REGISTERED CHARITY NUMBER: 50434J REPORT OF THE TRUSTEES AND VNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 FOR THE GUIDE ASSOCIATION-DERBYSHIRE
THE GUIDE ASSOCIATION- DERBYSHIRE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEM8ER 2023 Pag• Report ol th• Trnst•e• Indop•nd•nt Ex•mln•rf8 R•port 8tatem•nt of FIMn¢lal A¢llvltl•• Balance Sheet Not•• to tho Flnancl•l Stat•m•nt• 8 to 18
THE GUIDE ASSOCIATION- DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The trustee8 prn1 thglr report wlih Ihe lknanclBI statenIS d Ihe ¢harfty fv the year erKlod 31 Dacembgr 2023, The trustees have adopled th8 provlslong of Acoounllng and Rèporting by Ch8rille¥: Staiemenl of Recommanded Pracll¢e appitablo lo charftl98 prapwkng thelr accounts In ac4>)rdanc8 wlth the Fknancbl Rèporung Standard appllcabla in th8 UK and Rapublc of (FRS 1021 {affectlve 1 jaary J)19). Thg flnèndal st8tèmants have been pr8par8d h 8CtordanG8 wlth ihe acCounfig pc4ld68 881 out In nolas to Ihe aceounl$ and comply K4th the charlty8 govern1 document, the GharW8s Act 2011 and AcxountSThJ and ReportlrvJ by Charfueg; Stat8m8nt of Re8nded Pra 8pplicablo to chadtSeB prep8m9 their acc(nIS In accordance Wlh Ihe Flnqnclal Rep)rtlng St8ndard applkable kn the UK and Rgpublk ol IrelAnd publshed kn OGlober 2019. OBJECTIVES AND ACTivmES ObJoctlv¢4 and alm• The Gu¥Je A880datf>n D8rbyshlre Is part of Glthkling, tha18adkng charly for girts and young woman In lh8 UK. Wa bulld glrfs, c(xthdence and ral6e thelr asplratloro, We gfve Ihern a thanc8 to dl8cover ltslr wjtenllal and 6n¢ourage them to be a powerful brco lor good. We them 8 8pac8 lo havo lun. W8 run Ralnbow8 (4 to 7 year81, Brownl8s17 to 10 years), Gulde811010 14 yoors) Rangern (14 b 18 year8) Ind have cornmunty ¢ald Inspire for member8 8gad 18-30. W8 8nabl8 g1rf3 and young women to bo the l)esl Ihoy can b•, whatever th8lr abllty or backqround. WO off•r néw opportunltleB lo gtrls k) a broad dlvor81ty of cornmmlO68 through our notsvryk of vglunlgefB. Our Stralety¢ Plan frKu881 on 8UPPOrtlng ¥olunlew¥ to enable thn to be InsplrnUmo116ad6rn and offwlw avery glrl chanco to Identtfy ond fulfil thfjlr potentlal and to hav8 thelr vore8 traard. Wo alm trj malnt8h a rge member8hlp ol glrts lK) bonefil dIng and to Strengthen thè support to our volunteers to mak• guldlng hapyn kn the bejt way. aryo56 lh8 length and Ixeadlh of our oJunty. Th6 eoard ol TnJ8lee8 wormty thanks every y(Ateer lor enatllng ¢)ur tharfty and wr glr18 to Ihrfve. Publ1¢ benofft The A8sociatson l• 8 bran¢h ol Glrfguhylng. whlch Ixanch88 lonn8 the Unlled Klngdcffib lafggjl voluntary oroani8ailon for glrfs and Yng rnen. A report on GlrlgUidms publlc benoflt actlvlllos durtng 2023 con be found In Ita latest Annual Report Ipubllshed on Its web8118 al vw1w.giriguidlw.(xg.(}. Gldgukjlng DOrbhlr9 ha8 conllnued lo provlde l¥ publlc benenl acffvlues In partkular by providing org&nISOnal and gdminbtrBllve Support and tralnlng lo sub¥ldlary branthes of Gmgukling th:n the ffity, organlBlng acuvlths prfncSpally for the bengfit of those branches. and 8180 k) promoting more bro8dty th• ehÈrtt8bb oblo¢1g of Gidgulfsing th8 bènèfll ol girfs and yourMJ womon. Grnntsnaklng Grants gre mad8 from t1 Latham Legacy. Ihe Intèmational Travel fv1, the Peak Inl8mallonal Eyped8nc8 fvThl and the Peak opportwlties lurvj. Tha Latham Logacy provldas gr4nl8 for Momber8 to oltond lesd9rgh trnining and tho pur¢ha68 ol camp 4ulwgnt lo b• U8 for th8 b6neflt ol Ihe County, Ihe Inlornauonal Travel fvnd Is 8V8118ble for f6ad8r8 and other members atteThllng (3Jlde 8vents ovgr8eai, the Poak Inlemalhjnal Exporfencg fund Is avall8bl8 for Lmlts or98nlolng Inlematlonal experiences 8nd lh8 Peak opporturd1 Fund b 8vallabb lo any gtrl ow leader who n88d8 8UPPOrt lo enab'.e or gnrlch thelr GI]UldIng experfence or lh8 exp8rlences thay offer (o our m8mb8rg. In respect of al grants. the Ilnan¢e mmtee WecommwS on the bvel ol these grants and dlrecls to the TnJ8tees lor approval. Page 1
THE GUIDE ASSOCIATION- DERBYSHIRE
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 OECEMBER 2023
ACHIEVEIIENT AND PERFQRMANCE
2023 has been an¢)ther exdtlng and aventhil year lor Glrwldlng Dety8hlr6. Across all Ihgre have boen act11183
offered lo enable our young p80ple lo l&Am sklllg that th8y 11 taka [Card as they dèv8h)p. 8kMgsidè lots of fijn and
adventure. Many ol our aCle9 wervj shared across our 8(Klal me(la plaffomm 8nd showed many h4Jpy glr18 and aqually
happy leaders.
