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2024-12-31-accounts

NORTH EAST ENGLAND GUIDE ASSOCIATION (known as Girlguiding North East England)

Registered charity number 1000858

UNAUDITED REPORT AND FINANCIAL STATEMENTS

for the year ended

31 December 2024

NORTH EAST ENGLAND GUIDE ASSOCIATION

CONTENTS

Page
Officers and Professional Advisors 1 - 2
Trustees' Annual Report 3 - 9
Statement of Trustees' Responsibilities 10
Independent Examiner's Report 11
Statement of Financial Activities 12
Balance Sheet 13
Cash Flow Statement 14
Notes to the Financial Statements 15 - 25

NORTH EAST ENGLAND GUIDE ASSOCIATION

OFFICERS AND PROFESSIONAL ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2024

CHARITY NUMBER

1000858

TRUSTEES

Chief Commissioner

Deputy Chief Commissioner

Linda Grant to 13.07.2024 Wendy Howard from 13.07.2024 Jan Ali to 13.07.2024 Alison Cunningham from 13.07.2024

County Commissioner representatives

Jessica Redhead Christine Mantle

Chair of Finance Group

Position Vacant

External Trustee Other trustees

Karen Jamieson to 13.07.2024 Alison Austin from 13.07.2024 Hannah Cook Amy Solomons

OTHER OFFICERS

President Vice Presidents

Angie Goddard

Brenda Parke Jenny Leach CBE Jo Taylor Julia Guest JP, DL Marjorie Sant Deceased Pat Jackson Pat Cliff JP

Chair of North East England Trefoil

Dianne Bollom to 17.06.2024 Lesley Howarth from 17.06.2024

PRINCIPAL OFFICE

7 Alpha Court Monks Cross Drive Huntington York North Yorkshire YO32 9WN

1

NORTH EAST ENGLAND GUIDE ASSOCIATION

OFFICERS AND PROFESSIONAL ADVISORS FOR THE YEAR ENDED 31 DECEMBER 2024

BANKERS

CAF Bank Limited 25 Kings Mill Avenue Kings Mill Kent ME19 4JQ

INDEPENDENT EXAMINER

Xeinadin Audit Limited 4, Wharfe Mews Cliffe Terrace Wetherby LS22 6LX

ACCOUNTANTS

HPH Chartered Accountants 54 Bootham York YO30 7XZ

2

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The trustees are pleased to present their report together with the financial statements of the charity for the year ending 31 December 2024. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 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 published on 16 July and 2014 and updated in January 2019.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Guide Association nationally is incorporated under a Royal Charter which gives powers to form area Associations of which North East England is one. North East England Guide Association conducts its activities under a constitution dated 13 November 2023. It is a registered charity with the Charity Commission. The Guide Association also uses the operating name of Girlguiding, and North East England Guide Association is also referred to as Girlguiding North East England.

APPOINTMENT AND INDUCTION OF TRUSTEES

Trustees are appointed by the chief commissioner in accordance with the byelaws and procedures established by The Guide Association. These procedures involve advertisement of the posts to region volunteers through newsletters, social media and the website and aim to produce a board of trustees with the breadth of guiding experience suitable to direct the affairs of the region. Under the constitution 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 trustee to ensure 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 chief commissioner, up to two deputy or assistant chief commissioners, the chair of the Finance Group, two county commissioners, one other region member and an external appointment from outside of Girlguiding. A list of all trustees and other officers is given on page 1.

The ultimate responsibility 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.

2024 has been a year of transition for the organisation as the chief commissioner team’s term of office came to an end in July and a new team began their five-year term.

The day-to-day management of the region finances is performed within the region office with authorisation for transactions and checks made by two signatories from the Office Manager, Finance Manager, the Chair of Finance Group and, where necessary, a previous deputy chief commissioner. A new Chair of Finance is to be recruited and from July to December, this role has been held by the chief commissioner. External review of the accounts takes place annually.

