2023-04-05-accounts

	Page
Reference and administrative details
Report ofthe Trustees
Report ofthe Independent Examiner	10
Statement of Financial Activities
Balance Sheet	12
Statement of Cashflows	13
Notes to the Financial Statements	14

						Unrestricted	Restricted	2023	2022
					Notes	Funds	Funds	TOTAL	TOTAL
									F
Income
Donations, grants and legacies						55,334	6,642	61,976	66,184
Other trading activities						13,246		13,246	14,928
Investments						10,600		10,600	9,150
Charitable activities
Event receipts and collections					5	372,745		372,745	39,119
Other income						5,984		5,984	173
	Total		income			457,909	6,642	464,551	129,554
Expenditure
Expenditure on raising	funds
Fundraising trading: cost ofgoods
sold and other costs						8,534		8,534	11,395
Investment management	fees					2,477		2,477	2,741
Charitable activities
Grants payable Event costs					6 7	240 356,681	10,367	240 367,048	12,936
General guiding costs					8	85,608		85,608	77,652
Other costs					9	5823		5,823	6,461
Total expenditure						459,363	10,367	469,730	111,185
Net income (expendi ture)				before
		transfers				(1,454)	(3,725)	(5,179)	18,369
Transfers
Gross transfer between	funds				17
Net income (expenditure)			and net
movementin funds before		gain and
				losses		(1,454)	(3,725)	(5,179)	18,369
Net gains (losses) on investments					10	(22,421)		(22,421)	17,572
Net movementin				funds		(23,875)	(3,725)	(27,600)	35,941
Reconciliation of Funds
Total funds brought			forward			802,221	31,016	833,237	797,296
Total funds	carried		forward			778,346	27,291	805,637	833,237

as at 5 April	2023
		Notes		2023f		2022 F
Fixed assets
Tangible assets Investments		13 14		137,116 336,170		143,461 357,182
	Total fixed	assets		473,286		500,643
Current assets
Stocks			8,962		8,061
Debtors		15	76,022		83,155
Cash at bank and in hand			299,427		397,164
Total current		assets	384,411		488,380
Liabilities
Creditors: amounts falling due
within one year		16	52,060		155,786
	Net current	assets		332,351		332,594
Total assets less current liabilities
	(being net	assets)		805,637		833,237
The funds ofthe charity:
Restricted funds		17		27,291		31,016
Unrestricted income funds:		17
Designated funds General funds				49,086 729,260		53,236 748,985
Total	unrestricted funds			778,346		802,221
	Total charity funds			805,637		833,237

Staffordshire County Gu Statement of Cashflows as at 5 April 2023	ide Association
		2023	2022
	Notes	E
Net cash used in operating	21	(104,771	53,558
Cash flows from investing
Interest and dividends		10,600	9, 'I 50
Purchase of furniture and
equipment		(2,157)	(2,390)
Purchase of new investments		(88,927)	(166,589)
Proceeds from sale of fixed
assets			1,641
Proceeds from sale of
investments		87,518	169,923
Net cash provided by investing		7,034	11,735
Cash flows from financing
Repayment of borrowing
Cash inflow from new borrowings
Net cash provided by financing
Change in cash and cash		(97,737)	65,293
Cash and cash equivalent brought		397,164	331,871
Cash and cash equivalents	carried	299,427	397,164

					Unrestricted	Restricted	2023	2022
					E		E
County share	of subscription				53,092		53,092	44,694
Miscellaneous	subs				263		263	413
Miscellaneous	donations				1,979		1,979	2,328
Legacy - S Smith								1,418
Grants						6,642	6,642
COVID19 government			grants					17,331
					55,334	6,642	61,976	66,184
Investments					Unrestricted	Restricted	2023	2022
					f.	F	F	E
Listed investments
Dividends					10,436		10,436	9,099
Cash investments		and	settlements	pending
Bank interest					164		164	51
					10,600		10,600	9,150

for	the year ended 5 April 2023
4	Other trading activities		Unrestricted	Restricted E	2023	2022f
	Trading income
	Goods and publications		239		239	1,366
	Sales ofbadges		9,896		9,896	10,405
	Rental income —Beaudesert		3,111		3,111	3,157
	Total incoming resources		13,246		13,246	14,928
	Trading expenditure
	Goods and publications					2,223
	Purchase of badges		8,514		8,514	9,152
	Miscellaneous fund raising costs		20		20	20
	Total outgoing resources		8,534		8,534	11,395
	Net fund raising income		4, 7'I 2		4,712	3,533
5	Charitable activities
	Event receipts and collections		Unrestricted	Restricted	2023	2022
			F		E
	Training receipts		2,996		2,996	652
	County guiding events:
	Miscellaneous events		9,458		9,458	5,65'I
	Fundraising —Firepit income					1,800
	international guiding
	Fundraised element of income	in respect of
	cancelled trips due to COVID	pandemic				31,016
	Unity 2022		255,939		255,939
	Finland 2021		6,951		6,951
	Kenya Adults		36,277		36,277
	Kenya Girls		61,124		61,124
			372,745		372,745	39,119

