THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
“GIRLGUIDING NOTTINGHAMSHIRE COUNTY”
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
LEMANS
CHARTERED ACCOUNTANTS NOTTINGHAM
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
Contents
| Charity Information | 1 |
|---|---|
| Report of the Trustees | 2 - 4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 - 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 15 |
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
TRUSTEES:
The Trustees who served during the year ended 31 December 2022 were:
County Commissioner
Mrs K Pogson
Assistant County Commissioners
Commissioners Mrs J Bingham Mrs H Watson Division Commissioners Ashfield Mrs K Corbett to January 2022 Vacant from January 2022 Attenborough and Toton Vacant from October 2021 Beauvale Mrs M Turgoose Beeston and Chilwell Miss E Whitt Mansfield Mrs H Oates Newark Mrs J Woods to October 2022 Mrs J Collins from October 2022 Newstead Mrs D Jowitt Nottingham Daybrook Mrs D Anderton Nottingham Forest Ms C Don to April 2022 Mrs E Lang from August 2022 Nottingham Hemlock & Castle Miss E Hogan to January 2022 Mrs M Sibbert from January 2022 Nottingham Westdale Mrs G Dack Notts Fosse Mrs S Black Notts Wolds Mrs R Quick Ollerton Miss R Hennell Retford Mrs K Taylor Southwell Mrs M Sulley to January 2022 Mrs L Broom from April 2022 Westbridgford Mrs C Crew Worksop Mrs B Bury President Mrs E Griffith to October 2022 Mrs S Westwood from October 2022 Vice Presidents Mrs P Farr Mrs J Surgey Mrs J Culley-Oliver Mrs J Woods Mrs J Allen Mrs S Pearce Mrs A Allery Mrs D Miles Mrs E Harvey Mrs S Westwood (to October 2022) Mrs J Ramsden Mrs P Lamb Mrs C Leaver Mrs E Griffith (from October 2022)
Charity Number: 503168 Charity Offices: 16 – 18 Burton Road, Carlton, Nottingham NG4 3DF Independent Examiner: Karen Mealand FCCA Lemans, 29 Arboretum Street, Nottingham NG1 4JA
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY REPORT OF THE TRUSTEES
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2022. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ FRS102 in preparing the annual report and financial statements of the charity.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the Charity’s governing document, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.
STATUS
The Guide Association – Nottinghamshire County which also operates under the name of Girlguiding Nottinghamshire is part of the Guide Association of the United Kingdom (also operating as Girlguiding UK) which is incorporated by Royal Charter and is a Registered Charity (No. 503168).
ORGANISATION STRUCTURE
The governance and organisational structure of the Association is administered through an Executive Committee under the leadership of the County Commissioner who is appointed by the Midland Region Guide Executive. There are 18 divisions within Nottinghamshire County each having a Division Commissioner who is appointed by the County Commissioner of the Guide Association – Nottinghamshire County, and as such they are responsible for the overseeing of the administration in the County. The Trustees of the County are the appointed Division Commissioners, the County Commissioner and the Assistant County Commissioners of the Guide Association – Nottinghamshire, who are also voting members of the Nottinghamshire County Executive Committee. A full list can be found on page 1 of this report.
GUIDING – THE AIM
The aims of Girlguiding are manifold, but primarily they are to provide situations and activities where girls can develop emotionally, physically, mentally and spiritually and become active citizens in today’s changing world. There will be cooperation with parents, schools, religious groups and other organisations concerned with the development of young people.
PUBLIC BENEFIT
The Guide Association – Nottinghamshire is a branch of Girlguiding UK, which with its branches forms the United Kingdom’s largest voluntary organisation for girls and young women. A report on Girlguiding UK’s public benefit activities during 2022 can be found in its latest Annual Report (published on its website at www.girlguiding.org.uk). The Guide Association – Nottinghamshire has continued to provide its own public benefit activities, in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding UK within the County, and organising activities principally for the benefit of those branches, and also in promoting more broadly of the charitable objects of Girlguiding UK for the benefit of girls and young women. The Trustees have had regard to Charity Commission guidance on public benefit.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
COUNTY COMMISSIONER’S REPORT ANNUAL REPORT 2022
As we started 2022, we found ourselves gradually returning to pre covid guiding. Units were back meeting regularly and planning residential trips. Large scale, mixed section events returned, we saw the return of our Ginormous Choir, County Day, and the County Strategy Weekend which saw us putting together our plans for the next 5 years in Nottinghamshire.
