Reports and Accounts for Girlguiding Surrey East
For the year ended 31 December 2022
Surrey East Guide Association- Charity Number 305818
**Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
|**Trustees Surrey East**|||
|---|---|---|
|Role|Name||
|**County Commissioner**|**Beverly Heywood-Jones**||
|**Deputy County Commissioners**|**Mary Zoeller**|**From 11/06/2022**|
||**Kate Fowles**|**From 11/06/2022**|
|**Treasurer**|**Liz Collier**||
|**County Training Advisor**|**Lorna Smith**|**From 16/11/2022**|
|**County Outdoor and Residential**|**Jane Luff**|**From 16/11//2022**|
|**Adviser**|||
|**Division Commissioner Epsom**|**Mary Zoeller**||
|**Division Commissioner Leith Hill**|**Kate Fowles**|**To 31/07/2023**|
|**Division Commissioner Reigate (Joint)**|**Sonia Naughton**||
||**Emma Marsh**||
|**Division Commissioner Godstone**|**Louise Lander**|**To 07/09/2022**|
||**Sue Corrance**|**From 22/02/2022**|
|**Division Commissioner Leatherhead**|**Dax Patel**|**To 31/07/2023**|
|**Division Commissioner Downs Heath**|**Beverly Heywood –Jones**||
|Lead Volunteers|||
|County Media and Communications|Megan Maton|From 25/09/2022 to 31/07/2023|
|Adviser|Charity Nicholls|To 24/09/2022|
|Chair of Faurefold Campsite|Clare Coker||
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 2022
The trustees of the Girlguiding Surrey East (‘the County’) present its report, together with the financial statements, for the year ended 31 December 2022.
## **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 4 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 2022.
The accounts have been drawn up in a format consistent with that required by the Statement of Recommended Practice for Charities Accounts (the SORP 2019). Since 2017, when gross income exceeded £250,000 the accounts are 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 £43,010 compared to £61,744 in 2021. Resources used totalled £57,031 (including £20,000 of depreciation) compared to £47,914. Both years show reduced activity caused by the Covid19 pandemic restrictions moderated by the receipt of government grants. Overall net outgoing resources were £14,021 and total funds of the County decreased from £486,508 to £472,487. Assets primarily comprise fixed assets paid for in 2017 with a current net book value of £323,630.
## _Restricted funds_
Restricted funds have decreased, primarily because of depreciation of historic costs, to £314,414 from £334,931 and primarily comprise the balance on the Faurefold account of £313,746 (2021:£334,812).
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
3 of 11
## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## _Faurefold fundraising_
The total on the Faurefold fund at 31 December 2022 was £344,773 comprising £313,746 within restricted funds and £31,027 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.
## _General fund_
Excluding restricted funds and receipts and payments earmarked for specific purposes, the net increase in the general fund in the year was £424 (2021:£11,666).
## **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 £8,031 (2021:£8,231).
## **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, 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
8 June 2023
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## **Statement of financial activities**
|**Statement of financial activities**||
|---|---|
|For the year ended 31 December 2022
**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 resources
Fund balances brought forward
**Fund balances carried forward**
**Analysis of net movement in funds**
Marshall's legacy
Faurefold funds
Denise Kinrade Memorial Fund
Centenary hardship fund
General fund
**Statement of financial position**
Balance sheet as at 31 December 2022
Fixed assets
_Note 10_
Cash on deposit
_Note 6_
Cash at bank and in hand
_Note 7_
Badge stock and debtors
_Note 8_
Deferred costs less deposits
_Note 8_
Creditors
_Note 8_
**Total**
Made up of:
Marshall's legacy
Faurefold funds
Pond Access Project
Denise Kinrade Memorial Fund
Centenary hardship fund
General fund
**Total funds**
_Note 9_|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2022**
Year ended
31 December
2021
£
£
**£**
£
10,638.00
-
**10,638.00**
15,078.90
350.00
548.85
**898.85**
7,374.32
29,318.36
1,750.00
**31,068.36**
39,280.86
405.19
-
**405.19**
9.70|
||40,711.55
2,298.85
**43,010.40**
61,743.78|
||(238.00)
-
**(238.00)**
(532.00)
(31,211.39)
