2021-12-31-accounts - The Guide Association Derbyshire

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			Page
Report ofthe Trustees		1	lo	5
Independent Examiner's	Report
Statement of Financial	Activities
Balance Sheet
Notes to the Financial Statements		9	to	21

REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	REFERENCE AND ADMINISTRATIVE	DETAILS	DETAILS
Registered Charity number
504343
Principal address
Suite 3C Unicorn House
Wellington Street
RIPLEY
DE5 3EH
Trustees
Mrs M Lewis County Commissioner
Mrs I Clarke Assistant		County Commissioner
Miss J Hems Assistant		County Commissioner
Mrs J Stoney County	Treasurer
Mrs Sarah Smith
Mrs Dawn Hutcheson
Mrs Katie Tanfield
Mrs Mary Kellary
Ms Amanda Patchett
Ms Angela Arter
Mrs Carole Nightingale				Appointed		01/08/21
Miss Sarah Parr				Appointed		02/12/21
Miss Alison Campbell				Resigned		21/06/21
Mrs Patricia Pres!and				Resigned		31/07/21
Ms Lisa Eyre				Resigned		31/12/21
Mrs Linda Potter				Resigned		13/01/21
Independent Examiner
David Mellor FCA
institute ofChartered	Accountants		in England		&Wales
Johnson Tidsall Limited
Chartered Accountants
81 Burton Road
Derby
Derbyshire
DE1 1TJ

						2021	2020
				Unrestricted	Restricted	Total	Total
			Notes	funds	funds	funds f	fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies				50,996		50,996	69,908
Charitable activities
County				63,237		63,237	61,366
Pax Tor Brownie House				17,669		17,669	10,898
Pax Hoh Campsite				8,000		8,000	10,150
Glenbrook Activity Centre				21,084		21,084	34,962
Virtual Branches				409		409
Other trading activities				3,601		3,601	56,662
Investment income				108		108	1,181
Other income				4 059		1,059	13,695
Total				166,163		166,163	258,882
EXPENDITURE ON
Raising funds				18,925		18,925	84,615
'Charitable activities
County				69,141		69,141	134,459
Pax Tor Brownie House				7,026		7,026	9,473
Pax Hoh Campsite				7,218		7,218	6,643
Glenbrook Activity Centre				252,757		252,757	2,180
Peak Camps				550		550	64,217
Latham Legacy					564	564
Virtual Branches				2,768		2,768
Total				358,385	564	358,949	301,587
NET INCOME/(EXPENDITURE)				(192,222)	(564)	(192,786)	(42,705)
RECONCILIATION OF FUNDS
Total funds brought	forward			638,605	6,386	644,991	667,696
TOTAL FUNDS CARRIED FORWARD				448,383	5,822	452 205	644,991

				2021		2020
		Unrestricted	Restricted	Total		Total
		funds	funds	funds		funds
	Notes	E	f	E
FIXEDASSETS
Tangible assets	16	42,140		42,140		289,245
CURRENT ASSETS
Stocks	17	4,119		4,119		15,321
Debtors	18	4498		4,498		4,116
Cash at bank and in hand	19	402,904	5,822	408,726		363,573
		411,521	5,822	417,343		383,010
CREDITORS
Amounts falling due within one year	20	(7,278)		(7,278)		(27,264)
NET CURRENT ASSETS		404,243	5,022	410,065	'	355 746
TOTAL ASSETS LESSCURRENT	LIABILITIES	446,383	5,822	452,205		644,991
NET ASSETS		446,303	5,022	452,205		644,991
FUNDS	21
Unrestricted funds				446,383		638,605
Restricted funds				5,822		6,386
TOTAL FUNDS				452,205		644,991

DONATIONS AND LEGACIES	DONATIONS AND LEGACIES	DONATIONS AND LEGACIES
					2021	2020f
Glenbrook Activity Centre						1,765
Other donations					193	2,047
Subscriptions					50,803	66,096
					50,996	69,908
OTHER	TRADING ACTIVITIES
					2021f	2020
Camps and other activities Sale ofgoods Properties Income					2,350 1,251	51,619 5,063
					3,601	56,682
INVESTMENT INCOME
					2021f	2020f
Deposit	account interest				108	1,181
INCOME FROM CHARITABLE			ACTIVITIES
			Activity		2021 f	2020f
Grants Training Camps and other activities Programme and Events Grants			County County County County Pax Tor Brownie House		56,234 564 6,439 17,669	13,708 2,774 44,904 'i0,000
Camps Grants	and other activities		Pax Tor Pax Hoh	Brownie House Campsite	8,000	898 10,000
Camps Grants	and other activities		Pax Hoh Campsite Glenbrook Activity Centre		21,084	150 34,982
Grants			Virtual Branches		409
					110,399	117,416
Grants	received, included	in the	above, are as follows:
					2021	2020
Council	Rates Grant				94,123	60,000
Coronavirus Job Retention		Scheme			8,614	8,690
Growth	Grant				659
					103,396	68,690

