Charity number 524559 Staffordshire County Guide Association Report and Financial Statements For the Year Ended 5 April 2024
staffordshire County Guide Association Contents Page Referetr)ce and administrative details Report of th$ Trustees Repori of the Independent Examiner Slalement of Financial Actiknties Balance Sheet Slalement of Cashllows Notes lo the Financial Statements 13
stafford5hire County Guide Association Reference and administrative details of the charity For the year ended 5 April 2024 Gharity reglstration number 524559 Registered Office and County Headquartèrs Sl Peter'5 School Sile, Ghurch Lane, Hixon. Staffs, ST18 OPS Tru$lees Trustees who served during the year 2nd up lo isl October 2024 Calriona Aileen Kerr until 19.09.24 County Commissioner County Commissioner Alison Jane Holmes until 19.09.24 Tracey Mary Chamberlain from 20.09.24 County Commissioner Penelope Louise Williams until 19.09.24 Assistant County Commissioner Christine James until 19.09.24 Assistant County Gommissioner Natalie Ainsworlh from 20.09.24 Assistant County Commissioner Catherine Anne Felles County Treasurer Division Cornmissioners.. Patricia Ann Sage Girlguiding Burton Division Girlguiding Cannock Division Girlguiding Lapley Division Girlguiding Leek Division Girlguiding Lichfield Division Jennifer Cassell Rachel Aston Victoria Smith Charlie Quinby frorn 01.04.23unlil 31.08.24 Victoria Jane Davies-Friend from 01.09.24 Girlguidillg Lichfield Division Girlguiding Longlon Division Lisa Marie Miller until 16.07.24 Claire Lawrence from 08.04.24 Girlguiding Longlon Division Girlguiding Needwood Divisicin Girlguiding Newcastle Division Girlguiding Rugeley Division Girlguiding Slafford DrlSIon Girlguiding Sloke-on-Trenl North Division Girlguiding Sloke-on-Trent South Division Girlguiding Stone and Eccleshall Division Girlguiding Stone Outward Division Annette Gould Trudy Reale Dyanne Sargeanl Kim Waldron Karen Poyser Debra Kay Jo15ey Jill Piggotl until 31.08 24 Lisa Jayne Kane from 01.02.23 Lisa Jayne Kane from 01.09.24 Girlguiding Stone Division
Sharoll Ward Girfguiding Tamworlh Division Girlguiding Threapwood Division Denise Wheat until 09.10.23 Susan Parry from 01.11.24 Tracey Mary Chamberlain until 19.09.24 Girlguiding Threapwood Division Girlguiding Ulloxeler Division Jennifèr Simmonds from 01.05.24 Girlguiding Uttoxeler Division Independent Examiner KR Sall SCCA BK Plus Ltd, Chartered cerb.fied Accounlanls Adventure Place, Hanley, Stoke on Trent. Staffs. ST1 3AF Bankers B3r¢lays Bank plc 36 Town Road, Hanley, Stoke tsn Trent, Staffs. ST12PJ Co-op Bank 2 Town Road, Hanley, Stoke on Trent, Staffs. ST1 2JE Investment Advisors Brewin Dolphin Securities Ltd Highpoinl, Festival Way, Stoke on Trent, staffs. ST1 5BG
staffordshire County Gulde Association Report of the Trustees For the year ended 5 April 2024 The Trustees present their report along with the financial slalernenls ol the ¢harily for the financial year ending 5 April 2024. Structure, Governance and Management Governin Document Slaffordshire County Guide Association was established as a charity in England and Wales (number 5245591 on 1sI January 1961. stafford5hire County Guide Association operate5 under the name of 'Girlguiding Slaffordshire, ointment ol Trustees The County Commissioner is appointed for a term of five years. Two joint County Commissioners were appointed in September 2019 and their roles end on 19tli September 2024. A single post holder has been appointed as the designate from May 2024. The Assistant Gounly Commissioner is appointed for a term which doès not extend beyond the finishing dale of the County Gommissioner'5 appoinlmenl, but they may be reappointed immediately in the same or another capaGIIy. A Division Commissioner becomes a Trustee of the charity upon her appointment as a Division Commissioner. She is appointed by the County ComTMissioner in con5ullalion with all the District Commissioners and Advisers wilhin the Division. The appointment Is lor three years with an extension ol bmo further years available. The Trustees are also known as the County Executive Committee and are responsible for the direction and general development of the princip5es. aims, policy. organis21ion, and rules ol the Association. An item referring to Gonllicl of interests is addressed al the slarl of an executive meeting. A Finance & Headquarters Commillett, being a sub-committee formed from the Exècutive Committee is responsible lor the finances of the County. The Finance & Headquarters Committee consists of.. the County Commissionerls, l Assistant County Commis5i0nerls, County Treasurer, County Finance Officer, two Division Commissioners. and one adult member. The Finance & Headquarters Committee meets al least three limes a year. Trustee Induction alld Trainin New Division Commissioners follow a Girlguiding Induction Programme and are appointed a mentor and encouraged to allend appropriate trainings. Each Division Commissioner is responsible for the management within her Division. Safe uardin The Childrell In Our Care Girlguiding Slaffordshire follows the policy of Girlguiding lo safeguard its members from physical, sexual, and emotional harm while participating in Guiding activities. Girlguiding lakes all reasonable steps lo ensure that, through relevant procedures including DBS IDisclosure and Barring Servicel cheGks and training, children, young people and adults taking parl in Guiding activities do so in a safe environment. All leaders working with children will undertake Safe Space training in accordance with Girlguiding UK and complete a First Aid Training Course as part of the leadership training Having a current First Aid qualification was removed from the requirements of being a leader with the launch of the new Learning Development Preprogramme in September 2022. Safe Space training has four levels each being appropriate for the level at which they are volunteering. Or anisalion Girlguiding is organised in a number of areas in order lo provide support and channels for trwo-way communication. This slructuie also allows the young membe15, le8ders, and commissioners Ihtt opportunity to make decissons and take iesponsibilily. Units are grouped into Dislricls, Distric15 into Divisions and Divisions iTrlo a County. The County Advisor teams manage each strearn of our work which is working very effectively to SLIPPDrt the membership. Training and support has been given lo the members who have accepted these roles. All girl members and adult volunteers are recorded on the secure Girlguiding online database known as GO (Guiding Organiserl.
