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2022-12-31-accounts

DratDraft ANNUAL REPORT

AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022

GIRLGUIDING SOUTH WEST ENGLAND

GIRLGUIDING SOUTH WEST ENGLAND

Pages 3 to 20 THE TRUSTEES’ REPORT

Page 21

STATEMENT OF THE TRUSTEES’ RESPONSIBILITIES

Pages 22 to 25

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF THE GUIDE ASSOCIATION – SOUTH WEST ENGLAND

Page 26

STATEMENT OF FINANCIAL ACTIVITIES

Page 27

BALANCE SHEET

Pages 28 STATEMENT OF CASH FLOWS

Pages 29 to 39

NOTES TO THE FINANCIAL STATEMENT

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THE TRUSTEES’ REPORT

The Trustees of Girlguiding South West England are pleased to present their Report with the financial statements for 2022.

STATEMENT OF PURPOSE

Girlguiding is the leading charity for girls and young women in the UK. As an organisation Girlguiding empowers nearly half a million girls, of which about 44,315 girls are in South West England, to be their best and face the challenges of growing up today.

We give them space to grow and ensure that each one of them can get involved – no matter what their background or ability. Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community. We do this through high quality, girl-led programmes delivered by inspirational adult volunteer Leaders.

GOVERNING DOCUMENT AND CONSTITUTION

The Guide Association South West England, operating as Girlguiding South West England, is a separately constituted branch of The Guide Association, operating as Girlguiding, which is incorporated by Royal Charter. Girlguiding South West England is registered as a charity (Charity registration number 305951) with its headquarters at St Ann’s Manor, 6-8 St Ann Street, Salisbury, Wiltshire SP1 2DN. Girlguiding South West England is responsible for the administration of Girlguiding’s affairs within South West England and for the general development of the principles, aims, organisation and rules of the Association in accordance with the Royal Charter, Byelaws and the Guiding Manual.

The Girlguiding South West England Trustee Board manages the affairs of the Region. The Trustee Board is supported by three governance committees: Operational Committee, Compliance Committee and Guiding Delivery Committee. Terms of reference clarify the roles and responsibilities of each committee.

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ORGANISATION STRUCTURE

ORGANISATION STRUCTURE

Guiding within the United Kingdom is organised into a number of geographical areas called Countries and Regions. Girlguiding South West England is one of the six Regions of England and together with the three Countries of Scotland, Wales and Ulster (Northern Ireland) form Girlguiding.

Girlguiding South West England is led by a senior volunteer, the Chief Commissioner. The Chief Commissioner may appoint a Deputy Chief Commissioner(s) to assist her. The Region is organised into 16 areas – Counties and Islands: Berkshire, Bristol and South Gloucestershire, Cornwall, Devon, Dorset, Gloucestershire, Guernsey, Hampshire East, Hampshire North, Hampshire West, Isle of Wight, Jersey, Somerset, Somerset North, Wiltshire North and Wiltshire South. Each area provides support, lines of two-way communication and opportunities for young members, Leaders and Commissioners to make decisions and take responsibility. Each area is led by senior volunteers – either a County/Island Commissioner or joint County/Island Commissioners.

Girlguiding South West England has a Trustee Board which is chaired by the Chief Commissioner. Each County or Island has an Executive Committee or a Trustee Board which is appointed according to the County/Island Constitution and is responsible for the administration of guiding in that County or Island. The County/Island Executive Committee or Trustee Board is chaired by the County/Island Commissioner, or in the case of joint appointments, by the nominated County/Island Commissioner.

The Board of Trustees of the Charity

Laura Cottey, Chief Commissioner

Helen Barette (from 12 April 2022) Amanda Butcher Jean Corbyn (from 1 April 2022) Karen McFarlane Laura Menzies Janet Parker Solange Rebours Janette Searle Janet Skiba (until 12 April 2022) Emma Stevens Linda Stone (from 12 April 2022) Victoria Taylor (until 12 April 2022) Tracey Warren (until 12 April 2022) Jane Yorke (from 12 April 2022)

Appointment and Induction of Trustees

The members of the Trustee Board are selected and appointed by a Nominations Committee to ensure a breadth of skills and experience suitable to direct the affairs of Girlguiding South West England.

There are established procedures for the induction of each Trustee to ensure that they are aware of the responsibilities of a Trustee and the ways of working within Girlguiding South West England.

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Executive Manager: Julie Brown

Professional Advisers and Consultants

The professional advisers and consultants during 2022 have been as follows:

Auditors

Fawcetts LLP Chartered Accountants and Registered Auditors Windover House, St Ann Street, Salisbury, SP1 2DR

Bankers

NatWest Bank

48 Blue Boar Row, Salisbury, SP1 1DF

Investment Managers

Evelyn Partners Investment Services Limited 45 Gresham Street, London EC2V 7BG

Solicitors

Trethowans 1 London Road, Salisbury, SP1 3HP

HR Support and Advice Jo Heyworth Health and Safety Consultancy What No Safety Ltd Cecil Ave, Salisbury, SP2 8EE

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INTRODUCTION

Girlguiding South West England provides girls and young women with fun, friendship and adventure. We empower girls and young women as individuals to develop their potential in a safe, girl-led, girl-only space enabling them to take their place in their communities as confident, resourceful members of society knowing that they can achieve anything.

2022 was an exciting year for Girlguiding South West England as we launched our Region Strategy for 2022-2024 and set about achieving our strategic goals. Recovering from the impact of the COVID-19 pandemic has been challenging but thanks to the dedication of our staff and volunteers alongside some innovative approaches, we are excited and positive for our future. We faced a significant drop in our membership in 2021 and our volunteers, many of whom are key workers and/or have caring responsibilities, were unable to return to us or commit the time they once did. Reassuringly, our young members have increased in large numbers and we have put a range of projects and support in place to ensure volunteer sustainability.

Our Region strategy was developed following nine months of consultation with our staff, commissioners (senior volunteers) and volunteers. It is ambitious, setting ourselves out to be an organisation of the future that truly makes a difference to the lives of girls and young women and that can reach as many as possible.

