REGISTERED CHARrr( NUMBER: 1024268 Glrlguldlng Greater Manchester West Annual Accounts Year Ended 31st March 2025
Guid oclatl¢)n Grnat•r nche West Contènts ofth6 Flnan¢lal Statem•nts for th• Year Enrt 31 Mar¢h 2025 P•g• R•port of th• Tru•tw• Ind•p•nd•nt Examln•rf* R•port stat•m•nt of Flnanclal Actfvltl•s Balan¢• 8h••t Not•8 to th• Flnancknl Stat•ment• 10 10 15 D•tall•d Stst•mont of Flnanclal Actlvltl•s 16 to 17
Gul $sociation Gffea ane ortof h• Trust e Year for arch 2 County Executive Memberlcharity TTU5tee Dmsion Commissior Ashley Management Committee Other role I Comment Name Mrs Laura Keller Victoria Sellstrom Mrs Paula Ta lor Mrs 8elinda Henshall Mrs Elizabeth Southem Mrs Sarah Coac Mrs Sarah Bartlett MTS Pamela Wiliams Mrs L nette Woods Mrs An ela Hardman Miss Rebecca Patten Miss Eleanor Dawes Mrs Sue Fraser Coun Cornmissioner From 1° Se tember 2024 Coun Treasurer Until 1, Se tember 2024 Until 1. Se tember 2024 Coun Trainin Load GO Co-ordinator Until I" Se tember 2024 County Chair of Finance and Ashl Site Mana er Chair of Ashley Management and Division Commissioner Secreia Bookin Secreta Treasurer Heahh and Safet Groundwork ment Events Sho Mrs Vicky Isaac Miss Katie Isaac MrsG neth Perkin Mrs Mar arel Blowe Mr5 S Ivia M¢Greal Mrs Ros Scott Mr Andrew Olive Mrs Paula Gra Mfs Rachel Curwen Charlty Numbèr 1024268 Contact Email.. wjnty mwgulding.ory.uk Bankers CCLA. 1 Angel Lane, LorKion. EC4R 3AB Nat We$t, 23 Stamford New Road. AItTin¢ham. Cheshlre. WA14 1 DB TSB, Croft Bank Roa¢J. Urmslon. Manchester The coperat Bank. Balhjon Stre81. Manchg8ter Indopendénl Examiner Joanne M Elliott FCA BFP FMAAT Clarity A(untants 1st Fl¢3or 107 Loes Road Oldham Lancashire OL4 1JW Page 1
Guide A ociati Manc Ré ort ofthe TrUstS fort Year End•d 31 March 2 25 OBJECTIVES AND ACTNITIES Stru¢tur8, Go¥•mance and Manag•mont Gov•ming Docum•nl The charity's fomial name is The Guide Association Greater Manchest8r We8L Ils operats.onal name is Glrfguiding Grgater Manchester Wesl and is often refeed lo in Ihh8 r8wt as The County. The thantys govemlng document 18 The Guide Associatson Royal Charter of 1922. The Royal Charter and Byelaw5. The Gu*Jing Manual, various handbooks and Th$ County Constitulion tog8thor delennine the charity Is 9ovomod. Organlsalional Struclure The Gulde 1I5thation (known a5 Girlguldln81 Charlty No 306016 The Gulde Assoclatfjon NW Engtand he Region) Charlty No 521694 Glrl Guldln8 Greater Manchester West (The County) Incorporatlng the Ashley Centr• Dlvlslon5181 Dlstrfcts 1181 Unlts11901 Page 2
As la fman ster W ort the Yè the Truste•s r Ended 31 March 02S The Gulde Association (>8ater Manchester West is constiiuted as a brarKh of the Guidg knodath)n In accordanc8 vAlh the Royal Charter. and has thtt status of a Girlgu¥Jing County vAthin North West Regn of tho Gulde Association. The structural organisation of the Guide Assrtiab"on is link&J through: al the appointment ol Commissioners arKI Leaders. The County Commlsskner Is appointed by the Region Chief Commissioner and is an Ox officio voting of th8 Regi¢)n Execufve Committ88. Th& County Comml83ioner appoints the Division Commissioners within the cnty and thè Dslon Commlssforr8 are ex ofllc40 Votlng mgmbern of the County Executive C(mittee. bl shared commilm8nt to the objects of the Ri)yal Charter KI adh8ren(xJ to the rul88 regulalion8 881 out in the Guidlng Monu818nd Association handbwks. Wlthln GlrtguldlNJ and a8 actsptgd by thg Charity C(J))mi8sh)n8rn. thè