NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION
(operating as Girlguiding Newcastle upon Tyne)
REPORTS AND FlNANCIAL STATEMENTS
Year months ended 31 JULY 2022
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 2022
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) |
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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 2022
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 (until 31/08/2021) Mrs M Dixon Division Commissioner (until 31/08/2021) Ms J Nairn Division Commissioner (until 31/08/2021) Miss Helen Thompson County Commissioner (from 01/09/21) Miss Catherine Marsh County Commissioner (from 01/09/21) Miss Natalie Price County Commissioner (from 01/09/21) Mrs L Harbottle Division Commissioner Mrs J Edusei Division Commissioner Mrs Evelyn Price County Treasurer Mrs Cath Dixon Division Commissioner
REGISTERED OFFICE
6 Tyne View Lemington Newcastle upon Tyne NE15 8DE
INDEPENDENT EXAMINER
Mr George Clark 7 Teesdale Gardens High Heaton Newcastle upon Tyne NE7 7RB
BANKERS
National Westminster Bank Plc 16 Northumberland Street Newcastle upon Tyne NE1 7EJ
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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 2022
REPORT OF THE TRUSTEES
The Trustees present their report and the financial statements of the charity for the year ended 31July 2022.
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 Northeast 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
A sub-committee with an approved constitution and known as Tyne View Management Group continues to manage the property at 6 Tyne View.
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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 2022 REPORT OF THE TRUSTEES (cont)
REVIEW OF FINANCIAL PERFORMANCE
During the year, the charity generated a loss of £3476 (2021: loss of £6893). This comprised a profit on other charitable activities through the shop of £1873 (2021: £1383 profit) and a loss on other trading activities of £3476 (2021: loss of £6893). At the end of the financial year, the charity’s reserves, all of which are unrestricted, amounted to £264946 (2021 £268422). The Trustees consider the financial performance for the year and the position as of 31 July 2022 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.
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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 2022 REPORT OF THE TRUSTEES {cont) POLICY ON RESERVES The Executive Committee continues to mairrtain reseNes in accordance with the approved policy on reserves. Factors tsken into account include the need to hold SLrfficient re*Nes to cover administration costs. Also tsken into account is the refvrbishment and ongoing maintenano of the County Headquarters. UnrestrÈcted fvnds are needed: (a) to provide funds which can be deswJnated to sFeufic Guiding events to enable those events to be undertaken at short n¢)ti (b) to cover administration and support costs without which Guiding in Newcastle up¢)n Tyne could not function at a County levd. The trustees con&der it prudent Ihat unrestricted reserves should be sufficient: (a) to avoid the necessty of realising fixed assets held for the Association's use (b) to cover one yearfs administration and support costs (c) to provide for unexpected major capttal expenditure up to £10,000 General reserves are currently in line with the statgJ policy. The level of reseNes is monitored and reviewed by the Irustees twice a year. Signed by Order of the Trustees COUNTY TREASURER Evelyn Rrlce Approved by the Trustees on 11 October 2022
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
Report to the trustees of Newcastle Upon Tyne County Guide Association on the Accounts for the year ended 31[st ] July 2022.
Responsibility of the Independent Examiner
I have examined the accounts as prepared by the County Treasurer. Under section 144 of the Charities Act 2011 (The Charities Act), your Association only requires an independent examination and not a full audit of the accounts.
It is my responsibility to
-
Examine the accounts;
-
Follow the procedures laid down in the general directions given by the Charity Commission under section 145(b) of the Charities Act; and
-
To state whether particular matters have come to my attention
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Club and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the County Treasurer concerning such matters.
Independent Examiner's Statement
I have carried out a detailed examination of all records kept by the Association and in my opinion the accounts prepared reflect a true and fair view of the transactions for the year being reported. The balance in the Bank Account is accurate and reflects the balances available to the Association
I have no matters I wish to bring to the attention of the Trustees regarding the accuracy or preparation of the accounts.
Signed:
Name: Mr George Clark FCPFA
Fellow of the Chartered Institute of Public Finance and Accountancy
Address: 7 Teesdale Gardens High Heaton Newcastle upon Tyne NE7 7RB Date: 14[th] October 2022
NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)
REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2022
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2022
| Note INCOME FROM: Donations and legacies 2a Other charitable 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 2022 2021 Funds Funds Total Total £ £ £ £ 1913 1913 1787 14664 14664 5159 7 7 54 8469 8469 -5427 0 0 0 |
|---|---|
| 25053 25053 1573 |
|
| 16313 16313 3750 12216 12216 4716 |
|
| 28529 28529 8466 |
|
| -3476 -6893 0 0 |
|
| -3476 -6893 |
|
| 268422 275315 -3476 -6893 |
|
| 264946 268422 |
All activities relate to Unrestricted or Designated Funds; there are no Restricted Funds.
