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2020-12-31-accounts

THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees and
Financial Statements for the Year Ended 31 December 2020
THE GUIDE ASSOCIATION EAST YORKSHIRE
Contents of the Financial Statements
for the Year Ended 31 December 2020
Page
Reference and Administrative Details 1
Report of the Trustees 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 14
Detailed Statement of Financial Activities 15

THE GUIDE ASSOCIATION EAST YORKSHIRE

Reference and Administrative Details
for the Year Ended 31 December 2020
TRUSTEESMrs Amanda Cross
Mrs Christine Ball
Mrs Bronia Trynka-Watson
Mrs Dianne Davies
Miss Laura King
Mrs Judi Peirson
Mrs Rachael McGarry (resigned 20/1/2021)
Miss Gillian Washbrook (resigned 20/1/2021)
Mrs Sue Marris
Mrs Kathleen Mould
Mrs Karen Palmer
Dr Helen Halkon
Mrs Christine Milburn
PRINCIPAL ADDRESS99 Woodhall Way
BEVERLEY
East Yorkshire
HU17 7JR
REGISTERED CHARITY NUMBER524675
INDEPENDENT EXAMINERG & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
& Business Advisers
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE
SECRETARYMrs J Pieper
Page 1

THE GUIDE ASSOCIATION EAST YORKSHIRE

Report of the Trustees for the Year Ended 31 December 2020

Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyear ended
31December2020.ThetrusteeshaveadoptedtheprovisionsoftheStatementofRecommended Practice
(SORP) 'Accounting and Reporting by Charities' issued in March 2005.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesan unincorporated
charity.

Risk management

Thetrusteeshaveadutytoidentifyandreviewtheriskstowhichthecharityisexposedandto ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.

Trustee Appointments:

The Trustees listed on page 1 have the following roles and responsibilities within the charity.
Mrs Amanda Cross County Commissioner - Chairman
Mrs Christine Ball Division Commissioner - North Wolds East
Mrs Bronia Trynka-Watson Division Commissioner - North Wolds West
Mrs Dianne Davies and
Miss Laura King Division Commissioner - Holderness
Mrs Judi Peirson Division Commissioner - Beverley
Mrs Rachael McGarry Division Commissioner - Boothferry
Miss Gillian Washbrook Division Commissioner - Hull North
Mrs Sue Marris Division Commissioner - Hull West
Mrs Kathleen Mould Division Commissioner - Hunsley
Mrs Karen Palmer Division Commissioner - Hull East
Dr Helen Halkon Division Commissioner - Haltemprice
Mrs Christine Milburn Honorary Treasurer

OBJECTIVES AND ACTIVITIES

Principle aims and activities

To pursue the aims of Girlguiding UK by enabling girls and young women to develop their potential
and to make a difference to the world.
Page 2

THE GUIDE ASSOCIATION EAST YORKSHIRE

Report of the Trustees for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Progress during the year - Chairman's report