var5ws orgonl8ati¢Jnal leve retsln 80parate Identity for ¢harity regislr8tion and attounb'ro puws. Accordingty, consolidated a(tounls arè prepared, and the Countl8 accounts do not Include the trartsaclions or assots and lats'litiO8 of any Divi$lon, Llslrfcl or Unil wthin th& County. flnandal odmlnl$trallon of thg County SB 8ubject lo thè Rulgs other 103 of The Guldlng M8nual and Ch8rfty Law. The Charity Truste of The Gulde Assmation Greater Mancestsr W8st have dglegatéd parti¢ular responsibillty for Th8 A6hl8y Centre la propefty In Mobbertoy, Cheshlrel to a Su10mMIttee. The propgty title to the Ashfey Centr918 held by The Gulde Associallon TTUSI Cofporation in trt for Greatgr Manchestsr WesL Tho arrangernent5 are based on the trust$ of the Gulde ASlatIOn 1938 Trust Deed. under which tho Trust Corporafjon a¢ts at tho dlrection of the County Executive Commlltee In regard lo the propety. The day lo day managèm$nt and adminlstraU¢)n of thg AShY ¢xntre18 tha responsiblllty of the SU0)MMIttee. Rè¢ruitment. Appointment, Indu¢tion and Training of New TNsteo$ The Guldt As8oclalh)n's Chlef Gulde appolnts Ihe Reglon Commlsslorr who In tum 8ppolnts the C¢)unty Commlsslonor who In tum appoints the eighl Divlsion Commis¥ioners %thln tho County. ènd th& County Admlnistralor8 (freasur8f. County Secretary and Chairs of Guiding Development). Thg hc4ders of the88 posts arg voling members of the County Excutlvo ond the Charity Twsts8s of the Gulde Association Greater Manchester Wesl. They $erve os Charity tnjslees for tho lem of their respeGtive appoinlmenls, whlch In the case of tho County Appointment Holders Other than the County Comm18sor, tsmilnate on the eXp[raOn of thè County Commlsslonerfs term of offlce. Charfty Trustees $orve for a term of offlce of up lo five years, bul would be removed as Charity Trustees should th9y cea80 lo hold office as Division Commission8rlCounty Adwser for any reascffl belore their anticipalgd tem has expired. The County Admlnl8lr8torn arg appdnle(I wtlh each new Co[ty Commlssboner. Chartty Trusteès are assigned a mentor who ensures thal Infom1 tr8lnlng 1$ avallabkn to m99t Indlvldu81 needs and helps propares thèm for managgment ol their thw'8ions. Risk Man8gemenl Thg Charty Trustees have reviewed major slrateglc. bu5ine89 and operation81 risks whlch the chaty faces. The89 11 be det2i18d in a risk rogisler and the trustees, have an annual rewew programme in place. Polic4e8. Systems and processes ex181 lo milg81e risks as far a$ possible. Page 3
Gul soclatlon Gr•at•r Man rwest R• ort of tho Truste•s Year 31 25 OBJECTIVES AND ACTivmES R•view of a¢tlvitles to 31 M•rch 2025 Girtguiding Greater Man¢hesler West is a registered ¢hanty dedicatsd to empowering glrts and yourwJ womgn across th8 reglon through lun, Mendship, challerJe, and adventyve. This report provide5 8n ovemgw of tho ¢h8rtils aLwties, achiovements, and ffinanal performance ovor the pest year. 11 reflects the conllnued dedicatlon ol our volunleers. ka(lers, 8nd memkrs who work together lo provide opportunSlle8 for girfs 8nd young ¥wmen to grow. develop skills. and makg I8Stlng friendships through the Girfguldlng pgraMme. As Trustegs. w8 are responsible for ensuring that GIlding Greater Man¢he8ter West OP8ral8s in C0[danCe wrth its charliable objeclNes oThJ the poll¢4es of GIT1ng UK. while maintsinirvJ strong 9ovem8nce and sound financlal management. We ar¢ proud that. Ihfoughoth the year. our county has continued to offw