Registered Charity No. 522422 Northumberland County Guide Association Financial Statements for the year end 31 December 2021 OFFICE COPY Hend¢rsons Chartered Accounwts Sterling Ilouse Brunswick Industrial Estate Wideor Newc&5tl¢ upon T)'ne NE13 7BA Northumberland County Guide Asso¢iation Finaneial Statements for the year ended 31 Deeember 2021 Contents Page Administrative Inforniation Trustees, Rep)rt Objectives and activities, and achiev¢ments and prrforn]ance Finan¢ial Rcview Trustees Declaration Independent F,xaminers Report Statement of Financial Activities Balance Sheet Income and F.xpenditure Account Pasture House, Whittonstall Fund- Incom¢ and F.xpendithre Account Intemational Fund - Income and Expenditure Account 12 Springboard Fund - Income and Expenditure Account 13 Notes to the Financial Statements 14 Nortbumberland County Guid¢ Association Principal Officers President Mrs P Brown (to 16th January 2021) Mrs Ann McDougall (from 16 January 2021) Mrs G Teasdale Mrs B Crnigs Mr C Te￿da1* County Commis5iougr County Secretary Hon Treasurer Principal Address St 05wald's House tk)xford Place Cramlington NE23 ODY Bankers Bar¢lays Bank plc I Pri¢stpopple H¢ytham NFA6 IPE Aceountgnts Hendersons Chart¢r¢d Accountants Sierling House Brunswick Industrial Estate Wideopen Newcastle Up￿ Tyne NE13 7BA Nortbumberland County" Guide Association Trustees. Annual Report for the period l January 2021 to 31 Deeember 2021 Reference and administrative infonDation Charity Name: Notthumberiand County Guide Association Other names charity is known by: Girlguiding Northumberland Registered Clwity Number.. 522422 Clwity's principal address St Oswald's HO￿Se Doxford Place CraTllliDgton Nonhumber]and NF23 6DY The following seTv¢d as tt)embers of the EX￿utIve Committtt from I" January 2021 (unless noted) until th¢ dat¢ this report was approve Name8 of the ¢harity tn￿tee$ who manage the charity (voting members).. County Commissioner Gillian Teasdale Assistant County Commi5sion¢rs Thelma Brown Kirsty de-Bono Hurne Division COMMI￿10n¢rS. S8T&h Hutchinson Alnwi¢k Division tiob share) Laura Wilkinson Alnwick Division liob share) Susan Ferrigon Ashington Division O"ob thare to 17 February 2021) Angela T¢rnen¢ Ashington Division liob sha￿) Laura Bcll ljerwick Division tiob 5hate ÉO 6th SL'ptember 2021) Ann Williams Berwick Division Oob share to 6" September 2021) Pauline Malloy Berwi¢k Division (from 6 September 2021) Julie DeTWiS Blyth Division Juliei Phipps Castle Ward Division (job share) Judy Middlemiss Castle Ward Division (job shar¢) Erin Stewart Crarnlington Division (to 6th September 2021) Susan King Cramlin8ton Division (from 6th September 2021} l.i7_ Kelly Morpeth Division Gill Greyitt Tynedale East Division Stephanie ColiirLS Tynedale West Division Narne of custodian ttwiee.. The Guide Association Trust Corporaiion The Trust Corporation 15 ¢UStIKlian for th¢ Asso¢iaiion'$ properti&8 and lump investments. Structure, 8ov¢rnance and m&n&gernent The Guide Association nationa]ly is in¢orpordted wid¢r a iioyal Clwter, which gives powers to f¢)rni arca Associations of ivhich Northumberland Guide As51Kiation is one. Th¢ Northumb¢rland Guide Association conducts its artivities under a ConsttDJttOll which has t￿1 fjjlly approved by the Guide AS￿l2t10n and which describes the organisa¢ion of Guiding in Nojthwnberland. The ￿COUnts comply with current statutory r¢quir¢ments and the requirements of the Constitution. The ultimate resp)nsibility for the management of the business of Guiding in NoTthumberland is ￿t$led in the Executive Committee. Th¢ name5 and details of the Nortbumberland County Guide Association Trustees. Annual Report for the period l January 2021 to 31 December 2021 (eonlinued) principal offi¢ers of the Northumberlalld Guide Association art ￿ out on p8g¢ tm¢ of th¢ 2021 Finan¢ia] Stsi¢ments. The method of 2pwintment to the