3

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

The chief commissioner appoints county commissioner(s) to each of the seventeen counties in the region. These county commissioners meet as the county commissioner group and are responsible for the operational activity 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 supported by subcommittees of advisers (known as Lead Volunteers) and co-ordinators, a growth team and a Thanks and Recognition group. The members of the county commissioner group and subcommittees are volunteers. Additionally, other volunteers are co-opted on to working groups, as and when necessary, to help deliver the region programme of events and activities. The region also has a small team of salaried administrative staff.

OUR VOLUNTEERS

We are fortunate to have over 8,800 volunteers who generously give their time to ensure we can offer a fun, challenging and exciting program of activities for all our young members. The trustees are, as ever, grateful for all their hard work.

As a region we support our volunteers in a variety of ways. Region has a team of qualified and highly motivated trainers who deliver a wide variety of trainings across the region on behalf of counties. During this report period, more than 1,500 of our volunteers have accessed training led by region trainers in a mix of both on and off-line sessions. In addition, more than 2,000 volunteer attendances were recorded at training sessions organised at county level.

At region we continue to offer Safer Guiding training, specialist trainings such as walking qualifications and neurodiversity awareness sessions.

Our staff team at region office are available to support county commissioners and their administrative staff by answering queries via telephone 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 to it. Other related party transactions are detailed in note 17.

RISK MANAGEMENT

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 ACTIVITIES

Statement of purpose – to promote the education of girls and young women to help them develop emotionally, mentally, physically, and spiritually so that they can make a positive contribution to their community and the wider world.

4

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

STATEMENT OF PUBLIC BENEFIT

The trustees believe they have complied with the duty in section 17 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission in respect of public benefit. North East England Guide Association is a branch of The Guide Association, which with its branches forms the leading charity for girls and young women in the UK. A report on public benefit activities of The Guide Association during the previous year can be found in its latest Annual Report. The Region has continued to provide its own public benefit activities; providing organisational and administrative support and training to branches of The Guide Association within the Region and organising activities principally for the benefit of those branches and promoting more broadly the charitable objects of The Guide Association for the benefit of girls and young women.

ACHIEVEMENTS AND PERFORMANCE

“Providing the full girl experience” – to be able to offer this we need volunteers that have the requisite skills and knowledge to offer a wide variety of activities and adventures. The role of region is to supplement these activities as appropriate.

The learning and development platform created by Girlguiding has enabled our leaders to follow a programme of self-guided learning. The online programme has continued to develop throughout the year, and our leaders have been able to refresh their knowledge regularly.

Within region our training & development team has been proactive in identifying new sources of development training, particularly with that offered via the learning and development platform. This has enabled our leaders to broaden their skills and understanding of girls’ SEND needs and changing social needs.

We aim to increase the range of trainings and use more face-to-face opportunities to complement online sessions. Encouragingly we have several people showing interest in becoming trainers.

International experiences were undertaken in 2024 (Nepal, Interrailing in Europe and in Norway as participants of Roverway, a multi-nation event for more than 5,000 Scouts & Guides) and provided opportunities for our young members to meet members of international Guiding. The trip to Nepal saw a proportion of the contingent hospitalised for short periods. The rigorous pre-planning and training of our leaders meant the situation was well handled and upon their return, parents formally recorded their thanks for the care and compassion shown to our young members.

Planning continued for international trips in 2025 but Trustees took a decision to scale down trips in 2026 whilst our international travel policy was reviewed (in line with a national review) to ensure we delivered these experiences in an inclusive, equitable and sustainable way.

Our ICE (international community experience) for girls aged 11-14 offered a trip to Lorne (operated by Girlguiding Ulster) which gave girls a great experience of the opportunities available as they grow through Guiding.

The previously postponed mass participation event was put back on the agenda and planned for February 2026.

5

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

The roles of our team of region international advisers came to an end in 2024, a transition through early 2025 will see a new team take on the planning of international experiences for our members.

The Duke of Edinburgh Award Scheme team held training and assessments for expeditions throughout 2024 to help girls work towards their awards. Whilst the number of awards during this year period has been lower than last year, DofE continues to be a key offer across the region. Our lead volunteers work hard to promote the opportunity, and our congratulations go to all those who have complete their awards.