2021f	2020f
1,059	13,695

Other trading activities
	2021f	2020 f
Purchases	2,291	1,061
Camp and other activities Provision ofservices	2,036	140 'I5,623
Repairs and renewals	3,513	17,541
Glenbrook wages Growth and retention	5,441 272	27,281 122
Depreciation	5,372	22,847
	18,925	84,615

CHARITABLE ACTIVITIES COSTS
		Grant
		funding of
	Direct	activities	Support
	Costs (see	(see note	costs (see
	note 10) f	11)	note 12) f	Totals f
County Pax Tor Brownie House	7,250 7,026	38	61,853	69,141 7,026
Pax Hoh Campsite Glenbrook Activity Centre Peak Camps Latham Legacy Virtual Branches	6,677 550 564 1,120		54'I 252,757 1,648	7,218 252,757 550 564 2,768
	23,187	38	316,799	340,024

	DIRECT C	OST	S OF CHARITABL	E ACTIVITIES
							2021	2020
								f
	Rates and	water						426
	Insurance						2,762
'	Light and Telephone	heat					2,104 782	3,126 637
	Advertising							83
	Sundries							25
	Training						3,211	1,751
	Camp and	activity costs					6,273	111,141
	Advisors expenses							282
	Repairs and renewals						4,302	4,983
	Depreciation						3,753	4,135
							23,187	126,589
	GRANTS	PAYABLE
							2021f	2020 f
	County						38	11,337
	The total grants		paid to individuals	during the year was as follows:
							2021f	2020 f
	Peak 2015						38	11,337
	SUPPORT	COSTS
							Governance
				Management f	Finance f		costs	Totals
	County			56,056		332	5,465	61,853
	Pax Hoh Campsite						541	541
	Glenbrook	Activity Centre			252,543		214	252,757
	Virtual Branches			1,648				1,648
				97,704	252,875		6,220	316,799

Management
				2021	2020
			Virtual	Total	Total
		County f	Branches	activities f	activities
Wages		34,014		34,014	39,663
Other operating	leases	9,768		9,768	9,966
Insurance		867		867	3,670
Light and heat		890		890	1,648
Telephone		386		386	693
Sundries		5,452		5,452	3,868
Administration	expenses	3,552		3,552	9,602
Carried forward		54,929		54,929	69,110

Management	-	cont	inue	d
									2021	2020
								Virtual	Total	Total
						County f		Branches f	activities f	activities
Brought forward Maintenance						54,929 789			54,929 789	69,110 200
Furniture and Subscriptions	equipment						158	1,648	158 1,648	50
Depreciation	oftangible			and fixed assets			180		180
						56,056		1,648	57,704	69,360
Finance
									2021	2020
								Glenbrook
								Activity	Total	Total
						County		Centre	activities f	activities f
Loss on disposal		of	tangible		fixed assets		332	252 543	252,875
The disposal	of	Glenbrook			Activity Centre represents	the	transfer ofthe assets		back.to Girlguiding	UK on the 1"
April 2021.
Governance	costs
									2021	2020
								Glenbrook
						Pax	Hoh	Activity	Total	Total
					County	Campsite f		Centre f	activities f	activities f
Accountancy Legal 8 Professional Expenses			fees		2,742 1,092 1,631		541	(2) 216	2,740 1,308 2,172	3,432 2,316 3,938
					5,465		541	214	6,220	9,686

