CHARITY REGISTERED NUMBER: 304418 GIRLGUIDING NORTHAMPTONSHIRE TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 MOORE CHARTERED ACCOUNTANTS OAKLEY HOUSE, HEADWAY BUSINESS PARK 3 SAXON WAY WEST CORBY NORTHAMPTONSHIRE NN18 9EZ
GIRLGUIDING NORTHAMPTONSHIRE FOR THE YEAR ENDED 31 DECEMBER 2023 CONTENTS Page Legal and adminislralive Information Trustees, report Examiners, report Balance sheet Slalemenl of financial activities Schedule of funds Notes 10
GIRLGUIDING NORTHAMPTONSHIRE LEGAL AND ADMINISTRATIVE INFORMATION Registered Charity Number: 304418 Chalrman: Adele Cooney Treasurer: Katie Ramsden Trustee8.' The Iruslees are the members ol the Board of Trustees as follows.. County Commissioner Adele Cooney Deputy County Commissioner Deputy County Conimissioner Melissa Dee Sharon Priest Chair ol Finance Safeguarding Adult Support Programme & Events Member recruilmenl Division Commissioners'.- Corby and Rockingham Forest Norlhamplon Nene Valley Wesl Division Frances Tebbutt Sharon Priest Lynsey Mclnlosh Jane Smith Position vacant Elizabeth Bell Hayley Palmer (Resigned 5.10.231 Lesley Ingle {Appoinled 5. 10.231 Secretary.. Joint Lynda Beaumont Joint. Alison Cowie County Presldent,. Marie Burton (Resigned 1.11.231 Position vacant Page 1
GIRLGUIDING NORTHAMPTONSHIRE LEGAL AND ADMINISTRATIVE INFORMATION Registered Offlce: Unity Centre Unil 1 Brookfield Duncan Close Moullon Park Norlhamplon NN3 6WL Accountants: Moore Chartered Accounlanls Oakley House Headway Business Park 3 Saxon Way Wesl Corby NN189EZ Bankers: CAF Bank Limited 25 Kings Hill Avenue Wesl Malling Kent ME19 4JQ Page 2
GIRLGUIDING NORTHAMPTONSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDEO 31 DECEMBER 2023 The Iruslees present their annual report lor the year ended 31 December 2023 under the Charities Act 2011, together with the financial slalemenls lor the year, and confirm that the latter comply with the requirements of the Act, the Trust Deed and Ihe Charities SORP 2015. Structure, governance and management Trustee induction and Iraining New Iruslees undergo a handover from the previous appointment holder. lo ensure all procedures and requirements are understood and taken on. New Iruslees also spend lime with the county commissioner andlor her assislanls. lo ensure they meet all training and support needs ol the individuals who lake on these roles in the county. Organisalion Girlguiding Northamplonshire is a branch ol Girlguiding. which with Ils branches forms the United Kingdom's largest voluntary organisalion for girls and young women. A report on Girlguiding's public beiielil activities during 2022 can be foui)d in ils lalesl Annual Report (published on ils website al www. .or Girl9uiding Norlhamplonshire has continued lo provide ils own public benefit activities in particular by providing organisalional and adminislralive support and training 10 Subsidiary branches ol Girlguiding within the county, and organising activities principally for the benefit ol those branehes, and also in promoting more broadly ol the charitable objects ol Girlguiding lor the benefit ol girls and young won)en. The county association is led by approximately 900 adults, all of whom volunteer, giving their lime freely lo enable the girls lo beiielil from guidiiig. The volunteers are trained In skills lo help them deliver guiding In a safe and confident way. The flexibility of the programmes en8bles units lo find their own projects, lo achieve something worthwhile in their own environment. Girls have direct Inleraclion, the experience ol doing il lor themselves and are laughl a sel of values.. caring for others, participating In the democratic process, commitment lo the wider world and an understanding that rights come with responsibilities. Risk policy The board of Iruslees has coi)ducled Ils own review of major risks lo which the charity is exposed and changes have been made, where possible, lo miligale those fisks. This is recorded in the county risk register. External risks exist relating lo new members and volunteers. as well as funding from grants. donations and fund raising This has led lo internal strategies lor public ielalions and slruclured training programmes. Internal risks are miligaled again by training, bul also strict adherence lo all rules and regulations applicable lo our charity. All volunteers are DBS checked and every event has an individual risk assessment carried out on it. Objectlveg and activities Girlguiding Is the largest voluntary organisalion for girls and young women In the UK. Girlguiding Northamplonshire is accessible lo girls, aged 4 and above. from all communities and with all abilities. Members meet together. usually weekly. In unils all over the counly. Here they have the opportunity lo join in lun events, challenge themselves and learn the life skills needed lor the modern World. Page 3
