CHARITY REGISTERED NUMBER: 304418
GIRLGUIDING NORTHAMPTONSHIRE
TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
MOORE CHARTERED ACCOUNTANTS OAKLEY HOUSE, HEADWAY BUSINESS PARK 3 SAXON WAY WEST CORBY NORTHAMPTONSHIRE NN18 9EZ
GIRLGUIDING NORTHAMPTONSHIRE
LEGAL AND ADMINISTRATIVE INFORMATION
Registered Charity Number: 304418
Chairman: Treasurer:
Adele Cooney 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 Adult Support Lynsey McIntosh Programme & Events Jane Smith Member recruitment Position vacant Division Commissioners:Corby and Rockingham Forest Elizabeth Bell West Division Lesley Ingle
Secretary: Joint: Lynda Denton Joint: Alison Cowie (Resigned 18.10.24) County President: Susan Cole (Appointed 29.4.24)
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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
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GIRLGUIDING NORTHAMPTONSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report for the year ended 31 December 2024 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 2015.
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 2024 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 900 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.
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GIRLGUIDING NORTHAMPTONSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
Achievements and performance
2024 was a busy year for Girlguiding Northamptonshire. We began with the guides and rangers enjoying an evening at Ninja Warrior, and the rainbows and brownies visited Willows Activity Farm. In the summer we partnered with Stanwick Lakes country park rangers for an all section event dedicated to the environment, the leaders enjoyed a wellbeing evening after the girls had left. Later in the year the guides and rangers had an after dark adventure in the countryside around MacQueen house. The Guiding in motion badge was very well received and the surplus funds from badge sales allocated to MacQueen house. The outdoor team ran a water day for brownies and continued to offer bell boating and archery sessions. The rangers had their own weekend camp, and there was an overnight camp for leaders to relax before the September term, also bell boat and Tuptonia helms courses were offered, and the Inspire group had a go at Axe throwing a first for county.
The training team continued to support adults with safe space and first response trainings and have supported commissioners with the change to safer guiding. The county training day was offered at different venues around the county attracting new leaders to attend in their local area. The PR team has been actively promoting Girlguiding on social media. The increased awareness has seen a growth in volunteers and guides. There is still an ongoing challenge to recruit Commissioners and some adviser roles
The county properties were popular for weekend bookings. The MacQueen house committee have been working hard to promote the property and ran several very successful fund-raising events. The friends of Jubilee committee continue to flourish and work hard to maintain the campsite in excellent condition. Tuptonia – the narrow boat co-owned with Girlguiding Birmingham still continues to be popular and the county office is used for regular meetings. The county shop has seen a decrease in sales as more resources have become available on line and parents are buying less uniform.
In the summer we celebrated long service and outstanding service to guiding at an awards evening. 40 leaders completed their leadership qualification, and 6 leaders gained their going away with qualification. Our young members continued to gain bronze, silver and gold awards and two leaders achieved their 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.
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GIRLGUIDING NORTHAMPTONSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2024
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 2025 include cross sectional events for Thinking Day and a trip to Whipsnade Zoo. Later in the summer there will be a brownie, guide and ranger camp at Hautbois. Leaders will continue to be offered training opportunities and social events, including a county weekend. The trustees are supporting the annual subscription fee, coach costs for the trip to Whipsnade zoo and Hautbois and will review county properties with a view to updating them using funds from the legacy reserve. Girlguiding Northamptonshire will continue to support national and region initiatives and events.
