NORTH EAST ENGLAND GUIDE ASSOCIATION (known as Girlguiding North East England) Registsred charity number 1000858 UNAUDITED REPORT AND FINANCIAL STATEMENTS for the year ended 31 December 2023
NORTH EAST ENGLAND GUIDE ASSOCIATION Page Officers and Professional Advis(ys Trustees. Annual Report Statement of Trustees. RestK)nsiLHlities 10 Independent Exarninerfs ReFKYt 11 Statement of Financial Aclivrbes 12 Balan Sheet 13 Cash Flow Statement 14 Notes to Financial Statements 15-25
NORTH EAST ENGLAND GUIDE ASSOCIATION OFFICERS AND PROFESSIONAL ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2023 CHARITY NUMBER 1000858 TRUSTEES Chief Commissioner Deputy Chief Commissioner Linda Grant Jan Ali County Commissioner representatives Diane Farrer to 27.03.2023 Janet Cain to 25.09.2023 Jessica Redhead from 13.11.2023 Christine Manue from 13.11.2023 Chair of Finance Group LizzE Taylor from 01.01.23 to 27.03.2023 Position Vacant for remainder of the year Extemal Trustee Karen Jamieson Other trustees Hannah Cook from 01.03.2023 Amy Sotomons from 01.03.2023 OTHER OFFICERS President Angle Goddard Vice Presidents Brenda Parke Jenny Leach CBE Jo Taylor Julia Guest JP, DL Mafjorie Sant Pat Jackson Pat Clrff JP Chair of North East England th.anne Bollom Trefoil PRINCIPAL OFFICE 7 Alpha Court Monks Cross Drive Huntington York North Yorkshire Y032 9WN
NORTH EAST ENGLAND GUIDE ASSOCIATION OFFICERS AND PROFESSIONAL ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2023 BANKERS CAF Bank Limited 25 Kings Mill Avenue Kings Mill Kent ME194JQ INDEPENDENT EXAMINER Xeinadin Audit Limrf(ed Oak House Bedale DL8 1AQ ACCOUNTANTS HPH Chartered Accountants 54 Bootham York Y030 7XZ
NORTH EAST ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The trustees are pleased to present their report together the financial statements of the charty for the year erKling 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with Ihe charity's goveming documenL the Charities Act 2011 and Accounting and Reporting by Charities". Statement of Recommended practi applicable to chartties preparing their accounts in accordance wth the Financial Reporting Standard awlicable in the UK and Republic of Ireland published on 16 July and 2014 and updated in January 2019. STRUCTURE, GOVERNANCE AND mANAGEmEr The Guide Association nationalty is incorporated under a Royal Charter which gpies pjwers to fomi area Associations of which North East EnglaThJ is one. North East England Guide Association conducts its activitEs under a constitution dated 13 November 2023. It is a istered charity with the Charity Commission. The GuKle Association also uses the operating name of Girlguiding. and North East England Guide Association is also referred to as Girlguiding North East EThJland. APPOll+lnJlENT AND INDUCTION OF TRUSTEES Trustees are appointed by the chief commissioner in accordance with the byelaws and procedures estsblisFEd by The Guide Association. These pn)cedures involve advertisement of the posts to region volunteers through ft&vSttets. soaal media and the web site and aim to produce a board of Irustees with the breadih of guHling experience suitable to direct the affairs of the region. Under the constitutFon we also appoint an external trustee who adds to the skills mix and independence of the Trustee Group. There are established procedures for the induction and training of each truslee to ensu that they are aware of the responsibilities of a trustee and the ways of working within the region. ORGANISATION A Finance and Risk Group and an HR consultant underpin the Trustee Group. The North East England trustees comprise the chf commissioner. up to deputy or assistant chief commissioners. the chair of the Finan Group. tsvo county commissioners, one other region member and an external appointrnent from outside of GirlguTrding. A list of all trustees and other officers is given on page 1. The ultimate responsibilty for the management of guiding in North East England is vested in the trustees who form the Trustee Group. this group meets at least four times a year. The day-t(Trday managent of the region finan is pthrmed within the region office th authorisation for transactions and checks made by hvo signatorie5 from the Office Manager. Finan Manager, the Chair of Finance Group and Iwo deputy region commissioners. External review of the account5 takes place annually.
NORTH EAST ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The chief commissioner appoints county commissioner(s) to each of the sevente8n counties in the region. These county commissioners meet as the county commissioner group and are responsible for the operational activty in the region and for developing the region strategic plan. They also oversee the administration of their county. The county commissioner group meets at least four times during the year supp(xted by sutKommittees ol advisers and co- ordinators, a growth team and a Thanks and Recognibon group. The members of the county cornmissioner group and subcommittees are volunteers. Additionally, other volunteers are co- Opt on to working group5. as and vthen nsSary, to help deliver the region programme of events and a(*vities. The region also has a small team of Salar administrative staff. OUR VOLUNTEERS We are fortunate to have over 8,300 volunteers vtho generousty grve their time to ensure we can offer a fun, challervJing and exctling program of activities for all our young rnembers. The trustees are, as ever, grateful for all their har(1 work. As a region we support our volunteers in a varw ofways. Region has a team of qualified and highly motivated trainers who ddtver a wide ¥arty of trainings across the region on behalf of counties. At region we continue to offer Safe Space trainings at levels 3 and 4, specialist trainings such as walking qualifications and have been helping to fill gaps in the provision Df First Response training. Our staff team at region Offi are available to support county commissioners and their administrative stsff by answering queries tephOne or email. They also attend a variety of meetings and events throughout the year. RELATED PARTIES North East England Guide Association is part of The Guide Association. The Guide Association collects subscriptions on behalf of members and forwards the Region's share lo it. Other related party trarisactions are detai in note seventeen. RISK MANAGEMEKr The Region has a Risk Management Policy which is monitored and reviewed by the Finance and Risk Group on a regular basis and appropriate action taken where necessary by the trustees. OBJECTIVES AND ACTivrriES Statement of purpose - to promote the education of gids and your)g women to help them develop emotionally. mentalty. physically. and spitrtually so that they can make a positive contribution to their community and the wider wor1¢J.
