Company Registratlon Numbèr.. 08334345
Charlty Number: 1151387
The Guild for Lifelong Learning Limited
IA ¢ompany limlttd by guarantee, not having a share capltal)
Annual Report and Unaudited Financial Statements
for the flnancial year ended 31 August 2024

The Guild for Lifelong Learning Limited
(A company Ilmlted by guarantee. not havlng a share capital)
CONTENTS
Page
Reference and Administrative Information
Principal's Report
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
10
statement of Flnancial Aclivlties
11
Summary Income and Expenditur8 Account
12
Balance Sheet
13
Statement of Cash Flows
14
Notes to the Financlal Slatemenls
15-23

The Guild for Lifelong Learning Limited
IA company Ilmlted by guaranlee. not havlng a share capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Janet Douglas
Sue R3dley
Grace R8ed
Paula Riordan
Mallhew SRiilh
Julin D(41i11is {Resigi)L.d JO Noveiiibtsi 20231
Charlty Number In England and Wales
1151387
Company Registratlon Number
08331345
Reglslered Officg and Prlnclpal Address
1 Bourne Stre61
Wilmslow
Cheshire
SK9 5HD
IndÈpendent ExamlnÈr
Steven Nixon 8Sc (Hons) FCCA
Langers
Chartered Certified A¢￿UntantS
8-10 Galley Road
Cheadle
Cheshire
SK8 1PY
GB
Prlnclpal Bankers
Nalional Westminster Bank PLC
416 Grove Slreet
Wilmslow
Chesl)ire
SK9 1EE
Sollcitors
Oelia Corporate Risk
Siiile 2
8ailey Court
Green Slreel
Macclfisfield
Cheshirc
SK10 1JQ
Penslon Admlnlstrators
Naliondl Einploymenl Savings Trusl
Riverside House
Soulhwart( Bridge Road
London
SEI 9HA

The Guild for Lifelong Learning Limited
IA company Ilmlted by guaranlee, not havlng a share eapliall
PRINCIPAL'S REPORT
for the financial y8ar ended 31 August 2024
l atn pleased lo reporl Ihal the charily conlinued to successfully deliver ils objecllves by providing an incluslve and broad
curriculum of communily-based adult education.
Whilst the pandemic lell like a distant event. its financial legacy continued lo m8ke a significant impact on the day-to-
d¢iy r(Iiiiiiiici c)f Ilie Cjiiild. A¢('egs 10 9f<1111 fijiiding coiiliiiucd lo be SCf11ce; l)olli lor*cII ciiid nalianal goveriinio.nl fLindinq
was curtailed,. aiid, donations Irom philanthropic individuals was diminisl)ed. Expendilure al the Guild was limiled lo
operational acllvilies and routine buildlng mainlenance. decoration and necessary repairs. We are very grateful for the
donations and grants we received which enabled us lo purchasg some new foldlng tables for Ihe halls and a new heavy-
duly multi-purpose workbench for the Art Room.
Th8 charrly's commvnily calé and art space proved lo be very popular. Tlie café oflered a hot lunch n)enu every
weekday as well as saiidwiclies, snacks, beverages, and confectionery. Throughoul 11)e colder months the charity was
proud lo provlde a warm space and Iree hol meals lo thos6 who needed the support of our charitab58 coinmunily.
The ¢omniunlly hub space was again used by several local charities and nol-for-profil par1n8r organlsalions lo deliver
Iheir commuiiily oulreach programines. Regular users were..
Cyber Crime Awareness- Cyber Crime Team, Cheshire Constabulary
Financlal Awareness Surgeries - True Polenllal - Financial Advice & Inv8slment
Digital Literacy. Aidan M¢llroy
Scams Awareiiess - Age UK, Cheshlre Easl
Macniillan Fundraiser Colfee Morning
Christmas Cake Sale In ald of Cancer Research
Demenlia Friendly Café
Learning Disability Partnership Board
Fundraiser Comee Morning hosted by Bare Necessilies Toilelry Bank
Death Cafe hosled by End of Lile Partn8FsI)ip
The gallery.8PriCe was used lo dlsplay Ihree exhibitions..
'Hona$ly Exhibiilon - a Cross curricular 6xhibilion on Ihe Iheme. by afl students
'Life Drawing Exhlbilion an exhibilion of work produce in the weekly life drawing classes, by students of Sabin6'S
Ari C18sses
'Lii)dow Exhibition - worl( Inspired by Lindow Maii. by lexlile. calllgraphy and jewellery sludenls
Thls year, as In previous years. Ihe educational and adminislfalive slam teams have provided excepllonal support lo
n)e and each olhgl,; their hard wort< and dedication ensured Ihal Ihe Gulld continued to funcilon during Ihese difficult
limes. 11 musl also be noled thal ovr achievemenls were only possible due lo Ihe support and Gommilmenl of our team
of volunle8rs whose effort and enlliuslasm is greatly appreclaled.
Paula Riordan
Bsc Msc PGCE FRGS FSET FIOL
Prlncipal
24 Jan 2025

