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2020-07-31-accounts

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FlNANCIAL STATEMENTS

Year months ended 31 JULY 2020

REGISTERED CHARITY NO: 1058859

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

CONTENTS

CONTENTS
Page No
STATUTORY AND LEGAL INFORMATION 3
REPORT OF THE TRUSTEES 4 - 6
INDEPENDENT EXAMINER’S REPORT 7
STATEMENT OF FINANCIAL ACTIVITIES 8
BALANCE SHEET 9
NOTES TO THE FINANCIAL STATEMENTS 10 – 14
DETAILED INCOME AND EXPENDITURE ACCOUNT 15
(not part of the Financial Statements)

2

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

STATUTORY AND LEGAL INFORMATION

LEGAL STATUS

The Association is a registered charity with the charity number 1058859.

THE TRUSTEES

The Trustees who served the charity during the period were as follows:

Mrs Fiona H Wyatt County Commissioner Mrs M Wilson Division Commissioner Miss S Young Division Commissioner Mrs L Harbottle Division Commissioner Mrs M Dixon Division Commissioner Ms J Nairn Division Commissioner Mrs Evelyn Price County Treasurer (from 4 Feb 2020)

REGISTERED OFFICE

6 Tyne View Lemington Newcastle upon Tyne NE15 8DE

INDEPENDENT EXAMINER

Mrs K Wightman 2 Blencathra Way Blaydon Tyne and Wear NE21 6SW

BANKERS

National Westminster Bank Plc 16 Northumberland Street Newcastle upon Tyne NE1 7EJ

3

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

REPORT OF THE TRUSTEES

The Trustees present their report and the financial statements of the charity for the year ended 31July 2020.

INTRODUCTION

The financial statements set out the aims, objectives and financial performance of the charity over the past twelve months.

ORGANISATION

The charity is a member of The Guide Association, incorporated under a Royal Charter.

OBJECTIVES OF CHARITY

The objectives of Newcastle upon Tyne County Guide Association are to develop, promote and advance Guiding in Newcastle upon Tyne, in line with the Guide Association's Statement of Purpose. As part of a world-wide movement, Guiding enables girls and young women to develop their potential and to make a difference to the world. Its aim is to help girls and young women develop emotionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider world. A distinctive, stimulating and enjoyable programme of activities is delivered by trained volunteer leaders.

CONSTITUTION OF THE CHARITY AND NATURE OF THE GOVERNING DOCUMENT

The governing document of the Newcastle upon Tyne County Guide Association is the "County Constitution" dated 10 November 2019 and approved by North East England Guide Association. The ultimate responsibility for the management of the County is vested in the Executive Committee.

FINANCIAL CONTROLS

The charity has a treasurer who prepares the financial statements. Expenditure has to be authorised and cheques require signing by two signatories; all expenditure has to be supported with an invoice or a receipt.

INVESTMENT POWERS AND RESTRICTIONS

The charity is responsible for its own investments and there are no restrictions on how or where it invests.

REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS

During the year Newcastle upon Tyne County Guide Association continued to fulfil its objectives by organising events and activities around the County. The County also continued to provide grants to help fund international trips and to ensure no girls were disadvantaged by lack of funds. A sub-committee with an approved constitution and known as Tyne View Management Group continues to manage the property at 6 Tyne View.

4

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

REPORT OF THE TRUSTEES (cont)

REVIEW OF FINANCIAL PERFORMANCE

During the year, the charity generated a profit of £12002 (2019: deficit of £9762). This comprised a profit on trading activities through the shop of £2192 (2019: £2723 deficit) and a profit on other trading activities of £9811 (2019: deficit of £7039). At the end of the financial year, the charity’s reserves, all of which are unrestricted, amounted to £275315 (2019: £263313.18). The Trustees consider the financial performance for the year and the position as at 31 July 2020 to be satisfactory.

STATEMENT OF PUBLIC BENEFIT

Newcastle upon Tyne County Guide Association is a branch of Girlguiding which, with its branches, forms the United Kingdom's largest voluntary organisation for girls and young women. A report on Girlguiding’s public benefit activities during the previous year can be found in its latest Annual Report. The Trustees confirm that they have read and considered the guidance of the Charity Commission in relation to public benefit. The County has continued to provide its own public benefit activities, in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding within the County, organising activities principally for the benefit of those branches and also promoting more broadly the charitable objectives of Girlguiding for the benefit of girls and young women.

METHODS FOR RECRUITMENT AND APPOINTMENT OF NEW TRUSTEES

The Trustees are mainly members of the Guide movement and will have been trained by the County's regular and ongoing training programmes. Other persons with special skills may also be appointed.

THE TRUSTEES

The Trustees who served the charity during the period were as set out on page 3.

RESPONSIBILITIES OF THE TRUSTEES

The Charities Act requires the Trustees to prepare financial statements for each financial year of the charity at the end of the year and of the surplus or deficit for the year then ended

In preparing those financial statements the Trustees are required to select suitable accounting policies, as described on page 8 and then apply them on a consistent basis, making judgements and estimates that are prudent and reasonable.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable 2008 Regulations. The Trustees 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.