January started with a chance for our 18-30 year old volunteers to come together to find out about opportunities within Girlguiding with an ‘Inspire and Ignite’ festival. This important network has continued to go from strength to strength in 2022 and even has their first trip planned for 2023. In February, we celebrated World Thinking Day and continued to put the lessons we learnt during the pandemic around connection to good use with over 5,500+ members taking part in activities. A key goal for 2022 was to raise our profile and this was conducted in several ways; taking part in the Queen’s Green Canopy and the Platinum Jubilee Beacons and celebrations, Region Roadshows in Jersey and Gloucestershire, increasing our press and TV coverage, building up our staff team and delivering STEM activities at the Royal International Air Tattoo.

The summer saw opportunities to get outdoors with a water sports weekend in Somerset and training 100s of volunteers as part of the Generation Green project so they could support girls and young women to take part in activities locally.

Rewarding and supporting our volunteers has remained a key and vital focus. This has been delivered in many ways across 2022; increasing the training we provide both online and face to face, ensuring different methods of support are available by bringing in new roles such as commissioner support and inclusion and creating a welcoming, positive and inclusive culture through accessibility and communication. Some of the highlights of this strategic theme were a wonderful Region Commissioners Conference and Girlguiding County Commissioners conference in the autumn, sold out online trainings for new topics on challenging subjects and many opportunities to reward our incredible volunteers.

Delivering our inclusive and impactful strategic theme has required significant input from a wealth of staff and volunteers and I am grateful to them for their hard work. In 2022, we have developed and built-up roles and support in membership, growth and retention, communications and external engagement, inclusion and fundraising and grants. We saw the introduction of a starting new unit grant, a volunteer welcome grant and a cost of living grant. We have reached out into our communities with a SHARE challenge and worked to enable an inclusive culture which celebrates diversity.

We will continue to work hard as an organisation so that we can achieve, thrive and grow in 2023 and beyond.

Laura Cottey Chair of Trustees and Chief Commissioner

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REVIEW OF 2022

Overview

In March 2020 Girlguiding launched its strategic plan – Today, tomorrow, together . In May 2022 Girlguiding South West England launched the new Region Strategy for 2022 to 2024 which will be implemented and reviewed over the next couple of years.

Our Vision is:

An equal world where all girls can make a positive difference, be happy, safe and fulfill their potential.

Our Mission is:

Through fun, friendship, challenge and adventure we empower girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community.

Our Values are:

We are caring, challenging, fun, empowering, inclusive, and inspiring.

Our key strategic priorities are:

EXCEPTIONAL EXPERIENCES FOR GIRLS: Girlguiding South West England will offer unrivalled girl-led experiences across the Region through a blended and inclusive approach.

REWARDING VOLUNTEERING: Girlguiding South West England will ensure that we offer every volunteer a rewarding, fun and enjoyable experience in our Region.

INCLUSIVE AND IMPACTFUL: Girlguiding South West England will be a welcoming, inclusive organisation where we proudly celebrate the achievements of our members and where every girl, young woman and potential volunteer that wants to join us can.

A SUSTAINABLE ORGANISATION: Girlguiding South West England will be an organisation that is sustainable, future proofed and able to achieve the delivery of our strategic aims.

The governance committees have been working on the delivery of the priorities set for 2022-2024; a more detailed report is given on pages 8-20.

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We will offer EXCEPTIONAL EXPERIENCES for girls and young
women in the Region through a blended and inclusive approach
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We will:

Events and Activities

During 2022 an exciting programme of activities and events were on offer to the girls and young women and their Leaders.

The Region ran a takeover day at Legoland Windsor in March 2022 with 2,530 young members and volunteers attending, and 770 family members.

The partnership with UK Parliament continued into 2022 with units registering to take part in UK Parliament week in November 2022. During UK Parliament week a Question and Answer session was held at the Region office in Salisbury, with the local Member of Parliament and a local councillor informing members how to get involved in politics and to stand up for what they believe in.

The British Army delivered several activity days in Bristol in October 2022 with 156 Guides, Rangers and Leaders taking part. The British Army also offered a Leadership Challenge Day at Netheravon Camp in Wiltshire with 8 activities for 55 Guides and Rangers to get involved in.

During February 2022 the Royal Navy offered 5 sessions to Guide and Ranger units in Somerset. All the activities offered were designed to develop and practice leadership, communication, and teamwork skills, whilst having fun. Activity evenings were run by the Royal Navy in October, November and December in 7 different units in Cornwall and Dorset.

In July 2022 over 800 girls and their Leaders from across the Region enjoyed a visit to ‘schools’ day’ at the Royal International Air Tattoo (RIAT) at RAF Fairford in Gloucestershire. The RAF Charitable Trust provided free tickets for the girls and their Leaders to take part in some STEM (Science,

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Technology, Engineering and Mathematics) activities in the Techno Zone area. The Region had a stand in the Techno Zone where units were able to come along and meet the Chief Commissioner’s team.

Following the success of the Region Roadshow events before the pandemic, roadshow events were held in Jersey and Gloucestershire in 2022. Girls and their parents attended Jersey Zoo on a Saturday at the beginning of April where they were shown a presentation on what Guiding has to offer and learnt more about the global network, before participating in exciting activities to help them explore the zoo. In May, a girl and parent event was held at the Deer Park activity centre in Gloucestershire with many activities available for families, including giant board games, cooking in a tin can and archery.

Two hundred and twenty-five girls and Leaders spent a weekend camping at Wimbleball Lake on Exmoor in Somerset for a Wet and Wild adventure weekend. The girls (and some Leaders) learned how to sail, canoe and kayak, stand-up paddle-board, and built rafts and raced them.

Try, Inspire and Qualify (TIQ) was held in September 2022 at Foxlease, a Girlguiding Activity Centre in the New Forest. Volunteers were able to try different activities including, backwoods cooking, pioneering, and whittling, and had the opportunity to take qualifications in a number of disciplines. Around 100 adult volunteer Leaders attended the weekend and qualifications were gained in archery, First Response, MIDAS, Food Hygiene, Introduction to Duke of Edinburgh, and paddle power. Feedback from the event was positive and will be taken into account when planning the next TIQ event, to be held in September 2024.

Opportunities for Rangers and Young Leaders

Girlguiding Peer Educators are members aged 14 to 25 year olds who help Brownies, Guides and Rangers think and talk about issues that are important to them. As young people, they use their own experience to bring the subjects to life. In 2022 the Peer Educators continued their trainings online and face-toface with sessions on Think Resilient, Breaking Free, Safe the World, and Free Being Me (Inspire). The Region currently has 64 Peer Educators and in 2022 those members, with support from Girlguiding, ran 50 sessions reaching 686 girls and young women, from Brownies to adult leaders, across the Region.