Staffordshire County Guide Association Report of the Trustees For the year ended 5 April 2024 Structure, Governance and ManageTMent Continued All units received subscription invoices online, these included Girlguiding, Girlguiding Midlands, and Girlguiding Slaffordshire levitts. The payment process 2024 went well. As al the 5 April 2024 membership of Girlguiding StaffDrdshiie is recorded as 6091 membets. This can be identified as follows.. Rainbows 1375 Brownies 2258 Guide5 1147 Rangers 144 Adult Volunteers 1167 Girlguiding Slaffordshire appreciates the support and friendship of Ihe Trefoi5 Guild members, these may be new, former or present adult members of Girlguiding, who are always willing lo help with various events and projects and support the girls. The county ¢onlinues lo train leaders lo use the GO Database and develop their skills lo make the best possible use ol this adminislratwe ltsol. Girlguiding's online recruiltnenl IODI allows people lo join guiding al any level via a dedicated area on the web site and is very effective. We conlinue lo develop inilialives lo manage the wailing lists of girls wishing lo join units across the county. This will see more leaders 2nd girls benefi'ting from the oppoilunilies Girlguiding Slaffordshire has lo offer. The County employs f5ve part-lime staff. One Tmember provides support al Copeland Collage camp and Activities Cantre and the cost is rechaiged to them. These are permanent ¢ontracls. The Gounly has 66 hours per week paid support. Related arties As an active member of Slaffordshire Council of Voluntary Youth Services ISCYVSI, members of Girfguiding Slaffordshire have had the opportunity to network with other voluntary organisalions in the county al events org3nised by SCVYS. Risk Mana ement The committee actively reviews the major risks that the charity faces on a regular basis and believes that maintaining reseives al the current levels combined wilh an annual review of the controls over key finan¢ial systems will continue lo provide sufficient iesourcès through adverse economi¢ conditions. A financial risk assessment has been undertaken during the year and will be reviewed on an annual basis. The committee regularly examines other operational and business risks faced by the charity and Confirms that systems have been established to mitigate any significant risks. Public Benefit When planning the aotivities of Girlguiding Staffordshire, the Iruslees considered the Charity Commi5SiOn'S guidance on public benefit and in parliculai the specific guidance lo charities for the advan¢ement of citizenship or community development. They are of the opinion that, the following objectives and activities together with the achievements demoTrstrale, the publio benefit of the work ol Girlguiding Slaffordshire, Many units have carried out service in their lo¢al commur)ilies and worked with other community groups for the benefit of many. Ob'eclives and activities The charity was established with the aim of enablillg girls lo mature into confident, capable, and caring women, who are able lo make Ihe most of their potential in ¢areer, home and personal life and be willing as citizens lo contribute to their community and the wider world. As part of Girlguiding, members of Girlguiding Slaffordshire are en¢ouraged to 'learn by doing, with five dislincl elements known as 'The Five Essentials,: Workillg together in small groups Being involved in decision making as individuals and a5 groups Experiencing a balanced and varied prograTMme of activities Caring lor the individual in a safe and supportive environment Sharing a commitment lo a common standard
staffordshire County Guide As50¢1atlon Report of the Trustees For the year ended 5 April 2024 Achievements and Performance The Guiding programme allc)ws members of Girlguiding Slaffordshire lo experien¢e activities suited lo the abilities and needs of eaoh individual,. the slru¢lure of the se¢lions and age groupings makes thi5 possible. The programme for all sections continues to run successfully. Training lor leaders has been delivered lo equip members with the skills required. Rainbows.. 4-7 years Brownies.. 7~10 years Guides.. 10-14 years Rangers '. 