REGISTERED CHARITY NUMBEIL. 1196237 PORT O TRUST ITED FINANCIAL S TEMENI EM)ED AUGUS FOR DOFE MELLE FI CRT Limited Flat 24 Wellit)gtonia Covrt LaiThe C103e Brighton E88t Sussex BNI 6TP
HE CUILD OF ENAMELLERS co FO OF THE YEAR NANCIAL STATEMENTS ED31 ST 2024 Pagc Report of the Try5tees I to S Indepethdeb)t EAamlll¢r'$ Report StAtement of FINan¢ig1 Actlvtttel B*l8nté She Notes to the Fln¥pctsl Statements 9 to 15
THE GUIU) OF ENAMELLERS RT OF THE TRUSTEES FOR T E YEAR ENDED 31 AUGUST 2(n4 Th¢ InJstee8 present their Teport with the financiat statements of th¢ th8rity for the yeaT ended 31 Aiigusl 2024. Tho m]slees bave adopted tlle provision5 of Accoulltillg and ReTthitig by Charities.. St8tement of Recorntnellded Practice applic8ble to Charities pYepaTiJ)g their accounts in accordance with the Finan(i Reporting Standard applicable in the UK and Republic of Jreland (FRS 102) (effectkv¢ l Jgnuary 2019). OBJEcfIvES AND ACTIVITIES Objectives and alm5 Th¢ Gvild's obje¢tives gre l. Éo furth¢r the preservatioll, skilL excgllence and improvement of CTaft8rnallship in Vitre0 ¢ngmeliing foT the benefit of th¢ public, 8Dd 2. 10 adv¢ publi¢ educatioll in craft8mansbip. SIRnincMnt a¢llvitles The activities that h&v¢ been c&Thied since S6ptember 2023 in support of thesg objectives Brc - ADm]al conference. Apri5 2024 - Regional work shop - On•lin¢ work5bops - The quarterly journa] - Bursllry Award 2024 More detail L5 givcry on each of th¢s¢ in the followng SL¥tion. M¢mbersbip of the guild of enatrnellers is open to any member of the public who is intsrested in vitreous ¢t)amelling 50 91] of these activiries are aligned with tlLe r¢quir¢meDt that the Guild must op¢rat¢ for the public benefit. The te¢9 are thlly AwAr¢ of tho suidau¢¢ from th¢ CknHrity Commls8ion witb r¢g&rd to op¢rating for public bellefit. The Guild is by an entbusitlQ volunteer ¢omtnuDity, the two principle c¢)mpon¢ut$ are th¢ Regiona] Repro8¢ntAtives who co-ordinate tIViti¢$ with in their re8ioll4 and the Executive Committee who gre re5ponsibk for overseeing Guild acti115. Pllbme ben¢flt The ttustees ¢onfJrni th tbey Teferr¢d to the guidan¢e contained in the Charity Commi19ion'& w¢Trl guidance on publi¢ benefit whell reviewln8 the Chart5 atm$ and obj¢¢tiv¢8'and in th¢ planning of tUre 8¢tivitie& The ttus¢es believe that thi9 19 dotailed Ill tb¢tr report, Page I
THE GUILD OF ENAMELLE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 AUGUST 2024 ACHIEVEMENT AND PERFORMANCE Charltgble 3Ctivltles Annual eonferewee- April 21124 Tho R{ull1 conf¢rence was held in Millfield School attd was agaill attended by 72 Guild members. The attendees b¢n¢fited fro]D Io81Sed expetts in the fleld of vitrcous enamelling who gave their Éimf to deliver a c]as8 in ¢n8mol painÉiThg and seven workshopg. The worksknps covered the following subjects - Forming and Enamellitig BronEe and CoppeT Scre¢n M¢sh (Barbara Minor) - Designing foT Enamel and Yewellery (Harriet St iL8er) - Ewavin8 for enamelling-Beginn¢rg and itnprovers (Jane Short) - Enamel Paintin8 (Keitb Seldoll) - A LA)ok Plique a Jour (Melvyn Jellnings) . Fa5tetLings and findings work5bop (Sarab Ma¢R8e) - Too]makins