THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
“GIRLGUIDING NOTTINGHAMSHIRE COUNTY”
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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 - 16 |
THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
TRUSTEES:
The Trustees who served during the year to 31 December 2024 and up to the date of this report were:
| County Commissioner | Kirstie Pogson | to May 2025 |
|---|---|---|
| County Commissioner (Joint) | June Bingham | from May 2025 |
| County Commissioner (Joint) | Heather Watson | from May 2025 |
| Assistant County | ||
| Commissioners | June Bingham | to May 2025 |
| Heather Watson | to May 2025 | |
| Joanna Ward | from May 2025 | |
| Division Commissioners | ||
| Ashfield | Vacant | to August 2024 |
| Kelly Bacon | from August 2024 | |
| Attenborough and Toton | Vacant | to September 2024 |
| Sarah Dumelow | from September 2024 | |
| Beauvale | Mandy Turgoose | |
| Beeston and Chilwell | Emma Whitt | to November 2024 |
| Emily Charlesworth | from November 2024 | |
| Mansfield | Kirsty Ulyatt | |
| Newark | Janet Collins | to January 2025 |
| Vacant | from January 2025 | |
| Newstead | Dorothy Jowitt | |
| Nottingham Daybrook | Anita Brown | to May 2025 |
| Lauren Stoner | from July 2025 | |
| Nottingham Forest | Eleanor Lang | |
| Nottingham Hemlock & Castle | Moira Sibbert | |
| Nottingham Westdale | Gillian Dack | to September 2024 |
| Alice Masters | from September 2024 | |
| Notts Fosse | Sandra Black | to September 2024 |
| Lindsey Brown | from September 2024 | |
| Notts Wolds | Rachel Quick | to April 2024 |
| Jennifer Finch | from April 2024 | |
| Ollerton | Ruth Hennell | |
| Retford | Karen Taylor | to May 2025 |
| Claire Cheetham | from May 2025 | |
| Southwell | Linda Broom | to April 2025 |
| Sarah Greig | from April 2025 | |
| West Bridgford | Caroline Crew | |
| Worksop | Beverley Bury | to October 2025 |
| Emilie Thomas-Mais | from October 2025 | |
| PRESIDENT | Susan Westwood | |
| VICE PRESIDENTS | Philippa Farr | Julie Surgey |
| Janice Culley-Oliver | Joyce Woods | |
| Jane Allen | Sara Pearce | |
| Eve Griffith | Dee Miles | |
| Eileen Harvey | Jean Ramsden | |
| Pam Lamb | C Leaver |
|
| Anne Allery Resigned March 2025 | ||
| Sarah Clarkson Appointed | October 2025 |
Charity Number: 503168 Charity Offices: 16 – 18 Burton Road, Carlton, Nottingham NG4 3DF Independent Examiner: Karen Mealand FCCA
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 2024. 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. 306016).
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.
COUNTY COMMISSIONER’S REPORT ANNUAL REPORT 2024
2024 started again with a stable membership, both adult and young members had gradually increased. The County had lots of opportunities for the membership to engage in, and our county properties were in high demand.
We held our County Day in February where our adult members came along to participate in training and taster sessions, all of which benefit the excellent local guiding that happens across the county on a weekly basis.
In March our property teams attended the Region property conference in Birmingham, where they brushed up on their knowledge and gained new information to bring back and utilise at Elton, Hanson House and Roughbreck. As County Commissioner I had the pleasure of attending St Georges Day Parade, The Scouts Big Weekend, Nottinghamshire County Show, The Kings Birthday service at Southwell Minster and the Buckingham Palace Garden Party.
Girlguiding Nottinghamshire hosted the Finnish Scouts when they visited in June, and we joined with Nottinghamshire Scouts at Walesby Forest for a campfire. Our first all section event of the year also took place in June when we gathered at the Albert Hall for the Ginormous Choir which again was outstanding and enjoyed by all who attended.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
Our Brownie event in July at Wheelgate Park went down a blast, the weather was kind and the Brownies had a fantastic day of fun and adventure. In September members of Girlguiding Nottinghamshire and Nottinghamshire Scouts auditioned and began rehearsals for the 2025 Gangshow. In October it was the Guides turn to sleepover with the dinosaurs at Wollaton Hall, they enjoyed some murder mysteries, campfire and the Notts traditional silent disco.
