**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 NEWCASTLE UPON TYNE couiiry GUIDE ASSOCIATION (operating as Girfguiding Nowcastsg upon Tyno) REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2020 REPORT OF THE TRUSTEES {c(wrt) POUCY ON RESERVES polw on reserves. Fac￿r$ taken into a¢￿￿nI I-•Cl￿￿e Ehe need to h(*1 reserves io cover &JministraliM ¢xsls. Also taken inlo Is r•furtsth1Y￿1 and ¢xvJoing Unrestrirted funds are needed.. (al to ky0%￿Je funds vthi¢h (an bo designated to Spe0￿ wdents to enatA& those events to be urthrtaken at sw no (b) Tyrn C￿ld funclion at a t￿nty level. The truslees CA￿*jar ti prudent that unrastri(*ad rasorvgs slwld be Suifmi￿t. (a) to avoid r￿ceSSity of realising r￿ed assets tr￿d Ihe Associath)n's uso Ic) to rThide for U￿pe￿ mai(K capital expwlditwe up to £10.IXX) FltruRE PLANS CovK119 and rQsu￿nt puNic hoolth led to a suSpu￿ of la¢x to fa(x a¢tiwty from ts 9￿1 of Mar(* 2020; at the tyne of it is doar this resume. Our ￿lUnta•rS and m•mbws fac• swJnifK* lrfe and arè comrnrtted to 'bJilding back betterf it is alrpady dear that tr￿re b8 significant ct4ryes and challenges over next 12_18 months {arvJ bOy￿1).G¥￿jLAdln9 fx•5 synificant f￿8￿81 and operatK)n81 chalkrys in the rryKJn 8ThJ ￿ antK7pate that ol vdunt8ar5 and youThJ momber5 wll fal. *ith associated fats d IrK￿ WKI dBcreased county ks d•veloping a stratè9ic apFYoach to financial risks, in%thfjn9 a miow of all opera￿￿31 a￿8$,. at Ihe same twng we wo ￿oknng aw lo the charrtjos that ¥iil bè to contsnue delivering relevant. exfiting d￿len￿n9 a#ryitres for membets. In ihe stw)rt term (12.24 rnontr￿) reserves are suffKJBnt lo nNbJ8ie ii8k5. *ilh ￿e{vI Slgned by Order of the Truste COUNTY TREASURER Approved by the Trustees on 6 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** ## **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¥eslm*its 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** - (a) The accounts have been prepared under the historical cost convention and in accordance with applicable accounting standards including the Financial Reporting Standard 102 (FRS102) as applicable to Charities (effective January 2016) comprising the Statement of Recommended Practice Accounting and Reporting by Charities (“SORP 2015”). - (b) The cost of fixed assets is depreciated over the useful lives of the assets using the following rates:Tents and Equipment, Office Equipment 25% pa Reducing Balance Property 2% pa Straight Line Full depreciation is charged in the year of acquisition and none in the year of disposal. - (b) Stocks are valued by the charity at the lower of cost and net realisable value. ## **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