2021-04-05-accounts - Staffordshire County Guide Association

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		Page
Reference	and administrative details
Report of	the Trustees
Report of	the Independent Examiner	10
Statement	of Financial Activities
Balance Sheet		12
Statement	of Cashflows	13
Notes to the Financial Statements

							Unrestricted	Restricted	2021	2020
						Notes	Funds	Funds	TOTAL	TOTAL
								F		F
Income
Donations, grants and	legacies					2	80,496	5,392	85,888	71,615
Other trading activities						4	12,544		12,544	19,346
Investments						3	10,090		10,090	12,937
Charitabie activities
Event receipts and collections							4,459		4,459	58,284
Other income							72		72	646
		Total		income			107,661	5,392	113,053	162,828
Expenditure
Expenditure on raising	funds
Fundraising trading: cost ofgoods
sold and other costs							7,881		7,881	12,103
Investment management		fees					2,453		2,453	2,482
Charitable activities
Grants payable							(145)		(145)	1,010
Event costs							7,976		7,976	58,491
General guiding costs							63,135	5,392	68,527	75,371
Other costs							5,070		5,070	11,447
Total expenditure							86,370	5,392	91,762	160,904
Netincome (expenditure)					before
			transfers				21,291		21,291	1,924
Transfers
Gross transfer between		funds
Net income (expenditure)				and net
movement in funds	before		gain and
					losses		21,291		21,291	1,924
Net gains (losses) on investments						10	75,572		75,572	(67,213)
Net movement			in		funds		96,863		96,863	(65,289)
Reconciliation of Funds
Total funds brought				forward			696,720	3,713	700,433	765,722
Total funds		carried		forward			793,583	3,713	797,296	700,433

					Notes		2021f		2020f
Fixed assets
Tangible	assets				13		149,478		156,021
Investments					14		342,944		272,795
			Total fixed assets				492,422		428,816
Current	assets
Stocks						9,881		10,385
Debtors						85,640		96,087
Cash at bank and				in hand		331,871		252,684
		Total current			assets	427,392		359,156
Liabilities
Creditors:		amounts		falling due
within one		year			16	122,518		87,539
			Net current		assets		304,874		271,617
Total assets less				current liabilities
			(being net assets)				797,296		700,433
The funds		ofthe		charity:
Restricted		funds			17		3,713		3,713
Unrestricted		income funds:			17
Designated funds							54,732		63,042
General	funds						738,851		633,678
		Total	unrestricted		funds		793,583		696,720
			Total charity		funds		797,296		700,433

Staffordshire County Gu Statement of Cashflows as at 5 April 2021	ide Association
		2021	2020
	Notes
Net cash used in operating	21	65,099	35,317
Cash fiows from investing
interest and dividends		10,090	12,937
Purchase of furniture and
equipment		(1,425)	(9,456)
Purchase of new investments		(27,241)	(100,737)
Proceeds from sale of
investments		32,664	103,590
Net cash provided by investing		14,088	6,334
Cash flows from financing
Repayment of borrowing
Cash inflow from new borrowlngs
Net cash provided by financing
Change in cash and cash		79,187	41,651
Cash and cash equivalent brought		252,684	211,033
Cash and cash equivalents	carried	331,871	252,684

Donations g	rants and legacies
,		Unrestricted	Restricted	2021	2020
		F	f
County share Miscellaneous	of subscription subs	39,474 282		39,474 282	68,782 471
Miscellaneous Grants	donations	240 1,000		240 1,000	1,812 550
CQVlD19 government grants		39,500	5,392	44,892
		80,496	5,392	85,888	71,615

fo	r the year ended 5 April 2021
3	Investments			Unrestricted	Restricted	2021	2020
					F		E
	Listed investments
	Dividends Cash investments and settlements	pending		9,969		9,969	12,742
	Bank interest			121		121	195
				10,090		10,090	12,937
	The above income relates to investments		held	in the UK.
4	Other trading activities			Unrestricted	Restricted	2021	2020
				E
	Trading income
	Goods and publications Sales of badges Rental income —Beaudesert			864 9,519 2,161		864 9,519 2,161	6,453 9,785 3,108
	Total incoming resources			12,544		12,544	19,346
	Trading expenditure
	Goods and publications Purchase of badges Miscellaneous fund raising costs			262 7,599 20		262 7,599 20	3,671 8,412 20
	Total outgoing resources			7,881		7,881	12, 'I 03
	Net fund raising income			4,663		4,663	7,243
5	Charitable activities
	Event receipts and collections			Unrestricted	Restricted	2021	2020
					E
	Training receipts			(291)		(291)	4,911
	County guiding events:
	Miscellaneous events			4,750		4,750	11,082
	International guiding events:
	Fairy Tales 8 Scary Tales Kenya 2019						15,710 26,581
				4,459		4,459	58,284