In November we held our county awards and our first Winter Sparkle & Dine evening. Our county shop continued to serve the counties needs well enabling leaders and parents to get all their uniforms and badges amongst lots of additional items available. I would like to say a huge thank you to all our staff, volunteers and those who support in the background for everything you do, without you Girlguiding Nottinghamshire would not continue to grow and flourish. I am looking forward to the opportunities that will be available in 2025 and beyond.
County Commissioner
COUNTY TREASURER’S FINANCIAL REVIEW
The financial year saw a return to a surplus of income over expenditure which is encouraging especially following the 2023 deficit.
There was a small reduction in membership to 6,363 but income in this respect was higher following the £4 increase applied for the year. This has helped towards the surplus that has arisen in the year. Membership is much reduced from pre covid levels and the management of the Association must reflect this.
The shop again transferred £5,000 to the county despite still being restricted to opening one Saturday a month, with most sales still be conducted via our "click and collect" system The shop team are hopeful that in the new year we will be able to open more often. Unfortunately the shop saw a reduction in sales of £4,500 as more people move to ordering from Trading directly due to the difficulties and restrictions of visiting the shop. A discount scheme has been put in place and has encouraged some of the members with larger orders to use the shop facility and they received a total reduction in their bills of £1,000 which has meant that some of the shops profits have benefitted those units directly.
This year saw events held at Wheelgate for Rainbows and Brownies, a sleepover at Wollaton Hall for Guides, a Winter Ball for the leaders and the Ginormous Choir returned for another year. Although these events are included in the income, the corresponding expenditure is included further down in the accounts and overall they made a small surplus which was returned to the county funds.
No international trips were held this year, but planning is underway for a trip to Iceland in 2025.
Expenditure on events continued but at a much lower level following the 2023 coronation event with the county providing an awards ceremony, a training day and support for the St. Georges parade in Southwell.
There was an increase in donations for both Elton and Hanson House with both applying for funding for building improvements. Elton are well on their way to meeting their target for repairing the drains and Hanson House have upgraded all the lighting to LED, repaired the kitchen roof and had the bell cleaned. Hanson House also combined the two water meters to save on charges.
This year grants were paid to assist members with support from the various restricted funds including another 18 from the Sylvia Rousse Access for All fund.
We continue to pay our staff in line with the Living Wage Foundation which pays above the minimum wage and is considered to be a better reflection of actual living costs. This year the rises amounted to 10.1%.
Finally, the Trustees of Girlguiding Nottinghamshire have decided that Trustees and Presidents will be listed by their first name rather than Mrs, Miss or Ms as has been the case historically.
Bridget Walker MAAT County Treasurer
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
RESERVES POLICY
The Trustees believe The Guide Association – Nottinghamshire County needs unrestricted funds to provide the following:
-
to provide funds to support projects, training and events for members of Girlguiding within our county.
-
to cover administration, fundraising and training costs, which allow the charity to function.
-
to cover continuing and exceptional running, maintenance and repair costs of the properties and sites owned/leased by the charity.
The Trustees consider it prudent, that unrestricted reserves should be sufficient:
-
to avoid the necessity of selling assets held for the charity’s use.
-
to cover a minimum of one year’s administration, fundraising and training costs.
-
to provide a pool of funds which can be designated to specific projects and events over the forthcoming years and to meet all unforeseen repair costs.
The Trustees monitor the level of reserves and review the reserves position annually as part of the accounts approval process and take appropriate action to maintain the reserves, when necessary, throughout the year.
TRUSTEES INDUCTION AND TRAINING
The Trustees of The Guide Association – Nottinghamshire comprise of the County Commissioner, appointed by the Region Chief Commissioner, the Assistant Commissioner(s) appointed by the County Commissioner and the Division Commissioners who are appointed by the County Commissioner after consultation with the leaders in their Division. All have a term of office of 5 years.