In 2021 the Duke of Edinburgh’s (DofE) Award made a number of temporary programme changes and introduced various expedition flexibilities, including ‘go home’ expeditions, to help participants continue with their DofE Awards during 2021 and into 2022. In 2022, a total of 86 young women in South West England gained their DofE awards: 57 at Bronze level, 15 at Silver level and 14 at Gold level. A total of 61 Certificates of Achievement were gained in 2022: 42 at Bronze level, 11 at Silver level and 8 at Gold level. DofE will continue with a Certificate of Achievement for all participants (at all Award levels) who complete their Volunteering, Physical and Skills sections by the end of the year.

In January 2022 a new closed Facebook group was set up for Ranger Leaders and Leaders who have Young Leaders in their Unit. The Facebook page is being used by the Region to make Leaders aware of information and opportunities which arise at short notice and can then be forwarded on to Rangers and Young Leaders without delay.

Two volunteer roles were created and filled in December to help develop the Youth Voice and Participation Plan and lead on opportunities this encompasses, including an annual event.

International Experiences

The Region celebrated World Thinking Day in February 2022 by holding a virtual international event, WTD2022, with over 5,560 members taking part in various activities based around the WAGGGS regions and the theme ‘Eat Your Way Around the World’.

The Region holds annual selection weekends to find volunteer Leaders and participants for the programme of international trips. The selection weekend for adults took place on 23-24 April 2022 with 24 volunteers attending from around the Region, and the selection weekend for participants was held on 25-26 June 2022. Both weekends were successful and places were offered to Leaders and participants for the international trips to Austria and Morocco in 2023.

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International Community Experience (ICE)

ICE is a Guiding programme that combines community action and international experiences to provide a challenging and purposeful opportunity for Guides aged 11-13. Community action is a key element of all ICE projects. ICE also provides an opportunity to raise awareness about the international opportunities open to Rangers and Leaders and which will be open to the girls as they move onto Rangers when they reach 14.

Two ICE weekends are held around the Region in September/October each year and from the two weekends Guides are selected for the final part of the ICE programme – the international experience, which is a 5-day international trip. From the 48 Guides that attended the two weekends in September and October 2022, 23 were selected for the trip to Lorne, Northern Ireland in April 2023.

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VOLUNTEERING experience which is fun and enjoyable

We will:

Adult Opportunities

Once the Leader has completed her Leadership Qualification, further opportunities for training and development are available. Examples include becoming a Mentor to new volunteers joining Girlguiding, walking or water qualifications and a ‘Going Away With’ qualification which allows Leaders to take girls away on residential events.

One volunteer from the Region was successful in gaining a place at the 2022 WAGGGS (World Association of Girl Guides and Girl Scouts) and WOSM (World Association of the Scout Movement) Academy event which was held in Vilnius, Lithuania. Guide and Scout members from both organisations share with other participants from all over Europe their vision on key topics such as: external relations in Europe, communication, implementing STEM into youth programmes, non-formal education and training, and membership growth, enabling members to find innovative tailored solutions to the diverse needs Scouting and Guiding Organisations are facing in Europe.

The role of commissioners is key to supporting and encouraging our volunteers to be inspirational Leaders. The aim of the commissioner conferences was to empower and inspire commissioners to work with other adult members to ensure the sustainability of guiding for the future, creating a community in which all girls and volunteers receive a warm welcome and feel a sense of belonging.

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A guest speaker attended both conferences and spoke on the Art of Brilliance, which was well received and inspiring.

One commissioners’ conference was held virtually in September 2022 with 50 Commissioners attending and the second commissioners’ conference was held face-to-face in October 2022 with 100 Commissioners. Commissioners had the opportunity to develop their skills and confidence to manage the challenges encountered in their role, update their knowledge and understanding of the latest Girlguiding initiatives, and network with other commissioners to share ideas and offer support.

The Inspire network was set up for 18-30 year olds to connect and meet other Guiding members of the same age from across the Region. In 2022 the network has continued to grow, and the year started off with an online festival ‘Inspire and Ignite’ held in January with more than 80 members attending. Inspire members joined in with online activities and some came together for local campfires and singing.

Training

The Region has a team of 71 Girlguiding qualified Trainers and around 11 volunteers who are working on their Girlguiding Trainer Qualification. The Trainers are all volunteers from within Girlguiding South West England and play a key role in supporting and equipping our Leaders to deliver good guiding.

Leadership Qualification training sessions are held virtually in the evenings and in 2022, 356 volunteers were trained on a number of topics including, Basics of Guiding, the Rainbow Programme, the Brownie Programme, the Guide Programme, the Ranger Programme, and Budgeting and Unit Accounts.

Girlguiding South West England has continued to deliver safeguarding training comprising of 4 different levels of training to ensure that all volunteers are holding the appropriate level for the role they hold in Guiding. Level 1 and 2 are completed as E-learning, Level 3 and Level 4 are completed by attending a three hour online training or a face-to-face training. During 2022, 1,015 volunteers were trained for Level 3 and 75 Commissioners trained for Level 4. A training plan is in place for 2023 to ensure continued compliance going forward.

Following on from the safeguarding training, additional online training sessions are available which go into more detail on a specific topic. These sessions are on Adjustment Plans, Honest Conversations, and Handling Challenging Behaviour.

In 2022 a new support group was set up for Commissioners to help identify ways to provide support in their role. Virtual training sessions have been put together which include, New Commissioners Training, Managing Unit Accounts, Go and the Girlguiding website, and Trustee Training.

The Region offers a programme of walking training weekends each year, which can be for leisure walking or can lead to qualifications and enable volunteer Leaders to take groups of girls and adults on walks with varying levels of difficulty and terrain. In 2022 the Region ran a Level 1 Walking Course at Foxlease, the Girlguiding Activity Centre in the New Forest, and a Level 2 Walking Assessment and Leisure weekend in September at the Dartmoor Activity Centre. In November there was an opportunity for volunteers to get a taste of Level 3 walking in the Welsh Mountains staying at the Guide Hall in Ystradgynlais.