Th¢)8e Im8ge$ that we wer& ablg to sharg to wr outward laclng social mwlla also g8ln8d a lot of realty po811iY8 feadb8ck Irom
the genernl publlc and the famllles ol young members who wore d9hted to see thelr chlldren geltlrKJ the oppothnity to
enlry adventurou8 actfvltles, tsipj and even re51d8ntt818.
Our County Comml88loner Team Challowo continued, wlth lurthor ¢hall•wes released and embrocgd by many. We*e uet 8
challengas ak8ady and thoro ar• a furlhèr 3 due for rnlease In 2023. 11 ha8 been Iruty hoart-warmlng to 890 the advlllo8
done by our unlts duflng th888 ehalkno6s, wlth many good eausè8 aupportod ar naw 8kll8 laarnwl aNI &har&l by our
Ihoughthjl mgmb8rs, vtho conllnue lo Ihlnk of oth3 In limes of need,
We 08lebrated our Duk& ol Edlnburgh award wknners os part of our Celebralon Aftèmon Tea wlth our 8w8rd rédkNénts and
Ihelr guosl$ comlng tLVther In porson to Boe us present over 170 awardj lo our ornazlng glrf8 and volunteer8 and hearlng
aboul Ihelr outstarKllng servl¢a, wmmllment, klndn899 and great ¢¢)urage whll31 anYIng an aftemo(m tea Icrfdolher at th?
Ino)ra Crld
THE GUIDE ASSOCIATION-DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 The county BUPPOrtJ all of Its volte813 98pe¢loly Gomml8Bloner8. s•tho In lum 8UPPQrt otheTr al more tocal lovd$. Tralnlng Sesgions and woth8hop$ were run thfoughoul th6 y8Ar tQ onsure thal volunteers are kept up lo data and hBve thè oppLYlunrty lo share b&8t practlces 08 wo11 a8 provtde 18edbac& Input Into lh6 county'$ actilY plans. The county uttll3ed 88 many 8cheme8 and granls as posslblg. lo ¢ontSnue to gn8ure th8 Core Pu)se of Glrlguldlng Derbyshtra (thld continua. whl¢h 11 did succe88fu]ly. SD. after É suc¢8ssiknl 2023. we are very looking loThéard lo another excllng year atradl FINANCIAL REVIEW FlnaTrclal posltlon Tho re8ulls for th& year Bhow a d&flclt on unre$lrldad fijfids of £77,609 <2022 £39,257 8uryIL18). We worked hanl lo rasld 6xp8ndiluro durin9 the year, but ahhough our Incoma from A¢tfvitles wa8 £19.834 hhar Ihan the provlous year, our w81s w6r& £63k hlghar IhAn188t year wlth PrcrfJram and ev6nts accounllng for £38k of IhE8. There was an ovoral dofi¢ll on re$trbcted fvnd) of £513 <2022:£1,4411. Th18 comprfsed of a dell¢ll of £2.8S8 8$ we ullll8ed the Lalham Legacy lo suNx>rt our tralnlNJ 0¢t1vo3 acro the County and 0 surp8 d £2,346 for Cgn8u$ Support Granls. At Ihg end of the yaar tha TnJ31e08 91$0 8grged to tran8fgr £4W Irorll Rèstrtct&d fvndj k> genoral Fund8 ro1ga8lng the Peak Ra6epMd Fund mad8188t year 89 Peak18 nol Ilkgly lo happen kn the near fiJlur& Funds ca¢riod foThvard a8 al 31 L)ecomber 2023 amountod to unr8stri¢bJ £408,69812022: £486,307) arKI rnstrlclod £3,201 (2022: £3.714}. Inv••tm•nt pollcy There are no r0strlctkM t]n tho chtrltV$ pow#r to Invo&1. Tho Inv08tm8nl pollcy h revl•wad by lh• Trga8urar and Flnance & Gen8ral Purpwj CommAloe on a re9ar baslg. The ovarall glralegy Is lo continue io Inv88t h) knv r18k daposlt aaUnts and Incomo boTrJs. R•8•The8 poII¢y The Trusteés have e8labllshed a pollcy whereby tho unrostrfcted fvnd8 not commltted, deslgnaled lor 8peclfic purpo88•, or Inve81od h FLxed Assets (the free re60rv681 held by tho AOalon should be aufflclent lo covar 12 monlhs ol th org8nlgaUon8 planned actfvlty. Th18 8quat88 to a fr86 r8saNè8 raquirem8nt of £100.065 baséd an th8 2023 8p6nd to 8UPPOrt short and medlurn lem objorAlve8 and lo lagUard ag8ln81 unexpecled decre4¥e¥ In Inwme. Al the er of 2023 the freè r8Serv balanca wag £217.799, shon9 a 8urpluB of f(rnd8 01 £117,734. The bal8nrA has bean OV8lualed by the T91888 and conslder that th8 8urplu8 will support the chartty 88 racovw from tho effecls ol the Covld-19 crlsls Allowlng us lo mana99 Cwnty 8ub8crlpllons In order to relaln and relyjmd membgF¥hlp, aNI to furvj Improvoments lo Iho propertle8 managed by Ihe Asaodallon. STRUGTURE, GOVERNANCE