Annual Report 2022 éb Girlguiding London and South East England ## **Report from the trustees** ## **Statement of purpose** - Girlguiding London and South East England (Girlguiding LaSER) covers all but 1 London borough and the counties of Kent, East and West Sussex and Surrey. It is 1 of the 9 countries and regions of Girlguiding, the leading charity for girls and young women in the United Kingdom. Our vision is to give every girl the opportunity to gain life-changing experiences that enable her to discover the best in herself and make a difference in the world. - A total of 44,558 girls and young women in 3,422 units were members of the region in December 2022. - Girlguiding London and South East England offers girls and young women high quality girl-led guiding opportunities, presenting challenge and adventure, which develop their potential and enable them to make a positive contribution to their community and beyond. ## **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. **1** **----- Start of picture text -----**
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| **2** **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| **3** ## **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: - Risk group – this group oversees matters pertaining to risk and internal controls. This includes a review of the risk register, and risk assessments for large scale events including international trips - Steering group - the group informs decision-making with the views of the membership at the core of its agenda - Finance group – this group reviews and informs on the region finances - Senior leadership team – this group consists of the chief’s team and staff managers. It meets monthly and deals with the operational decision making for the region. Each group was able to invite experts to join them to inform discussions. Visitors had no voting rights. Board of trustees chair - chief commissioner - Risk group chair - chair of risk - Steering group chair - chief commissioner - Finance group – chair - trustee treasurer - Senior leadership team – deputy chief commissioner - Awards group – assistant chief commissioner **4** ## **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 **5** ## **Activities & Adventure** ## **Activities** - Monopoly challenge – this challenge was created alongside the Escape to Edinburgh to enable members who weren’t able to come to Edinburgh to still take part in a Monopolythemed challenge. Multiple units posted on social media using #LaSERMonopoly about how they were earning their badge. We sold 4,028 badges in 2022 and a total of 4,387 to date (11 April 2023). - Google Takeover Day, 26 October 2022 – through Girlguiding’s partnership with Google we were able to take 101 Brownies to Google’s office in London for a day of fun tech activities. Girls were able to learn more about technology, coding, and ask the Google staff questions: - “I loved the dancing robots!” – a Brownie - “I enjoyed the LEGO programming.” – a Brownie - A Brownie from 9th Selsdon Brownies said her favourite part was “making the robots dance and the coding”. - Yvonne, a leader from 9th Selsdon Brownies said “today the girls have seen what technology jobs are available to them as a career and have broken down gender stereotypes” - Give Rugby a TRY, 7 May 2022 – working with Girlguiding and England Rugby, we helped deliver a rugby taster day for 120 Brownies and Guides. Girls learnt the basics of rugby and were able to meet inspirational female coaches, ask them questions, and learn more about the game. - Festival of Remembrance, Cenotaph, Lord Mayor's Show – Middlesex East county represented Girlguiding with a float for the Lord Mayor's Show, while Croydon county volunteered at the feeding station. London North East county was part of the Cenotaph parade, and Surrey East county volunteered at the Festival of Remembrance. ## **Adventure** - Escape to Edinburgh, 22 and 23 October 2022 – this was the first event in a series of annual events which will see London and South East England members travel to a UK city or European city on alternate years. It will be followed by Breakaway to Belgium in 2023. Groups of Guides, Rangers, young leaders and adults made their own way to and from Edinburgh, and on either Saturday or Sunday met up to take part in a wide game challenge around the city. The wide game was themed around the Monopoly board game and linked to the Monopoly Challenge, which members could join in around the same time in their units back home. We had about 100 young members take part across the weekend, including some groups from Girlguiding Scotland. - Nature Discovery Day, RSPB Rainham Marshes, 30 April 2022 – this joint event with Girlguiding Anglia and the RSPB saw 25 Rainbows and Brownies enjoy a range of naturebased activities at the RSPB reserves, such as pond dipping and minibeast hunting. **6** ## **Learning & Development** - Commissioner training days – 180 commissioners attended. - A safe space level 3 – 68 sessions held, 1,300 people trained. - A safe space level 4 – 5 sessions held, 50 people trained. - 1st response - to give support to counties – 31 sessions held, over 600 people trained. Trainers' conference – 40 trainers attended - As of May 2022 there were 71 trainers, 17 tutors, 10 trainer reviewers and 14 prospective trainers. Duke of Edinburgh's Award (DofE) - Bronze: 78 enrolments, 48 completions - Silver: 31 enrolments, 6 completions - Gold: 17 enrolments, 3 completions - Introduction to DofE for leaders training. This training session took place face-to-face on 6 November in Croydon with 3 leaders. It was funded by the DofE Diamond Fund grant. - Peer Ed - our new coordinator, Vicky Cunningham, was appointed. Plans have now started for weekend trainings which will take place in 2023. ## **Marketing & Communications (M&C)** - Social media and e-communications focussed on offering advice and support, as well as “good news” stories, enhanced our posts with new designs, and engaged further with our audiences. We were able to relaunch our Facebook. We also looked at how we could theme each month with a specific campaign which we will work towards in 2023. Towards the end of the year, we started our preparation for the launch of a refresh of Girlguiding's brand and advertised for a new volunteer role to take a lead on brand and support our volunteers. - A review of the structure of volunteers with roles focussed around youth voice and supporting leaders - Our Hive and Champions helped support the following activities - UK Parliament Week – including a blog - Produced a newsletter campaign called badgespirations Developed a sustainability challenge - The Ambassadors continued to be in demand with attendance at events and unit meetings and we started to look at how we could work together with a blended approach. Next year we will start to look at a badge in a night themed resources around the ambassadors skills. **7** ## **Region news** ## **Closure of campsites** - The trustees have a duty to ensure that members’ funds are spent wisely. Therefore at the 21 January 2021 meeting the region trustees unanimously decided to release the leases of both the region campsites; Cudham Shaws and Chigwell Row, with immediate effect. Cudham – since April 2022 the site has been operated by Bexley District Scouts. All the closing costs were provided in 2021. - Chigwell – the lease with Trust for London expired on 31 December 2022. Since then, the site has been operated by London Over the Border county. All the closing costs were provided in 2022. ## **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: - Working capital was kept in an instant access deposit account with cash being swept overnight to and from the current account. Both accounts are held with NatWest. - Capital that was not immediately required nor part of the general working capital was held on deposit with Virgin Money, offering a better interest rate. This account has instant access. - Requirements were reviewed by the finance department on a quarterly basis and no changes were required. - Any capital that was not expected to be used within the year was held in a COIF share account with CCLA. With the advice from the finance group the board of trustees are looking into investments through a firm of investment specialist with a view to invest for the long term financial gain for the charity. This is likely to be in 2023. 