2021-12-31-accounts

						2021	2020
Income and expenditure			Unrestricted	Restricted	Designated	Total	Total
		Note	E	E	E		E
INCOME AND ENDOWMENTS	FROM:
Donations and legacies		2	2,475	18,470	33,867	54,812	5,741
Charitable activities		3	531,230			531,230	773,059
Other trading activities			63,946			63,946	48,759
Investment income			5,511			5,511	7,374
Total Income			603,162	18,470	33,867	655,499	834,933
EXPENDITURE ON:
Raising funds		5	42,880			42,880	35,888
Charitable activities		6	520,616	6,099	181	526,896	635,924
Total expenditure			563,496	6,099	181	569,776	671,812
Net gains/(losses) on investments		11	131,415			131,415	72,430
NET INCOME/(EXPENDITURE)			171,081	12,371	33,686	217,138	235,551
Transfers between funds		16	32,168	3,688	(35,856)
NET MOVEMENT IN FUNDS			203,249	16,059	(2,170)	217,138	235,551
RECONCILIATION OF FUNDS:
Total funds brought forward			1,496,152	34,930	342,548	1,873,630	1,638,079
TOTAL FUNDS CARRIED FORWARD			1,699,401	50,909	040,970	1,090,760	1,079,690

			2021	2020,
		Notes	f
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash provided by/(used in) operating	activities	a	70,205	169,525
Cash flows from investing activities:
Purchase ofinvestments			(339,993)	(583,657)
Sale proceeds ofinvestments			9,864	837,06&
Purchase oftangible fixed assets			(4,335)	(24,760)
Net cash provided by/(used in) investing	activities		(334,464)	228,651
CHANGE IN CASH AND CASH EQUIVAI.ENTS FOR THE YEAR			(264,259)	398,176
Cash and cash equivalents brought forward		b	560,823	162,647
CASH AND CASH EQUIVALENTS CARRIED	FORWARD
AT31DECEMBER			296,564	S60,823

						2021	2020
						f	f
	Net income/(expenditure)	for the year as			per the Statement of
	Financial Activities					217,138	235,551
	Adjusted for:
	Depreciation					17,387	19,651
	Unreallsed (gains)/losses	on	investments			(130,567)	(87,427)
	Realised (gains)/losses on	disposal ofinvestments				(848)	14,997
	(Increase)/decrease in stock					6,361	(195)
	(Increase)/decrease in debtors					136,743	128,031
	Increase/(decrease) in creditors					(176,009)	(141,083)
	Net cash (used in)/provided		by	operating	activities	20,205	165,525
b)	Analysis ofcash and cash	equivalents
						2021	2020
						E	E
	Cash at bank and in hand					259,297	484,133
	Cash held as part ofinvestment			portfolio		37,267	76,690
						296,564	560,823

2.	Donations	and legacies	and legacies				Total	Total
				Unrestricted	Restricted	Designated	2021	2020
				f	f	f	f	f
	Grants			100	1,227	33,867	35,194	2,745
	Donations			2,375	17,243		19,618	2,996
				2,475	18,479	33,867	54,812	5,741
3.	Charitable	Activities					Total	Total
				Unrestricted	Restricted	Designated	2021	2020
				f		f	f	f
	Subscriptions			463,270			463,270	670,044
	Training			1,850			1,850
	International		trips	49,468			49,468	3,391
	Events			16,642			16,642	99,624
				531,230			531,230	773,059
4.	Other Trading		Activities				Total	Total
				Unrestricted	Restricted	Designated	2021	2020
				f	f	f	f	f
	Lettings and rental income			15,677			15,677	15,925
	General trading sales			48,269			48,269	32,834
				63,946			63,946	48,759

5.	Raising Funds						Unrestricted	Restricted	Designated	Total	Total
							Funds	Funds	Funds	2021	2020
							f	f	f	f	f
	Trading expenses
	General merchandising			costs			14,095			14,095	4,410
	Badge and resource		costs				14,025			14,025	19,200
	investment management				charges		14,760			14,760	12,278
							42,880			42,880	35,888
6.	Expenditure on	Charitable			Activities		Unrestricted	Restricted	Designated	Total	Total
							Funds	Funds	Funds	2021	2020
							f	f		f
	Direct Costs
	GrantS payable							5,669	181	5,850	16,528
	Membership service		costs				18,628			18,628	16,016
	Training						3,153			3,153	3,239
	International trips						75,770			75,770	22,835
	Events						32,476			32,476	133,950
							130,027	5,669	181	135,877	192,568
	Support Costs
	Staff costs (note 9)						243,453			243,453	279,917
	Staff travel, training		and recruitment				7,158			7,158	2 232
	Premises costs						14,685			14,685	25,630
	Insurance						9,538			9,538	7,608
	Administration	costs					63,548			63,548	71,015
	Marketing										5,525
	Website expenses						3(070			3,070	3,285
	Non staff travel	and	subsistence			costs	13,913			13,913	12,171
	Legal and professional			fees			9,902			9,902	7,802
	Audit and accountancy			fees			7,188			7,188	7,080
	Depreciation						16,957	430		17,387	19,650
	Bank charges						1,177			1,177	1,427
	Sundries										14
							390,589	430		391,019	443,356
							520,616	6,099	181	526,896	635,924

7.	Expenditure			Total	Total
				2021	2020
	Expenditure	includes:		E	E
	Depreciation	-owned assets		17,387	19,650
	Auditors' remuneration		-for audit	7,188	7,080
			-for other services
	Operating lease rentals			15,568	12,809

