Reports and Accounts for Girlguiding Surrey East
For the year ended 31 December 2020
Surrey East Guide Association- Charity Nurnber 305818
**Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
|**Trustees Surrey East**|||
|---|---|---|
|Role|Name|Term|
|**County Commissioner**|**Jennifer Sibley**|**From 17/12/2020**|
||**Lesley Bailey**|**From 18/09/2016 to 16/12/2020**|
|**Assistant County Commissioner**|**Jennifer Sibley**|**From 19/10/2016 to 16/12/2020**|
|**Treasurer**|**Liz Collier**|**From 01/09/2000**|
|**Division Commissioner Epsom**|**Mary Zoeller**|**From 11/10/2017**|
|**Division Commissioner Leith Hill**|**Kate Fowles**|**From 01/08/2018**|
|**Division Commissioner Reigate (Joint)**|**Sonia Naughton**|**From 20/08/2020**|
||**Emma Marsh**|**From 20/08/2020**|
||**Rosemarie Belcher**|**From 01/01/2015 to 15/08/2020**|
|**Division Commissioner Godstone**|**Louise Lander**|**From 05/09/2020**|
||**Julia Bennett**|**From 01/04/2015 to 30/09/2020**|
|**Division Commissioner Leatherhead**|**Christine Moss**|**From 14/04/2016**|
|**Division Commissioner Downs Heath**|**Beverly Heywood –Jones**|**From 02/09/2016**|
|Lead Volunteers|||
|County Trainer Advisor|Carole Summers|From 15/12/2017 to 15/12/2020|
||Lorna Smith|From 16/12/2020|
|County Media and Communications|Charity Nicholls|From 29/01/2019|
|Adviser|||
|Chair of Faurefold Campsite|Clare Coker|From 15/04/2019|
|County Outdoor and Residential Adviser|Jane Luff|From 04/01//2020|
The association has been registered with the Charities Commission (number 305818).
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
The trustees of the Girlguiding Surrey East (the County) present its report, together with the financial statements, for the year ended 31 December 2020.
## **Background**
Girlguiding Surrey East is the operating name of The Guide Association Surrey East and is part of Girlguiding UK. Girlguiding UK, as part of a worldwide movement, enables girls and young women to fulfil their potential to take an active and responsible role in society through a distinctive, stimulating and enjoyable programme of activities delivered by volunteer leaders.
Girlguiding UK is organised into Regions, Counties, Divisions and Districts. Ranger, Guide, Brownie and Rainbow Units are organised into Districts, which form Divisions, which make up a County. Counties make up Regions.
The Executive Committee for Girlguiding Surrey East is a committee approved by Girlguiding UK for the management of the Association’s affairs in Surrey East.
The County Executive Committee is responsible for the direction and general development of the principles, aims, policies, organisation, rules and guidelines of The Guide Association as set out in the Royal Charter and Bye-laws, and the current editions of the Guiding Manual, the Guiding Handbook and the current programme for young members in each section.
Girlguiding in Surrey East benefits girls between the ages of 5 and 26, promoting their education to help them develop emotionally, mentally, physically and spiritually so that they can make a positive contribution to their community and the wider world.
## **Public Benefit Statement**
The Executive Committee confirms that it has taken due regard to the guidance contained in the Charity Commission's public benefit guidance when exercising its powers or duties.
## **Financial Review**
## _Introduction_
The accounts have been made up to the end of December 2020.
The accounts have been drawn up in a format consistent with that required by the Statement of Recommended Practice for Charities Accounts (the SORP 2015). Since 2017, when gross income exceeded £250,000 the accounts were prepared under the accruals basis (previously the accounts had been prepared on a receipts and payments basis). Payments for fixed assets made at Faurefold have been capitalised and will be expensed to the income statement systematically over 20 years.
The SORP requires all money received and paid to be split between restricted and unrestricted funds and requires incoming and outgoing resources to be classified against standard headings. The primary statements comprise a statement of financial activities and a statement of financial position. Details are provided in the notes where appropriate. In addition note 5 analyses the accounts by activity.
## _Overview_
Total incoming resources amounted to £59,924 compared to £88,189 in 2019. Resources used totalled £59,305 (including £20,000 of depreciation) compared to £64,589. The decrease in income relates to the reduced activity caused by the Covid-19 pandemic moderated by the receipt of government grants. Overall net incoming resources were £619.0 and total funds of the County increased from £472,059 to £472,678. Assets primarily comprise fixed assets paid for in 2017 with a current net book value of £363,630.