In 2024, peer education continued to thrive in North East England. Peer-Ed provides opportunities for girls and young women aged 14-25 to undertake training, and lead fun and interactive sessions on important topics to our membership. We have supported peer education with weekend training sessions across the specialist topics across the programme.

2024 saw North East England's youth network team thrive. The team continue to develop events to bring our young people aged 14-30 together, to develop their skills and build confidence. They discuss issues important to young people and how to improve opportunities for girls’ voices to be heard. A number of the team were involved in the interview process for the appointment of a new region chief commissioner. Our assistant chief commissioner continues to lead this strand of our activity.

July 2024 saw the handover of the region from the outgoing Chief’s team to the new team. The formal event, attended by county commissioners, lead volunteers, region staff and Trustees and the Trustees record their formal thanks to the outgoing team for all their hard work during their 5 years of office.

As a year of transition, 2024 was somewhat of a fallow year for major events in the region. The incoming team have worked hard to move around the region, to be visible at county events and introduce themselves to as many of our young members as possible.

“Volunteer Experience” – we value our volunteers highly and are committed to making their experience a positive one.

We have actively engaged in supporting national initiatives such as ‘Volunteers Week’ and Girlguiding Celebrates event, a ‘red carpet’ event at the Odeon Cinema in Leicester Square, London.

Regional recipients of Laurel and Queen’s Guide Awards, along with selected volunteers nominated by the peers or parents were invited to join the Chief Guide’s team and others at a private event in London. This annual event is regarded as the flagship of celebratory events across the organisation.

Other than the outgoing region chief’s handover event there was no formal region thanks and recognition event in 2024 although the chief’s team attended a number across the counties.

The incoming chief’s team has committed to investing in our volunteers and will continue to explore how recognition can be given.

6

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

Our marketing and communications team have maintained an active presence on all our social media channels and held regular meetings with volunteer leads.

We continue to support counties by offering administrative support and currently have two members of staff whose time is spent looking after the administration of four counties. The counties are charged for this service.

“Sustainable Organisation” – to be sustainable, we need to ensure that we continue to grow our membership. Our region growth and retention volunteer lead has continued to support counties and commissioners to develop growth plans and help with recruitment of new volunteers.

In September 2024, all county commissioners, in addition to Country and Region chief commissioners, and region managers were invited to attend the national Leading Together conference. Led by Girlguiding UK, this was an opportunity to understand and collaborate on new ideas for developing our organisations across all levels, evaluate how growth campaigns might be focussed and development opportunities for existing members be presented.

The region’s growth network has continued to meet and work together to share ideas and best practice. Collaboration with other regions (utilising resources developed and tested elsewhere) has proved helpful. Our growth plans will continue to feed into the national programme.

After a challenging 2023 (with Girlguiding UK making difficult decisions which shook member confidence) we continued to support our members in rebuilding confidence in the organisation as a whole, continuing to provide opportunities to empower girls and help them grow in confidence, while making life easier for and valuing our volunteers.

Girlguiding HQ dispersed substantial funding from the sale of one of the Training and Activity Centres (TACS) across countries and regions to provide ‘Adventure Funding’ to support all members being able to access experiences outside the meeting place.

Indirect grant funding from Government (via Girlguiding HQ) has allowed us to provide further support for guiding in particular areas of the region – either to grow numbers in existing units, or open new units. Specifically aimed at our two older sections (Guides and Rangers) and to increase numbers and experiences.

Both funding agreements have allowed us to offset staff costs against the funds, for time spent administering grant monies.

The Finance and Risk Group have continued to monitor the finances of the region; meetings are held quarterly with additional ad hoc meetings when required. The risk registers are reviewed, and revisions made if considered necessary at every formal meeting. All our policies are up to date and a timetable for reviews prepared.

The intention to recruit a new chair of finance in the early part of the year did not materialise. This will be a particular focus for 2025.

7

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

ACHIEVEMENTS AND PERFORMANCE (continued)

“A Diverse and Inclusive Organisation” – we are committed to being a diverse and inclusive organisation.

