```
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
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the Charity SORP;`
- `make judgements and estimates that are reasonable and prudent;`
- `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.`
```
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