NORTh EAST ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 STATEMETr OF PUBLIC BENEFIT The trustees believe they have CoMled with the duty in section 17 of the 2011 Charities Act to have due regard to guidan published by the Charity Commission in respect of public benefit. North East England Guide Association is a branch of The Gue Association, which with its branches forms the leaing charity for girls and young women in the UK. A report on public benefrt activi.eS of The Guide Association during the previous year can be found in tts latest Annual Report. The Region has continued to provide its own publi¢ benefft activities,. providing organisational arKI administrative supwjrt and training to branches of The Guide Association within the Region and organising actNrti'es principally for the benefit of those branche5 and promoting more broadty the charilable objects of The Guide Assoaation for the benefit of gids and yourvJ women. ACHIEVEMENTS AND PERFORMANCE "Pvovlding the full girl experience" _ to be able to offer this V need volunteers that have the requisite skills and knowledge to offer a wde variety of activit5 and adventures. The role of region is to supplement these activitEs as apwopriate. The leaming arKJ development platforn created by Girlguiding has continued to be develoFed over the past year and fijrther changes are planned for 2024 911 of which enable our leaders to follow a programme of setf-guided learning. Wrthin region several changes have been made to our training and development team as part of a review following the resignation of Tracey Bottomley the deputy chief commissioner responsible for training and development. We thank Tracey for all the time and effort she put into this challengirYJ role. Compliance training has continued with strong lead volunteers ertsuring the team of trainers feel supported arKI are kept up to date with developmerrt. There have been more non-complian trainings ddivered online covering a wide range of subjects e.g. map and compass, fun unil aclivitEs. auts'sm in the unit and for international trips and we are about to start on a new leadership series. More trainings are in the pipeline for SEND related topics e.g. behaviour and dealing with aultsm and outdoor skills. We aim to increase the range of trainings arKJ use more faCe-tO-fa opportunities to complement on line sewons. Encouraging VR have several people showing interest in becoming trainers. The World Scout Jamboree took place in South Korea in 2023, amidst a lot of negative publicty around lack of facilitie5 and the unexpected heat wave. Our contingent under the management of British Scouting had to be moved from the camp but enjoyed a full and varied program of events allowing everyone to have a fulfilling experien. Planning for our 2024 intemalional eXrien {Nepal, Interrailing in Europe and Roverway) continued together with selection camps for leaders and girfs for three intemational trips in 2025. Our ICE lintemational communty experience) for girls aged 11~14 offered a trip to Rotterdam which gave gids a great experience of the opportunities available as they grow through Guiding. The team are now busy planning a trip to Lome in Ulster for 2024.
NORTh EAST ENGIJND GUIDE ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE Icontlnued) Due to a18ck of leaders we have had to pJstF)one the mass participation event but are pleased to report that we now have several volunteers v&ho would like to help pkn and exe(xJte thi5 evenL The roles of our team of region intemational advisers are MIrj to an end in 2024, work has begLJn on recruiting sU550Ts. The Duke of Edinburgh Award Scheme tearn held training and assessments for expeditions throughout 2023 to help girls work towards th[ awards. Across the region 48 Bronze awards were completed, 41 Silver avrdrds and 18 Goid awards. We congratulate all those completed their awards. In 2023, peer education continued to thrive in North East England. We trained h¥entyight new peer educators across trainings (one in Sheffield and one in Newcastle) and upskilled sixteen of our existing peer educators in a new topic. In total. our peer educators de5ivered sixty sessions. reaching 854 girls acro&s the region. Our p[ educators continue to develop and deliver sessions long after th8r first training and, in 2023. 4 of them were awarded a bronze badge (for four sessions). one was awarded silver (for twenty-fi¥e sessions) and one achieved gold (for fifty sessions). We are lookn'ng fotward to continuing to develop peer education in 2024 and have already trained seventeen new peer educators in the first quarter of this year. 2023 saw Ihe launch of North East Englands new yOLrth netrrk. Twelve membersjoined our assistant chief commissioner for their first meeting in Septernber and discussed issues important to young people today. how to improve girl Vol and experience in regKJn, and their goals for the year. So far. they have develoFed a girf voice event for 2024 to bring our young people aged I30 together. develop their skills and build confhlence. In February 2023 we tted Thinknng Day at York Minster with a multi-cultural lebratn for members of all ages, our singing was aCCompand by a choir made up of volunteers and Scout and Guide brass band who played some fabulou5 tunes to get our feet tappng and for several of our younger members dancing. The trustees would like to coThJratulale the team of young volunteers who helped plan and lead this event as part of their Queens Guide Awards. Girlguiding NEE took over Flamingo land in SeFember when 3,211 members visited the park over a weekerKJ in September to enjoy our Flamingo Fling. This induded over four hundred gids who camped overnight and enjoyed an evening of entertainment including a tribute to Taylor Swift. It was great to see so many gids together for the first time since Covid all having fun despi£e the screams coming frcffl some rides. The weather was kind to the day visitors but some of the campws got rather wet During the year, the trustees appointed Sarah Haigh as the lead volunteer for girl experien Her role is lo c(>ordinate the activrties of all our region advisers for girl experience5.
