## ||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|