safe. indusive. and inspiring experf8nc88 to glts and youThJ women across our communities. Th18 Past year has be¢n IFllod eneryy. creatlvlty, arKI conneckn acTOS8 (r county. From unll m8edngs and camps to comrnunlty events and leadèrship opportunitles. our members havè ntinUed to shthv what il means lo bo part of Glrlgulding- embraclng thalk8ngg. buikjlng confid8nce, and supportiry one another every slèp of th8 way. N¢nè of Ihls woukl be p)ssibl8 vmlhout the incredibl& Commiknenl of our volunlears. W8ek after week. th&y give Ihoir ttmo, ènthus188m, and Skllls lo crealo safe ar insplrlng 8cS wherè girls can gnjw. dlscovgr Ih8ir potential. 8nd havg fun. We're de8pty gralèfijl for thtir dedlctiM and ts positive impact thèy make in comer of Groaler Manchester Wost. As Truste88. we are proud to see the charity continuo lo thrlve bo1h financAally arKI operationally. Our focus rèmoins on ensuring that GirkJuiding Greater Manchester Wesl is wdkmanaged, inclusi. ond fowrd4ooklng - 80 that evgry glrl and yOUNd woman in r Cjnty has thance to 6xpo1i8nc• th8joy and eowerM&nt thal Glrfgwldlng offers. As Tru51ees, our fc¢us Is on 8UPPOrting our vdunt8ers. Strengthen1r our local slructttffjs. and ensumg that 8vory girl and young woman In our county hos acce lo the opportunllN?$ and exnan$ that mako guiding $0 special. We encourage our memb8rs lo laugh. Igam and have advonlures from RainbOV a9ed 4. to Rangers 18. Glrfs can d) anythlng. Th1$ year has bn on8 ofgrrywth, re8illei. •nd CobratiOn. Auoss th• county. ¥ have 808n.' Ashley Rock8 Wodd Tour. our wgekend féstival, took pla¢¥ al th• bgginniry of Juty. This wag a ts¥Mlghl event, wher• the Guides 8nd Rang8rn campèd In tents ¢)n Friday and Satun1ay night. Th8r8 worg 80 many acOvltS0s Sn tr+8 day 8nd sllenl dlsco on Friday nlght and solo artists and a band played on Saturday nSghl and a dlsGo. DespSle the rnln fanta8tl¢ Ime waN hBd by overyone. A celebration of the Brownie 11 Oth Birthday In Crtober with a party to celebrate for over 300 8rowni8s at Bispham Hall Eststg. We had 8 fabulous dgy. They spgnl they spenl tho tlay 98ming b8dges, singing around a campflrè, havlng fijn ¢)n the inflalabk85, trying adventurous activrtKgS and even attended a birthday party. Community events important to GMW where members and vo61$ can all got together lo have fun and meet friends. Our Rangers and young leadgrs and volunteers 8tt8ndod GMW Ro¢k Up. an int)or rock-dlmblng adventurn and later In the ygor, took part In a ojokery workshop with 8ounc•bad( Food Crxnmunlty Kltchon to hglp vAlh tholr food povgty project. Our divi5ion$ continue tr) support and work wilh their kcal communities. Sale Division lleCt perK)d products to donate lo Period Poverty 8nd Social Adon Project. The divisions aL80 8ltend Remembrance Day Parades and Sl George's Day parades In Trafford, sa and Salford. We 5UPPOrted Sale Gang Show wth a donation of £SOO aryl our girls ltir Sal8 and Dlstrict scouts In the cast. A fatloUS show bul sadly probably the108t garYJ Show. We donated £500 to our prowty al A8hl•y towards now bunk Beds and mattresses in th8 house. In May. Friends ol Ashley and Ashley Management invited frien¢Js okl & new to celebrate 85 yoars of the Ashley sile; 50 years of the House.. 15 years of th8 Lodge arml 50 years of Friends of Ashley. We had over 70 people on site for afiemoon celebrations in the SLnshine. We had a kauliful bèspoke bwthday cake, u$ almost £41Kl was raised. A skwially designed Ashley birthday. Page 4