The Guild for Lifelong Learning Limited
IA company Ilmlted by guarantee. not havlng a share capllall
TRUSTEES, ANNUAL REPORT
for the financi21 year ended 31 Augusl 2024
The trustees present their Tru8lees' Annual Report, combining Ihe Directors, Report and Truslees. Report, and the
unaudiled financial slalemenls for the financial year ended 31 Augusl 2024.
The Twslees presenl their annual report and accounts for the financial year ended 31 August 2024 whlch have been
prepared in accordance with the Companies Acts 2006. the Charilies Acl 2011 and SORP (Slalemenl of Racommended
prar.lice fnr ArcniinlSng ?nd re.pnrling hy C.l)arilie%) ?.n15 1?s Ameiidp.d by Ilio Bullp.lin 184iif)rJ iii ac.loh?r ?018 ¢2l)tJ
applicHble to illl accoui)ling periaLSs beginning ori or aller I sl Jaiiuary 201111,1 I lie SORP)-
Mlsslon, Objectivès and Strategy
Objectivès
Summary of The Gulld for Lllelong Leaming's objeclives
The memorandum and articles of a$s￿latIOn sel out how the Income and property of Ihe charily are to be used lo
advance the charitable purpose.
The objects of Ilio ch8rily are..
lal
lo promote Ihe benefit of Ihe inhabi18nls ol Wilmslow and Ihe nelghbourhood logelherdefined by the areas known
as Wilmslow and Handlorth and the civil parislies of Alderley Edge. Chorlay and Motlram St. Andrew, wilhoLII distinction
of sex, sexual orienlalion. race or politic81, religious or other opinions. by associating logelher 11)e said inhabilanls and
lh6 local aulhorilles, voluntary and olher organi581ions in a common effort lo advance education and lo provid8 facililies
in Ihe inleresls of social wèlfare for recreation and leisure-lime occupation with thè object of improvlng condilions of lifé
for tlie said inhabilanls.,
(bl
lo establish. or secure Ilie eslablishm8nl of a communily cenlre and to malnlain and manage the sanie {wl)elher
alonp. or in co-operation with any local avlhorily or olher person or body) In furtherance of these ol)lecls', and
Icl
lo promote sucli oilier purposes Ihal are charilable acwrding lo Ilie laws of England and Wales and lor Ilie
benefit ol the publlc as may from Ilme lo liin8 be determined by the Trustees.
A sel of'values and Aims" have now been 8Stablishod lo ￿mMplimen1 Ilie "Vision and Misslon" Slalemenis.
The Guild has a Development and Strategic P18n which sels oul the charily's ambitions lo deliver ils obleclives. The
plan is a livlng doclimeiil and is revlewed and revised on a cyclical basis lo ensure Ihal key perforinance Indicators
remain SMART (Specific, Measurable, Allainable. Relevanl aiid Time-bijsedl.
structure, Governance and Management
Stru¢tur8
The Guild l¢r Llfelong Learning Is a charity incorporated as a company linwled by guaranlee. Tlie governlng document
is the memorandum and arlicl&s ofassocialion dated 14 Deceniber2012, as amended on 5 January 2021 and 29 March
2021.
The Iruslees of the charily ar8 Ihe directors ol the company for the purposes of coinpany law.. Ihroughoul this report
they 8re colleclively known as Ihe Trustees.
Background lo The Guild for Llfelong Learning
In 1922 the Wilmslow Educalional Swiely (WES) working in conjunclion wilh the Wotkers Educational Associalion
IWEAI or9Bnised their first series ol lectures and in subsequenl years the Religious Sociely ol Friends kindly loaned
Iheir school room lo the WES for some Coufses and Ihe performance of plays. Iii the Spiing of 1926. il was decided lo
forin a new organisation whlch was separale from Ilie WEA, il would be called Ihe "Beacon Gulld. and be based al
Bourne Slreel. The new organisalion piiblished ils first syllabus lor Ilie season 1926-27 and il grew steadily from ils
Inception with the support ol Wilmslow Society of Friends. Cheshire County Council and 11)e Minlslry of Education. The
name of Ihe charity clianged lo Wilmslow Beacon Guild iii 1939 and lo Wilmslow Guild in 1940. On 30 April 1963 Ihe
Guild was registered as a charity in accordance the Charllies Act because Ihls wa5 8 condition for funding by th8 Ministry
of Education.
The Guild, an unlncorporaled Gharity. continued lo grow in both 115 provision and number of participanls. In 2012 Ihe
Trustees decided, due lo the Size of Ihe organisalion, lo change the legal slalus ol the cliarily lo an incorporated charily.
Throughovl Ihe charily's existence ils puipose has remained the san)e' to provide a centre in wlii¢l) men and women
may find opportunilies for enrlchment of life through education, fellowshlp and co-operative effort for Ihe wellare of the
communily.
A resolution was passed on 5 January 2021 to change the n8me ol 11)e charity to The Guild lor Lilelong Learning lo
provide a bauer explarlalion of tlie purpose of Ihe chartly: and lo remove Ihe geographlcal link to Wilmslow because
the cliailly op8Yales from communlly venues Ihroughoiil East Cheshire and South Manchester.

The Guild for Lifelong Learning Limited
IA company IlmllBd by guarantee. not havlng a Share ¢apltal}
TRUSTEES. ANNUAL REPORT
for Ihe financial year ended 31 August 2024
Governance
Organisalional Structure
The Trustees afe responsible for poliGy matters anii the overall direction of the charity and have absolute discretion in
applying ils funds for Ihe furtherance of Ilie objects of the charily. The Board reviews all of the pollcies of the Guild on
a cyclical basis. None of lh8 Iruslees has any beneficial interesl in Ilie charity, r)or receives any reniuneralion, olher
Ihan the Principal who is an ex-officio Iruslee. Each Trustee guaranlees lo contribute £1 in the avenl of winding up,
Tlie Board ol l-ruslces Imeels sly Iiiiic8 yolr r fthr ordiiiaiy i)ieelings iii addilioii to Ilie aniiiial gonortil Ineoliiitr, Tl)c
Board ol Trustees niay also iiivile olher ii)dsviduals as appointed lo advise and report, bul only the Trusle&s have voting
rigl)Is.
The Flnance Comniliiee, wliich reports lo 11)e board. meals prior lo the boar(I n)eelings lo review., budgels. investments,
rinancial perforin2nco and conlrols. tlie fiiiai)cial implicalions of any special inilialives, risk management and to finalise
11)e t)iidiled accounls and anniial reporl lor Ihe approval ol the Board ol TruslEJes. Remuneration lor all slaff is reviewed
and agreed annually by the Remunetslion Commillee, advi.8ed by Ihe Princlpal.
The Board of Trustees delegate responsibility for all operalional matters ol the tharily to the Principal. Tlie Irusleos are
very gralelul lo the Pilncipal, her hard work and de(licalion had been exceptional., she ensured the charity continued lo
01)er8le Ihroughoul the yeai deliverifig ils services lo n)ainlain soc¢al coliesion and reduce social isolalion.
Recruilmenl, 8leclSon and trainlng of Iruslees
The power ol appointing succ8ssor or addilional Iruslees Is vested in the Members of Ilie chari18ble company, the
majoTily of whom are Iruslees of Ihe cliarily. The memorandun) and artlcles of association sl8le Ihal there n)Ltsl be al
168sI three aiid iio more then twelve Iruslees. One third of the Injslees musl retire al each Annual General Meeting:
roliring Truslees are 8llgSble for re-appoinlmenl.
TTiJslees are sefecled on the basis of Ihelr speclali51 skllls and knowledge Ihat is relevaiil lo the Guild.
New Iruslee induction is undenaken on a one-tothone basis wlien Il18y are elected. Tliey are briefed on Ilielr legal
obligations under (:harily and company law. Ihe conlei)l ol Ihe meinorandum and arlicles ol associallon, Ilie charily
sliuLlure and decision-rnaking processes. re￿nI aclivitses ai)d finaiicial peilomiance and plans. There Is fomal Iralning
for Iruslees as reqLilred.
Risk management
Th& Iruslees have assessed Ilie major risk5 Io which Ihe ¢harily is exposed and are satisfied wllh the sysleins and
procedures that iii place lo manage and miligale Iliese.
Delailed considerailon of risks is delegated lo the Finaiice Comiiiillee. assisted by the Principal. A formal r8view of The
Gliild's risk iiianagemonl processes and Ihe risk regisler is undertaken as part of the cyclical policy review undertaken
by the 8oard of TILisl8es.
Revlèw of Activitles, Achlèvemei)ts aiid Pertormaiice
l-he 2023124 dcademic year marked the 98th anniversary of Ihe founding of11)e Guild and Ihe prograinme lias conllnued
lo develop wilh a grealer and more divefse ciirriculuni 11)an in previous years.
During the 2023124 aLademic and Iinancial year the Guild..
expended niore than £549,000 in the day-lo-day cost of providing educalion and leisure-lime occupations
continued ils long-lerm partnership wilh The Rossendale Trusl. a registered charity lor adults wilh learnlng
disabililies
continued ils long-lenn partnership will) Menlell. a regislered chaiity for Inenlal health
continued Ils long-lerm partnership wtlh Bare Necessities Toilelries Bank, a regislerad ch8rity for hygieno
continued its long-lerin partnership with Chelford, Handforth, Ald&Tley Edge ¢ind Wilmslow Care Community,
a collaborollon of local GP practices. communily services, council services, public health. Heallhwalch, voluntary and
other Ihird-party organisalions working logelher lo improve health and wellbeing lor our local comniunity.
conlinued ils long-lem partnership with Cheshire and WiwTal Parlnership NHS Foundation Trust
puvarty