The policies and procedures of Girlguiding set out very clearly how all areas of Girlguiding will operate; the same policies and procedures relate through all levels of guiding. The organisation’s Volunteer Code of Conduct binds all our adult volunteers to following the policies and procedures.

We have an appointed Lead Volunteer for inclusion who is available to support our volunteers who have questions or concerns. We will work to extend this lead volunteer role to a team to ensure we can reach more volunteers with additional support.

We have benefitted from grant funding from Girlguiding, using monies to support young and adult members to access Guiding. When we talk about diversity and inclusion, we are providing support beyond the recognised protected characteristic groups and are supporting equity not just equality.

Furthermore, NEE has hosted, on behalf of our national organisation, a pilot project to reach marginalised young women and provide them with Guiding experiences. This has delivered in one of the most culturally diverse areas of the region, reaching more than 50 girls who would not normally have access to activities the majority of our membership accept as ‘the norm’. The project will conclude in March 2025.

FINANCIAL REVIEW

The unrestricted funds increased by £105,543 and restricted funds increased by £14,798 resulting in an overall increase in funds of £120,341. Our principal source of income is membership subscriptions, we set our levy based on our budget for the forthcoming year and taking account of external factors affecting our members and the levels of our reserves.

We have received funding from the Department of culture Media and sport (DCMS) fund to encourage girls aged 10-14 to join Girlguiding, we have been successful in promoting this fund and have opened 11 new units and awarded top up grants to a further 22 units. Within this funding is an allowance for administration overheads, our success has meant we received a significant sum which was not anticipated in our budget.

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 charity’s objectives, but is not yet spent, committed or designated’. The trustees have examined the needs and challenges faced by North East England Guide Association, in both the short and the medium term, along with relevant financial forecasts and has formulated a policy to meet those needs. The Charity’s current free reserves figure is £519,140 which the trustees consider to be sufficient.

8

NORTH EAST ENGLAND GUIDE ASSOCIATION

TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

FUTURE PLANS

After the positive membership growth of the previous year, 2024 finished with a relatively stable level of membership, slightly higher (+300) members than at the same time in 2023. Any negative impact on numbers is risk to our income as annual subscriptions for individual members is our primary source of income. The finance group, supported by our regional finance manager, will continue to monitor numbers and provide financial forecasts based on membership.

Income from subscriptions is received via Girlguiding HQ in the second quarter of our financial year. It should be noted now that a new subscriptions model is being prepared at Girlguiding UK which may have a negative impact on some units being able to meet their subscriptions invoice. Changes will not come into play until 2027 but we need to consider the potential financial implications from the earliest opportunity.

The current economic climate and the price increases experienced across the board continue to challenge our budgets. Prudent financial management is demonstrated by our team and our resources are protected by their work.

The trustees feel we have the resources to be able to continue to meet our objectives and have approved a budget which takes account of the increased operating costs.

Following a protracted negotiation, the installation of a more effective and efficient heating and ventilation system has now been scheduled. It is expected that the costs will be lower than originally anticipated. The newly appointed managing agents have amended their charging structure which has also had a positive impact on our finances.

There will be some remedial works required in 2025 following the installation of the new heating and ventilation system. The costs will come from funding reserves previously allocated to this scope of work.

Following an open appointment for a new external trustee, Alison Austin was appointed to the Trustees group. Alison brings a wealth of experience in organisational change, systems and process to our team.

Signed on behalf of the Trustees

Wendy Howard

22 October 2025

9

NORTH EAST ENGLAND GUIDE ASSOCIATION

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

10

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE

NORTH EAST ENGLAND GUIDE ASSOCIATION

I report to the trustees on my examination of the financial statements of North East England Guide Association for the year ended 31 December 2024.

This report is made solely to the Charity's Trustees, as a body, in accordance with Section 154 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

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

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

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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 accounts to be reached.