## _Restricted funds_
Restricted funds have decreased to £348,800 from £368,749 and primarily comprise the balance on the Faurefold account of £348,682 (2019:£368,630).
Other restricted funds comprise the balance remaining on a legacy received in 1999 to be used for the purchase of Guiders’ or girls’ uniforms in cases of need.
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
## _Faurefold fundraising_
The total on the Faurefold fund at 31 December 2020 was £357,343 comprising £348,682 within restricted funds and £8,661 earmarked within unrestricted funds. Historical donations and grants received specifically for Faurefold, and an element of subscriptions had been treated as restricted funds and consequently the use of that money to pay for the Faurefold buildings and recorded as a fixed asset is also shown within restricted funds. Unrestricted funds comprise the net excess of income over expenditure on operations at Faurefold and amounts earmarked by the Committee for future maintenance.
In 2020, Covid-19 support grants from the government were received of £11,334.
## _General fund_
Excluding restricted funds and receipts and payments earmarked for specific purposes, the net increase in the general fund in the year was £21,273 (2019:£18,098).
## **Reserves Policy**
The Committee aims to maintain reserves equivalent to three times average normal cash annual expenditure. Additionally, the Committee has earmarked the net excess of income over expenditure in relation to the Centenary celebrations as a fund for defraying the costs of guiding in cases of hardship, the balance of which is currently £8,291 (2019:£8,291).
## **Governance**
The most recent Girlguiding Surrey East County constitution was approved on 10 September 2019 and sets out the responsibilities of trustees and committees.
The Executive Committee is delegated with the responsibility of general administration of Girlguiding Surrey East. It meets at least three times a year and will consider reports from other committees, financial reports and other items according to a fixed agenda. Minutes are maintained of the meetings. A budget is prepared once a year at which time the resources required for the following year and the County levy on the subscription fee is agreed. Separate financial systems are in place for Faurefold, Programme and Training, International and Badges. Their results are consolidated in these accounts.
The Executive Committee members and the District Commissioners are made aware of their responsibilities as trustees. The Executive Committee can and does call upon the professional expertise available from LaSER and Girlguiding HQ when required.
Trustee indemnity insurance is paid for by the County.
## **Risk Management**
The Committee has taken active measures to reduce risk. The Committee is insured through the main insurance policies in place to cover all Guiding activities. The fixed assets at Faurefold are insured. Financial risk is minimised through the regular reports on finances to the Committee, the budgeting process and the procedures in place to ensure the propriety of bookkeeping.
## **Signed on behalf of the Committee**
Elizabeth Collier
18 May 2021
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
## **Statement of financial activities**
|**Statement of financial activities**||
|---|---|
|For the year ended 31 December 2020
**Incoming resources**
Subscriptions
Other voluntary incoming resources
_Note 1_
Income from charitable and ancillary trading
_Note 2_
Income from investments & deposits
Total incoming resources
**Resources used**
Subscriptions paid to Girlguiding HQ
Other activities
_Note 3_
Direct charitable expenditure
Management and administration
_Note 4_
Total resources used
Net (outgoing)/incoming resources
Fund balances brought forward
**Fund balances carried forward**
**Analysis of net movement in funds**
Marshall's legacy