The Guild for Lifelong Learning Limited
IA company limlied by guarantee. not havlng 3 sharè capltall
TRUSTEES. ANNUAL REPORT
for Ihe financial year ended 31 August 2024
Flnanclal Revlew
Total inGome of £544.447 was generated wlh the bulk of Ihis1£522.300) by way of fees from members partlcip81ing in
the Guild's programme of courses and aclivilies, the diiecl cost of which was £485.570. After overheads (including
'Governance' £2,904). lotal costs were £560.325 resulting in an overall dofi¢it of £15,878.
The Iruslees havè 211ocaled Ihe following funds: Strategic Re%erve at £80,000.. Buildinq Repalr Fund £50,000: and Land
nil L]Lill(liiiiJ l-.uiid L2il o,ooa. i-Ii?.y ale salisliod 11)al Ilie (Ji<irily li¢18 rissols avLlilable lo adciiualel51 fulfil ils oliliiJ<ilioiis.
However. Ilie charlly no longer has available the reseNes lo fund the eslablisliinenl of operalions in suitable premises
when Ihe lease on 1 Boume Street expires in 2061.
Flnanclal Results
Al 11)e end of tho finanual year the charily has assets of £598.94912023 - £581,908) and liabllilies 01 £203,40012023
£170,481). The net assels of the charity have decreased by £(15,878).
Prlncipal Rl$ks and Uncertalntles
Tlie tenure of premises IOT the charity lo deliver ils programme ol activities is considered lo be a risk. The lease on 1
Bourne Street, the primary sile for delivery of the programme, will expire in 2062. Tlie Trusl8es liave decided Ihat the
acquisilion of permanent premises for the charity lo deliver ils charilable purp05è is a key slralegic objective lo ensure
the lulure of Ihe charity. The building al 1 Bourne Slreel is a modular syslem buill uslng limber framed conslruclion
daling from 1g62.11 was constructed In accordance with Ihe lease and is cuirenlly consldered praclical and economic
lo m8inlaln In accordance with the lease lor Ihe remainder ol Ihe leiin. The building, wl)ilsl fil lor purpose, will raqulre
ongoing maintenance and repair as well as inleri)al remodelllng lu ensure Ih81 il fvnclions well for Ihe delivery of the
charity's objectives.
The key priorities are as follows..
The key priorities are as follows-.
The Iruslees of The Guild have a clear plan for tlie future of Ihe charily. However. the liming ol the Impleineiilalion
of Ilie plan Is sublecl lo Ihe circumslances caused by Ilie COVID-19 pandemlc. The Iruslees Intend to sleadlly
expand the provision of aclivllies ollered by Ihe charily lo deliver ils objects during the nexl five years. Tliis will be
achleved by working in pa￿lershiP with oll)er charilies. Cliesliire East Council and Ihe Department lor Educallon.
11 Is the Iruslees, inlenlion lo increase the nuinber ol courses, clubs and socielies dellvered,. and lo offer Ihls
expanded provision in a way that is accessible lo a larger proportion of the adult poptilallon. There wlll be an
expansion of face-lo-face learning in the East Cheshire and South Manchester a￿aS as and when community
venues be¢orne available.
Trustees
Tlie lluslees who served IhrouglK)Ut the financial year. except as noled. were as follows:
Janel Douglas
Sue Radley
Grace Reed
Paula Rlordan
Mallhew Smiili
Jol)n Dennis IResigne(i 30 November 2023)
In accordance wilh lh8 Conslilulion. the trustees relire by rolalion and, b8ing eligible. offer themselves lor re-81eclion.
Compliance wlth Sector-wldè Legislation and Standards
Tlie charity engages pro-aclively wilh legislalion. standard5 and codes which are developed for Ilie seclor. Tlie Guild
for Lifelong Learning Limiled subscribes lo and is compllanl with Ihe following..
The Cornpanies Act 2006
The Charities SORP IFRS 102)
Fundralslng
The charity has engaged in small scale and one-off fundraisiiig activities since ils inception. Provislon ol activities has
expanded in recent years and this has caused the ch2rily lo seek more funding to enable it lo deliver ils objectives. The
charity now raises lunds from a broader spectrum ot sources.. frotn large grdnt awarding bodies to small-scale giving
by individuals.
The charity has undertaken a number of income-generaling aclivili8s which subsidise the cost of the educational
progran)me. These activities alone do nol generale sulficiei)I funds lo suslain Ilie charlly's programme. As such, the
charity is indebled lo thè generous indlviduals and organisations who pK)vide donaiions al￿ grants to support work in
Ihe furtherance of ils charilabbe objectives.

The Guild for Lifelong Learning Limited
IA company Ilmlted by guarantee, Not havlng a share capltsii
TRUSTEES, ANNUAL REPORT
lor the linancial year ended 31 August 2024
Role of volunteers
The Guild is supported by approximately 100 volunteers who assist with the admlnislration of ilie charity,. the running
of tha groups, cllibs and societies., the mainlenance o118oume Street: Iho marketing ol the charity; fundraising for the
charily and exhibillons of the students, Art and Crall work.
Public ben8llt
Iii tselliii(J Ilioir ol)joe.Iivcs (Iiid pl¢inniiig IIic'ii- <irlivilies Iho -[ iii%leo% h1¢ ve. givv.n Ci¢ rclul roii8idcrolion lo 11)c Cliai'ily
Commlssioii's general guldance on publlc benefit and specific guidance on the advancamenl of educalion for publi¢
benefil.
Subsidies are applled lo all the ch8ri1y'S acllvilies. The purpose of the entire programnie of activities Is the adVancel￿ent
of education in conlunclion with the maintenance and improvemenl ol health and wellbeing. No students are excluded
due lo financial circumstances.. concessions and waivers are granted for students in financial need.
Approved by the Board of Trustees on
and signed on Its behall by:
Janet
Trust
glas

