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 tra￿ning 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 recru￿1 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