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NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girfgulding Newcastle upon Tyne) REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2022 BALANCE SHEEf AS AT 31 JULY 2022 31 Juty 2022 31 Juty 2021 FIXED ASSETS CURRENT ASSETS 7617 Debtors quid funds Investments 78 88261 31577 31597 129143 128168 CURRENT LIABILITIES Creditors". knounts falliThJ wilhin one year 11811 11651 NET CURRENT ASSETS 128IY)3 144821 Prowsion for firture mantern4* 144821 TOTAL ASSETS LESS CURRENT UABILITIES 264946 268422 FUNDS EMPLOYED Undesignate(I tunds Designated funds 12 12 288422 Tot•1 Funds Employ¢d 268422 SIGNED ON BEHALF OF THE TRUSTEES COUNTY TREASURER Evelyn Price 11 October 2022
NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION (operating as Girlguiding Newcastle upon Tyne)
REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2022
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 INCOMES FROM :
| 2a Donations and legacies Grants Trust Income: WA Handley Charitable Trust Other donations 2b Other charitable activity income Agency sales Rental income Training income Other 2c Income from investments Interest Income 2d Income from charitable activities Subscriptions Activities |
Undesignated Designated 2022 2021 Funds Funds Total Total £ £ £ £ 0 0 0 1750 1750 1750 163 163 37 |
|---|---|
| 1913 1913 1787 |
|
| 14089 14089 4823 50 50 26 520 520 310 5 5 0 |
|
| 14664 14664 5159 |
|
| 7 54 |
|
| 7 54 |
|
| 9915 9915 8822 -1446 -1446 -14246 |
|
| 8469 8469 -5427 |
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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 2022
NOTES TO THE FINANCIAL STATEMENTS (cont)
| 2 INCOME FROM (cont): 2e Other income Sundry income Total Income |
Undesignated Designated 2022 2021 Funds Funds Total Total 0 0 |
|---|---|
| 0 0 |
|
| 25053 1573 |
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 Legal Corrections Cleaning 3b Raising funds Cost of agency sales Total expenditure |
Undesignated Designated 2022 2021 Funds Funds Total Total £ £ £ £ 140 140 -12083 400 400 222 103 103 0 100 100 0 2606 2606 340 1096 1096 842 802 802 812 0 0 199 929 929 582 32 32 0 375 375 384 -250 -250 75 1350 1350 1311 118 118 55 3983 3983 5507 4434 4434 4331 0 0 0 95 95 35 0 0 1038 0 0 100 |
| 16313 16313 3750 |
|
| 12216 12216 4716 |
|
| 12216 12216 4716 |
|
| 28529 28529 8466 |
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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 2022
NOTES TO THE FINANCIAL STATEMENTS (cont)
4 FIXED ASSETS
| COST As of 1 August 2021 Additions As of 31 July 2022, DEPRECIATION As of 1 August 2021, Charge for the Year As of 31 July 2022, NET BOOK VALUE As of 31 July 2022, As of 31 July 2021, |
Fixtures and Fittings Tents and Equipment Property £ £ £ 2645 0 195266 - |
TOTAL £ 197911 |
|---|---|---|
| 2645 0 195266 |
197911 | |
| 1369 0 51641 529 0 3906 |
53010 4335 |
|
| 1898 0 55547 |
57445 | |
| 747 0 139719 |
140466 | |
| 1276 0 143625 |
144901 |
5 LIQUID FUNDS
| ID FUNDS | |
|---|---|
| NatWest Current Account NatWest Deposit Account Floats and Cash in Hand |
31 July 31 July 2022 2021 £ £ 79670 78853 10077 10073 182 335 |
| 89929 88261 |
6 INVESTMENTS
| STMENTS | ||
|---|---|---|
| 31 July | 31 July | |
| 2022 | 2021 | |
| £ | £ | |
| The Scout Association | 31597 | 31577 |
The Scout Association is an organisation with similar aims and objectives.
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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 2022
The investment can be withdrawn on 7 days’ notice.
NOTES TO THE FINANCIAL STATEMENTS (cont)
| 7 CREDITORS Creditors 8 PROVISION FOR LIABILITIES Provision for future maintenance 9 AGENCY SALES |
31 July 31 July 2022 2021 £ £ 181 165 |
|---|---|
| 181 165 |
|
| 31 July 31 July 2022 2021 £ £ 4482 4482 |
|
| 4482 4482 |
|
| GENCY SALES | |||
|---|---|---|---|
| Sales less: Cost of Sales Opening Stock Purchases Closing Stock Cost of sales PROFIT FOR THE YEAR |
Year ended 31 July 2022 £ £ 14089 8252 11581 7617 (12216) 1873 |
Year ended 31 July 2021 £ £ 4823 9742 4716 8252 (6206) 1383 |
|
| 1383 |
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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 2022
NOTES TO THE FINANCIAL STATEMENTS (cont)
| 10 | TRUSTEE EXPENSES | ||
|---|---|---|---|
| 31 July | 31 July | ||
| 2022 | 2021 | ||
| Number of Trustees who were paid | 1 | 0 | |
| expenses | |||
| £ | £ | ||
| Travel expenses | 103 | 0 |
11 DONATIONS
The following donations have been received during the period:
| Sundries | 31 July 31 July 2022 2021 0 37 |
|---|---|
| 0 37 |
12 SUMMARY OF FUND MOVEMENTS
| Opening Balance Income Expenditure in SoFA Closing Balance |
Undesignated Designated 2022 2021 Funds Funds Total Total £ £ £ £ 268422 268422 275315 25053 25053 1573 28529 28529 8466 |
|---|---|
| 264946 264946 268422 |
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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 2022
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 Legal Corrections Badges Venue & Equipment hire Wages Cleaning TOTAL RESOURCES EXPENDED SURPLUS / (DEFICIT) FOR THE YEAR Accumulated Fund balances brought forward Accumulated Fund balances carried forward |
2022 £ 9915 7 1750 14089 520 50 163 0 5 -1446 25053 140 400 12216 162 934 0 802 929 0 118 103 0 1350 32 375 4434 -250 0 95 0 2605 100 3983 0 28529 -3476 268422 264946 |
2021 £ 8822 54 1750 4823 310 26 0 0 37 -14249 |
|---|---|---|
| 1573 | ||
| -12083 222 4716 0 842 0 812 582 199 55 0 0 1311 0 384 4331 75 0 35 1038 340 0 5507 100 |
||
| 8466 | ||
| -6893 275315 |
||
| 264946 | 268422 |
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