The trustees present their report and financial statements for the year ended 31 December 2023.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016)
The objects of the charity are to establish and maintain in Hampshire or Dorset, or either of those counties, one or more camps for the use, on such terms as may be thought proper, of the members of the Guide Association and members of such kindred societies or institutions as are approved by the charity. To achieve this The Bournemouth Guide Camp Association maintains a site for camp and pack holidays at Dudsbury, near Ferndown, Dorset. There have been no changes in policy in the current year.
The camp site is an Iron Age Fort. The site is registered as an ancient monument with English Heritage due to its unique archaeological significance. In recent years the charity has completed a project to preserve the site and create a new heritage footpath with interpretation panels for the use of locals and users of the Guide Camp. The new footpath has been operative since 20th November 2020.
On site activity has seen a significant increase in the last year and it has been good to see visitors returning to our site once more. The announcement from Girlguiding of the closure of the national guiding activity centres has helped, as volunteers reach out to use local campsites.
Our onsite fund-raising activities were successful and it was good for the site to welcome a new Surf Club to our site for 10 days during the summer. We also welcomed back the Boys’ Brigade, a private Craft Club, the Beavers, Hampshire Outdoors, the Scouts, a Dog Training Club, a school run by Somerset Council and Hampreston First School.
Sunbeams Day Nursery continued to utilise the site for up to five days per week during term time. The arrangements were again renewed in August for a 12 month period until July 2024. In addition, they are now running Holiday Camps in the summer and Easter holidays and the summer and autumn half terms.
We have upgraded both our site bookings and accounting systems to online systems and we are beginning to see the rewards from this. With our visible availability now showing online, via our website, this has helped to increase our capacity and number of visitors to our site.
We have offered tempting hire prices to our local units for their weekly meetings and received many positive comments.
Volunteers
Voluntary assistance was provided throughout the year. Such assistance has been essential to the running of the charity particularly in fulfilling the objects of the charity. The work of Dudsbury and its associated Events are run by the trustees and the fundraising committee which amounts to around 20 individuals. When Events are run we receive additional assistance from local guide leaders working under our supervision.
We entered 2023 with the effects of the Pandemic subsiding and bookings resuming and picking up. As confidence returned the pace of recovery increased and we enjoyed a successful year, although at slight cash deficit.
With the site getting more visitors we have seen a significant increase in our repair and renewals to the site and have taken the opportunity to upgrade, rather than just repairing.
With the rising costs of energy, we made the decision to insulate the dormitory part of The Chalet. This resulted in a partial upgrade of the electrics and the lighting. The remainder of the works will continue in 2024.
We have had roof works to both The House and The Chalet.
A new fire system was installed into The House, and major upgrades to the electric’s of the site were undertaken following our annual inspection.
Sunbeams Nursery School have continued to utilise the site for their Forest School and we are pleased to have them making use of our facilities.
We remain committed to updating and expanding our Management structure but attracting suitable volunteers remains problematic. Revising our Memorandum & Articles of Association remains an aspiration that we wish to achieve as soon as possible.
Grant funding & donations
Unrestricted donations totalling £985 (2022: £1,388) were received in the year in addition to restricted donations totalling £504 (2022: £27,536) from a number of sources including the BH Coastal Lottery and the Arnold Clark Foundation. Unrestricted legacies of £NIL (2022: £2,500) and restricted legacies of £NIL (2022: £1,618) were also received in the current year. We have not benefitted from Government backed Grants in current year (2022: £2,667). After providing £20,000 towards the Toilet Block refurbishment Friends of Dudsbury are also pledging to support Phase 2 of this project which relates to the provision of disabled toilet facilities. Planning permission has now been granted and work will commence in 2024.
Grant Giving
No Grants were made during the year.
Reserves Policy
The charity’s free reserves (that is those funds not tied up in fixed assets or designated and restricted funds) at 31 December 2023 were £75,104 (2022: £80,918). The directors consider that this is an appropriate level of free reserves to meet the charity’s continuing operational obligations and fugitive monies.