ide Manc rw R• ort ot th TTust••s fort oar ded 31 March 20 OBJECTIVES AND ACTMTIES Our Urmston Division hav9 raised funds to rebuikl their I1 hgadquarteTS. We made a thoUSand-poUnd donation to support their ndraising and provJgd an interest free loan of twenty thousand pounds lo enable work to contin betsveen grants. The first slag9 1$ almost (xjmpleted and thg house is n¢74V watertight with roof and windows. We contlnuad to encourage our membgrn to eyrf8nc8 Intemauonal Girlguidlng. Loador3 and young member8 lago 14-181 look part in regional trips lo Cambodia arbd Sweden lage 10-13). We supported all those who appllèd for 2025 trfps through a county selection process and wowded grants of b8knn 10 and 12.5% towards Ihoir fund ralsing ot th811 costs. Those who werè not ultimalety offered places on regional trips were erUraged lo sign up for Ihtr 2025 County trip to the Azores. for which planniThJ started in 2024125. Givtrn that V+E have 21 members of GMW going lo the Azores. we agrged that County 17nancial SLtpport will be through a tntribUtIOn towards trip unifomi costs rather than individual grants. Overall. we are tlellghled al the growng interest in inlernalional Girwiding and wll be inwrporatsng more affordablg options In lulure to encourage evgn wkler lakp. ways lookSng to oxpand the activlties available for bcrth glrls arKI volunteers we pald for courses for a n8w WalklrKJ Advlsor and an ArCry knisor. The first wdk is lo be arranged. and arthry $8s8kJn$ can now be booke¢Y al Ashley. In Rownltlon a1 oward$, we havo colgbrated the Incredlbk athlevements of ow members and volunt•er8. Congratulations lo Be(y Patten, our GO Adwsor wa$ awardgd the Laurel Award and Vicky Winiams was awarded the Trofford Award 8t our Pre$ontatlon nighL Fantastic achievements. Thes8 hlghlights retlect the of Girfguldlng Greatsr Manchester West - knduslve. 8mptswering, and always ready to make a wslllve Impact. Looklng Ahead A8 we loc4¢ to the year ahead. we éxcH8d g1>)ut th6 opporbJnltlo$ to grow. connect. and tvolve togolher. Our pnorits'e$ include supporting volunteer recruitment and retention. ensurfng our wvemance r¢main$ strong. and
nllnulng lo provlde h59qualIty programrn08 th91 meet tr* negd8 an(1 Intor•sts of todaW8 glrls. Wo know thBI the comlng year wlll bring new challerwJo8. but also posslblllljes. Imth th8 enthu$lasm of our memborn. Iht dedication of our v(Aunteers. and Ihg guldance of our leadership tèam. wg are confid8nl that Glrfgulding Greatgr Manchesl8r W8$1 Mll continue to thriv8 and insp'ro. Together. wa'll keep creating 8 place whero 8v8ry glrl knows sh9 can do 8nythlng. STRUCTURE, GOVERNANCE AND MANAGEMENT Gov•rnlng docum?nt Thg charlty Is conlrollgd ty Its uNwemlng documonl. a deed of trust and con8Vtutes an unlncorFty)rated charfty. REFERENCE AND ADMINISTRATive DETAILS R•glstor•d Charlty numb•r 1024268 PrFnclpal •ddres$ 15 Dartftyd Avenue Eccles Manch8Ster M30 8NF Tru8ts09 Mrs Laura Keller Ind•pend•nt Examln•r Joanne M. Elllott FCA BFP FMMT Clarfty Accountants & Tox Advl8or8 1st Floor 107 Lees Road Oldham Lancashire OL4 1JW Page 5
Gulde ¢latlon anchester ort of th• Truste•s for the Y rEnded 31 2025 Approved by order of the boat(l of trustees ...................... .. 8ThJ &ghéd on its behalfty. Mrs Laura Keller- Tntr Page 6
