## **CHARITY REGISTERED NUMBER: 304418**
## **GIRLGUIDING NORTHAMPTONSHIRE**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022**
**MOORE CHARTERED ACCOUNTANTS OAKLEY HOUSE, HEADWAY BUSINESS PARK 3 SAXON WAY WEST**
**CORBY NORTHAMPTONSHIRE NN18 9EZ**
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **CONTENTS**
||**Page**|
|---|---|
|Legal and administrative information|1|
|Trustees' report|3|
|Examiners' report|6|
|Balance sheet|7|
|Statement of financial activities|8|
|Schedule of funds|9|
|Notes|10|
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Registered Charity Number:** 304418
**Chair:**
Adele Cooney
**Treasurer:**
Katie Ramsden
**Trustees:** The trustees are the members of the Board of Trustees as follows:-
County Commissioner Adele Cooney Deputy County Commissioner Melissa Dee Deputy County Commissioner Sharon Priest Chair of Finance Frances Tebbutt Safeguarding Sharon Priest Commissioner Support Maddalena Tinker (Resigned 31.12.21) Adult Support Lynsey McIntosh (Appointed 01.01.22) County member Arwen Palmer (Resigned 31.12.21) Programme & Events Jane Smith (Appointed 01.01.22) Member recruitment Joanne Bearman (Resigned 31.7.22) Position vacant Division Commissioners:Corby and Rockingham Forest Elizabeth Bell Northampton Nene Valley Hayley Palmer
**Secretary: County President:**
Joint: Lynda Beaumont Joint: Alison Cowie Marie Burton
Page 1
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Registered Office:** Unity Centre Unit 1 Brookfield Duncan Close Moulton Park Northampton NN3 6WL **Accountants:** Moore Chartered Accountants Oakley House Headway Business Park 3 Saxon Way West Corby NN18 9EZ
**Bankers:**
CAF Bank Limited 25 Kings Hill Avenue West Malling Kent ME19 4JQ
Page 2
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
The trustees present their annual report for the year ended 31 December 2022 under the Charities Act 2011, together with the financial statements for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and the Charities SORP 2019.
## **Structure, governance and management**
## Trustee induction and training
New trustees undergo a handover from the previous appointment holder, to ensure all procedures and requirements are understood and taken on.
New trustees also spend time with the county commissioner and/or her assistants, to ensure they meet all training and support needs of the individuals who take on these roles in the county.
## Organisation
Girlguiding Northamptonshire is a branch of Girlguiding, which with its branches forms the United Kingdom's largest voluntary organisation for girls and young women. A report on Girlguiding’s public benefit activities during 2022 can be found in its latest Annual Report (published on its website at www.girlguiding.org.uk.
Girlguiding Northamptonshire has continued to provide its own public benefit activities in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding within the county and organising activities principally for the benefit of those branches, and also in promoting more broadly of the charitable objects of Girlguiding for the benefit of girls and young women.
The county association is led by approximately 1,200 adults, all of whom volunteer, giving their time freely to enable the girls to benefit from guiding. The volunteers are trained in skills to help them deliver guiding in a safe and confident way.
The flexibility of the programmes enables units to find their own projects, to achieve something worthwhile in their own environment. Girls have direct interaction, the experience of doing it for themselves and are taught a set of values: caring for others, participating in the democratic process, commitment to the wider world and an understanding that rights come with responsibilities.
## Risk policy
The board of trustees has conducted its own review of major risks to which the charity is exposed and changes have been made, where possible, to mitigate those risks. This is recorded in the county risk register.
External risks exist relating to new members and volunteers, as well as funding from grants, donations and fund raising. This has led to internal strategies for public relations and structured training programmes.
Internal risks are mitigated again by training, but also strict adherence to all rules and regulations applicable to our charity. All volunteers are DBS checked and every event has an individual risk assessment carried out on it.
## **Objectives and activities**
Girlguiding is the largest voluntary organisation for girls and young women in the UK. Girlguiding Northamptonshire is accessible to girls, aged 4 and above, from all communities and with all abilities. Members meet together, usually weekly, in units all over the county. Here they have the opportunity to join in fun events, challenge themselves and learn the life skills needed for the modern world.