Approved by the trustees and signed on their behalf by:
Adele Cooney as County Commissioner
27 May 2025
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GIRLGUIDING NORTHAMPTONSHIRE
FOR THE YEAR ENDED 31 DECEMBER 2024
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:
-
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
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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
27 May 2025
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GIRLGUIDING NORTHAMPTONSHIRE
BALANCE SHEET
AT 31 DECEMBER 2024
| Note | 2024 | 2023 | |||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| Tangible fixed assets | |||||
| Tangible assets | 2 | 383,950 | 386,679 | ||
| Current assets | |||||
| Stocks | 3 | 23,387 | 26,204 | ||
| Debtors | 4 | 7,069 | 5,639 | ||
| Bank accounts | 332,496 | 302,743 | |||
| Cash accounts | 428 | 482 | |||
| ––––––– | ––––––– | ||||
| 363,380 | 335,068 | ||||
| Creditors | |||||
| Amounts falling due within | |||||
| one year | 5 | 20,980 | 17,550 | ||
| ––––––– | ––––––– | ||||
| Net current assets | 342,400 | 317,518 | |||
| ––––––– | ––––––– | ||||
| Total assets less current liabilities | 726,350 | 704,197 | |||
| ––––––– | ––––––– | ||||
| Net assets | 726,350 | 704,197 | |||
| ––––––– | ––––––– | ||||
| Capital funds | |||||
| Unrestricted funds | 726,350 | 704,197 | |||
| ––––––– | ––––––– | ||||
| Total funds | 726,350 | 704,197 | |||
| ––––––– | ––––––– |
Approved by the trustees on 27 May 2025 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 2024
| Unrest’d funds £ Incoming resources Incoming resources from generated funds: Voluntary income 65,875 Activities to generate funds 30,417 Investment income 6,671 ––––––– 102,963 Incoming resources from charitable activities 19,731 ––––––– Total incoming resources 122,694 ––––––– Resources expended Costs of generating funds 65,725 Charitable activities (2,403) Governance costs 37,219 ––––––– Total resources expended 100,541 ––––––– Net movement in funds 22,153 Total funds brought forward 704,197 ––––––– Total funds carried forward 726,350 ––––––– |
Rest'd funds £ - - - ––––––– - - ––––––– - ––––––– - - - ––––––– - ––––––– - - ––––––– - ––––––– |
Total funds 2024 £ 65,875 30,417 6,671 ––––––– 102,963 19,731 ––––––– 122,694 ––––––– 65,725 (2,403) 37,219 ––––––– 100,541 ––––––– 22,153 704,197 ––––––– 726,350 ––––––– |
Total funds 2023 £ 136,695 34,571 2,757 ––––––– 174,023 23,171 ––––––– 197,194 ––––––– 68,307 (2,591) 38,810 ––––––– 104,526 ––––––– 92,668 611,529 ––––––– 704,197 ––––––– |
|---|---|---|---|
Details of Incoming resources and resources used are given in the notes to the financial statements.
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GIRLGUIDING NORTHAMPTONSHIRE
STATEMENT OF FINANCIAL ACTIVITIES
DETAILED ANALYSIS OF MOVEMENTS IN FUNDS
FOR THE YEAR ENDED 31 DECEMBER 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| General fund - Unrestricted | |||||
| Opening balance | 571,236 | 567,240 | |||
| Surplus / (Deficit) for the year | 14,767 | 3,996 | |||
| ––––––– | ––––––– | ||||
| 586,003 | 571,236 | ||||
| Designated fund - special events | |||||
| Opening balance | 19,409 | 15,499 | |||
| Water | 1,163 | 1,411 | |||
| Camp activities | - | - | |||
| Archery | (265) | (141) | |||
| Swiss Bliss | (233) | 1,030 | |||
| Training | 1,981 | 1,610 | |||
| ––––––– | ––––––– | ||||
| 22,055 | 19,409 | ||||
| Designated fund – Legacy reserve | |||||
| Opening balance | 108,648 | 24,389 | |||
| Donations received | 5,250 | 84,262 | |||
| Transfers |
(920) | - | |||
| ––––––– | ––––––– | ||||
| 112,978 | 108,648 | ||||
| Designated fund – IT Contingency | |||||
| Opening balance | 4,670 | 4,170 | |||
| Transfer from general | 500 | 500 | |||
| Costs in year | (90) | - | |||
| ––––––– | ––––––– | ||||
| 5,080 | 4,670 | ||||
| Designated fund - Tuptonia | |||||
| Opening balance | 234 | 234 | |||
| Transfer in year | - | - | |||
| Costs in year | - | - | |||
| ––––––– | ––––––– | ||||
| 234 | 234 | ||||
| ––––––– | ––––––– | ||||
| Total funds at 31 December 2024 | 726,350 | 704,197 | |||
| ––––––– | ––––––– |
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GIRLGUIDING NORTHAMPTONSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.