The average monthly nu	mber o	fempl	o	yees during the y	ear	was as follows:
							2021			2020
M an age ria I staff Administrative staff							1 3			2 3
No employees received	emoluments		in	excess off60,000.
The full time equivalent	for the	number		ofmanagement	and administration staff was 3(2020:3)
Key employees
The executive decision	making	body	is the senior leadership			team comprising	the trustees.		No	remuneration i
paid to trustees.
The employed staff are	not involved		in	senior leadership	and their function is either administrative					or practical in
delivering and supporting	the trustees.			There are no key employees as described			in the current		legislation.
COMPARATIVES FOR	THE STATEMENT OF FINANCIAL ACTIVITIES
						Unrestricted	Restricted			Total
						funds f	funds			fundsf
INCOME AND ENDOWMENTS		FROM
Donations and legacies						69,908				69,908
Charitable activities
County						61,386				61,386
Pax Tor Brownie House						10,898				10,898
Pax Hoh Campsite						10,150				10,150
Glenbrook Activity Centre						34,982				34,982
Other trading activities						56,682				56,682
Investment income						1,181				1,181
Other income						13,695				13,695
Total						258,882				258,882
EXPENDITURE ON
Raising funds						84,6'I 5				84,615
Charitable activities
County						134,332		127		134,459
Pax Tor Brownie House						9,473				9,473
Pax Hoh Campsite						6,643				6,643
Glenbrook Activity Centre						2,180				2,180
Peak Camps						64,217				64,217
Total						301,460		127		301,587
NET INCOME/(EXPENDITURE)						(42,578)	(127)			(42,705)
Transfers between funds						7,034	~7,034)
Net movement in funds						(35,544)	(7,161)			(42,705)


15.	COIIPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES - continued
				Unrestricted	Restricted	Total
				funds	funds	funds
				f	f	f
	RECONCILIATION	OF FUNDS
	Total funds brought		forward
	As previously reported			789,525	13,547	803,072
	Prior year adjustment			)115.376)		)115.376)
	As restated			674,149	13,547	687,696
	TOTAL FUNDS CARRIED FORWARD			638,605	6,386	644,991
16.	TANGIBLE FIXEDASSETS
					Fixtures
			Freehold	Long	and
			property	leasehold f	fittings f	Totals f
	COST
	At 1 January 2021		66,941	392,129	241,626	700,696
	Additions				14,825	14,825
	Disposals			)392,729)	~I72.154)	)584,283)
	At 31 December 2021		66 941		84,297	151,238
	DEPRECIATION
	At 1 January 2021		43,089	157,678	210,684	411,451
	Charge for year		2,624	3,922	2,761	9,307
	Eliminated on disposal			)161,600)	)150,060)	~311660)
	At 31 December 2021		45 713		63,385	109,098
	NET BOOK VALUE
	At 31 December 2021		21,228		20,912	42,140
	At 31 December 2020		23,852	234,451	30,942	289,245
17.	STOCKS
					2021 f	2020 f
	Stocks				4,119	15,321

18.	DEBTORS:AMOUNTS	FALLING DUE WITHIN ONE YEAR
			2021	2020
			6	E
	Prepayments and accrued income		4,498	4,116
19.	CASH AT BANK AND IN HAND
			2021	2020
			E	E
	BANK
	County:
	Current account		1,746	1,746
	Special Interest Bearing	account	105,382	105,371
	Business Reserve account		5,267	5,256
	National Savings account		10,914	10,835
	National Savings income	bonds	65,000	65,000
	Lloyds Business Account		104,385	31,169
	Pax Tor Brownie House:
	Current account		5,514	7,059
	Business Reserve account		76,366	76,358
	Pax Hoh Campsite:
	Lloyds current account		19,187	15,554
	Glenbrook Activity Centre accounts
	Community Direct Plus account			18,736
	Business Select 14day account			10,317
	Business Select Instant Access account			477
	Share of Peak Camps account		14,562	15,112
	Bank total		408,323	362,990
	CASHIN HAND
	County			332
	Pax Hoh Campsite		304	67
	Pax Tor		63	22
	Glenbrook Activity Centre		36	162
			408726,	363,573

