## **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:
1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. 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 Activities**continued…
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**
5. **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 - 2022**At 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.
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**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).
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**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).
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