NORTH EAsf ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REpoRr FOR THE YEAR ENDED 31 DECEMBER 2023 ACHIEVEMENTS AND PERFORMANCE (continued) 'Volunteer Experience"_ we value our volunt&ts high and are committed to making their experience a positive one. No fomial Thanks and Recognition event was held in 2023. All members of the regKJn were sent a card, and Thank You badge from the Region Team. Awards COnferd in 2023: Laurel Award: Rachel Hesslewood Alison Cunningham Julie Smith Region Crown Awards V4Ere awarded to iwo young members. Our marketiro and communutions team hae maintained an arAive presen on all our social media channeL8 and held regular meetings wtth volunteer teads. We continue to support counties by offering admintstrative support and currently have members of staff whose time is spent looking after the administration Of four counties. The counties are charged for this servi. "Sustainable Organisation"_to be sustainab. we need to ensure that we continue to grow our membership. our region growth arKI retention volunteer lead has continued to work with counties and commissioners to develop growlh plans and help with recruitrnent of new volunteers. We began the year by conducting a suNey. sent to all commissioners in the region to grve us a baseline before the growkh conferen. We got 109 resFonses, the majority of these from district commissioners (72), it was dear from the sutvey that the biggest hurdle we fa is recruiting and retsining volunteers in a world much changed by the pandemic. In March we held a well-received growth Conferen where county teams oame together to receive input from growth experts from around the country, then spend times with their counties putting together a plan of action. The day was full of enthusiasm and renewed extement for growth, ryth teams leaving ready to go out and grow. We also used the conference as an opportunty to launch Grow. Shout, Share - our chief commissione¢s challenge for 2023, focused on oppcxtunities to grow, shout, and share aboLrt Girlguiding. To year end 2023 approximatety four thousand badges were sold showing a good level of engagement th the challenge. During 2023 drfficult decisions were made by Girfguiding UK to close our Training and Activity Centres and cease British Guiding Overseas. this had a negative impact on some members which resuf(ed in incredibly challenging circumstances for growih with much emphasis plad on remirKling existing volunteers why they signed up, to {re)discover their motivation to volunteer.
NORTH EAST ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 310ECEMBER 2023 ACHIEVEMEfrifs AND PERFORMANCE (contlnued) Despite this we have continued to meet regulady with the region growth neknrk working to support growlh on a local level and feeding into the national growth network. making plans. and collaborating with other lonS Whe we can. We continue with our plans into 2024 in the hope of building volunteer COTrfidence in Giriguiding as a whole and growng our membership by continuirvJ to prOvle oppJrtunities to empower gids and help them grow in confKlence, while making lrfe easier for and valuing our voluntrs. The Finance and Risk Group have continued to monitor the finances of the region, meetings are held quarterly wtth additional ad hoc meetings vthen required. The risk registers are viewed. arKI visIOnS made rf consKJered nece55ary at every formal meeting. All our policies are up to date and a ts'metab for revTrews prepared. Sadly our new chair of finan arKJ risk feft the ro wa5 not for her and resigned, we thank Lizzie for the time and effort she pul into Ihe role. The trustees have adverbsed for a new chair of finance aThJ risk and wll be inter¥iewiry in earfy 2024. "A Diverse and Inclusive Organisation"_we are committed to being a diverse and inclusive organisab'on. FINANCIAL REVIEW The unrestricted funds increased by £66.911 and restricted funds decreased by £20,917 re5ulling in an overall increase in fiJnds of £45.994. Our principal source of income is membership subscripts'ons we set our levy based on our budget for the forthcoming year and taking accourrt of exteTnal factors affecling our members and the levels of our reserves. The region budget was not signiftcanlly affected by the small decrease in income. Propety Servi charges have dropped 5[fiCanY this year due to the sale of the freehold by our landlord. this led to a substantial refund from the previou5 agents who had bee accumulating fund5 for the replacement of the healing system. work Ythich is still outstanding. We have received funding from the CMS fund to encourage girfs aged 10-16 to join Girfguiding, we have been sucsSful in promoting this fund and have opened 18 new units. Within this fvnding is an allowance for administration overheads. our success has meant we received a significant sum was not antiapated in our budgeL RESERVES POLICY Free reserves represent the working capital of North East England Guide Association available to support short-term and medium-term objectives and to safeguard against unexpected decreases in income. Charity Commission guidance defines free reserves as 'income which becomes available to the charity and is to be expended at trustees, discretion in furtherance of any of the charty's objeclives, but is not yet sperrt. committed or designated,. The trustee5 have examined the needs and challenges faced by North East England Guide Association. in both the short and the medium temi, along wiw relevant financial forecasts and has formulated policy to meet those needs. The Chartys current free reserves figure is £402,480 which the trustees consider to be sufficient.
