NEWCASTLE UPON TYNE COUNTY GUIDE ASSOCIATION
(operating as Girlguiding Newcastle upon Tyne)
REPORTS AND FlNANCIAL STATEMENTS
Year months ended 31 JULY 2023
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 2023
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 2023
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:
Miss Helen Thompson Miss Catherine Marsh Miss Natalie Price Mrs Evelyn Price Miss Natalie Price Mrs Linda Harbottle Mrs Jean Edusei Mrs Cath Dixon
County Commissioner (from 01/09/21) County Commissioner (to 25/08/22) County Commissioner (to 25/08/22) County Treasurer (to 04/02/23) Division Commissioner (from 25/08/23) Division Commissioner Division Commissioner Division Commissioner
REGISTERED OFFICE
6 Tyne View Lemington Newcastle upon Tyne NE15 8DE
INDEPENDENT EXAMINER
Mr Mark Thompson MAAT VODA Spirit of North Tyneside Wing 2nd Floor, Wallsend Customer First Centre 16 The Forum Wallsend NE28 8JR
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 2023
REPORT OF THE TRUSTEES
The Trustees present their report and the financial statements of the charity for the year ended 31July 2023.
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 an administrator 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 2023 REPORT OF THE TRUSTEES (cont)
REVIEW OF FINANCIAL PERFORMANCE
During the year, the charity generated a loss of £16072 (2022: loss of £3476). This comprised a profit on other charitable activities through the shop of £1283 (2022: £1873 profit) and a loss on other trading activities of £16072 (2022: loss of £3476). At the end of the financial year, the charity’s reserves, all of which are unrestricted, amounted to £248874 (2022 £264946). The Trustees consider the financial performance for the year and the position as of 31 July 2023 to be satisfactory. Loss due to decrease in shop sales, distribution of Covid grant to units, increase in utility bills, spending on county event for the young members, new website, increased admin hours.
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 2023
REPORT OF THE TRUSTEES (cont)
POLICY ON RESERVES
The Executive Committee continues to maintain reserves in accordance with the approved policy on reserves. Factors taken into account include the need to hold sufficient reserves to cover administration costs. Also taken into account is the refurbishment and ongoing maintenance of the County Headquarters.
Unrestricted funds are needed:
(a) to provide funds which can be designated to specific Guiding events to enable those events to be undertaken at short notice
(b) to cover administration and support costs without which Guiding in Newcastle upon Tyne could not function at a County level.
The trustees consider it prudent that unrestricted reserves should be sufficient:
(a) to avoid the necessity of realising fixed assets held for the Association's use
(b) to cover one year's administration and support costs
(c) to provide for unexpected major capital expenditure up to £10,000
General reserves are currently in line with the stated policy. The level of reserves is monitored and reviewed by the trustees twice a year.
Signed by Order of the Trustees
COUNTY COMMISSIONER
Helen T ~~h~~ ompson
Approved by the Trustees on 11 October 2023
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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 2023
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES
I report on the financial statements of the Newcastle Upon Tyne County Guide Association for the period 1[st] August 2022 to 31[st] July 2023.
Respective responsibilities of trustees and examiner
The Charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act,
-
to follow the procedures laid down in the general Directions given by the Charity
-
Commission (under section 145(5)(b) of the 2011 Act), and
-
to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the 2011 Act ;
• to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act,
have not been met ; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Name: Mark Thompson MAAT VODA 2nd Floor, Wallsend Customer First Centre 16 The Forum, Wallsend NE28 8JR
Date: 7[th] November 2023
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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 2023
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023
| 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 Correction(error last year) 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 2023 2022 Funds Funds Total Total £ £ £ £ 2130 2130 1913 14716 14716 14664 716 716 7 12198 12198 8469 0 0 0 |
|---|---|
| 29760 29760 25053 |
|
| 33378 25114 16313 12454 164 12454 164 12216 |
|
| 45832 45832 28528 |
|
| -16072 -16072 -3476 0 0 0 |
|
| -16072 -16072 -3476 |
|
| 264946 264946 268422 -16072 -16072 -3476 |
|
| 248874 248874 264946 |
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 Girlguiding Newcastle upon Tyne)
REPORTS AND FINANCIAL STATEMENTS For the year ended 31 July 2023
BALANCE SHEET AS AT 31 JULY 2023
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Note|31 July 2023|31 July 2022|
|£|£|£|£|
|FIXED ASSETS|4|136374|140466|
|CURRENT ASSETS|
|Stocks|9|7357|7617|
|Debtors|15|0|
|Liquid funds|5|74672|89929|
|Investments|6|35105|31597|
|117149|129143|
|CURRENT LIABILITIES|