The Guild for Lifelong Learning Limited
IA company Ilmlted by guarantee. not havlng a share capltall
STATEMENT OF TRUSTEES, RESPONSIBILITIES
for the linancial yèar endèd 31 August 2024
The trustees, who are also directors of The Guild for Lifelong Leaming Limlted for the purposes of company law, are
responsible for preparing the financial staternents In accordance with applicable law and regulations.
Company law requires the Injslees as the directors to prepare financial slalemenls for 8ach financial year. Under 11)at
law the trusle8s have elected lo prepare the financial statemenls in accordance wilh Uniled Kingdom Generally
Arrp.pled Arr.OLinlin J( PIAe.lice. (Uniled Kin(Jdnm Ac,cnuiiling Sli111dards and rlpplicilhlp l¢?wl inrlu(Iln(i FRS 102 'TIIp
Fin(Incial Reportiiig Slandmrd applicablo iri Ilie UK and Republic ol Ireland" SeLlion 1 A {Sniall ￿'nIllIesl. Un(1or Loini)3ny
law the Iruslees must nol approve the financial slatemenls unless they are salisfied Ihal they give a Inje and fair view
of the stale ol aftairs of the company and of the surplus or deficil ol the company for that period.
In preparlng those financial sla18menls, Ihe Irustees are requiied to-.
selecl sullable a¢¢ounllng pollcies and apply them consislenlly:
make judgeinenls and eslimales that are reasonable and prudent-
slate whether Ihe financlal statements have been prepared In accordance with Ihe relevant financlal reportlng
Iramework, idenlify Ihose slandayds. and note the Èffecl and the reasons lor any materlal departure Ironi those
slaiidards; 8nd
prepaie the linancial slalemenls on the going o)neern basis unless il is inappropdale to presume Ihal Ihe ch8rily
will continue in operalS0n.
Th8 trustees confirm Ihal they have coniplied wilh Ilie above 18quirenienls in preparing Ihe fin81)cial slatemenls.
The Iruslees Are responsible lor keeping adequate accounting records 11)al are siilficienl lo show and explain the
charity's Iransaclions and dlsclose wilh reasonab18 accuracy al any lime the fin8ncial position of the Gharily and enable
Iliem lo ensure Ihdl the financial slalenienls comply with Ihe Compai)ies Atl 2006. They are also r8sponsible for
saleguaréing Ihe assels of the charily and hence for18king reasonable stèps for the prevenlion and deléclion of fraud
and other irregul8rilies.
Approved by tlie Board of Trustees on
and slgned on Its behalf by:
Janet
Truste
ou
las

The Guild for Lifelong Learning Limited
IA company Iln)Ited by guarantee, not havlng a share capltall
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF THE GUILD FOR LIFELONG LEARNING LIMITED
I have examined Ihe financial slalem8nis of Ihe charity for the financial year ended 31 August 2024, which comprise
the Statement ol Financial Activities. Ihe Summary Income and Expenditure Accounl. Iha Balance Sheel, the Slalemenl
of Cash Flows and Ilie relaled noles.
Tliis rcpoi"l is ii)Ic dp %olely lo Ihv, rli¢lrills nieiiibeis. as ¢1 body. in riccorrJ<1ncc ￿11117 Cl)ai)lor 3 ol Parl 16 0111)e Conip¢.11)ICS
Act 2006. My work has been undertaken so that I might compile Ilie financial slalements Ihat I have been engaged lo
compile, report lo Ilie Board ol Trustees that I have (lone so, and sla16 those matlers Ihal I have a9re8d lo stale lo them
In thi5 report and for no other Pufpose. To the lulle51 exlenl permilled by law, I do nol accept or assume responsibilily
lo anyone olher Ihaii Ihe charity and the Charity's men)bers. as a body, for my work, or for this report.
Respectlve responslbllilies of trustees and éxaminor
The charily's Iruslees Iwlio are also the direcloTS of Ihe company for Ihe purposes of company law} are responsible lor
the preparation of the finaiicial slolen)enls in accordance with the reqLJiremenls of the Companles Act 2006. Th8
charity's Iruslees consider Ihal ali audit is nol required for Ihis financial ye8r under Chapter 3 of Part16 01 the Con)panles
Act 2006 and Ihal an independenl examinalion is required.
11 is my iesi)onsibilily lo..
examine the financial slalemenls under seclion 145 of Ilie Acl:
follow the procedures laid down by the gpneral Direclions given by11)e Charity Conimission under secllon 14515101
the Cl)arilies Act 2011., and
$1<1te wl)elher particular mollers have come lo my allenlion.
Ba$ls of Independent examlner's réport
My examinalion was carried OLJI in accordance wilh the general Direclions giveii by the Charity Commlssion. Ali
exominalion in¢ludi)s a review of the accoiinling records kept by Ihe cliarily and a comparison of Ihe financi81 slalemenls
presented will) those records. It also Includes conslderalion o( any unusiial Stems or dlsclosures in Ilie financlal
slalemenls and seeklng explanations from Ihe Iruslees conceniing any such mallefs. The procedures uiidertaken do
not provide 81111)e evldence that would be required in an audit and consequenlly no opinion is giveri as lo whellier 11)e
accounts present a 'lrve and falr, view and ihe report Is limited lo ihose m3116rs set oul In the slalemenl below.
Independent exan)iner's stalemenl
In coniieclion wilh my examination. no maller has come lo my alleiillon wlilGh gives me ¢aus8 to b81i8V8 Ihal Iii, any
nialeTio1 respecl.,
Ac,counling r8c(Irds were not kept in accordance with séction 386 of Ihe Con)panies Acl 2006
the financial slatel￿entS do nol accord with those accovnling records
th8 financi81 slaleinenls do not comply with 11)e accouiillng requirements of Ilie Charilies Acl
11)e financial slalenienls have nol been prepared in accordance with the accounting requirements of section 396 of
th8 Companies Act 2006 and willi Ihe melhi)ds and principles of the Slalenienl of Recon)mended Practice apiilicab18
lo cliarilies prei)aring Iheir accounls iii accordance wilh the Financial Reporting Standard 1r ppllcablts in Ihrj UK and
Republic of Ireland {FRS1021
there is fLlrtlior Inlormallon needed lor a prop8r understanding of Ihe accounts lo be reached.
I have no conceiiis and have come across no oll)er mallers in conneGlion willi the examii)dlion lo which allenlioii should
be drawn in this rei)ort in OTd8r to enable a proper understanding of11)e financial slaleimenls lo be reached.
Steven Nixon Bsc (Honsl FCCA
LANGERS
Chartered Certified Accounlanls and Registered Auditors
8-10 Galley Road
Cheadle
Cliesliire
SK8 1PY
GB
Date:
19 February 2025
10

