Charlty r8gistration number 1203221 (England and Walès)
Company reglstratlon number 08440819
GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Lord RH Cavendish
Mr R Stokes
Mfs LG McLaren
Charlty number {England and Walo$1
1203221
Company number
08440819
Indtrpendent examiner
JLWinder & Co
Suite 6
Furness Gate
Peter Green Way
Barrow In Furness
Cumbria
LA14 2PE
Bankers
Barclays Bank PLC
86-90 Dalton Road
Barrow in Fumess
Cumbria
LA14 1 JH
Solicltors
Livingstons Solicitors
9 Benson Street
Ulversto
Cumbria
LA12 7AU

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
CONTENTS
Page
Trustees, report
Indeper)dent examiner's report
statement of financial aGtivities
Balance sheel
Notes lo the financial statements
7-13

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial slalemenls for the year ended 31 March 2024.
The financial statements have been prepared in accordan¢$ with the accounting policies sel out in note 1 to the
financial statements and comply ￿q1h thè charity's governing document, the Cc>mpanies Act 2006, FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charlties SORP 'Pccounting
and Reporting by Ch81ilies". Slalemenl of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Finan¢i81 Repc)rting Standard applicable In the UK and Republic of Ireland IFRS 1021
Objectlves and actlvltles
The objects are the advancèment of health and the provision of public seTvices via the provision of tmined and
experienced guid8s I'sand pilots I to Conduct members of the public across the Kent and Levens sands in
Morecambe Bay I'the sands") via..
1. the promotion of communily parti¢ipalion in healthy recreation in particular by the provision of facilrfcie5 for walking
on the sands in the Morecambe Bay area, an inlernalionally important marine environment and Dne ol only twelve
nature improvement areas in the UK.,
2. the promotion of public health and safely by provision of safe passage for the public over the deep channels and
quicksands of the sands;
3. the provision of gu1ded walks on the sands for charitable organisalions and incjividuals involved in charitabl&
fundraising activities.,
4. to advance the education of the public in the subject of the history of the sand pilots and the history of ioules
across the sands",
S. lo advance ec£uc8tion of the public in the subject ol the flora and fauna and the unique ecosystems of the sands.
Public ben&fit
The Irustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Significant activitios and Bchievgmenls againsl objeotiv&s
The charitable a¢livilie8 and existing funds were transferred into tho limited company on 21st Decembor 2023 via an
asset transfer agreement.
There were no charitable s¢livllies carried out from that dale up to the end of the accounting period. The ¢harily did
however receive income from ils investments,
Income wa5 re￿Ived in respect of the planned charitable activities (guided walks) arranged for summer 2024 but
this has been Irealed as incotne received in advance.

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financlal review
The charitable activities, previously carried out by the unlncorporaled association Charily lor providing guides over
the Kent and Levens sands were transferfed in full to the limited company on 21 st December 2023.
This included transfer ol the existing charitable funds, amounllng to £232,165. by way of a donation.
The equitable Ille for the propety and land owned by the unincorporated association was transferTed to the limited
company on 21st De¢ember 2023. The legal lille is in the process of being transferred at 31 sl March 2024.
The investments and bank accounts tiansferred lo the Ltd company on 21 sl December 2023 3re also in the process
of being changed from the name ol the unincoiporated charity lo the Ltd company.
The income for the year was £240,577 and the expenditure was £13.291 which resulted in an excess of income
over expenditure of £227,286.
This surplus when added to the inv8slm8nt gains of £1,542,039 gives a funds b81ance of £1.769,32512023 - nil).
Rss8￿88 poliGy
11 is the policy of the charity that unrèstricted funds which have not been designated for a specific use should be
mainlained al 8 level equivalent lo six month's expendiluie. The trustees considèr that reserves al this level will
ensuTe that. in the event of a signifi'cant drop in funding, they will be able to continue the charity's current activities
while consideration is given lo ways in which adolilional funds may be raised. This level of ieserves has been
maintained throughout the year.
Plans for future perlods
The main plan for the future is the conlinualion of the guided walks in accordance with the objectives of the charity.
Other plans are lo ensure that the properties owned by thè charity are brought up lo a good standard with the
monies raised from the walks helping to achieve this over time.
A small parcel of land al Guides Farm was sold for £315,000 on 9 July 2024 with the proceeds bèing US￿ towards
the refurbishment costs of ths Guides Farmhouse so il wtll be fil for occupancy by the guide lor the Kent estuary.
Stru¢turei governance and managomont
The charity is a cornpany limited by guarantee. in¢orporaled on 12th March 2013, and governed by memorandum
and articles adopted by a special resolution dated 5th April 2023.
The trustees, who are alsD the directors ft)r the purpose of Company law, and who Served during the year and up lo
the dale of signature ol the financial stslemenls were..
Lord RH Cavendish
Mr R Stokes
Mrs LG McLaren
R&cniilmenl and 8ppoinlmenl of tmslees
Nèw Iruslees are chosen trom the existing Iruslee body with 8 view of selectlng individuals with an interest in the
Bay and whether they have some skill th81 may be ol use ID the charity and ils aclivilies.
None of the tfustees has any bèneficial interest in the company. All of the trustees are members of Ihg company and
guarantee to contribute £1 in the event of a winding up.
o￿an{S￿lI0n8l slwcture
The day to day rullning of the trust Is delegated lo MT D Knighl who reports lo the Iruslees al regular intervals.

