THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
“GIRLGUIDING NOTTINGHAMSHIRE COUNTY”
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
LEMANS
CHARTERED CERTIFIED 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 2023 were:
County Commissioner
Mrs K Pogson
Assistant County Commissioners
Commissioners Mrs J Bingham Mrs H Watson Division Commissioners Ashfield Vacant to August 2024 Mrs K Bacon from August 2024 Attenborough and Toton Vacant to September 2024 Mrs S Dumelow from September 2024 Beauvale Mrs M Turgoose Beeston and Chilwell Miss E Whitt Mansfield Mrs H Oates to February 2023 Miss K Ulyatt from March 2023 Newark Mrs J Collins Newstead Mrs D Jowitt Nottingham Daybrook Mrs D Anderton to December 2023 Mrs A Brown from January 2024 Nottingham Forest Mrs E Lang Nottingham Hemlock & Castle Mrs M Sibbert Nottingham Westdale Mrs G Dack to September 2024 Mrs A Masters from September 2024 Notts Fosse Mrs S Black to September 2024 Mrs L Brown from September 2024 Notts Wolds Mrs R Quick to April 2024 Mrs J Finch from April 2024 Ollerton Miss R Hennell Retford Mrs K Taylor Southwell Mrs L Broom West Bridgford Mrs C Crew Worksop Mrs B Bury President Mrs S Westwood 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 J Ramsden Mrs P Lamb Mrs C Leaver Mrs E Griffith
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
- 1 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY REPORT OF THE TRUSTEES
The Trustees present their Annual Report and Financial Statements for the year ended 31 December 2023. 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 2023 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.
- 2 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
COUNTY COMMISSIONER’S REPORT ANNUAL REPORT 2023
We started 2023 with a stable overall membership number and guiding almost back to pre-covid ways. Units were enjoying the opportunities available to them across the county, with events and activities being arranged by the county and county properties.
Rainbows visited the farm, our young members enjoyed sleepovers at Wollaton Hall, we even had a dinosaur join the silent disco in the grand hall. Our first post covid international trips to Denmark and Ireland took place and all involved had a great experience.
We celebrated the Kings Coronation in units and divisions, a pie and pea supper and grass sledging was provided for leaders and their families.
Units from across the county attending events that had been provided by Midlands region. Skills builders, Unit meeting activities and Bronze, Silver and Gold awards were achieved by members of all sections, we held our annual awards afternoon celebrating the achievements of our adult members and the exceptional amount of long service awards.
Bookings across the county properties continued to increase and we started to look at enhancing the county website to enable online bookings at Hanson House for 2024. The county shop continued to support leaders in gaining their guiding essentials, badges and uniform.
Once again without the valued adult members, leaders and the county team we would not be able to offer the fantastic opportunities in Nottinghamshire, I am truly grateful to each and every one of you for all you do for our county. Looking forward to the adventures that are in planning for 2024.
Kirstie Pogson
County Commissioner
-3-
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
COUNTY TREASURER’S FINANCIAL REVIEW
The financial year was again disappointing but as anticipated, and while there is a slight reduction in the annual deficit, we are confident that measures implemented in the 2023 year and continuing currently will address this situation.
Unfortunately, membership numbers are still below pre covid levels of over 8,000 although we are encouraged to see an upward trend. Membership was 6,377 at subscription. The level of subscriptions was increased by £1 in the 2023 year and will increase further in both 2024 and 2025 however we feel that this is price sensitive and do not want to deter new members.
The rationalisation of the shop and shop activities continued and that has led to a reduction in stock levels to a more reasonable level of £10k which then reflects the current levels of membership and also recognises the competition provided via the internet. The cash flow generated from the shop has enabled a further £5,000 to be transferred to County which meant the increase in subscription was reduced by approx. 80p per member for next year.
The shop could perhaps generate more funds and increase turnover and profit for the Girlguiding Nottinghamshire if the position was better functioning especially as the building costs, which are part of headquarters, are incurred anyway. However, shop trading remains constricted because we are still unable to open our doors on a regular basis except for one Saturday a month. To try and counteract this we have introduced a discount for all adult Nottinghamshire members who place orders over £30. It should though be recognised that despite the difficulties we still have a dedicated team of volunteers who run the shop.
The increase in charitable trading in the year was partly due to international trips to Denmark and Ireland. These figures also include events at White Post Farm for the Rainbows and both Rangers and Brownies who had their own sleepovers at Wollaton Hall. Expenditure on events continued with the county providing an awards ceremony, coronation celebration and county training day.
The properties were all revalued in the year with there being an increase in values of the properties by a further £159,000 to £1.029 million.
The camp and pack holiday properties use the income they generate to run themselves without financial input from the county. This year the three combined broke even, however various overheads are covered by the county and not allocated to the properties which is currently under review.
We received donations in the year amounting to £13,912 and are always pleased to receive these although they are seemingly harder to come by these days and cannot be relied on.