workshop crim BLad¢s) The tn&slu class w also made &vailabl8 over Zoom for people who were unable to attend the conforellce iTh wsoll. tn rnany cases p¢opl¢ who attended t&e conference went on to deliver the same workshop in their local regions thus eding the Guild's second obJtIve lo advance pub]i¢ educ&tion ttt vitreou5 wwn¢lling. Region*1 wtsrk shops The followkng reonal workshops bav¢ held this year - many thanks to the tb¢ orgonis¢rs and the th¢ tutors who vel to teaclL at tlLem, Reglon D4É¢ SubJectne&der 20th January 2024 13th June 2024 3rd August 2024 18th Novemb¢r 2023 J3th Janupry 2024 17th Febnory 2024 16th Mah 2024 18th May 2024 15th JUD¢ 2024 20th JuDe 2024 14th August 2024 scree priniin8 Julle Rattray Copper shim with Jill L¢vetLton Cloisonne with Dorothy Cockrell Explorin8 sbi]nmér with Ann Joups Ella¥1Th8 HeBtheT LHTSQll (3roup project- Seasonal transition$ (Jroup proje¢t- Se050nol transitiOD5- siftiug Exploring palntingwith Ann Jones Vislt to Honnab Webb's worksbop Continuing the seasortal transitiODS group project Fun with ¢olour with Atmie Harris 314 12th N0Veb 2023 1st June 2024 30th September 2023 2nd fkcember2023 23rd March 2024 6th April 2024 lQth May 2024 16th Jutte 2024 Enamelling bowls, crackle 8Jaze led by Sally Davis Hard &t)d soft enamel$ with Sineod ofonnor Cloisonne with Melw Jennings Painting enAme]s with Magsie Cundy atsd Sharoll Ford SunlLght 5¢Te¢lls Thith Shirley Gor¢ Sulllighl reett3 witb Shirley Gore Kiln fjred b¢ad5 With sh0 Ford Cl1,8 repousse with Jill tzventon Bursary award 2024 The 2024 Bursary was awarded ¢0 Paula Dione Wilson, The Bursary 15 made tM)ysible by dLe wierosity of 8poll50TS - Milton BTldge, Proopg Broth¢T4 Vitrurn HalsOn&Ha[TIs0 Corby Kilns, tbe British Society of Enam¢llers aad Cron)&rtio Hobbymft. We aye delighted to welcojllo HS w$h 418 &llew sponsor in 2025. Tbr Journal The Guild continue8 to produce 4 3&5UE3 of the Journal ¢Ach y¢ar, these are scnt to All Memb$. The educatiolI]DStrotiofjaL articles fromthe JouTnal have been added to the rel¢vallt sertion of the w¢b5its. Page 2
THR GUIIJI OF ENAIVIEL REPORT OF TllE TRIISTE FOR THE YEAK ICL¥DCD 31 AUGUST Donations This year we were deliO]ted Éo teceLve a signifL¢ant donation from Janet Nolrnan. After a distit)guished career as museum ConSeatOr Janet took up EnaffiellinB &Dd loter took onthe iask of tea¢billg other people how to ewel beads a mi88itin sbe has now passed on to SharonFiTrrd. The Gui]d 15 deepty appr¢ci&tiv¢, notonly of the fla1 contribudon, butal80 of t tnany otberways inwhichjallet has supported the Guild over th¢ years. FINANCIAL REVIEW FittwDelal position The clwity aehieved a surph]S Lluritig ihe year of £2,745 and thi5 has b¢cn added to the reserves brouglrt forward of £40,901 to le&v¢ fA3,646 to LXTrÈed fonv8r&. Rts¢rY¢y polky Ihe Guild aimg to hold sufficient reseives to be able to cover the ¢0st of aD atmual confcT¢ll¢¢. The cOt]ftye 18 th¢ Guild's ¢$1 annual expenditure and higknest risk ilefft. In the event that wc bad to cancel a ¢onfeTence at short notlce, it may Ix drffi¢ult to recover money thai hats alr¢ady been ¢QTnmitttd to the v¢nu¢. The amouol of reserves