Inde nden ami rfsRe Guld• Assocl tion Gr•ater Manehestor W•s Indep•ndent •xamln•rf¥ report to the trusttts of Guklè Assoclatlon Grnater Manch•ster West I report to the charity Iwstses on my exanMnati¢)n of the accwnts of Guide Asswi8tn Greater Manch•ster We$1 Ilhe Trustl for the year ended 31 March 2025. R•$ponslbllitl•$ and ba$1$ of report As the charity trustees of the Trust you responsibl8 for the preparation of the accounts in accordance vllh t requiremgnts ofthe Charities Act 2011 (kn Acr). I report in respect of my examination of the Tnjsfs arxounts carritid out under Section 145 of thè Act and in carylng out my examination I have followed all applicable Direclions given by the Charity Commthion under S8ction 145151{bl of the Ind•p•nd•nt •xamlnef# •tat•m•nt I have completed my examination. I confirm thal no material mattws have o)me lo my attention in connection with the examin81ion givlng rr cau8è lo bfjlieve that in any material respe.. accounllng records wer8 not kept In resF¢t of tho Tr1 a8 rgquired by S6dlon 130 of the Act,. or the ac¢¢)unls do not accord with those r8¢ords.' or th8 accounts do not compty wlth the apph'¢8blo reqtJirem&nts concemlng fomi and content of acUnts set out In the Charibgs IAccounls and Reports) Regulatlons 2008 othèr than any r9quirèmenl that th• ajn give true and Iwr view whlch Is r1 a matter Considèred as part of an ind8p8nd8nl gxamination. I have no con¢gm8 and have come acTOSS no other malters in conneclion V•lth thè èxamination to whld) attenUon Should bo dr8wn In th18 report In or(18r lo ènable a und&T8tsndlng of tho accounts to be r98c*od. Joanne M. Elllott FCA BFP FMAAT Clarity Accountants & Tax AsOr$ 1 $1 Floor 107 Lees Road Oldh8m Lanc88hlre OL4 1JW Date.. IWJ Page 7
t•r Ma atom•n ofFI the Y•a En anclal •d31 tlvitl•s 2025 2025 Tot fun(ts 2024 Total funds fvnds funds Notes INCOME AND ENDOWME14TS FROM Donations and legacies 29.59) 29.550 30.968 Charltabl• actlvltltr4 General 61.499 61,43 25,152 Other trading actiwtios Investment incomg 4.781 3,467 4.781 3.467 3.453 2,830 Totsl 62,403 EXPENDITURE ON Rai$lng fund8 4.804 4.804 6.246 Charltsbl• a¢tMtIos Gentral 96.937 96.937 69.971 Other 700 700 Tot•1 NET INCOMEIIEXPENDITURE) Oth•r rocognl8•d gaInlI0•) Galns on revaluallon of fixed assets (3.1441 13,1441 113.8141 138.430 N•t mov•m•nt In fund• 3.144) 13,144) 122,618 RECONCILIATION OF FUNDS Totsl fvnd8 brought forward 1.483.033 1,483.033 1.360.417 TOTAL FUNDS CARRIED FORWARD 1479 889 1479 869 1483 033 The notes fomi part of Ihese financial stalements
anc rw Balanc 1 March 2025 Totsl fvnds 2024 Total fijnds )lJnds funds Notes FIXED ASSErs Tangible assets 1.355.195 1.355.195 1.358,769 CURRENT ASSETS Stocks Debtors Cash in hand 4.961 20.OC¥) 121,570 4,961 20.000 121570 5,104 4,383 128,82fj 146.531 146.531 136,313 CREDITORS Amounts tslllng due withln one yoar (21,837> 121.837) 112,0491 NEf CURRENT ASSETS TOTAL ASSEfs LESS CURRENT LIABILMES 1,479.889 1.479.889 1.483,033 NET ASSETS 1.479,889 1,479.889 1483,033 FUNDS Unrgslrjctad funds 10 1479 889 1483 033 TOTAL FUNDS 1479 889 1483 033 The financial statements were approved by the Board of Truste and aulhorisgd for issue on .. and wgrg Signed lis b8haK by.. Mrs Laura Kell8r- Tru8t6e The notes form part of bhese Ilnancial Statements Page 9