Alexandra Hazlerigg BA (Hons) ACA For and on behalf of Xeinadin Audit Limited 4, Wharfe Mews Cliffe Terrace Wetherby LS22 6LX

22 October 2025

11

NORTH EAST ENGLAND GUIDE ASSOCIATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Income and endowments from:
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
Total
Expenditure on:
6
Raising funds
Charitable activities
Total
Transfers between funds
Net movement in funds
7
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income		 General
Designated
£
£
131,069
-
381,260
-
61,436
-
11,806
-
585,571
-
17,928
-
462,100
-
480,028
-
~~,~~
105,543
-
-
-
105,543
-
731,417
-
£ 836,960
£ -
Unrestricted funds		 Restricted
funds
£
42,092
-
-
-
42,092
-
27,294
27,294
,
14,798
-
14,798
44,515
£ 59,313		 Total
funds
2024
£
173,161
381,260
61,436
11,806
627,663
17,928
489,394
507,322
120,341
-
120,341
775,932
£ 896,273		 Total
funds
2023
£
107,256
398,260
31,801
5,552
542,869
15,937
480,938
496,875
45,994
-
45,994
729,938
£ 775,932

The notes on pages 15 to 25 form part of these financial statements.

12

NORTH EAST ENGLAND GUIDE ASSOCIATION

BALANCE SHEET AT 31 DECEMBER 2024

Notes
Fixed assets
Tangible assets
11
Total fixed assets
Current assets
Stock
Debtors
12
Cash at bank and in hand
Total current assets
Liabilities
Creditors: amounts falling due within one year
13
Net current assets
Total assets less current liabilities
Total net assets
The funds of the charity
Restricted income funds
15
Unrestricted funds
16
Total charity funds		 Total
Funds
2024
£
317,820
317,820
10,354
49,239
581,088
640,681
62,228
578,453
896,273
£ 896,273
59,313
836,960
£ 896,273		 Total
Funds
2023
£
328,937
328,937
13,481
71,668
429,084
514,233
67,238
446,995
775,932
£ 775,932
44,515
731,417
£ 775,932

Approved and authorised for issue by the Board of Trustees on 22 October 2025 and signed on its behalf by

............................................................ Wendy Howard - Trustee

The notes on pages 15 to 25 form part of these financial statements.

13

NORTH EAST ENGLAND GUIDE ASSOCIATION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024

Notes
Cash flows from operating activities
19
Cash flows from investing activities
Dividends, interest and rents from investments
Purchase of property, plant and equipment
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period
Net cash provided by operating
activities		 Total
Funds
2024
£
143,862
11,806
(3,664)
8,142
152,004
429,084
£ 581,088		 Total
Funds
2023
£
60,710
5,552
(4,282)
1,270
61,980
367,104
£ 429,084

The notes on pages 15 to 25 form part of these financial statements.

14

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. Accounting Policies

Legal entity

The North East England Guide Association is regulated by the Charities Commission (1000858). The registered address and principal place of business is 7 Alpha Court, Monks Cross Drive, Huntington, York, North Yorkshire, YO32 9WN.

Basis of accounting

The financial statements have been prepared in accordance with 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 or Ireland (FRS 102) (effective 1 January 2019) - (Charites SORP (FRS 102)), and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

North East England Guide Association constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in Sterling (£) and are rounded to the nearest £.

Going concern

The Trustees have prepared financial projections, taking into consideration the current economic climate and its potential impact on the sources of income and planned expenditure. They have a reasonable expectation that adequate financial resources are available to enable the Charity to continue in operational existence for the foreseeable future, and have adequate contingency plans in the event that income streams are reduced. Consequently the financial statements have been prepared on the basis that the Charity is a going concern.

Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income from charitable activities (membership subscriptions and income from Region events and international trips) is accounted for when due.

Grants from government, public bodies and The Guide Association are credited as income when the Charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Investment income from bank interest is brought into account gross when receivable.

Income from donations and fundraising is included in the period in which it is received.

Income from Region training events and international trips is included in incoming resources when it is due.

Resources expended

Charitable expenditure includes all expenditure directly relating to the objects of the charity and costs are charged on the basis of the accruals concept.

15

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

1. Accounting Policies (continued)

The costs of generating funds included those costs associated with the promotion of the activities of the Region. These costs are charged on the basis of the accruals concept.

Governance costs include those incurred in the governance of the charity and its assets and primarily associated with constitutional and statutory requirements. These costs are charged on the basis of the accruals concept.