is held is.. £43,646. STrUCTURL GOVERNANCE AND MANAGEMENT Cuverning document The Guild's governing document is the Conslitution dated 21 October 2021. Recrultment appolntment of o¢w trustees Trusteeg are voted in allnually at thE Guild's AGM in accordaD¢e with section 13 in the congL1tuilo Tt is cxpe¢ted that trus¢e¢8 will be membcrs of the Ex¢cutive Cou1tte¢ and will usually includ¢ the three chaira (viGo, ¢uryen¢ and retiring) and the holders of the followillg iKlSitions'. .Treasur¢r - Membership Secretary -webmaster Atl additional trnstee respon8ible for outreath is elected from one of tb¢ followingpositions: - Selection effjd awards gecretary . Bursory secreffiry . Publicity offi¢er This posilion is C¥ntIY beld by the Awards aDd Sol¢¢tiOQ SE¢r¢tary. Tbe nurnbw oltrustees is 5¢t out in seeiion 12,3 of the constitutioll a5 follows.. 8).There inust be at l¢ast thTee ¢kniry ttvstee5. If tho llumb¢r fa115 below this minimum. the reJmAitting trustee or ttvstee5 Lll8y act only yo caLI a Meeting of ihe cIlty trustees, or Y4ppoini a Dew charity tntstee. b).The tnaximum llumber of ¢harity Iruste4s is Iwelve. The chaTity truglees may not appoint any tnL8te¢ rfas 8 resuli tbe number of charity trustees would exceed the maximum. REFERENCE Af4D ADMINISTRATIVE DETAILS Regtsleyed Cbtdrlty number 1196237 Prin¢lpal Addre 27 Avon Way London E182AR Page 3
THE CUILD OF ENAMELLERS REPORT OF THE TRUSTEES FOR THE YEAR EI4DED 31 auGUST 2024 Trustees z stAttery {webmler) R AJoneg (Awards and Selection Secretary) S Rowley (Treagurer) J Clarksort (Secretary) (wppointed 1.9.23) (resi8ned 13.4.24} L Selway (Retiring Chair (2023124)) (res]ed 3 L.10.23) K Phipps (Vice Chair (2023124)) (Chair) J RiddingtorL {Member9bip Secretary) C Lockwo (RetIrti Chair 2024125) N Latsweyer (appointed 8.10 24) F (lun)ey (Vi¢¢ Chair 202314) (appointed 13.4.24) Independeut Exomlner Cbristbpher Robert Tyl FCA DthA FCJE FI CRT Limited Flat 24 Wellingtonia Cowt Laine Clos¢ Brighton East Suss¢x BNI 6TD Banker5 co.01Ve BaDk PO Box 250 Delf Hous# Sollthway Sk¢lmersda]e WN8 6WT HSBC EAytingwold Market Place Yorkihire Y06I 3AA Lloyds Bank CknÈiuL8ford t£gg 08 l Legg Street Chelmsford sex CMI IJS 186 Streatham Higkn Road Londoll SWIO IBE STATEMENT OF TRUSTEES, RESPONSIHILITIIS Th¢ trustees respoJ)sibl¢ for pr¢parift8 the Report of tlLe TTUStee5 artd the fin8ncial siatement5 in accordan¢e with appliGable law atsd United Kingdorn AccoufttitigstdrdS (Uuited Kingdo Gen¢r8lly Accepted Accowiring Practlce). Page 4
THE CUILD OF ETrIAMELLE REPORT OF TflE TRIT8TEE FOR THE YEAK KIYI)ED 31 AUGU 24 srATEMKNT OF TRUSTEES, REsPOL¥4SIBtLIES- contlnued The law applicabl¢ lo dwities in En and WB]e8, the C]wiiies A¢1 2011, Charity (Acco¢8 atLd RepoTts) Regulations 2008 and the wov108 of the trust deed t¢quir¢s the ttitsÉees fo prepare finanoial staiemejrts foT ea¢h financial year which give a true and fair view of the stats of affairs of the charity amd of tlle incoming resources and applic8tion of re8OUTce5, includin8 the incotne expeDditur¢. of the dwty foT p1(%1. In preydriDg those fu]an¢ial gtatements, the trustees arc req]red to s¢IL¥ suitable a¢couDting policies