Our membership was starting to show an increase and we were taking positive steps with our county growth. Leaders were enthusiastic and were embracing the opportunities available. Girlguiding was planning a re-brand and we all eagerly awaited the launch of our new and modern refresh.
Nottinghamshire Scouts and Guiding held auditions for the 2023 Gang Show and rehearsals commenced, international trips were being planned and selection weekends held for both leaders and young members for the 2023 trips.
We celebrated the Queens Platinum Jubilee in June, holding a leader’s event and taking part in the national Beacon Relay, enjoying a silent disco in the middle of the field was a rather interesting experience. Units celebrated with tea parties and working on challenge badges. But then unfortunately in September we saw the death of our much loved and respected monarch and guiding patron. Girlguiding Nottinghamshire members came together to celebrate her life and pay our respects in units, districts, and divisions, attending civic services across the county.
Our county property committees started to provide activity and taster days for our young members, Rainbows, Brownies, and Guides enjoyed lots of indoor and outdoor fun. Our county shop has been busy providing guiding essentials, program materials and uniform. We made changes to the running of the shop, and this had a positive impact, and we are grateful for the continued support of the shop volunteers.
We are looking forward to the adventures ahead in 2023 and the continued increase in our membership growth. Without the continued dedication of our adult members none of this would be possible, for this I am truly grateful.
Kirstie Pogson
County Commissioner
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
COUNTY TREASURER’S FINANCIAL REVIEW
The results for the year were again disappointing with there being a continuation of expenditure exceeding income. There is little doubt that Girlguiding suffered as a result of Covid and the restrictions arising and we are trying hard to re-establish a positive position which will benefit all.
The report details a deficit of £37,404 for the year as opposed to the 2021 surplus of £42,417and we are actively working on addressing this position.
Girlguiding Nottinghamshire County is heavily reliant on subscriptions as its main source of income. Membership numbers rose by 794 in the 2022 year but that is a long way off pre Covid numbers and generated income of £62, 130. It was decided in the circumstances to hold the subscription levels the same for the current year however an increase in subscription rates will apply from 2024.
Grants are becoming more difficult to obtain although we did receive £8,926 from Children in Need which was utilised in improving the kitchen facilities at Elton. £1,000 was received from Arnold Clarke and the county received £1,300 from JN Derbyshire.
We were delighted to receive these grants together with several others from Girlguiding UK and Girlguiding Midlands.
The final Covid - 19 grants were received from Gedling Borough Council, Rushcliffe Borough Council and Erewash District Council.
A full list of all donations and grants received can be found in note 11 of the accounts. The County shop has continued to offer click and collect as well as opening once a month. Turnover has more than doubled in 2022 and made a profit of £6,022 against £3,450 in 2021.
The figures represent a rationalisation of stock in 2022 where old and slow moving items were sold at a discount. At the start of 2022 year £10,000 was transferred to the County being accumulated profit from earlier years. It is the intention that all future profits made in the shop will be remitted directly to the County with a view to subsidising subscription rates and in the hope that this incentive will encourage members to use the shop. The three camping/pack holiday properties were open all year and generated a small surplus helped by the receipt of a Covid grant. Fees were kept low to encourage units to book in order to re-establish levels of use pre the pandemic.
The properties operated at a small surplus in 2022 against a small deficit in the previous year. Although this does not fully reflect administration and certain overhead costs which are allocated to general purposes expenses. In future we intend to apportion such costs more accurately.
The cost of maintaining headquarters and keeping everything in working order amounted to £16,504. This included repairing the roof, tarmacing outside the front door and painting several of the rooms. This year we were back to having events which included the Ginormous Choir together with the Platinum Jubilee celebrations and these will now continue.
Thirteen grants were paid out to units from the Sylvia Rousse fund as well as a few other payments from the other funds .
In October Eveline Griffiths stepped down as County President after seven years of valuable service and we would like to record appreciation for her work and support.
We welcomed Susan Westwood as our new President and look forward to her help and direction in what is proving to be challenging times.
Bridget Walker MAAT County Treasurer
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
INDEPENDENT EXAMINER’S REPORT
TO THE TRUSTEES OF THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
I report to the charity on my examination of the accounts of the charity for the year ended 31 December 2022 which are set out on pages 6 to 15.