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, repNt wa8 approved by the BoaTd ofTTUSlees.
Mr R Slokes
Trusteg
25 Marth 2025

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
I report lo the trustees on my examination of the financial slalemenls of Guides over the Kent and Levens Sands
Limited Ilhe Gharilyl for the year ended 31 March 2024.
Responsihilitles and basis of report
As the Iruslees of the charily12nd also ils dire¢lors lor the purposes of company lawl, you are responsible for the
preparation of the financial slalemenls in accordance with the requirements of the Companies Act 2006.
Having 8alisfied myself that the financial slalements of the charity ale not required to be audited under Part 16 of
the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the
charity's financial statements carried out under section 145 of the Charities Act 2011. In cariyillg out my examinalion
I have fo51owed the Directions given by the Charity Commission under section 145{51{bl of the ChariliesAct 2011.
Independent examlneffs staternent
I have completed my examination. I confirm that no matters have Come lo my allenlion in conne¢lion with the
examination gSving me caus& lo believe that in any material respect..
accounting recoids were not kept in respect of the charity as required by section 386 of the Companles Act
2006.
the financial statemènts do not accord with those records.. or
the financial statements do not comply with thè accountlng requirements of section 396 of the Companies Act
2006 other than any requirement that the financial statements give a true and fair viow. which is not a matlei
Gonsidered as part of an independent examination.. or
the financial stslements have not been prepaieol in accordance with the methods and principles of the
Slaterllent of Recommended Practice lor accounting and reporb'ng by charities applicable lo chaiilies
preparing their financial statements in accordance with the Financial Reportlng Standard applicable in the UK
and Republi¢ of Ireland IFRS 1021.
I have no concerns and have come across no other matters in connection with the examination lo which attention
should be drawn in this report in oréer lo enable a proper understanding of the financial stalarnenls lo be reached.
SJ Roberts
JLWinder& Co
Suite 6
Furness Gate
Peter Greon Way
Barrow in Furness
Cumbria
LA14 2PE
2e March 2025

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Notes
Income and endowments from:
Donations and legacies
Investments
Other income
239.095
1,455
27
7,000
Total income
240.577
7,000
Expendlture on-
Charitable activities
13,291
7,000
Total expendlture
13,291
7.000
Nel gainslllossesl on inveslmersts
10
1,542,039
Nat income and movemènt In funds
1.769,325
Reconclllation of funds:
Ft]nd balan￿S at 1 April 2023
Fund balances at 31 March 2024
1,769,325
The slalemenl of financial aGtivilies includes all gains and losses recognised in the year. All income and expenditure
derive Irorn continuing aclivilies.