Support and administration costs are the cost of the central function. These costs are charged on the basis of the accruals concept.

Volunteer time

In accordance with the Charities SORP (FRS 102), the general volunteer time of the charity is not recognised and reference is made to the contribution of volunteers in the trustees’ report, where more information can be found.

Tangible fixed assets

Expenditure on fixed assets costing £3,000 or more is capitalised in the balance sheet at cost.

Depreciation is provided using the following annual rates:

Leasehold property - 2% on cost - Office equipment 33⅓% straight line - Fixtures, fittings and equipment 10% straight line

Stock

Stock is included at the lower of cost or net realisable value, after taking account of obsolescence.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and any short term deposit accounts with a maturity of 100 days or less from the date of opening.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Funds structure

Unrestricted Funds are funds which are available for use or retention at the discretion of the Trustees, in accordance with the Charity's objects. Designated Funds represent unrestricted funds earmarked by the Trustees for particular purposes. Restricted Funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Details of Restricted and Designated Funds are contained in Notes 15 and 16, respectively.

Taxation

As a registered charity, North East England Guide Association is exempt from the payment of income and corporation tax in respect of its charitable activities.

16

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

  1. Accounting Policies (continued)

Pension costs

North East England Guide Association contributes to a defined contribution scheme operated by Scottish Widows. Contributions to this scheme are accounted for as they fall due.

Leasing

Rentals payable under operating leases are charged to the SOFA as incurred.

2. DONATIONS AND LEGACIES
Grants receivable from The Guide Association
Other grants received
Donations		 2024
£
172,240
-
921
£ 173,161		 2023
£
54,822
51,388
1,046
£ 107,256

£42,092 of income from donations and legacies relates to restricted funds (2023: £64,161).

3. CHARITABLE ACTIVITIES
Membership subscriptions
Income from regional events
Income from international trips
Buchanan grant		 2024
£
266,321
12,360
102,379
200
£ 381,260		 2023
£
240,472
144,042
13,513
233
£ 398,260

No income from charitable activities relates to restricted funds (2023: £nil).

4. OTHER TRADING ACTIVITIES
Trading income
Hire of premises
Administration services
5.
INVESTMENTS
Bank interest receivable		 2024
£
41,245
300
19,891
£ 61,436
2024
£
11,806
£ 11,806		 2023
£
13,882
360
17,559
£ 31,801
2023
£
5,552
£ 5,552

17

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

6. ANALYSIS OF RESOURCES EXPENDED
Raising funds
Trading expenditure
Publicity costs
Charitable activities
General training expenditure and support
Committee expenses
Staff costs
Cost of Region events
Cost of international trips
West Riding Masons Grant
Growing Guiding project
Support and administration costs
Repairs and maintenance of property and equipment
Telephone
Insurance
Rates
Property service charges
Printing and stationery
Postage
Heat and light
Sundry expenses
Bank and salary bureau charges
Staff training
Hire of office equipment
Information and technology
Depreciation of leasehold property
Depreciation of office equipment
Depreciation of fixtures and fittings
Consultancy
Governance costs
Independent examiner’s remuneration
Accountancy fees		 2024
£
17,905
23
17,928
4,501
14,314
168,044
186,859
40,348
102,962
-
103,290
3,273
2,540
3,755
1,827
2,312
688
(50)
4,111
2,520
1,636
861
844
9,747
10,127
4,489
165
2,180
51,025
2,502
2,408
4,910
489,394		 2023
£
13,860
2,077
15,937
4,066
8,035
158,707
170,808
143,757
13,859
20,803
60,639
2,860
2,749
2,178
2,855
2,532
768
3,660
4,111
2,574
12,576
395
769
13,994
10,127
3,267
163
1,364
66,942
1,842
2,288
4,130
480,938

£27,294 of expenditure on charitable activities relates to restricted funds (2023: £85,078).