Where possible grants were paid to assist members with support from the various restricted funds including another six from the Sylvia Rousse Access for All fund. The county also provided grants of £7,100 to all the members who took part in the international trips.
Bridget Walker MAAT County Treasurer
- 4-
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 2023 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:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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 Certified Accountants 29 Arboretum Street Nottingham NG1 4JA
Dated:
- 5 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023
| INCOME FROM: Donations & Legacies (note 11) Charitable Activities Charitable trading activities Other Trading Activities Subscriptions net of rebates Rent received Investments Covid-19 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 Event expenses Advisors’ expenditure Carried forward |
Unrestricted Restricted Total Funds Funds Funds £ £ £ 13,912 - 13,912 112,526 - 112,526 70,147 - 70,147 360 - 360 8,565 533 9,098 - - - 332 - 332 __ £205,842 £533 £206,375 34,751 - 34,751 8,649 1,009 9,658 36,438 - 36,438 3,060 - 3,060 46,725 - 46,725 2,853 - 2,853 _ ____ 132,476 1,009 133,485 |
2022 Total Funds £ 17,450 70,850 62,130 400 2,884 9,101 1,160 __ £163,975 33,810 6,668 43,512 1,184 7,262 2,484 ______ 94,920 |
|---|---|---|
The notes on pages 9 to 15 form part of these financial statements.
- 6 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
| Unrestricted Restricted Total Funds Funds Funds £ £ £ EXPENDITURE Continued… Brought forward 132,476 1,009 133,485 Charitable Activitiescontinued… Salaries 55,081 - 55,081 Printing, postage & stationery 940 - 940 Telephone, computer & website 13,797 - 13,797 Travel 1,476 - 1,476 Water, electricity & gas 3,339 - 3,339 Repairs, renewals & maintenance 9,625 - 9,625 Insurance 14,170 - 14,170 Property Revaluation 4,200 - 4,200 Professional fees 710 - 710 Event expenses 4,882 - 4,882 Health & safety 514 - 514 General administrative expenses 164 - 164 Bank charges 222 - 222 Independent Examiner’s fee 2,298 - 2,298 Subscription for County Team 720 - 720 __ _ TOTAL EXPENDITURE £244,614 £1,009 £245,623 NET (EXPENDITURE) / INCOME (38,772) (476) (39,248) Revaluation of property 159,000 - 159,000 __ __ Net movement in Funds 120,228 (476) 119,752 Reconciliation of Funds Total funds brought forward 1,230,645 17,919 1,248,564 __ _ ____ Total funds carried forward £1,350,873 £17,443 £1,368,316 |
2022 Total Funds £ 94,920 48,945 2,147 7,212 1,922 4,686 16,504 11,379 - 401 9,569 519 247 234 2,190 504 __ £201,379 (37,404) - _ (37,404) 1,285,968 ____ £1,248,564 |
|---|---|
The notes on pages 9 to 15 form part of these financial statements.
- 7 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
BALANCE SHEET
31 DECEMBER 2023
| FIXED ASSETS Tangible Fixed Assets Investments Total Fixed Assets CURRENT ASSETS Stocks Debtors and prepayments Investments Bank accounts Cash in hand Total Current Assets Creditors – Amounts Payable within One Year Net Current Assets TOTAL NET ASSETS THE FUNDS OF THE CHARITY Unrestricted Funds General purpose funds Revaluation reserves Designated fund Restricted funds TOTAL CHARITY FUNDS |
Notes £ 2 3 11,932 4 20,925 3 - 63,037 668 __ 96,562 5 12,069 _ 7 609,752 680,870 60,251 ____ |
2023 £ £ 1,029,000 254,823 _ 1,283,823 23,158 16,332 38,343 89,935 1,222 __ 168,990 22,249 _ 84,493 _ £1,368,316 649,458 521,870 59,317 _ 1,350,873 17,443 ______ £1,368,316 |
2022 £ 870,000 231,823 __ 1,101,823 146,741 __ £1,248,564 1,230,645 17,919 ______ £1,248,564 |
|---|---|---|---|
The notes on pages 9 to 15 form part of these financial statements.
Approved by Trustees on 2024 and signed on their behalf. 30 October
TRUSTEE Mrs K Pogson Mrs B Walker
COUNTY TREASURER
- 8 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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 2023. 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.
- 9 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
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
| TANGIBLE FIXED ASSETS | |
|---|---|
| Freehold | |
| Property | |
| £ | |
| Cost/valuation | |
| At 1 January 2023 | 870,000 |
| Revaluation | 159,000 |
| Additions in year | - |
| __ | |
| At 31 December 2023 | £1,029,000 |
The freehold properties were professionally revalued by FHP Property Consultants on 5 October 2023. The historical cost of the properties is £348,130.
