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2022-12-31-accounts

Annual Report 2022 éb Girlguiding London and South East England

Report from the trustees

Statement of purpose

Governing document and constitution

The Guide Association London and South East England (“the region”) is governed by royal charter and the powers of the board of trustees are set out in the constitution as expressed under the byelaws of the royal charter.

Public benefit

The board of trustees confirms that they have taken due regard to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the organisation’s aims and objectives in planning future activities.

Governance

Board of trustees

The region is 1 of 9 separately constituted areas of The Guide Association and as such is an independent charity in its own right (charity registration number 308268).

The reports and results contained herein relate only to the operation of the region and no other entity. The region covers Kent, Sussex, Surrey and the whole of Greater London, except the London Borough of Havering. The board of trustees is the decision-making group for policy and strategic decisions. They are supported by 4 groups: the senior leadership team, risk group, finance group and the steering group. The region also included Chigwell Row campsite. However, on 21 January 2021 the trustees made a decision to close the campsite. This site had an associated 'Friends' group which also ceased to exist as a result of the campsite closing.

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Voting Members Appointed by Type
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Voting Members Appointed by Type
Chief commissioner Chief guide Ex officio
1 deputy commissioner Chief commissioner Ex officio
2 steering group representatives Steering group Ex officio
4 membership trustees Board of trustees Elected
2 external trustees Board of trustees Elected
Trustee treasurer Board of trustees Elected

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Board of trustees

Chief commissioner and chair
of the board of trustees		 Amanda Teasel Ex officio 9 August 2021 - 8
August 2026
Deputy chief commissioner and
board member		 Jooles Parkin Ex officio 7 January 2022 –
8 August 2026
Region manager Amrita Sheldon Non-voting From August 2017
Board member Julie Lowe Ex officio: steering
group		 1 November 2020
– 31 October 2022
Board member Hannah Roberts Ex officio: steering
group		 31 July 2021 – 30
July 2023
Board member Alan Lees Trustee Treasurer 1 January 2019 –
31 December 2023
Board member Matthew Thomas External 1 January 2019 –
31 December 2023
Board member Sarah Ings Membership
representative		 17 January 2022 –
16 January 2025
Board member Haf Rees Membership
representative		 1 April 2020 – 31
March 2023
Board member Catherine Breen Membership
representative		 19 March 2017 – 18
March 2022
Board member Chloe Healy Membership
representative		 19 March 2022 –
18 March 2025
Board member Kim Whitmore Membership
representative		 1 April 2020 – 26
November 2022
Board member Rebecca Whibley Membership
representative		 1 April 2020 – 31
March 2023

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Board appointments

The chief commissioner was appointed by the chief guide of Girlguiding in consultation with the membership of the region.

The deputy chief commissioner was appointed by the chief commissioner.

The trustee treasurer is a board appointment.

The steering group representatives were appointed by the chief commissioner in consultation with the membership of the county. They were selected as trustees by their fellow steering group members.

Ex officio members cannot exceed their 5-year term of appointment on the board. Elected members of the board serve a maximum of 3 years with an option to extend for a further 2 years.

Elected members of the board were selected based on their skills and experience. The deputy chief commissioner's term of office does not extend beyond the finishing date of the chief commissioner's end date.

Induction and training of trustees

All trustees are provided with an induction and are supported on an ongoing basis with the needs of the group and individuals being addressed.

Other governance groups

The board of trustees is supported by:

Each group was able to invite experts to join them to inform discussions. Visitors had no voting rights.

Board of trustees chair - chief commissioner

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Registered office

Girlguiding London and South East England 3 Jaggard Way Wandsworth Common London SW12 8SG

www.girlguidinglaser.org.uk

Professional advisers and consultants

The professional advisers and consultants during the year were as follows:

Banks

National Westminster Bank Wandsworth Branch, PO Box 8888, 98 Wandsworth High Street, SW18 4JZ

Virgin Money Savings

Jubilee House, Gosforth, Newcastle Upon Tyne, NE3 4PL

CCLA COIF Charity Funds

Senator House, 85 Queen Victoria Street, London, EC4V 4ET

Auditors

Brewers Chartered Accountants Bourne House, Queen Street, Gomshall, GU5 9LY

Legal consultants

For Girlguiding: Bates Wells Braithwaite 10 Queen Street Place, London, EC4R 1BE

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Activities & Adventure

Activities

Adventure

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Learning & Development

Duke of Edinburgh's Award (DofE)

Marketing & Communications (M&C)

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Region news

Closure of campsites

Investment policy

When setting the investment policy, the board of trustees considered the risk and rewards of returns and their duty to safeguard the charity assets. The cash assets were managed as follows:

The board of trustees have considered its approach to investments. They will do so on an annual basis to ensure that it fully reflects the needs and risk appetite of the charity.