14-18 years nspire 18 -30 year5 Leaders 18+ Training and Qualifications Girlguiding Slaffordshire has continued to provide training sessions for leaders, mentors, and COTnmissioners. Training sessions for Rainbow, Brownie, Guide and Ranger Leaders ISLIPI Slafford5hire Leadeiship Induclion Programme 15 offered several limes a year to new leaders "Going away with scheme. to enable leaders lo safely run Camps and Holidays 1 sl Response (First Aid) Qualifjcalion courses Safeguarding (Safe Space) sessions al 4 levels are offered Commissioner Training Update sessions for Leadership Qualification Mentors Girlguiding has continued lo offer online and in person training in a range ol subjects l is a requirement th81 tsne leader from each unil has received first response training. Under the direction of a dedicated First Response Coordinator our expanding team have been delivering courses on a regular basis. It is a requirement that each volunteer receives Safe Space Training lo a level required for their role. Our trainers have Continued lo offer this. Qualifications gained have included: 11 leaders completing the newly launched 'Leadership Development Programme, 18 leaders have completed the 'Going Away Vvilh, Qualification Spg¢ialist Tralnlng Events A successful County training day wa5 held al the JCB Academy, Rocestei, in April 2023. Approximately 120 adLJII mernbers gathered lo receive training trom an organizalion called 'The Arl ol Brilliance,. Public Relations We continue lo use OLir social media platforms for advertising our events and challenges. Facebook. Inslagram, Flicker, Tiklok, You Tube and OUF Girlguiding Slaffi)rdshire app continue to see a large foolfal1. They have remained invaluable. International In 2023 our International travel programme resumed. In February 2023 a group visited Kenya. In Ju5y 2023, there were two adventures.. a group visited Iland and another Scotland. Young Members Unit programmes have continued to be offered, delivering high quality activities and experien¢es lo our young people.
staffordshire County Guide Association Report of the Trustees For the year ended 5 April 2024 Achievements and Performance Continued number of young members have achieved prestigious awards. These are an exciting parl of th¢ Girlguiding programme and can only be achieved by rnuch work on the parl of the girls. Members gained Young Leaders Qualification Ranger gained their 'Lead Away, Permil members trained as Peer Educators member gained their Commonwealth Award members gained the Bronze DolE award 14 33 22 Guide Gold Awards Brownie Gold Awards Rainbow Gold Awards 279 178 Bronze Awards a¢ross all sections Silver Awards across all sections General Report In another busy year, Girlguiding Staffordshire has provided a wide vaiiety of activities across the county. The spring saw us running a promotional stand, again, al the Staffordshire County Show. We mel lols of rnembers of the public and encouraged them Its try a variety of activities that our merllbers enjoy on a regular bagis. We celebrated th? Coronation with many evènts across the county, and renewed our Promise to 'Serve the King.. In the summer units across the county, joined other members of Girlguiding across the UK, al Special Girlguiding showing5 in cinemas ol'The Litlle Mermaid,. This term we also ran a county camp for Brownies allowing leaders with less experience lo bring their girls lo enjoy a great weekend under Canvas, trying out lols of new aclivilies. The summer a150 saw us team up with our local AQNB IArea of Oulslanding Natural Beaulyl Cannock Chase, and the Scouts, to launch a special challenge badge- the Future Guardians of CanntsGk Chase lo promote rnore use and understanding of this fabulous resoLJrce in our county. As usual, our water activity centre, Manor Park, was ulilised by many members from May lo September. with groups of Brownies, Guides and Rangers canoeing, bellboaling, kayaking and paddleboaiding. Over the autumn term one ol our County Commissioners and one of our Division Commissioners look on the challenge of walking across Slaffordshire. They ¢overed around 200km, with hundreds of members joining them on various legs of the walk, and earning their 'Walk Our Slaffordshire Way, badge. This then continued over the next year, with units who had been uriable lo join the organised events, inviting our County Commissioner lo join them for varitsus evening walks in a great variety of locations across the county. For our adult members we had several social walking events al various locations. This allowed our volunteers lo enjoy an activity, whilst ohalling and ex¢hanging ideas 2nd experiences. Our usual Division Commissioner weekend look place in January, and our all Commissioner conference in March. These ensure we are keeping everyone up lo date with plans, prOdureS and any changes to training and requirements within the organisation. As ever. our fundraising continues over the year lo support all that we offer our members. Amongst other events, we continued with the success of our virtual markets held on Fa¢ebook. Annual Rèview The annual review was held in November 2023 and was well allended.