WhenIwasinvitedtoLeapsandBounds,anovernighteventforRangersandYoungLeadersat Guideacres
attheendofFebruary2020,littledidIknowthatitwouldbemylastofficialinvitationfortheentireyear and
that within a month the whole country would be in lockdown.
Guidinghoweverdidnotcometoastandstill,leadersheldmeetingson-lineviaZoomand/ormade-up packs
ofactivitiesforgirlsanddroppedthemoffatdoorstepsorpostedthemonsocialmedia.Weknow from
parents'commentsandthanks,thatforalotofgirlsthiswastheonlybitofnormalitythatthey experienced
duringlockdown.Wewereofcourseveryawarethatforsomeleaders,continuingtheirguiding was
somethingthattheyjustcouldnotdoastheywerebusyhomeworking,homeschooling,looking after
vulnerablerelatives,orwereindeed,illwithCovid-19themselves.Localcommissionersdidtheirbestto keep
in touch so that those leaders knew that they were welcome back whenever they were ready to do so.
Intrueguidingspirit,manyleadersusedtheirskillstomakemasksandscrubs,gavehelptotheir local
communitiesbyshoppingforneighbours,brighteneduptheirneighbourhoodswithplantslefton doorsteps.
Othersjoinedagovernmentschemetohelpthevulnerableandisolatedbyregularlyringingthem, and
making sure that they did not struggle to get medication, supplies and sometimes even clothes.
NotonlydidwehaveCovid-19tocontendwithbutwealsohadtoensurethateverymemberof Girlguiding
hadtheSafeSpacetrainingrelevanttotheirrolebytheendof2020.Whereaspreviouslywewereable to
holdface-to-facetrainings,nowwehadtogoon-line,notalwaysaneasyoptionforthoseleadersthat had
noorpoorwifiandnocomputerorsmartphonefacilitytoenablethemtocompletethetrainings. Karen
Palmer,ourCountyTrainingOrganiser,didamarvellousjobofensuringthateveryonehadtheopportunity of
accessingSafeSpacetrainings,Commissionersassistedthosewhowerestruggling,ElizabethGreenaway, our
paidadministratortrainingsprovidedlists,andofcoursetheSafeSpacetrainerswhoallwentthatextra mile
toprovideenoughtrainings,allhelpedtoensurethatbyNewYear'sEve2020,everyonewas compliant.
Quiteanachievementconsideringthehurdleswehadtojumpsomysincerethankstoallofthose who
contributed to this success.
2020sawTheSilverFish,Girlguiding'shighestaward,beingpresentedtoourveryownCarol Selwyn-Jones.
Carolhasgivenalmost53yearsofservicetoGuiding,notonlyatCountylevelbutalsoatregion,country and
overseas.Herwisdomandgentleguidanceareverymuchvaluedbyallwhoknowher,andmany have
benefited from her wide breadth of experience.
BroniaTrynka-WatsonwasawardedtheLaurelaward,thesecondhighestawardandagain,very well
deserved.Broniahasgiven40yearsofservicetoGuidingforbothCountyandtoNEE.Hermusicalability has
ensuredthatthechoiratthebiennialNorthEastEnglandcarolserviceishighlyacclaimedandshehas run
ourownCountychoirforover25years.InCounty,shehasalsohelpedmanygirlsachievetheirDofE bronze,
silver and gold awards and her wealth of Guiding knowledge is invaluable.
To top everything off, Katie Blanchard achieved her Queen's Guide Award so a big well done to Katie.
Attheendof2020wesaidgoodbyeandabigthankyoutoRachelMcGarry,Boothferry's Division
CommissionerandtoGillianWashbrook,HullNorth'sDivisionCommissioner,bothofwhomhavegiven many
years of service to Guiding in various roles.
Verysadly,wealsolosttwolongstandingGuidingmembers,PatForton,aRainbowleaderwithHull West
andStewartSmith,aunithelperinSnaithDistrict.Bothgavemanyyearsofserviceandwillbevery much
missed. Our thoughts are with their families.
DespiteCovid-19,itwasstillabusyyearasaquick"zoom"roundtheDivisionsshowandbelowarejust a
few excerpts from the Division Commissioners' reports.
Page 3

THE GUIDE ASSOCIATION EAST YORKSHIRE

Report of the Trustees for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Progress during the year - Chairman's report