Responsibilities and basis of report
As the charity’s Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the “Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Karen Mealand FCCA Lemans Chartered Accountants 29 Arboretum Street Nottingham NG1 4JA
Dated: 2023
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| INCOME FROM: Donations & Legacies (note 11) Charitable Activities Charitable trading activities Other Trading Activities Subscriptions net of rebates Rent received Investments Covid-19 Grants JRS Grants Other income TOTAL INCOME EXPENDITURE ON: Charitable Activities Trading activities – Cost of sales Grants and gifts Camp/Pack holiday home exp. & maintenance (incl. wages) Trading Unit costs Advisors expenditure Carried forward |
Unrestricted Restricted Total Funds Funds Funds £ £ £ 17,180 270 17,450 70,850 - 70,850 62,130 - 62,130 400 - 400 2,742 142 2,884 9,101 - 9,101 - - - 1,160 - 1,160 __ £163,563 £412 £163,975 33,810 - 33,810 6,272 396 6,668 43,512 - 43,512 1,184 - 1,184 2,484 - 2,484 _ ____ 87,262 396 87,658 |
2021 Total Funds £ 55,144 25,084 54,190 60 1,100 64,005 1,883 1,505 __ £202,971 16,780 17,145 31,405 2,182 892 ______ 68,404 |
|---|---|---|
The notes on pages 9 to 15 form part of these financial statements.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
| Unrestricted Restricted Total Funds Funds Funds £ £ £ EXPENDITURE Continued… Brought forward 87,262 396 87,658 Charitable Activitiescontinued… Salaries 48,945 - 48,945 Furlough wages paid - - - Printing, postage & stationery 2,147 - 2,147 Telephone, computer & website 7,212 - 7,212 Travel 1,922 - 1,922 Water, electricity & gas 4,686 - 4,686 Repairs, renewals & maintenance 16,504 - 16,504 Insurance 11,379 - 11,379 Professional fees 401 - 401 Event expenses 16,831 - 16,831 Health & safety 519 - 519 General administrative expenses 247 - 247 Bank charges 234 - 234 Independent Examiner’s fee 2,190 - 2,190 Subscription for County Team 504 - 504 __ _ TOTAL EXPENDITURE £200,983 £396 £201,379 NET (EXPENDITURE) / INCOME (37,420) 16 (37,404) Loss on revaluation of property - - - __ __ Net movement in Funds (37,420) 16 (37,404) Reconciliation of Funds Total funds brought forward 1,268,065 17,903 1,285,968 __ _ ____ Total funds carried forward £1,230,645 £17,919 £1,248,564 |
2021 Total Funds £ 68,404 43,225 1,883 1,322 9,937 411 1,436 10,585 13,949 283 5,518 500 148 260 2,154 539 __ £160,554 42,417 - _ 42,417 1,243,551 ____ £1,285,968 |
|---|---|
The notes on pages 9 to 15 form part of these financial statements.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
BALANCE SHEET
31 DECEMBER 2022
| Notes 2022 £ £ £ FIXED ASSETS Tangible Fixed Assets 2 870,000 Investments 3 231,823 _ Total Fixed Assets 1,101,823 CURRENT ASSETS Stocks 23,158 28,986 Debtors and prepayments 4 16,332 13,563 Investments 3 38,343 30,000 Bank accounts 89,935 61,454 Cash in hand 1,222 399 __ _ Total Current Assets 168,990 134,402 Creditors – Amounts Payable within One Year 5 22,249 8,600 Net Current Assets 146,741 _ TOTAL NET ASSETS 7 £1,248,564 THE FUNDS OF THE CHARITY Unrestricted Funds General purpose funds 649,458 681,410 Revaluation reserves 521,870 521,870 Designated fund 59,317 64,785 _ _ 1,230,645 Restricted funds 17,919 ______ TOTAL CHARITY FUNDS £1,248,564 The notes on pages 9 to 15 form part of these financial statements. Approved by Trustees on 2023 and signed on their behalf. 30/10/2023 |
2021 £ 870,000 290,166 __ 1,160,166 125,802 __ £1,285,968 1,268,065 17,903 ______ £1,285,968 |
|---|---|
TRUSTEE COUNTY TREASURER Mrs K Pogson Mrs B Walker
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1. ACCOUNTING POLICIES
Basis of Preparation the Financial Statements and assessment of going concern
The charity constitutes a public benefit entity as defined by FRS102.