The Guild for Lifelong Learning Limited
IA company limlted by guarantee. not havlng a share ¢apltall
STATEMENT OF FINANCIAL ACTIVITIES
for the financ121 year ended 31 August 2024
Unrestrictod Restricted
Funds
Funds
2024
2024
Total Unr8slricled Reslricled
Funds
Funds
Funds
2024
2023
2023
Total
Funds
2023
Notes
Income
i)Oli¢ilions aiid leg<lLiQS
Charilable aclivilies
Adult education
Other trading activities
Investments
Other income
2.695
4.329
7.024
2,CJ09
6,1303
9,712
522.300
4.163
7.939
3.021
522.300
4,163
7.939
3.021
491,377
2,135
3,20B
2,346
491.377
2.135
3,208
2.346
Total Income
540.118
4.329
544.447
501.975
6,803
508,778
Expéndlture
Raislng funds
Charitable acllvilies
494
548,643
494
559,831
664
483,673
664
517,213
11,188
.33,540
Total Expenditure
549,137
11,188
560,325
484,337
33,540
517,877
Net in¢omellexp8ndlturel
{9,019)
{6,859) {15,8781
17,638
{26,7371
{9,0991
Transfers bolween funds
13251
325
Net movément In funds for
the financlal year
19,0191
16,8591
115,8781
17,313
(26,412)
19,0991
Re¢onclllallon ol fund¥:
Tol81 funds beginning ol the
year
15
389,856
21.571
411,427
372,543
47.983
420.526
Total funds at the end of
the year
380.837
14,712
395,549
389,856
21,S71
411,427
The Statement of Flnancial A¢livili¢s includes all gains and losses recognised In Ihe financial year.
All Income and expondilure relate lo conlinuing activities.
Th8 liotes on pages 15 10 23 form part oflhe fir)aTKial statements

The Guild for Lifelong Learning Limited
IA company Ilmiitd by guarantee, not havSng a share capllall
SUMMARY INCOME AND EXPENDITURE ACCOUNT
for the financial year ended 31 August 2024
Statement of
Financial Activlties
2024
2023
Gross income
Unreslricled fEinds
Rcslrirlp.d liin(l%
540,118
4,329
544,447
508,778
Tolal Income
Total expenditure
544,447
{560,3251
508.778
1517.8771
Net Incomellexpèndlturel
115,878)
19.0991
The charily lias no recognised gains or losses other than the results 8nd cas17 ftows for the financial year. The results
for the financial year have been calcul8l&d on the historical cost basis.
Th8 noles on pages 15 10 23 f(bmi parl of the 17nanci81 statements
12

The Guild for Lifelong Learning Limited
{A coinpany limlted by guarantee, not havlng a share capital)
Company Number.. 08331345
BALANCE SHEET
as at 31 August 2024
2024
2023
Notes
Flxed Assets
Tangible assets
311,897
317.806
Current Assets
Deblors
Cash al bank and in hand
10
9,506
277,546
5.260
258.842
287,052
264,102
Credltors: Amounts falllng due within one year
12
{203,400}
(170,481)
Net Current Asset5
83,652
93,621
Total As$8ls less Current Llabllltle$
395,549
411,427
Fuiids
Reslricled trust funds
0¢sSgnaled funds Iunreslficledl
Geiier81 fund {unr8slricledl
14,712
380,000
837
21,571
380,000
9,856
Total funds
395,549
411,427
These financi81 slalemenls Iiave been prepared In accordance wilh Ihe spe¢lal provislons relaling lo small companies
wilhln Part 15 of the Companies Act 2006.
For Ilie financlal yèar ended 31 August 2024 the charily was eiililled lo exempllon from audil uiider section 477 of the
Con)panies Acl 2006,. anij no nolice has been d8posiled under seclion 476.
The Iruslees confirm Ihal the members have nol required Ilie company lo oblain an audit ol Ils financlal slalemenls foi
th8 financlal year in questson In accordance wilh section 476 of the Companies Act 2006.
The Inislees aoknowledge Iheir responsibilslies lor ensuring that the charity k6eps accounting records which comply
wlih secllon 386 and fo¥ preparing financi81 slalemenls whicli give a true and fair view of the slal8 of affairs ol Ilie charity
as al Ihe end of the financial year and o( ils profil and loss for Ilie financial year in accordance wilh Ihe requirements ol
sections 394 and 395 and which othenvise comply will) Ilie requiremenls oftlie Companies Act 2006 relating lo fiiianclal
slalemenls, so far as applic8ble lo 11)e charity.
The financial slalemeiils liave been prepared in accordance with the provisions applicable lo coiiipanies subje¢l to Ilie
small companies. reoime and in accordance with FRS 102 "The Financial Reporling Slandard applicable in the UK and
Republic of Ireland" applying Section 1A ol Ihal Standard.
Approvèd by the Board of Trustees and authorlsed for issue on
bÈl)alf by
and signed on Its
Janet D
Truste
las
The notes on page$ 15 to 23 fomi part ol Ihe linancial staiements
13

The Gulld for Lifelong Learning Limited
STATEMENT OF CASH FLOWS
for the fin8nclal year ended 31 August 2024
2024
2023
Notes
Cash flows from operating a¢tlvitles
Nel Inovement in liinds
Adjuslmenls for..
Depreciation
Interest receivable and similar Income
(15.878)
19,0991
12,055
(7,9391
42
12,227
13,2081
Gains and losses on dispos81 of fixed assels
16331
Moveinenl.1 In working capital-
Movement in debtors
Movement in credilors
(11,7201
<6601
{4,2461
32,919
6,123
15,455
Cash generated from operations
Inlerègl paid
16,953
1421
20,918
1531
Nel cash generated from operating aclivities
Cash flows from Investlng actlvitles
Ii)leresl recelved
Payments lo acquire tangible assets
Receipls from dlspos&l of tsngible assets
16,911
20,865
7,939
<6,1461
3,208
115.1971
15,000
Nel cash generated from Inveslinenl 8Ctlvities
1,793
3,011
Nel117crease In cash and cash equlvalenls
Cash and ¢ash equlvalenls at the beglnnlng of the year
Cash and cash equlvalents at the end of tho year
18.704
258,842
23,876
234,966
11
277,546
258,842
14