Faurefold funds
Centenary hardship fund
General fund
**Statement of financial position**
As at 31 December 2020
Fixed assets
_Note 10_
Cash on deposit
_Note 6_
Cash at bank and in hand
_Note 7_
Loans to Faurefold
Debtors, badge and envelope stock
_Note 8_
Deferred costs less deposits
_Note 8_
Creditors
_Note 8_
**Total**
Made up of:
Marshall's legacy
Faurefold funds
Pond Access Project
Centenary hardship fund
General fund
**Total funds**
_Note 9_|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
28,508.00
-
**28,508.00**
33,355.00
6,013.32
-
**6,013.32**
14,142.39
24,830.09
500.00
**25,330.09**
40,597.39
72.35
-
**72.35**
93.80|
||59,423.76
500.00
**59,923.76**
88,188.58|
||(1,160.00)
-
**(1,160.00)**
(2,168.00)
(33,609.52)
(20,448.53)
**(54,058.05)**
(56,386.54)|
||(34,769.52)
(20,448.53)
**(55,218.05)**
(58,554.54)
(4,086.37)
-
**(4,086.37)**
(6,034.16)|
||(38,855.89)
(20,448.53)
**(59,304.42)**
(64,588.70)|
||20,567.87
(19,948.53)
**619.34**
23,599.88
103,309.94
368,748.95
**472,058.89**
448,459.01|
||**123,877.81**
**348,800.42**
**472,678.23**
472,058.89|
||-
-
**-**
-
(705.23)
(19,948.53)
**(20,653.76)**
5,684.67
-
-
**-**
(183.00)|
||(705.23)
(19,948.53)
**(20,653.76)**
5,501.67
21,273.10
-
**21,273.10**
18,098.21|
||**20,567.87**
**(19,948.53)**
**619.34**
23,599.88|
||Unrestricted
funds
Restricted
funds
**31**
**December**
**2020**
31
December
2019
£
£
**£**
£
-
363,630.14
**363,630.14**
383,630.14
94,551.05
-
**94,551.05**
69,904.59
20,155.34
170.28
**20,325.62**
23,441.78|
||114,706.39
170.28
**114,876.67**
93,346.37
15,000.00
(15,000.00)
**-**
-
2,931.82
-
**2,931.82**
711.99
489.60
-
**489.60**
-
(9,250.00)
-
**(9,250.00)**
(5,629.61)|
||**123,877.81**
**348,800.42**
**472,678.23**
472,058.89|
||-
117.05
**117.05**
117.05
8,661.33
348,681.61
**357,342.94**
377,996.70
-
1.76
**1.76**
1.76
8,291.11
-
**8,291.11**
8,291.11|
||16,952.44
348,800.42
**365,752.86**
386,406.62
106,925.37
-
**106,925.37**
85,652.27|
||**123,877.81**
**348,800.42**
**472,678.23**
472,058.89|
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
## **Note 1 Other voluntary incoming resources**
|**Note 1 Other voluntary incoming resources**|**Note 1 Other voluntary incoming resources**|
|---|---|
|Growing up wild
Musigals
International
Scilly Isles trip
Other activities income|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
-
-
**-**
1,610.00
3,887.52
-
**3,887.52**
200.00
2,082.40
-
**2,082.40**
9,895.00
-
-
**-**
1,505.39
43.40
**43.40**
932.00|
||6,013.32
-
**6,013.32**
14,142.39|
|**Note 2 Income from charitable and ancillary trading**||
|Faurefold camp fees and activities
Faurefold - grants
Trading commission
Sale of badges|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
11,502.65
-
**11,502.65**
38,161.29
11,334.00
500.00
**11,834.00**
-
19.52
-
**19.52**
17.45
1,973.92
-
**1,973.92**
2,418.65|
||24,830.09
500.00
25,330.09
40,597.39|
|**Note 3 Other activities**||
|Training payments
Growing up wild
Musigals
Faurefold - improvements
Faurefold - depreciation
Outdoor team payments
Faurefold camp fees and activities
International
Badges & forms
Centenary hardship fund
Scilly Isles trip
Other activities
Membership growth|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
(1,664.29)
-
**(1,664.29)**
(4,525.98)
-
-
**-**
(1,517.97)
(4,421.51)
-
**(4,421.51)**
-
(12,975.18)
(448.53)
**(13,423.71)**
(2,000.00)
-
(20,000.00)
**(20,000.00)**
(20,000.00)
-
-
**-**
(398.60)
(10,566.70)
-
**(10,566.70)**
(10,676.62)
(1,302.40)
-
**(1,302.40)**
(6,618.66)
(2,229.30)
-
**(2,229.30)**
(3,731.15)
-
-
**-**
(183.00)
(95.79)
-
**(95.79)**
(1,505.39)
(354.35)
-
**(354.35)**
(2,429.17)
-
-
**-**
(2,800.00)|
||(33,609.52)
(20,448.53)
**(54,058.05)**
(56,386.54)|
|**Note 4 Management and administration**||
|County executive expenses
Archives
Stationery and envelopes
Public relations
Administration and newsletter|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