BeverleyDivisionnotonlyheldaDivisionThinkingDaybutalsomanagedtosqueezeintheirfirst Division
RainbowDayatPaxwold.SpecialmentionmustbemadeofXantheRowleyfrom2ndMolescroft Brownies,
Aftercommitting50pofherpocketmoneyeachweektopurchasefoodsuppliesforherlocalfoodbank, at
Christmasshemanagedtofill7shoppingbagswithfoodanddrinktohelpherlocalcommunity.Her father
putoutatweetregardingherachievementwhichafterbeingpickedupbyMarcusRashford,over1.2 million
peoplesawtheinitialtweet-howmarvellousandwelldoneXanthe,youareatrueambassador for
Girlguiding.
BoothferryDivisionalsoheldaDivisionThinkingDayeventusingthethemeofShrekastheirlinkto diversity,
theWAGGGSthemefor2020.SnaithDistricthadtocancelunitmeetingsfollowingseverefloodsbut showing
initiativeandcaring,oneoftheSnaithleaders,HannahDeighton,organisedemergencyfoodandclothes for
those evacuated from their homes.
HaltempriceDivisionsawRangerssociallydistancingatGuideacresandeachgirlbuildingherownalter fire
and3rdWillerbyBrowniesheldtheirBrowniePackHolidayatPaxwold,oneoftheverylastunitstobeable to
use Paxwold before lockdown.
AtthebeginningoftheyeargirlsfromHoldernessDivisionenjoyedaneveningofself-defenceinstruction and
as many areas did, managed to have outdoor meetings in between the lockdowns.
HullEastheldaThinkingDayafternoonteaandaskedmealongtopresentvariouslongserviceawards-it is
alwaysaprivilegetobeaskedtodothisasrecognisingourvolunteersissoimportant,anditisalways lovely
to meet volunteers from around the County.
HullNorthRangerstookpartintheArmyLeadAwayDayandcompletedthelevel5LeadSkillsBuilder, and
they took part virtually in the Adventures at Home, Wellies and Wristbands and the Toon Gig.
LeadersinHullWestdeliveredactivitypacks,EasterandChristmasgiftsandfamiliesjoinedRainbowsin a
virtual Christingle service.
HunsleyDivision,inbetweenlockdowns,hadunitsmeetingincarparks,schoolfieldsandhavingwater and
cookingactivitiesatGuideacres,strangehowcookingandfoodoftenfeatureinunitmeetingsand activities,
be it virtual or face-to face!
InNorthWoldsEastDivisionunitsenjoyedmeetingandworkingontheprogrammeviaZoom,and just
beforethefirstlockdown,BridlingtonQuayheldaDistrictThinkingDayeventcompletewithparrotsthat flew
fromthetrainerstolandongirls'outstretchedarms.Itwasquiteexcitingifabitunnervingtoseea parrot
headingstraightforyou,heartheflutterofwingsinyourearandthenfeelingaparrotlandgentlyon your
arm.
InNorthWoldsWestDivisiongirlsinuniformjoinedinthankingtheNHSeachweek-whichincludes their
owntwodoctorswhoareGuideleadersandwhoworkedinEmergencyCareduring2020.7th Pocklington
GuidesandNWWDivisionRangers,togetherwithTheGrinchakaBroniaTrynka-Watson(hadtobeseen to
bebelieved)raised£1,625bylitterpickingforChildreninNeedandGirlguiding.Whatanachievement, well
done to them all!
Finally,thisismylastreportasCountyCommissionerasmytenurefinishesattheendof2021,howthe last
fiveyearshaveflownby.IamdelightedtobeabletosaythatKarenPalmerwillbetakingover;Iknow that
shewilldoamarvellousjobandthatgoingforwardtheCountywillbeverysafeinKaren'shands.I'dlike to
sayabigthankyoutoeveryonewhohassupportedandhelpedmealongtheway.Ithasbeenan honour
and a privilege to have been entrusted with leading East Yorkshire County over the last five years.
Page 4

THE GUIDE ASSOCIATION EAST YORKSHIRE

Report of the Trustees for the Year Ended 31 December 2020

OBJECTIVES AND ACTIVITIES

Public benefit

GirlguidingEastYorkshireisabranchofGirlguidingUK,whichwithitsbranchesformstheUnited Kingdom’s
largestvoluntaryorganisationforgirlsandyoungwomen.AreportonGirlguidingUK’spublicbenefit activities
duringthepreviousyearcanbefoundinitslatestAnnualReport.GirlguidingEastYorkshirehascontinued to
provideitsownpublicbenefitactivitiesinparticularbyprovidingorganisationalandadministrative support
andtrainingtosubsidiarybranchesofGirlguidingUKwithintheCounty,andorganisingactivities principally
forthebenefitofthosebranches,andalsopromotingmorebroadlythecharitableobjectsofGirlguiding UK
for the benefit of girls and young women.

ACHIEVEMENT AND PERFORMANCE

Financial Report For The Year - Treasurer’s Report

Theconsolidatedresultsforthefinancialyearended31stDecember2020showasatisfactorypositionfor the
year on normal activities.
Totalincomingresourceswereonly£16lowerthanrecordedinthepreviousyearat£65,367(2019 -
£65,383).However,theincomerecordedintheyearincludedasupportgrantof£20,000receivedfrom the
EastRidingofYorkshireCouncilwhichwasutilisedequallyforthebenefitofthePaxwoldTrainingCentre and
theGuideacrescampsite.TheTrusteeswouldliketorecordtheirthanksandappreciationtotheCouncil for
theawardofthesupportgrantwhichreplacedtheshortfallinincomecausedbytheeffectsofthe Covid19
pandemic.
Therewasasignificantshortfallinotherincome,withincomefromfundraising,subscriptionsand trading
activitiesallshowingyearonyearreductions.GuideacresandPaxwoldwereparticularlybadlyaffected as
fee income fell by almost £15,000 due to much reduced operations throughout the year.
Directcharitableexpenditure,at£56,654,(2019-£64,545)recordedadecreaseintheyearof£7,891as a
resultofreducedoperationalactivitiesandassociatedcostsavings.However,thesupportgrantwas utilised
to effect repairs at the Paxwold Training Centre.
Asaconsequenceoftheabove,theyearrecordednetincomingresourcesof£8,713,comparedwith net
incoming resources of £838 in  the previous year, a net increase of £7,875.
Cashreserveshaveincreasedby£9,165andnowstandat£256,647,andareheldatdifferent financial
institutions to remain entirely protected under the Financial Services Compensation Scheme.