18

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

7. NET INCOMING RESOURCES FOR THE YEAR
NET INCOMING RESOURCES FOR THE YEAR 2024 2023
£ £
This is stated after charging:
Depreciation 14,781 13,557
Independent examiner's remuneration 2,502 1,842
Operating lease rentals – office equipment 844 769

8. TRUSTEES’ REMUNERATION AND BENEFITS

No remuneration was paid to any of the trustees.

Travel expenses of £220 were reimbursed to four trustees in the year (2023: £284 to three trustees).

9. EMPLOYEES
EMPLOYEES
Administrative staff
Staff costs for above persons:
Wages and salaries
Social security costs
Pension contributions to money purchase scheme
The average monthly number of employees of North East England Guide
Association during the year were as follows:		 2024
No.
5
2024
£
151,700
7,876
8,468
168,044
£		 2023
No.
7
2023
£
143,751
6,817
8,139
158,707
£

There were no employees whose emoluments exceeded £60,000.

The key management personnel of the charity comprise the trustees and the region manager. The total employee remuneration of the key management personnel of the charity were £33,065 (2023: £27,547).

10.TAXATION

As a charity, North East England Guide Association is exempt from tax on income falling within Part 11 of the Corporation Tax Act 2010 and on gains falling within s256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. No tax charges have arisen in the charity.

19

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

11.
12.
13.		 TANGIBLE FIXED ASSETS
Leasehold
Office
Property
equipment
£
£
Cost
At 1 January 2024
506,365
45,876
Additions
-
3,664
At 31 December 2024
506,365
49,540
Depreciation
At 1 January 2024
182,286
41,183
Charge for year
10,127
4,489
At 31 December 2024
192,413
45,672
Net Book Value
At 31 December 2024
£ 313,952
£ 3,868
At 31 December 2023
£ 324,079
£ 4,693
All of the tangible fixed assets relate to unrestricted funds.
DEBTORS
Trade debtors
Prepayments and accrued income
Other debtors
All debtors relate to unrestricted funds.
CREDITORS: Amounts falling due within one year
Accruals and deferred income
All creditors relate to unrestricted funds.
Deferred income: movement in year
Deferred income brought forward
Released in the year
Deferred in the year		 Fixtures,
fittings and
equipment
£
66,774
-
66,774
66,609
165
66,774
£ -
£ 165
2024
£
13,223
29,177
6,839
£ 49,239
2024
£
62,228
£ 62,228
61,927
(61,927)
55,069
£ 55,069		 Total
£
619,015
3,664
622,679
290,078
14,781
304,859
£ 317,820
£ 328,937
2023
£
19,590
45,018
7,060
£ 71,668
2023
£
67,238
£ 67,238
-
-
61,927
£ 61,927

Deferred income represents deposits received for various events due to be held during 2025.

20

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

  1. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible fixed assets
Current assets
Current liabilities
Tangible fixed assets
Current assets
Current liabilities
RESTRICTED FUNDS
International King George VI Fund
Peer Education
Access Grant
Subscriptions Grant
West Riding Masons Grant
International King George VI Fund
Peer Education
Generation Green
Access Grant
Subscriptions Grant
West Riding Masons Grant		 At 1
January
2024
£
-
264
2,760
36,588
4,903
£ 44,515
At 1
January
2023
£
-
264
1,858
3,510
40,000
19,800
£ 65,432		 General
Designated
2024
2024
£
£
317,820
-
581,368
-
(62,228)
-
£ 836,960
£ -
General
Designated
2023
2023
£
£
328,937
-
469,718
-
(67,238)
-
£ 731,417
£ -
Incoming
Resources
resources
expended
£
£
879
(879)
-
-
(1,200)
41,213
(25,215)
-
-
£ 42,092
£(27,294)
Incoming
Resources
resources
expended
£
£
1,028
(1,028)
-
-
-
(1,858)
-
(750)
57,227
(60,639)
5,906
(20,803)
£ 64,161
£(85,078)
Unrestricted funds
Unrestricted funds		 Restricted
funds
2024
£
-
59,313
-
£ 59,313
Restricted
funds
2023
£
-
44,515
-
£ 44,515
Transfers
£
-
-
-
-
-
£ -
Transfers
£
-
-
-
-
-
-
£ -		 Total
funds
2024
£
317,820
640,681
(62,228)
£ 896,273
Total
funds
2023
£
328,937
514,233
(67,238)
£ 775,932
At 31
December
2024
£
-
264
1,560
52,586
4,903
£ 59,313
At 31
December
2023
£
-
264
-
2,760
36,588
4,903
£ 44,515

15. RESTRICTED FUNDS

21

NORTH EAST ENGLAND GUIDE ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

15. RESTRICTED FUNDS (continued)

International King George VI Fund

A grant from The Guide Association to assist in the provision of training.