GIRLGUIDING NORTHAMPTONSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 A¢hlevements and performance 2023 was a busy year for Girlguiding Norlhamplonshire. We began with over 1200 members celebratin9 Thinking Day with a 5ilenl disco across 3 venues. All sections had dedicated county events- Rainbows visited 4 country parks where park rangers told them about wildlife, Brownies a sleepover at Gulliver's Kingdom. the Guides a while-waler day and the Rangers a weekend camp. For leaders county training day. bell boal and Tuplonia helms course5 and a thank you lunch for Commissioners and advisers. We also partnered the Noflhamplon Women's Football association. and they ran football skills sessions acioss the county for all sections ahead ol the Women's world cup. The traning team has continued lo support adults with sale space and first response trainings and have supported mentors and commissioners with the change over from the adult leadership qualification lo the lo the leadership development programme on the learning plailorm. The PR team has been actively promoting Girlguiding on social media. The increased awareness has seen a growlh In volunteers and guides. However, there is still an ongoing challenge lo recru1 Commissioner5 and some adviser roles The county properties were popular for weekend bookings, The MacQueen house committee have been working hard lo promote the properly and ran several very successful fund-raising events. This increased awareness has lead lo a few more external bookings. The friends ol Jubilee committee continue lo flourish and work hard lo maintain the campsite in excellent condition. Tuplonia- the narrow boat co-owned with Girlguiding Birmingham visited later in the season than usual, this reduced the weekend bookings bul evenings were still popular and the Bell boats and archery are still popular with units. In the summer we celebrated long service and oulslanding service lo guiding al an awards evening. 57 leaders completed their leadership qualilicalion, and 3 leaders gained their going away with qualification. Our young members continued lo gain bronze. silver and gold awards and one leader achieved her Queen's Guide Award. Our congralulalions go out lo all the recipients, Flnanclal review Inveslnienl policy The management commillees have considered the most appropriate bank accounts in which lo keep funds, to ensure reasonable interest is achieved or) deposits. Reserves policy Unreslricled funds are needed". lo provide funds lo support projects. training and events fof members ol Girlguiding within our county". to cover adminislralion. fund raising and training costs, which allow the charity lo lunclion". and to cover continuing and exceptional running, maintenance and repair costs of the properties and siles ownedlleased by the charity. Page 4
GIRLGUIOING NORTHAMPTONSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The Iruslees consider il prudent. that unreslricled reserves should be sufficient.. lo avoid the necessity of selling assets held for the charity's use.. lo cover a minimum of one year's adminislralion, fund raisin9 and training costs., and lo provide a pool ol funds which can be designated lo specific projects and events over the forthcoming years and to meet all unforeseen repair costs. The level ol reserves is monitored and reviewed by the Iruslees al least once a yegr. Reserves are currently 81 an acceptable level, lo meet these needs. Plans for future perlods Our plans for 2024 include county events for all sections and cross-seclional events. Leaders will have opportunities for social events. and we are partnering with Nenescape again lor an all-seclion environmental day. The programme team will launch a county challer)ge badge 'Norlhamplonshire In motion. and any proceeds from the badge will be used lo support MacQueen House. Girlguiding Norlhamplonshire will continue lo support national and region Inilialives and events which include locvsing on mental health ol our members and the environment. Appfoved by the Iruslees and signed on their behalf by, Ad816 Coon& Adele Cooney a8 County Commlssloner Daled...... Pa9e 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRLGUIDING NORTHAMPTONSHIRE FOR THE YEAR ENDED 31 DECEMBER 2023 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 144121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is our responsibility lo 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{51{b} of the 2011 Act, and to slate 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 accoLtnting 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 allention.. 