Page 3
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Achievements and performance**
2022 saw a return to normal guiding activity post pandemic, all sections had dedicated county events – Rainbows to Cotswold Wildlife Park, Brownies to Twycross Zoo, Guides and Rangers a roller disco and county training day, bell boat helms courses and going away with qualification training for leaders. In addition, there were all section events including a partnership with Nenescape a lottery funded organisation encouraging members to learn about wildlife around the river Nene. The Queen’s jubilee was marked with beacon lighting at Wicksteed Park, and a number of leaders volunteered in London on the day of the funeral and some young members and leaders attended the Lord Lieutenants memorial service in Northampton. In the summer 150 members from the County spent 4 activity packed days at Hautbois in Norfolk.
The training team has continued to support adults with safe space and first response trainings and have introduced a wider variety of trainings aimed at commissioners, mentors and leaders in training. The PR team has grown and have been actively promoting Girlguiding on social media. The increased awareness has seen a growth in young members. Recruiting volunteers continues to be a challenge. The county properties were popular for weekend bookings. MacQueen house painted games on the playground, which have been popular with younger members. Unfortunately the non-guiding bookings at MacQueen house haven’t returned to pre-pandemic levels, however both properties are supported by a dedicated team of volunteers who complete jobs and fund raise to support the properties. Tuptonia – the narrow boat co-owned with Girlguiding Birmingham was fully booked and the relocation of the bell boats to Northampton white water centre encouraged more units to use them.
The district and division boundary changes introduced in 2021, have made it easier for local teams to support each other. However, there is still a challenge to find commissioners at all levels. The change to the board of trustees implemented in January 2022 has enabled the programme, adult support and PR teams to work together for the benefit of the County.
In the summer we celebrated long service and outstanding service to guiding at an awards evening. 21 leaders completed their leadership qualification, and 4 leaders gained their going away with qualification. Girlguiding Midlands introduced a 3 year long service award, and these badges were presented by local commissioners. Our young members continued to gain bronze, silver and gold awards and one leader achieved her Queen’s Guide Award. Our congratulations go out to all the recipients.
## **Financial review**
Investment policy
The management committees have considered the most appropriate bank accounts in which to keep funds, to ensure reasonable interest is achieved on deposits.
## Reserves policy
Unrestricted funds are needed:
- to provide funds to support projects, training and events for members of Girlguiding within our county;
- to cover administration, fund raising and training costs, which allow the charity to function; and
- to cover continuing and exceptional running, maintenance and repair costs of the properties and sites owned/leased by the charity.
Page 4
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
The trustees consider it prudent, that unrestricted reserves should be sufficient:
- to avoid the necessity of selling assets held for the charity's use;
- to cover a minimum of one year's administration, fund raising and training costs; and
- to provide a pool of funds which can be designated to specific projects and events over the forthcoming years and to meet all unforeseen repair costs.
The level of reserves is monitored and reviewed by the trustees at least once a year.
Reserves are currently at an acceptable level, to meet these needs.
## **Plans for future periods**
Our plans for 2023 include county events for all sections and cross-sectional events. In addition, we hope to raise the profile of Girlguiding Northamptonshire by partnering with the Northampton Football association providing opportunities for members to try football during the build up to the Woman’s World Cup. Girlguiding Northamptonshire will continue to support national and region initiatives and events which include a change in the leadership qualification and a brand refresh. The PR team will use the brand refresh as an opportunity to focus on member recruitment.
Approved by the trustees and signed on their behalf by:
## **Adele Cooney as County Commissioner**
29 April 2023
Page 5
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF GIRLGUIDING NORTHAMPTONSHIRE**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
We report on the financial statements which are set out on pages 7 to 14.
## **Respective responsibilities of the trustees and examiner**
The charity's trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is our responsibility to examine the accounts under section 144 of the 2011 Act; to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and to state whether particular matters have come to our attention.
## **Basis of independent examiner's report**
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently we do not express an audit opinion on the accounts.