|Creditors: Amounts falling due|7|(167)|(181)|
|within one year|
|NET CURRENT ASSETS|116982|128962|
|Provision for|future maintenance|8|(4482)|(4482)|
|TOTAL ASSETS LESS|248874|264946|
|CURRENT LIABILITIES|
|PF)|OL|
|FUNDS EMPLOYED|
|Undesignated funds|12|248874|264946|
|Designated funds|12|
|Total Funds Employed|248874|264946|
|[||[|
----- End of picture text -----
SIGNED ON BEHALF OF THE TRUSTEES
COUNTY COMMISSIONER
Helen Thompson
11 October 2023
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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 2023
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 Gift Aid 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 2023 2022 Funds Funds Total Total £ £ £ £ 0 0 1750 1750 1750 283 283 163 97 97 |
|---|---|
| 2130 2130 1913 |
|
| 13736 13736 14089 0 0 50 520 520 520 460 460 5 |
|
| 14716 14716 14664 |
|
| 716 716 7 |
|
| 716 716 7 |
|
| 9820 9915 9915 2378 2378 -1446 |
|
| 12198 12198 8469 |
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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 2023
NOTES TO THE FINANCIAL STATEMENTS (cont)
| 2 INCOME FROM (cont): e Other income Sundry income Total Income |
Undesignated Designated 2023 2022 Funds Funds Total Total 0 0 0 |
|---|---|
| 0 0 0 |
|
| 29760 21660 25053 |
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 Returned Grants 3b Raising funds Cost of agency sales Total expenditure |
Undesignated Designated 2023 2022 Funds Funds Total Total £ £ £ £ 3103 3103 140 728 728 400 631 631 103 590 590 100 207 207 2606 1541 1541 1096 1054 1054 802 247 247 0 1168 1168 929 0 0 32 602 602 375 651 651 -250 1882 1882 1350 3074 3074 118 5449 5449 3983 4092 4092 4434 0 0 0 95 95 95 164 164 0 8100 8100 0 |
| 33378 33378 16313 |
|
| 12454 12454 12216 |
|
| 12454 12454 12216 |
|
| 45832 45832 28529 |
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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 2023
NOTES TO THE FINANCIAL STATEMENTS (cont)
4 FIXED ASSETS
| COST As of 1 August 2022 Additions As of 31 July 2023 DEPRECIATION As of 1 August 2022 Charge for the Year As of 31 July 2023 NET BOOK VALUE As of 31 July 2023 As of 31 July 2022 |
Fixtures and Fittings Tents and Equipment Property £ £ £ 2645 0 195266 - |
TOTAL £ 197911 |
|---|---|---|
| 2645 0 195266 |
197911 | |
| 1898 0 55547 187 0 3905 |
57445 4092 |
|
| 2085 0 59452 |
61537 | |
| 560 0 135814 |
136374 | |
| 747 0 139719 |
140466 |
5 LIQUID FUNDS
| NatWest Current Account NatWest Deposit Account Floats and Cash in Hand STMENTS Natwest 95 Day Liquid Manager Scout Association (SA closed its acc) |
31 July 31 July 2023 2022 £ £ 63884 79670 10157 10077 631 182 |
|---|---|
| 74672 89929 |
|
| 31 July 31 July 2023 2022 £ £ 35105 0 31597 |
6 INVESTMENTS
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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 2023
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 |
31 July 31 July 2023 2022 £ £ 167 181 |
|---|---|
| 167 181 |
|
| 31 July 31 July 2023 2022 £ £ 4482 4482 |
|
| 4482 4482 |
9 AGENCY SALES
| GENCY SALES | ||
|---|---|---|
| Sales less: Cost of Sales Opening Stock Purchases Closing Stock Cost of sales PROFIT FOR THE YEAR |
Year ended 31 July 2023 £ £ 13736 7617 12194 7358 (12453) 1238 |
Year ended 31 July 2022 £ £ 14089 8252 11565 7617 (12216) 1873 |
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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 2023
NOTES TO THE FINANCIAL STATEMENTS (cont)
| 10 | TRUSTEE EXPENSES | ||
|---|---|---|---|
| 31 July | 31 July | ||
| 2023 | 2022 | ||
| Number of Trustees who were paid | 3 | 1 | |
| expenses | |||
| £ | £ | ||
| Travel expenses | 230 | 103 |
11 DONATIONS
The following donations have been received during the period:
| Sundries | 31 July 31 July 2023 2022 186 0 |
|---|---|
| 186 0 |
12 SUMMARY OF FUND MOVEMENTS
| Opening Balance Income Expenditure in SoFA Closing Balance |
Undesignated Designated 2023 2022 Funds Funds Total Total £ £ £ £ 264946 264946 268422 21660 21660 25053 37732 37732 28529 |
|---|---|
| 248874 248874 264946 |
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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 2023
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 Gift aid TOTAL INCOMING RESOURCES RESOURCES EXPENDED County events/Charitable Activities Training expenses Cost of sales Rates Water and Waste Heating & lighting Maintenance Repairs & renewals Telephone & postage Printing & stationery Licences/website Travel & personal expenses Refreshments Insurance Marketing & PR Subscriptions Depreciation Grants, gifts and donations Sundries Legal Corrections Badges – cost of recognition Venue & Equipment hire Wages Cleaning Correction TOTAL RESOURCES EXPENDED SURPLUS / (DEFICIT) FOR THE YEAR Accumulated Fund balances brought forward Accumulated Fund balances carried forward |
2023 £ 9820 716 1750 13736 520 0 283 -8100 460 2378 97 21660 3103 728 12454 383 1158 0 1054 1168 247 3074 454 177 1882 0 602 4092 651 0 95 0 207 590 5449 0 164 37732 -16072 264946 248874 |
2022 £ 9915 7 1750 14089 520 26 163 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 |
||
| 28693 | ||
| -3640 268422 |
||
| 264946 |
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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 2023 16