On appointment, the induction process consists of being appointed a mentor and being supported by either the County Commissioner or one of the Assistant County Commissioners. A Commissioner Handbook is also given to them. Once appointed, they become a Trustee to the charity. All new Commissioners attend regular commissioners training which includes a session on the role of a Trustee.
RISK REVIEW (Risk Register)
The Trustees have conducted their own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure quality of delivery for all operational aspects of the charity. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
INVESTMENT POLICY
The investments of the Guide Association – Nottinghamshire County are reviewed regularly throughout the year by the Finance and Staffing Committee. Future financial commitments are taken into consideration and any surplus funds, along with any maturing investments, are reinvested. Interest rates are reviewed and compared against other rates before reinvesting. We only invest in fixed rate investments so as to minimise risk of loss. All decisions are taken jointly by the members of the Finance and Staffing Committee, are done in good faith and are ratified by the Trustees.
On behalf of the Trustees
June Bingham
29 October 2025
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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 2024 which are set out on pages 6 to 16.
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
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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 Certified Accountants 29 Arboretum Street Nottingham NG1 4JA
Dated:
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024
| INCOME FROM: Donations & Legacies (note 11) Charitable Activities Charitable trading activities Other Trading Activities Subscriptions net of rebates Rent received Investments 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 £ £ £ 6,700 18,626 25,326 97,548 - 97,548 95,445 - 95,445 252 - 252 10,951 666 11,617 5,520 - 5,520 __ £216,416 £19,292 £235,708 28,634 - 28,634 4,352 529 4,881 45,491 3,105 48,596 4,652 - 4,652 23,165 - 23,165 2,349 - 2,349 _ ____ 108,643 3,634 112,277 |
2023 Total Funds £ 13,912 112,526 70,147 360 9,098 332 __ £206,375 34,751 9,658 36,438 3,060 46,725 2,853 ______ 133,485 |
|---|---|---|
The notes on pages 9 to 16 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 2024
| Unrestricted Restricted Total Funds Funds Funds £ £ £ EXPENDITURE Continued… Brought forward 108,643 3,634 112,277 Charitable Activitiescontinued… Salaries 60,851 - 60,851 Printing, postage & stationery 1,647 - 1,647 Telephone, computer & website 11,888 - 11,888 Travel 1,174 - 1,174 Water, electricity & gas 6,400 - 6,400 Repairs, renewals & maintenance 5,541 - 5,541 Insurance 16,732 - 16,732 Property Revaluation - - - Professional fees 421 - 421 Event expenses 5,895 - 5,895 Health & safety 539 - 539 General administrative expenses 60 - 60 Bank charges 135 - 135 Independent Examiner’s fee 2,830 - 2,830 Subscription for County Team 810 - 810 __ _ TOTAL EXPENDITURE £223,566 £3,634 £227,200 NET INCOME/(EXPENDITURE) (7,150) 15,658 8,508 Transfer to restricted funds (5,229) 5,229 - Revaluation of property - - - __ __ Net movement in Funds (12,379) 20,887 8,508 Reconciliation of Funds Total funds brought forward 1,350,873 17,443 1,368,316 __ _ ____ Total funds carried forward £1,338,494 £38,330 £1,376,824 |
2023 Total Funds £ 133,485 55,081 940 13,797 1,476 3,339 9,625 14,170 4,200 710 4,882 514 164 222 2,298 720 __ £245,623 (39,248) - 159,000 _ 119,752 1,248,564 ____ £1,368,316 |
|---|---|
The notes on pages 9 to 16 form part of these financial statements.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
BALANCE SHEET
31 DECEMBER 2024
| FIXED ASSETS Tangible Fixed Assets Investments Total Fixed Assets CURRENT ASSETS Stocks Debtors and prepayments 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 9,637 4 18,641 31,049 484 __ 59,811 5 12,810 _ 7 598,766 680,870 58,858 ____ |
2024 £ £ 1,029,000 300,823 _ 1,329,823 11,932 20,925 63,037 668 __ 96,562 12,069 _ 47,001 _ £1,376,824 609,752 680,870 60,251 _ 1,338,494 38,330 ______ £1,376,824 |
2023 £ 1,029,000 254,823 __ 1,283,823 84,493 __ £1,368,316 1,350,873 17,443 ______ £1,368,316 |
|---|---|---|---|
The notes on pages 9 to 16 form part of these financial statements.