## **Independent examiner's statement**
In connection with my examination, no matter has come to our attention:
1. which gives us reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordance with section 130 of the 2011 act; and
- accounts are prepared which agree with the accounting records and comply with the accounting requirements of the act; or
2. to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Moore Chartered Accountants Oakley House Headway Business Park 3 Saxon Way West Corby NN18 9EZ
2 May 2023
Page 6
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **BALANCE SHEET**
## **AT 31 DECEMBER 2022**
||**Note**||**2022**||**2021**|
|---|---|---|---|---|---|
|||**£**|**£**|**£**|**£**|
|**Tangible fixed assets**||||||
|Tangible assets|2||389,092||394,295|
|**Current assets**||||||
|Stocks|3|27,184||29,172||
|Debtors|4|24,372||3,749||
|Bank accounts||274,258||191,414||
|Cash accounts||428||407||
|||**–––––––**||**–––––––**||
|||326,242||224,742||
|**Creditors**||||||
|Amounts falling due within||||||
|one year|5
|103,805||5,465||
|||**–––––––**||**–––––––**||
|**Net current assets**|||222,437||219,277|
||||**–––––––**||**–––––––**|
|**Total assets less current liabilities**|||611,529||613,572|
||||**–––––––**||**–––––––**|
|**Net assets**|||611,529||613,572|
||||**–––––––**||**–––––––**|
|**Capital funds**||||||
|Unrestricted funds|||611,529||613,572|
||||**–––––––**||**–––––––**|
|**Total funds**|||611,529||613,572|
||||**–––––––**||**–––––––**|
Approved by the trustees on 29 April 2023 and signed on their behalf by:
## **Adele Cooney as County Commissioner**
The annexed notes form part of these financial statements.
Page 7
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022**
|
**Incoming resources**
Incoming resources from
generated funds:
Voluntary income
Activities to generate funds
Investment income
Incoming resources from
charitable activities
**Total incoming resources**
**Resources expended**
Costs of generating funds
Charitable activities
Governance costs
**Total resources expended**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
|**Total**
**Total**
**Unrest’d **
**Rest'd**
**funds**
**funds**
**funds**
**funds**
**2022**
**2021**
**£**
**£**
**£**
**£**
67,332
-
67,332
58,576
27,808
-
27,808
18,354
469
-
469
14
**–––––––**
**–––––––**
**–––––––**
**–––––––**
95,609
-
95,609
76,944
13,627
-
13,627
6,154
**–––––––** **–––––––**
**–––––––**
**–––––––**
109,236 -
109,236
83,098
**–––––––** **–––––––**
**–––––––**
**–––––––**
67,185
-
67,185
50,101
5,713
-
5,713
4,873
38,381
-
38,381
37,183
**–––––––** **–––––––**
**–––––––**
**–––––––**
111,279 - 111,279 92,157
**–––––––** **–––––––**
**–––––––**
**–––––––**
(2,043)
-
(2,043)
(9,059)
613,572
-
613,572
622,631
**–––––––** **–––––––**
**–––––––**
**–––––––**
611,529
-
611,529
613,572
**–––––––** **–––––––** **–––––––** **–––––––**|
|---|---|
Details of Incoming resources and resources used are given in the notes to the financial statements.