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 to which, in our opinion, allenlion should be drawn in order to enable a proper understanding of the accounts to be reached. Moore Chartered Accounlanls Oakley House Headway Business Park 3 Saxon Way Wesl Corby NN18 9EZ 11 June 2024 Page 6
GIRLGUIDING NORTHAMPTONSHIRE BALANCE SHEET AT 310ECEMBER 2023 Note 2023 2022 Tanglble fixed assets Tangible assets 386.679 389,092 Current assets Stocks Debtors Bank accounts Cash accounts 26,204 5,639 302,743 482 27,184 24,372 274,258 428 335.068 326,242 Creditors Amounts falling due within one yeaf 17,550 103,805 Net current assets 317.518 222,437 Total assets less current1Sabilitles 704,197 611,529 Net assets 704.197 611,529 Capltal funds Unreslricled funds 704,197 611,529 Total fund8 704.197 611,529 Approved by the trustees on and signed on their behalf by: Ad6J6 Coon6 Adele Cooney as County Commlssionor The annexed notes form parl of these financial slalemenls. Page 7
GIRLGUIDING NORTHAMPTONSHIRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Total funds 2023 Total funds 2022 Unrest'd funds Rest'd funds Incoming resources Incoming resources from generated funds.. Voluntary Income 136,695 136,695 67,332 Activities lo generate funds 34,571 34,571 27.808 Investment income 2,757 2.757 469 174,023 174,023 95,609 Incoming resources from charitable activities 23,171 23,171 13,627 Total Incoming resources 197,194 197,194 109,236 Resources expended Costs ol generating funds 68,307 68,307 67,185 Charitable aclivilies 12,5911 12,5911 5,713 Governance costs 38,810 38 810 38,381 Total re80urces expended 104,526 104,526 111,279 Net movement In fund8 92 688 92,668 12,0431 Total funds brought forward 611,529 611,529 613.572 Total funds carrled forward 704,197 704,197 611.529 Details of incoming resources and resources used are given in the notes lo the Iiiiancial slalemenls. Page 8
GIRLGUIDING NORTHAMPTONSHIRE STATEMENT OF FINANCIAL ACTIVITIES DETAILED ANALYSIS OF MOVEMENTS IN FUNDS FOR THE YEAR ENDED 31 DECEMBER 2023 2023 2022 General fund Unrestrlcted Opening balance Surplus I IDelicill for the year 567,240 3,996 583.651 116.4111 571,236 567,240 Designated fund - special events Openirig balance Water Camp activities Archery Swiss Bliss Training 15.499 1,411 13,845 1,149 357 148 11411 1,030 1,610 19,409 15,499 Designated fund - Legacy reserve Opening balance Donations received Transfers 24.386 84,262 12,319 17,225 15.1581 108,648 24.388 Dèslgnated fund- IT Conllngency Opening balance Transfer from general Costs Iii year 4,170 500 3,670 500 4,670 4,170 Deslgnated fund Tuptonla Opening balance Transfer In year C051s In year 234 234 234 234 Total lunds at 31 December 2023 704.197 611,529 Page 9
GIRLGUIDING NORTHAMPTONSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Accountlng pollcles These financial 51alemenls reflect the activities of Girlguiding Northamplonshire undertaken on behalf ol the county. Divisions, dislricls and units are responsible lor their own finances. The financia1 slalemenls have been prepared in accordance with Accounting and Reporting by Charities. Slalemenl ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS1021. the Charities Act 2011 and UK Generally Accepted Practice as Il applies from 1 January 2015. The financial slalemenls are presented in sterling which is thè functional Gurrency ol the Association and rounded lo the nearest £. Incomlng resources Incoming resources are accounted for on an accruals basis. Resources expended All expenditure Is accounled for on an accruals basis, Depreclatlon of flxed assets l)eprecialion has been computed lo write off the cost ol fixed assets, less their residual value, over their expected useful lives al the following rales'.