Approved by Trustees on 29 October 2025 and signed on their behalf.
COUNTY COMMISSIONER June Bingham
COUNTY COMMISSIONER
Heather Watson
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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.
2. TANGIBLE FIXED ASSETS
| TANGIBLE FIXED ASSETS | |
|---|---|
| Freehold | |
| Property | |
| £ | |
| Cost/valuation | |
| At 1 January 2024 | 1,029,000 |
| Revaluation | - |
| Additions in year | - |
| __ | |
| At 31 December 2024 | £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
| As at 01.01.2024 £ Fixed National Savings Income Bonds 254,823 £254,823 4. DEBTORS Other debtors Prepayments Payments in Advance 5. CREDITORS (Amounts payable within one year) Trade creditors Other creditors Accruals Deferred income – deposits received in advance |
Additions £ 46,000 £46,000 |
Disposals £ - £ - |
Transfer £ - £ - 2024 £ 717 14,649 3,275 _ £18,641 2024 £ 1,030 4,214 3,530 4,036 ____ £12,810 |
Transfer £ - £ - 2024 £ 717 14,649 3,275 _ £18,641 2024 £ 1,030 4,214 3,530 4,036 ____ £12,810 |
Transfer £ - £ - 2024 £ 717 14,649 3,275 _ £18,641 2024 £ 1,030 4,214 3,530 4,036 ____ £12,810 |
|---|---|---|---|---|---|
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| 6. MOVEMENT IN FUNDS At 1.1.24 Incoming Outgoing Property Resources Resources Revaluation £ £ £ £ i) Unrestricted Funds General Purposes 609,752 214,132 219,966 - Revaluation reserves 680,870 - - - Designated fund 60,251 2,284 3,600 - 1,350,873 216,416 223,566 - ii) Restricted Funds Pat Stafford Training Fund 7,421 286 200 - Rita Chambers Adventure Fund – County 3,416 130 - - Thomas Edward Clarke 1,036 40 - - Rita Chambers Adventure Fund – Individual 3,183 120 281 - Barbara Hanson Uniform Fund 425 15 48 - Barbara Hanson Going Away Fund 1,962 75 - - LED lighting - 2,281 2,510 - Bell cleaning - 595 595 - Drainage repairs/upgrade - 15,750 - - 17,443 19,292 3,634 - MOVEMENT IN FUNDS - 2023At 1.1.23 Incoming Outgoing Property 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 - |
Transfers £ (5,152) - (77) (5,229) - - - - - - 229 - 5,000 5,229 Transfers £ - - - |
At 31.12.24 £ 598,766 680,870 58,858 1,338,494 7,507 3,546 1,076 3,022 392 2,037 - - 20,750 38,330 At 31.12.23 609,752 680,870 60,251 |
|---|---|---|
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
| ii) Restricted Funds Pat Stafford Training Fund Rita Chambers Adventure Fund - County Thomas Edward Clarke Rita Chambers Outdoor Fund – Individual Barbara Hanson Uniform Fund Barbara Hanson Going Away Fund |
7,199 3,314 1,005 3,998 500 1,903 17,919 |
222 102 31 105 14 59 533 |
- - - 920 89 - 1,009 |
- - - - - - - |
- - - - - - - |
7,421 3,416 1,036 3,183 425 1,962 17,443 |
|---|---|---|---|---|---|---|
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. As this fund is rarely used, the trustees have agreed that from 1 January 2025 this fund will also be available to fund county trainings.
Rita Chambers Adventure Fund
Received in 2013 to be used by the County to fund outdoor activities. In 2024 the fund was renamed the adventure fund to allow grants to be given to indoor 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 adventures 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. The county were allowed to choose who could benefit and decided to give grants to units who have not been away before and need financial support. They must stay at one of our properties.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Designated Fund
International Fund
This fund has been created from 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.