hester W Notes to th• Flnancial Statemen for th ded 31 Mafch 2 ACCOUNTING POLICIES B•slJ of pr•parlng th• finan¢hl stat•m•nts The financial statements of th8 tharity. whoch is a pU1C banefft *nty under FRS 102, have been prep8r8d In accordan with the Chartbes SORP IFRS 1021 'Accounting and Repong by Charilies.. Stslement of Rtrcommended Practice applicable lo charibes proparing their accounts In 8ccordance with the Financial Reporung Standard applicable in the UK and Republic ol IreL4nd IFRS 1021 leffective 1 January 2019).. Flnan¢ial ReportSng StarKlard 102 The Financlal Reporllng Stsndard appll¢8Ne In the UK and Ropublic of Ireland, and th Charilles Act 2011. The financial stslemènts have been preparnd under the hlstodcd eosl ¢onv¢nUon, a$ modrfied by the revaluation of certain assets. Incom• All incom918 recognlsffll in the Statement of Financl81 Athiti88 once the ¢h8rlty has gntitloment to the fvnds, il Is probable Ihat the Incomo wiH be rètoived and Ihg amount can be measured reliabty. Exp•ndltur• Llabilile$ are recognlsed as expendliure as soon as there Is a 18gal or conslruthve obllgation committlng thg charity to that expgnditure. it18 prble that a tr8n$f¢r of 8¢onornic bgn8fits will b8 requlrod In $&ttlomenl and the amount of tho obligation can be m&asur8d Teliably. Exp8nditurg is acLounled for on an accruals basis and has been dossrfiod undèr he8dlngs that aggtsgale all cost related to the catsgory. Whor& Costs cannot b8 dlre¢lly attributed to partitijlar headings they have been olbcated to aclivib'es on a basis consislenl with the use of re80urces. Tanglbl• flx•d au•ts The tnJst8es have e9Mad the value In u•e of th6 land and bulldlng8 owned by the charfty al £1,319.621. A8 is the trust808 Sntentkin to keep the bulldlng In wod condition. no d8predatk)n Is lo bg charged on land or the bulkllngs. Depreciallon Is providad on th8 co31 of fixtur8s, fitttngs 8nd equiTrt In ordeT to wrll• off the c08t. 8ftor taklng account of $cr8p values ovèr tho expected useful Ilves as folk)ws'. Flxtures and fittlngs Equipment 5% redudng b8L•nce wlth IO% dual value 5% rgduang balan with 10% residual value Stock• Stocks are valued at the lower ol ts)St and not ro8118able value. after moklng dug allowanc• for obsdete and slow movlng Items. T•xatlon The charity Is exempt from tax on its charitable actsvibos. Fund a¢¢ounOng Unreslrfcted funds can be usgd in accordance wlth thè ch8ritobS9 01ve$ 81 tho d58cretion of tho truslaès. Reslrlcled funds can only be used for particular restricted puTrose8 w6thin the objects of the charity. Rèstddon8 arfge when spè¢ified by the d¢)nor or vthen fimds are T818ed for parbculw restrklgd purposes. Further eyplan81ion of the naturè and purpose of •a¢h lund18 Inc•d In tho notés to the financial Statements. OTHER TRADING ACTivmES 2025 2024 FundTai5ing ev¥nl$ Shop income 912 982 4.781 Pa9è 10 confjnugd...
uld iatl G ater N tes to th Finan¢lal S t•men fort e Year E ded 31 M ¢h 2025 INVESTMEKf INCOME 2025 2024 Bank intsrest 3,467 2.830 TRUSTEES. REMUNERATION AND BENEFITS There were no Iruslee5' remOI8n or other b0rfft$ for the year erbJ8d 31 March 2025 nor for the yoar ended 31 Marth 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTivifiES Unrestrlcted funds Reslrided funds Totsl fund8 INCOME AND ENDOWMENTS FROM tlonalons andlogaae 30,968 Charltabh actMtI•8 General 25.152 25.152 Other Ira&ing aclivFttes Investment ino)me 3.453 3.453 2,830 Total EXPENDITURE ON Ral$lng funds 8.246 6,246 Ch•rttsbl• aetl¥lti Genernl 69,971 Totsl 76.217 NET INCOMEI{EXPENDITUREI Other r•eo9nl$•d galnslllo¥sesl Galn8 on r8valuallon of fixed 88S9ts 113.814) 113.8141 136,430 136430 N•t mov•m•nl In funds 122,616 122,616 RECONCILIATION OF FUNDS Totsl fvnds brought forward 1.360.417 1,360.417 TOTAL FUNDS CARRIED FORWARD 1483 033 1.483,033 Page11 continued...