NORTH EAST ENGLAND GUIDE ASSOCIATION TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 FUTURE PLANS We enjoyed positive memtership growth throughout 2023. the overall membership however dropped significanY when annual membership subscriptions were due, the drop was larger than predicted but the trustees are confident that we will continue to see year on year growth. The current economrc climate and the unexpected Pri increases experienced across the board have challenged our budgets and pkns particulady in temts of international travel. The trustees feel we have tF* resour to be able to vrnther this inflationary p70d and have approved a budget which takes account of ever-increaslng costs. As previously reported the region office has experiencing ongoing woblems with the heating and ventilation system. Several meetings were held in the first half of 2023 and an agreement had alost been reathed about replaciry the system. however this came to a halt when the landlord sold the building. The new landk)rds have appoint1 new managing agents meaning the process has had to slart fr(Mn scratch again. we are confident however that a solution will be found in 2024. The cost of this work will be met from bUdt and reserves. The trustees t)ffer their thanks to Janet Cain and Dtane Farrer whose terms of office came to an end wth their roles as county commissioners. they were replad on the board by Christine Mantle and Jess Redheal. Our extemal trustee Karen Jamieson's term of office ends in 2024, the trustees are in the process of advertising for a new extemal trustee and interviews wrll be held in early 2024. Signed on behalf of the Trustees Linda Grant IDATEI
NORTh EAST ENGLAND GUIDE ASSOCIATION STATEMENT OF TRUSTEES. RESPONSIBILITIES The Injstees are responsible for preparing the Trustees. Annual Re[ and the financial statements in accordan wtth appIable law United lfjngdom Accounting Slards (Untted Kingdom Generally Accepted Accounb"ng Practice). The law applicable to charities in England and Wales requires the trustees to prepa financial statements for each financial year which give a true and fair vw of the stale affairs of the charity and of the incoming resources and applicatr.on of resources of the charity for that pericKI. In preparing these finanual statements, the trustees are required to.. select suitable accounting pjliaes and then appty them con5iStenty.' observe the methods and principles in the Charities SORP make judgments and ests"mates that are reasonable ar prudent slate whether applicable accounting standards have bn followed. subject to any material departures disclosed and explained in the financial slatements, and prepare the financial stslements the going conrn basis unkss il is inapproprsate to presume that the charity wll continue in business. The trustees are resp)nsible for keeping proper accountirvJ records that disclose with reasonable accuraGy al any lime the fIrtanal posibon of the charity arKI eae them to ensure that Ihe financial ststements compty with the Charities Act 2011. the Charity IAccDunts and Rep)rtsl Regulations 2008 and the provisions of the trust deed. They are afso responsib for safeguarding the assets of the charity and fvence fur taking reasonable steps for the prevention arKi detection of traud and other irregularits"es. The trustees are responsibEe for the maintenance integrity of the charity and financial information included on the charity's websrte. Legislation in the United Kingdom governing the preparation and dissemination of finanal statements may differ from kgislation in otherjurisdicknons. 10
INDEPENDENT EXAPAINERS REPORT TO THE TRUSTEES OF THE NORTh EAST ENGLAND GUIDE ASSOCIATION I report to the trustees on my examinatb)n of the financial stater(ts of North East England Guide AsscLialion for the year ended 31 Decemtr 2023. This report is made soldy to the Charws Trustees, as a tody. in a$xordan with Section 154 of the Charities Act 2011. W independent examination has been undertaken so that I might slate to the Charity's Trustee5 those matters l am required io state to them in an Independent Examine¢s Report and for no other purpose. To the fullest exient permed by law. I do not apt or assume responsibility to anyone other than the Charity and the Charitys Trustee5 as a txidy, for my Indepdent examination work. for this report, or ft)r the opinions I have fom. Responsibilities and basis of report As the charity Trustees of the Charity you are restyJwble for the preparation of the accounts in accordance th the requirements of the Chariknes Act 2011 (Ihe Act'l. I reEx)rt in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Acl and in carwng out my examination I have fo11th•1 all the applicable Direcb"ons given by the Charity Commission under section 14515){bl of the Act. Independent examineV$ atneThI Since the Charitys gross income exceeded £250.CN)O your examiner must be a member of a body listed in section 145 of the 2011 Act. I confimi that l am qualified to undertake the examination because l am a member of ICAEW. which is one of the listed trxKIS. 