Review of the financial position

Income & Expenditure

Income and expenditure for the year are detailed in the Statement of Financial Activities (SOFA). Total income for the year amounted to £623,277 (2021 £618,533) and total expenditure amounted to £643,201 (2021 £1,079,011). Income and expenditure varies from year to year mainly depending on the charitable activities and events held by the region. The net deficit for the year amounted to £19,924 (2021 net deficit of £460,478).

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The main sources of income for the charity were from:

The main expenditure on charitable activities comprised:

Balance sheet

The total net assets for the year decreased by £19,924 to £1,299,247 in 2022. Most of our assets are held in cash in interest bearing accounts. The closing cash balances were £1,267,274 (2021 £1,273,320)

Funds

The specific uses of the designated funds and restricted funds are given in Note 14 and Note 15.

Risk management

The board of trustees reviewed the risk policy during the year to ensure that it fully reflected the needs of the charity. The reserves allow for anticipated future investments and should be sufficient to cover any unexpected future losses. The main risk continues to be declining membership; the region is focusing on retaining and building its membership.

Reserve policy

Free reserves represent the working capital of the region and are available to support shortand medium-term objectives and to safeguard against unexpected decreases in income. The Charity Commission defines free reserves as ‘income which becomes available to the charity and is to be expended at the executive committee’s discretion in furtherance of any of the charity’s objectives, but is not yet spent, committed or designated’. The board of trustees adopts a risk-based approach to the reserves policy:

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The reserves held by Girlguiding LaSER should be 2022 £ 2021 £
Total running costs (adminstation, establishment,
finance & payroll) for the following financial year		 428,404 418,648
Reserves calculation breakdown 2022 £ 2021 £
6 months of running costs 214,202 209,324
25% of running costs fo unforeseen eventualities 107,101 104,662
Total reserves to be held 321,303 313,986
The reserves held by Girlguiding LaSER were 2022 £ 2021 £
Total general reserves at year end 1,210,823 1,224,711
Less fixed assets in general reserves (135,541) (167,750)
Total 1,075,282 1,056,961

It is acknowledged that there are healthy reserves held above those required by the reserves policy. These funds will help support the closure of the campsite (should there be any unexpected/additional costs) and provide contingency for future events and international trips.

Going concern

The trustees have considered going concern up to one year from the date of signing these accounts. Budgets, forecasts and cashflow forecasts have been prepared which reflect the actual subscription income receivable in 2023 and activities post-closure of the campsite. Following this review, the trustees believe there are sufficient cash resources and reserves for the foreseeable future.

Future plans

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Statement of board of trustee responsibilities

This report was approved for and on behalf of the trustees on 10 June 2023 and signed on its behalf by

Amanda Teasel Chair of the board of trustees

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Being part of Girlguiding
has helped me develop
confidence and leadership
skills - things I have used in
my every day life."
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Independent Auditor's Report

Auditor’s responsibilities for the audit of the financial statements

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION LONDON AND SOUTH EAST ENGLAND REGION

Opinion

We have audited the financial statements of The Guide Association London and South East England Region (the ‘charity’) for the year ended 31 December 2022 which comprise the statement of financial activity, the balance sheet, statement of cashflows 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.

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Other information

The other information comprises the information included in the 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 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:

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 11 the trustees are responsible for the preparation of the financial statements and for being satisfied that they 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.

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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 the Act and relevant regulations made or having effect thereunder.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations is as follows:

We identified those laws and regulations considered to have a material effect on the financial statements and operations of the charity, including the financial reporting framework, data protection legislation, health and safety and safeguarding regulations.

These matters were discussed amongst the engagement team at the planning stage and the team remained alert to non-compliance throughout the audit.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and the trustees as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of trustee meeting minutes; testing the appropriateness of journal entries; and the performance of analytical review to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity’s controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

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

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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 (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.