Ide A$sociation Grea •rW Not•s to tho F ¢r the Year nanclal Statements- eon gd31 rch 2025 TANG18LE FIXED ASSETS and ffttings EquIpmt Totsls COST OR VALUATION Al 1 April 2024 Additions DisF4)sals 1.343.768 53,864 3,899 39,041 1,436.673 1.822 5.721 700) 00) 40,163 Al 31 Marth 2025 1,343.768 57,763 1.441,694 DEPRECIATION Al 1 Aprll 2024 Charge for yoar 24,147 33,065 4.731 20,692 77,904 8.595 Al 31 Marth 2025 24.147 37.798 24,556 86,499 NET BOOK VALUE At 31 March 2025 1.319.621 19.967 15.607 1,3S5,19S Al 31 March 2024 1.319621 20.799 1358,769 Cost or valuallon at 31 Morth 202518 reprntod by: FLxtur•8 and ffttings Freehold property Equlpmgnt Totals Valuallon In 2021 ValualSon In 2022 Valuation in 2024 C081 78.496 121,338 136.430 78.498 121,338 136,430 1105430 1343 768 STOCKS 2025 2024 Stock8 DEBTORS: AMOUNTS FALLING DUE ONE YEAR 2025 2024 Other dgbtors Prepayments and ac%rued Income 20,000 4,383 Page 12 confjnued...
Gulde Assoclatlon real•r M Nots$ to th• Financial tst&ments- continu• for th• Yé ed31M 2025 cREDoR5. AMOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Other creditors 21.837 12,049 10. MOVEMEKf IN FUNDS Net movemgnl In fund$ Transfo beiwèen fund At 31.3.25 At 1.4.24 Unr•¥trl¢t•d funds General Designat1 fund- offi¢8 equipment Deslgnal8d fund- Inlgmallonol event8 Design8ted fuNJ - Building sts {roofj Designatgd fund - Advisors Designated fvnd - Op¥rating ¢osts Designatod furwJ- Guidlro support (Technology) Designated fund- GMW Mini Grnnt Dosignalèd fund - Events Designale¢i fiJnd- New programme training Dgsignalg¢J ftJnd- PR D8signal¢d fund- Ashley speci Prol Dgsignated fund- Intemational budget Dgsignatgd fund- Lewy to Ashby 1.380,533 {3.144} 6.01)0 1.383.389 3,000 6.000 20,OCKI 5.000 30,OCQ 6,000 20.0 32.0 (2,000} 5.000 4,000 3,000 2,500 2,000 10.000 2,000 2.500 13.0 13.000} 1.483.033 3,144 1479 889 TOTAL FUNDS 1483 033 1479 889 Not rnovemenl In funds. hcludgd In Ihe above 08 follow8: Inc(Thlng rèsourc88 Ro8ourco8 expèndgd Movgmont in fvndg Unmtrlctgd fund• General fund 99.297 {102,4411 13,1441 TOTAL FUNDS 102441) Page 13 conlnued...
t Association Manchester W Notos ta ho Flnancial the Yaar d31 t•m rch 20 . ¢ontinu•d 10. MOVEMENT IN FUNDS - contlnu•d Comparatlv•s for mov•m•nt kn lunds Net Transfers betsveon funds 1.4.23 In fuThJs 31.3.24 Unrostrl¢t•d fundi Ggneral fund Designalgd lund- Office equipmgnt Designated fund- Inlemalional events Designalod fund- Bullding costs Irc Designated fund - Atfvisors Deslgnated fund - Oper8lng costs Deslgnatad fvnd- Guidlng 8UPPOrt (Technology) Do8lgnaled fiJnd- GMW Mlnl Grant Deslgnaled fund- Events De$lgnat8d fUj - Now progr8mmo trninhig Deslgnatéd fund - PR Dgsign8ted fijnd - Ashlay Spec181 Projects Designated fvnd- International budget Desbgnated fund- lo Atshtey 1.251.417 122.618 1,380.533 3.000 6.000 20.000 5,000 32.OCQ 20,OCM) 32.0 5.000 4,000 3.000 2.500 2.000 13.OCrfJ 2,000 5.000 500 20.0 2.000 (7.0001 1.360.417 122.616 1483 033 TOTAL FUNDS 1360417 1483 033 Comparative n81 movtm8nl In funds. Inchjdgd In the abo ar8 as follm: In¢omi fO8oure•s R8sourc4s expended Galns and 1088eS Movem8nl In fvnd8 Unr••trlthd fvnd• General fun¢J 82,403 (76.2171 136.430 122.616 TOTAL FUNDS 138430 122616 pa 14 continued...