(22,816.20)
**(54,027.59)**
(41,966.89)|
||(31,449.39)
(22,816.20)
**(54,265.59)**
(42,498.89)
(2,766.47)
-
**(2,766.47)**
(5,414.95)|
||(34,215.86)
(22,816.20)
**(57,032.06)**
(47,913.84)|
||6,495.69
(20,517.35)
**(14,021.66)**
13,829.94
151,577.25
334,930.92
**486,508.17**
472,678.23|
||**158,072.94**
**314,413.57**
**472,486.51**
486,508.17|
||-
-
**-**
-
6,271.87
(21,066.20)
**(14,794.33)**
2,224.11
-
548.85
**548.85**
-
(200.00)
-
**(200.00)**
(60.00)|
||6,071.87
(20,517.35)
**(14,445.48)**
2,164.11
423.82
-
**423.82**
11,665.83|
||**6,495.69**
**(20,517.35)**
**(14,021.66)**
13,829.94|
||Unrestricted
funds
Restricted
funds
**31**
**December**
**2022**
31
December
2021
£
£
**£**
£
12,000.00
323,630.14
**335,630.14**
343,630.14
113,996.61
-
**113,996.61**
103,560.75
43,114.38
(9,216.57)
**33,897.81**
38,189.62|
||169,110.99
(9,216.57)
**147,894.42**
141,750.37
961.95
-
**961.95**
638.06
-
-
**-**
489.60
(12,000.00)
-
**(12,000.00)**
-|
||**158,072.94**
**314,413.57**
**472,486.51**
486,508.17|
||-
117.05
**117.05**
117.05
31,026.81
313,745.91
**344,772.72**
359,567.05
-
1.76
**1.76**
1.76
-
548.85
**548.85**
-
8,031.11
-
**8,031.11**
8,231.11|
||39,057.92
314,413.57
**353,471.49**
367,916.97
119,015.02
-
**119,015.02**
118,591.20|
||**158,072.94**
**314,413.57**
**472,486.51**
486,508.17|
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## **Accounting policies**
## _Basis of accounting_
The financial statements (the accounts) of Girlguiding Surrey East (‘the County’), which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities Statement of Recommended Practice’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and the Charities Act 2011.
The accounts have been prepared under the historical cost convention.
## _Currency_
The County’s functional and presentational currency is Pounds Sterling (GBP).
## _Going Concern_
There are no material uncertainties about the County’s ability to continue as a going concern.
## _Judgement in applying accounting policies and key sources of estimation uncertainty_
The preparation of these accounts requires the Trustees to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities. The Trustees do not consider there are any critical judgements or sources of estimation uncertainty requiring disclosure.
## _Taxation_
The County is exempt from tax on its charitable activities. The charity is not registered for VAT and as such, expenditure is shown inclusive of irrecoverable VAT.
## _Incoming resources_
Income is recognised in the Statement of Financial Activities once the County has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
The main sources of income are:
- Subscriptions from the membership, set by the County at the start of the year by reference to budgeted costs and collected via GO
- Other donations and income from fund raising activities
- Letting fees from the Faurefold campsite
## _Resources used_
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the County to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category.
## _Fixed assets_
Payments for fixed assets are capitalised if material (over £5,000) and are depreciated systematically over their estimated useful lives.
## _Financial instruments_
The County’s financial assets and liabilities qualify as basic financial instruments and are initially recognised at transaction value and subsequently measured at cash or settlement value.
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## **Note 1 Other voluntary incoming resources**
|**Note 1 Other voluntary incoming resources**|**Note 1 Other voluntary incoming resources**|
|---|---|
|Training receipts
Musigals
International
Other activities income
Legacies
Denise Kinrade Memorial Fund|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2022**
Year ended
31 December
2021
£
£
**£**
£
-
-
**-**
90.00
-
-
**-**
35.00
-
-
**-**
590.00
350.00
**350.00**
729.00
-
-
**-**
5,930.32
-
548.85
**548.85**
-|
||350.00
548.85
**898.85**
7,374.32|
|**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**
**2022**
Year ended
31 December
2021
£
£
**£**
£
26,362.60
-
**26,362.60**
11,811.79
121.23
1,750.00
**1,871.23**
25,321.70
18.93
-
**18.93**
-
2,815.60
-
**2,815.60**
2,147.37|
||29,318.36
1,750.00
**31,068.36**
39,280.86|
|**Note 3 Other activities**||
|Training payments
Faurefold - improvements
Faurefold - depreciation
Outdoor team payments
Faurefold camp fees and activities
International
Scoutabout