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). **8** The main sources of income for the charity were from: - Membership subscriptions, where the underlying subscription payable by members increased in 2022 to £506,670 (2021 £451,440) this was due to an increase in membership numbers. In 2023 subscriptions have risen by over 6%. - International activities – there were no international trips in 2022 (2021 £34,920). Programme and training activities raised £6,328 (2021 £22,518). - Trading income was £27,551 (2021 £0). At the beginning of 2022, we launched an online shop selling region badges. The main expenditure on charitable activities comprised: - Staff costs - £319,885 (2021 £408,227). The decrease was due the reduction in staff following the decision to close the campsites. - International trips (including share of support costs) - £0 (2021 £18,656). Expenditure on our campsites (including a share of support costs) - £334,036 (2021 £894,589). Expenditure relates to the closing costs which were all accounted for in 2022. Programme and training activities (including a share of support costs) - £146,714 (2021 £80,135). - Merchandise in £14,896 (2021 £0) relates to the cost of purchasing badges for resale. ## **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: - 1.Identify specific risk and create a designated fund for such risks. - 2.Protect against an unforeseen reduction in income by retaining 6 months’ worth of running costs. - 3.Allow for 25% of annual running costs to take advantage of un-forecast opportunities or expenditure. **9** |**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** - A 5-year strategy (2022-2027) has been produced and this is in in line with Girlguiding strategy. - A business plan for the region has been produced linked to the region strategy and budget. - To re-establish region international trips, both to Europe and further afield. - Planning Girl and volunteer events for 2023 and 2024. **10** **Statement of board of trustee responsibilities** - The voting members of the board of trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the board of trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the region and of the incoming resources and application of resources for the year. In preparing those financial statements the trustees are required to: - Select suitable accounting policies and apply them consistently. - Observe the methods and principles in the charities statement of recommended practice (SORP). - Make judgements and accounting estimates that are reasonable and prudent. Prepare the financial statement on the going concern basis unless it is inappropriate to presume that the charity will continue in business. - The board of trustees are responsible for keeping proper accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the region, enabling them to ensure that the financial statements comply with the Charities Act 2011 and regulation made thereunder. They are also responsible for safeguarding the assets of the region and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 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** **----- Start of picture text -----**
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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**11** ## **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: - give a true and fair view of the state of the charity’s affairs as at 31 December 2022 and of its incoming resources and application of resources for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and - have been prepared in accordance with the requirements of the Charities Act 2011. ## **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. **12** ## **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: - the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or - sufficient accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; - or 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. **13** ## **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. **14** ## **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."** **15** **Statement of financial activities - Year ended 31 December 2022** **16** ## **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** **17** **Statement of cash flows - Year ended 31 December 2022** **18** **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** **19** ## **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: - Freehold and leasehold property over the shorter of the remaining term of the lease or 50 years - Furniture, fittings & office equipment 10% - 20% straight line Motor vehicles 25% reducing balance 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. **20** ## **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: - Carrying value of functional property - Net realisable value of stock - Recoverability of prepaid trips ## **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. **----- Start of picture text -----**
"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."
**----- End of picture text -----**
**----- Start of picture text -----**
"The leaders enable us
to go on camp and
learn new skills and
gain confidence."
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**21** 2. 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 3. 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 4. 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 5. 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. **26** ## **7. Staff costs** No member of staff earned in excess of £60,000. **27** 8. 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 8. 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 9. 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 10. 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 11. 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 12. 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 13. 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¢a89*t8 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 chorg*s 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. **34** ## **14. Movement in funds - Designated funds continued** **35** 14. 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 15. 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** **38** ## **15. Movement in funds - Restricted funds continued - key** **39** ## **16. Financial commitments** Minimum lease payments under operating leases were as follows **40** ## **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 **41** ## **18. Reconciliation of net income to net cash flow from operating activities** **42** 19. 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. **44**