3. INVESTMENTS
Fixed National Savings Income Bonds Current Hodge Bank January 2023 4. DEBTORS Other debtors Prepayments Payments in Advance |
As at 01.01.2023 Additions £ £ 231,823 23,000 231,823 23,000 38,343 - _ £270,166 £23,000 - 10 - |
Disposals £ - - 38,343 _ £38,343 |
Transfer £ - - - - 2023 £ 5,414 13,525 1,986 _____ £20,925 |
As at 31.12.2023 £ 254,823 254,823 - _ £254,823 2022 £ 4,016 12,116 200 _____ £16,332 |
|---|---|---|---|---|
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
- CREDITORS
| (Amounts payable within one year) 2023 £ Trade creditors 3,207 Other creditors 2,529 Accruals 3,188 Deferred income – deposits received in advance 3,145 __ £12,069 ____ 6. MOVEMENT IN FUNDS At 1.1.23 Incoming Outgoing Property Transfers Resources Resources Revaluation £ £ £ £ £ i) Unrestricted Funds General Purposes 649,458 204,039 243,745 - - Revaluation reserves 521,870 - - 159,000 - Designated fund 59,317 1,803 869 - - 1,230,645 205,842 244,614 159,000 - ii) Restricted Funds Pat Stafford Training Fund 7,199 222 - - - Rita Chambers Adventure Fund – County 3,314 102 - - - Thomas Edward Clarke 1,005 31 - - - Rita Chambers Adventure Fund – Individual 3,998 105 920 - - Barbara Hanson Uniform Fund 500 14 89 - - Barbara Hanson Going Away Fund 1,903 59 - - - 17,919 533 1,009 - - MOVEMENT IN FUNDS - 2022At 1.1.22 Incoming Outgoing Property Transfers Resources Resources Revaluation £ £ £ £ £ £ i) Unrestricted Funds General Purposes 681,410 163,083 195,035 - - Revaluation Reserves 521,870 - - - - Designated fund 64,785 480 5,948 - - |
2022 £ 1,888 2,111 3,973 14,277 __ £22,249 ____ At 31.12.23 £ 609,752 680,870 60,251 1,350,873 7,421 3,416 1,036 3,183 425 1,962 17,443 At 31.12.22 649,458 521,870 59,317 |
|---|---|
- 11 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 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 |
7,287 3,288 997 4,191 522 1,618 17,903 |
57 26 8 32 4 285 412 |
145 - - 225 26 - 396 |
- - - - - - - |
- - - - - - - |
7,199 3,314 1,005 3,998 500 1,903 17,919 |
|---|---|---|---|---|---|---|
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 and Staffing Committee for discussion and approval.
Thomas Edward Clarke Trust
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.
-12-
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
| 7. ANALYSIS OF NET ASSETS BY FUND Unrestricted Restricted Fund Fund £ £ Fixed Assets - Tangible 1,029,000 - - Investments 237,372 17,451 Current Assets 96,562 - _ __ 1,362,934 17,451 Less: Current liabilities 12,061 8 __ _ 1,350,873 17,443 ANALYSIS OF NET ASSETS BY FUND - 2022 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 8. CAPITAL COMMITMENTS AND CONTINGENT LIABILITIES 2023 Capital commitments – Authorised and Contracted Nil Contingent liabilities Nil Financial commitments Nil |
Total £ 1,029,000 254,823 96,562 _ 1,380,385 12,069 __ 1,368,316 Total £ 870,000 231,823 168,990 __ 1,270,813 22,249 ______ £1,248,564 2022 Nil Nil Nil |
|---|---|
9. STAFF COSTS
Total remuneration (excluding Employers National Insurance Contributions) of £64,783 (2022- £57,722) was paid by the charity during the year. No employees received total employee benefits (excluding employer pension costs) of more than £60,000. The average number of paid staff during the year was 7.75 (2022 - 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 2023 reimbursed expenses totalling £1,168 (2022 - £1,055) were paid to 1 (2022 – 9) Trustees.
- 13 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
11. DONATIONS RECEIVED
| County John Starkey Trust Gedling Borough Council Girlguiding Midlands Donations < £100 Elton Gordon Memorial Fund Ann Douglas Notts Fosse Sarah Clarkson Donations < £100 Hanson House The Gray Trust Julie Housden-Bentley travel donated |
Donation Tax to Claim £ £ _ __ 100 - 650 - 6,016 - 555 105 5,000 - 100 - 183 - 264 66 86 13 650 - 99 25 13,703 209 |
Total £ _____ 100 650 6,016 660 5,000 100 183 330 99 650 124 13,912 |
|---|---|---|
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).
-14 -
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
14. GRANTS PAID
| Gifts of Flowers ACE Grant International grants Designated International – designated (refund from Mexico trip) Sylvia Rousse Restricted Rita Chambers Fund Pat Stafford |
£ 183 497 7,100 (331) 1,200 920 89 |
|---|---|
| 9,658 |
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 |
2023 £2,298 2023 200 800 600 _ £1,600 |
2022 £2,190 2022 200 800 800 _ £1,800 |
|---|---|---|
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 £876 (2022- £665).
-15 -