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), the Charities Act 2011 and UK Generally Accepted Practice.
The financial statements have been prepared to give a ‘true and fair’ view and have departed 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 the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at valuation. The financial statements are prepared in Sterling which is the functional currency of the charity and rounded to the nearest pound. The Trustees consider there are no material uncertainties about the Charity’s ability to continue as a going concern.
Tangible Fixed Assets and Depreciation
Expenditure in relation to the cost or improvement of freehold property is capitalised in the year incurred. Costs in relation to other types of fixed assets, provided that they are not material to the interpretation of the accounts, are written off in the Statement of Financial Activities in the year incurred. Freehold property is revalued periodically. The valuation shown is on an open market basis, subject to vacant possession. The last valuation was carried out in 2017. The Trustees consider that the carrying value of freehold property shown in these accounts is less than the anticipated residual value in fifty years time and consequently do not consider it necessary to provide depreciation of the buildings this year. The position is reviewed each year.
Investments
Investments represent cash held on deposit which offers a better rate of return.
Stocks
Stocks are valued at the lower of cost and estimated selling price less costs to sell after making due allowance for obsolete and slow moving stocks.
Cash at bank
The charity holds sufficient funds in order to meet its short term cash commitments as they fall due.
Debtors and Creditors
Debtors and creditors receivable or payable within one year are recorded at transaction price.
Fund accounting
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity. Unrestricted funds include a revaluation reserve representing the restatement of investment assets at market values.
Designated funds are unrestricted funds earmarked by the Trustees for particular specific purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Income
Voluntary income and donations are accounted for as received by the Charity. Where possible, the income from fund-raising ventures is shown gross, with the associated costs included in fund-raising costs. No permanent endowments have been received in the period.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
Value Added Tax
Value added tax is not recoverable by the Charity, and as such is included in the relevant costs in the Statement of Financial Activities, except in the case of the Volunteer Shop, which is registered for VAT purposes in respect of its charitable trading activities, and whose figures are therefore included net of VAT.
Government Grants
The charity received grants in respect of the operational difficulties caused by the Coronavirus pandemic which were administered and paid via the local councils in the areas where the properties are. The amounts have been credited to the profit and loss account when received.
The charity was in receipt of Government support as a result of the Covid pandemic in the form of furlough payments in respect of employees who were unable to work due to lockdown restrictions. The amounts received have been credited to the profit and loss account in the periods that the furlough amounts received correspond with salaries paid.
2. TANGIBLE FIXED ASSETS
| Cost/valuation At 1 January 2022 Revaluation Additions in year At 31 December 2022 |
Freehold Property £ 870,000 - - __ £870,000 |
Freehold Property |
|---|---|---|
The freehold properties were professionally revalued by FHP Property Consultants on 24 November 2020. The historical cost of the properties is £348,130.
3. INVESTMENTS
Fixed National Savings Income Bonds Current Hodge Bank June 2022 Hodge Bank January 2023 4. DEBTORS Other debtors Prepayments Payments in Advance |
As at 01.01.2022 £ 251,823 251,823 30,000 38,343 _ £320,166 |
Additions £ - - - - £- |
Additions £ - - - - £- |
Disposals £ 20,000 20,000 30,000 - _ £50,000 |
Transfer £ - - - - - 2022 £ 4,016 12,116 200 _____ £16,332 |
As at 31.12.2022 £ 231,823 231,823 - 38,343 _ £270,166 2021 £ 2,300 10,113 1,150 _____ £13,563 |
|---|---|---|---|---|---|---|