1 have COmped my examination. I confimi Ihal no malenal rnatters have coffte to my attention in connecÈM)n with the examination giving me reasonable Cause lo believe that in any material respectr. accounting records Ere not kept in reSt of the Charity as required by section 130 of the Actr, or 2. Ihe accounts do not accord with those Tecords". or 3. the accounts do not comply applicable reqUireMts ConmIng the form and content of accounts set out in the Chariks (Acwjnts and Reports) Regulations 2008 other than any requ1ment that the accounts give a 'true and fair vtev/ which is not a matter considered as part of an independent examination. I have no concern5 and have corne across no other matlers in ¢onne¢lion wih the examinalw)n lo which attention shoukl be drawn in thi$ pOrt in order to enable a proper understanding of the accounts to be reached. Simon Foreman FCA On behalf of Xeinadin Audit Limited Oak House Bedale DL8 1AQ IDATEI L-I l o b l ioL
NORTH EAST ENGLAND GUIDE ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Total funds 2023 Total fvnds 2022 Unrestiycted funcls Notes Genernl Desynated Restricted funds Income and endowments from: Donations and legacies Charilable a¢tsvities Other trading &tNities Inveslmeftts 43.095 398.260 31.801 5.552 64.161 107,256 398,260 31,801 5.552 77,382 212,955 48,154 1.451 Total 478.708 64,161 $42,869 339,942 Expenditure on: Raising funds Charitable activities 15.937 395,860 15,937 480.938 17,968 260,894 278,862 85.078 Total 411,797 85,078 496,87S Net Income I lexpendltUTe) Transfers betsveen funds 6Q911 120,917) 45,994 61,080 Net movement in funds 66,911 120,9171 45,994 61,080 Reconclliatlon of funds Total funds brought forward Total funds carrled forward 65,432 729,938 668,858 £ 44,515 £ 775.932 £ 729,938 £731,417 The notes on pwJes 15 to 25 fomi part of these financial statements. 12
NORTH EAST ENGLAND GUIDE ASSOCIATION BALANCE SHEET AT 31 DECEMBER 2023 Total Funds 2023 Total Funds 2022 Ntrtes Fixed assets Tangible assets Total fixed assets 11 328,937 338,212 328.937 338.212 Currnnt assets Stock Debtors Cash at bank and in hand 13,481 71,668 429,084 514.233 13,580 15,042 367,104 12 Total current assets 395.726 Llabllltles Creditors.. amounts falling due wthin one year 13 67,238 4,000 Net current assets 446,995 391,726 775,932 729,938 £ TTS,932 £ 729,938 Totsl assets less current liabililies Totsl net assets The funds of the tharity Restricted income funds Unrestricted funds 15 16 44,515 65,432 731,417 664,506 £ r15,932 £ 729,938 Total charity funds Approved and authorised for issue by the Board of Trustees on IDATEI Ll IoL* and signed on ils behalf by Linda Grant - Trustee Ja uslee The le on pages 15 to 25 fomi part of these financial statements. 13
NORTh EAST ENGLAND GUIDE ASSOCIATION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2023 Total Funds 2923 Total Funds 2022 Notes Cash flows from operating activltles Net cash provided by operating actlvlties 19 60.710 64,733 Cash flows from Investing actlvltles Dividends, interest and rents from inve5trnents Purchase of propety. plant and equipment Net cash provided byllused in} investlng activities 5,552 14,2821 1,270 1,451 15.5171 14,066) Change in cash and cash equivalents in the year 61.980 60.667 Cash and cash equivalents at the beginning of the reporting peric#J Cash and cash equivalents atthe end of the reporting period 367,104 306,437 £ 429,084 £ 367,104 The notes on pages 15 to 25 form part of these finarKial sl*ments. 14
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2023 1. Accounting Policies al enti The North East England Gutde Associakn is reguLgted by the Charrtie5 Commission 11000858). The registered address and Pfincipal place of business is 7 Altha Court Monks Cross Drive. Huntington, Yorf(, North Yorkshire, Y032 9WN. Basis of accountin The financial ststemenls have been prepared in alrdan th Accounb'ng and Reporting by Charilres.. Staternent of Recommermjed Practice applicable to charib.es preparing tFEir accounts in accordan wth the Financial Repjttng Stsndard applble in the UK and Republic or Ireland {FRS 1021 leffe¢live 1 January 2019} - ICharite5 SORP IFRS 10211, and the Financial Reporbng Standard applicable in the UK and RepUle of Irdand (FRS102) The financial statements have been prepared to gNe a 'true aThJ fairf view aThJ have departed from the Charities (Accounts and Reports} Regulats"ons 2CM)8 onty to the extent required to provide a 'true ané fair view. This departure has invofved fdlowing Accounting and Reporting by Charities preparing their accounts in accordan th the Financial Rewtting Standard apk4icable in the UK and Republic of Ireland IFRS 102} issued on 16 Juty 2014 rather than the Accounting and Reporting by Charities.. Ststement of Recommended Practi effective from 1 April 2005 which has since been withdrawn. North East