The Gulld for Lifelong Learning Limited
IA company Ilmlted by guarantee, not having a sharè eapitall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2024
GENERAL INFORMATION
The Guild for Lifelong Leaming Limited is a company limileij by guarantee incorpofaled In England. The
regi51erad office of the charity is 1 Bourne Streét, Wilmslow, Cheshire, SK9 5HD whlch is also th6 principal
place of busines4 of th?. charity. The financial stalempntg h<lVP. l)ep.n pre4eiitp.d in Poiind l£} wliir.h is al80 11)p.
luncliunril cLirroncy ol Ilie cl)arily.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting policies have been applied consislenlly in dealing with items which are considered
material in relation lo Ihe chaiily s financial slalemenls.
Basis of preparation
The 1Sn8ncial statements have been prepared on the golng concern basis und8r Ilie hislorical cost convention,
modified lo include certain Ilen)s al fair value. The fiiiancial slalements have been prepared In accordance with
the Slalemenl of Recoinmended Practice (SORPI "Accounting and Rèporting by Charities prepBring their
accDunls in accordance wilh Ihe Fii)ancial Reporting Siandaid applicable in the UK and Republic ol Ireland FRS
102" applying Section 1A of Ihal Slandaid.
As permllted by the Companies Act 2006. the charily has varied the standard forinats in that act foi. the
Slalemenl of Finaiicial Aclivilies and the Balance Sheel. Departures Iron) the standard formals are lo comply
with Ilie fequirements of IheTr Charilies SORP and are in compli8nce with sectlon 4.7, 10.6 and 15.2 of that
SORP.
Statement of coinpliance
The financial stalemenls of the charily lor the financial year ended 31 August 2024 have been p￿p8￿red on 11)e
golng ¢oncern basis and In accordance with Ihe Slalenienl ol Recommended Practice {SORPI "AcLounliiig ai)d
Reporting by Chaiilies preparing Iheir accounls in accordance willi the Financial Reporting S18ndard applicable
in the UK and Republic of Ireland FRS 102" applying Section 1A ol tlial Slai)dard.
Fund ac¢ountlng
The following are Ilie calegorles of (unds maintained..
Rèstrlcted funds
RÈstricled funds r8present income received whicl) can only bo used lor particular purposes, as specified by the
donors. Such purposes are wilhin the overall objectives of the charily.
Unrestrlcted funds
Unreslrieled funds conslsl of General and Designalad funds.
General funds represent amounls which are expèndable 81 the discretion of Ihè board. in lurtlierance ol the
objeclives of Ihe charity.
Deslgnaled funds comprise iinreslricted funds Ilial the board has, al ils discretion, sel aslde for parlicular
purposes. These designalions have an adminislralive purpose only. and do nol legally restrict the board's
discretion lo apply the fund.
Incoine
Inbome is recognised by iiiclusion in 11)e Slaleinei)l of Financlal Acllvilies only when (he charily Is legally eiililled
lo Ilie Income, performance condilions alla¢h8d lo Ihe ilem{sl of income have been mel, the amounls involved
can be measured wilh sulficienl reliability and il is probable Ihal the income will be recelved by thè challly.
Income from ¢harltable actlvities
Income from chariloble aclivilies Include incoine earned from Ihe supply ol services undor conlraclual
8rr8ngemenls and from performance related grants which have conditions Iliat specify the provision of particular
services lo be provided by the charity. Income Irom government and olher co-lunders is recognised wl)en Ihe
charity is leg211y entitled lo the income because il is lulfilling the conditions contained in the related funding
agreements. Where a grant Is received iii advance, its recognition is deferred and included In creditors. Where
enlillemenl occurs before income is received. il is accrued in debtors.
Granls from governmeiils and olher co-funders typically indude one of the followng types of condilions..
Perfomiance based condilions- whereby the charrly is coniraclually enlilled to funding only lo 11)8 exlent tlial
Ihe core objeclives ol Ihe granl agreemenl are achieved. Wliere Ihe charity is meellng Ilie core objectives of a
grant agreement, il recognises the relaled expendilure. lo Ihe exlenl Ih8t il is reimbursable by the donor, as
15

The Guild for Lifelong Learning Limited
conknnued
IA company Ilmlted by guarantee, not haviilg a share capilall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year endèd 31 August 2024
income.
.Time based condllions.. whereby the charily ig conlraclually enlilled lo fLinding on the condition that It is ulilised
in a particu18r period. In these cases Ilie charily recognises the income lo the extent il is ulilised within Ilie period
speclfied in the agreement.
Iii 11)0 cibsei)ce ol sucli coiidilions, assui))iiig Ili&l1 receipt is probablc and 11)p. aniouiil can l)e rpliably iiie*cl%lJlO.(I,
graiil Income is recognised once the cl)8rily is notified of enlitleinenl.
Granls received towards Capital expenditure are credited lo the Slalemenl ol Financial Activities when received
or receivable, whlchever Is eartier.
ExpendSlure
Expenditure Is analysed between cosls of charilable aclivilies and raising fund5. The costs of each aclivily are
soparalely accumiilaled and disclosed, and analysed according lo Ihelr major coinponenls. Expenditure is
recogiiised when a legal or conslruclive obligation exists as a resull of a pasl event, 8 transfer af economic
benefits is reoui¥8d in selllemenl and ihe amouiil of Ihe obligalioii can be reliably measured. Support costs are
those funclSons Ihal asslsl the work of th6 charily bul cannot be allribuled lo one aclivity. Sucl) cosls are
allocaled lo aclivilies in proportion lo slalf liine spent or other suitable measure for each aclivily.
Tanglblè f Ixed asset5 and dèprèclatlon
Taiigible fixed assets are slal&d al c051 or ai valualion. less accumulaled depreciation. The charge lo
depreclalion Is calculatèd to Wfile off the original cost or valuaik)n of langlble fixed assets, less 11)eiT esllmaled
residual value, over 11)cir axpecled uselul lives as lollows..
Long leasehold properly
Plant and niaclilnery
Fixtures. filllngs and equipment
Slraighl line over Ille ol leas6
Slraighl line ovei 3 years
201J/o Slraighl line
Leaslng
Renlals payable Linder operating leases are deali wilh in the Incon)e and oxpenditure account as Incurred over
11)e period of the rental agreement.
Debtors
Debtors are recognised al the seiilemenl amounl duÈ alier any discounl ollered. Prepayim8nls are valued al
Ilie amount prepaid nel of ai)y Irade discounts due. Income recognised by the charity from governmeiil agencies
and other co-funders, bul not yel re￿iVed al financial year end. is included in debtors.
Cash at baiik and In hand
Ctish al bank and In liand c(¥nprises cash on deposit al banks reoulring less than Ihree Inonlhs nolice of
withdrawal.
Taxation and deferred laxalion
No curr8nl or deferred laxalioii arises as Ihe charity has been granted charilable exeinplion. Irrecoverable
value(i added 18x is expensed <lS incurred.
Peiisloiis
The cliarily operales a defined conlribulion pension scheme ft>r employees. The assets ol Ilie scheme are held
separately fi'oiii those of Ilie charlly. Annual conlriblilions payable lo the charily's pension scheme are charged
lo the income and expenditure accounl in the period lo whith Ihey Telale