Resources and Badges

The Mary Rose resource pack was developed in conjunction with the Mary Rose Museum in Portsmouth to accompany girls and volunteers on their Experience Day at the Mary Rose. The Challenge pack contains numerous activities to complete, with information on the Tudors, how the Mary Rose sank and then many years later, how she was raised from the ocean and the artefacts found on board. The Challenge can be used with all ages, Rainbows, Brownies, Guides and Rangers, both in their units and at the Museum. A Mary Rose badge was also designed for the occasion.

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In the autumn the new resource S.H.A.R.E. was launched to help volunteers to Shout out about the amazing things they do in their units, share Happy news stories, Advertise their units, Reach out to the local community, and Encourage new members to join. The resource pack contains ideas and suggestions to promote Girlguiding locally.

Following the success of the 2020 and 2021 Christmas badges a Christmas badge was designed for 2022 with over 9,500 sold in the 3 months before Christmas.

In 2022 the My Next Step transition resource was relaunched which helps volunteers to plan and run a transition event to encourage girls to move up through the different sections.

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We will be a welcoming, INCLUSIVE organisation where we
proudly celebrate the achievements of our members and make a
bigger IMPACT and influence on our local communities
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We will:

Membership Growth and Retention

Our membership at the end of 2022 was 55,704 made up of Young Members, Adult Members and Recognised Volunteers. The total amount of those that pay the subscription is 54,777. Both figures have increased from the end of 2021 with 54,463 total members at the end of December 2021 and 53,228 that paid the subscription. The girls and young women meet in groups – called units. At the end of 2022 there were 3,230 units; a loss of 123 units since 2021. At 31 December 2022 there were 16,010

Young Member registrations and of these 9,490 were eligible to join. These figures are for those who are enquiring to become Young Members for the first time and do not include those who are transferring Units or moving sections.

The Region office continued to make the initial contact with adults wishing to volunteer in just over three quarters of the counties in the Region. The aim of the call was to find out where the adult wanted to volunteer, their availability and the type of role they were interested in volunteering for. The information received was passed to local volunteer commissioners to follow up with information on opportunities available for each individual adult volunteer. The office handles enquiries from parents of girls who were waiting to join Girlguiding.

The Region held a virtual Growing Guiding conference in November 2022 which was attended by members from each County and Island. The Chief Commissioner and the Lead Volunteer for Membership Growth and Retention gave delegates an overview of the Region’s position and ideas being developed to assist the Region with membership growth and retention. Delegates attended sessions online which focused on:

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Being a virtual conference, it allowed it to be open to everyone that wanted to come along.

In 2022 the Region Membership Growth and Retention team expanded to incorporate a Lead Volunteer to support new units and a Lead Volunteer to help with training.

An Inclusion team was formed in 2022 to support all areas around inclusion and diversity. An Inclusion challenge is being developed for launch in early 2023.

Fundraising and Grants

A Fundraising and Grants Lead Volunteer was appointed in May 2022 and they have been applying for grants from various organisations within the Region.

New for 2022 was a Cost of Living Grant, which has been funded by a grant from Girlguiding and is available to subsidise adult volunteers and young members guiding costs, and in particular, to help towards subscriptions for 2023.

A Volunteer Warm Welcome grant was started to help units welcome new Leaders-in-Training and Unit Helpers by assisting with the cost of starting their volunteer journey with Girlguiding. The grant can be used for either the cost of the volunteer’s subscription, training, or for uniform/members wear or a combination of the various costs.

The Starting a New Unit Grant was launched in September 2021 and has continued to help provide support for essential items to help get more girls into Guiding. During 2022, 21 new units have been helped as they began their journey by providing a number of items including programme and support resources, first aid kits, Guiding uniform for Leaders, Unit Helpers and Young Leaders, and training costs for Leaders to attend relevant first aid and programme trainings.

Thanks and Recognition

Saying ‘Thank You’ to all Girlguiding volunteers is important.

A new Thank you badge collection was designed which allows the same person to be thanked more than once and for them to build up a set of badges. The collection has one round ‘Thank You’ badge and 5 separate segments which can be added around the outside of the main badge to create a set of Thank you badges.

A Celebration Event was held in October at Foxlease Activity Centre in the New Forest to showcase the achievements of the Queen’s Guides, Duke of Edinburgh Gold Awards and Peer Educators. There was an inspiring guest speaker who spoke of her mountain running challenges and volunteers enjoyed a BBQ and campfire.

In May, a thank you event was held at the Deer Park activity centre in Gloucestershire for all volunteers in the county. The evening started with a hog roast and finished with singing around a campfire.

Girlguiding and Girlguiding South West England offer a range of awards that adult volunteers can be nominated for to recognise what they do for Girlguiding.

The Region awards include the Silver Oak Leaf, which can be gained by any adult who has given freely of their time to promote and advance Guiding within the Region, the Compass Award, which is given to recognise the dedication of our members at local level and give freely of their time to provide good

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quality guiding to the girls in their unit, the local area and to the benefit of the local community and the Young Adult Leaders Award, which is given to recognise the achievement of Leaders aged 18 to 30 years and who have done something special or something remarkable. In addition, the Region has a Thanks Badge and a Chief Commissioner’s Certificate, both of which are awarded at the discretion of the Chief Commissioner.

Girlguiding’s national service awards are available for members who have completed 5, 10 and up to 60 years’ service. The Region recognises volunteers who have recently joined Girlguiding as a member and who have completed either 1 year or 3 years’ service. At the membership growth and retention conference in November 2022 a new Region 15 year badge was launched which will be given out from January 2023 to members who have completed 15 years’ service.

During 2022 the following awards were made:

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We will be an organisation that is SUSTAINABLE, future proofed
and able to achieve the delivery of our strategic aims
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We will:

Finance

Most of the Region’s annual income comes from membership subscriptions which are received in April.

Sales of resources, badges and small gift items via the online shop continue to supplement the Region’s income. New for 2022 were the SHARE resource and badge, the 2022 Christmas badge, the Mary Rose resource and badge, and the Thank You badge with 5 separate segments. A small stream of income continues to be generated from easyfundraising referral fees and from letting surplus office space in the Region Headquarters building.

Regular meetings are held with NatWest Bank, the Region’s bankers, to review our financial position. Regular meetings are also held with the Region’s Investment Managers, Evelyn Partners Investment Services Ltd, to review the performance of the Region’s investment portfolios. The Region’s investments are held in two portfolios, the main portfolio has a medium to long term growth strategy with a moderate risk profile, the second portfolio was set up for growth and income with a low risk profile.