MOVEMENT IN FU	N	DS
							Net
							movement	At
						At 1/1/21 f	in funds	31/12/21 f
Unrestricted funds
General Fund						519,478	(189,350)	330,128
Combined Campsite		and	Development
Fund						64,390		64,390
International Travel	Fund					4,844		4,844
Half share of Peak	Camps Reserve					15,112	(550)	14,562
Outdoor Fund (D of E)						3,188		3,188
County Commissioner		Fund				2,952		2,952
Peak International Experience Peak 2015and Opportunities				Fund		7,979 28 662	~2,322)	7,979 18,340
						638,605	(192,222)	446,383
Restricted funds
Latharn Legacy Fund						5,896	(564)	5,332
International Fund						490		490
						6,386	~564)	5,822
TOTAL FUNDS						644,991	)192,786)	452,285
Net movement in funds,			included		in the above are as fo11ows:
						Incoming	Resources	Movement
						resources f	expended f	in funds f
Unrestricted funds
General Fund						164+23	(354,273)	(189,350)
Half share of Peak Camps Reserve Peak 2015and Opportunities Fund						1,240	(550) ~3,562)	(550) ~2,322)
						166,163	(358,385)	(192,222)
Restricted funds
Latham Legacy Fund							(564)	(564)
TOTAL FUNDS						166,163	~358,949)	~192,786)

Comparatives for m	ovement	in funds
			Prior	Net	Transfers
			year	movement	between	At
		At 1/1/20	adjustment f	in funds f	funds f	31/12/20
Unrestricted funds
General Fund		530,377		(10,950)	51	519,478
Combined Campsite	and
Development Fund		64,336		54		64,390
International Travel Fund		5,334			(490)	4,844
Half share of Peak Camps
Reserve		142,211	(115,376)	(19,246)	7,523	15,112
Outdoor Fund (D of E)		3,188				3,188
County Commissioner
Fund		3,952		(1,000)		2,952
Peak International
Experience		7,979				7,979
Peak 2015and Opportunities Fund		32,148		~11,436)	~50)	20,662
		789,525	(115,376)	(42,578)	7,034	638,605
Restricted funds
Latham Legacy Fund		6,023		(127)		5,896
Chatsworth Bursary Fund		7,524			(7,524)
International Fund					490	490
		13,547		~127	7,034	6,386
TOTAL FUNDS		803,072	~115,376)	~42.705)		644,991

Comparative net mov	ement	in funds, included in the	above are as follows:
			Incoming	Resources	Movement
	'		resources	expended f	in funds f
Unrestricted funds
General Fund			213,822	(224,772)	(10,950)
Combined Campsite	and Development
Fund Half share of Peak Camps Reserve			89 44,971	(35) (64,217)	54 (19,246)
County Commissioner Fund Peak 2015and Opportunities		Fund		(1,000) ~11,436)	(1,000) ~11.436)
Restricted funds			258,882	(301,460)	(42,578)
Latham Legacy Fund				(127)	(127)
TOTAL FUNDS			258,882	)30),557)	~42,705)

A current year 12 mo	nths	and	prior	year 12months	combined	position is as fol	lows:	lows:
					Prior	Net	Transfers
					year	movement		between	At
				At 1/1/20 F	adjustment	in funds		funds F	31/12/21 f
Unrestricted funds
General Fund				530,377		(200,300)		51	330,128
Combined Campsite	and
Development Fund				64,336		54			64,390
International Travel Fund				5,334				(490)	4,844
Half share ofPeak Camps
Reserve				142,211	(115,376)	(19,796)		7,523	14,562
Outdoor Fund (D ofE)				3,188					3,188
County Commissioner
Fund				3,952		(1,000)			2,952
Peak International
Experience				7,979					7,979
Peak 2015and Opportunities Fund				32,148		~)3.758)	~50)		18,340
				789,525	(115,376)	(234,800)		7,034	446,383
Restricted funds
Latham Legacy Fund				6,023		(691)			5,332
Chatsworth Bursary	Fund			7,524				(7,524)
International Fund								490	490
				13,547		691			5,822
TOTAL FUNDS				803 072	)115,376)	~235,491)			452,205
A current year 12 months		and	prior	year 12 months	combined	net movement	in funds,	included	in the above a
as follows:
						Incoming	Resources		Movement
						resources	expended		in funds
						F		E	F
Unrestricted funds
General Fund						378,745	(579,045)		(200,300)
Combined Campsite	and Development
Fund						89		(35)	54
Half share ofPeak Camps		Reserve				44,971		(64,767)	(19,796)
County Commissioner Fund Peak 2015and Opportunities			Fund			1,240	(1,000) ~14,998)		(1,000) ~13,756)
Restricted funds						425,045	(659,845)		(234,800)
Latham Legacy Fund								(691)	(691)
TOTAL FUNDS						425,045	~660,536)		~235,491)