continued
The Guild for Lifelong Learning Limited
IA company limlted by Buarat)tea, not having a share capltall
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2024
IMCOME
DONATIONS AND LEGACIES
Unrestrl¢tèd Re$trlcted
Funds
Funds
2024
2023
Dondlions individually ILiss Ilian r.1.000
Donations individually more thai) £1.000
VCSFE Grant
Co-op Grant
Warm Places Grant
Manchester Airport Grant
CVS Grant
1,695
1.000
665
2,360
1,000
1,000
3,000
2,053
1.000
2.664
1,000
2,664
1,000
2,695
4.329
7.024
9,712
CHARITABLE ACTIVITIES
Unrestricted Restrlcted
Funds
Funds
2024
2023
Grant8 from governments and other co-funders:
Classes & Courses
Clubs & Societies
Cafe
461,821
24,364
36,115
461,821
24,364
36,115
435,407
21,471
34,499
522,300
522,300
491,377
OTHER TRADING ACTIVITIES
Unrestrlcted Restrl¢ted
Funds
Funds
2024
2023
Sundry sales and sponsorship
Income from lellin9 and licensing of proparty for
non cl)arilable purposes
1,783
2,380
1,783
2,380
600
1,535
4,163
4,163
2,135
INVESTMENTS
Unréstrlct¢d Restricted
Fiiiids
Fuiids
2024
2023
Bank Snleresl
7,939
7.939
3,208
OTHER INCOME
Unrestrlcted R8strlcted
Funds
Funds
2024
2023
Gain on dispos31 of assets
Ollier i￿)me
633
1,713
3.021
3,021
3,021
3,024
2.346
EXPENDITURE
RAISING FUNDS
Direct
Costs
Oth8r
Costs
Support
Costs
2024
2023
Fundraising expenses
494
494
664
17

Continued
The Guild for Lifelong Learning Limited
IA ¢orHpany limllod by 9uaranleè. not having a share capilall
NOTES TO THE FINANCIAL STATEMENTS
for the financlal year ended 31 Augusl 2024
CHARITABLE ACTIVITIES
Dlrèct
Costs
Othor
Costs
Support
Costs
2024
2023
Courses cosis
Groups, Clubs & Societies Cosls
Pwosi)eclus & Websilo
Marketing & advertising
Gross wages & salaries
Employers Nl
Deflned coi)Irlbullon penslon costs
Cafe stock
Tralning
Ti'avel & subsistence
Recruilm8nl expenses
Stall benefits
DBS checks
Rent
Rates and water charges
Light, heal & power
Premises fepoiTs. ¥enewals &
mainlenanLe
Postage & telephone
Sialionery & printing
SOf￿are licences & èxpenses
Insurance
Cleaning & sundries
Cafe projecl
HMRC interest
Leg81 a profe8sional fees
Bank clTrarges
Depreciallon & 8morlisallon
Governance Costs (Note 4.3)
135,530
26,885
2,260
8,010
285.568
13.910
4,187
9,22Q
135,530
26,885
2,260
8,010
285,568
13,910
4,187
9,220
3,241
44
119,556
28,226
8,664
259,415
11,495
3,205
12,177
4,445
318
200
476
326
80
4,192
14,115
4,114
3,241
44
566
545
40
6,627
12,840
12.586
566
545
40
6,627
12,840
12,586
1,691
2.176
1,691
2,176
2,198
3.037
155
7,020
2,427
3,267
S3
187
11,151
12.227
2.592
7,484
4,187
7.484
4,187
42
672
6,561
12,055
2,904
42
672
6,561
12,055
2,904
485,570
74,261
559,831
517,213
GOVERNANCE COSTS
Dlrecl
Costs
Othgr
Costs
Support
Cogts
2024
2023
Indèpendanl examinallon fee
Independeiil examiner oll)er fees
2,760
144
2,760
144
2.592
2,904
2,904
2.592
SUPPORT COSTS
Cost of Cliaritable Governan¢e
Ralslng
Actlvlties
Costs
Funds
2024
2023
Support
494
71.357
2,904
74,755
73.244
ANALYSIS OF SUPPORT COSTS
2024
2023
Suppori
74,755
73,244
18

continued
The Guild for Lifelong Learning Limited
IA company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
lor (he financial year ended 31 Aug4ASt 2024
NET INCOME
2024
2023
Net Income Is stated aftef charglngllcredltlng):
tJepreci81ion of lan9ible assets
{Surplusl on disposal of tangible fixed assets
Opei¢ilii)g lease ien11c Is
Land and buildings
Independent Examiner's remuneration=
Independent examination services
lax 8dvisory services
12,055
12,227
16331
40
80
2,760
144
2.592
INVESTMENT AND OTHER INCOME
2024
2023
Sui)dry income
Bank interest
3.021
7.939
1,713
10,960
4,921
EMPLOYEES AND REMUNERATION
Number of gmployees
The 8verage number of persons employed (including executive Iruslees) during the flnanclal year was as
follows..
2024
Number
2023
Nvmber
En98ged on chartlable actlvilles
31
31
The slalf costs compiise:
2024
2023
Wages and salaries
Soc181 security costs
Pension costs
285,568
13,910
4.187
259,415
11,495
3,205
303,665
274,115
No Trustees received expeiises in the year.
19

The Guild for Lifelong Learning Limited
continued
{A Company Ilmiled by guaranlee, not havlng a share capiial}
NOTES TO THE FINANCIAL STATEMENTS
for the financial year 8nded 31 August 2024
TANGIBLE FIXED ASSETS
Long
leasehold
property
Planl and
Flxtures,
machlnery flttliigs and
equlpmènt
Total
Al 1 Sepleinber 2023
Additions
370,911
20.429
24,835
6,146
416,175
6,146
Al 31 August 2024
370,911
20.429
30,981
422,321
Depreclatlon
Al 1 September 2023
Charge lor the financial year
65.786
7.901
19,189
620
13,394
3,534
98,369
12,055
Al 31 August 2024
73.687
19,809
16,928
110,424
Nat book value
AI 31 Au9usI 2024
297,224
620
14,053
311,897
Al 31 August 2023
30Jf,125
1,240
11,441
317,806
10.
DEBTORS
2024
2023
Trade debtors
Prepaymenls and accru6d Income..
Pension prepayment
Other pr8paymenls
20
819
4,421
9,506
9,506
5,260
11.
CASH AND CASH EQUIVALENTS
2024
2023
Cash and bank balances
C8sII 8quival8nls
134,620
142,926
120,043
138,799
277.546
258,842
12.
CREDITORS
Ainounls falllng due withln one year
Trade cre(Iilors
Taxalioi) aiid soclal security cosls
Olher credilois
Accruals and deferred 5n¢oine'.
Pension accrual
Ollier dccruals
2024
2023
2,595
4,669
37
4,804
3.8117
150
682
195,417
161,640
203,400
170,481
Deferred income relales lo classes. courses, clubs and societies in Ihe next academic year.
20