Page 8
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **DETAILED ANALYSIS OF MOVEMENTS IN FUNDS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|||**2022**||**2021**|
|---|---|---|---|---|
||**£**|**£**|**£**|**£**|
|**General fund - Unrestricted**|||||
|Opening balance|583,504||602,576||
|Deficit for the year|(16,264)||(19,072)||
||**–––––––**||**–––––––**||
|||567,240||583,504|
|**Designated fund - special events**|||||
|Opening balance|13,845||14,332||
|Water|1,149||243||
|Camp activities|357||(730)||
|Archery148|||||
||**–––––––**||**–––––––**||
|||15,499||13,845|
|**Designated fund – Legacy reserve**|||||
|Opening balance|12,319||2,319||
|Donations received|17,225||10,000||
|Transfers
|(5,158)||-||
||**–––––––**||**–––––––**||
|||24,386||12,319|
|**Designated fund – IT Contingency**|||||
|Opening balance|3,670||3,170||
|Transfer from general|500||500||
||**–––––––**||**–––––––**||
|||4,170||3,670|
|**Designated fund - Tuptonia**|||||
|Opening balance|234||234||
||**–––––––**||**–––––––**||
|||234||234|
|||**–––––––**||**–––––––**|
|**Total funds at 31 December 2022**||611,529||613,572|
|||**–––––––**||**–––––––**|
Page 9
**GIRLGUIDING NORTHAMPTONSHIRE**
**NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## 1. **Accounting policies**
These financial statements reflect the activities of Girlguiding Northamptonshire undertaken on behalf of the county. Divisions, districts and units are responsible for their own finances.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities; Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities SORP as it applies from 1 January 2019.
The financial statements are presented in sterling which is the functional currency of the Association and rounded to the nearest £.
## **Incoming resources**
Incoming resources are accounted for on an accruals basis.
## **Resources expended**
All expenditure is accounted for on an accruals basis.
## **Depreciation of fixed assets**
Depreciation has been computed to write off the cost of fixed assets, less their residual value, over their expected useful lives at the following rates:-
|Freehold property - County Shop|Not depreciated|
|---|---|
|Freehold property - Unity Centre|Not depreciated|
|Freehold property - MacQueen House|Not depreciated|
|Improvements - MacQueen House|10% per annum straight line|
|Leasehold property - Jubilee|Over the period of the lease|
|Furniture and equipment|15 or 20% per annum straight line|
|Computer equipment|33 1/3% per annum straight line|
|Narrowboat (quarter share)|Not depreciated|
A full year’s depreciation is charged in the year of acquisition of an asset but none in the year of disposal.
## **Stocks**
Stocks are valued consistently at the lower of cost (on a first in, first out basis) or net realisable value.
## **Fund accounting**
The general fund is an unrestricted fund, which may be used at the trustees’ discretion.
Designated funds are unrestricted funds, that have been set aside for a specific purpose by the trustees.
Restricted funds are funds subject to specific conditions imposed by the donors.
## **Investment income**
Income from investments, including bank interest, is accounted for on a receipts basis.
## **Grants received**
Grants received are treated in accordance with the terms of the grant.
Page 10
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
## **Share in narrowboat**
Girlguiding Northamptonshire owns a quarter share in a narrowboat with one other county, Birmingham. The narrowboat has its own sub-committee which prepares its own accounts. The income and expenditure of this committee has not been included within these accounts. During 2012 a new narrowboat was purchased however no additional funds were paid by the County. The £5,000 shown in the Balance Sheet represents the original investment, which is below the market value of the quarter share of the new narrowboat.
## 2. **Tangible fixed assets**
|**Land**
**Fixtures**
**and**
**and**
**buildings** **Narrowboat**
**fittings**
**£**
**£**
**£**
Cost:
At 1 January 2022
572,425
5,000
68,467
Additions
-
- 3,440
Disposals
- -
**–––––––**
**–––––––**
**–––––––**
At 31 December 2022
572,425
5,000
71,907
**–––––––**
**–––––––**
**–––––––**
Depreciation:
At 1 January 2022
190,954
-
60,643
Charge for the year
3,860 - 4,783
Eliminated on Disposals
- -
**–––––––**
**–––––––**
**–––––––**
At 31 December 2022
194,814
- 65,426
**–––––––**
**–––––––**
**–––––––**
Net book value:
At 31 December 2022
377,611
5,000
6,481
**–––––––**
**–––––––**
**–––––––**
At 31 December 2021
381,471
5,000
7,824
**–––––––**
**–––––––**
**–––––––**
**The net book value of land and buildings**
**at 31 December 2022 comprised:**
**Cost and**
**valuation Depreciation**
**£**
**£**
Unity Centre, Northampton
203,722
-
County Shop, Kettering
30,000
-
MacQueen House, residential centre
135,000
-
MacQueen House - improvements
74,528 67,239
Jubilee, campsite
129,175
127,575
**–––––––**
**–––––––**
572,425
194,814
**–––––––**
**–––––––**
3.