AND MANAQEMENT Gov•mlng documanl Th8 NAsodatv)n h a r8Si3tered charSty. number 504343. and is ¢onsliiu19d under 8 tru81 dead. Ils prlnclpal actlvltlo8, alms and oblecUve8, as 51ated In Ihe Rules of th8 Gulde A880clallon, or8 to enable glrfs and young women lo fulfil 1th8lr polenllal lo take ai) aGIfv8 and re¥ponblg role In Sf>Jety Ihrough It$ disunctivg, stlmulalin9 and enfvyablg progrdmmo of 111593 dellvered by tslngd volunt8er18adern. Re¢Nllm•nt and appolntmgnt of now Tru•toes The TnJsteg8 Ytho dIng the year and slnce the year end 8r8 S91 oul as below. Twslees are app)Inled by Ihe C¢)unty Commisslornr and 89Ng for a maxlmum of fve years. The Tru8lee3 mgt lour to flve Ilm88 8 year bul there 8r8 sub-¢ommitt889 who meet Ihr8e to four Ilrnès A yaar. Thesè gub4)mntseas report io the Board ol Trustees, whlch then 8PPTOY8 or rethe requ8818. InduGtlon and tralnlng ol now TrustO88 The induction proc8 for n8vty-Appolnlod Trustee3 compiis6s mthltortng by comml8sloners on thelr rcla wSlhkn the chadty. and (m11C tralnlng opportunit810 understsnd their dulles and oblg8llDns. Pag• 3
THE GUIDE ASSOCIATION - DERBYSHIRE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 STRUCTURE, GOVERNANCE AND MANAGÉMEKr R•latlon8hlp wllh Iho 8¢w¢ Agw¢lallon D•rby•hlre Th8 assoclations Nn P8&k cp$ ag a loknt evenL and a h8lfshar• of th6 Camp'$ Inm6 and expenditure and re88rvés ha8 b88n Induded kn thes8 accounts. Followlng the cancellaljon of th8 2020 P88k C8mp appolntod repr68entative8 from tK)Ih organlsallons are con$ld8thg the future slralegy for Ihl8 lolnl venre. REFERENCE AND ADMIN18TRATIVE DETAIL8 Rogl¥tw•d Charfty numbor 504343 Princlpal addru• Sullo 3C UnlM Hou0• Welllngton Slraal RIPLEY DE5 3EH Mlchelle Lewls Cwnty Ct)mmlssk)ner {r8slgnod W9r20231 180b•l Clarke ABdstanl County ConYnl&slonor {roglgnod 3019f2023) Jognna Hems A8818t2nt cnty Convni88iDn&r Ir891gn8d 3019r2023} Jan8 Stoney County Treasurer Ire8lgned 3019r2023) Ang0h hrter County CornmlB8ionor lappolnled 301912023) Lucle Allen- I38lslanl Ccunty Commlssloner Rathgl Brldg8. Assbslant Counly CommSs8ioner Flona Cald8COtI- Counly Traosuref Safah Smith Dawn Hulcheson Kalle Tanflakl Mary Kellary Amwnda Patchett Carolo Nlghtingalo Safah Parr Clolre Mlch911e Qrf1 Sally Anne Pamlar SleFth Hardwkk Bw Mysika Tlna Rall1( ppolnted Soplember 2023 ppolnlad Soptomr 2023 App)Inl&d S9Plembor 2023 Resigned February 2023 Rgjlgnod January 2023 Re8lgnod Saplamber 2023 R8Blgn8d September 2023 Reslgned September 2023 polntgd January 2023 Appjlnled Januwy 2023 Appolntod Sept9mbw 2023 Appolnted Septgmbgr 2023 Appolnted Septsmber 2023 Ind4pondènt Examlnor Dgvld Mgllor FCA Johnson fidsall limited Chartored Accounlants 81 Burton Ro& Derby Derbyshlrg DE11TJ Approvgd by order of lh6 boa1 of Iruslees on ,...,.. . and signed on Its behalf ty. Angala or. Trustaé Page 4
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GUIDE ASSOCIATION. DERBYSHIRE Ind•pondont oxamlnees report to th• tru8t•oB of Thg Guldo A••ocl•llon . Dorbyshlrg I report to the charfly tnJgtge8 on my exgminallon of tho ae¢ounts ol The Gulde A8soclation - Dgrt)yshlre {th* Tru$l) for thè year 8nd8d 310ec8mbor 21Y23. R••pon•lbllltl•s ind basls of roport As Ihe tru8toos of thé Trust you are roSp(sIble for Ihè pr8paratlon of thè aG¢J)unl8 In accordancè Ihè raqulremanls of th8 Charities Act 2011 Cthe Acri, I report In respect ol my 8xamlnalJon of th8 Tntsl's alnts carrf8d ¢JJl und8r S8don 145 of ts Act and h carrylro out my 8xamlnatlon I have followfjd 811 applicable Dlrectlon8 9lven by the Chanly Comml88ion under Secllon 145{5llb) of Ihe knl. Indepandont •xarnln•r'$ 8lat•mont I have compl8led my axamlnallon. I confimi th8t no maiert81 mattars have come lo my ailenllon In ¢onnectlon wlth Ine gxamlnallon omng me cause to bemeve Ihat kn any maledal res. actx)unUng r8cor<l8 worn not kept