Executive is sel out in the C0Trqti￿ti0n. The As￿latiOn operates througb a number of ¢omtllittres meet between full meetings of the Exeeutiv¢. Buildin Mana ¢men¢ Committee This m¢¥ts' on a regular basis to ensure adeqU￿e cart aDd attention is giveo to the two prov￿rticS owned by the Association. Objectives and Activities The objectives of the NorthuTnb¢rland Counry Guide Association are to d¢v¢lop, prornole and advance Guiding in Northumberland, in line with the Guide Association's Mission and Vision which 15 The Guide Association, as P3rt of a worldwide movemenL enables girls and young women to fulfil their w)tential and take an aelive and responsible role in socicty through its distinctive, stimulating and enjoyable pro8ramme of actLVltie$ d¢liv¢r¢d by trained volunteer leaders,. Its vision is to be re¢ognised the leadin8 or8anisation for girls and youn8 women and to widen and inerease its membership. It is intended that the Northumberland County Guide A*wi8tion will continue to pursue actLVlties and policic5 which will sustain and enhance the objectives of guiding in Northumberland within the f￿ancial constraints of available income. and in keeping with chan8¢s in FrfJli¢y which are from time to time imposed by The Guide Association. Achlevement$ #nd performance Northumb¢rland Guide Association coniinu¢d to provide a wide range o(activitieS for all its members durin8 2021 despite being affected by the global pandemi¢ ¢aused by COVID 19. 2021 began once more in a national lockdown due io the Covid 19 pttnd¢mi¢. However. this did not deter th¢ leaders and unirs within Northumberland. Many Girlguidin8 units returned to online guiding and Managed to provide a wide rang¢ of a¢tivities to cover the themes of ipke action. know yourself, skills for my futyTe, be well, express myself and have adventures. Units once More welcomed 'vittiJal' Yi$itor5 to their ViTtt￿l rneetings and eMbr￿ed and adapied the progrdmme io remain inclusive to all. For those units that were unable to rneet online aciivity pa¢k5 were once again sent out for gir15 to ¢k) at home. A virtllal Counry World Thjnking day was held on line and attended by rnembers from all over the ¢ounty. Due tts the marvels ot te¢l￿ologY we w¢r¢ able to connect with the Girl Scouts of Japan and share memories of the county camp that took place witb members of the Girl Scouts of Japan in 2019. Pl￿S for 8 return visit hav¢ had io be put on hold bul it is hO￿d that a contingent frotll the counry travel to Japan in the coming yeats. In March 2021 the county opened up again and the majority of wilts began to meet face to face once again, albeit with covÉd secure in placc. Old and new friendship5 were fornied and units where they had Icft off, following the Girlguidin8 pro8ramm¢, day trip5 Out and some resideDLial¥' even took place. Our volunteer leaders continued to attend trainings, organis¢d by the county, on a]1 aspects of the Girlguiding programm¢. Th¢ majority of courses ivere held online thatths to thc use ofonline p12tfom)s but a few courses and trainings took place fac¢ to face. Despite the pandemir our volunteer5 were ￿]11 able to allend FiTSt Response fjrst aid tsaining and Safc Space safe guardEng training. Northumberland Coullty Guide Association Trustees, Annual Report for the period l Januarj, 2021 to 31 December 2021 (continued) Some of our young members continued th wts￿ towards the Queen's Guide awrt the bighest award in g￿lding. We continue to look at ways lo siipport and r¢tsiD our leadetship in order that our young members receive good qU21ity guiding. We were able to hire out our residential ¢entre at Whitts)nstall during the latter part of 2021 bowever the site suffered som¢ ¢Jamage durino Stom) Ajwen in November 2021 at)d bo(pkings had to be cancelled. All repairs have now been carried out and we have a number of bookings in for 2022 whicb is