Peer Education

Grant to cover training to girls over 14 to be able to run sessions with their peers and younger girls.

Generation Green

Grant to support adventure training for adults.

Access Grant

Grant to fund a BSL interpreter for a Guide in Bradford.

Subscriptions Grant

Grant to support units in financial hardship to pay their 2024 subscription invoice.

West Ridings Masons Grant

Grant to support Growth and Retention for Counties that fall in the old "West Riding of Yorkshire".

16. UNRESTRICTED FUNDS

General fund
General fund		 At 1
January
2024
£
£ 731,417
At 1
January
2023
£
664,506		 Incoming
resources
£
£ 585,571
Incoming
resources
£
478,708		 Resources
expended
£
£(480,028)
Resources
expended
£
(411,797)		 Transfers
£
£ -
Transfers
£
-		 At 31
December
2024
£
£ 836,960
At 31
December
2023
£
731,417

22

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

17. RELATED PARTY TRANSACTIONS

North East England Guide Association is part of The Guide Association whose address is 17/19 Buckingham Palace Road, London, SW1W 0PT.

The Guide Association collects subscriptions on behalf of members and forwards the Region’s share to it.

The Guide Association (Girlguiding) is involved in the funds as detailed in notes 15 and 16 above.

An amount of £8,010 (2023: £7,673) was paid to The Guide Association’s subsidiary, Guide Association Trading Service Limited (Girlguiding Trading Service), which operates the Trading Service and the shop activities.

The Trust Corporation is a Company limited by guarantee and incorporated under the Companies Act. It acts as sole trustee and holds the leasehold buildings and investments on behalf of North East England Guide Association. It is funded by The Guide Association as a service to guiding and the expenses are borne by The Guide Association.

23

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

18. OPERATING LEASE COMMITMENTS

As at 31 December 2024 the charity had future minimum lease payments under non-cancellable operating leases as follows:

operating leases as follows:
Operating leases which expire:
Within one year
Between one and two years		 2024
£
106
-		 2023
£
634
106
£ 106 £ 740
  1. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
Net income for the reporting period
Adjustments for:
Depreciation charges
Dividends, interest and rents from investments
Decrease in stocks
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Analysis of changes in net debt
Cash		 At 1
January
2024
£
429,084		 2024
£
120,341
14,781
(11,806)
3,127
22,429
(5,010)		 2023
£
45,994
13,557
(5,552)
99
(56,626)
63,238
£ 143,862 £ 60,710
581,088 429,084
£ 581,088 £ 429,084
Cash-flows
£
152,004		 At 31
December
2024
£
581,088
152,004
£ 429,084 £ 152,004 £ 581,088

24

NORTH EAST ENGLAND GUIDE ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

20.COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

Total
Unrestricted funds Restricted funds
General Designated funds 2023
£ £ £ £
Income and endowments from:
Donations and legacies 43,095 - 64,161 107,256
Charitable activities 398,260 - - 398,260
Other trading activities 31,801 - - 31,801
Investments 5,552 - - 5,552
Total 478,708 - 64,161 542,869
Expenditure on:
Raising funds 15,937 - - 15,937
Charitable activities 395,860 - 85,078 480,938
Total 411,797 - 85,078 496,875
,
~~,~~
Net income/(expenditure) 66,911 - (20,917) 45,994
Transfers between funds - - - -
Net movement in funds 66,911 - (20,917) 45,994
Reconciliation of funds
Total funds brought forward 664,506 - 65,432 729,938
Total funds carried forward £ 731,417 £ - £ 44,515 £ 775,932

25