alldthen apply them ¢onsist¢ntly' obserye the m¢tlx)dg and priJ)¢iples iLthe Charity SORP; llMke judgements and estimates that 8r¢ reasonable and prndent; ppare thfj financial stAtetnellts on 8oin8 ¢oncern b&sis unless it ts inapprwate to preslrne that the chaTity will ¢ODtinue in business. Th¢ trllstees ar¢ spOnsI7)le for keeping proper Accountin8 recDTds whi¢h disclose with tyosoDable Accwacy at ony lim¢ th¢ financial position of the ¢hariry and io enable them to ensure that the financial ateMentS compty with the Charities Act 201 l. the ch7ry {Accounts at]d Reports) Regulations 2008 and the provisioJ)s of tbe trust deeiL Th¢y are al80 responsible for Safeguarding the assets of th¢ oharty and henc¢ fot iaking Teas0tble steps for tbe prevention d¢tectioll of fraud alld otber irregularitieg. Approved by order oFthe bo oftrJs1ees on ....,......... , and si8n¢d on its bebalf by: Z SiattEry- TN51¢E P4ge 5
INDEPENDEN HE CUILD OF ENAMELLEIiS TRUSTEES OF Independent examiner's report to the tru$t¢e4 of The Gvlkl ofEnameller8 I report to the charity tntstees on my examillation of thè aOlts of The Guild of Enomellers (the Trust) for the year ellded 31 August 2024. Re&poMslbllltles ba51s of report As the charity trustees of the Tn]st Y{ a resPO]Lsibl¢ for the prepthmtion of the a¢¢ounts itL accoTdance with the Tequiranellts of tbe Charities Act20.11 ('the Acty, I in respectof my examination of the Tn]st's accouJ]ts caTried out wder Section 145 of the Act attd in ca78 out my I hftve followed all appli¢able Directions given by tho Clwity Ci)ynmigsion under Section 145(5Xb) of the A¢t. IndependellÉ examlner'8 sÉalemellÉ l tsave ¢ompled n)y examinarion. I coJJfm that tLO mat¢riAI h*v¢ c4Jme to ]ny attetttion in ¢omiection with the examination giving cause to believe that in any material I&%pect: CotIllg r¢cord8 wer¢ not kept ID rwt ofthe Thiyt as TEquired by Sedion I30 ofthe A¢t' or. the aOUnts th) not accord with those records; or the ac¢ounts do not comply with the Applicable requircrnctLts ¢oncerniDg tILe fonn alld ¢ontent of accounts set oiit in the Cheyitses (Ac¢ounts and R•)its) Regulation5 2008 other tha any rnquir¢m¢nt that the a¢counls give tru¢ and fair view wbith 18 not amatter consideredas port of an ij)dep¢tt examillatiott. I httv¢ no concern and bave ¢<Thie acr058 no other matteys in conttection with th¢ ex]lltion to which attention 51Lould be dravm in thL5 report in OTder to ellable a proper understAndit)g of tho accoutrt3 lo b¢ reacbeLt Christopher Robert Tyler FCA T)CIL4 FCTE FI CRT Limited Flat 24 W¢llin8tOL)ia Court Laitte Close Brighton East Sussex BNI 6TD Page 6
THE CUttJ) OF EF4AMELLERS TATEMElff OF Fll¥ANCIAL ACTTVITILS FOR YEAR ENDED 31 AUGUS'I. 2024 Period 1.6.22 y¢Ended 31.8.24 Unrestticted 31.8.23 Total Note5 TNCOME AND EP4DOWMENfs FROM Donations and lega¢i¢8 2.629 1.183 Oth¢Ttrading a¢tiYities Investtnent iucom¢ 39,526 463 47.626 157 Totsl 42,618 48,966 EXPENDITURE ON Charltab]e attivitl¢$ C]]arity extltU Support costs 38,583 1290 43,074 720 Total 39,873 43,794 NET INCOME 2,743 5,172 REC.ONCtLIATION OF FiJNDS Total funds brought fotivard 40,901 35,729 TOTAL FUNDS CARRtED FORWARD 43,646 40,901 The llotss form part of these finala} statements Pa8e 7