The 2023 annual budget for the Region was drawn up and approved by the Trustee Board in July 2022. The 2022 budget was reviewed throughout the year and updated where necessary. Management accounts, which incorporated the budget figures and identified variances, were reviewed throughout 2022 together with cash flow forecasts.

In October 2022 the Region received a grant from the Uniform Youth Fund for a 6 month project to create 60 places for Guides and Rangers by opening new units and recruiting 15 new volunteers. All units are in the IMD 1-5 area.

Structures and Decision Making

The Nominations Committee oversaw the appointment of 4 new County/Island Commissioner Trustees with all 4 of them taking up their roles in April 2022. In November 2022 the Nominations Committee reviewed applications received for an 18-30 year old member Trustee and following interviews, appointed one new 18-30 Trustee to start in April 2023.

Processes, Systems and Staff

The Compliance Committee holds a register of all property owned by the Counties and Islands with details of the ownership arrangements including the expiry dates of any leases, whether the property is separately registered as a charity, whether property is held by the Guide Association or Scout Association Trust Corporations, the use of the building and insurance arrangements.

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A Property Audit was carried out in 2022 which covered all the properties within the Region.

The Compliance Committee continued to analyse and review the quarterly reports on complaints and concerns that originate at a local Guiding level. Common themes were identified which was used to determine the training required to support the volunteer Leaders.

The Region team of Safeguarding Lead Volunteers provided support and advice to members throughout the Region on safeguarding matters. The team also worked with Girlguiding on a number of disclosures during 2022. Volunteer coordinators have been appointed in Counties and Islands to work with the Region team on safeguarding. During 2022 a total of 129 safeguarding disclosures/concerns were registered with Girlguiding from the Region.

The Region has continued to provide support on GDPR to the County/Island Commissioners. Girlguiding policy and procedures were updated during 2022 and the information disseminated to the Counties and Islands.

There were a number of staff changes in 2022. The Communications Officer returned to a part time role from September 2022 and a Marketing and Communications Officer was recruited on a part time basis to look after the website and newsletter. From September 2022 a Communications and Engagement Manager joined the Marketing and Communications team on a full time basis to develop external engagement across the Region. A Volunteer Recruitment Officer started in December 2022 to work closely with Counties to increase the number of volunteers in their area.

The amazing work carried out by the volunteers in Girlguiding South West England is achieved in partnership with our dedicated staff team.

Support

Girlguiding South West England’s Headquarters building is a Grade II Listed building in Salisbury. The building houses the administrative centre for the Region and provides space for members to hold meetings and training sessions.

Girlguiding South West England has an ongoing programme of maintenance for the building and this has proceeded to plan.

The Region office upgraded its IT system from July to November 2022 which included new laptops giving staff the opportunity to work from home and an upgrade to Microsoft Windows 365. New WiFi was installed throughout the building giving better access in every office and committee room.

The Region office has fitted CCTV at both the back and front of the building to provide increased security.

In September a new HR support package was put in place which included an online facility for staff to request leave, update emergency contacts and log any training that has been completed.

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PLANS FOR THE FUTURE

Plans include:

EXCEPTIONAL EXPERIENCES FOR GIRLS

REWARDING VOLUNTEER EXPERIENCE

INCLUSIVE AND IMPACTFUL

SUPPORT

OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT

The Trustee Board confirms that it has taken due regard of the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

ENVIRONMENTAL STATEMENT

Girlguiding South West England seeks to create a culture which environmental considerations are integrated into all policy decisions and business activities across the organisation.

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RISK STATEMENT

The major risks facing Girlguiding South West England are continually reviewed and carefully scrutinised by the Trustee Board and Compliance Committee and measures taken to mitigate against major strategic business and operational risks which the charity faces.

A detailed business recovery plan is in place and will be implemented in the event of an incident to ensure that Girlguiding South West England can continue its business operations as quickly as possible.

RESERVES

The Trustee Board has reviewed the reserves of Girlguiding South West England. The review covered the sources of income and whether that income was sustainable in the future, the fixed and variable expenditure of the Region and the need to contain expenditure levels within the sources of income.

The review concluded that to allow Girlguiding South West England to continue to operate efficiently and to provide sufficient reserves for that continuance then the following reserves will be required:

  1. Designated fund of £340,710 consists of £65,000 to cover costs of forthcoming events, £150,000 for maintenance at St Ann’s Manor, £23,343 to provide for training and events, £76,223 for grant funding for trips and future trip fund £26,144.

  2. General liquid reserves sufficient to cover one year’s operating expenditure. This includes staff costs, office costs and utilities. The total of these costs currently stands at around £467,226.

Girlguiding South West England has achieved its initial target which will be kept under review. The free reserves of the Association at 31 December 2022 were £nil (2021: £nil).

INVESTMENT POWERS

The investment powers of Girlguiding South West England are as set out in the Royal Charter and Byelaws of The Guide Association.

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STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees of the charity (for the purposes of charity law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of Girlguiding South West England and of its financial activities for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of Girlguiding South West England and to enable it to ensure that the financial statements comply with the constitution. They are also responsible for safeguarding the assets of Girlguiding South West England and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

FINANCIAL STATEMENTS FOR 2022

The annual financial statements for 2022 are annexed to this report and include a report by Girlguiding South West England’s auditors, Fawcetts LLP, Chartered Accountants and Statutory Auditors.

TRUSTEE REPORT

The Trustee Report was approved by the Trustee Board at its meeting on 21 April 2023 and the Chief Commissioner was authorised to sign the report on behalf of the Trustee Board.

...................................................................

Laura Cottey Chair of the Trustee Board and Chief Commissioner

21

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Charity registration number: England and Wales 305951

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE GUIDE ASSOCIATION – SOUTH WEST ENGLAND

Opinion

We have audited the financial statements of the Guide Association - South West England for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other

22

information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the trustees’ responsibilities statement, the trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non- compliance with laws and regulations we consider the following:

23

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following area:revenue and resource recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We have also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Charities Act and related legislation.