7.
8.
| ANALYSIS OF NET ASSETS BY FUND | Unrestricted | Restricted | |
|---|---|---|---|
| Fund | Fund | Total | |
| £ | £ | £ | |
| Fixed Assets - Tangible | 1,029,000 | - | 1,029,000 |
| - Investments | 262,768 | 38,055 | 300,823 |
| Current Assets | 59,536 | 275 | 59,811 |
| _ | ______ | _ | |
| 1,351,304 | 38,330 | 1,389,634 | |
| Less: Current liabilities | 12,810 | - | 12,810 |
| __ | ______ | __ | |
| £1,338,494 |
£38,330 |
£1,376,824 |
|
| ANALYSIS OF NET ASSETS BY FUND - 2023 | Unrestricted | Restricted | |
| Fund | Fund | Total | |
| £ | £ | £ | |
| Fixed Assets - Tangible | 1,029,000 | - | 1,029,000 |
| - Investments | 237,372 | 17,451 | 254,823 |
| Current Assets | 96,562 | - | 96,562 |
| _ | ______ | ______ | |
| 1,362,934 | 17,451 | 1,380,385 | |
| Less: Current liabilities | 12,061 | 8 | 12,069 |
| __ | ______ | __ | |
| £1,350,873 |
£17,443 | £1,368,316 |
|
| CAPITAL COMMITMENTS AND CONTINGENT | LIABILITIES | ||
| 2024 | 2023 | ||
| Capital commitments – Authorised and Contracted | Nil | Nil | |
| Contingent liabilities | Nil | Nil | |
| Financial commitments | Nil | Nil |
9. STAFF COSTS
Total remuneration (excluding Employers National Insurance Contributions) of £60,851 (2023- £64,783) 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 7.08 (2023 – 7.5) part-time employees engaged for administrative duties, cleaning and wardening at Elton and Hanson House. No Trustees received remuneration during the year.
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
10. TRUSTEES EXPENSES
During the year ended 31 December 2024 reimbursed expenses totalling £2,478 (2023 - £1,168) were paid to 15 (2023 – 1) Trustees.
11. DONATIONS RECEIVED
| County John Starkey Trust Newark Trefoil Guild Freemasons Bassetlaw Girlguiding Midlands Vice President’s donations Donations < £100 Gift aid interest received Elton JN Derbyshire Trust Thomas Edward Clarke Jessie Spencer Trust Lady Hind Sir John Eastwood Rushcliffe BC Thomas Farr Leslie Sell Trust Members donations Shop Volunteer donations Hanson House Rotary Leslie Sell Trust National Grid Councillors Pappfest donation Eileen Harvey Newstead Trefoil Julie Bentley_Housden Members / units < £100 Designated – Sylvia Rouse Additional Distribution |
Donation Tax to Claim £ £ _ __ 100 - 120 - 304 - 594 - 378 81 101 25 6 - 4,000 - 2,000 - 1,000 - 2,500 - 2,000 - 250 - 2,000 - 2,000 - 2,523 23 246 62 700 - 1,000 - 150 - 550 - 1,000 - 595 - 281 - 509 127 77 - 24 - 25,008 318 |
Total £ _____ 100 120 304 594 459 126 6 4,000 2,000 1,000 2,500 2,000 250 2,000 2,000 2,546 308 700 1,000 150 550 1,000 595 281 636 77 24 25,326 |
|---|---|---|
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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. GRANTS PAID
| Gifts of Flowers ACE Grant Gift Vouchers Cards/Small gifts Designated Sylvia Rousse Restricted Rita Chambers Activity Fund Pat Stafford Barbara Hanson |
£ 117 499 103 33 3,600 281 200 48 |
|---|---|
| 4,881 |
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.
Grants were paid to 38 individuals and 18 units.
| 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 |
£2,500 2024 200 800 400 _ £1,400 |
£2,298 2023 200 800 600 _ £1,600 |
|---|---|---|
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THE GUIDE ASSOCIATION – NOTTINGHAMSHIRE COUNTY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
2024 2023
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 £1,125 (2023- £876).
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