## 

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





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||||||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|---|
|||||Notes|Funds|Funds|TOTAL<br>E|TOTAL<br>f|
|Income|||||||||
|Donations,<br>grants and legacies|||||65,783|401|66,184|85,888|
|Other trading<br>activities|||||14,928||14,928|12,544|
|Investments|||||9,150||9,150|10,090|
|Charitable<br>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<br>on raising|funds||||||||
|Fundraising<br>trading: cost ofgoods|||||||||
|sold and other costs|||||11,395||11,395|7,881|
|Investment<br>management|fees||||2,741||2,741|2,453|
|Charitable<br>activities|||||||||
|Grants<br>payable<br>Event costs||||6<br>7|12936||12,936|('I45)<br>7,976|
|General<br>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<br>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<br>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|





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|||||||||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:<br>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<br>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<br>ol<br>es||||||||err||
|Coun y Commissioner|||||||ounty Commissioner|||





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|Staffordshire<br>County Guid<br>Statement ofCashflows<br>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<br>of furniture<br>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<br>by investing||11,735|14,088|
|Cash flows from financing||||
|Repayment<br>of borrowing||||
|Cash inflow from new borrowings||||
|Net cash provided<br>by financing||||
|Change<br>in cash and cash||65,293|79,187|
|Cash and cash equivalent<br>brought||331,871|252,684|
|Cash and cash equivalents|carried|397,164|331,871|





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|2|Donations,<br>grants|Donations,<br>grants|and legacies|and legacies||Unrestricted|Restricted|2022|2021|
|---|---|---|---|---|---|---|---|---|---|
||||||||E.|F|E|
||County share <br>Miscellaneous|of subscription<br>subs||||44,694<br>413||44,694<br>413|39,474<br>282|
||Miscellaneous|donations||||2,328||2,328|240|
||Legacy - S Smith<br>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|





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|for|the year ended 5 April 2022||||||
|---|---|---|---|---|---|---|
|4|Other trading<br>activities||Unrestricted|Restricted|2022|2021|
|||||||F|
||Trading<br>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<br>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<br>fund raising costs||20||20|20|
||Total outgoing<br>resources||11,395||11,395|7,881|
||Net fund raising income||3,533||3,533|4,663|
|5|Charitable<br>activities||||||
||Event receipts and collections||Unrestricted|Restricted|2022|2021|
||||F|F||F|
||Training<br>receipts||652||652|(291)|
||County<br>guiding events:||||||
||Miscellaneous<br>events||5,651||5,651|4,750|
||Fundraising<br>- Firepit income||1,800||1,800||
||international<br>guiding||||||
||Fundraised<br>eiement of income|in respect of|||||
||cancelled<br>trips due to COVID|pandemic||31,016|31,016||
||||8,103|31,016|39,119|4,459|





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|Event receipts and|co|llection|s|s|s|||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Amounts<br>received|for|future|guiding|||events|are not|included|but are carried|forward<br>as|received<br>in|
|advance<br>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<br>guiding<br>events:||||||||||||
|Miscellaneous<br>events||||||||||||
|Cancelled<br>International||guiding||events:||||||||
|Cayman<br>2020<br>iceland<br>2021||||||||||4,158<br>235||
|international<br>guiding <br>Cayman 2020<br>Scotland 2020|events:||||||||||47,700<br>3,514|
|Iceland 2021|||||||||||23,903|
|Finland||||||||||6,817|3,810|
|Kenya - Adults<br>Kenya - Girls<br>Iceland 2023||||||||||28,864<br>31,036<br>500|28,817<br>10,361|
|Unity 2022 event||||||||||78,318||
|||||||||||149,928|118,105|
|Charitable<br>expenditure||||||||||||
|Grants payable|||||||Unrestricted||Restricted|2022|2021|
|||||||||E|E|E|E|
|Training<br>and travel|grants||||||||||(145)|
|(Net of refunds)|||||||||||~145)|





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



|At the balanc|e|sheet date the detaiis ofthe amounts<br>ca|rried forward was as follows:||
|---|---|---|---|---|
||||2022f||
|County<br>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|





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





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



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





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|Funds|||||||||
|---|---|---|---|---|---|---|---|---|
|||||||Incoming|Outgoing||
|||||At 6 April|Transfer|resources|resources|At 5 April|
|||||2021f|offunds<br>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:<br>Development<br>fund<br>Rebranding<br>fund<br>Barbara Waterhouse<br>legacy<br>Firepit Fundraising<br>Fund||||52,706<br>1,886<br>140||1,800|(3,296)|49,410<br>1,886<br>140<br>1,800|
|||||54,732||1,800|(3,296)|53,236|
|General<br>funds||||738,851||113,909|(103,775)|748,985|
|||||797,296||147,126|~111,185)|833,237|





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



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||||2022|2021|
|---|---|---|---|---|
|Within <br>After|one year<br> one year but within|five years|841<br>1,681<br>2,522|841<br>2,522<br>3,363|



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





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