Audit response to risks identified

As a result of performing the above, we identified revenue and resource recognition a key audit matter related to the potential risk of fraud. Our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing noncompliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities

24

(Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Date:……………………………………………

Fawcetts LLP, Chartered Accountants & Statutory Auditors Windover House, St Ann Street, Salisbury, SP1 2DR Fawcetts LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006.

25

Income and expenditure
Unrestricted
Note
£
INCOME AND ENDOWMENTS FROM:
2
17,902
3
673,304
4
50,673
8,950
750,829
5
45,606
6
642,960
688,566
11
(102,675)
(40,412)
16
(14,408)
(54,820)
1,699,401
1,644,581
Transfers between funds
NET MOVEMENT IN FUNDS
Total funds brought forward
Total expenditure
Total income
RECONCILIATION OF FUNDS:
Other trading activities
EXPENDITURE ON:
Raising funds
TOTAL FUNDS CARRIED FORWARD
NET INCOME/(EXPENDITURE)
Charitable activities
Net gains/(losses) on investments
Donations and legacies
Investment income
Charitable activities		 Restricted
£
53,886
5,500
-
-
59,386
-
33,722
33,722
-
25,664
14,358
40,022
50,989
91,011		 Designated
£
1,001
-
-
-
1,001
-
719
719
-
282
50
332
340,378
340,710		 2022
Total
£
72,789
678,804
50,673
8,950		 2021
Total
£
54,812
531,230
63,946
5,511
811,216 655,499
45,606
677,401		 42,880
526,896
723,007 569,776
(102,675) 131,415
(14,466)

-		 217,138
-
(14,466)
2,090,768
 217,138
1,873,630
2,076,302 2,090,768

CONTINUING OPERATIONS

None of the Regional Association’s activities were acquired or discontinued during the current and previous years. All gains and losses recognised in the year are included in the Statement of Financial Activities.

The notes form part of these financial statements

26

Note
Fixed assets
Tangible fixed assets
10
Investments
11
Current assets
Stock
12
Debtors
13
Cash at bank and in hand
Total current assets
Creditors
14
Net current assets
NET ASSETS
Funds
Restricted funds
16
Unrestricted funds:
Designated funds
17
Other charitable funds
TOTAL CHARITY FUNDS
Amounts falling due within one year		 2022
£
286,807
1,177,360
44,582
147,168
552,064
743,814
(131,679)		 2022
£
1,464,167
612,135
2,076,302
91,011
340,710
1,644,581
2,076,302		 2021
£
286,667
1,487,230
48,859
48,814
259,297
356,970
(40,099)		 2021
£
1,773,897
316,871
2,090,768
50,989
340,378
1,699,401
2,090,768

The financial statements were approved and authorised for issue by the Board of Trustees on …........................................... and were signed on its behalf by:21 April 2023

L Cottey

Chair of the Trustee Board and Chief Commissioner

The notes form part of these financial statements

27

Notes
CASH FLOWS FROM OPERATING ACTIVITIES:
Net cash provided by/(used in) operating activities
a
Cash flows from investing activities:
Net cash provided by/(used in) investing activities
CHANGE IN CASH AND CASH EQUIVALENTS FOR THE YEAR
Cash and cash equivalents brought forward
b
CASH AND CASH EQUIVALENTS CARRIED FORWARD
AT 31 DECEMBER
Purchase of tangible fixed assets
Purchase of investments
Sale proceeds of investments		 2022
£
103,173
(25,333)
277,975
(17,601)
235,041
338,214
296,564
634,778		 2021
£
70,205
(339,993)
9,864
(4,335)
(334,464)
(264,259)
560,823
296,564
a) Reconciliation of net income/(expenditure) to net cash flow from operating activities
2022 2021
£ £
Net income/(expenditure) for the year as per the Statement of
Financial Activities (14,466) 217,138
Adjusted for:
Depreciation 17,461 17,387
Unrealised (gains)/losses on investments 99,219 (130,567)
Realised (gains)/losses on disposal of investments 3,456 (848)
(Increase)/decrease in stock 4,277 6,361
(Increase)/decrease in debtors (98,354) 136,743
Increase/(decrease) in creditors 91,580 (176,009)
Net cash (used in)/provided by operating activities 103,173 70,205
b) Analysis of cash and cash equivalents
2021 2021
£ £
Cash at bank and in hand 552,064 259,297
Cash held as part of investment portfolio 82,714 37,267
634,778 296,564

28

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

General information and basis for preparation

The charity constitutes a Public Benefit Entity as defined by FRS 102. 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 United Kingdom and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP 2015 (FRS 102)), the Charities Act 2011.

The financial statements are prepared on a going concern basis under the historical cost convention,

Going concern

The trustees have considered the financial position of the Charity and the expected future member numbers, together with the consequences of the Coronavirus (COVID-19) pandemic and confirm that the Charity remains a going concern. The financial statements, therefore, continue to be prepared on a going concern basis under the historic convention, modified by the revaluation of certain fixed assets.

Income

Income is recognised on an accruals basis. Income received for specific purposes is treated as restricted.

Expenditure

All expenditure is included on an accruals basis and is recognised when there is a legal or constructive

Grants

Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are received. Grants payable are charged in the year in which the offer is conveyed to the recipient.

Tangible fixed assets

Expenditure on fixed assets is capitalised except for expenditure incurred on the replacement of assets of

Land - not depreciated Freehold property - 2% straight line Furniture and equipment - 25% on reducing balance/25% straight line.

All fixed assets acquired whether purchased or donated are capitalised. Assets donated in the past have not necessarily been capitalised.

29

1. Accounting policies (continued)

Stock

Stock is valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Operating leases

Rentals paid under operating leases are charged on a time basis over the lease term.

Pensions

Girlguiding South West England contributes to a defined contribution pension scheme managed by The Guide Association operating as Girlguiding. The charity also operates a stakeholder pension scheme for other staff. Contributions payable for the year are charged as part of resources expended.

Donations and fund

Donations received for the general purpose of the Charity are included as unrestricted funds. Donations for activities restricted by the wishes of the donor are taken to ‘restricted funds’ where these wishes are legally binding on the Trustees. The Trustees may set aside funds as being designated for particular purposes. These funds are shown as designated funds within the reserves.