In resp8cI ol Iho Trust a8 requlred by Secllon 130 of tho Acl; or tho accounts do not 4Gcord with thos6 rd$., or tha acUnts do nol ¢ompty wtth th8 ap[cable rgqutremgnts Co&mIng th8 fomi and ¢onlont of a¢¢ounts Jel out in thé Charluas {Accoun18 and Roportsl Regulallon8 2008 othor Ihan any requlremenl that t xcounts glve a true ond falr vlew wthkh Is not a motter cornlder8d a8 pirl ol #n Inthpendent exarnon. I have no concemg pfftl have come across no olhw mallgrs In coThnecllDn wlth tho oxamlnatlcffj to vrth attonuon 8hould bg dwavm In thiy report kn order to enablo a proper uTrJorntandlng of Iho aLxounl$ b ba reac1. Oawld M&llor FCA Johnson Trdso11 Llmlted Ch8rtored Accounlanis 81 Burton Road Derby Derbyshke DE11TJ Dale.. Page 5
THE GUIDE ASSOCIATION- DERBYSHIRE STATEMENT OF FINANCIAL ACTivrriES FOR THE YEAR ENDED 31 DECEMBER 2023 2023 Tolal lunds 2022 Totsl Unr8Strfcted fvnd8 ResiTkted luThJs Nota8 INCOIIE AND ENDOWMENT8 FROM Don8tlon8 and gael&s 35,387 35,387 109,009 Charllablo acUvltlo8 Cc4Jnty Pax Tor Bro¥4nl8 Hou Pax Hoh Camp¥lle Ouldoor Fund (D of El P8ak Inhrn8tloThal ExenCe Cen8US 77,918 TT,918 4.099 2,867 1,286 70 6,4TO 57,007 6.495 2.904 1,288 70 0,4TO 0th8r trading octlvllles Inv88knenl Inwm8 Olher Incomo 6,389 3,998 0,389 3,998 244 5.632 1,059 Tot•1 132 138 728 EXPENDITURE ON R8181rKJ fund8 (44) Charltabh a¢tlvlllo8 County Pax Tor Bro10 House Pax Hoh Campg119 Outdoor Fund (D of El Lalhom Legw Peak Inlomaumal Experfj8nc8 Cèn8 187.n1 11.501 3,857 l683 187,731 11,501 3,857 2,683 &858 {2.0911 131,089 10,178 4,201 2,8S8 1A41 12.5911 Totsl 209,867 216 800 NET INCOMW{EXPENDITUREI 177,809) 1513) 170,122) 37.810 RECONCILIATION OF FUNDS Total fvnd8 brought fop*ard 488,a07 3,714 490,021 462206 TOTAL FUNOS CARRIED FORWARD The ThJlg5 form part of Ihe5e flnanclal statements Page O
THE GUIDE AS8OCIATION- DERBYSHIRE BALANCE SHEET 31 DECEMBER 2023 2023 Total fund• 2022 Total fvnd$ Unresllcted nd8 Rethctad fiJnd8 Note8 FIXED A88Ef8 Tanglble aet8 15 51,$68 55.374 CURRENT A8SETS stock8 Dobi(Ys Cash al bk and In hand 16 17 18 8,607 8,395 8,607 8,386 3,155 16,146 434 357 365.209 3,329 368,538 453.658 CREDITORS Amoun18 fallng due wlthln ono y8ar 19 (8.0791 {128) 18,20n <19,011) NET CURREiif ASSETS 367 130 TOTAL ASSETS LE88 CURRENT LIABILITIE8 408.698 3,201 411,899 490,021 NET ASSETS 4Q8 B98 FUND8 Unre81rlcted funds ReStrj hjnds 408,898 486,307 TOTAL FUND8 The fw)anc¢al sts18mants were apwovad by Iha Board of TfUSta88 and aut9@d for1•8 on ...... .... and wore sb3n6d on Its bahaw by., Ang818 Arter- Truslee The nole5 form part of thp5e flnanGlal statnts P8ga 7
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 8TATVTORY INFORMATION Tha Guhjé A$8o¢aalitin - 08rby8hire18 a charfty regisleréd in England and wales. The regi¥tsred tharity nurthr and prfnclpal office addr088 can bo found tsnd8r th8 raf8rnnc8 and Admlnlstr81fv8 dalalls In the Rapori of tho Trustaas. Thg prasanialton currgncy o1th4 flnandal slaloments18 Iho Pound Sbrllng (£) ACCOUNTING POLicie8 8a•ls of pr•p4rfng th• ilnancl lataméht$ The fvlancial Jtat8m8nls ol the charly. whlch Is a public benèfft 8ntity undef FRS 102. habp been prepAr0d tn accord Yllh tho Charrties SORP IFRS 102) 'AOTri1g and Reporung by Chari1188: Stal8m8nt of Racomm8ndad Prncuco applbcablo to chaiitl88 prépadng thalr accounts In a¢rJJrdanco vlfh tho Flnan¢ial Reportlng Sl8ndart applkable h Ihe UK and R8publlc of Iraland {FRS 1021 (offéthva 1 January 20191,. Flnandal Reporfl Sland8rd 102 Tre Flnaftclol Reportlng Standard applkable In the UK and Republ¢ of Irelarnd, and lh• Chafllle8 Act 2011. Th8 f£nAnd81 slai8ments have boan propared under Ihe hLslorlcg1 c08t convantlon. Thè flnandal stalamnts havo been prepared to 98 a 'twè and fale vl8w and havé dèpart from Ihé Ch&rfllè (Accounts and R8PQrts} Regulall¢y)9 2008 only to Ihe exlenl requlred lo