2022-04-05-accounts

		Page
Reference	and administrative details
Report of	the Trustees
Report of	the Independent Examiner
Statement	of Financial Activities	12
Balance Sheet
Statement	of Cashflows	14
Notes to the Financial Statements		15

					Unrestricted	Restricted	2022	2021
				Notes	Funds	Funds	TOTAL E	TOTAL f
Income
Donations, grants and legacies					65,783	401	66,184	85,888
Other trading activities					14,928		14,928	12,544
Investments					9,150		9,150	10,090
Charitable activities
Event receipts and collections					8,103	31,016	39,119	4,459
Other income					173		173	72
	Total		income		98,137	31,417	129,554	113,053
Expenditure
Expenditure on raising	funds
Fundraising trading: cost ofgoods
sold and other costs					11,395		11,395	7,881
Investment management	fees				2,741		2,741	2,453
Charitable activities
Grants payable Event costs				6 7	12936		12,936	('I45) 7,976
General guiding costs				8	73,538	4,114	77,652	68,527
Other costs				9	6,461		6,461	5,070
Total expenditure					107,071	4,114	111,185	91,762
Net income (expenditure)			before
		transfers			(8,934)	27,303	18,369	21,291
Transfers
Gross transfer between	funds			17
Net income (expenditure)			and net
movement in funds before		gain and
			losses		(8,934)	27,303	18,369	21,291
Net gains (losses) on investments				10	17,572		17,572	75,572
Net movementin			funds		8,638	27,303	35,941	96,863
Reconciliation of Funds
Total funds brought			forward		793,583	3,713	797,296	700,433
Total funds	carried		forward		802,221	3'I,016	833,237	797,296

								2022	2021
						Notes		E
Fixed assets
Tangible assets						13		143,461	149,478
Investments						14		357,182	342,944
		Total fixed			assets			500,643	492,422
Current assets
Stocks							8,061	9,881
Debtors						15	83,155	85,640
Cash at bank	and		in hand				397,164	331,871
	Total current				assets		488,380	427,392
Liabilities
Creditors: amounts			falling	due
within one year						16	155,786	122,518
		Net current			assets			332,594	304,874
Total assets	less		current	liabIIIties
		(being net			assets)			833,237	797,296
The funds ofthe			charity:
Restricted funds						17		31,016	3,713
Unrestricted	income funds:					17
Designated	funds							53,236	54,732
General funds								748,985	738,851
Total		unrestricted			funds			802,221	793,583
		Total charity funds						833,237	797,296
The financial	statements				were	approved	by the trustees	and signed on their behalf	by:
A ol es								err
Coun y Commissioner							ounty Commissioner

Staffordshire County Guid Statement ofCashflows as at 5 April 2022	e Association
		2022	2021
	Notes	E	f.
Net cash used in operating	21	53,558	65,099
Cash flows from investing
Interest and dividends		9,150	10,090
Purchase of furniture and
equipment		(2,390)	(1,425)
Purchase of new investments		(166,589)	(27,241)
Proceeds from sale of fixed
assets		1,641
Proceeds from sale of
investments		169,923	32,664
Net cash provided by investing		11,735	14,088
Cash flows from financing
Repayment of borrowing
Cash inflow from new borrowings
Net cash provided by financing
Change in cash and cash		65,293	79,187
Cash and cash equivalent brought		331,871	252,684
Cash and cash equivalents	carried	397,164	331,871

2	Donations, grants	Donations, grants	and legacies	and legacies		Unrestricted	Restricted	2022	2021
							E.	F	E
	County share Miscellaneous	of subscription subs				44,694 413		44,694 413	39,474 282
	Miscellaneous	donations				2,328		2,328	240
	Legacy - S Smith Grants					1,418		1,418	1,000
	COVID19 government			grants		16,930	401	17,331	44,892
						65,783	401	66,184	85,888
3	Investments					Unrestricted	Restricted	2022	2021
									Z
	Listed investments
	Dividends					9,099		9,099	9,969
	Cash investments		and	settlements	pending
	Bank interest					51		51	121
						9,150		9,150	10,090