Brewers Chartered Accountants Statutory Auditor

17th August 2023

Bourne House Queen Street Gomshall Surrey GU5 9LY

"Our Brownie volunteers are fantastic! They provide a whole set of female role models separate to the school or family, and they show my daughter that she is cared for by other people."

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Statement of financial activities - Year ended 31 December 2022

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Balance sheet - Year ended 31 December 2022

The accounts were approved and authorised for issue by the trustee board and signed on its behalf by:

Amanda Teasel (Chair of the board of trustees) Alan Lees (Trustee treasurer)

10 June 2023 Charity number: 308268

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Statement of cash flows - Year ended 31 December 2022

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Notes to the financial statements

1 Accounting policies

a. Basis of accounting and scope of the accounts

The accounts comprise the activities of the region, which includes those of the site operated by the region at Chigwell Row.

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Girlguiding London and South East England constitutes a public benefit entity as defined by FRS 102 and presentational currency is £ sterling to the nearest pound. The trustees consider that there are no material uncertainties about Girlguiding London and South East England's ability to continue as a going concern.

The financial statements have been prepared to give a 'true and fair view' and have deviated from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

b. Fund accounting

The region's unrestricted funds consist of funds which may be used for any of its purposes at the discretion of the board of trustees. These funds have been separately shown as general funds and designated funds.

General funds - General funds are those available on a day to day basis to the board of trustees for any purpose.

Designated funds - Designated funds are those funds set aside by the board of trustees for specific purposes, together with the funds held by the site management committees and friends groups for use at the relevant site. Details of the purpose of each fund are set out in Note 14.

Restricted funds - Restricted funds consist of funds where the donor has placed some restriction on the use that can be made of the assets donated. Details of the purpose of each fund are set out in Note 15.

c. Income

There are two main income streams for the charity. Annual subscriptions received from the membership within the London and South East region, and trading income from the sale of badges via the online shop. All income is accounted for when due, except donations which are accounted for when received. All trading activities are carried out with members in pursuance of the region's charitable objectives. Grants are recognised when receivable except to the extent that performance conditions have not been met. 19

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d. Expenditure

The expenditure of the region is analysed around the activities of the charity. The programme and training activities are run for the benefit of the region as a whole; the expenditure on international activities reflects the cost of organising trips; marketing and publicity is mainly concerned with raising awareness throughout the region; growth and retention focuses on increasing our membership and ensuring current members want to remain part of the charity and the grants payable comprise payments made to other Girlguiding charities to assist with the capital expenditure.

The staff costs are allocated against each expenditure heading firstly on the basis that it is directly attributable to that activity and secondly, if not directly attributable, it is allocated on a percentage share of the total cost. Support costs are allocated on a percentage share of the total cost. All expenditure is charged on an accruals basis. Governance costs are those associated with the general management of the charity as the trustees ensure compliance with constitutional and statutory requirements. They include the cost of the audit and legal fees.

Redundancy - payments made in the year were made in accordance with statutory provisions.

e. Fixed assets

Depreciation is provided at rates calculated to write off the value of assets over their estimated useful lives. The rates used are:

All fixed assets acquired, whether purchased or donated are capitalised. Major donations received for fixed assets are credited to capital grants and donations funds or other restricted funds as shown in Note 13. These funds are then used to write off the asset over its estimated useful life.

f. Stock

Stock is valued at the lower of cost and net realisable value.

g. Debtors

Debtors are stated at their recoverable amount - that is, the amount that it is anticipated will be received, or the amount that has been paid in advance for goods and services

h. Cash at bank

Cash and cash equivalents comprise deposits which have 3 months or less maturity.

i. Creditors

Creditors are recognised when the charity has a present legal or constructive obligation arising 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 with sufficient reliability. Creditors are stated at their settlement amount - that is, the amount that it is anticipated will be paid to settle the charity's liabilities.

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j. Financial instruments

The charity's financial Assets and Liabilities qualify as basic financial instruments and as such are initially recorded at cash, transaction or settlement value. Subsequently, current assets and liabilities are measured at cash or settlement value.

k. Pensions

The region contributes to a money purchase pension scheme on behalf of its employees. The scheme is operated by The Pensions Trust for Charities and Voluntary Organisations. Contributions to the scheme are a set percentage of individual salaries and are charged to the general fund as incurred.

l. Operating leases

Rentals paid under operating leases are charged on a straight line basis over the term of the lease.

m. Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that the actual outcomes could differ from those estimates. The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements:

n. Going Concern

The trustees have considered going concern up to one year from the date of signing these accounts. Budgets and forecasts have been prepared. The trustees as a result believe that Girlguiding London and South East England is a going concern as the level of unrestricted reserves are sufficient to cover losses which are incurred for the foreseeable future.