provldo 8 'lrue and lalr vlaw. Th18 departure has InV0fv followino th8 AcunIg and Rawrtlng by Charllth: Stalornonl of RewThnondgd Pra¢ilco applcable lo chafltlg8 Prer& ther 3nIS in aOrdanc0 wlth the Finan&al R8porling Stand8rd for Smaller Enllli88 publi8hed on 16 Juty 2014 Rthor than the Accountlng and Reportlng by ChanU88.' Statement of f<8commended PrtIce ellec18 Irom I Pprll 2005 whlch ha8 since been wllhdrawn. Golng conc•m The tN8iee$ have caThled oul a rlsk asses8m8nl of tha charfly's r880rve$ ID Ihe Kghl of Ihe Covld-19 re8tncllon3. The execulve team have modeled a Worst$8 scenana and conslder that Ihe charlty's roseivè8 can rèmaln wllhln th• re8oN&s pollry 681ablb8hed by the t1888.The trustee8 meet on a rngulaf b8818 lo mnltor lh8 8lluatton and Adapt plan8 a8 thlng8 avolvè and conclude that thoro 18 concern over lthe golng r¢M pollcy In rnspect ol the preparalm ol the80 flnanclal Statements. Flnanclal r•portlng •tandanl 102 . r•duc•d dlscla8uTe 8x•mptlon8 The d)atlty ha8 taken advani8g8 ol tho lollowing dlsclosure èxempibn In PfeP8ring Ihes6 fflnancl8181atem8nts. a$ pem)lited by FRS 102 The Fknan¢lal Rewrting standa aNlCoble In thg UK and R8publl¢ of tren,; th8 requlr•manl8 of SectM)n 7 SlatemBnl of Cash Fh)vM. In¢offjg JI Incom8 Is re¢c3nbod In the Statement ol Flnand81 A¢lNIll onca the tharlty hag ontitbment to Ihe bJnd8,1118 probable Ihat Income wll be received and tha amounl can be measured rellabty. For donatons to be ro¢wised Ihe tharfty wlll have been noufied ol the amounts and the 88tt18m8nt datè Sn vthtkng. If there ar8 conth11(S attached to th& d(mAllon and th18 rnqulres a level ol p¢rfomMnco bèlor& enlbmemenl can bo obtalned lh wioJm8 ig defer1 unlil tIK)se condltlons am fully mgt or Ihg lu15knenl of th089 con¢Jlb)n31s wrthln Iho control ol ihg drfly and It18 wobalA8 Ihat they wlll be lumwled. No 8mounl1s Included In the flnandal 8tstwnents for volunleer ttme In Ilne wilh Ihg SORP IFRS 102). Further delall I bv8n In the ffu81ees' AThnl Report. For bga¢s, 8ntthm8nl 18 Ihe garlior of the charty bolng Tr)lifd of an Impendlng di3ts1butkn) or the18gaw being reeeived. Al th15 point Incoff Is recogdsed. On occasl(ffi legades wlll ba r#Jtified lo the charity however11 is nol posslbl8 lo measure the amounl axpected lo t d181rtlxrted. On Ihes8 occaslons, Ih818gacy Is treated as a eontlngenl as$81 and dbdosed. hcrm8 from Ir8dlng a¢lfvlll88 In¢d0$ Incomg eamed fmm fundratslng even and trading actlwes to raise (unds for the chartty. Iorne Is recelved In exchang8 for 8uppIykng goods and seTrl¢e$ In tydoi to false fij19 and Is recogni8ed when enlltlement has (Curred. D•btor8 Pagè 8
THE GUIDE ASSOCIATION. DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS-contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES- ¢onllnu•d Incomo other debtors are recognlsed al the 80ttlernI arrK)unt du8. Prepayments a valued at Iha amount prnpakl. Expendlturn Lbllltl88 aw8 r8cogni8ed as expendlfvre a8 80¢Jn 88 thaM18 8 Iggal or CruCtIve obligallon comrnltllng th6 charfly lo that expendllure, R l¥ probablo Ihal a tran8fer ol eccY#Jmlc beneflts wlll b8 requlred In 8ettlgment and the 8rnount of Ihe obli9ation can ba rn8asur8d r6llèbly. ExPer1ur8 Is acwunted for on en accrual8 ba$ls and has been ¢la&41fl9d under headhgs that aggregate all cost rel818d lo the calegcKy. Whore cos18 cannol b8 dlroctty attrlbjted to parUcular headlngs th&y hav& been allocated lo activKte8 on a b8sls conslstenl wllh the use of resources. Gran18 oNefed sUblt to condSlbns vthlch hav8 not been mat at th8 y8Ar ènd dAts arg nt)tsd a& A commltm8nt but not wKru8d as expeThJllure. TAnglblo flx•d 08•0t• Oepreclallon IJ prnilded al the folbwkng annual rates In order to off •8th as88t over Its e¥Umated ugelul Ilfe. Freohold proty FIxre& orHI lllllngs 2•A on c081 and Slraighl ovér 20 yearn at varyffi9 rala8 on