FINANCIAL REVIEW

Reserves policy and future plans

The Trustees consider it prudent to try and maintain sufficient reserves to provide for the upgrading
of the buildings and the replacement of equipment, as required.
Covid19andtheresultantpublichealthconcernsledtoasuspensionoffacetofaceguidingactivityfrom the
endofMarch2020.FacetofaceguidingactivityonlyresumedinJuly2021,andinmylastreportit was
made clear that there will be significant changes and challenges over the next 12-18 months (and beyond).
Girlguidingfacessignificantfinancialandoperationalchallengesinthecountyandweanticipatethat numbers
ofvolunteersandyoungmemberswillcontinuetofall,withassociatedfallsofincomeanddecreased capacity
to deliver the programme opportunities that are central to our operation.
TheCountyhasdevelopedastrategicapproachtothefinancialrisks,involvingareviewofall operational
areas;atthesametimewearelookingaheadtothechangesthatwillbeneededtocontinue delivering
relevant,excitingandchallengingactivitiesforourmembers.Intheshortterm(12-24months)reserves are
sufficient to mitigate immediate risks, with careful management and control.
Page 5

THE GUIDE ASSOCIATION EAST YORKSHIRE

Report of the Trustees for the Year Ended 31 December 2020

FINANCIAL REVIEW

The Charity's Assets

The Charity has no assets of which the open market value is in excess of the net book value at which
they are shown in the balance sheet.

ACKNOWLEDGMENT

TheTrusteeswishtoextendasincerethankyoutoalltheirpartnersandfundersduring2020for their
support during this year.

STATEMENT OF TRUSTEES RESPONSIBILITIES

ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatements in
accordancewithapplicablelawandUnitedKingdomAccountingStandards(UnitedKingdom Generally
Accepted Accounting Practice).
ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(Accountsand Reports)
Regulations2008andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancial statements
foreachfinancialyearwhichgiveatrueandfairviewofthestateofaffairsofthecharityandofthe incoming
resourcesandapplicationofresources,includingtheincomeandexpenditure,ofthecharityforthat period.
In preparing those financial statements, the trustees are required to
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonable accuracy
atanytimethefinancialpositionofthecharityandtoenablethemtoensurethatthefinancial statements
complywiththeCharitiesAct2011,theCharity(AccountsandReports)Regulations2008andthe provisions
ofthetrustdeed.Theyarealsoresponsibleforsafeguardingtheassetsofthecharityandhencefor taking
reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the board of trustees on 9 September 2021 and signed on its behalf by:
Mrs Amanda Cross  - Trustee
Page 6

Independent Examiner's Report to the Trustees of THE GUIDE ASSOCIATION EAST YORKSHIRE

Ireportontheaccountsfortheyearended31December2020,whicharesetoutonpageseight to
fourteen.

Responsibilities and basis of report

Asthecharity'strusteesyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
Ihaveexaminedyourcharity'saccountsasrequiredundersection145oftheCharitiesAct2011('the Act').
IncarryingoutmyexaminationIhavefollowedtheDirectionsgivenbytheCharityCommissionunder section
145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:

1. that accounting records were not kept as required by section 130 of the Act; or

2. that the accounts do not accord with those records; or

3. that the accounts do not comply with the accounting requirements of the Act; or

4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

Ihavecompletedmyexaminationandhavenoconcernsinrespectofthematters(1)to(4)listedabove and,
inconnectionwithfollowingtheDirectionsoftheCharityCommissionIhavefoundnomattersthat require
drawing to your attention.
Kevin Cawkwell FCCA
G & C Professionals Limited
trading as Graham & Company
Chartered Certified Accountants
& Business Advisers
Cleveland House
1-10 Sitwell Street
KINGSTON UPON HULL
East Yorkshire
HU8 7BE
13 September 2021
Page 7

THE GUIDE ASSOCIATION EAST YORKSHIRE

Statement of Financial Activities for the Year Ended 31 December 2020

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOMING RESOURCES
Incoming resources from generated
funds
Voluntary income
2
7,025
-
Activities for generating funds
3
38,180
-
Investment income
4
162
-
Other incoming resources
20,000
-
Total incoming resources
65,367
-
RESOURCES EXPENDED
Charitable activities
Operating activities
55,654
1,000
NET INCOMING/(OUTGOING)
RESOURCES
9,713
(1,000)
RECONCILIATION OF FUNDS
Total funds brought forward
420,000
7,479
TOTAL FUNDS CARRIED FORWARD
429,713
6,479
2020
Total
funds
£
7,025
38,180
162
20,000
65,367
56,654
8,713
427,479
436,192
2019
Total
funds
£
3,207
61,864
312
-
65,383
64,545
838
426,641
427,479
The notes form part of these financial statements
Page 8