	At the balance shee	t da	te, the	details of the	amounts carried fo	rward was as fo	llows:
							2023	2022
								E
	County guiding events:
	Miscellaneous events						510
	Cancelled International		guiding	events:
	Cayman 2020							4,158
	Iceland 2021							235
	International guiding	events:
	Finland							6,817
	Kenya —Adults							28,864
	Kenya - Girls							31,036
	Iceland 2023						35,504	500
	Scotland 2023						1,477
	Disney 24 Unity 2022 event						5,320	78,318
							42,811	149,928
	Charitable expenditure
6	Grants payable				Unrestricted	Restricted	2023	2022
					F	E		E
	Training and travel	grants			240		240
	(Net of refunds)
					240		240

7	Event costs		Unrestricted	Restricted	2023	2022
			F	E		E
	Training expenses		6,295	565	6,860	2,812
	County guiding events:
	Miscellaneous events		11,068	450	11,518	5,075
	International guiding	events:
	Unity		235,779		235,779
	Kenya Adults 2023		34,931		34,931	252
	Kenya Girls 2023		61,849	8,144	69,993
	Finland		6,759		6,759
	International guiding	events unrecovered	costs due to COVID	cancellation
	Cayman 2020			1,027	1,027	3,337
	Iceland 2020			'I81	181	1,165
	Scotland 2020					295
	International expenses
			356,681	10,367	367,048	12,936

At the b	alanc	e	sheet	date the details of the amounts ca	rried forward was as follows:
					2023	2022
					E
County	guiding		events:
Miscellaneous			events
International		guiding		events:
Iceland	23				11,007
Finland						4,409
Iceland						8,375
Kenya	—Adults					4,830
Unity camp						8,275
					11,007	25,889

for	the year ended 5 April 2023
8	General guiding costs	Unrestricted	Restricted	2023	2022
		F	E	E	E
	Guide Association subscriptions Expenses claimed Grants paid to commissioners Wage costs Printing, stationery and postage Lease of equipment Insurance	972 2,123 675 43,464 3,145 841 2,670		972 2,123 675 43,464 3,145 841 2,670	873 901 540 37,129 2,174 841 2,620
	Heat, light and water Cleaning expenses Repairs and maintenance Telephone charges Donations and presentations Legal and professional	5,371 3,811 11,274 2,093 241 426		5,371 3,811 11,274 2,093 241 426	2,793 1,741 18,326 1,995 557 396
	Rebranding costs Depreciation Loss / (Profit) on disposal of assets	8,502		8,502	8,070 (1,304)
		85,608		85,608	77,652
9	Other costs	Unrestricted	Restricted	2023	2022
				F
	Annual report and AGM costs Independent examiners fees Bank charges Sundry expenses	325 3,384 430 1,684		325 3,384 430 1,684	488 3,140 596 2,237
		5,823		5,823	6,461
10	Net gains (losses) on investments	Unrestricted E	Restricted F	2023 E	2022 F
	Unrealised investment gains/(losses)	(14,174)		(14,174)	8,997
	per note 14 Realised investment gains/(losses)	(8,247)		(8,247)	8,575
		22,421)		~22„421)	17,572
11	Net resources			2023	2022
					E
	This is stated after charging: Independent examiners fees			3,384	3,140
	Depreciation and other amounts
	written off tangible fixed assets: Owned by the charity			8,502	8,070
	Operating leases Hire of plant and machinery			841	841