England Guide Associatron o)nstittJtes a public benefft enbty as defined by FRS 102. The financial statements are presented in Sierfing l£} and are rounded to the nearest £. Goin concem The Trustees have Ppared finan¢bal projectK)ns, tsking into consideration the ¢urrent en01¢ climate and its potent1 impxt on the sources of income and planned expenditure. They have a reasonable expeatIon that adequate financial resources are available to enable the Charity to continue in operab'onal existence for the foreseeable futtjre, and have adequate contingency plans in the event that income strearn5 are reduced. Consequenuy the financial statements have been prepared on the basis that the Charity is a going concern. Incomin resources All income is recognised once the charity has entitiement to the inwme. il ts F)robabie that the income will be received and the amount of income recewdble can be trffaasured reliabty. Income from charitable activities (membership subscriptions and income from Region events and intemational lripsl is account for when due. Grants from wvernment, public bc*ies and The Guide Associab"on are ¢redited as income when the Charity has entitlement lo the funds. any perfomiance conditions attached to the items of income have been met, it is probable that the income wll be reIVed aThl the amount can be measured reliably. Investrnent income frorn bank interest is brought into account gross when re¢1vable. Income from donakn.ons and fijndraising is induded In the FEnod in which rt is rec2ived. Income from Region training events and intemational tn.ps is indudecl in incoming resources when it is due. Resources ex nded Charitable expenditure indudes all eXnditure direcuy relatin9 to the objects of the charity and costs afft charged on the basis of the accruals COnpl
NORTh EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 310ECEMBER 2023 {CONTINUEDI 1. Accounting Policies (conlinuedl The costs of generating funds included those costs associated Vth the womtion of the actiwties of the Region. These costs are charged on the baS of the accruals concept. Govemance costs include those incutred in the govemance of the charity and rts assets and primarity associated wth consttlutn8l and ststutory requirements. These costs are charged on the basis of the accruals concept. Support and adrnini5trat50n costs are the c05t of the central funcknn. These costs are charged on the basis Of the accruals concept. Volunteer time In accordan the Charities SORP (FRS 102), the general volunteer tirne of the chanty is not recognised and reference is made to the conthbutpjn of volunteers in the tru51ees' port, where more informakn'on can be found. Tan ible fixed assets ExperKliture on fixed assets costing £3,000 or more is caprtali5ed in the balance sleet at cost. Depreciali)n is provided u&ng the folbwng annual rates.. Leasehold property 2% on cost offi equiprnenl 33'AYo straight line Fixtures. fitb'ngs and equipment 10% straight line Stock St()ck is included at the Ii)wer of u)st ar net realisabte value. after taktng account of obsolescence. Debto Trade and other debtors are recognLsed at the setuement amount due after any trade discount offered. Prepayments are valued at the amount prepaKJ nel of any trade discounts due. Cash at bank and in hand Cash al bank and cash in hand indudes (zsh arKI any short tenn deposit accounts with a maturity of 100 days or less from the date of opening. Creditors an rowsions Creditors and provisions are recognised where the chanty has a present obligation resulting from a past event that wll wobably result in the transfer of funds to a third party arml the amount due to settle the obligation can be measured or estimated relb. Creditors and provisions are nomially recognised at their settlemenl amount after alkw4Éng for any trade discwnls due. Financial instruments The charity only has financial assels and financial liabilities of a kind that qualify as basic financial instmments. Basic financial instruments are inibally COgnised at transaction value and subsequenty measured at thr settlement value wth the exception of bank loans which are subsequently measured al amorti5ed (x)5t using the effect18 interest Mer#. Funds structure Unrestricted Funds are funds which are available tor use or retention al the discretion of the Trustees, in accordan Trmth the Charitys ot4"ects. Designated Funds represent unrestricted fijnds earmarked by the Trustees for particular purposes. Restricted Funds are subjected lo restrictions on their expenditure imposed by Ihe donor or through the temis of an appeal. Details of Restricted and DeSnated Funds a contained in Notes 15 and 16. resFectNely. Taxation As a registered charity, North East England Guide ASslation is exewnpt from Ihe payrnent of income and ¢orporation tsx in of its charilable xtsvibes. 16