Gu on otos to th• Fln ¢ar En ncial m•nts . 31 March 025 ntlnu•d 10. MOVEMEprr IN FUNDS - ¢ontlnu•d A current year 12 nthS and prioryear 12 months comblned posibon is as follow3.. Net Transfars botsveen nds At 1.423 In funds 31.3.25 UnTestrtct•d fvnd• General fund Designated fuNI - Office equlpm8nt Designated fund- Inlemational events Dg$lgnatsd fund- Bullding costs Irwfj Designated lund - Advisors Designatèd fund - Oporaling $ts Dèsignalefi fund- Guldlng support (Tochnology) Designated fun(J - GMW Mlnl Grant Designated fund- Events Designated fund- Ngw progr8mm8 ln9 Designated furKI - PR Doslgnatfjd fund- Ashl&y S10[ Projocts Deslgnaled fund- InlemalSonal budgot Designated fur¥J- Le to Ashlèy 1251.417 3.000 119,472 12,500 1.383,389 3,000 6,000 20,000 5,01)O 30,OC 20,000 32.oc 12,000) 5.000 4,000 3,000 2,500 2,000 10,000 2,000 4,000 20.000 (10,000) 1,000 1360.417 119472 1479.889 TOTAL FUNDS 1360417 1479 889 A current ygar 12 months and prlor year 12 months comblngd nel Mm&At In funds. tndud•d In the abovo are 88 follow8.. Incomlr rosources Resourc48 expènded G8ln8 and 108898 M¢)vgm8nl In lunds Unrè•trl¢ted fvnd• General funij 161.7 1178,658) 136,430 119,472 TOTAL FUNDS 161.700 119472 11. RELATED PARTY DISCLOSURES Thort wgrg no relatsd paty transactions for th? year endfjil 31 March 2025. Page 15
uid iatl rw D•lalled S è Y•ar tsmtrnt of Flnan lal ded 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Donatlonty and kng¥l•s Subscription - Levy Donations Grants 20,102 9.181 267 20,138 9.560 1,272 29,550 30,968 Other tradlng actlvltl•s Fundraising events Shop incomo 912 3.869 982 4.781 3,453 v••tm•nt Incom• Bank Interest 3,467 2.830 Charltsbl• •¢tlvltl•• Olh8r General vit County Ir81nlng Doposits and fees 32.167 3.820 17,671 3,025 Totsl Incomlng r•8our¢•s 99,297 62,403 EXPENDITURE Oth•r trndlng actlvttl•• Opening stock 100 Club Shop Tradlng seNIco Closing Stock 5,104 486 2.436 1.739 5,107 499 2,499 3.245 4,804 6.248 Ch*rttabl• actMtle$ Annual meeting Adminlstration, postage aTrJ $tallornry Training Building mainlenarKe Activity costs Grants SgNices Other chgrStable txpgndliure Depreciation of fixtures and fittiffjs Depreciation of equipmgnl 1.934 6.444 4.364 7.970 39,819 1.996 7,961 12,153 4,731 901 5.876 4.605 4.254 18.013 2,094 7.480 11.533 5,138 4.815 91.236 64,709 Oth•r Loss on sale of tangible fixéd assets 700 This pagè ths not form part ofthe stsknlory ffinarK4al ststements Page 16
uido A sociatlon Grea anc Il•d Stat•m•nt f Flnancl l Acti¥its•s • Year End•d 31 rch 20 2025 2024 Support ¢o$ts Managemont Insurance 4.221 4.012 GoYernane• costs Accountancy and legal fees 1,250 Tolal resources expended 76.217 N•t •xpendltur• 13814) This page does not form part ofthè Stst0ry finarK4al slaiements Page 17