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"My wonderful assistant leaders
back up every crazy idea I come
up with and support me every step
of the way. They are a great team
and I wouldn’t be without them."
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"The leaders enable us
to go on camp and
learn new skills and
gain confidence."
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  1. Donations and legacies 2022 Continu8d Activitl8S Unresrricted Funds Discontinu8d Activit18S Unrestricted Funds TotcJl Unrestricted Funds General D8signated Restricted Funds Funds Funds General D8signated R8stricted Ftjnds Funds Funds General Designated Restricted Fun¢s FurKIs Funds Total Funds Total Furds Total Funds Subscriptiws Donations Gronts 506,670 7,247 506,670 29,853 37,328 573,851 506,670 7.247 506,670 29,853 37,328 573,851 22,606 21606 37,328 37,328 37,328 37.328 513,917 21606 513.917 21606 2021 continuad Activities Unrestricted Funds Discontinuèd Aetivitias Unrestricted Funds Ttsttsl Unrestricted FurKas Gen8ral D8signated Restricted Fund5 Funds Fund5 Total Funds Gen8ral D8signated R8Stricted Fund5 Fund5 Funds Total Funds G8neral Designated Restricted Total Funds Funds FurKIs Fund5 Subscriptions Donotions Grants 451,440 1211 4SI,440 8.435 1,444 461,319 4SIA40 Z211 451,440 8,785 1,444 461,669 6.224 350 350 6,224 350 1,444 1.794 1,444 1.444 453,661 6,224 350 350 453,651 22

  2. Income from charitable activities 2022 Continued Activities Unrastricted Funds Discontinued Activities Unrestricted Funds Total Unrestricted Funds General Designoied RestrScted Funds Funds Funds Total Funds General Designoted Restrtted Funds Funds Funds Totol Funds Generol Deslgnoted R&s¢rlcted Funds Funds Funds Total Funds Int8rnutional activities Programm8 & training activities Provlsion ot compsites ,J,I,r, 6,328 6,328 8,328 6,328 11.025 17.353 11.025 11.025 11.0?5 11.025 11,025 11.025 8.328 6.328 2021 Continued Activities Unrestrictecl Funds Oiscontinued Activities Unr8Strict8d Funds Total Unrestrict8d Funds General Designoied ResirScted Funds Funds Funds Total Funds General Designoted ReStr￿ted Funds Funds Funds Total Fund5 General DesSgnated Restrlcied Total Funds Funds Funds Funcls Internatlonol octivitSes Programm8 & training activit18S Provision ot campsites 34.920 22,518 34.920 21518 34,920 21518 34.920 22,S18 4,688 61126 4,688 4.688 4,688 4,688 4,688 4,688 57,438 57.438 57,438 23

  3. Income from trading activities 2022 Discontinu8d Actiwties Continu8d Activit18S Total Unrestricted Funds Unrestricted Funds Unrestricted Funds General Designated Restricted Funds Funds Funds Totol Funds General Designatèd Restricted Funds Funds Funds Total Funds General Designated Restricted Total Funds Funds Funds Funds Trading income Rental income Fundruising events 27,551 27,551 27.551 27,551 27.551 27,551 27,551 27.551 2021 Continued Activitl8S Unrestricted Funds Discontinu8d Actiwties Unrestricted Funds Total Unrestricted Funds Generol Funds Designoted Restricted Funds Funds Total Funds Generol Designoted Restricted Funds Funds Fynrjs Total Funds Generol Designated Restricted Totul Ftjnds Funds Funds Ftjnds Compsi1O shops & Other trading Incoma Rentol income Fundraising ev8nt5 816 6,369 816 6,369 816 6,369 816 6,369 7.185 7.185 7.185 7.185 24