Debtors

Debtors are measured at their recoverable amount.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The Charity is a registered charity and, as such, is not liable to corporation tax.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

30

2. Donations and legacies

Donations and legacies
Unrestricted
£
Grants
-
Donations
17,902
17,902		 Restricted
£
45,278
8,608
53,886		 Designated
£
1,001
-
1,001		 Total
2022
£
46,279

26,510
72,789		 Total
2021
£
35,194
19,618
54,812
3. Charitable Activities
Unrestricted
£
Subscriptions
531,290
Training
1,905
International trips
7,820
Events
132,289
673,304
4. Other Trading Activities
Unrestricted
£
Lettings and rental inc
16,957
General trading sales
33,716
50,673		 Restricted
£
-
-
-
5,500
5,500
Restricted
£
-
-
-		 Designated
£
-
-
-
-
-
Designated
£
-
-
-		 Total
2022
£
531,290
1,905
7,820
137,789
678,804
Total
2022
£
16,957
33,716
50,673		 Total
2021
£
463,270

1,850
49,468

16,642
531,230
Total
2021
£
15,677
48,269
63,946

31

5. Raising Funds
Trading expenses
General merchandising costs
Badge and resource costs
Investment management charges
6. Expenditure on Charitable Activities
Direct Costs
Events
Support Costs
Audit and accountancy fees
Depreciation
Bank charges
Insurance
Administration costs
Website expenses
Non staff travel and subsistence costs
Legal and professional fees
Training
International trips
Grants payable
Staff costs (note 9)
Staff travel, training and recruitment
Premises costs
Membership service costs		 Unrestricted
Restricted
Funds
Funds
£
£
17,168
-
13,657
-
14,781
0
-
45,606
-
Unrestricted
Restricted
Funds
Funds
£
£
-
30,476
13,326
-
7,129
-
6,863
-
149,162
2,500
176,480
32,976
277,454
-
2,558
-
20,410
-
11,634
-
77,405
-
5,135
-
31,176
-
14,874
-
7,698
-
16,715
746
1,421
-
466,480
746
642,960
33,722		 Designated
Funds
£
-
-
-
-
Designated
Funds
£
719
-
-
-
-
719
-
-
-
-
-
-
-
-
-
-
-
-
719		 Total
2022
£
17,168
13,657
14,781
45,606
Total
2022
£
31,195
13,326
7,129
6,863
151,662
210,175
277,454
2,558
20,410
11,634
77,405
5,135
31,176
14,874
7,698
17,461
1,421
467,226
677,401		 Total
2021
£
14,095
14,025
14,760
45,606 42,880
Unrestricted
Funds
£
-
13,326
7,129
6,863
149,162		 Total
2021
£
5,850
18,628
3,153
75,770
32,476
176,480 135,877
277,454
2,558
20,410
11,634
77,405
5,135
31,176
14,874
7,698
16,715
1,421		 243,453
7,158
14,685
9,538
63,548
3,070
13,913
9,902
7,188
17,387
1,177
466,480 391,019
642,960 526,896

32

Expenditure Total Total
2022 2021
Expenditure includes: £ £
Depreciation - owned assets 17,461 17,387
Auditors' remuneration - for audit 7,698 7,188
- for other services - -
Operating lease rentals 16,556 15,568

7. Expenditure

8. Trustees

None of the trustees, nor persons connected with them received any remuneration or other material benefits from the charity or any connected organisation. During the year, 2 trustees received travelling and out-of-pocket expenses of £1,627 (2021: 4 - £2,295).

9. Staff Numbers and Remuneration
Staff Numbers and Remuneration 2022 2021
£ £
Wages and salaries 235,953 213,695
Social security costs 22,203 10,797
Employer's pension contributions 19,298 18,961
277,454 243,453
The average number of people employed, including part-time staff: 2022 2021
11 10

The key personnel of the charity comprise the Executive Manager and the Finance Manager, for whom total earnings were £83,130 (2021: £81,103).

33

10. Tangible fixed assets

Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Depreciation
At 1 January 2022
Charge for the year
Eliminated on disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021
11.
Investments
Movement in market value:
Market value at 1 January
Acquisitions at cost
Disposal proceeds
Realised gains/(losses) on disposals
Unrealised gains/(losses) on revaluation
Market value at 31 December
Cash held as part of portfolio
Total market value of investments
Historical cost
Investment bonds and other investments
UK cash held as part of portfolio
Analysis of investments:
UK equities
Overseas equities		 Freehold
Property
£
401,584
-
-
401,584
137,467
6,032
-
143,499
258,085
264,117		 Furniture and
Equipment
£
154,283
17,601
-
171,884
131,733
11,429
-
143,162
28,722
22,550
2022
£
1,449,963
25,333
(277,975)
(3,456)
(99,219)
1,094,646
82,714
1,177,360
833,111
£
562,253
59,740
472,653
82,714
1,177,360		 Total
£
555,867
17,601
-
573,468
269,200
17,461
-
286,661
286,807
286,667
2021
£
988,419
339,993
(9,864)
848
130,567
1,449,963
37,267
1,487,230
850,342
£
705,020
63,057
681,886
37,267
1,487,230

34

12.
Stocks
Stock for resale
13.
Debtors
Other debtors
Prepayments
14.
Creditors: amounts due within one year
Trade creditors
Taxation and Social Security
Other creditors
Accrued expenses		 2022
£
44,582
2022
£
92,922
54,246
147,168
2022
£
6,988
5,000
107,919
11,772
131,679		 2021
£
48,859
2021
£
8,053
40,761
48,814
2021
£
7,087
-
25,104
7,908
40,099

15. Operating lease commitment

The total future minimum payments due under non-cancellable operating leases are as follows:

Between 2 and 5 years
Over 5 years
Equipment:
Less than 1 year		 2022
£
16,556
19,562
-
36,118		 2021
£
15,568
33,895
-
49,463

35

16. Statement of funds - Restricted funds

External grant for trips
Girlguiding Membership
Growth & Retention grant
UYF Funding
New Units grants
Sylvia Foster Legacy
STEM grants
Girlguiding Peer Education
grant
Chiefs Charity Challenge
Lady Benson Fund
Generation Green outdoor
training
Cost of Living Grants
St Ann’s Manor
Buchanan Opportunities Fund		 Balance at
1 January 2022
£
405
13,816
1,737
-
17,243
12,786
-
3,976
326
700
-
-
-
50,989		 Incoming
resources
£
278
-
-
500
-
-
-
-
5,500
-
40,000
8,108
5,000
59,386		 Outgoing
resources
£
-
(430)
-
(5,123)
-
(602)
-
(5,826)
-
-
(17,241)
(4,500)
(33,722)		 Transfers
to/(from)
£
-
-
-
4,623
-
-
602
-
-
-
-
9,133
-
14,358		 Balance at 31
December 2022
£
683
13,386
1,737
-
17,243
12,786
-
3,976
-
700
40,000
-
500
91,011

Purpose of restricted funds:

Buchanan Opportunities Fund - The fund is to be used at the sole discretion of the Chief Commissioner of South West England for the benefit of particular projects.