promising. Northumberland Guide Association continues to PTovide a variety of oppornmiti¢S ft>r all its mernber5. Units and County were aDXiOUS alK>Ui makuig many plans in 2021 due to the uncertainty sutTounding Covid but towards the end 012021 it appeared that Girlguiding ivas getttng back to 'norniality' with lots of plans being made for 2022. The continued resilience of voiunteets alld young Tnember5 during the pandeSDiC ha5 bee amazing and we aTt grale￿I to all the SUPWTrrt that our volunieers receive ftOllL their fami]y and friends in order thai they can COll￿nit to their units and give the girls the amazing Op￿r￿MitieS that they do. We are gratefijl to the Sir Jame5 Knott and W A Handley Ch￿lty Tn￿ts for thetr continued support to Girlguiding Northumberland. Financial Review The Nortbumberland County Guide &ssocialion forn]s pan of the Cjuide Association and a large proportion of the annual subs¢riptioll paid by Northumberland member5 is credited to thc Guide Association and North Fjast Ertgl3Nd. The Guide Association, the national O￿anISation and North East Englan(L the regional Ix)dy, give general support and guidance to Northumberland County Guide Association. In turn Northumberland County give suP￿rt to the Divisions withiT] the coullty. Significant levels of the Associations funds comprise of tsngible fLxed a59ets, which aft¢r the capital spend and depreciation decre&s¢d to £201,324 (2020 £20i,844). The buildinus of St Oswald House (HQ) at CrnmliDgion and Pasturc House (residential aCcoM￿(￿]2110n at Whittonstau). as well &5 a]1 the equipjnent at Pastures House cornprise the bulk of our tangil)le &ssets. The current policy of thc Asso¢iation is to mainlain a balance on uDrestricred fund& whicb equates to no more than six months unrestricted payments, io cover emergenry siluation5 that may artse from time to time aDd bearing in mind the tsvo properties in ownevship. The reserve4 after thi5 provision remain adequate and the balance on T)et cutTent assets of £106.847 exceeds this target. Our various funds resulied as follows.. Subscriptions for 2021 .. Ft ivas decided by the Ex￿ltiVe that no County levy would be applÉed to the 2021 Sub5CriPtion5 due to tbe pressures caused by COVID-19 and the lack of face to face meetings, which resulted in unit5 not collecting weekly l(tsl subscripiions which would then be used to pay to the national ones. This decision was made in the light that we had received £IO,(N)O from Northwnberland County Council in 2020 for COVID-19 whicb we then used to offset the lack of a county le￿. As part of this th¢ H¢lping Han(ts grdnt 5VStern wgs pur in place to help lin(F units lo cover the cost of wbscripiions and £i23.91 was a￿arded to units which applie for iht ye*r 16,959 (12,492) 1.000 5,467 16.480 Other reeognlsed g#ln$ Ind lossts Unr¢81ised ￿n￿lI¢S$¢S) on revalu￿10￿ of fiKed ass¢t invesunen 10.203 10,203 4.323 Net movtment In funds 27,162 (12.492) 1.0 15.670 20,803 Towl fijnds brou8ht forw8rd 81 l Janu 2021 343.034 30,455 1.131 7 374,627 353,824 Totlll funds earritd forwArd •¢ 31 De¢embtr 2021 370,196 17,963 1,007 390.297 374,627 Northumberland County Guide AsS￿latiOn Balanee Sheet as at 31 December 2021 2021 2021 2020 2020 Fffixed sssets Tangible as5et5 Investrnents 201.324 82.126 283.450 205,844 71.923 277,767 Current assets 109,752 99.355 Current liabilities 2.905 106.847 390,297 96,S60 374 627 Net assets Charity funds Springb(wd fimd International Exchange Visit fund Pasture House, Whittonstall fund A¢¢umulated fijnd Tot&1 charity funds 1,007 17.963 370,196 390.297 30,455 343,034 374.627 Approved by the Executive Committee on 14th Juty 2022 Authorised to Sign on the Executive Committee's behalf: Nartie.. Kirsty de Bono-Hume A5SiStant County Cornrnissioner (Trustee) Name.. Liz Kelly Division Commissioner (Trustee) Northumberland County Guide Association Income and Exp¢nditure