BRIGHTON WEST DIVISION GUIDES
ANNUAL REPORT FOR THE YEAR ENDED 31 DEC 2023
Charity commission number: 1072597
Registered address (for correspondence): 11 VARNDEAN GARDENS, BRIGHTON, BN1 6WJ
Constitution or Trust deed: Guide Association Royal Charter
Trustees:
Appointment
Ms G Sullivan Division Commissioner Mrs A Longhurst Division Treasurer Ms T Salvage Chair of Brighton West Guide Depot Vacancy District Commissioner - The Hill Mrs J Hallett District Commissioner — Patcham MsF Russell District Commissioner — Patcham Mrs P Linscott District Commissioner — Patcham Ms A Edgar District Commissioner - Preston Park
Objects:
To pursue the objectives of the Guide Association concerned with assisting girls and young women to fulfil their potential to take an active and responsible role in society.
Activities:
Following a pause over the previous few years, 2023 saw us happily resuming running events and meetings. Our members joined in County events and the Division were able to run the popular Guide cooking competition and Brownie fun day. The Districts and Units celebrated and attended national and local events whilst continuing to follow the Girlguiding programme which supports girls to broaden their horizons, challenge themselves and be the best they can be.
The strong trading position has continued at the Guide Depot which enabled a distribution to the Districts to fund events.
Declaration:
The attached income and expenditure accounts for the year ended 31 December 2023 and the balance sheets as at the year end were approved by the trustees at a meeting held on 17 July 2024.
Signed:
----- Start of picture text -----
Name: Gemma Sullivan
----- End of picture text -----
Appointment: Division Commissioner
BRIGHTON WEST DIVISION GUIDES
Income & Expenditure Account for the year ending 31st December 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Right Royal Reign | - | 1,668 | ||
| Cooking competition | 470 | - | ||
| 470 | 1,668 | |||
| EXPENDITURE | ||||
| Census payments | 91 | 148 | ||
| Grants | - | “ | ||
| Right Royal Reign | - | 2,635 | ||
| Division Insurance | 104 | 81 | ||
| Cooking competition | 520 | - | ||
| In memory | - | 75 | ||
| Bank charges | - | 52 | ||
| Print, Postage, Stationery and Telephone | - | 17 | ||
| (715) | - | 3,007 | ||
| (Deficit) for theyear | (245) | (1,339) | ||
| BALANCE SHEET as at 31st December | 2023 | |||
| 2023 | 2022 | |||
| £ | £ | £ | £ | |
| CURRENT ASSETS | ||||
| Accrued income | 470 | |||
| Current Account Balance | 2,304 | 3,019 | ||
| 2,774 | 3,019 | |||
| LESS CURRENT LIABILITIES | ||||
| Accrued costs | # | - | ||
| 2,774 | 3,019 | |||
| REPRESENTED BY | ||||
| Surplus Account b/f | 3,019 | 4,358 | ||
| Surplus/(Loss) for theyear | (245) | (1,339) | ||
| 2,774 | 3,019 |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRIGHTON WEST DIVISION GUIDES
| report on the accounts of Brighton West Division Guides for the year ended 31° December 2023
Respective responsibilities of trustees and examiner
As the charity’s trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed.
It is my responsibility to:
-
e examine the accounts under section 145 of the Act;
-
e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and
-
e to state whether particular matters have come to my attention
Basis of examiner’s statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
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
-
e to keep accounting records in accordance with section 130 of the Act; and e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 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: . Hey' OL | Kewf= Me ecm Date 1G | G | 2H
Registered Charity 1072597
BRIGHTON WEST DIVISION GUIDES BRIGHTON GUIDE DEPOT TRADING ACTIVITIES INCOME & EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31ST DECEMBER 2023
| 2023 | 2022 | ||||||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||
| Sales | 26,713 | 30,364 | |||||
| Less refunds | - | - | |||||
| 26,713 | 30,364 | ||||||
| Less Cost of Sales | |||||||
| Opening stock | 17,463 | 18,857 | |||||
| Purchases | 19,376 | 23,094 | |||||
| 36,839 | 41,951 | ||||||
| Less Closing Stock | (15,735) | (17,463) | |||||
| 21,104 | 24,488 | ||||||
| Gross | Profit | 5,609 | 5,876 | ||||
| Sundry Income | - | ||||||
| Expenditure | |||||||
| Rent | 2,600 | 2,750 | |||||
| Insurance | 354 | 299 | |||||
| Mileage | - | 136 | |||||
| Training | - | 45 | |||||
| Equipment | 509 | - | |||||
| Telephone | 170 | 151 | |||||
| Bank charges/card machine | 100 | 406 | |||||
| 3,733 | 3,787 | ||||||
| Profitfortheyear | 1,876 | 2,089 | |||||
| Distribution to the Districts | (3,000) | - | |||||
| (1,124) | 2,089 | ||||||
| Gross | profit margin | 21% | 19% | ||||
| Net profit margin | 7% | 7% | |||||
| BALANCE | SHEET | ||||||
| AT 31ST | DECEMBER 2023 | ||||||
| 2023 | 2022 | ||||||
| Current Assets | |||||||
| Stock | 15,735 | 17,463 | |||||
| Debtor | - | <i | |||||
| Bank current account | 18,851 | 19,313 | |||||
| Cash | 40 | 40 | |||||
| 34,626 | 36,816 | ||||||
| Current liabilities | |||||||
| Creditors | (8) | (1,074) | |||||
| Net CurrentAssets | 34,618 | 35,742 | |||||
| Reserves | |||||||
| Opening balance | 35,742 | 33,653 | |||||
| Profit / (Loss) for the year | (1,124) | 2,089 | |||||
| 34,618 | 35,742 |
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BRIGHTON WEST DIVISION GUIDE DEPOT
| report on the accounts of Brighton West Division Guide Depot for the year ended 31** December 2023
Respective responsibilities of trustees and examiner
As the charity's trustees, you are responsible for the preparation of the accounts; you consider that the audit requirement of section 144 of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed.
It is my responsibility to:
-
e examine the accounts under section 145 of the Act;
-
e to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the Act; and
-
e to state whether particular matters have come to my attention
Basis of examiner’s statement
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
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
-
e to keep accounting records in accordance with section 130 of the Act; and e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 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: Date nl ala mot Aor hegre \o| 4)20 ate