5

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NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report to the trustees on my examination of the accounts of the Newcastle upon Tyne County Guide Association for the year ended 31 July 2020.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust’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

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust 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.

Signed:

Name: Kay Wightman

Relevant professional qualification or membership of professional bodies (if any): Institute of Financial Accountants

Address: 2 Blencathra Way, Blaydon, Tyne and Wear NE21 6SW

Date: 5 April 2021

7

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2020

Note
INCOME FROM:
Donations and legacies
2a
Other trading activities
2b
Investments
2c
Charitable activities
2d
Other income
2e
EXPENDITURE ON:
Charitable activities
3a
Trading costs
3b
NET INCOME/(EXPENDITURE)
FOR THE YEAR
Transfers between funds
NET MOVEMENT IN FUNDS
FOR THE YEAR
RECONCILIATION OF FUNDS
Total funds brought forward
Net movement in funds in year
Total funds carried forward		 Undesignated
Designated
2020
2019
Funds
Funds
Total
Total
£
£
£
£
13500
126
13626
1795
16024
16024
23468
224
224
206
31596
31596
14760
808
808
0
62152
126
62278
40229
36097
929
37026
25942
13250
13250
24049
49347
929
50276
49991
12002
(9762)
0
0
12002
(9762)
263313
273075
12002
(9762)
275315
263313

All activities relate to Unrestricted or Designated Funds; there are no Restricted Funds.

8

NEWCASTLE UPON fiNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding NewcAStle upon Tyne) REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020 BALANCE SHEET AS AT 31 JULY 2020 31 July 2020 31 Juty 2019 FIXED ASSETS 150270 153474 URRENT ASSErs Stccks 9742 14 88537 31503 8770 L￿Ul￿ funLI In¥eslmits 31288 1297 CURRENT LIABJLITIES CIpdilor4 Arrrf)unis tslling dvp thin or ￿ar 1815} NET CURRENT ASSETS 12Y521 119639 {4482> 19.8001 TOTAL ASSETS LESS CURREKf UABIUTIES 275315 263313 FUNDS EMPLOYEO Unde6Fgn3ted frJnd5 Design•ted fiJrbJs 12 12 249 25335 237175 261J8 Total Fund8 Employod 275315 263313 SIGNED ON BEHALF OF THE TRUSTEES COUNTY TREASURER 06 April 2021

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

NOTES TO THE FINANCIAL STATEMENTS

1 ACCOUNTING POLICIES

Full depreciation is charged in the year of acquisition and none in the year of disposal.

2 INCOME FROM :

2a
Donations and legacies
Grants
Trust Income: WA Handley Charitable Trust
Other donations
2b
Other trading income
Agency sales
Rental income
Training income
Other
2c
Income from investments
Interest Income
2d
Income from charitable activities
Subscriptions
Activities		 Undesignated
Designated
2020
2019
Funds
Funds
Total
Total
£
£
£
£
9922
126
10048
0
1750
1750
1750
1828
1828
45
13500
126
13626
1795
15442
15441
21326
45
582
582
2093
4
16024
16024
23468
224
224
206
224
224
206
13772
13772
13741
17824
17824
1019
31596
31596
14760

10

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

NOTES TO THE FINANCIAL STATEMENTS (cont)

2
INCOME FROM (cont):
2e
Other income
Sundry income
Total Income		 Undesignated
Designated
2020
2019
Funds
Funds
Total
Total
808
808
0
808
808
0
62152
126
62278
40229

3 EXPENDITURE ON:

3
EXPENDITURE ON:
3a
Charitable activities
Activities
Training costs
Travel, refreshments
Venue hire
Badges, recognition costs
Water, gas, electricity
Repairs, renewals
Printing, stationery, office costs, projector
Postage, telephone
Marketing, PR
Subscriptions paid
Grants, gifts, donations
Insurance
Licences, web costs
Staff costs
Depreciation
Sundries
Cleaning
3b
Raising funds
Cost of agency sales
Total expenditure		 Undesignated
Designated
2020
2019
Funds
Funds
Total
Total
£
£
£
£
15612
648
16260
1691
1176
1176
3257
229
229
132
0
0
0
592
592
1815
792
792
1094
1557
1557
1645
409
409
298
988
988
812
0
0
2
609
609
580
440
440
1256
1307
1307
1230
163
163
120
7639
281
7920
7891
4415
4415
4083
35
35
36
134
134
0
36097
929
37026
25942
13250
13250
24049
13250
13250
24049
50276
49991

11

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

NOTES TO THE FINANCIAL STATEMENTS (cont)