THK GUILD OF EN LLE BALANCE SIIEICT 31 AUGUST 2024 2024 Unrestricted fio)ds 2if23 Total Notes FIXED ASSETS Tangible assets 10 2,557 1.901 CURREfgT ASSETS DebioTS Cash at batsk and in Iwid li 2.560 4D.969 4,131 35.837 43,535 39.968 CREiblTORS Amounts fallin8 due within one year 12 (2.446) (968) NET CURRENT ASSET5 41,089 39.000 TOTAL ASSETS LESS CURRENT LIABTLrriES 43,646 40,901 NET ASSETS 43,646 40,901 FUNDS Unrestricted fiinds 43,646 40,901 TOTAL FUNDS 43,646 40,901 Th¢ finallcial statenJe])ts were approved by the Board of Trugtees and outhorised for i58ue z8..t a""i'1'2v"z5" and w¢r¢ signod ollits b¢h&if by". Z Slattery- Trnstee The note5 eom part of th¢8¢ financial statgmenls Page 8
IU) OF ENAMELLERS TES TO FOR FINANCIAL STATEMENTS AREN I AUGUST 2024 ACCOlIING PQLICIES Basis ofprepfjrlng tbe fin*nelaJ statements Th¢ fin8mc1 statsments have en prepared in accordan witkL Accounting aud R¢portitig by C]wities: stAt¢m¢nt of Reconmi¢nd¢d Practic¢ 8pp]icable to ¢har&ties preparin8 their account5 in a¢¢ordance with the Financi Reporting Siandard applicable in tILe UK and Ryublic of Iretalld (FRS 102) (eff¢¢tiYe l JaJ]uary 2019) - {Charttie$ SORP (FRS 102}}, thè Financial Reporting StatLdard applicable in the UK aTtd Republic of Itylalld (FRS 102) and the Chariti¢g Act 2Ql l. Thc Guild of EDa]Dellws meets tb¢ defmilion of & public entity under FRS102. Assets aT)d liabiliti¢s are initialty recogTh1d at historica] cost or transaction value unless otheiSe stat¢d inthc relev1 awounting policy note. Tho Trustres CA)nsidu there ar¢ llo ULateri81 UDcertainiie8 about th¢ Charity's abilty to contimic a5 & going concern. IDcomÈ All incorne is recognised in ihe StsÉellwllÈ of Financial Activities once the charty h8s entitlement 10 th¢ funds. Èt is probabl¢ thot the income wiu be r¢ceiv¢d and 1he aOlt ¢&n be me&sur¢d yeliably. In¢om¢ from donH¢io]L3 i$ COunted ft¥r CeiVed by the cbarity. The income from fundyaisiDg v¢ntur8s is shown 8ross. with th8 associated ¢osts includ¢d iti fulldraiNing ¢o$t$. The value of volulltpry work is Thot included in th¢ fJDancial ytat¢rnellts. ItOt frommemb¢TsILiP SubptiOns 18 a¢¢ouDiÈd for on a cash basis. Tllcome from government aDd other grollls, wh¢iher 'capllal' 8rant3 or t¢venue' grants. is re¢o8n5sed wherl th¢ EbaTity has entitlement to thc fitllth, any perfoDnance co])ditiot]s attached to the grants have been Tnet, it 15 pToFAble that the irt¢ome will btr recelved 9nd the IOunt C8n be meosvred reliably And is not deferred. Foi le8acies, etstiilement is taken as the IArli¢r of the dale whith either: the charity ig awar¢ that prob&ts has been &ranted, th¢ ¢gtate ha$ beell finalised aud notifLC&tLQll ha$ been made by the oxecutor(s) to the cbDrity th?t distribulion wi]1 be made. or when a distribution is re¢¢ived frojn the estal¢. R¢ceipt of a legacy, in whole or in paru ig OlY ¢onsid¢r¢d probable wheN the umouDI rall b¢ Jneaswed reliably and tbe charity has been notifled of tbe exe¢utoPs intonrion to Mfyke a distTibutiOD. Where legacies have en notifled to the ¢trlty, or the ch8rlty 1$ a¢ of the granting of