Account for the year ended 31 Deeember 2021 Notes 2021 2021 2020 2020 Income and endowmeDts from: DnnAti(Jll8 and legacies Donations Trust income 20,724 io,o(x) 26,474 15.750 Investmethts In¢ome frL)m listed investsn¢nts C.O.l.F. deposit In￿re$l 2.070 126 2.117 2,196 Charltable ae¢lvlties HeadquarteT8 fundraising Badge salcs Cdpiiati(In retained by County Guiding r)evclopment 1.286 808 .260 875 13,175 364 2,458 18,1 Total in¢orne and endowmetsts carried forward 31,049 36.136 Northumberland County Guide Assoeiation Income and Expenditur¢ A¢¢ount for the year ended 31 Deeember 2021 (continued) Notrs 2021 2021 2020 2020 Total in¢on)e #nd endowm¢Mts brought fonvard 31.049 36,136 F.xpenditure OTr: funds Lottery licence Headquarters fundraising 20 619 639 579 579 Charitable xcilvilies Dlrett costs Badge purchases Guiding Devel¢)pment Depre¢iaiion Grants and srrt)nsorships 951 175 3,283 426 2.120 2.054 3,282 701 Support costs Travelling AGM ¢xpenses Accountancy Treasurers honornrium Prin¢ing, postage and 51ationery Wcb5i¢e costs Sllndries Guiding D¢v¢ltspment H.Q. overheads 775 137 1,200 392 1.200 600 529 348 187 125 304 360 270 5.030 13.511 Total expenditure (14,090) (14,856} Net income for the year 21,280 io Northumberland County Guide Association Pasture House, Whitton5tall Fund - Intome and F.xpenditure Account for the year ended 31 December 2021 2021 2021 2020 2020 Ineome and endownlents from: Charitable activities Fees Returned dcposits Badge sale5 Donarions Total incorne endowments 746 (100) 983 (1262) 26 10.000 9,747 Charitable aellvltle$ Direct costs Badge purchases Repairs and renewals Watcr rates Electricity Telephone TraY¢llin8 Insuran¢¢s Gr&k% Cutting and site maintertane¢ Cleaning Depre¢ialion Toi#l txp¢ndl¢ure 19 4,819 243 2,770 349 256 1.290 650 30 3,006 527 2.315 263 80 1.245 138 4.253 (13,138) (14,397} Nei Incomel(expendlture) tor th¢ vear 12.492 4,650 Northumberland County Guide Association Internatioual Fund - Income and Expenditure Account for the year ended 31 Deeember 2021 2021 2021 2020 2020 Income and eDdowmeDts from: Investments Interest received Charitablt activities Japan trip Totgl income eDdowrneDts Expenditure OM: Charltable acilvltles Dlre¢¢ costs Japan trip 150 150 N¢t (expenditurey iDeom¢ for the year 150 12 Northumberland County Guide Association Springboard Fund - Income and Expenditure Account for the year ended 31 December 2021 2021 2020 Income 8nd endowmeDts from: Donations and leg4cie5 Grants received I,o(xi Charitable activities Payments received Totsl and endowJu¢nts Expenditure on: CharitAble aeiivities Payments made 11,000) Nol Incomel(expeDditur¢) for the year 13 Nortbumberland County Guide Association Not¢s to the Financial Statements for the year ended 31 December 2021 l. Accounting policies Basis of aceounting Northumberland County Gllide Association consti￿1¢$ t4 publÉc l)eo¢fi¢ ¢ntity Hs dtfthed by FRS 102. Th¢ rinan¢ial Statements have been prepared in ae¢ordance with A¢cow)ting and Rcporting by Charities.. Statement of RetOTnmended Practice applicable to charities preparing their accounts in accordan¢e with the Ffftan¢ial Reponing Standord applicable in the UK and Republic of Ireland issu￿ in October 2019. the Fillan¢ial Reporting Standard applicable in th¢ Uniied Kingdom aDd Republic of treland IFRS 102). the Charities A¢1 2011, and UK Generally Accepied Accounting Practice. The charity does noc in¢lude a c&8h flow statement on th¢ grounds that it is applying FRS 102 (section IA). Income R¢cngnition Voluniary income and donations are in¢luded in inwming resources when the chartty bxomes entitled to the ￿lld5. If there ar¢ conditions allached io the donation and this requires a level of perfomian¢¢ before entitlement can be achi¢ved then the incom¢ is defenrd until the donor's conditions have been ￿lfIlled. Th¢ incorne frorn fundraisin8 ventUT¢S IS shown gr(&s with