staffordshire County Guide Association Report of the Trustees For the year onded 5 April 2024 Annual Review Continued Team Leads The county advisers continued lo meet on a regular basis, headed by their team leads and Continue lo add lo the county calendar. They support Divisions and meet with Division Advisors. Awards The County continues lo promote awards for adults across the county and this has resulled in more awards being presented. The Annual Presenl81ion for Adults awards al Sandon Hall was held on 7th July 2023. 11 provided the opportunity lo show how mu¢h we value our leaders and suppoilers and celebrate seivice awards for those who have given 20+ years ol service. In addition. 4 Girlguiding Slaffordshire Awards and 4 Girlguiding Good Service Brooches were presented. Trefoil Guild The Slafft)rd5hire Trefoil Guild, former and present members of Girlguiding of all ages, is a successful organisalion with over 350 members who are keen to provide support and assistance for many Guiding aclivilies. Many members of the Trefoil Guild assist with the county's events and we are mosl grateful for Ihis support. Resources The County Headquarters is an excellent rllulti-purpose building used for a variety of activities including training5, meetings, residential events and the adminislralion of the county. The committee continues lo oversee the rnainlenance and fi'nances of Owls Nest and Chantry House, properlies belonging lo Girlguiding Slaffordshire aTrd Girlguiding Wesl Mercia al Beaudeserl CaMp511e. Girlguiding Midland Region Six members were presented with the Regional Chief Commissioner Award in November 2023. The County Commissioners allènded Regional Executive Meetings and Team Leads have represented the county al numerous events and trainings. Fillancial Review Princi al Fundin Souice The principal funding souice continues lo be the county share of the annual subscription Investment Polic The trustees have the power lo invest in such assets as they see fil. An investment portfolio is currently held and is managed by Brewin Dolphin Securities Ltd. A meeting was held with Brewin Dolphin to review the portfolio Reserves Polic The trustees have strived lo maintain free reserves in unreslricled funds al a level whiGh equates lo approximately bwelve months unreslricled expenditure. This policy would provide sufficient funds lo ensure the Gontinualion of the charitable activities for al least that period. The balance ol free reserves al the year-end, being unreslricled reserves not designated or invested in fixed assets. al the balance sheet dale was £654.010 The trustees are Confident that this amount together with the incorlle from planned events will be sufficient to enable all DI the charitable activities lo continue for al least the period of twelve months.
staffordshire County Gulde Association Report ol the Trustee5 For the year ended 5 April 2024 Financial Review Continued Volunteeis Girlguiding Staffordshiie is essentially run by vDlunt&ers. With the exception ol the work c8rried out by five parl lime employees of the charity, all activities are caiiied out on a voluntary basis. The financial statements set out the results lor the year but do not reflect the considerable and vital support given by all connected with Girlguiding aGf05s Slaffordshire. Future Strategy Looking lo the coming year, we Continue lo use a blended approach of face to lace and viilual meetings both lo train our volunteers, and lor many ol our volunteer meetings. Our international offering continues lo grow, as we recover from the effects of COVID, with plans for a whole county trip lor Brownies, Guides, Rangers and leaders to Disneyland P8ris. Other opportunitie5 offered include Iiips to Ireland, Switzerland and 5ndia, so lols of exciting options. Planning 15 also undepNay lor a large evpnt lor all county tnembers lover 10001 at a new venue. Hopefully we will see many girls gel their first chance lo experience a 51eepover- with 500 other member5- and try a huge array ol new activities. The county strategy will continue lo follow the theme of the National Plan, which 811ows us to offer a full and varied programme ol activities and events, lo current and new members, in a safe, sUPPOrtive environment for all Statement of Trusteès, Responsibilities Charity Law requires the trustees lo piepare financial slalements lor each financial year whiGh give a true and fair view of the stale of affairs of the charity and its financial activities ft>r that p8riod. In preparing those financial slalemenls, the trustees are required to.. select suitable accountin9 policies and then apply Ihern consi51enlly make judgements and eslimales that are reasonable and prudent slate whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in Ihe financial statements and prepare the financial siatements on the going concern basis unless it in inappropriate to presume that the charity will Gontinue in operational existence The trustees are responsible lor keeping proper accounting records which disclose with reasonable accuracy at any lime the financial position of the Gharily and enable them lo ensure that the financial statements comply with the Cherities Act 2011. They are also responsible for safeguarding the assets ol thè charity and hence for taking reasonable steps for the prevention and deleGtion of fraud and other Independent Examiner The Iruslees intend to ask BK Plus Ltd Chartered Gertilied Aecountsnts to undEriake the independent examination ol the Charity in the following year. Approval This report was approved by the Iruslees on the dale shown below and signed on their behalf by.. Gounty Commissioner Dated. 3 1)
Report of the Independent Examiner to the Trustees of staffordshire County Guide Association I rep(>rt to the trustees on my examination of the accounts of Staflordshire County Guide Association Ilhe Trust) for the year ended 5 April 2024, which are sel out on pages 10 to 23. Responsik)ilities and basis of report As the chaiily trustees of the Trust you are responsible for the preparation of Ihe accounts i accordanGe with the requirements of the Charities Act 20111'lhe Act'l. I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examlnerfs statement Since the Chari15ls gross income exoeed8d £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l a memb8r of The Association ol Chartered Certified AGcountanls, which is one of the listed bodies I have completed my examination. I confirm that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect.. 1. accounting records were not kept in respert of the Tiust as required by section 130 of the Act.. or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the 8pplicable requirements conceining the form and conlenl of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requirement that th& accounts give a true and fair view which is not a maller consid8r8d as part of an independent examination. I have no concerns and hsve come across no other mallers in connection with the examination to which alt8ntion should be drawn in this report in order to enable a proper understanding of the accounts to be reache(J. Signed.. Dated Mr K R Salt FCCA Independent Examiner BK Plus Limited Chartered Certified Accountants Adventure Place Hanley stoke on Trent Staffordshire ST1 3AF