	Event receipts and	co	co	llection	s	s
	Amounts received	for		future	guiding		events	are not	included	but are carried		forward as	received in
	advance and included			in creditors		(Note 16).
	At the balance sheet		date, the		details		of the amounts		carried forward was as		follows:
												2021	2020
	County guiding events: Miscellaneous events												450
	international guiding Cayman Finland		events:									47,700 3,810	43,663 3,750
	Iceland											23,903	19,123
	Kenya - Adults Kenya - Girls Scotland											28,817 10,361 3,514	8,724 5,694
												118,105	81,404
	Charitable expenditure
6	Grants payable							Unrestricted		Restricted		2021	2020
									E			E
	Training and travel	grants							(145)			(145)	1,010
	(Net of refunds)							~145)			~145)		1,015

Event costs			Unrestricted	2021	2020
			E	E
Training expenses			1,941	1,941	6,379
County guiding	events:
Miscellaneous	events		6,035	6,035	10,159
International guiding		events:
Fairy Tales 8	Scary	Tales			14,970
Kenya 2019					26,983
International expenses
			7,976	7,976	58,491

At the b	alan	ce	sheet	date the detaiis ofthe amounts c	arried forward was as follows:
					2021	2020
						E
County	guiding		events:
Miscellaneous			events		1,680	1,680
International		guiding		events:
Cayman					3,337	5,281
Finland					640
Iceland					9,540	6,190
Scotland					295	4,185
Kenya	- Adults				25,564	2,584
Kenya	- Girls
					41,056	19,920

for	the year ended 5 April 2021
8	General guiding costs	Unrestricted	Restricted	2021	2020
				E	E
	Guide Association subscriptions Expenses claimed Grants paid to commissioners Wage costs Printing, stationery and postage Lease of equipment Insurance	536 61 630 29,467 2,458 841 2,505	5,392	536 61 630 34,859 2,458 841 2,505	473 5,260 675 34,482 3,588 737 1,729
	Heat, light and water Cleaning expenses Repairs and maintenance Telephone charges Donations and presentations Legal and professional	2,385 1,459 13,392 1,027 10 396		2,385 1,459 13,392 1,027 10 396	3,193 2,525 11,608 1,443 1,214 312
	Rebranding costs Depreciation	7,968		7,968	8,132
		63,135	5,392	68,527	75,37'I
9	Other costs	Unrestricted	Restricted	2021	2020
		E	E
	Annual report and AGM costs Independent examiners fees Bank charges Sundry expenses	2,915 485 1,670		2,915 485 1,670	4,813 2,935 996 2,703
		5,070		5,070	11,447
10	Net gains (losses) on investments	Unrestricted f	Restricted	2021 E	2020 E
	Unrealised investment gains/(losses)	72,679		72,679	(68,984)
	per note 14 Realised investment gains/(losses)	2,893		2,893	1,771
		75,572		75„572	~(67,213
11	Net resources			202'I	2020
				F	E
	This is stated after charging: Independent examiners fees			2,915	2,935
	Depreciation and other amounts
	written off tangible fixed assets: owned by the charity			7,968	8,132
	Operating leases Hireoflantandmachiner			841	737