Forecasts for 2024 appear to be realistic based upon encouraging levels of bookings generated thus far and we are confident that we have sufficient financial reserves to maintain our activities for the foreseeable future.
Investment Policy
Under the memorandum and articles of association, the charity has the power to make any investment, which the trustees see fit.
Risk
Our Risk Assessment has been updated to reflect the issues arising from the Pandemic and continued to be reviewed regularly as the changing circumstances unfold. We believe our records meet relevant Data Protection guidelines (GDPR).
R Tattum has filled vacant post of Management Adviser.
Specific Positions are as follows:
Management Adviser - R Tattum
Bookings Adviser - E A Dawkins
Members' Secretary - L M Grocott
Site Manager - J M Daniels
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of The Bournemouth Guide Camp Association (the charity) for the year ended 31 December 2023.
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
designated
Investment income
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The Bournemouth Guide Camp Association is a private company limited by guarantee incorporated in England and Wales. The registered office is 174 Christchurch Road, West Parley, Ferndown, Dorset, BH22 8SS.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Expenditure is classified as follows:
Costs of raising funds comprise all costs of selling souvenirs and sundry items together with the costs of staging specific events in the year.
Expenditure with regards the charitable activity undertaken to further the purposes of the charity and its associated support costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Governance costs
Those support costs incurred to meet the statutory and constitutional requirements of the charitable company.
Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable
activities. Support costs include back office costs, repairs and maintenance costs, finance etc which supports the charity's activities. All support costs are deemed to relate to the charitable activity of the charitable company, any costs related to other income methods are deemed to be immaterial.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.
Heritage assets
Heritage assets are valued at cost subject to an annual impairment review. Due to the low cost of the sole asset, charging depreciation would be inappropriate and any impairment unlikely. See note 14.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Grants
Unrestricted funds
Unrestricted funds
Campers and hikers fees - Guiding
Campers and hikers fees - Other
Souvenirs & sundries sales
Census
Field & storage rent
Fundraising events
Investment income
Souvenirs & sundries - cost of sales
Restricted funds
Unrestricted funds
Rates
Insurance
Gas, electricity & water
Telephone
Postage, stationery & adverts
Sundries
General upkeep & maintenance
Depreciation of freehold buildings & improvements
Depreciation of furniture & equipment
Independent examiner fee
Company registration fee
Governance costs includes payments to the accountants of £2,040 (2022- £2,040) for independent examination fees.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
A total of £1,176 of expenses were reimbursed to 4 trustees in the year, (2022: £384 to 3 trustees), for the purchase of small items of repair, equipment, souvenir and administration expenditure.
The above relates to the Freehold land at Dudsbury. The camp site is an Iron Age fort. The site is registered as an ancient monument with English Heritage due to its unique archeological significance. As such the book value of the site remains, without any further adjustment being deemed necessary.
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
The £450 relates to the cost of the freehold land at Dudsbury which is considered to be an inalienable asset due to its historical importance and therefore should be shown as a restricted fund.
The bequest adheres to the terms of a will stipulating that monies should be spent on the House at Dudsbury.
These are unrestricted funds which are separated from the charity's general fund made up as follows:
Incoming resources
Unrestricted
Designated
Restricted
The charity has a very close relationship with Bournemouth North Division Guide Association and Bournemouth South Division Guides, these charities together nominate the majority of directors and provide occasional funding to enable the charity to carry out its charitable objectives. Grants received from these and other local Guide groups, if any, are shown in note 3.
The charity is paid a 'Census' annually of £1 per head registered with Bournemouth North and South Guides.
Donations from Trustees in the year totalled £13 (2022: £ NIL).
Maintenance services are provided by D R Webb, husband of Camp Advisor, S Webb. In the year £9,740 was paid for labour and materials and £437 reimbursed to S Webb for the general upkeep and maintenance of the site (2022: £5,870 ).
S & D R Webb live at The Cottage which is owned by the charitable company. They contribute to the heating costs of the cottage, as at the balance date there were no contributions outstanding.