THE GUIDE ASSOCIATION EAST YORKSHIRE

Balance Sheet

At 31 December 2020

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
6
148,962
-
CURRENT ASSETS
Stocks
7
32,779
-
Debtors
8
265
-
Cash at bank and in hand
250,168
6,479
283,212
6,479
CREDITORS
Amounts falling due within one year
9
(2,461)
-
NET CURRENT ASSETS
280,751
6,479
TOTAL ASSETS LESS CURRENT
LIABILITIES
429,713
6,479
NET ASSETS
429,713
6,479
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
2020
Total
funds
£
148,962
32,779
265
256,647
289,691
(2,461)
287,230
436,192
436,192
429,713
6,479
436,192
2019
Total
funds
£
153,833
30,362
1,576
247,482
279,420
(5,774)
273,646
427,479
427,479
420,000
7,479
427,479
ThefinancialstatementswereapprovedbytheBoardofTrusteeson9September2021andweresigned on
its behalf by:
Mrs Christine Milburn -Trustee
The notes form part of these financial statements
Page 9
THE GUIDE ASSOCIATION EAST YORKSHIRE

Notes to the Financial Statements for the Year Ended 31 December 2020

1. ACCOUNTING POLICIES

Accounting convention

Thefinancialstatementshavebeenpreparedunderthehistoricalcostconvention,andin accordance
withtheFinancialReportingStandardforSmallerEntities(effectiveApril2008),theCharitiesAct 2011
andtherequirementsoftheStatementofRecommendedPractice,AccountingandReporting by
Charities.

Incoming resources

AllincomingresourcesareincludedontheStatementofFinancialActivitieswhenthecharityis legally
entitled to the income and the amount can be quantified with reasonable accuracy.
Subscriptionsarereceivedannuallyformembershipandfromvice-presidentsandthecharity accounts
for them upon receipt.
TheCharityreceivesfeesfortheuseofcampsiteandequipmentfacilitiesatGuideacresand Paxwold.
Theseareaccountedforonareceivablebasis,depositsreceivedinadvancearecarriedforward to
future periods

Resources expended

Expenditureisaccountedforonanaccrualsbasisandhasbeenclassifiedunderheadings that
aggregateallcostrelatedtothecategory.Wherecostscannotbedirectlyattributedto particular
headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciationisprovidedatthefollowingannualratesinordertowriteoffeachassetover its
estimated useful life.
Freehold property- at varying rates on cost
Equipment- at varying rates on cost

Stocks

Stocksarevaluedatthelowerofcostandnetrealisablevalue,aftermakingdueallowance for
obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.
Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

Hire purchase and leasing commitments

RentalspaidunderoperatingleasesarechargedtotheStatementofFinancialActivitiesona straight
line basis over the period of the lease.
Page 10

THE GUIDE ASSOCIATION EAST YORKSHIRE

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

2. VOLUNTARY INCOME

Donations and legacies
Grants
Grants received, included in the above, are as follows:
Masonic Lodge
3.
ACTIVITIES FOR GENERATING FUNDS
Fundraising events
Surplus on trading activities
Subscriptions
Campsite and Centre fees
4.
INVESTMENT INCOME
Deposit account interest
2020
£
6,325
700
7,025
2020
£
700
2020
£
243
2,214
29,771
5,952
38,180
2020
£
162
2019
£
2,507
700
3,207
2019
£
700
2019
£
3,119
3,159
34,816
20,770
2019
£
2,507
700
3,207
2019
£
700
61,864
2019
£
312

5. TRUSTEES' REMUNERATION AND BENEFITS

Therewerenotrustees'remunerationorotherbenefitsfortheyearended31December2020nor for
the year ended 31 December 2019.