**Stocks**
**2022**
**£**
Trading stock held at all properties
27,184
**––––––**|**Total**
**£**
645,892
3,440
-
**–––––––**
649,332
**–––––––**
251,597
8,643
-
**–––––––**
260,240
**–––––––**
389,092
**–––––––**
394,295
**–––––––**
**Total**
**£**
203,722
30,000
135,000
7,289
1,600
**–––––––**
377,611
**–––––––**
**2021**
**£**
29,172
**––––––**|
|---|---|
||
|
Page 11
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|4.
**Debtors and prepayments**
Amounts falling due within one year:
Prepayments and accrued income
5.
**Creditors**
Amounts falling due within one year:-
Accruals and deferred income
|**2022**
**£**
24,372
**––––––**
**2022**
**£**
103,805
**––––––**|**2021**
**£**
3,749
**––––––**
**2021**
**£**
5,465
**––––––**|
|---|---|---|
Page 12
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|6.|**Incoming resources**|||||
|---|---|---|---|---|---|
||||**Rest'd**|||
|||**Unrest'd**|**income**|**Total**|**Total**|
|||**funds**|**funds**|**funds**|**funds**|
|||**2022**|**2022**|**2022**|**2021**|
|||**£**|**£**|**£**|**£**|
||**Voluntary income**|||||
||Donations|5,048|-|5,048|16,704|
||Grants|-|-|-|9,940|
||Subscriptions|45,059|-|45,059|31,932|
||Legacy|17,225||17,225|-|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|||67,332|-|67,332|58,576|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
||**Activities for generating**|||||
||**funds**|||||
||Trading activities|21,837|-|21,837|16,649|
||Rent received|-|-|-|-|
||Fund raising|5,971|-|5,971|1,705|
||Centenary books|-|
-|-|-|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|||27,808|-|27,808|18,354|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
||**Incoming resources from**|||||
||**charitable activities**|||||
||Fees received|13,627|-|13,627|6,154|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|||13,627|-|13,627|6,154|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
||**Investment income**|||||
||Interest|469|-|469|14|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|||469|-|469|14|
|||**–––––––**|**–––––––**|**–––––––**|**–––––––**|
|7.|**Costs of generating funds**|||||
||||**2022**|**2022**|**2021**|
||||**£**|**£**|**£**|
||Trading activities cost of sales||18,069||13,837|
||Building and garden maintenance||8,836||13,049|
||Electricity and gas||17,181||821|
||Rent and service charges||1,788||996|
||Water rates||415||363|
||Business rates||740||1,390|
||Insurance||10,320||9,753|
||Fund raising expenses||1,193||-|
||Depreciation||8,643||9,892|
||Centenary books||-||-|
||||**––––––**||**––––––**|
|||||67,185|50,101|
|||||**––––––**|**––––––**|
Page 13
## **GIRLGUIDING NORTHAMPTONSHIRE**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **FOR THE YEAR ENDED 31 DECEMBER 2022**
|8.
**Charitable activities**
**2022**
**£**
Trips and events
(3,032)
Camp activities
(357)
Training and trainers expenses
1,442
Awards and certificates
1,930
Equipment
5,158
Donations
1,165
County wear
(593)
**––––––**
9.
**Governance costs**
**2022**
**£**
Equipment repairs and software
1,986
Printing and stationery
785
Computer costs
1,657
Telephone and post
3,313
Staff salaries
23,869
Bank charges
136
Legal and professional
1,500
Sundries
3,695
Travel
1,070
Subscriptions 370
**––––––**
|**2022**
**£**
-
5,713
**––––––**
**2022**
**£**
38,381
**––––––**
|**2021**
**£**
147
730
115
3,333
548
-
**––––––**
4,873
**––––––**
**2021**
**£**
1,795
433
1,986
4,497
22,446
121
1,500
3,019
420
966
**––––––**
37,183
**––––––**|
|---|---|---|
Page 14