for	the year ended 5 April 2022
4	Other trading activities		Unrestricted	Restricted	2022	2021
						F
	Trading income
	Goods and publications		1,366		1,366	864
	Sales of badges		10,405		10,405	9,519
	Rental income - Beaudesert		3,157		3,157	2,161
	Total incoming resources		14,928		14,928	12,544
	Trading expenditure
	Goods and publications		2,223		2,223	262
	Purchase of badges		9,152		9,152	7,599
	Miscellaneous fund raising costs		20		20	20
	Total outgoing resources		11,395		11,395	7,881
	Net fund raising income		3,533		3,533	4,663
5	Charitable activities
	Event receipts and collections		Unrestricted	Restricted	2022	2021
			F	F		F
	Training receipts		652		652	(291)
	County guiding events:
	Miscellaneous events		5,651		5,651	4,750
	Fundraising - Firepit income		1,800		1,800
	international guiding
	Fundraised eiement of income	in respect of
	cancelled trips due to COVID	pandemic		31,016	31,016
			8,103	31,016	39,119	4,459

Event receipts and	co	llection	s	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:
										2022	2021
											E
County guiding events:
Miscellaneous events
Cancelled International		guiding		events:
Cayman 2020 iceland 2021										4,158 235
international guiding Cayman 2020 Scotland 2020	events:										47,700 3,514
Iceland 2021											23,903
Finland										6,817	3,810
Kenya - Adults Kenya - Girls Iceland 2023										28,864 31,036 500	28,817 10,361
Unity 2022 event										78,318
										149,928	118,105
Charitable expenditure
Grants payable							Unrestricted		Restricted	2022	2021
								E	E	E	E
Training and travel	grants										(145)
(Net of refunds)											~145)

7	Event costs			Unrestricted E	Restricted 'Z	2022f	2021
	Training expenses			2,812		2,812	1,941
	County guiding Miscellaneous	events: events		5,075		5,075	6,035
	International guiding		events:
	Kenya 2023			252		252
	International guiding		events unrecovered	costs due to COVID	cancellation
	Cayman 2020			3,337		3,337
	Iceland 2020			1,165		1,165
	Scotland 2020			295		295
	International expenses
				12,936		12,936	7,976

At the balanc	e	sheet date the detaiis ofthe amounts ca	rried forward was as follows:
			2022f
County guiding		events:
Miscellaneous		events		1,680
International	guiding events:
Cayman				3,337
Finland			4,409	640
Iceland			8,375	9,540
Scotland				295
Kenya - Adults			4,830	25,564
Unity camp			8,275
			25,889	41,056

for	the year ended 5April 2022
8	General guiding costs	Unrestricted	Restricted F	2022 E	2021 E
	Guide Association subscriptions Expenses claimed Grants paid to commissioners Wage costs Printing, stationery and postage Lease of equipment insurance Heat, light and water Cleaning expenses Repairs and maintenance Telephone charges Donations and presentations Legal and professional	873 901 540 36,728 2,174 841 2,620 2,793 1,741 14,613 1,995 557 396	401 3,713	873 901 540 37,129 2,174 841 2,620 2,793 1,741 18,326 1,995 557 396	536 61 630 34,859 2,458 841 2,505 2,385 1,459 13,392 1,027 10 396
	Rebranding costs Depreciation Profit on disposal ofassets	8,070 (1,304)		8,070 (1,304)	7,968
		73,538	4,114	77,652	68,527
9	Other costs	Unrestricted E	Restricted E	2022 E	2021 F
	Annual report and AGM costs Independent examiners fees Bank charges Sundry expenses	488 3,140 596 2,237		488 3,140 596 2,237	2,915 485 1,670
		6,461		6,461	5,070
10	Net gains (losses) on investments	Unrestricted F	Restricted E	2022 E	2021 F
	Unrealised investment gains/(losses)	8,997		8,997	72,679
	per note 14 Realised investment gains/(losses)	8,575		8,575	2,893
		17,572		17,572	75,572
11	Net resources			2022 F	2021 E
	This is stated after charging: Independent examiners fees			3,140	2,915
	Depreciation and other amounts
	written off tangible fixed assets: owned by the charity			8,070	7,968
	Operating leases Hire of plant and machinery				841