Trustees' expenses

Therewerenotrustees'expensespaidfortheyearended31December2020norfortheyear ended
31 December 2019 .
Page 11

THE GUIDE ASSOCIATION EAST YORKSHIRE

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

6. TANGIBLE FIXED ASSETS

Freehold
property
Equipment
£
£
COST
At 1 January 2020
454,560
83,321
Additions
-
8,732
At 31 December 2020
454,560
92,053
DEPRECIATION
At 1 January 2020
310,066
73,982
Charge for year
11,398
2,205
At 31 December 2020
321,464
76,187
NET BOOK VALUE
At 31 December 2020
133,096
15,866
At 31 December 2019
144,494
9,339
7.
STOCKS
2020
£
Goods for resale
29,819
Other
2,960
32,779
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Other debtors
265
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Trade creditors
61
Other creditors
2,400
2,461
Totals
£
537,881
8,732
Totals
£
537,881
8,732
Totals
£
537,881
8,732
546,613
384,048
13,603
397,651
148,962
153,833
2019
£
27,590
2,772
30,362
2019
£
1,576
2019
£
2,816
2,958
5,774
Page 12

THE GUIDE ASSOCIATION EAST YORKSHIRE

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS

Net
movement in
At 1/1/20 funds At 31/12/20
£ £ £
Unrestricted funds
General fund 420,000 9,713 429,713
Restricted funds
Anonymous donation 930 - 930
Guideacres : campsite seating fund 1,000 (1,000) -
Guideacres : showers and toilets 5,549 - 5,549
7,479 (1,000) 6,479
TOTAL FUNDS 427,479 8,713 436,192
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 65,367 (55,654) 9,713
Restricted funds
Guideacres : campsite seating fund - (1,000) (1,000)
TOTAL FUNDS 65,367 (56,654) 8,713
Comparatives for movement in funds
Net Transfers
movement in between
At 1/1/19 funds funds At 31/12/19
£ £ £ £
Unrestricted Funds
General fund 421,241 372 (1,613) 420,000
Restricted Funds
Anonymous donation 930 - - 930
Guideacres : campsite seating fund 1,000 - - 1,000
Guideacres : showers and toilets 3,470 466 1,613 5,549
5,400 466 1,613 7,479
TOTAL FUNDS 426,641 838 - 427,479
Page 13

THE GUIDE ASSOCIATION EAST YORKSHIRE

Notes to the Financial Statements - continued for the Year Ended 31 December 2020

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 63,717 (63,345) 372
Restricted funds
Guideacres : showers and toilets 1,666 (1,200) 466
TOTAL FUNDS 65,383 (64,545) 838
A current year 12 months and prior year 12 months combined position is as follows:
Net Transfers
movement in between
At 1/1/19 funds funds At 31/12/20
£ £ £ £
Unrestricted funds
General fund 421,241 10,085 (1,613) 429,713
Restricted funds
Anonymous donation 930 - - 930
Guideacres : campsite seating fund 1,000 (1,000) - -
Guideacres : showers and toilets 3,470 466 1,613 5,549
5,400 (534) 1,613 6,479
TOTAL FUNDS 426,641 9,551 - 436,192
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedin the
above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 129,084 (118,999) 10,085
Restricted funds
Guideacres : showers and toilets 1,666 (1,200) 466
Guideacres : campsite seating fund - (1,000) (1,000)
TOTAL FUNDS 130,750 (121,199) 9,551
Page 14

THE GUIDE ASSOCIATION EAST YORKSHIRE

Detailed Statement of Financial Activities for the Year Ended 31 December 2020

INCOMING RESOURCES
Voluntary income
Donations and legacies
Grants
Activities for generating funds
Fundraising events
Surplus on trading activities
Subscriptions
Campsite and Centre fees
Investment income
Deposit account interest
Other incoming resources
Support grants
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Campsite and Centre running costs
Depreciation of freehold property
Support costs
Management
Accountancy
Administrative support costs
Depreciation of freehold property
Depreciation of computer equipment
Total resources expended
Net income
2020
£
6,325
700
7,025
243
2,214
29,771
5,952
38,180
162
20,000
65,367
30,958
10,882
41,840
2,366
9,727
516
2,205
14,814
56,654
8,713
2019
£
2,507
700
3,207
3,119
3,159
34,816
20,770
61,864
312
-
65,383
43,501
11,174
54,675
2,335
4,741
819
1,975
9,870
64,545
838
This page does not form part of the statutory financial statements
Page 15

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

SUPPLEMENTARY REPORTS

TO THE

FINANCIAL STATEMENTS

31 December 2020

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

CONTENTS

Income and Expenditure Accounts and Balance Sheets of individual sections

County Camp Site “Guideacres” Paxwold Training Centre

East Yorkshire Guide Depot (incorporating Badges)