staffordshire County Guide Associatlon statement of Financial Activities for the year ended 5 April 2024 Unre5trlcted Restricted Funds Furkds 2024 TOTAL 2023 TOTAL Notes Income Donations, grants and legaoies Other trading activities Investments 59,439 18,370 12,755 475 59,914 18,370 12,755 60,302 3,246 10,600 Charitable activities Event receipts and collections Other income 80.901 196 81,097 372,745 30,215 30.215 7,658 Total income 201,680 671 202,351 464,551 Expendlture Expenditure on raising fund5 Fundraising trading.. cost of goods sold and other costs Investment management fees Charitable activitiés Grants payable Event costs General guiding costs other costs 6,729 1,882 6,729 1,882 8.534 2,477 180 78,897 89.830 5,912 180 79,354 89,830 5,912 240 367,048 85,608 5,823 457 10 Total expenditu 183,430 457 183.887 469,730 Net income (exp8ndItuj before transfers 18,250 214 18,464 15,1791 Transfers Gross transfer between funds 18 5,627 15,6271 Ivel incomg (expenditure) and net movement in funds before gain and losses 23,877 15,4131 18,464 15,1791 Net gains Ilossesl on investments 24,043 24,043 122,4211 Nel m(Ivemenl in funds Reconciliation of Funds Total funds brought foKw8rd 47,920 15.4131 127,6001 778,346 27.291 805,637 833,237 Tot81 funds cÉiried fOard 826,266 21,878 848,144 805,637 All incoming resources and resources expended derive from cDnlinuing activities. The notes on pages 13 to 23 form part of these accounts 10
Staffordshire County Guide Association Balance Sheet as at 5 April 2024 2024 2023 Notes Fixed assets Tangible assets lllveslmenls 14 131,015 358,557 137,116 336,170 Total fixed assets 489.572 473,286 Current assets Stocks Debtors Cash at bank and in hand 10,602 170,635 334,245 8,982 76,022 299,427 16 Total cunEnl assets 515,482 384,411 Liabilities Creditors.. amounts falling due within one year 17 156,910 52.060 Nel current assets 358,572 332,351 Total assels less currenl liabililies Ibeing nel assolsj 848,144 805,637 The funds of the charity.. Restricted funds 18 21,878 27,291 Unrestricted income funds.. Designated funds General funds 18 41,241 785,025 49,086 729,260 To181 unreslricled funds 826,266 778,346 Total charity funds 848,144 805,637 The flnancial statements were approved by the trust and sign8d on their behalf by: ,Ll, T Chamberlasn County Commlssioner 11
staffordshire County Guide Associatlon statement of Cashflows as at 5 April 2024 2024 2023 Notes Net cash used in operating 22 11.5921 104.7711 Cash flows from Investing Interest and dividends Pur¢h3se of furniture and equipment Purchase DI new investments Prooeeds from sale of fixed assets Proceeds from sale of investments 12,755 10.800 13,001) 142,4141 12,1571 188,9271 25,000 44,070 87,518 Net cash provided by Investing 36,410 7.034 Cash flows from fFnancing Repayment of borrowing Ga5h inflow from new borromrings Nel cash provided by financing Change Sn cash and cash 34,818 197,7371 Cash and cash eqLJivalent brought forward 299,427 397,164 Cash and cash equivalents carried forward 334,245 299,427 12
staffordshiye county Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Accounting policies The faSlowing accounting policies have been applied consistently in dealing with items which are considered material in re18tion lo the charity's financial stslements. asis of preparation of accounts The accourils (financial statemenlsl have been prepared under Ihe historical cost convention with items iecognised at cost or transaction value unless otherwise stated in the relevant notelsl lo these accounts. The financial statements have been prepared in accordance 1th the Statement ol Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republio of Ireland IFRS 1021 and the Charities Act 2011. The association constitutes a publi¢ benefil entity as defined by FRS 102. The trustees consider that there are no m3terial un¢etsinties about the Trust's ability to continue as a going concern. Income Income is recognised in the period in which the charity is entitled lo receipt and the amount can be measured ryth reasonable Certainty. Donated equipment is included at the value to the charity where this Can be qLJantified and a third party is bearing the cost. Grallls are recognised when received. Receipts for events in future periods are deferred to the period ol the event. No amounts are included in the financial statements lor services donated by volunteers. Expenditure All expenditure is accounted for on an a¢cruals basts and has been cl8ssrfied under headings that 3ggregale 811 costs that relate lo the category, Fund raising costs are direct costs in¢urred in the purchase of goods for resale together with ielated expenses. Training and travel grant requests are received from Leaders to assist Vth the cost ol approved camp and international events. The request is considered by the trustees and if suesSfUL a grant wll be made to the individu81 Leader on the basis ol". County Trips - 30.10 ol cost for each leader and oost ol one place. Region Trips - 30•/o for leaders and 10% lor girls. Private Trips wlh no service £500. Priv8te Trips WEth service element £1,000. Costs previously analysed 8S SUPPOrt costs being those ¢08ts inGurred directly in support of charitable expenditure of the charity have been included as general guiding costs Mrythin the summary of costs Df charitable aotivilies. Other costs represent cost associated nth conslitulional and statutory requirements of the charity. Accounting poli¢ies continued Restricted funds Reslficted funds are lo be used for specifi'ed purposes as laid down by the donor. Expenditure which meets these criteria is identified lo the fund, together with a fair allo¢atlon of rnanagement and 5UPPOrt costs, UnrestricÉed funds Unrestricted funds are donations and other income re¢eived or generated for the objects ol the charity rythout a furthei specified Purpose 8nd 3re available as general funds.