was as follows:
									2023	2022
Administration	- (Part	time)
The aggregate	payroll		costs of the above was:						2023	2022
									E
Wages and salaries Pension contributions			—defined	contribution	scheme				42,924 540	36,361 768
Social security	costs
									43,464	37,129
No employee earned		more than		f60,000 per annum.			(2022: None).
No remuneration	was		paid to the trustees		during	the	year	(2022: Nil).
Grants and expenses			paid to the trustees		during	the	year		2023	2022
									F	F
Grants off45 each were paid to 15 Division Commissioners
during the year	(2022:		14).The	Division Commissioners				are
listed on page	1.								675	540
Reimbursement	of out		of pocket expenses		together		with
travelling expenses were paid to 3trustees					during	the year.
(2022: 6)									2, 'l23	901
Tangible fixed	assets							Freehold	Fixtures
								land and	and
								buildings	fittings	Total
								E	F	F
Cost
At 6 April 2022								262,216	76,612	338,828
Additions									2,157	2,157
Disposals
At 5 April 2023								262,216	78,769	340,985
Depreciation At 6 April 2022								'I26,722	68,645	195,367
Charge for the	Year							5,548	2,954	8,502
On Disposals
At 5 April 2023								132,270	71,599	203,869
Net book value
At 5 April 2023								129,946	7,170	137,116
At 6 April 2022								135,494	7,967	143,461

for	the year en	ded 5 April	ded 5 April	2023
14	Fixed asset	investments		- listed	investments			2023	2022
	Valuation: At 6 April 2022 Additions							357,182 88,927	342,943 166,591
	Disposals							(95,765) 350,344	(161,348) 348,186
	(Decrease)	/ Increase in market value						(14,174)	8,996
	At 5 April 2023							336,170	357,182
								2023	2022
									F
	The cost value at		the balance sheet date of			listed investments	was	242,568	251,882
								2023	2022
								F	E
	The investments		are held	to provide a return		on investments	for the charity.
	The amounts	of dividends		received	during the year amounted		to	10,436	9,099
								2023	2022
	The analysis	ofstocks and shares			held are	as follows:			P
	Companies Companies	within the UK outside the UK						160,993 175,177	136,444 220,738
	Total of valuation							336,170	357,182

15	Debtors: amounts	falling due within	falling due within	one year	2023 E	2022 E
	Trade debtors Other debtors Prepayments and accrued income				60,388 15,634	3,810 48,867 30,478
					76,022	83,155
16	Creditors: amounts		falling due within	one year	2023	2022
					F
	Trade creditors Accruals and deferred		income		417 51,643	203 155,583
					52,060	155,786

Funds
							Incoming	Outgoing
					At 6 April	Transfer	resources	resources	At 5 April
					2022	offunds	8 gains	8 losses	2023
						F	F	F
Restricted
International		Event		Fund	31,016			(9,352)	21,664
Training	Grant						565	(565)
Midlands	Guides		- Green Grant				450	(450)
Midlands	Guides		- HQ Subs Grani				5,627		5,627
					31,016		6,642	(10,367)	27,291
Designated:
Development		fund			49,410	(4, 'I 50)			45,260
Rebranding		fund			1,886				1,886
Barbara	Waterhouse			legacy	140				'I40
Firepit Fundraising				Fund	1,800				1,800
					53,236	(4,150)			49,086
General funds					748,985	4,150	435,488	(459,363)	729,260
					833,237	4,150	442,130	~469,730	605,637

for	the year ended 5	April 2023
					Unrestricted	Restricted	Total
18	Analysis of net assets between		funds		funds	funds	funds
					E	F	F
	Fund balances as	at 5 April 2022	are represented	by:
	Tangible fixed assets Current assets				473,286 357,120	27,291	473,286 384,411
	Creditors: amounts	falling due
	within one year				(52,060)		(52,060)
	Total net assets				778,346	27,291	805,637

			2023	2022
Within After	one year one year but within	five years	841 841 1,682	841 1,681 2,522

					2023	2022
					F	F
Membership subscriptions Badges purchased Other goods purchased					602 8,486 2,059	621 9,049 935
					11,147	10,605
County share of membership		subscriptions	receivable		53,092	44,694
Balances outstanding	at the	year end and	included	in creditors	307	203
Balances outstanding	at the	year end and	included	in other debtors

Reconciliation of net movement in funds to net cash	flow from oper	ating activities
		2023	2022
		F
Net movement in funds		(27,600)	35,941
Add back depreciation charge Deduct gains / add back losses on sale ofassets Deduct interest and dividend income shown on investing	activities	8,502 (10,600)	8,070 (1,304) (9,150)
Deduct gains / add back losses on investments Decrease (increase) in stock Decrease (increase) in debtors Increase (decrease) in creditors Net. cash used in operating activities		22,421 (901) 7,133 ~103,726) (104,771)	(17,572) 1,820 2,485 33,268 53,558