Badges & forms
Centenary hardship fund
Scilly Isles trip
Other activities|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2022**
Year ended
31 December
2021
£
£
**£**
£
(3,594.75)
-
**(3,594.75)**
(2,419.53)
(2,484.62)
(2,816.20)
**(5,300.82)**
(3,749.79)
-
(20,000.00)
**(20,000.00)**
(20,000.00)
(63.70)
-
**(63.70)**
-
(17,659.34)
-
**(17,659.34)**
(11,159.59)
(1,890.00)
-
**(1,890.00)**
(590.00)
(1,341.90)
-
**(1,341.90)**
-
(3,686.78)
-
**(3,686.78)**
(2,063.00)
(200.00)
-
**(200.00)**
(60.00)
-
-
**-**
(450.00)
(290.30)
-
**(290.30)**
(1,474.98)|
||(31,211.39)
(22,816.20)
**(54,027.59)**
(41,966.89)|
|**Note 4 Management and administration**||
|County executive expenses
Public relations
Administration and newsletter|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2022**
Year ended
31 December
2021
£
£
**£**
£
(500.19)
-
**(500.19)**
(167.64)
-
-
**-**
(16.80)
(2,266.28)
-
**(2,266.28)**
(5,230.51)|
||(2,766.47)
-
**(2,766.47)**
(5,414.95)|
Surrey East Guide Association – Charity Number 305818
7 of 11
## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
|**Note 5 Memorandum accounts**
Subscriptions
Subscriptions paid to Girlguiding HQ
**Subscription - net received**
Training - income
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**
Musigals
**Musigals**
Scoutabout - income
Scoutabout - expenses
**Scoutabout**
**Trading commission**
**Income from investments & deposits**
**Centenary hardship fund**
**County executive expenses**
**Public relations**
**Administration**
**Other (including legacies received)**
**Net outgoing resources**|**£**
**£**
£
£
**10,638.00**
15,078.90
**(238.00)**
(532.00)
**10,400.00**
14,546.90
**-**
90.00
**(3,594.75)**
(2,419.53)
**(3,594.75)**
(2,329.53)
**(25,300.82)**
(23,749.79)
**(25,300.82)**
(23,749.79)
**28,233.83**
37,133.49
**(17,659.34)**
(11,159.59)
**10,574.49**
25,973.90
**-**
-
**(63.70)**
-
**(63.70)**
-
**2,815.60**
2,147.37
**(3,686.78)**
(2,063.00)
**(871.18)**
84.37
**350.00**
729.00
**(290.30)**
(1,474.98)
**59.70**
(745.98)
**-**
590.00
**(1,890.00)**
(590.00)
**(1,890.00)**
-
**-**
-
**-**
(450.00)
**-**
(450.00)
**-**
35.00
**-**
35.00
**-**
-
-
**(1,341.90)**
-
**(1,341.90)**
-
**18.93**
-
**405.19**
9.70
**(200.00)**
(60.00)
**(500.19)**
(167.64)
**-**
(16.80)
**(2,266.28)**
(5,230.51)
**548.85**
5,930.32
**(14,021.66)**
13,829.94
**Year ended 31 December**
**2022**
Year ended 31 December
2021|**£**
**£**
£
£
**10,638.00**
15,078.90
**(238.00)**
(532.00)
**10,400.00**
14,546.90
**-**
90.00
**(3,594.75)**
(2,419.53)
**(3,594.75)**
(2,329.53)
**(25,300.82)**
(23,749.79)
**(25,300.82)**
(23,749.79)
**28,233.83**
37,133.49
**(17,659.34)**
(11,159.59)
**10,574.49**
25,973.90
**-**
-
**(63.70)**
-
**(63.70)**
-
**2,815.60**
2,147.37
**(3,686.78)**
(2,063.00)
**(871.18)**
84.37
**350.00**
729.00
**(290.30)**
(1,474.98)
**59.70**
(745.98)
**-**
590.00
**(1,890.00)**
(590.00)
**(1,890.00)**
-
**-**
-
**-**
(450.00)
**-**
(450.00)
**-**
35.00
**-**
35.00
**-**
-
-
**(1,341.90)**
-
**(1,341.90)**
-
**18.93**
-
**405.19**
9.70
**(200.00)**
(60.00)
**(500.19)**
(167.64)
**-**
(16.80)
**(2,266.28)**
(5,230.51)
**548.85**
5,930.32
**(14,021.66)**
13,829.94
**Year ended 31 December**
**2022**
Year ended 31 December
2021|
|---|---|---|
||**-**
**(3,594.75)**||
||**(25,300.82)**||
||**28,233.83**
**(17,659.34)**||
||**-**
**(63.70)**||
||**2,815.60**
**(3,686.78)**||
||**350.00**
**(290.30)**||
||**-**
**(1,890.00)**||
||**-**
**-**||
||**-**||
||**-**
**(1,341.90)**||
||||
|||13,829.94|
Surrey East Guide Association – Charity Number 305818
8 of 11
## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
|**Note 6 Cash on deposit**
CAF Deposit account
NS&I investment account
Pond Access Project bank account|**Note 6 Cash on deposit**
CAF Deposit account
NS&I investment account
Pond Access Project bank account|**31**
**December**
**2022**
31
December
2021
**£**
£
**112,220.59**
101,836.38
**1,774.26**
1,722.61
**1.76**
1.76|
|---|---|---|
|||**113,996.61**
103,560.75|
|**Note 7 Cash at bank and in hand**||**31**
31|
|CAF current account
Faurefold current bank account and float
Badges current account||**December**
**2022**
December
2021
**£**
£
**5,469.14**
5,022.76
**27,693.87**
32,488.20
**734.80**
678.66|
|||**33,897.81**
38,189.62|
|**Note 8 Working capital**|||
|Deferred costs reported at the end of 2021 relate to the deposit for Scoutabout in 2022. There are no deferred costs
at the end of 2022.