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Designated funds Design8led funds are unrestricted funds earmarked by the trustees for particular purposes. Fixed assets and depreciation Fixed assets over the value of £250 are capilalised al cost. Depreciation is provided by the oharily lo write off the cost of tangible fixed assets over their estirnated Ljseful economic live5 as follows.. Freehold land Freehold buildings 50 y8ars straight line and 10°k per annum slr8ight line 200/a per annum reducing balance and 20QA per annum slraiohl line Fixiures and fittings Investments Listed Investments are stated at valuation gains or losses arising from disposals of fixed asset investments ar)d movement in valuation 3re treated as part ol the result for the yeai and included in the Statement ol Financia5 Acliwties. Unlisted investments are staled at cost. stocks Purchased stock8 Sre v8lued at the lower of cost or net realisable value after making due allowan for any obsalete or slow-movimg items. Finan¢e and operating leases Rentals applicable to operating leases are charged to the Statement of Financial Aclivilies over the period that they are incurred. Donationsi grants and legacies Unrestricted RestTiCted 2024 2023 County share ol subscription Miscellaneous subs Miscellaneous donations Grants 57,079 113 1,947 300 57,079 113 1,947 775 53,092 263 305 6,642 475 59,439 475 59,914 80,302 Investments Unrestricted Restricted 2024 2023 Listed investments Dividends Cash investments and settlements pending Bank Interest 12.476 12,476 10.436 27S 279 164 12.755 12,755 10,600 14
Staffordshire County Guide Association Notes to the Financial Statements for thè year ended 5 April 2024 other trading activities Unrestrtcted Restricted 2024 2023 Trading income Goods and publications Sales ol badges & county goods Rental incorne - Beaudesert Lellings income Total inGorning resources 239 9,896 3,111 1.674 13,246 14,240 1,839 2,291 18,370 14,240 1,839 2,291 18,370 Trading expenditure Goods and publications Purchase of badges & county goods Miscellaneous fund raising costs Totsl outgoing resources 6,709 20 6,729 6,709 20 6,729 8,514 20 8.534 Net fund raislng income 11,641 11,641 4,712 Charitable activities Everht receipts and collèctions Unre5tri¢ted Restricted 2024 2023 Training receipts County guiding events.. Miscellalleous events 3,254 3,254 2.986 18,127 18,127 9,458 International guiding Iceland 2023 Scot12nd 2023 Fundraised element of income in respect of Cancelled trips due to COVID pandemic Unity 2022 Finland 2021 Kenya Adults Kenya Girfs 45,416 14,094 45.416 14,094 196 196 10 10 255,939 8,951 36,277 61,124 80,901 198 81,097 372,745 Continued 15
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Incoming re50ur¢es from ¢haritable a¢tivitl8s continued Event receipts and collection5 Amounts received for future guiding events are not included bul are carried forwaTd as received in advance and1n¢luded in creditors INote 171. Al the balance sheet date, the details of the amounts carried forward was as follows.. 2024 2023 County guiding events.. Miscellaneous events 510 Inlernational guiding events.. Essex 2024 Stzerland 2025 Disney 2024 India 2025 Iceland 2023 Scotland 2023 Disney 2024 7,918 10,625 86,842 17,178 35,504 1,477 5.320 122,563 42,811 other income Unrestri¢ted Restricted 2024 2023 Copeland Cott8ge- salary recharge Sale of Land Sundry receipts 5,200 25,000 15 5,200 25,000 15 5,984 30.2fj5 5.984 Charitable expenditure Grants payable Unrestricted Restricted 2024 2023 Training and travel grants INet of refunds) 180 180 240 180 180 240 Training and travel grant requests are reTrived from Leaders to assist wth the cost of approved camp and international events. The request is considered by the trustees and if successful a grant will be made to the individual Leader on the basis of :. County Trips - 30¢A ol cost for each leader and c05t ol one place. Region Trips - 30°A for leaders and 10% for girls. Private Trips with no service £500. Private Trips liryth service element £1,000. 16
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Event ¢osts Unroslrifjted Restricted 2024 2023 Training expenses 6,193 175 6.368 6.860 County guiding Èvents.. Miscellaneou5 events 11,239 11.239 11,518 International guK1ing 8vent5'. Unity Iceland 2023 Scotland 2023 Kenya Adults 2023 K8nya Girls 2023 Finland 389 47,715 13,361 389 47.715 13.361 235.TTg 34,931 69,993 6.759 International guiding events unrecovered ¢osts du8 to COVID canc*llation C8yman 2020 Iceland 2020 282 282 1.027 181 78,897 457 79.354 367,048 Amounts of expenditure for futurè guiding events are not included above but are carrd forward and includ8d in prepayments (Note 181. Al the balantt sheet date the detai15 01 the amounts carried forward w3s as follows". 2024 2023 County guiding events. stÈ2m & Dream 3.278 Intemalional guiding events.. Iceland 2023 Essex 2024 Switzerland 2025 Disney 2024 India 2025 Norway- RovepNay 11,007 3,222 8,539 73,150 5,216 3,050 96.455 11,007 17