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| 5. | CREDITORS | CREDITORS | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (Amounts payable within one year) | 2022 | 2021 | |||||||||
| £ | £ | ||||||||||
| Trade | creditors | 1,888 | 2,186 | ||||||||
| Other | creditors | 2,111 | 1,793 | ||||||||
| Accruals | 3,973 | 3,536 | |||||||||
| Deferred income – deposits received in advance | 14,277 | 1,085 | |||||||||
| ______ | ______ | ||||||||||
| £22,249 | £8,600 | ||||||||||
| ______ | ______ | ||||||||||
| 6. | MOVEMENT IN FUNDS | At 1.1.22 | Incoming | Outgoing | Property | Transfers |
At 31.12.22 |
||||
| Resources | Resources | Revaluation | |||||||||
| £ | £ | £ | £ | £ | £ | ||||||
| i) | Unrestricted Funds | ||||||||||
| General Purposes | 681,410 | 163,083 | 195,035 | - |
- | 649,458 | |||||
| Revaluation reserves | 521,870 | - | - | - | - | 521,870 | |||||
| Designated fund |
64,785 | 480 | 5,948 | - | - | 59,317 | |||||
| 1,268,065 | 163,563 | 200,983 | - | - | 1,230,645 | ||||||
| ii) | Restricted Funds | ||||||||||
| Pat Stafford | |||||||||||
| Training Fund | 7,287 | 57 | 145 | - | - | 7,199 | |||||
| Rita Chambers | |||||||||||
| Outdoor Fund – County | 3,288 | 26 | - | - | - | 3,314 | |||||
| Thomas Edward Clarke | 997 | 8 | - | - | - | 1,005 | |||||
| Rita Chambers Outdoor | |||||||||||
| Fund – Individual | 4,191 | 32 | 225 | - | - | 3,998 | |||||
| Barbara Hanson | |||||||||||
| Uniform Fund | 522 | 4 | 26 | - | - | 500 | |||||
| Barbara Hanson Going | |||||||||||
| Away Fund | 1,618 | 285 | - | - | - | 1,903 | |||||
| 17,903 | 412 | 396 | - | - | 17,919 | ||||||
| MOVEMENT IN FUNDS - 2021 | At 1.1.21 | Incoming | Outgoing | Property | Transfers | At 31.12.21 | |||||
| Resources | Resources Revaluation | ||||||||||
| £ | £ | £ | £ | £ | £ |
||||||
| i) | Unrestricted Funds | ||||||||||
| General Purposes | 676,762 | 154,091 | 149,443 | - | - | 681,410 | |||||
| Revaluation Reserves | 521,870 | - | - | - | - | 521,870 | |||||
| Designated fund | 24,685 | 42,580 | 2,480 | - | - | 64,785 |
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| ii) Restricted Funds Pat Stafford Training Fund Rita Chambers Outdoor Fund - County Thomas Edward Clarke Rita Chambers Outdoor Fund – Individual Barbara Hanson Uniform Fund Barbara Hanson Going Away Fund J N Derbyshire Trust |
7,287 3,288 2,018 4,191 522 1,618 1,310 20,234 |
- - 5,000 - - - 1,300 6,300 |
- - 6,021 - - - 2,610 8,631 |
- - - - - - - - |
- - - - - - - - |
7,287 3,288 997 4,191 522 1,618 - 17,903 |
|---|---|---|---|---|---|---|
Restricted Funds
Pat Stafford Training Fund
Bequeathed by Pat Stafford in 1998 specifically to help individuals either with the cost of attending trainings or to provide private coach hire to the venue.
Rita Chambers Outdoor Fund
Received in 2013 to be used by the County to fund outdoor activities. To be split as follows.
75% of the money to be used by the County Properties, subject to quotes being submitted to the Finance and staffing committee for discussion and approval.
25% of the money to support individual members who wish to take part in outdoor pursuits/events in the UK. Applications to be submitted to the Finance Committee for discussion and approval.
Thomas Clarke
The trustees of Thomas Edward Clarke Trust decided in 2015 to reduce their overheads and instead of holding two meetings a year to decide who to distribute funds to they would send an annual grant to Girlguiding Nottinghamshire. Funds are only available to units within the City of Nottingham who complete a grant form requesting financial help towards camps, equipment, travel to events etc. and a list of those receiving a grant is then sent back to the trust.
Barbara Hanson Uniform Fund
Left to the County in 2019 to provide items of uniform to members who may otherwise struggle to pay for it. Items of uniform will be provided from our shop.
Barbara Hanson Going Away Fund
Given to the county in 2019 by Barbara Hanson’s Niece and Nephew as part of the distribution of her will. This fund is for units who have not been away before and need financial support. They must stay at one of our properties.
Designated Fund
International Fund
This fund has been created for surpluses less deficits accumulated from international trips since 2014 and is to be used towards future international trips.
Any surpluses from subsequent years will be transferred to the fund.