(753.84)
-
**(753.84)**
(2,294.10)
-
-
**-**
(597.91)
(250.00)
-
**(250.00)**
-
(34.38)
-
**(34.38)**
(88.40)
(3,048.15)
-
**(3,048.15)**
(3,053.75)|
||(4,086.37)
-
**(4,086.37)**
(6,034.16)|
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
|**Note 5 Memorandum accounts**
Subscriptions
Subscriptions paid to Girlguiding HQ
**Subscription - net received**
Training - expenditure
**Training - net received/(expenditure)**
Faurefold - expenses and building project
**Faurefold - Fund raising net expenditure**
Faurefold - income
Faurefold - expenditure
**Faurefold - net income/(expenditure)**
Outdoor - income
Outdoor - expenditure
**Outdoor - net expenditure**
Badges and forms -income
Badges and forms - expenditure
**Badges and forms**
Other activities - income
Other activities - expenditure
**Other**
International - sundry income
International grants and expenses
**International**
Scilly Isles - income
Scilly Isles - expenses
**Scilly Isles**
Growing up wild income
Growing up wild expenses
**Science day**
Musigals
Musigals
**Musigals**
Scoutabout - income
**Scoutabout**
Stationery expense
**Net stationery & newsletter**
**Trading commission**
**Income from investments & deposits**
**Centenary hardship fund**
**County executive expenses**
**Public relations**
**Membership growth**
**Administration**
**Other**
**Net (outgoing)/incoming resources**|**£**
**£**
£
£
**28,508.00**
33,355.00
**(1,160.00)**
(2,168.00)
**27,348.00**
31,187.00
**(1,664.29)**
(4,525.98)
**(1,664.29)**
(4,525.98)
**(33,423.71)**
(22,000.00)
**(33,423.71)**
(22,000.00)
**23,336.65**
38,161.29
**(10,566.70)**
(10,676.62)
**12,769.95**
27,484.67
**-**
-
**-**
(398.60)
**-**
(398.60)
**1,973.92**
2,418.65
**(2,229.30)**
(3,731.15)
**(255.38)**
(1,312.50)
**43.40**
932.00
**(354.35)**
(2,429.17)
**(310.95)**
(1,497.17)
**2,082.40**
9,895.00
**(1,302.40)**
(6,618.66)
**780.00**
3,276.34
**-**
1,505.39
**(95.79)**
(1,505.39)
**(95.79)**
-
**-**
1,610.00
**-**
(1,517.97)
**-**
92.03
**3,887.52**
200.00
**(4,421.51)**
-
**(533.99)**
200.00
**-**
-
-
**-**
-
**(250.00)**
-
**(250.00)**
-
**19.52**
17.45
**72.35**
93.80
**-**
(183.00)
**(753.84)**
(2,294.10)
**(34.38)**
(88.40)
**-**
(2,800.00)
**(3,048.15)**
(3,053.75)
**-**
(597.91)
**619.34**
23,599.88
**Year ended 31 December**
**2020**
Year ended 31 December
2019|**£**
**£**
£
£
**28,508.00**
33,355.00
**(1,160.00)**
(2,168.00)
**27,348.00**
31,187.00
**(1,664.29)**
(4,525.98)
**(1,664.29)**
(4,525.98)
**(33,423.71)**
(22,000.00)
**(33,423.71)**
(22,000.00)
**23,336.65**
38,161.29
**(10,566.70)**
(10,676.62)
**12,769.95**
27,484.67
**-**
-
**-**
(398.60)
**-**
(398.60)
**1,973.92**
2,418.65
**(2,229.30)**
(3,731.15)
**(255.38)**
(1,312.50)
**43.40**
932.00
**(354.35)**
(2,429.17)
**(310.95)**
(1,497.17)
**2,082.40**
9,895.00
**(1,302.40)**
(6,618.66)
**780.00**
3,276.34
**-**
1,505.39
**(95.79)**
(1,505.39)
**(95.79)**
-
**-**
1,610.00
**-**
(1,517.97)
**-**
92.03
**3,887.52**
200.00
**(4,421.51)**
-
**(533.99)**
200.00
**-**
-
-
**-**
-
**(250.00)**
-
**(250.00)**
-
**19.52**
17.45
**72.35**
93.80
**-**
(183.00)
**(753.84)**
(2,294.10)
**(34.38)**
(88.40)
**-**
(2,800.00)
**(3,048.15)**
(3,053.75)
**-**
(597.91)
**619.34**
23,599.88
**Year ended 31 December**
**2020**
Year ended 31 December
2019|
|---|---|---|
||**(1,664.29)**||
||**(33,423.71)**||
||**23,336.65**
**(10,566.70)**||
||**-**
**-**||
||**1,973.92**
**(2,229.30)**||
||**43.40**
**(354.35)**||
||**2,082.40**
**(1,302.40)**||
||**-**
**(95.79)**||
||**-**
**-**||
||**3,887.52**
**(4,421.51)**||
||**-**||
||**(250.00)**||
||||
|||23,599.88|
Surrey East Guide Association – Charity Number 305818
7 of 10
**Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
|**Note 6 Cash on deposit**
CAF Deposit account
NS&I investment account
Deposit account - Programme and Training
Pond Access Project bank account|**Note 6 Cash on deposit**
CAF Deposit account
NS&I investment account