staffordshire County Guide Associatlon Notes to the Financial Statements for the year ended 5 April 2024 General gulding costs Unrestricted Restricted 2024 2023 Guide AssoGialion subscriptions Expenses claimed Grants paid lo commissioners Wage costs Printing, stationery and postage Lease ol equipment Insurance Heat, light and water Cleaning expenses Repairs and maintenance Telephone charges Donations and presentations Legal and profession81 Rebranding costs Depreoiation 1.089 1.917 720 50,480 1,190 852 1,570 6,473 3,141 9,868 1,691 193 376 1,168 9,102 1,089 1,917 720 50,480 1,190 852 1,570 6,473 3,141 9,868 1,691 193 376 1,168 9.102 972 2.123 675 43,464 3,145 841 2,670 5,371 3,811 11,274 2,093 241 426 8,502 89,830 89,830 85,608 10 Other costs Unrestricted Restrlcted 2Q24 2023 Annual report and AGM costs Independent examiners fees Bank charges Sundry expenses 233 3,142 347 2,190 233 3.142 347 2,190 325 3,384 430 1,684 5,912 5,912 5.823 11 Net gains Ilossesl on Knvestments Unrestrlcted Restricted 2024 2023 UMre2lised investment gainslllossesl per note 15 Realised investment gainsll10$5esl 23,733 23,733 114.1741 310 310 18,2471 22,421 12 Net r850urces 2024 2023 This is stated after charging.. Independent examiner5 lees Depreciation and other amounts written off tangible fixed assets". Owned by the charily Operating leases Hire of plant and maGhinery 3,142 3,384 9,102 8,502 852 841
staffordshire County Guido Association Notes to the Financial Statements for the year ended 5 April 2024 13 Employees and staff costs The average weekly number of staff employed by the charity during the year, analysed by category, was as follows.. 2024 2023 Administration- (Part timel The aggregate payroll costs ol the above was.. 2024 2023 Wage5 and salaries Pension contributions- defined contribution scheme Social security costs 49,902 578 42,924 540 50.480 43,464 No ernployee earned more than £60,000 per annum.12023.. None). No remuneration was paid to the trustees during the year12023.. Nil). Grants and expenses paid to the trustees during the year 2024 2023 Grants of £45 each were p8id to 16 Division Commissioners during the year12023.' 151. The Division Commissioners are listed on page 1. Reimbursement of out of pocket expenses together wilh travelling expenses were paid lo 3 trustees during the year. 12023. 61 720 675 I,g17 2,123 14 Tangible fixed assets Freehold land and buildings Fixtures and fittings Totsl C05t At 6 April 2023 Additions Disposals 262,216 83,112 3,OD1 345.328 3.001 At 5 April 2024 262,216 86,113 348,329 Depreciation Al 6 April 2023 Charge for the Year On Disposals 132,270 5,548 75,942 3,554 208.212 9,102 At 5 April 2024 137,818 79.496 217,314 Net book valu8 At 5 April 2024 124,398 6,617 131,015 At 6 April 2023 No depreciation has been charged on land at a cost of £10,000 included above. The fixed assets above do not include a County Diamond Trefoil Brooch that was gifted to Slaffordshire County Guide Association previously. The brooch is currenyy insured for £3,500. 129,946 7,170 137.116 19
staffordshiye County Guide AssociatKon Notes to the Financial Statemènts for the year ended 5 April 2024 15 Fixed asset Investments listed investments 2024 2023 Valuation.. At 6 April 2023 Additions Disposals 336,170 42,414 143.7601 357,182 88,927 195.765 350,344 114.1741 (Decrease) I Increase in market value 23,733 At 5 April 2024 358,557 336,170 2024 2023 The cost value at the balance sheet dale of listed investments was 269,566 242,568 2024 2023 The inveslrnents are held to provide a return on investments lor the charity. The amounts of dividends received during the year amounted to 12,476 10,436 2024 2023 The analysis of sloeks and shares held are 2s follows.. Companies vthin the UK Companies outside the UK 154,466 204,091 160,993 175,177 Total ol valuation 358,557 336.170 Holdings of stocks and sh8re5 are in a wde variety ol companies, none ol which are considered to be material in context of the investment portfolio. 16 Debtors.. amounts falllng due within one year 2024 2023 Tr8de debtors Other debtOFS Prepayments and accrued income 68.343 102,292 60,388 15.634 170,635 76,022 17 Greditors.. amounts falling due within one year 2024 2023 TTade creditors Accruals and deferred income 2,217 154,693 417 51,643 156,910 52,060 20