probate, and th¢ critsria for income recolitiOn have not been m¢t, then the l¢wy is tre&l¢d 88 a ctsntin8ent asg¢t and dksc108¢d if m4terial. InteT¢St on fvnds held deposit ig included Wh r4ceiv&bl¢ and the amount can be rneasured reliably by the ¢harity' this 1$ norjnally upon notifieAtioll of the interest pHid or payable by the Bank Exp¢ndlture Liabilities are r¢cowii¥ed as exptndinJr¢ as soon &5 there is FA legal or CODStru¢tive obligation tommitting the harity to that exndIture. it is probable that a trHn5fer of oconomio b¢nefjts will be reuuirod itt settlement athd the atllount of the obligatiort ¢an be measured roliably. Expenditure is accounted for on an aC¢nlS basis and ba8 been classified under headin£9 that aggre8Ate cost related to the Calgry. Wh¢r¢ costs ¢annot be directly attributed to psrticular heMdin¥s they huv¢ been allocated to a¢tivitkes on a b&8iS ¢OnSiStent with the us¢ of Te$ources. Tallglble flxed H&&ets DcprlatiOn is provided at the following attnu&l rxtes in order to writ¢ off ea¢h a95et over its estimated usefvl lifr. PlaDt atLdma£hinery 250JD on r¢dvcittg balance TaxHtIo The tharity i& exernpt from tax on ils charitabl¢ activtiies. Page 9 coDtn)ued...
THE GUILD OF ENAMELLERS TES TO THE FINANCIAL STATETrTr.NTS- eon R THE YEAR EI¥DED 31 AUGUSI. 2024 ACCOUNTIL¥4C POLICIES- continu Fund 8ceounlin¢ Unrestricted fidS ¢An be used in aLeordattce with the ch&titable obje¢tive5 at th¢ dis¢tYtion of the Inte¢s. Re8tricÉed fid$ can only Ix used for particulaT restricted purposes within tbe objects of the rharity. Restrictions arise when sp¢cified by the donor or when fidS are rais¢d for partic iestricted purposes. Further explaDation of the llah]re and purpose of each fid is included in the notes to ihe fujwial statemeuts. Debtor$ Trade and other debtors YecogDisgd at ihe settlement aMouÉJt due after any tsade dIOunt offere(L Prepayments ar¢ valued &tthe amount PTepaid n¢t of any trail¢ digtouuts due. CA8h fit bAvJk and in Cash at baDk and cash in hand includes and short temi bighly liqutd investmellt5 Wlth a short matyrity of three nuinths or less from the date of acquisition or opening of the deposit or simiiRr account. DebtOT5 Trade and other debtors arc Te¢ogtllged at the 8¢ttlement amount due after any trade dis¢ount off¢r¢d. Prepayments ar¢ valued at the amovllt PreId nct of any trade discounts du¢ Creditors 8nd provislons credito and provisions are recognis¢d where th¢ ¢herity has a pres¢nt obligation rngulting from r4 past ¢went that will probably result in th¢ trgnsfeT pf fimd$ to a tbird paty and the atnoEini due to settle the obligatiOD can be metsured or estinted tgiiably. CreditoTh alld provisio9 att llornifylly re¢ogrhised at their sett]ement 8m(yuul After allowing for any trade di5cowits du DONATIONS AIYD LEGACIES Period 1.6.22 Y¢dr Ended 31.8.24 31.8.23 Donations Bursary income 2,629 17 1,166 2.629 1,183 OTHER TRADING ACTIVITTES Period 1.6.22 Year Ended 31.8.24 31.8.23 DVD/Online clip saleg R¢sional incom¢ Selection 5ournal and otheT sal¢$ Subscriptiijns ConfErenc¢ f& andtutorials 601 4,463 60 50 8,395 25,957 941 6,141 14,950 25,504 39.526 47.626 Page 10 continud..