Creditors relate to additions of fixed asset at Faurefold.|||
|**Note 9 Funds**|**31**||
|1 January
2022
Receipts
Payments/
transfers
**December**
**2022**
**Restricted funds**
£
£
£
**£**
Marshall's legacy
_a_
117.05
-
-
**117.05**
Faurefold funds
_b_
334,812.11
1,750.00
(22,816.20)
**313,745.91**
Denise Kinrade Memorial Fund
_c_
-
548.85
-
**548.85**
Pond Access Project
_d_
1.76
-
-
**1.76**
334,930.92
2,298.85
(22,816.20)
**314,413.57**
**Earmarked funds out of the general fund**
Faurefold funds
_b_
24,754.94
26,483.83
(20,211.96)
**31,026.81**
Centenary hardship fund
_e_
8,231.11
-
(200.00)
**8,031.11**
Earmarked funds out of the general fund
32,986.05
26,483.83
(20,411.96)
**39,057.92**
General fund
118,591.20
14,227.72
(13,803.90)
**119,015.02**
**Unrestricted funds**
151,577.25
40,711.55
(34,215.86)
**158,072.94**
Total
486,508.17
43,010.40
(57,032.06)
**472,486.51**
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) Donations in resepct of the Denise Kinrade Memorial Fund to be used for a Challenge badge
d) The Pond Access Project has raised money to build a path at the back of Heatherly Cheshire Home
for wheelchair access.
e) 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
2022
Receipts
Payments/
transfers
**December**
**2022**
£
£
£
**£**
117.05
-
-
**117.05**
334,812.11
1,750.00
(22,816.20)
**313,745.91**
-
548.85
-
**548.85**
1.76
-
-
**1.76**||
||334,930.92
2,298.85
(22,816.20)
**314,413.57**||
||24,754.94
26,483.83
(20,211.96)
**31,026.81**
8,231.11
-
(200.00)
**8,031.11**||
||32,986.05
26,483.83
(20,411.96)
**39,057.92**
118,591.20
14,227.72
(13,803.90)
**119,015.02**||
||151,577.25
40,711.55
(34,215.86)
**158,072.94**||
||486,508.17
43,010.40
(57,032.06)
**472,486.51**||
Surrey East Guide Association – Charity Number 305818
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**Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## **Note 10 Fixed assets**
|**Note 10 Fixed assets**||
|---|---|
|Opening balance
Additions at end of year
Closing balance
Depreciation
Opening balance
Charge for the year
Closing balance
Net book amount|Unrestricted
funds
Restricted
funds
**Year ended**
**31 December**
**2022**
Year ended
31 December
2021
£
£
**£**
£
-
443,630.14
443,630.14
443,630.14
12,000.00
-
12,000.00
-|
||12,000.00
443,630.14
**455,630.14**
443,630.14|
||-
(100,000.00) (100,000.00)
(80,000.00)
-
(20,000.00)
(20,000.00)
(20,000.00)|
||-
(120,000.00) **(120,000.00)** (100,000.00)|
|||
||12,000.00
323,630.14
**335,630.14**
343,630.14|
Depreciation is charged assuming an approximate life of 20 years for property and 5-10 years for equipment, starting from when the asset is first used.
Property and equipment at Faurefold has an insured value of £565,000.
## **Note 11 Related party transactions**
Apart from reimbursement to the Trustees of specific expenditure directly attributable to the activities of the County, there were no related party transactions. No trustee was remunerated for their services to the County.
Trustee indemnity insurance was paid for by the County.
Trustees’ subscriptions to the Girlguiding Association were paid for by the County.
## **Note 12 Approval**
Approved by the Executive Committee on 8 June 2023 and signed on its behalf
## Elizabeth Collier
Surrey East Guide Association – Charity Number 305818
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## **Reports and Accounts of Girlguiding Surrey East** For the year ended 31 December 2022
## Independent Examiner’s Report to the Trustees
I report to the Trustees on my examination of the accounts of Girlguiding Surrey East (‘the County’) for the year ended **31 December 2022** , which are set out on pages 5 to 10.
## **Responsibilities and basis of report**
As the trustees of the County, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the County’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the County as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Independent Examiner
Tessa Bullimore
14 September 2023
Surrey East Guide Association – Charity Number 305818
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