  4. Costs of raising funds 2022 Continu8d Activities Unrestricted Funds Discontinued Activitles Unrestricted Funds Total Unrestricted Fund5 General Designated Restrictecl Funds Funds Total Funds Generol Desiqnated Restricted Funds Ftjnds Funds Total Funds General Designoted Restricted Totol Funds Funds Fun¢s Ftjnds Ftjnds Fundrtsising èvènts Merchondise 14.896 14.896 14,896 14,896 14,896 14.896 14,896 14,896 2021 Continugd Activities Unrestricted Funds Discontinued Actiwtie5 Unrestricted Funds Total unrestricted Funds General Funds Designated Restricted Funds Fund Total Funds Generul DesKJnated R8stri¢ted Funds Funds Funds Total Funds enerol Dgsignuted RestTl¢ted Totul Ftjnds Funds Funds Funds All Actwiti8 Fundruising events Campsite shops 6 m8rchandise 25

6. Expenditure on charitable activities

Grants are made to individual Girlguides and Girlguiding branches in the region. No grant awarded in the year was material.

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7. Staff costs

No member of staff earned in excess of £60,000.

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  1. Support costs 2022 Discontinued 2021 Discontinued Continued Continued Total Total Activities Activities Activities Activities Computer support Photocopier Postage and stationery Stall recruitment Insurance 8,729 1.038 8,729 1,038 10,339 976 3,551 100 3A18 6,257 2,033 6,044 4,113 10,339 976 3,551 100 3,418 6.257 2,033 6.044 4,113 3,373 5,199 3,052 3.983 3,373 5,199 3,052 3,983 Properly costs Telephone Repairs and maintenance Fwffll Life ossuronce steering group meetings Subscriptlons Troining Welfare and travel Payroll Sundry Depreciotion Loss on dlsposals Bonk chorges Governance costs 1.440 13.183 1.931 1,440 13,183 1,931 2,852 5,750 1,167 240 1,440 1,579 3,344 10,114 404 1,258 14,317 79.296 2,852 5.750 1,167 240 1,440 1.579 3,344 10.114 404 1.258 14,317 79.296 2200 1.838 10.832 2,200 1,838 10,832 1.693 25.482 85.085 1,693 25,482 85.085 Operating lease costs Z073 2,073 2,826 2,826 28

  2. Support costs continued 2022 Discontinued 2021 Discontinued Continued Continued Totol Totol Activities Activities Activities Activities Govgrnancg costs Audit fees 7,144 458 17,880 25.482 7,144 458 17,880 25.482 9.660 1,217 3,440 14.317 9,660 1,217 3,440 14.317 Accountoncy faes Professional fees staff costs of £319,885 (2021 £408,227) and support costs of £94,917 (2021 £79,296) have been shared across charitable octivities os follows 2022 Support cost allocation Staff cost allocation Charliablg actlvlty Marketing and publicity Growth and retention Progromme and training activities International activities Provision of campsites 67,150 15,293 96,780 1,755 138,907 319.885 4.193 19,549 1,306 69,869 94.917 29

  3. Fixed assets 2022 Freehold Long Long leasehold leasehold leasehold Short Fixtures, fittings & equipment Unrestricted Total Unrestricted Unrestricted Restricted Restricted Cost At l January 2022 Additions Disposals At 31 December 2022 296,972 179,011 202,317 89,770 348,833 1,116,903 7,853 7,853 (89,770) (237,805) (708,903) 118,881 415,853 (179,011) (202,317) 296,972 Depreciation At l January 2022 Charge for the year Disposals At 31 December 2022 178,183 5,939 179,011 F 202,317 89,770 299,872 949,153 13,994 19,933 (217,676) (688,774) 96,190 280,312 (179,011) (202,317) (89,770) 184,122 Book Value At 31 December 2022 At 31 December 2021 112,850 118,789 22,691 48,961 135,541 167,750 30

  4. stock 2022 2021 Continued Activities Discontinued Continued Activities Discontinued Activities Total Total Activities Goods and badges for resale valued at cost 11747 12.747 9.640 9.640

  5. Debtors 2022 2021 Continued Discontinued Continued Discontinued Total Total Activities Activities Activities Activilies Accounts receivable 13,280 7,937 464 405 4,000 17,280 7,937 464 1,503 27.184 3,636 7,368 18,011 820 3.636 12,840 18,043 3,414 37.933 Prepayments ol general expenses Prepayments of future activity expenses Other debtors 5,472 32 2.594 8.098 1,098 5.098 22.086 29.835 31