4 FIXED ASSETS



COST

As at 1 August 2019
Additions
As at 31 July 2020

DEPRECIATION

As at 1 August 2019
Charge for the Year
As at 31 July 2020

NET BOOK VALUE

As at 31 July 2020
As at 31 July 2019		 Fixtures
and
Fittings
Tents and
Equipment
Property
£
£
£
979
7737
195266
548
663
-		 TOTAL
£
203982
1211
1527
8400
195266		 204645
932
5745
43831
12
498
3905		 50508
4415
944
6243
47736		 54923
583
2157
147530		 150270
47
486
151435		 151968

5 LIQUID FUNDS

NatWest Current Account
NatWest Deposit Account
Floats and Cash in Hand
ESTMENTS
The Scout Association		 31 July
31 July
2020
2019
£
£
78306
70244
10072
10055
159
99
88537
80398
31 July
31 July
2020
2019
£
£
31503
31286

6 INVESTMENTS

The Scout Association is an organisation with similar aims and objectives.

12

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

The investment can be withdrawn on 7 days notice.

NOTES TO THE FINANCIAL STATEMENTS (cont)

7 CREDITORS
31 July
31 July
2020
2019
£
£
Creditors
269
815
269
815
8 PROVISION FOR LIABILITIES
31 July
31 July
2020
2019
£
£
Provision for future maintenance
4482
9,800
4482
9,800
9 AGENCY SALES
Year ended
Year ended
31 July 2020
31 July 2019
£
£
£
£
Sales
15442
21326
less: Cost of Sales
Opening Stock
8770
10585
Purchases
14222
22234
Closing Stock
(9742)
(8770)
Cost of sales
(13250)
(24049)
PROFIT FOR THE YEAR
2192
(2723)		 7 CREDITORS
31 July
31 July
2020
2019
£
£
Creditors
269
815
269
815
8 PROVISION FOR LIABILITIES
31 July
31 July
2020
2019
£
£
Provision for future maintenance
4482
9,800
4482
9,800
9 AGENCY SALES
Year ended
Year ended
31 July 2020
31 July 2019
£
£
£
£
Sales
15442
21326
less: Cost of Sales
Opening Stock
8770
10585
Purchases
14222
22234
Closing Stock
(9742)
(8770)
Cost of sales
(13250)
(24049)
PROFIT FOR THE YEAR
2192
(2723)		 7 CREDITORS
31 July
31 July
2020
2019
£
£
Creditors
269
815
269
815
8 PROVISION FOR LIABILITIES
31 July
31 July
2020
2019
£
£
Provision for future maintenance
4482
9,800
4482
9,800
9 AGENCY SALES
Year ended
Year ended
31 July 2020
31 July 2019
£
£
£
£
Sales
15442
21326
less: Cost of Sales
Opening Stock
8770
10585
Purchases
14222
22234
Closing Stock
(9742)
(8770)
Cost of sales
(13250)
(24049)
PROFIT FOR THE YEAR
2192
(2723)
(2723)

13

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

NOTES TO THE FINANCIAL STATEMENTS (cont)

10 TRUSTEE EXPENSES
Number of Trustees who were paid
expenses
Travel expenses		 31 July
31 July
2020
2019
1
4
£
£
184
389

11 DONATIONS

The following donations have been received during the period:

Sundries 31 July
31 July
2020
2019
1828
45
1828
45

12 SUMMARY OF FUND MOVEMENTS

Opening Balance
Income
Expenditure in SoFA
Closing Balance		 Undesignated
Designated
2020
2019
Funds
Funds
Total
Total
£
£
£
£
237175
26138
263313
273075
62152
126
62278
40229
(49347)
(929)
(50276)
(49991)
249980
25335
275315
263313

14

NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)

REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020

DETAILED INCOME AND EXPENDITURE ACCOUNT

INCOMING RESOURCES
Subscription fees
Bank deposit interest
Trust income
Gross agency sales
Training Income
Rent
Sundry donations
Grant
Other income
Activities
TOTAL INCOMING RESOURCES
RESOURCES EXPENDED
County events/Charitable Activities
Training expenses
Cost of sales
Rates
Heating & lighting
Maintenance
Repairs & renewals
Telephone & postage
Printing & stationery
Licences
Travel & personal expenses
Refreshments
Insurance
Marketing & PR
Subscriptions
Depreciation
Grants, gifts and donations
Sundries
Badges
Venue & Equipment hire
Wages
Cleaning
TOTAL RESOURCES EXPENDED
SURPLUS / (DEFICIT) FOR THE YEAR
Accumulated Fund balances brought forward
Accumulated Fund balances carried forward		 2020
£
13772
224
1750
15442
582
0
808
10048
1828
17824
62278
16260
1176
13250
330
462
-
1557
988
409
163
229
0
1307
0
609
4415
440
35
592
0
7920
134
50276
12002
263313
275315		 2019
£
13741
206
1750
21326
2093
45
45
0
4
1019
40229
1691
3257
24049
357
737
-
1645
812
298
120
43
89
1230
2
580
4083
1256
36
1815
-
7891
0
**49991 **
(9762)
273075
263313

15