NOFMI EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMETrirs FOR IHE YEAR ENDED 31 DECEMBER 2023 (CONTINUED) 1. Accounting Polioes (continued) Pension costs North East England Guide Ass0oati contribuies to a defined contribubon scheme operated by Scottish Widows. Contribution5 to this scheme are accounted for as they fall due. Leasin Rentals payable under operating leases are charged to the SOFA as incurred. 2. DONATIONS AND LEGACIES 2023 2022 Grants receivable from The Guide Asxciation Other grants received DonatnS 54.822 51,388 76,687 695 £ 107.256 £ 77,382 £64.161 of income from donabons and legaoes relates to restricted fiJnds12022.' £75,525) 3. CHARITABLE ACTIVITIES 2023 2022 Membership subscriptions Income from regnal events Income from international trips Buchanan grant 240.472 144.(142 13.513 233 203,443 5,390 4,122 £ 398,260 £ 212,955 No income from charitable activths rdates to restricted funds (2022: £nill. 4. OTHER TRADING ACnVlnES 2023 2022 Trading income Hire of premises Administration services 13,882 360 17,559 32.390 535 15,229 £48,154 £ 31,801 5. INVESTMENTS 2023 2022 Bank interest receivable 5.552 1,451 £ 5.552 £1,451 17
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECE118ER 2023 ICOMTINUEDI 6. ANALYSIS OF RESOURCES EXPENDED 2023 2022 Raisin Trading expenditure Publiuty Costs 13,860 2.077 17.968 15,937 17,9S8 Charitable activities General training èxpenditure arKI suFp)rt Committee expenses Staff costs 4,066 8,035 158.707 14,484 9.463 139,320 170.808 163,2S7 Cost of Region everts Cost ol internationa trips 143.757 13.859 26,321 Startin9 a New Unit grants West Riding Masons Grant Growing Guiding project 19 20.803 60.639 Support and adrninistralion o)sts Repairs and Maintenan of property and equirrfnent Telephone Insurar Rates Propety service tharges Printing and stationery Postage Heal and light Sundry expenses Bank and salary bureau ¢)larges Stsff training Hire of office equipment Infomialion and technology Depreciation of lea5eFK)Id propwty Depre¢iab"on of office equipment Deprec*b"on of fixture5 and ffttiru5 Consultan 2.860 2.749 2.178 2.855 2,532 768 2,425 2.730 2,724 2,560 24.452 23 5,499 2,898 4,111 2,574 12.576 1.314 802 6,553 10,127 1.839 163 769 13.994 10.127 3,267 163 66,942 87.169 Governar costs IrKlepeNLlenl examinerfs remuneration Accountancy fees 1,842 2.288 1.878 2.240 4,130 4.118 480.938 £85.078 of expendilure on charrtable acti¥itEs relates to tricted funds12022: £12,352). 18
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO TrIE FIIIANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 20231CONTINUEDI 7. NET INCOMING RESOURCES FOR THE YEAR 2023 2022 This is stated after ¢harging". Deweciabon Independent examinerfs rernuneration Operating lease rentas- office equipmenl 13.557 1.842 769 12,129 1.878 802 8. TRUSTEES, REMUNERATION AND BENEFITS No remunerdtion was paid to of the trustees. Travel expenses of £284 were reifflbursed to three trustees in the year12022: rw) expenses reimbursed). 9. EMPLOYEES 2023 No. 2022 No. The aver8ge monthly number of empKiyees of Noth E8s1 Erwand Gue Association during the year were a$ fdlchvs. AdminislralNe staff 2023 2022 Stsff costs frjr 8bovè persrms". Wage5 and salarie5 Swial slity cvsts Pension contributions IL> mortey purthase 5thpme 143,751 6,817 8.139 128.753 5.322 5.24S £ 158,707 £ 139.320 The We no employees whose enK>luments excee(led £60.(KY). The key managernenl personnel of the thatity ¢x>mw5e the ttuslees ar the region manager. The total employee remuneration of the key Manament FersLne1 of the charity were £27,54712022.' £34.313). 10. TAXATION As a charity, North East Ernd Guhje Asswation is exempt from lax on inc4Jme falling within Pwt 11 of the corporati Tax Act 2010 and on gain5 tdllirrfJ With s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied Its rts charrtable objeth"ves. No lax Ghaiges have arisen in the thanty. 19
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMEKTS FOR THE YEAR ENDED 31 DECEMBER 2023 (CONTINUED) 11. TANGIBLE FIXED ASSETS FtUreS, rftings and equipment Leas8hL FknrtY equu)ment Total Cost At 1 January 2023 Additions 5C6.365 41.594 4.282 66.774 614.733 4,282 At 31 Decemb8r 2023 s[.365 45,876 66.774 619,015 reciation At 1 January2023 Charge for year 172.159 10.127 37.916 3,267 66.446 163 276,521 13.557 At 31 December 2023 182.286 41.183 66.609 290,078 Net Book Value At 31 December 2023 £ 324,079 £ 4.693 £165 £ 328.937 At 31 December 2022 £ 334.2C6 £ 3.678 £328 £ 338,212 Ail of the tangible fixed assets late to Unre5tricj fur¥J5. 12. DEBTORS 2023 2022 Trade debtors Prepayments ané accrue(l Irome Other debtors 19,590 45.018 7.C60 381 14,661 £ 71,668 £ 15,042 l éebtors relate to unrestricled fiJnds. 13. CREDITORS.. Amounls falling due *ithin one sear 2023 2022 Accruals and deferred incxyne 67.238 £ S7,238 4.000 £ 4.000 All creditors reLole to unreslricled funds. Defwreé income." movement in ar Defefred income brought forward Released in the year Defeffed in the year 1.072 11.0721 61,927 £ 61.927 Deferred income represents dep95its received for variou5 events due to be held duriro 2024.