Employees and staff	costs	costs	costs
The average weekly	number of staff employed			by	the charity			during the year,	analysed	by category,
was as follows:									2022	2021
Administration - (Part	time)
The aggregate payroll	costs of the above was:								2022 F	2021
Wages and salaries Pension contributions	- defined contribution		scheme						36,361 768	34,152 707
Social security costs									37,129	34,859
No employee earned No remuneration was	more than F60,000 per annum. paid to the trustees during the					(2021:None), year (2021: Nil).
Grants and expenses	paid to the trustees		during	the year					2022 F	2021
Grants ofF45 each were paid to 12 Division Commissioners
during the year (2021:14). The Division Commissioners listed on page 1.							are		540	630
Reimbursement of out of pocket expenses			together			with
travelling expenses were paid to 3trustees (2021:6)			during		the year.				901	411
Tangible fixed assets								Freehold	Fixtures
								land and	and
								buildings	fittings	Total
								F	F	F
Cost At 6 April 2021 Additions Disposals								262,216	78,565 2,390 (4,343)	340,781 2,390 (4,343)
At 5 April 2022								262,216	76,612	338,828
Depreciation At 6 April 2021 Charge for the Year On Disposals								121,174 5,548	70,129 2,522 (4,006)	191,303 8,070 (4,006)
At 5 April 2022								126,722	68,645	195,367
Net book value
At 5 April 2022								135,494	7,967	143,461
At 6 April 2021								141,042	8,436	149,478

for	the year ended 5April 2022	the year ended 5April 2022	the year ended 5April 2022
14	Fixed asset investments - listed investments						2022	2021
							E
	Valuation:
	At 6April 2021 Additions Disposals						342,943 166,591 (161,348) 348,186	272,795 27,241 (29,779 270,265
	(Decrease) / Increase in market value						8,996	72,679
	At 5 April 2022						357,182	342,944
							2022	2021
							F
	The cost value at the balance sheet	date	of listed investments			was	251,882	221,232
							2022	2021
								F
	The investments are held to provide	an investment		return	for	the charity.
	The amounts of dividends received	during	the year	amounted		to	9,099	9,969
							2022	2021
	The analysis of stocks and shares held are as follows:
	Companies within the UK Companies outside the UK						136,444 220,738	138,549 204,395
	Total ofvaluation						357,182	342,944
	Holdings of stocks and shares are	in a wide variety of companies,					none of which are considered to be
	material in context ofthe investment	portfolio.
15	Debtors: amounts falling due within one year						2022	2021
	Trade debtors Other debtors Prepayments and accrued income						3,810 48,867 30,478	665 38,456 46,519
							83,155	85,640
16	Creditors: amounts falling due within		one year				2022 E	2021 F
	Trade creditors Accruals and deferred income						203 155,583	122,518
							155,786	122,518

Funds
						Incoming	Outgoing
				At 6 April	Transfer	resources	resources	At 5 April
				2021f	offunds f	&gains	&lossesf	2022f
Restricted
International	Event	Fund				31,016		31,016
COVID19 Government			Grants			401	(401)
Manor Park	Grant			3,713			(3,713)
				3,713		31,417	(4,114)	31,016
Designated: Development fund Rebranding fund Barbara Waterhouse legacy Firepit Fundraising Fund				52,706 1,886 140		1,800	(3,296)	49,410 1,886 140 1,800
				54,732		1,800	(3,296)	53,236
General funds				738,851		113,909	(103,775)	748,985
				797,296		147,126	~111,185)	833,237

for	the year ended 5	April 2022
				Unrestricted	Restricted	Total
18	Analysis of net assets between funds			funds f	funds E	funds
	Fund balances as	at 5 April 2022 are represented	by:
	Tangible fixed assets Current assets			500,643 457,364	31,016	500,643 488,380
	Creditors: amounts	falling due
	within one year			(155,786)		(155,786)
	Total net assets			802,221	31,016	833,237

			2022	2021
Within After	one year one year but within	five years	841 1,681 2,522	841 2,522 3,363

Material transactions with Th	e Guide Asso	ciation d	uring the year were:
				2022	2021
Membership subscriptions Badges purchased Other goods purchased				621 9,049 935	536 7,795 332
				10,605	8,663
County share of membership	subscriptions	receivable		43,334	36,080
Balances outstanding at the Balances outstanding at the	year end and year end and	included included	in creditors in other debtors	203 43,334	36,080

Reconciliation	of nst	movem	ent in funds	to net cash	flow from opera	ting activities
						2022	2021
							E
Net movement	in funds					35,941	96,863
Add back depreciation		charge				8,070	7,968
Deduct gains /	add back losses on sale ofassets					(1,304)
Deduct interest	and dividend		income shown	on investing	activities	(9,150)	(10,090)
Deduct gains /	add back losses on investments					(17,572)	(75,572)
Decrease (increase) in		stock				1,820	504
Decrease (increase) in		debtors				2,485	10,447
Increase (decrease) in		creditors				33,268	34,979
Net cash used	in operating		activities			53,558	65,099