  6. Creditors 2022 2021 Continued Discontinued Continued Discontinued Total Total Activities Activities Activities Activities Creditors- amounts falling due in less thon one year Social security and other taxes other creditors Accruals for general expenses Accruols and deferred income for future activities 6,098 19,865 7,369 6,098 41,996 34,000 5,518 7,122 8,646 906 22,192 878 3,338 142,964 6,396 10,460 151,610 906 169,372 22,131 26,631 33,332 48,762 82,094 147,180 32

  7. Analysis of net assets 2022 ontinued Actiwties Provision Distontinued Activities Prowsion Total Provision other net oth&r net other net Cash & for Cosh & for Cosh & lor F￿ad current ssètsl FSxed currant Flxed cuirent ossotsl Totol bonk balances Totol bonk balonces balances Totol Assèts ASSOts ASSOts charg8S charges chorges General funds Designated luncls Restricted funds Tgtal ne¢a89t8 135.541 1.135.186 19.035 69.389 1.223.610 159.904) 1,210.823 19.035 69,389 1.299.247 135.541 1.135.186 61699 89.389 1.267,274 {103.568) 159.9041 143,6641 1210.823 19.035 89.389 1.299247 43.664 143,6641 13fj.541 {59.904) 43.864 {43.664) 135.541 2021 Continued Activities Provision Discontinued Activitl8S Prowsion Total Provision other net other net other net Cash & for Cash & for Cosh & for F￿ad current S5ets} Fixed currant Fixed current Totol bank Totol bonk balonces Tot¢71 Assets Assets assets Assets ossets balances balances chorg9S chorgs chorgss Gtrnerol funds Desigrntttèd funds Restricted tynds Tot¢il notrisseis 138,520 1,039,778 25B89 17,183 1,195A81 25.889 29,230 29,230 167,750 1,039,778 164,971 68,571 1,273.320 17,183 1139,0821 1224,711 25,889 68,5 ,319,171 139,082 16,660 155,742 1189,0821 16,660 45.890 138,520 i.n7,578 17,183 1273,281 29,230 (139,082) 187,750 (1￿.899) 33

14. Movement in funds - Designated funds

General fund

These funds comprise the assets available to the region's executive committee, for use without any restrictions imposed by donors. Only one general fund is established for this purpose and the movements in that fund are those shown on the Statement of Financial Activities.

Designated fund

Transfers from the general fund of £306,351 reflects the shortfall between income and expenditure.

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14. Movement in funds - Designated funds continued

35

  1. Movement in funds - Designated funds - key 140 Re9￿￿ Chief CLKnrnissioners Fu￿j C￿5151$ of donations recwvedfoi use orthe discreiion ol the region chief commisgoner. The eXper￿ltUrerePreSents gronts madeto Individua15 during iheyear. Surplus mon￿$ raised to fU￿j internatlonal trlps but r￿l¥jInIng at thg end ol the tr and1¢￿ afterony refund5 haw bgen made. Thgsetunds are used to supwjrtlprovide grants lorfuture interwtional trips. 14b Internati¢)nul Travel Fund 14c Dge Duckett Memorial Fund To sUPPOrt Int9mat￿nal octivities. 140 WrJ$hip Fund Donoti(m Iromtho 2.6 ¢hollong0. Fund$t¢ supwrt m•mbgr$ sufforing linor¢i¢l h¢Td$Thip. Funds iernoini￿ folbwin9 cèssotion of th&rÈ9ion ts88OCiOièS¥Cxip. Ihss•lunds oreto b•utilis$d to ￿ndItthernÈmbèi$ of Girlguidin9 Ltsndonand S(￿rth Eost En9itsnd ot discrètKJn otitstwstees Ihg r￿10￿ Travel Fund is a￿lIable to support individu0￿lunIiS1OreQs in G￿lgUid1￿9 LOnCh￿On￿ South Ea9t Engk)nd vAth theirtronsport cost lor gvgnt5andlor resid&ntials. ThesefurvJswiII bg availableforgu￿i￿9 oreos of deprivation which fall within the requireclciiterio. Girfguiding london ond Souih Eosi Englond louD¢t￿￿a StoDd Togeiher For Peacg b(ge iorais9 mon9yIOSUPPDrtforthe WAGGGSgtDe￿W¢YaPp￿Jl luDd loEupp 14e AssocKrtesFund Tr41 Trowel Fun 149 StorKI Togwher For PeoKe 14h compsitOS' Fund$ 36