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

COUNTY

Income and Expenditure Account for the Year Ended 31 December 2020

2020 2019
£ £ £ £
INCOME
Membership subscriptions 30,223 35,206
Less : Transfer to Headquarters (452 ) ( 390 )
------------- -------------
29,771 34,816
Donation - trading bonus from Guide Depot - 10,000
Donation - closed activities 5,622 -
Donations - other 700 1,334
Grant refund 260 -
Electricity income 2,106 2,233
------------- 8,688 ----------- 13,567
Interest received 131 253
------------- -------------
38,590 48,636
EXPENDITURE
Payments to Sections 10,000 10,000
Printing, stationery and postage 861 1,026
Administrative support 8,531 3,656
Telephone 433 438
Insurance 301 312
Repairs 4,285 9,935
Travelling and training 33 2,052
Accountancy 2,366 2,335
Sundry expenses 451 1,057
------------- 17,261 ------------- 20,811
Depreciation:
Paxwold buildings - 510
Guideacres buildings 10,630 10,630
New building 279 209
------------- 10,909 ------------- 11,349
------------- -------------
SURPLUS FOR THE YEAR 420 6,476
------------- -------------

Page 1

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

COUNTY

Balance Sheet at 31 December 2020

2020 2019
£ £ £ £ £
FIXED ASSETS Accumulated
Cost Additions depreciation
Paxwold - Land and buildings 92,187 - 92,183 4 5
Guideacres - Land and buildings 284,527 - 160,842 123,685 134,315
Equipment - new building 6,457 - 6,457 - -
Office equipment 15,655 - 15,279 376 654
New standard 5 - - 5 5
----------- ----------- ----------- ----------- -----------
398,831 - 274,761 124,070 134,979
----------- ----------- -----------
CURRENT ASSETS
Debtors 265
-
Cash at bank - Current account 44,104 53,141
- Deposit account 155,435 135,303
------------ ------------
TOTAL ASSETS 323,874 323,423
CURRENT LIABILITIES
Creditors and accruals ( 2,701 ) ( 2,670 )
------------- ------------
321,173 320,753
------------- ------------
UNRESTRICTED FUNDS
General funds
Balance at 1 January 2020 320,753
Surplus for the year 420
------------- 321,173 320,753
------------ ------------

Page 2

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

CAMP SITE “GUIDEACRES”

Income and Expenditure Account for the Year Ended 31 December 2020

2020 2019
£ £ £ £
INCOME
Camp fees 561 6,294
Support grant 10,000 -
Donations 393 1,666
Equipment and building hire 82 2,094
Events 29 2,378
Sales of badges (net) ( 49 ) 408
Interest received 15 27
------------- -------------
11,031 12,867
Maintenance payment from County 5,000 5,000
------------- -------------
16,031 17,867
EXPENDITURE
Repairs and renewals 5,297 11,561
Activity costs and equipment hire - 2,408
Light, heat and power 1,127 1,236
Rates 390 269
Insurance 1,121 1,384
Sundry expenses 17 108
------------- 7,952 ------------- 16,966
Depreciation:
Buildings 77 86
Camping equipment 39 46
Furniture and equipment 139 68
Store shed 269 -
------------- 524 ------------- 200
------------ ------------
SURPLUS FOR THE YEAR 7,555 701
------------- -------------

Page 3

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

CAMP SITE “GUIDEACRES”

Balance Sheet at 31 December 2020

2020 2019
£ £ £ £ £
FIXED ASSETS Accumulated
Cost Additions/ depreciation
(Disposals)
Additions to buildings owned by
Guide Association East Yorkshire 6,764 - 6,069 695 772
Camping equipment 4,876 - 4,656 220 259
Furniture and equipment 2,376 4,700 2,291 4,785 225
Confidence course 303 - 302 1 1
Store shed 147 4,032 415 3,764 1
----------- ----------- ----------- ----------- -----------
14,466 8,732 13,733 9,465 1,258
----------- ----------- -----------
CURRENT ASSETS
Stock in hand 600 302
Accrued income 725 312
Cash at bank - Current account 750 500
- Deposit accounts 13,439 16,055
Cash in hand 7 4
----------- -----------
TOTAL ASSETS 24,986 18,431
CURRENT LIABILITIES
Creditors and accruals - -
------------ ------------
24,986 18,431
----------- ------------
RESTRICTED FUNDS
Donated funds
Balance at 1 January 2020 930 930
UNRESTRICTED FUNDS
General funds
Balance at 1 January 2020 10,952
Surplus for the year 7,555
------------ 18,507 10,952
Designated fund : Showers and toilets
Balance at 1 January 2020 5,549 5,549
Designated fund : Campsite seating
Balance at 1 January 2020 1,000
Expenditure for the year ( 1,000 )
----------- - 1,000
------------ ------------
24,986 18,431
------------
------------