cost Tanglbb flxed aJs•t# or• $tatod at fAJgt deemed cog1 b89 a¢¢umulat•d d•prKlalon. Cost Indudos costs dlr8cUy attrfbulabb to m8klng the 868&t C8pabla ofopernllng a8 rteThJed. Stoek• Slocks arè val1 ot I0r of ¢08t and nel realisable ¥thJe. after maklng thje allowanee ts 01>801ele and slow movig Itemj. Taxawon The Charty Is oX•mPt from lax on N8 Charabl0 actMIIos. Fund aecountlng Unr981rktsd funds can be used In alx0rdan ¥ylth the charltable oblecWveJ at Ihe dlscretlofi ol tho tru81eos. Do•lgn8lad funds are unrbstrIc fund8 eam1a1 by the Board of Tru$leeg or yub comrnlit for rtIcular purposes. Re8tthled funds can onty u8qd for parucular re81rfcl8d purpa899 wllhln thè 014ecl8 of the thartty. Restrkli¢Jn& 8r18e when spedfiad by iho doncf or en funds are rahed for partbar r8$tslded purpo888. Furthgr exFJonatlon ol the natur8 and pu9& ol 98d) ld is included in th8 nol88 to the Ilnanclal 818lements. Ca•h at b4nk Ca8h at bank compr1808 currant and dfj(M)s accounts and a d8ta118d bmokdovm Is dlsc1080d In the not88 to the fflnanclal stal8m8nts. Hlro pur¢haM and l•a•lng ¢<Mnmllment• Rentals pa LThJor op6rath)g lea808 charged lo Ihe Slatemenl ol Fln8ndal Acllvltl89 on a stralght Ilne basis over th8 perlod ol Ihe bayè. Flnanclal In81Nm•nts Flnan¢lal Instruments are da68fflod and accounted for. acttydlng lo the substance of the cctraCtUal arrang8ment, as okher flngncbl 88sots, flnan¢lal118bihlth or 8quty In8tTumants. An oqulty Inxtrument rs any contracl th818videnc88 resldual Ir1et In the a¥¥ets of the company alier deductltVJ 81 01 Its Ilabllllles. Paga 9
THE GUIDE ASSOCIATION- DERBYSHIRE NOTESTO THE FINANCIALSTATEMENTS-contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 DONATIONS AND LEGACIE8 2023 2022 Other donallons Legad&s Subscripttons 67 25 $4.3( OTrER TRADING ACTIVITIES 2023 2022 Salg of gjods INVESTMENT INCOME 2023 2022 Deposlt account Inlor•st INCOME FROM CHARITABLE ACTivrriES 2023 2022 Actjvlty County County County County County Pax Tor knfflle Hou80 Pax Tor Brownla Hou Pax Hoh Campslla Pax Hoh Campsite Pax Hoh Campslle Outdoor Fund (D ol El Poak Intgmatsonal Experten¢e Cen8US Qronls Trahlag Camps and othar 8CtMII08 Programme and Evonts Duke of Edlnburgh Gwants Camp8 and othar actmueg Gr8n18 Camp8 arKI other acmes Prcgramme and Events Duke ol Ednbuffjh Programrne and Events Granls 175 486 20 76,938 330 1,818 510 J3.705 974 2,867 3.828 4,099 2,837 2,796 1,286 70 Gran18 r8célved, Indud8d In the abov8. ar• as follNs'. 2023 2022 Counlal Rale8 Grant Growlh Grant Olher Censu8 176 2,887 1,326 Pag810
THE GUIDE ASSOCIATION. DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 OTHER INCOME 2023 2022 Other incomo 244 RAISING FUND8 oth•r Iradln9 •cllvttl•• 2023 2022 PUh&e3 Provlslon ofsarykos GrovAh arKI r8lention 5,368 2,557 {3,0221 421 376 CHARITABLE ACTNrriES COSTS Grant lundlng of athiljos 1800 note 111 Dlrecl Costs (seo r¥)te 10) Support costs (see note 12) rolals County Pax Tor Brownlo Hou8e Pax Hoh Campslla Ouldoor Fund ID of E> Lalharn Laoacy Peak Inlematlonal Expertenl Cgn8US 96,347 11,195 1,252 90.132 306 11 187,731 11,501 3,8157 2,683 2,85B 2,683 2,838 12,891) DRECT COSTS OF CHARITABLE ACTNmE8 X123 2022 In8urancg Llghl and heat Tol8phone Tralnhg Camp and actlvlty cosly Rép81r8 and ren8wal& Deprgcktlon 3.073 2,904 788 5,641 93,581 2.611 2,197 703 3.859 53,509 3,182 114338 Page11
THE GUIDE ASSOCIATION. DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 11. GRANTS PAYABLE 2023 2022 County Cen8 1.252 2,9iJl 5.3n The total gran13 ld to IndMdu81s durlng Eh• yoar wa$ aB follows: 2023 2022 Intematlonal Peak 2015 Cens 2,650 250 905 4,125 2a7 5,377 2,9Q) Intorn8lliMal - to support Guld08 and RangerB on Overs trw. Paak 2015 - OFPOrtunllles gfants for Guldes atterKliroJ UK camps and actMt168. Census . a fund lor Con8us pport Grants Olh8r- other 8mall grnnts 12. SUPPORT CO$T8 Govem8ncg cos18 Managomant Totals County Pax Tor Brownle Hou8q Pax Hoh Camp811a 76,946 13,186 306 90,132 306 11 11 Included In support C0818 818 accounlancy lee8- ind8peThJent exarninatlon £2,945 (2022.. £2.499}. Page 12