9.	Staff Numbers and Remuneration	Staff Numbers and Remuneration				2021	2020
						E	E
	Wages and	salaries				213,695	240,592
	Social security costs					10,797	18,142
	Employer's	pension contributions				18,961	21,183
						243,453	279,917
	The average	number ofpeople employed,	including	part-time	staff:	2021	2020
						10

10.	Tangible fixed assets
				Freehold	Furniture and
				Property f	Equipment f	Total f
	Cost
	At 1January 2021			401,584	149,948	551,532
	Additions				4,335	4,335
	Disposals
	At 31December 2021			401,584	154,283	555,867
	Depreciation
	At 1January 2021			131,435	120,378	251,813
	Charge for the year			6,032	11,355	17,387
	Eliminated on disposals
	At 31December 2021			137,467	131,733	269,200
	Net book value
	At 31December 2021			264,117	22,550	286,667
	At 31December 2020			270,149	29,570	299,719
11.	Investments
					2021	2020
	Movement ln market value:				f	f
	Market value at 1January				988,419	1,169,400
	Acquisitions at cost				339,993	583,657
	Disposal proceeds				(9,864)	(837,068)
	Realised gains/(losses)	on	disposals		848	(14,997)
	Unrealised gains/(losses)		on revaluation		130,567	87,427
	Market value at31December				1,449,963	9882419
	Cash held as part ofportfolio				37,267	76,690
	Total market value ofinvestments				1,487,230	1,065,109
	Historical cost				1,143,096	850,342
	Analysis ofinvestments:
	UK equities				705,020	608,115
	Overseas equities				63,057	54,882
	Investment bonds and	other investments			681,886	325,422
	UK cash held as part ofportfolio				37,267	76,690
					1,487,230	1,065,109

12.	Stocks		2021	2020
			f
	Stockfor resale		48,859	55,220
13.	Debtors
			2021	2020
			f	f
	Other debtors		8,053	49,684
	Prepayments		40,761	135,873
			48,814	185,557
14.	Creditors: amounts	due within one year
			2021	2020
			f	f
	Trade creditors		7,087	(169)
	Taxation and Social	Security		4,445
	Other creditors		252104	203,330
	Accrued expenses		7,908	8,502
			40,099	218,108
15.	Operating lease commitment

The total future minimum	payments	due under non-cancellable	operating	leases are as	follows:
				2021	2020
				f	f
Equipment:
Less than 1year				15,568	15,568
Between 2and 5years				33,895	50,595
Over 5years
				49,463	66,163

			Balance at	Balance at	incoming	Outgoing	Transfers	Balance	at31
			1january	2021	resources	resources	to/(from)	December 2021
			E		E	E	E	E
Buchanan Opportunities		Fund		16	389				405
St Ann's Manor
refurbishment				14,246		(430)			13,816
Girlguiding Peer Education grant				1,737					1,737
Girlguiding New Units grants				1,022		(3,792)	2,770
Sylvia Foster Legacy					17,243				17,243
STEM grants				12,786					12,786
Girlguiding Membership
Growth &Retention	grant					(918)	918
External grant for trips				3,460	616	(100)			3,976
Dof EDiamond Fund				859		(859)
Lady Benson Fund				700					700
Chiefs Charity Challenge				104	222				326
			34,930		18I470	(6,099)	3I688		50,989

					Balance at 1January 2021	Incoming resources	Resources expended	Transfers investments gains/(losses)	&	Balance at 31December 2021
									6	E
Designated	funds
Baden-Powell		International		Fund		32,937				32,937
Leadership	&Training		Fund		7,903	930	(181)			8,652
Maintenance					150,000					150,000
Training					13,959					13,959
Grant Reserve					43,686					43,686
Large scale	events				65,000					65,000
Future trips	fund				62,000			(35,856)		26,144
					342548	33867	(181) -	35856		340378

		Balance at llanuary 2020	Balance at llanuary 2020	Incoming resources	Resources expended	Transfers investments gains/(losses)	&	Balance at 31December 2020
					E		f
Restricted funds
Buchanan Opportunities	Fund			266	(250)			16
Friends ofSt Ann's Manor
St Ann's Manor refurbishment			14,676		(430)			14,246
Glrlguiding Peer Education grant			1,737					1,737
Girlguiding New Units grants			3,575		(2,553)			1,022
STEM grants			12,786					12,786
Girlguiding Membership	Growth &Retention
grant
External grant for trips			2,244	1,216				3,460
Dof EDiamond Fund			859					859
Lady Benson Fund			800		(100)			700
Chiefs Charity Challenge				104				104
			36677	1586	3333			34930
Designated funds:
Baden Powell int fund					(13,625)	13,625
Leadership &Training			6,744	1,159				7,903
Holly's fund
Maintenance		150,000						150,000
Training			13,959					13,959
Grant Reserve			43,686					43,686
Large scale events			65,000					65,000
Future trips fund						62,000		62,000
		279 389		1159	13625	75625		342 548
Unrestricted funds		1,322,013		832,188	(654,854)	-3,195		1,496,152
		1,638,079		834,933	671,812	72,430		1873,630

				Net current
		Fixed assets	Investments		Total
				assets
				E
Restricted funds				50,989	50,989
Designated	funds			340'378	340,378
Unrestricted	funds	286,667	1,487,230	(74,496)	1,699,401
		286,667	1,487,230	316,871	2,090,768

				Net current
		Fixed assets	Investments		Total
				assets
				f
Restricted funds		14,246		20,684	34,930
Designated	funds			342,548	342,548
Unrestricted	funds	285,473	1,065,109	145,570	1,496,152
		299719	1065,109	508,802	1,873,630