THE CUEU) OF ENALkfEL NOTVS TO THK VINANCIAL ST ATEMW.N THE YEAR EIYDED 31 AUGUSI, 2024 ntinued INVESTt¥tENT INCOME Period 1.6.22 Year Ended 31.8.24 31.8.23 Deposit account inteyest 157 CHARrrABLE AcfIvITIES COSTS Dirtct Cost5 (s note 6) Support ¢osts (see ot# 71 Totals Charity exp¢nditsre Support costs 38,583 38,583 ,290 1290 38,583 1,290 39,873 DIRECT COSTS OF CHARITABLE ACTIVITIES Period 1.6.22 Yèar Ended 31.8.24 31.8.23 Conferellce J(Trurnal Ststivnery alld printing Telephone and postage Exe¢utive committ¢e travel Insuyan¢e DVDlonline clip costs Library W¢b8ite W¢bsite member events Sw)dry expe¢8 Bank and Payp ¢har8es Bursary expendituro Regional expenditrjte PAT testing Awards Aod Selection Repairs lincludin8 enamelllng COll9umabl¢s) Depreciation 24,766 3,200 30 24,87S 6,837 146 840 218 73 423 209 81 258 840 155 715 10 513 331 423 59 389 392 852 5,734 64 1264 1,038 38,583 43,074 Page 11 continued...
THE CUILD OF BL¥AMELLE PqOTES TO THE FINANCIAL STATEiIIENTS- e FOR THE YEAR Ef4DLD 31 AIICTIJST 024 SUPPORT Costs Managm¢nt Support cost$ 1,290 The cbar8¢ for IndependentExamiEMtion incllldes underprovision itLpr¢iiious yearof £120. Support ¢osr8. included in the above, aTe as folloMT: P¢riod 1.6.22 to 31.8.23 Total tivities Year Ellded 31.8.24 Support ¢osts RegislOr¢d office Tndependent ¢xwninatioll 120 1,170 720 1.290 720 TRUST£ES' REMUNERATION ALYD BENEFrtS There w¢ro no trLlstees' Yemuneration or other benefits for the yeBf endl 31 August 2024 nor foT the peTiod eDd¢d 31 August 2023. TruNt¢' exppnse$ Re-ImbuThed expenses to th¢ thvsÉees wa$os follows: Number of trU¢S AmOW £ 836.80 79.03 543.78 64.19 Conference expeDses Journal posta¥e Web8lte P&t testitig ¢allbratiOD COhlPARATIVES FOR THE STATEMENT OF FINAI¥CIAL AcfivITIES {116n2 TO 3118123) Ullrestri¢ted fund5 INCOhlE AND ENDOWMENVS FRO Donations ond legacies 1,183 Other tradi8 activitie$ Investment income 47.626 l57 Total 48,966 EXPEfqDrruRE ON Charlt#ble 'tIVitIeS Charity expenditure Support costs 43,074 720 Total 43,794 NET INCOME 5.172 Page 12 continued...