NORTH EAST ENGLANO GUIDE ASSOCIATK)N NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ICONTINUEO) 14. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricied funds Re51ricled fund 2023 Total fuFFds 2023 2023 2023 Tangible fixed as5¢ts Current assets Current liabdib.es 328,937 489.718 167.2381 £731.417 328.937 514.233 167,2381 £ 775.932 44,515 £ 44,51 S UnreStrj lunds General DesMJnated 2022 Total funds 2022 funds 2022 Tangible fixed 8ssets CUrnt assets CurtÈnt liabklitiÈ5 338.212 338,212 395.726 I4,() £ 729.938 65.432 14.CrfKJI £ 864.& £ 65,432 15. RESTRICTEO FUNDS At31 Decèmbèr 2023 January 2023 Inttjminy RÈsourees reswrces expended Trdnsfers Inlemalional Ktrvj Gwe Vl Furtd Peer EdUCatn Generation Green Access Grant Sub5(xipIK)ns Grant West Riding Masons Grant 1.028 (1.W281 264 (1.8581 17501 {60,6391 (20.8031 £185.0781 3,510 2,760 36,588 4,9)3 57.227 19.8CX) £ 65,432 £ 64,161 £ 44,515 At1 January 2022 At31 Decenknr 2022 Inu)ming Resources resources ex[e Transfers Intemational King George Vl Fund Starting a New Unit grants Peer Education DiamorKI D of E Prryett grant Generation Green Unit Recovery Giant ICMCI 1st Response Grant Access Grant Subscriptions Grant Wesl RKling Mason5 Grant 782 {1.1361 1191 1121 (1.6101 {3.1421 {3,9331 p.gY)I 19 276 1.610 1.858 3,933 3,510 3.510 40.ODD 19,80D 19,800 £ 2,259 £ 75.525 £112.3521 £ 65.432 21
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 {CONTINUEDI 15. RESTRICTED FUNDS IcontinLJed} Intemalional Kin Geo e Vl Fund A grant from The Guide A$wati lo assist in wis1( oftr3ining. Peer Edtion Grant to cover training to girfs over 14 to be able lo run sessiorswith Iheir peers and younger girts. G8n8ration Green Grant to SUPtK)rt adventure training foraulls. AcsS Grant Grant to fund a gSL interpreter f a Guide in Bradfor(l. ubscri ion Giant IL) 5UPPOrt units in farla4 hardship to pay their 2023 SUbscrin invoice. West Ridin s Masons Grant Giant lo support Growlh and Relent for Counb8s Ihat fan in old.west RkliThJ of YkShie.. 16. LINRESTRICTED FUNDS At31 Decembei 2023 January 2023 Re50ur(Es ieswr¢es expended Iiansfe Generdl fund £ 664,506 £ 478.708 £ (411.797) £731,417 At1 January 2022 At31 December 2022 Incoming Resources resr eynd&J Transfers G8n8r81 fund eth.599 264.417 1266,510> 664,506
NORTH EAST ENGLAND GUIDE $sOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ICONTINUEDI 17. RELATED PARTY TRANSACTIONS North East England Guhle Asscaalion is part of The Guide Assoaation vthose address is 17119 Bu¢kingham Road. LoNbn. SW1W OPT. The Guide Assoctation collects subsLTiptions LEhall of membe[$ fLWardS the Regign's share to il. The Gue Association IGirlguiithng) is itNofve(l in the ILmds as detsikd In note$ 15 and 16 atw)ve. An amrAJnt of £7,673{22. £1,671) was paid to Guide AssorJab"ort's subsidiary. Guidè AssocA8tion Trading SeNce Limited {Girlguiding Trathr¥J se). which op8f3t8s the Trading Service and Ihe shop activities. The Twst Corporation B a Compatry limrte(I by guarantee and inwrpvated UTMJer the Corllpanie5 Art. It acls as sole trustee and holds Ihe leasehold buiklings aThJ investments on beha of North East England Guide Association. 11 is funded by The GuKk Assory"abon as a service to guKJirg and expenses are bornè by Thè Guide Asso¢tab"on. An amount of £nil12022." £4.127). indude(l in cost of wion events. was paKI lo Waddow Hall lo of The Guide Association's Traning and Activity Centres) for use of ntre.
NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ICONTIMUEDI 18. OPERATING LSE COMMITMENTS As at 31 December 223 the thaity had futu minimum lease payments under Tr)n-cancellabl operating le8ses as follows. 2023 2022 Operating teases which ex".. Within one year Beeen onè and h¥0 years Be8&n and five yèars 634 1c6 634 634 106 £740 £ 1.374 19. RECONCILIATION OF NET MOVEMEKf IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2023 2022 Net income for the reporbro r[(MI Adjustments for= Depreciation charges Oividends, interesi aTrJ rents from inveslmenls Oecreasellincreasel in stocks Increase in debtors InGreaselldecrease) in credilors Nel cash Provided by operating activit*s 45.994 61,080 13.557 15.5521 12,129 11.4511 14.4791 11,9141 16321 £64.733 156,6261 63.238 £ 60,710 Analysis of cash and cash equivalents Cash al bank and in hand 429.084 3S7.104 Total cash and ¢a$h equivalents £ 429,084 £ 3S7.104 Analysis ol thanges in net debt At31 December 2023 January 2023 Cash.flow5 Cash 367.104 61.9 429,084 61.980 £ 367.1 £ 61.980 £ 429,084 24
NORTh EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEPIIENTS FOR THE YEAR ENDED 31 DECEMBER 2023 20. COMPARATIVE STATEMENT OF FINANCIAL ACTWMES Total funds 2022 unstrICte{l fvnds Gener81 Des(qngled Reshcted fvnds Income and endowments from: Donations and legacies Charitable aclivits.es Olher trading actwiti8S Investmer 1,857 212.955 48.154 1,451 75,525 77,382 212,955 48,154 1,451 Total 264,417 75.525 339.942 Expenditure on: Raising fvnds Chanlable activities 17,968 248,542 17,968 260,894 12,352 12,352 Total 266,S10 278,862 Net (expenditure)fincome Transfers between funds (1093) 63,173 61.080 Net movement in funds 11093) 63,173 61,080 Reeonclllatlon of funds Totsl fvnds brought forward Total funds carried lor¥Yard 666,599 £ 664.506 2,259 668,858 £ 65.432 £ 729,938 25