Sylvia Rousse Fund
Received in 2020 without restriction, the Trustees have decided to make a £200 grant available to any unit that applies. The grant can be spent on anything except subscriptions. Units may only apply once.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
7.
8.
| ANALYSIS OF NET ASSETS BY FUND Unrestricted Restricted Fund Fund £ £ Fixed Assets - Tangible 870,000 - - Investments 213,904 17,919 Current Assets 168,990 - _ __ 1,252,894 17,919 Less: Current liabilities 22,249 - __ _ £1,230,645 £17,919 ANALYSIS OF NET ASSETS BY FUND - 2021 Unrestricted Restricted Fund Fund £ £ Fixed Assets - Tangible 870,000 - - Investments 272,263 17,903 Current Assets 134,402 - _ 1,276,665 17,903 Less: Current liabilities 8,600 - _ ____ £1,268,065 £17,903 CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES 2022 Capital commitments – Authorised and Contracted Nil Contingent liabilities Nil Financial commitments Nil |
Total £ 870,000 231,823 168,990 _ 1,270,813 22,249 __ £1,248,564 Total £ 870,000 290,166 134,402 __ 1,294,568 8,600 ______ £1,285,968 2021 Nil Nil Nil |
|---|---|
9. STAFF COSTS
Total remuneration (excluding Employers National Insurance Contributions) of £57,722 (2021- £53,676) was paid by the charity during the year. The average number of paid staff during the year was 7 (2021 - 7) part-time employees engaged for administrative duties, cleaning and wardening at Elton and Hanson House. No Trustees received remuneration during the year..
10. TRUSTEES EXPENSES
During the year ended 31 December 2022 reimbursed expenses totalling £1,055 (2021 - £575) were paid to 9 (2021 – 11) Trustees.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
11. DONATIONS RECEIVED
| County Charities Trust John Starkey Trust JN Derbyshire Lindham Group Girlguiding Midlands Pelham Lodge Donations < £100 Elton Easy Fundraising Recycle4charity Girlguiding UK Arnold Clark Community Foundation BBC Children in Need Donations < £100 Roughbreck Generation Green Friends of Roughbreck Gift aid from prior year Hanson House Donations < £100 Shop Donations < £100 Restricted B Hanson |
Donation Tax to Claim £ £ _ __ 50 - 100 - 1,300 - 500 - 859 - 200 - 450 136 45 - 31 - 1,062 - 1,000 - 8,926 - 35 - 1,224 - 1,000 - - 5 100 24 106 27 270 - £17,258 £192 |
Total £ _____ 50 100 1,300 500 859 200 586 45 31 1,062 1,000 8,926 35 1,224 1,000 5 124 133 270 £17,450 |
|---|---|---|
12. RELATED PARTY TRANSACTIONS
There were no related party transactions during the year.
13. CONNECTED CHARITIES
The Guide Association (No. 306016) is the leading charity for girls and young women. As part of a national administrative process The Guide Association – Nottinghamshire County subscriptions are collected on its behalf from its members by the Guide Association and remitted back. At the same time they also collect an amount which is paid to The Guide Association – Midlands (No. 521781).
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
14. GRANTS PAID
| Gifts of Flowers ACE Grant Designated International – designated (deposits for girls Toronto ex Mexico) Sylvia Rousse Restricted Rita Chambers Fund Pat Stafford Barbara Hanson |
£ 205 120 3,347 2,600 225 145 26 £6,668 |
|---|---|
International grants are given to Guides, Rangers, Young Leaders and Leaders to attend events overseas, in accordance with the International Grants policy which determines how much each person receives. Thomas Edward Clarke grants (restricted) are given to units in accordance with donation given.
| 15. OTHER COSTS Accountancy and professional fees 16. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases are as follows: Within one year Between one and five years In more than five years |
2022 £2,190 2022 200 800 800 _ £1,800 |
2021 £2,154 2021 200 800 1,000 _ £2,000 |
|---|---|---|
17. PENSION COMMITMENTS
The charity operates a defined contribution scheme. The assets are independently of the charity and contributions are charged to the Statement of Financial Activities in the period they are made. The charge for the year was £665 (2021- £641).
18. GOVERNMENT GRANTS
The charity received Government grants of £9,101 in relation to the Coronavirus pandemic and Government support via the Job Retention Scheme of £0 during the year.
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