associated costs included in fundraising costs. Expenditure reeogni¢lon Resources ¢xpended are included in the St*ement of Financial Aciivities on an accrual basis. inclusive of any VA T which cannot be recovered. FundTai5ing expenditure ¢ompri5es ihe ¢osi of inducing people to contribute fEnancially to the charity. This includes the eost of sthging fundrdising events and lottery prizes. Support ¢osts are those that assist the work of the ch￿ty bui do noi dtrectly represent charitsble activiiies or fundraisin8 veniures, and include office costs. governAn¢¢ ￿$ts and other administratiort. Fixed assel investments Fixed asset investments are siaicd ￿ open markel value at the balance sheei da*. Revaluation Surpluses and defjcits are shown as unrealised gains and loss¢s in the Statement of Finaneial Aciiviti¢s. and are reco8nis¢d as part of the overall movement in Ch￿l￿bIt filnds. D¢pre¢iation Depreciation of fixed assets is calcul￿ed to wriie off their ¢osts less any residual value over their estimated use￿1 lives as follows: Computer equipment Office ¢qUiPTncnt Other equiprnent Freehold land and builditi8S 33 113•/0 per annum, straight line IWO per 8mium. Strdi8ht line Ilyh. 201b/* per annum. Straight line 2Y•- per annum. straight line Siock5 Stocks are valll￿ at the lower of cost and net realisable valu¢, after making allowance for ob501et¢ and slow moving items Trnstees r¢muDerntioD Th¢ M￿lee$ received no remun¢tation for their servic¢s which are provided on a voluntary b&sis. The tsusiee5 are eligible ftsr r¢imburseTnent of TrvelliT]8 Costs whilsi on Guiding business. Motoring expense claims are paid within the HMRC pllblished'authorised mtleage rdtes,. 14 LN'orthumberland County Guide Association Notes to the Financial Stst¢m¢nts for the year ended 31 December 2021 (continued) Trust IDcome 2021 2020 Sir James Knott Tr￿￿t W.A. Handl¢y Cbariry Tn]5t 4,000 4,000 1.750 5.750 H¢4dquarttrs Fund RalslDg 2021 2020 Income Fund raising Donaiiorts 1286 1,260 1286 1,260 Less expenditure Fund raising Costs & prizes 622 619 Net lrt¢ome for the yeAr Guidlng Developrnene 2021 2021 2020 2020 Income from charliable ¥¢livltles Event and training fe¢s County training weekend GAW 364 560 2,300 20 2,880 364 F.%penditure on charitable 4¢1ivities Event and traitiing expenses County training weekend Ev¢nt hire 175 1,938 173 2,054 125 Support costs 175 Net income for the year 189 701 15 Nortbumberland County Guide Association Notes to the FiDan¢ial Statements for the year ended 31 December 2021 (continued) T•ngible Fixed Assets Pasture Freehold Freehold House land and equipment eqllipmeDt buildiugs buildings Total Cost Ai l January 2021 Additions 6.391 28,W4 174.390 140,550 350.325 3.016 Ai 31 December 2021 174 90 140 550 353 341 Depreelsilon Ai l J8JJuary 2021 Charge for year 4.348 551 27.272 765 56,812 56,049 144,481 At 31 Decetnber 2021 152 017 r4et Book Value At 31 December 2021 201324 At 31 December 2020 117578 205 844 Fixed Asset investments Listed Inve51ment$ M#rkei Value At i il January 2021 Revaluation surplus At 31* Decemb¢r 2021 71,923 10.203 Historical cos¢ of tnvestments held * 31X Dmnber 2021 Investment CCLA Charities Inve5tm¢nt Fund 82,120 The investtnents are held primarily to provide an investment return for the ¢barity at]d are rcgarded &5 being held wiihin the UK. 16 Northumberland County Guide Association Notes to the Financial Statements for the vear ended 31 December 2021 (eontinued) Current ossets 2021 2020 Sto¢k Sundry debtor8 Balth and cash balances COIF d¢wsit 2.701 1.134 57.672 2,089 1,875 48,240 Current liabilitie5 2021 2020 Sundry creditors Pasture Howe creditors Headquarters 100 club 1,915 190 800 1,859 36 800 10. An¥41yJl$ of net assets between the funds Unrestrlcted Restricted Total Tangible fixed a55ets Fixed asset investhients Net current L55ets 201,324 82,126 201.324 82.126 106 847 389 290 390,297 17