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 18 Funds Incoming resources & gains Outgoing resources & losses At 6 April 2023 Transfer of funds At 5 April 2024 Restricted International Event Fund Training Grant Archive Grant Midlands Guldes- Ha Subs Granl 21,664 196 175 300 12821 11751 21,578 300 5,627 15,6271 27.291 15,6271 671 14571 21.878 Designated.. Development fund Rebranding fund Barbara Waterhouse legacy Firepil Fundraising Fund 45,280 1,886 140 1,800 15,959) 11,1681 39,301 17181 140 1,800 17181 17,1271 41,241 General funds 729,260 6,345 225,723 1176.3031 785.025 805,637 718 226,394 183,887 848,144 International Event Fund This fund represents the amount of fundiaising income that was raised to 5UPPOrt trips that unfortunately had lo be cancelled due to the COVID pandernic. The fund is lo be used to support future inlern3lional trips. Midlands Guides HQ Subscription Grant This grant received from Headquarters last year used to subsidise this years subscription Development fund Funds have been designated by the Iruslees lo the development fund for the ongoing maintenance and possible iefurbishmenl and alteration to the County Headquarters building. Rebranding fund Funds have been design8ted. The Charity previously received a grant from Staflordshire County Council known as a 'Block Granv. that was reslricled as being toward training, equipment and the running costs of group's premises. The Charity has distributed the baSance of the grant monies held together with funds from free reserves to divisions based on the divisional membership. Barbara Waterhouse legacy Funds have been designated by the Iruslees to provide a seating area in the garden al our Headquarters. Firepit Fundralslng Fund Funds have been designated by ihe Iruslees to provide STEM Iscience, technology, engineering, and maths) activities lor 5enior5. 21
Staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Unrestri¢ted Restricted funds funds Total funds 19 Analysis of net assets between funds Fund balanS as 815 April 2024 are represented by.. Tangible fixed assets Current assets Creditors.. Bmounts falling due thin one year 489,572 493.604 489,572 515,482 21,878 1156.9101 1156,9101 Totsl net asseis 826,266 21,878 848,144 20 Commitm8nts There were no commitments lor ¢api181 expenditure at the year end. The total future minirnum lease payments under non- cancellable operating leases are payable as folli)ws .' 2024 2023 Within one year After one year but wrthin five year5 841 841 841 1,682 841 21 Connected charltles The Guide Association Staffordshire County Guide Association is a member of The Guide Associalion {Ch8rity number.. 306016117-19 Buckingham Palace Road, London SW1W OPT. Material transactions wlh The Guide Association during the year were.. 2024 2023 Mernbership subscriptions Badges purchased other goods purchased 1,089 6,709 602 8.486 2,059 7,798 11,147 County share of membership subscriptions receivable 57,079 53,092 Balances outstanding at the year end and included in creditors Balances outstanding at the year end and included in other debtors 708 203 22
staffordshire County Guide Association Notes to the Financial Statements for the year ended 5 April 2024 Connected charities note continued The Beaudesert Park Camp Site Stafford5hire County Guide Association has a non controlling interest in the camp site property and assets at The 8eaudesert Park Camp Site. The property and 2ssets are managed by The Be3ude5ert Sile Management Comrnitlee. Accounts are prepared separately by the Nlan8gement Committee and the transactions and resulls are not included in the accounts of Staffordshire County Guide Association. staffordshire County Guide Association is entitled to a half share of the rent collected, Net ol costs. for land that is1el at the Be3udesert Park Camp Sile. The half share for the current year is £1,839. The amount due from The Beaudesert Sile Management Committee al the balan¢e sheet date Was £10,48212023.. £8.8431. 22 Reconciliation of net movement in funds to net ¢ash flow from operating activit185 2024 2023 Net movement in funds Add back depreciation ¢harge Deduct gains l add back losses on sale of assets Deduct interest and dividend income shown on investing 8Ctivilies Deduct gains l add back losses on investments Decrease lincreasel in stock Decrease lincreasel in debtors Inoiease Ide¢reasel in creditors Net cash used in operating activities 42,507 9,102 125,000} 112,7551 124,0431 11,6401 194,6131 104,850 1,692 127,6001 8,502 110,6001 22,421 19011 7,133 103,726 1104,771 23