  2. Movement in funds - Restricted funds 2022 Discontinugd Activit￿5 Tiansfei Iromlltol general lurKI ContinLEd Activit￿5 Ironsler liomlltol generd fund Tolol lance al Balanceoi Transfer fromlltol 98n8ral fund Balance al Buion¢o ot 1￿me Expenditure 8oiort* 01 Decembsr i Jonuory 2022 Income Exptnuiiwe Decembèr i Jonuory Incom8 Expsndituifr D￿ember 2022 2022 2D22 2022 H•ldatrnglon hwdquartW9 Chief's Memorial F￿d 15b E¢words Legocv 15c King GeorgeVI Funol 15d Us Ise Buchonon Legocy Olamond Dukè ol Edithrgh 1Sg SNUG Istarting a Newunit Grant) 1Sh Growth & Reieniion Agatha's Fund GenerolioD Green Fut 15k Cotnrnunity Molch Funding Tfovel Fund ISM First R•gwntè Iruinlng Fund H•ldotoponb•hoNoleampilt•# 1Sn FrEndsol Cudhom 150 rs Andrews dono1￿￿ 15p Joon Downey M8moiioi FunJ 1Sq British Scignce Wgek donotion Jock Pelchey EquiptDenl Fund Anonymousdonatlon loi Chigw•ll 1Sa 19.080 1997 10.858 &693 l488 19.080 Z297 11.873 5.222 1,699 1.1 2.0 1.205 5.505 529 19.080 9.297 10.858 6.693 1.468 19.080 2.297 IIB73 5.222 1,699 lQ15 231 1241 1241 2073 1781 505 1073 2.781 5.505 2D73 1.205 5,505 529 5.000 4.924 11,997 I44￿) 14.9241 5.ODO 4.924 144nl 14.9241 17,3841 6.777 17,3B41 6.777 1,967 12.500 l232 $00 11.9671 1.967 11500 11.9671 Iizs001 11.2321 lsooi 500 350 16.8eo 13501 116,6801 260 88,0 13501 {38.BioI 37A28 (19,880) 89.389 37,328 89.389 37

15. Movement in funds - Restricted funds continued

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15. Movement in funds - Restricted funds continued - key

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16. Financial commitments

Minimum lease payments under operating leases were as follows

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17. Connected charities

The Guide Association at Commonwealth Headquarters

The Guide Association is an umbrella organisation to the region.

The region is one of the 9 separately constituted country/region associations established under the powers and bylaws of the Royal Charter to administer Guiding in each area.

Counties, divisions, districts and units

Within the London & South East England region, there are 19 county areas of the Guide Association, each further subdivided into divisions, district and units.

Each county, division, district and unit is responsible as a separate charity for their own finances.

Trefoil Guild

The Trefoil Guild is a connected charity established under the powers of the Guide Association Royal Charter.

The Guild has a Regional Association, and the chairman of this association is appointed by the chief commissioner in conjunction with the Trefoil Guild.

The Trefoil Guild is a separate charity and manages its own affairs and prepares its own annual report.

Material transactions with the Guide Association are as follows

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18. Reconciliation of net income to net cash flow from operating activities

42

  1. Other income 2022 Continued Activities UnrestricteLI Funds G8n@rrJl Designoted Restricted Funds Funds Discontinued Activilies Unrestricted Fund5 G8nerol D8signoted Restricted Funds Funds Fun¢Js Totol Unrestricted Funcls G8nerol Designated R8Strict8d Funds Funds Funds Total Funds Total Funds Totul Funds Funds COVID grants Furlough income Insurance claim 2021 Continued Activiti6s Unrestri¢tÈd Funds Generul Designoted Restricted Funds Funds Funds Disconrinuecl Actlvilies Unrestri¢ted Funds Generol Designoted Restricted Funds Funds Funds Totol unrestrl¢ted Funds Generol Designoted Restricted Funds Funcls Funds Total Funds Totol Funds Totul Funds COVID grants Furlough income Insuroncè claim 22,945 31123 22.950 78,018 21945 32,123 22950 78,018 21945 31123 21950 78.018 22,945 38,961 25.046 86.952 6,838 | 2,096 8,934 6,838 1096 8,934 6,8381 2.096 8,934

20. Trustee expenses

The trustees all give freely their time and expertise without any form of remuneration or other benefit in kind.

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