THE GUIDE ASSOCIATION. DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 12. SUPPORT COST8 . ¢tInU•d &Jppyl ¢osts, included In ihè above. are 08 ftillows.. Managomenl 2023 Total actlv11188 2022 Total actlvltle8 Pax Hoh Cgmpslle County Wa908 0th8r op8ratlng loa888 Insurance Llghl and hoal Telephone meMb&r8h 8UPPOrt costs Adm1nblraon axpon888 Malntsnanc8 Sub8¢rtptlc Oepr8clall)n of tanglbla and herilwje assets 4405 12,000 1,250 5,697 409 ,174 3,325 1,7B6 975 828 44,606 12,000 1,250 5,697 409 39,475 10,984 1,218 2,798 347 6,404 3,566 731 612 8T3 11 3,325 1,786 9T5 B25 11 Gov•rnan¢• ¢08ts 2023 2022 Pax Tor Total act6vlll•8 Total Aclivitigs County Hou8• Accounlan Lagal & PrOfe10n81 fe08 exn8&S 2,943 1,980 2.499 162 1,980 300 301 13. TRUSTEE8' REMUNERATION AND BENEFITS There were truslee8' r8muneratx>n or other bènefits for tho year ond8d 31 December 2023 nor for Ihe yoor 8ndod 31 December 2022. Tru•t•M' •xp•n• TnJJt093 reced relrnburBernents of thelr expenses lor aliendlng A980¢1allon moetlngs. In 2023. 12 trusleas received a tolal af £8.588 (In 2022, 12 trustees recelved a IA1 01 £32281. Pa98 13
THE GUIDE ASSOCIATION- DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS . contlnuod FOR THE YEAR ENDED 31 DECEMBER 2023 STAFF CQ8T8 2023 2022 Wag8s and 8alarte8 39,475 The aver4ge monthly number ol ompby86s durlw Ihe year was as follow8: 2023 2022 Managerw slaff Admlnl8tnlfvo staff Nu empbyeos recelvfjd emolufflents In exces8 of £60,IXKI, The full lkne equlvalent ft)r lh8 numbw of managoment and admknlstralk>n staff was 212022: 2) K•y •mployo•8 The exacutfvo dec181on maklng body18 lh& 80Tr1or l•ader8hi) toam +>Jmprfslw the Irustees. No rémunorath)n Is pald The emph)yed Staff are not kwofved In $enlor bader8hl) and Ihelr fundlon b ellher admlnl8trallv6 of wactlcal In d6lWlng K1 8UWh)rtlng Ihe tru8tae8. Thoro are no key employe08 a8 d88cribed In the current le9latallon. 15. TANGIBLE FIXED A8SETS Flxlur88 arKI Iiitlngs Froehokl property Tota COST At 1 January 2023 Addttpn8 16,941 2,520 103,493 170,434 Al 31 Deoamb8r 2023 103 173 314 DEPRECIATION At 1 January 2023 Charg8 for ygar 45,713 147 69,347 115,060 At 31 Oacemb8r 2023 NET BOOK VALUE Al 31 Doc4mb&r 2023 Al 31 De¢embgr 2022 21,228 34,148 Page 14
THE GUIDE ASSOCIATION- DER8YSHIRE NOTES TO THE FINANCIAL STATEMENTS.contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 1& 8TOCK8 2023 2022 Stocks 17. DEBTOR8: AMoutr¥f8 FALLING DUE WITHIN ONE YEAR 2025 2022 Trado deblof8 Prepaymanl8 and ac£ru&d Incomo 4.440 CASH AT BANK AND IN HAND 2022 2021 BANK County: Current account Spédal Inlere81 Beanng eccounl Business ReseDffj actount Nallonal Savings ac£ounl Savlng8 In¢xJme bond8 Lloyd8 8usiDg39 A¢ccwnt 2,741 105,672 5,792 10,925 65,000 142,204 1.748 IOS,382 5,267 10,914 6S,IY 104,385 Pax Tor Brown1• Hou•0; Currenl accounl 8u$in8ss ReseNe account 3,624 68,526 5.514 7e.366 P•x Hoh CaMp•lt•: Lloyd$ CUkT8nt 8ccounl 17,120 19.187 Share of Peak Camps acc¢unl Bank lolal 434,180 408,323 CASH IN HAND unty Pox Hoh Pax Tor 25 408 726 Page 15
THE GUIDE ASSOCIATION . DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS . continued FOR THE YEAR ENDED 31 DECEMBER 2023 19, CREorroRS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Trado credllor8 TaxaOn and 8o¢lal 8Kurlty Other ¢redltor8 2,307 1,875 4,seo 997 Incbjded In olhor cl110 io deferred hcome of £88512022: £9.122) ralaung lo adyancg dopo81ts. 20. MOVEIAFNf IN FUND8 Not Trnn8fer8 baMeen fvnd8 Al 31112123 Al 111123 In funds Unrn•trlct•d lund• Ganoral Fund Comtjlned Camp81t8 aThY Dovelopment Fund 1ntsm0laI Trav61 Fund Halfshare of Peak Camps Re8ep Outdoor Fund