Deposit account - Programme and Training
Pond Access Project bank account|**31**
**December**
**2020**
31
December
2019
**£**
£
**92,826.85**
67,766.81
**1,722.44**
1,710.13
**-**
425.89
**1.76**
1.76|
|---|---|---|
|||**94,551.05**
69,904.59|
|**Note 7 Cash at bank and in hand**||**31**
31|
|CAF current account
Faurefold current bank account and float
Training Committee balances
Badges current account||**December**
**2020**
December
2019
**£**
£
**3,401.05**
4,671.56
**15,264.09**
15,917.85
**952.03**
2,112.22
**708.45**
740.15|
|||**20,325.62**
23,441.78|
|**Note 8 Working capital**|||
|Debtors include amounts refunded in 2021 with respect to the cancelled Scilly Isles trip
Deferred costs relate to the deposit for Scoutabout in 2022
Creditors comprises monies to be returned following the cancellation of the Scilly Isles trip|||
|**Note 9 Funds**|**31**||
|1 January
2020
Receipts
Payments/
transfers
**December**
**2020**
**Restricted funds**
£
£
£
**£**
Marshall's legacy
_a_
117.05
-
-
**117.05**
Faurefold funds
_b_
368,630.14
500.00
(20,448.53)
**348,681.61**
Pond Access Project
_c_
1.76
-
-
**1.76**
368,748.95
500.00
(20,448.53)
**348,800.42**
**Earmarked funds out of the general fund**
Faurefold funds
_b_
9,366.56
22,836.65
(23,541.88)
**8,661.33**
Centenary hardship fund
_d_
8,291.11
-
-
**8,291.11**
Earmarked funds out of the general fund
17,657.67
22,836.65
(23,541.88)
**16,952.44**
General fund
85,652.27
36,587.11
(15,314.01)
**106,925.37**
**Unrestricted funds**
103,309.94
59,423.76
(38,855.89)
**123,877.81**
Total
472,058.89
59,923.76
(59,304.42)
**472,678.23**
a) Legacy received in June 1999 to be used for the purchase of Guiders or girls' uniforms in cases of need
b) Funds set aside to develop the campsite at Faurefold
c) The Pond Access Project has raised money to build a path at the back of Heatherly Cheshire Home
for wheelchair access.
d) The Centenary hardship fund was created from the excess of income over expenditure on the centenary
celebrations in 2012 and has been earmarked by the committee for use in paying for Guiding activities|1 January
2020
Receipts
Payments/
transfers
**December**
**2020**
£
£
£
**£**
117.05
-
-
**117.05**
368,630.14
500.00
(20,448.53)
**348,681.61**
1.76
-
-
**1.76**||
||368,748.95
500.00
(20,448.53)
**348,800.42**||
||9,366.56
22,836.65
(23,541.88)
**8,661.33**
8,291.11
-
-
**8,291.11**||
||17,657.67
22,836.65
(23,541.88)
**16,952.44**
85,652.27
36,587.11
(15,314.01)
**106,925.37**||
||103,309.94
59,423.76
(38,855.89)
**123,877.81**||
||472,058.89
59,923.76
(59,304.42)
**472,678.23**||
Surrey East Guide Association – Charity Number 305818
8 of 10
**Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
## **Note 10 Fixed assets**
|**Note 10 Fixed assets**||
|---|---|
|Opening balance
Closing balance
Depreciation
Opening balance
Charge for the year
Closing balance
Net book amount|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2020**
Year ended
31 December
2019
£
£
**£**
£
-
443,630.14
443,630.14
443,630.14|
||-
443,630.14
**443,630.14**
443,630.14|
||-
(60,000.00)
(60,000.00)
(40,000.00)
-
(20,000.00)
(20,000.00)
(20,000.00)|
||-
(80,000.00)
**(80,000.00)**
(60,000.00)|
|||
||-
363,630.14
**363,630.14**
383,630.14|
Depreciation is charged assuming an approximate life of 20 years Property and equipment at Faurefold has an insured value of £565,000.
## **Note 11 Approval**
Approved by the Executive Committee and signed on its behalf
Elizabeth Collier
18 May 2021
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2020
## Independent Examiner’s Report to the Trustees
I report on the accounts of the Trust for the year ended **31 December 2020** , which are set out on pages 5 to 9.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Independent Examiner
Tessa Bullimore
30 June 2021
Surrey East Guide Association – Charity Number 305818
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