Page 4

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

PAXWOLD TRAINING CENTRE

Income and Expenditure Account for the Year Ended 31 December 2020

2020 2019 2019
£ £ £ £
INCOME
Booking fees and charges 1,965 8,980
Support grant 10,000 -
Other donations 50 207
Electricity income 1,238 1,169
Fundraising - 345
Sale of souvenirs (net) 262 (11 )
Interest received 15 32
------------- ---------------
13,530 10,722
Maintenance grant ex County 5,000 5,000
------------- ---------------
18,530 15,722
EXPENDITURE
Repairs and renewals 10,004 2,087
Light, heat and power 2,139 4,831
Rates and water 574 782
Insurance 948 899
Cleaning and waste disposal - 783
Telephone 402 337
Committee expenses 556 1,060
Grass cutting 780 816
------------- 15,403 ------------- 11,595
Depreciation:
Buildings 690 767
Domestic equipment 195 230
Furniture 202 237
Solar panels 721 848
------------- 1,808 ------------- 2,082
------------- -------------
SURPLUS FOR THE YEAR 1,319 2,045
------------- -------------

Page 5

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

PAXWOLD TRAINING CENTRE

Balance Sheet at 31 December 2020

2020 2019
£ £ £ £ £
FIXED ASSETS Accumulated
Cost Additions Depreciation
Additions to buildings owned by
Guide Association East Yorkshire,
less grants received 59,626 - 53,414 6,212 6,902
Domestic equipment 21,568 - 20,464 1,104 1,299
Furniture 20,358 - 19,214 1,144 1,346
Solar panels 11,550 - 7,467 4,083 4,804
----------- ----------- ----------- ----------- -----------
113,102 -
100,559
12,543 14,351
----------- ----------- -----------
CURRENT ASSETS
Stock in hand 2,960 2,772
Accrued income - 1,566
Cash at bank
- Current account
27,300 23,392
- Premium account 5,688 5,673
---------- ---------
TOTAL ASSETS 48,491 47,754
CURRENT LIABILITIES
Creditors and accruals ( 18 ) -
Deposits in advance - ( 600 )
------------ ------------
48,473 47,154
------------ ------------
UNRESTRICTED FUNDS
General funds
Balance at 1 January 2020 47,154
45,109
Surplus for the year 1,319
2,045
------------ ------------
48,473 47,154
------------ ------------

Page 6

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

EAST YORKSHIRE GUIDE DEPOT

(incorporating Badges)

Income and Expenditure Account for the Year Ended 31 December 2020

2020 2019
£ £ £ £
TRADING INCOME
Sales 12,188 38,135
Cost of sales :
Opening stock 27,288 28,211
Add : Purchases 11,905 34,053
------------- -------------
39,193 62,264
Less : Closing stock 29,219 27,288
------------- 9,974 ------------- 34,976
------------- -------------
Gross Profit 2,214 3,159
EXPENDITURE
Light, heat and power 304 368
Insurance 453 406
Travel expenses 6 229
Postage and stationery 334 59
Sundry expenses 33 38
Repairs 305 106
------------- 1,435 ------------- 1,206
------------- -------------
779 1,953
DEPRECIATION
Furniture and equipment 362 337
------------- -------------
417 1,616
Donation to County - ( 10,000 )
------------- -------------
SURPLUS/(DEFICIT) FOR THE YEAR 417 ( 8,384 )
------------- -------------

Page 7

THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY

EAST YORKSHIRE GUIDE DEPOT

(incorporating Badges)

Balance Sheet at 31 December 2020

2020 2019
£ £ £ £
FIXED ASSETS Accumulated
Cost Additions Depreciation
Additions to buildings owned by
Guide Association East Yorkshire 5,000 - 2,500 2,500 2,500
Fixtures and fittings 6,483 - 6,099 384 746
------------ ------------ ------------ ------------ ------------
11,483 - 8,599 2,884 3,246
------------ ------------ ------------
CURRENT ASSETS
Stock in hand 29,219 27,288
Cash at bank 9,865 13,356
Cash in hand 60 60
Vouchers - 10
------------ ------------
TOTAL ASSETS 42,028 43,960
CURRENT LIABILITIES
Trade creditors ( 467 ) ( 2,816 )
------------ ------------
41,561 41,144
------------ ------------
UNRESTRICTED FUNDS
General funds
Balance at 1 January 2020 41,144 49,528
Surplus/(Deficit) for the year 417 (8,384 )
------------ ------------
41,561 41,144
------------ ------------

Page 8