ID of E) Countycommk881on8ff Funé Peek IntomAan81 Experton¢6 Peak >)16 and Oppilun18 Fund 378,487 14,390 2,394 14,576 3,188 2.86S 5,439 173,908) 490 305.069 04,3 2,394 14.S76 1,791 2.865 7,810 11,39n 2,661 1490) 48e,307 (77,809> 408.698 R••trl¢l•d lundg Lalham Legacy Fund Census Support 3.714 12,868) TOTAL FUNDS 490 021 411899 Net movémént In lunds, kndudad In tha th)ve afe a8 fol0. Incom r880UNg ReBourc88 expended Movèmonl In thJrK18 Unrestrlcled funds General Fund Outdoor Fund (D of E) Peak 5ntemadonal Experlence Peak 2015 and Oppothnthos Furnl 130.173 1,286 TO 729 1204.081) (73.008) 12,683) {1,397) 2,591 2.861 6 894) JL965 132368 (209,867 (77.609) R••trf¢t•d fund• Lath8m Legacy Fund Census Support 12,8581 (Z,8581 513 TOTAL FUND8 218 850} Pag8 16
THE GUIDE ASSOCIATION. DERBYSHIRE NOTESTO THE FINANCIAL STATEMENTS-contlnued FOR THE YEAR ENDED 310ECEMBER 2023 20. MOVEMEiif IN FUND8 - ¢ontlnu•d Comparatlv08 for mov•mont In fund• Nel rnovem8nl In fundB Trangf8rs beiwgen fvnds At 111122 31112122 Unto$tr1¢1od ftsnd8 Genaral Fund Combind Campslie and t>ovelow16nt Fund Intsm8donal Trav81 Fund Hall share ol Peak C8mp8 R8seNe Outdoor Fund {D of E County Cornm081oner Fund Peak tMatIOnal Expedenco Poak 2015 and Oppfftinille6 Fund 330,128 64.390 4.844 14,562 3,188 2,952 7,979 45,064 667 375,839 64,390 2,394 14,576 3.188 2.952 7,979 12,450) 14 446,383 39.257 486,307 R•strf¢t•d fund• Latham Legacy Fund Inlematkinal Fund 5,332 490 11,441) (177) 3.714 TOTAL FUND8 482 206 Comparafve net movement In fiJnd8, Inc119d In the above arn as lollows: Incomlng r880urce8 R8sourc66 axpended Movement In tunds Unro#trlctéd lund8 Genernl Fund Intomatlonal Travel Fund Half #h8r8 of Peak Camp8 R8SWe Paak 2015 aThJ Opportunlues Fund 184.447 200 14 1139,383) 12.6501 45,084 (2,450) 14 184,661 (145,404) 39.257 RostrfGl¢d lund• L8th8m L8gacy Fund (1.441) (1.4411 TOTAL FUND8 146.845) 37.816 D•sl9nat•d fund• The Cornblnad Camps8 And Devélopmgnl fvnd 15 reseNed for the purch888 018qulpmant and olher Ilemg of carAtsI nature. The Inl•malton81 Travol fund ha8 been sel a8NJe b) prnvkje gran18 to glrls to trav61 abft>8d and meet other guldes. Th8 Peak Camp lund TelaleB lo the Poak Camp vthkh has h181Drlcalty tsken pe every 5 years, The camp18 run htty with Iho Scouts 8nd18 open to Guldes aNJ Scouts from the UK and around th6 world. Any exc88$ fijnds generaled by tho camp are Carrled foThiard b next camp. Oue to the uncertalnly of fulure P8ak Camp8. tha bank a¢ccAmt hos bean Clos and thè mon8y rétwned b the 2 a880clallon8 - Ih18 fund wlll ba rtngfenced for any furg Page 17
lolnt Vgnlwe. Pago 17
THE GUIDE ASSOCIATION. DERBYSHIRE NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 31 DECEMBER 2023 20. IJIOVEMENT IN FUND8 - contlnu•d The Outdoor turml (D of E}19 to ba usad to prmle outdoor ac119 rolatlng to the Djkè of EdInbuh Award Scheme. The County Comml88kJneVs nd Is to bo u8&J a8 ¢on81dared appmprfote by InBtee8. Tha Peak Inlematlonal Experlonco fund ha$ boon $•t up from 8ury)luw from Camps aTrJ 18 to be uii118ed for Internallonol ev8nt8. Th@ Paak 2015 fund was 881 up from 8urplus88 from Pèak 2015 and h88 b&en d8slgnalod to cKJver new reSoue8. lolnl tdp8 and evgnts, récruitment aThJ training and opportunftio8., R•strlct•d funds The Latham Legaw was left spoc6ficalty lo be 6panl on e8mpln9 and Iralntsw. The IntomatKvI Fund was $peelllcally s8t up to ald ov&rsoa$ GuhYe8 and Scrrtts to &liend fijture peak camps,A3 the future af peak camps Is currenlty belng revl8wod It ha8 beon &grd lo Irpnslor the b8lanc8 of thi3 fund into Iho general unre8trlctod fijnd. The Cfjn$us Suppcrfl Fund IJ thy lo be used for Cen8U8 Support Grants. 21. RELATÉO PARf( DISCLOSURES There wara no related paty trnn8actk)n8 Iho year &ndad 31 Dacembor 2023. 21 ULTIMATE CONTROLLING PARTY The (tsdty h controlled by bts Bo8 ofTru81868. Page 18