- Freehold properly - County Shop Freehold properly - Unity Centre Freehold properly - MacQveen House Improvenienls- MacQueen House Leasehold properly Jubilee Fufnilure and equipment Computer equipment Narrowboal (quarter share) not depreciated not depreci31ed not depreciated I0./0 per ai)num slraighl line over the period ol the lease 15 or 200/0 per annum slraighl line 33 113010 per annum slraighl line not depreciated A lull year's depiecialion is charged in the year of acquisition ol an asset bul none in the year of disposal. Stocks Stocks are valued consisienlly al the lower of cost lon a first in. first out basis) or nel Tealisable value. Fund accountlng The general fund is an unreslricled fund, which may be used al the Iruslees, discretion. Designated funds are unreslricled funds, that have been sel aside lor a specific purpose by the trustees. Restricted funds are funds subject lo specific conditions imposed by the donors. Investment Income Income from Inveslmenls. includin9 bank interest, is accounted lor on a receipts basis. Grants received Grants received are Irealed in accord3nce with the terms of the grant. Page 10
GIRLGUIDING NORTHAMPTONSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2023 Share in narrowboat Girlguiding Norlhamplonshire owns a quarter share In a narrowboal with one other county. Birmin9ham. The narrowboal has ils own sub-committee which prepares ils owr) accounts. The income and expendilLJre ol this committee has not been included within these accounts. Durin9 2012 a new narfowboal 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 ol the quarter share of the new narrowboal. Tangible flxed assets Land and buildln9s Narrowboat Flxtures and flttlngs Total Cost,. Al 1 January 2023 Additions Disposals 572,425 5.000 71,907 190 649.332 190 Al 31 December 2023 572.425 5.000 72.097 649,522 Depreciation.. Al 1 January 2023 Charge lor the year Eliminated on Disposals 194.814 17321 65.426 3,335 260,240 2,603 Al 31 December 2023 194,082 68,781 262,843 Nel book value Al 31 December 2023 378,343 5,000 3.336 388,679 Al 31 December 2022 377,611 5,000 6,481 389,092 The net book value of land and buildings at 31 December 2023 comprlsed.. Cost and valuatlon Depreclatlon Total Unity Cenlre. Northampton County Shop, Kellering MacQ ueen House, residential centre MacQueen House- Improvemenls Jubilee, campsite 203, 722 30,000 135.000 74,528 129,175 203,722 30,000 135.000 8,380 1,241 66.148 127,934 572,425 194.082 378,343 Stocks 2023 2022 Trading stock held al all properties 26,204 27.184 Page 11
GIRLGUIDING NORTHAMPTONSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Debtors and prepayments Amounts falling due within one year.. 2023 2022 Prepayments and accrued income 5,639 24,372 Credltor8 Amounts falling due within one year'.- 2023 2022 Accruals and deferred income 17,550 103,805 Page 12
GIRLGUIDING NORTHAMPTONSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2023 Incomlng resources Rest'd income funds 2023 Unrest'd funds 2023 Total funds 2023 Total funds 2022 Voluntary Income Donations Grants Subscription5 Legacy 4,385 4.385 5,048 48,048 84.262 48,048 84,262 45.059 17,225 136,695 136,695 67,332 Activlties for generating funds Trading activities Rent received Fund raising Centenary books 26,363 26,363 21,837 8,208 8,208 5,971 34.571 34,571 27.808 Incoming resources from charltable actlvltles Fees received 23,171 23,171 13.627 23,171 23,171 13,627 Investment income Interest 2.757 2.757 469 2.757 2.757 469 Costs of generatlng funds 2023 2023 2022 Trading activities cost of sales Building and garden maintenance Electricity and gas Rent and service charges Water rates Business rates Insurance Fund raising expenses Depreciation 23,600 7,459 15,635 2,356 2,073 1.805 10.945 1.831 2.603 18,069 8,836 17,181 1,788 415 740 10,320 1,193 8.643 68.307 67,185 Page 13
GIRLGUIDING NORTHAMPTONSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Charltable actlvltles 2023 2023 2022 Trips and events Camp activities Training and trainers expenses Awards and cerlilicales Equipment Donations County wear 17,4261 {3.0321 13571 1,442 1,930 5,158 1,165 1593} 1,454 3,056 325 12.5911 5,713 Governance costs 2023 2023 2022 Equipment repairs and sofhvare Printing and slalionery Computer costs Telephone and post Staff salaries Bank char9es Public relations Legal and professional Sundries Travel Subscriptions 1,986 869 2,240 2.749 25,654 197 180 1,714 2,325 401 495 1,988 785 1,657 3,313 23,869 136 1,500 3,695 1,070 370 38,810 38,381 Page 14