St Ann’s Manor refurbishment - The fund represents sponsorship monies received for the refurbishment of the top floor of St Ann’s Manor.

Girlguiding Peer Education grant - Grant to fund peer education training in the year.

New Units Grants - Grant received to assist in the setting up of new units.

Sylvia Foster Legacy - Fund to be used for young members who need financial support to go on region international trips.

STEM Grants - Grant received from the Royal Academy of Engineering to assist with the costs of running STEM activity days in support of a planned Region resource/activity pack.

Girlguiding Membership Growth and Retention Grant (formerly Growing Guiding) - Grant from Girlguiding to enable the Countries/Regions to help fund membership retention and membership growth initiatives.

External Grants for Trips - Grants received from The Leslie Sell Charitable Trust and the Aviva Community Fund to go towards International Trips.

Lady Benson Fund - The purpose of this fund is to provide grants to members who are struggling to raise funds to allow them to take part in a special Girlguiding event, trip or activity.

Chiefs Charity Challenge - The fund represents monies received for the Region's 50th Anniversary celebrations.

Cost of Living - The purpose of this grant is to ensure adult volunteers and young members most affects by the cost-of-living rises can continue to participate in Girlguiding.

UYF (Uniformed Youth Funding) - The purpose of this grant is to open new Guide and Ranger Units creating 60 new girl places and to recruit 15 new volunteers.

Generation Green – The purpose of this fund is to support Volunteers, upskilling them and building their confidence in running outdoor activities for the girls.

36

17 STATEMENT OF FUNDS – Designated funds

Designated funds
Baden-Powell International Fund
Leadership & Training Fund
Maintenance
Training
Grant Reserve
Large scale events
Future trips fund
Voluteer welcome		 Balance at
1 January
2022
Incoming
resources
Resources
expended
Transfers &
investments
gains/(losses)
Balance at
31 December
2022
£
£
£
£
£
32,937
-
(400)
-
32,537
8,652 1,001
(269)
-
9,384
150,000
-
- 150,000
13,959
-
-
- 13,959
43,686
-
-
- 43,686
65,000
-
- 65,000
26,144
- -
-
26,144
-
-
(50)
50
-
340,378 1,001
(719)
50 340,710

Purpose of designated funds:

Baden-Powell International Fund - The purpose of this fund is for any form of international travel or visit.

Leadership and Training Fund - The purpose of the fund is to assist members of Volunteer Leaders and Commissioners to apply for a grant towards the cost of trainings and events.

Maintenance - The purpose of this fund is to allow for major maintenance work required on the building during 2018 onwards.

Training - The purpose of the fund is to cover the cost of essential training required in accordance with Girlguiding membership policy.

Grant Reserve - The purpose of the fund is to provide grants for future trips that, previously, would have been provided from outside the organisation.

Large scale events - The purpose of this fund is to contribute towards the infrastructure costs of providing large scale Region events.

Future trips - The purpose of this fund is the for the provision for losses from cancelled trips due to Covid-19.

Volunteer Welcome – The purpose of this fund is to support new volunteers joining units. Funds to be used towards the annual subscription fee, an item of uniform or supporting volunteer training.

37

18 COMPARATIVE STATEMENT OF FUNDS

Comparative statement of designated funds for the year ended 31 December 2021:

Balance at
1 January 2021		 Incoming
resources		 Resources
expended		 Transfers &
investments
gains/(losses)		 Balance at
31 December 2021
£ £ £ £ £
Restricted funds
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) 918.00 -
External grant for trips 3,460 616 (100) - 3,976
D of E Diamond Fund 859 - (859) -
Lady Benson Fund 700 - - - 700
Chiefs Charity Challenge 104 222 - - 326
34,930 18,470 (6,099) 3,688 50,989
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
342,548 33,867 (181) (35,856) 340,378
Unrestricted funds 1,496,152 603,162 (563,496) 163,583 1,699,401
1,873,630 655,499 (569,776) 131,415 2,090,768

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19 ANALYSIS OF NET ASSETS BETWEEN FUNDS

The net assets are held for the various funds as follows:

Restricted funds
Designated funds
Unrestricted funds		 Fixed assets
Investments
Net current
assets
Total
£
£
£
£
14,155
-
76,856 91,011
- - 340,710 340,710
272,652 1,177,360
194,569 1,644,581
286,807 1,177,360 612,135 2,076,302

Comparative analysis of net assets between funds for the year ended 31 December 2021:

Restricted funds
Designated funds
Unrestricted funds		 Fixed assets
Investments
Net current
assets
Total
£
£
£
£
13,636
-
50,989
64,625
- -
340,378
340,378
273,031
1,487,230
(74,496)
1,685,765
286,667
1,487,230
316,871
2,090,768

20 PENSION COMMITMENTS

Girlguiding South West England contributes to a defined contribution scheme managed by The Guide Association operating as Girlguiding in respect of certain employees. The charity also operates a stakeholder pension scheme for other staff. Contributions are charged as part of outgoing resources expended in the period in which they fall due and amounted to £19,298 in the year (2021: £18,961). There were no prepaid or outstanding contributions at the balance sheet date.

21 RELATED PARTY TRANSACTIONS

The Guide Association operating as Girlguiding with its headquarters at 17-19 Buckingham Palace Road, London SW1W 0PT.

The Guide Association is an umbrella organisation to the Region. Girlguiding South West England is one of the six Regions of England and with the three Countries of Scotland, Wales and Ulster (Northern Ireland) form Girlguiding. The Region is established under the powers and bylaws of the Royal Charter to administer Guiding in each area.

Counties, Divisions, Districts and Units

Girlguiding South West England Region is organised into 16 county and island areas, each further subdivided into divisions, districts and units. Each county/island, division, district and unit is responsible as a separate charity for their own finances.

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