The average	weekly	weekly		number	of staff employed	of staff employed	of staff employed	by	the charity	during	the year,	analysed	by category,
was as follows:
												2021	2020
Administration		- (Part		time)
The aggregate		payroll		costs ofthe above			was:					2021	2020
												F	E
Wages and salaries												34,152	33,743
Pension contributions				- defined		contribution	scheme					707	739
Social security		costs
												34,859	34,482
No employee	earned		more than			260,000 per annum.			(2020: None).
No remuneration		was		paid to the trustees			during	the	year (2020: Nil).
Grants and expenses				paid to the trustees			during	the	year			202'I	2020
												F	F
Grants of F45	each were paid				to 14 Division Commissioners
during the year		(2020: 15).The				Division Commissioners are
listed on page		1.										630	675
Reimbursement		of out		of pocket		expenses	together		with
travelling expenses were paid					to 6 trustees		during	the year.
(2020:6)												411	4,106
Tangible fixed		assets
										Freehold		Fixtures
										land	and	and
										buildings		fittings	Total
												E
Cost
At 6 April 2020										262,216		77,140	339,356
Additions												1,425	1,425
At 5 April 2021										262,216		78,565	340,781
Depreciation
At 6 April 2020										115,626		67,709	183,335
Charge for the	Year									5,548		2,420	7,968
At 5 April 2021										121,174		70,129	191,303
Net book value
At 5 April 2021										141,042		8,436	149,478
At 6 April 2020										146,590		9,431	156,021
No depreciation		has been charged on land					at a cost		ofF10,000	included	above,

for	the year en	ded 5 April	ded 5 April	2021
14	Fixed asset	investments		- listed	investments					2021	2020
										E	E
	Valuation:
	At 6 April 2020									272,795	342,861
	Additions									27,241	100,737
	Disposals									(29,771) 270,265	(101,819) 341,779
	(Decrease)	/ Increase in market value								72,679	(68,984)
	At 5 April 2021									342,944	272,795
										2021	2020
										F	F.
	The cost value at		the balance sheet			date of listed investments			was	221,232	227,932
										2021	2020
										F	F
	The investments		are held	to provide		an investment	return	for	the charity.
	The amounts	of dividends		received		during the year	amounted		to	9,969	12,742
										2021	2020
	The analysis	ofstocks and shares			held are as follows:					E	E
	Companies	within	the UK							138,549	120,575
	Companies	outside the UK								204,395	152,220
	Total of valuation									342,944	272,795

Debtors: amounts	Debtors: amounts	falling due within one year	2021	2020
				F
Trade debtors			665	834
Other debtors			38,456	70,372
Prepayments	and	accrued income	46,519	24,881
			85,640	96,087


Creditors: amounts		falling due		within one year			2021f	2020f
Trade creditors
Accruals and deferred		income					122,518	87,539
							122,518	87,539
Funds
						Incoming	Outgoing
				At 6 April	Transfer	resources	resources	At 5 April
				2020f	offunds f	8 gains f	&lossesf	2021f
Restricted
COVID19 Government			Grants			5,392	(5,392)
Manor Park	Grant			3,713				3,713
				3,713		5,392	(5,392)	3,713
Designated:
Development	fund			61,016	(8,310)			52,706
Rebranding	fund			1,886				1,886
Barbara Waterhouse			legacy	140				140
				63,042	(8,310)			54,732
General funds				633,678	8,310	183,233	(86,370)	738,851
				700,433		188,625	~91,762)	797,296

				Unrestricted	Restricted	Total
Analysis of net assets between		funds		funds	funds	funds
				f	f
Fund balances as	at 5 April 2021	are represented	by:
Tangible fixed assets				492,422		492,422
Current assets				423,679	3,713	427,392
Creditors: amounts	falling due
within one year				(122,518)		(122,518)
Total net assets				793,583	3,7'I 3	797,296

Material transactions	with The Guide Association	with The Guide Association	with The Guide Association	during
					2021	2020
					E
Membership subscriptions					536	473
Badges purchased					7,795	9,739
Other goods purchased					332	4,874
					8,663	15,086
County share of membership		subscriptions	receivable		36,080	64,158
Balances outstanding	at the year end and		included	in creditors
Balances outstanding	at the	year end and	included	in other debtors	36,080	64,158

						2021	2020
						E
Net movement in funds						96,863	(65,289)
Add back depreciation		charge				7,968	8,132
Deduct interest and	dividend		income shown	on investing	activities	(10,090)	(12,937)
Deduct gains / add	back losses on investments					(75,572)	67,213
Decrease (increase)	in	stock				504	(3,747)
Decrease (increase)	in	debtors				10,447	(13,777)
Increase (decrease)	in	creditors				34,979	55,722
Net cash used in operating			activities			65,099	35,317