continued
The Guild for Lifelong Learning Limited
IA company limlled by guarantee, not having a share ¢apltal}
NOTES TO THE FINANCIAL STATEMENTS
for the financlal year ended 31 August 2024
13.
PENSION COSTS - DEFINED CONTRIBUTION
The charily operales a delined contribution pension scheme. The assets ol the scheme are held separately
from thos6 of the charity in an independently administered lund. Pension cost5 amounted lo £4,187 {2023
£3,?.051.
Ilny¢li(l L()nlrlbiiliaiis oulslarirlirig al J l Augusl 20211 aiiiounled lo L682 (JI Au9iisI 2023 LO.001.
p￿paid c￿lIrIbUtIonS al 31 August 2024 amounted lo £O.00131 August 2023 - £8191-
RESERVES
14,
2024
2023
At the be9inning of th6 year
Deficit for the financial year
411,427
{15,8781
420,526
19,099)
Ai Ihe end of the year
395,549
411,427
15,
FUNDS
15,1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestricted Reslricted
Fui)ds
Funds
Total
Funds
At I September 2022
Movement during the financl81 year
372.543
17,313
47.983
(26.4121
420,526
{9.0991
Al 31 August 2023
Movement during Ihe Ilnancial year
389,856
19,019)
21.571
16.8591
411,427
{15,8781
At 31 August 2Q24
380,837
14.712
395,549
15.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 September
2023
Income Expendllure
Transfers
between
funds
Balance
31 August
2024
Restricted funds
Residenlial Courses
Cale Space and Equipmenl Fund
Ca(v Salary Fund
Jewellery Equipment Fund
Bookcase Plaiiue Fund
Youlh Mental Health Firsl Aid
Fund
Manchester Airport Tables Fund
CVS Tables Fund
Jewellcry Torch Fund
13.707
289
5,602
33
1,000
940
1,104
12,603
289
5.602
33
1.000
480
460
2.664
1,000
665
1,311
1.000
658
1,353
21,571
4.329
11,188
14,712
Unrestricted funds
Land & Buildings Fund
Slr21egic Reserve
Building Repair Fund
Unre51ricled General
250.000
80.OLK)
50.000
9.856
250.000
60.000
540,118
549,137
837
389.856
540.118
{549,1371
380.837
Total funds
411,427
544,447
560,325
395,549
21

The Gulld for Lifelong Learning Limited
continued
IA company Ilmited by ouar8ritee, not having a sharè capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 Augusl 2024
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charily, and lo provide reseN8s lor future activities,
aiid subjecl lo charity legislation, are free fr(￿ all reslriclions on their use.
Designated Revenue Funds
Tlie Iruslees have designated three lunds.
Land & Buildings Fund. Funds designated for the prowsion of land and l)uildings lo enable Ihe lulure operalion
of the charity. The was no movèment in Ihis lund durin9 the year and the balance in the fund at 31 August 2024
was £250,00012023 £250,000).
Siralegic Reserve. Funds designated lo asslsl I1￿ Guild lo be run down and wound up In an ordorly and
responsible lashlon in the event of the guild being financlally unable lo conlinue. There was na movemenl in
Ihls fund durlng the year and the balance al 31 August 2024 was £80,000 {2023 £80.0001.
8uilding Repalr Fund. Funds deslgnaled for major building repairs. There was iio movement in Ihls fund duilng
Ihe year and the balance at 31 August 2024 was £S0.000 (2023 £50.0001.
Rèstrlcted Funds
Resideiili<il Courses. Donalion uf £13.707 received from The Lamb Gulld of Holly Royde on Iheir cessdlion for
the provision ol residenti81 courses.
Café Spaco and Equipmenl Fund
Gran15 received towards the provisioii ol communal are¥ and equipmenl lor Ihe Community Cafe.
Café Salary Fund
Grant 01 £31,908 received from Cheshire East Covid Recovery Fund lowards tl)e costs of a full lime cafe Ifainer
and 5upervlsor for 18 months fiom cale opening.
Jewellery Equipmenl Fund
Reslricled donallon of £750 lowards the purchase of lewellery eqtsipmenl.
Bookcase Plaqu8 Fund
Reslricled donation of £1,000 lowards Ihe Inslallalion of a book¢ase plaque.
Youth Mental Fleallh First Aid
Reslrlcled grant of £2,053 for Ihè provision of youth menlal health first aid courses.
VCSFE
Reslricled grani of £3,IX)O towards Ihe rolè ol VCSFE Lead.
Manchester Airport Con)munity Triisl Tablos Fund
Reslricled granl of £2,664 lowards the purchase ol tables.
CVS Tables Fund
Resliicled grant ol £1,000 lowards Ihe purchase of lables.
Jewellery Torch Fund
Rcslricled ijonalions towards Ihe purchase of a lorth.
15.3 ANALYSIS OF NET ASSETS BY FUND
Flxèd
assets
charity use
Current
assets
Current
liablllties
Total
Reslricled Irusl funds
14,712
14,712
Unreslricled designated funds
Unreslricled general funds
242.157
69.740
137,843
134,497
380,000
837
{203,400}
311.897
272.340
{203,400}
380,837
311.B97
287,052
1203,4001
395,549

continued
The Guild for Lifelong Learning Limited
IA company limited by guaran¢e¥, nol havlng a sliaro capltal}
NOTES TO THE FINANCIAL STATEMENTS
for Ihe financial year ended 31 Augusi 2024
16.
STATUS
The charily is a Gompany limiled by guarantee nol having a share capilal.
The liabilily of Ihe members is limil?.d.
Every member of Ilie company undertakes to contribute lo the assets ol Ilie company in the event of 115 being
wound up while they are members, or williin one financial year Iherealler, for Ihe paymer)l of Ihe debts Bnd
Ilabililies of Ihe company conlfacled before Ihey ceased lo be members, and Ihe costs, charges and expenses
ol winding up, and lor the adjuslmenl of the righls of Ihe conlribulors among Iliemselves. such amount as may
ba r6qulred, nol exceeding £ 1.
17,
POST.BALANCE SHEET EVENTS
There have been no significaiil events affftcling the Charily since Ihe financial y8ar-ei)d.
HIGHER PAID STAFF AND TRUSTEE REMUNERATION
Shown below for higher paid s￿lff and Iruslees remuneralion are.. tlie number ol employees whose emoluments
including laxable beneflls bul excluding employei's pension conlribulions lall into higher i)aid slaff bands., the
contributions for the provision ol money purcliase pension for higher paid staff.. Ihe numbers of such staff lo
whom benefils are accruing under Inoney purchase pension scliemes., Ihe remuneralion and einployer pensi(Jn
coi)Iribulions for Iruslees.
18,
2024
2023
Nuimb8r of employees In band £80,001 10 £90.000
Nuinberof employees in band £90,001 10 £100.000
Conlrlbulions lor the provision ol money purchase pension
2,511
1,793
Niimber ol 8mployèes for whom conlributlons under mney pur¢l)ase pension
schemes are accruing
Trusleets remLineration gross remiineralion - Ilie PrincipAI
TrJslee5 remuneralion employers pension contributions - Ihe Principal
90,150
2,511
81,894
1,793
92,661
83,687
19.
NO RELATED PARTY TRANSACTIONS
There were no Iraiisa¢lions wilh relaied parties iri ihe year, excepl wilh regard lo Iruslees, remunerallon, whicl)
are fiilly dlsclosed in notes above.
23