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 mANAGEmE￿r
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&vS￿ttets. 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 ch￿f 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 manag￿ent 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 n￿sSary, 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 ¥ar￿ty 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 te￿phOne 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 CoM￿led 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 Gu￿e 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 activit￿5 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 eX￿rien￿ {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 ￿MIr￿j to an end in 2024, work has
begLJn on recruiting sU￿550Ts.
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¥enty*ight
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 netr￿rk. 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 I￿30 together. develop their skills and build confhlence.
In February 2023 we t￿ted Thinknng Day at York Minster with a multi-cultural ￿lebrat￿n
for members of all ages, our singing was aCCompan￿d 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 SeF*ember 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 COnfer￿d in 2023:
Laurel Award:
Rachel Hesslewood
Alison Cunningham
Julie Smith
Region Crown Awards V4Ere awarded to iwo young members.
Our marketiro and communutions team ha￿e 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
ex￿tement 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 pla￿d
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 prOv￿le oppJrtunities to
empower gids and help them grow in confKlence, while making lrfe easier for and valuing our
volunt*rs.
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￿￿[fiCan￿Y 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 suc￿sSful 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 significan￿Y 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 p￿70d 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 al￿ost been reathed about replaciry the system. however this came to a halt
when the landlord sold the building. The new landk)rds have appoint￿1 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 bUd￿t 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 repla￿d 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 appI￿able law United lfjngdom Accounting S￿￿lards (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 b￿n followed. subject to any material departures
disclosed and explained in the financial slatements, and
prepare the financial stslements the going con￿rn 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 fIrtan￿al posibon of the charity arKI e￿a￿￿e 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 finan￿al 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 Decemt*r 2023.
This report is made soldy to the Charws Trustees, as a tody. in a$xordan￿ with Section 154 of the
Charities Act 2011. W independent examination has been undertaken so that I might slate to the
Charity's Trustee5 those matters l am required io state to them in an Independent Examine¢s Report and for
no other purpose. To the fullest exient perm￿ed by law. I do not a￿pt or assume responsibility to anyone
other than the Charity and the Charitys Trustee5 as a txidy, for my Indep￿dent examination work. for this
report, or ft)r the opinions I have fom￿￿.
Responsibilities and basis of report
As the charity Trustees of the Charity you are restyJwble for the preparation of the accounts in accordance
th the requirements of the Chariknes Act 2011 (Ihe Act'l.
I reEx)rt in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Acl
and in carwng out my examination I have fo11th•￿1 all the applicable Direcb"ons given by the Charity
Commission under section 14515){bl of the Act.
Independent examineV$ ￿at￿neThI
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 trxKI￿S. 1 have COmp￿ed 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 reS￿t 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 reqUireM￿ts Con￿mIng the form and content of
accounts set out in the Chariks (Acwjnts and Reports) Regulations 2008 other than any
requ1￿ment 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 al￿rdan￿ ￿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 appl￿ble 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 RepU￿le 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 P￿pared finan¢bal projectK)ns, tsking into consideration the ¢urrent e￿n0￿1¢
climate and its potent￿1 impxt on the sources of income and planned expenditure. They have a
reasonable expe￿atIon 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 re￿IVed 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 eX￿nditure direcuy relatin9 to the objects of the charity and costs
afft charged on the basis of the accruals COn￿pl

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 V￿th the womtion of the actiwties of
the Region. These costs are charged on the ba￿S of the accruals concept.
Govemance costs include those incutred in the govemance of the charity and rts assets and
primarity associated wth consttlut￿n8l 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 rel￿b￿. 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 th￿r settlement value wth the exception of bank loans which are
subsequently measured al amorti5ed (x)5t using the effect￿18 interest Me￿r#￿.
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
DeS￿nated Funds a￿ contained in Notes 15 and 16. resFectNely.
Taxation
As a registered charity, North East England Guide ASs￿lation 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
Donat￿nS
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 reg￿nal 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 Gu￿e
Association during the year were a$ fdlchvs.
AdminislralNe staff
2023
2022
Stsff costs frjr 8bovè persrms".
Wage5 and salarie5
Swial s￿lity 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 Mana￿ment FersL￿ne1 of the charity were £27,54712022.' £34.313).
10. TAXATION
As a charity, North East Er￿￿nd 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
F￿tUreS,
rftings and
equipment
Leas8hL
Fkn￿rtY 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 Unre5tric￿j fur¥J5.
12. DEBTORS
2023
2022
Trade debtors
Prepayments ané accrue(l Ir￿ome
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
UnreStr￿￿j lunds
General DesMJnated
2022
Total
funds
2022
funds
2022
Tangible fixed 8ssets
CUr￿nt 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 EdUCat￿n
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 Ed￿tion
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.
Ac￿sS Grant
Grant to fund a gSL interpreter f￿ a Guide in Bradfor(l.
ubscri
ion
Giant IL) 5UPPOrt units in f￿ar￿la4 hardship to pay their 2023 SUbscri￿￿n invoice.
West Ridin
s Masons Grant
Giant lo support Growlh and Relent￿￿ for Counb8s Ihat fan in old.west RkliThJ of Y￿kShi￿e..
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
res￿r￿ eynd&J Transfers
G8n8r81 fund
eth.599
264.417
1266,510>
664,506

NORTH EAST ENGLAND GUIDE ￿$sOCIATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023 ICONTINUEDI
17. RELATED PARTY TRANSACTIONS
North East England Guhle Asscaalion is part of The Guide Assoaation vthose address is 17119
Bu¢kingham Road. LoNbn. SW1W OPT.
The Guide Assoctation collects subsLTiptions LEhall of membe[$ fL￿WardS the Regign's share to il.
The Gu￿e 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 L￿SE COMMITMENTS
As at 31 December 2￿23 the thaity had futu￿ minimum lease payments under Tr)n-cancellabl
operating le8ses as follows.
2023
2022
Operating teases which ex￿"￿..
Within one year
Be￿een onè and h¥0 years
Be￿8&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
un￿strICte{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