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 2024
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 2024 572,425 5,000 72,097 Additions - - 1,149 Disposals - - ––––––– ––––––– ––––––– At 31 December 2024 572,425 5,000 73,246 ––––––– ––––––– ––––––– Depreciation: At 1 January 2024 194,082 - 68,761 Charge for the year 1,645 - 2,233 Eliminated on Disposals - - ––––––– ––––––– ––––––– At 31 December 2024 195,727 - 70,994 ––––––– ––––––– ––––––– Net book value: At 31 December 2024 376,698 5,000 2,252 ––––––– ––––––– ––––––– At 31 December 2023 378,343 5,000 3,336 ––––––– ––––––– ––––––– The net book value of land and buildings at 31 December 2024 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 67,545 Jubilee, campsite 129,175 128,182 ––––––– ––––––– 572,425 195,727 ––––––– ––––––– 3. Stocks 2024 £ Trading stock held at all properties 23,387 –––––– |
Total £ 649,522 1,149 - ––––––– 650,671 ––––––– 262,843 3,878 - ––––––– 266,721 ––––––– 383,950 ––––––– 386,679 ––––––– Total £ 203,722 30,000 135,000 6,983 993 ––––––– 376,698 ––––––– 2023 £ 26,204 –––––– |
|---|---|
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GIRLGUIDING NORTHAMPTONSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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 |
2024 £ 7,069 –––––– 2024 £ 20,980 –––––– |
2023 £ 5,639 –––––– 2023 £ 17,550 –––––– |
|---|---|---|
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GIRLGUIDING NORTHAMPTONSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
| 6. | Incoming resources | ||||
|---|---|---|---|---|---|
| Rest'd | |||||
| Unrest'd | income | Total | Total | ||
| funds | funds | funds | funds | ||
| 2024 | 2024 | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Voluntary income | |||||
| Donations | 5,315 | - | 5,315 | 4,385 | |
| Subscriptions | 55,310 | - | 55,310 | 48,048 | |
| Legacy | 5,250 | 5,250 | 84,262 | ||
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| 65,875 | - | 65,875 | 136,695 | ||
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| Activities for generating | |||||
| funds | |||||
| Trading activities | 20,186 | - | 20,186 | 26,363 | |
| Fund raising | 10,231 | - | 10,231 | 8,208 | |
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| 30,417 | - | 30,417 | 34,571 | ||
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| Incoming resources from | |||||
| charitable activities | |||||
| Fees received | 19,731 | - | 19,731 | 23,171 | |
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| 19,731 | - | 19,731 | 23,171 | ||
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| Investment income | |||||
| Interest | 6,671 | - | 6,671 | 2,757 | |
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| 6,671 | - |
6,671 | 2,757 | ||
| ––––––– | ––––––– | ––––––– | ––––––– | ||
| 7. | Costs of generating funds | ||||
| 2024 | 2024 | 2023 | |||
| £ | £ | £ | |||
| Trading activities cost of sales | 17,934 | 23,600 | |||
| Building and garden maintenance | 13,341 | 7,459 | |||
| Electricity and gas | 13,222 | 15,635 | |||
| Rent and service charges | 1,557 | 2,356 | |||
| Water rates | 968 | 2,073 | |||
| Business rates | 2,487 | 1,805 | |||
| Insurance | 9,369 | 10,945 | |||
| Fund raising expenses | 2,969 | 1,831 | |||
| Depreciation | 3,878 | 2,603 | |||
| –––––– | –––––– | ||||
| 65,725 | 68,307 | ||||
| –––––– | –––––– |
Page 13
GIRLGUIDING NORTHAMPTONSHIRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
| 8. Charitable activities 2024 £ Trips and events (6,646) Training and trainers expenses 413 Awards and certificates 3,290 Equipment 40 Donations 500 –––––– 9. Governance costs 2024 £ AGM expenses - Equipment repairs and software 1,459 Printing and stationery 804 Computer costs 2,102 Telephone and post 2,530 Staff salaries 23,039 Bank charges 60 Public relations - Legal and professional 2,500 Sundries 2,391 Travel 2,020 Subscriptions 314 –––––– |
2024 £ (2,403) –––––– 2024 £ 37,219 –––––– |
2023 £ (7,426) 1,454 3,056 325 - –––––– (2,591) –––––– 2023 £ - 1,986 869 2,240 2,749 25,654 197 180 1,714 2,325 401 495 –––––– 38,810 –––––– |
|---|---|---|
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GIRLGUIDING NORTHAMPTONSHIRE
FOR THE YEAR ENDED 31 DECEMBER 2024
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 |
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