THE GUILD OF ENAMELLERS TES TO THE FtNANCIAL STATEMENTS- eollliDued FOR YEAR ENDED 31 AUGUST 2V24 COTrIPARATIVES FOR THE STATEMENT OF FINANCIAL ACVtvitlES (116ll2 TO 3118123)- eDntiEJued Unwsrricled RECONCILL4TION OF FUM)S Tofal funds brougknt forward 35,729 TOTAL FUNDS CA14RIED FORWARD 40,901 io, TANGIBLE FIXED ASSETS P]ant and Jnachinery COST At I September 2023 Addilloiis 10,879 1.508 At 31 Au81]st 2024 12,387 DEPRECIATION At I September 2023 Cbarge fory¢8r 8,978 852 At 31 Aug81 2024 9,830 NET BOOK VALUE At 31 August 2024 2.557 At 31 August 2023 11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Gift @id tsx r¢¢ov¢rable Prepaytneuts and acwed it)¢om¢ 15 2,551 450 3,681 2,566 4.131 P¥8e 13 continued..
THE CUILD OF ENAMELL OTES TO THE FINANCIAL STATFME FOR THE YEAR ENDLD 31 AUGUST 2024 - e0n1thed 12. CREDITORS: AMOUNTS FALLING DUE WmlU¥ ONE YEAR 2024 2023 Other creditors 2,446 13. MOVEMENT IN FUls Net movellL¢t)t in fLmds At 31.8.24 At 1.9.23 Unregtrleted fvnds (lonetlll fund Bursary fund Regiollal r¢serY¢$ 38,417 280 2,204 2,9S2 (331) 41,399 (51) 2.298 40,901 2,745 43.646 TOTAL FVNDS 40,901 2,745 43,646 Net rnov¢llLt tn fwid4 include4A in tbe aboye &re 81 followB: Tncoming re8ource8 R¢50Urtes expendEd Movement in funds Unre8trieÉed folldg General fund Bursary fiLnd' Regional reserve 38.001 (35.019) (331) (4,523) 2,982 (33l) 94 4.617 42.618 (39,873) 2,745 TOTAL FUND5 42.618 (39,873) 1745 Comparatlv¢J for mOvemet ID fund# Net niDv¢ment In fvnds At 31.8.23 At 1.6.22 Unrestricted fundi Gen¢ral tulld Bwwy fund Re8iouai r¢serves 33,686 16 2,027 4,731 264 177 38,417 280 2,204 35,n9 5,172 40,901 TOTAL FUNDS 35,729 5,172 40,901 Page 14 continued...
THE GUtLD OF ENAMELLE N(YIES TO THE Fn¥ANCIAL STATEMENfs- eollt FOR THE YEAR ENDED 31 AUGUST 2024 13. MOVEMENT IN FUNDS- colltillued Comparative net ]novement i]LfjJnds, inchca inthe above arc as follows.. Incoming sour5 R¢$ources exp¢nd¢d MOvt ill funds Uftrutrtcted funds GeDernl fund Bursary fund Regiollal Serves 41,8 1,165 5,911 (37,159) (901) {5,734) 4.731 177 48,966 (43,794) 5.172 TOTAL FUNDS 48,966 143,794) 5.172 I& OTHER FINANCtAL COMi¥fftTMENTS As at 31 August 2024 the charty ¢orntnitted to a contrad with Rugby School for the 2025 cimfe¢w¢¢. This was for 80 placey totalliDg £16,320. A deposit (in¢lL1n8 a damago deposit) of £2.$00 wps pald and has bcon atyied fort¥ard u[er,prepaym¢tttS and accrued Income,. RELATED PARTY DISCLOSURES Th¢re We no relatsd party traDS&rtions for the year ¢nd¢d 31 2024. PagE 15