## **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)||
2
**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
3
**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.
4
**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.
5
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.
8
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|
10
**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**|
11
## **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.
12
**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**|
13
**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**|
14
**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**|
15