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Investment property
Investments
12
13
1,510,000
207,649
1.717,649
Currant assets
Debtr)rs
Casli at bank 8n(l in hand
467
14
1,080
91.015
92.095
467
Creditors- am¢wnts lalllng due within
one yèar
15
140.4191
(46n
51.676
Ngt current assèts
Total assets less cwwntllabilitiès
1.769,325
The funds of the charity
Unrestricted funds
q6
1.769.325
1.769,325
The company is entitkd to the exemption from the audit requirement eDnt8ined in section 477 of the Companies Act
2006, for year ended 31 Mareh 2024.
The directOTS acknowledge theii respansibllities foT Complyi¥￿ wrth the requirements of the Ct)mp3nies Act 2006
with Tespect to accountiny records and the preparation of financial statwnènts.
The membÈrs have not required Ihe company to obtain an audit of its financial staterllents for the year in queslitsn in
accordanGe with section 476.
Thesp. financial statements have been prepared in acwdance wrth th8 provisions applicable to companies subject
to the small companies regime.
The fiDanu81 slatemenls weT6 approved by the Iiuslee5 on 25 March 2025
Mr R Stokes
Trustse
Company registration nurnber 08440819 IEn9land and VVale81

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
Charity information
Guides over the Kent and Levens Sands Limiled is a private company limited by guarantee incorporated in
England and Wales. The regisleied Dffice is
1.1 Ac¢ountlng Gonvention
The financial slalemenls have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and R@ptJblic ol
Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Slalemènl of Recommended
Practice applicable to charities pieparing their a￿UnIS in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" The charity is a Public Benefit Enlily as defined by
FRS 102.
The charity has tsken advantage of thè provisions in the SORP for charities not to prepare a slalwnenl ol
cash flows.
The finanaal slalemenls are prepared in sterling. whl¢h is the function81 currency of the charity. Monetary
amounts in these financial statements ale rounded lo the nearest £.
The financial slalemenls have been prepared under Ihe historScal cost conv$nlion, Imodilied lo in¢lude the
revaluation of freehold properties and lo include investment properties and Gertain financial instruments al fair
valuel. The prinapal acGounling policies adopted are set out below.
1.2 Going concern
At the time of approving the financial slatemenls, th8 Iruslees have a reason8ble expectation that the charity
has adequate resources lo ¢onlinue in operational existence for the foreseeable future. Thus the IrLBlees
continue to adopt the going concern basis of accounting in preparing the finanGial slatemenls.
1.3 Charitable fund5
Unrestricted fund5 are available for use at the discretion of the INslees in furtherance of their charitable
objectives.
Re51ricled funds are subjetsl lo specific ¢ondilions by donors or grantors as to how they may be used. Thè
purposes and uses of the reslricled funds are set out in the notes lo the linanclal statements.
Endowment funds are subject lo specific conditions by donors that the eapilal musl be mgintained by the
charity.
1.4 Income
Incomè is recognised when the charity is legally enlilled to it after any performance condiliDns have been met.
e amounts can be measured reliab5y, and rt is probable that income will be recelved,
Cash donations aré recogni5ed on receipt. Other donations are recognised oncè the charity has been nolilied
of the donation, unless performance Gondilions require deferral of the amount. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or otherwise if the charity has been nolilied ol an impending dislribulion,
the amount is known. and reGeipt is expected. If the amount is not known, the legacy is Irealed as a
contingent asset.

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcies
{Continuedl
1.5 Expenditure
Expenditure is recognised once there is a lagal or conslruclive obligation to transfer economlc benefit lo a
third party, il is probable that a transfer of economic benefits will required in selllement, and thè amount ol
the obligation can b8 measured reliably.
Expenditure is Classified by activity. The eosls of each activity are made up of the total of dIr￿t costs and
shared costs, including supptsrt costs involved in undertaking each activity. Direct costs allribLilable lo a single
aclivity are allocated directly lo th81 aclivily. Shared costs which contribute to more than one actsvity and
support Costs Nvhich are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
depreciation charges are allocaltsd on the wrtlDn of the asset's use.
1.6 Investment property
Investment property, which is property held to earn rentals andlor for capital appreciation, is inilially
recognised al cost, which includes the purchase cost and any directly atlribulable expenditure. Subsequently
it is measured al lair value al the reporting end dale. The surplus Dr delicil on revalualion is recognised in
profil or loss.
1.7 Flxad asset Investments
Fixed 8ssel inveslmenls are initially measured al transaction price excludlng transaction ¢osts, and are
subsequ&nlSy measured al fair value al each reporting date. Changes in fair value are recoynised in nel
incomellexpendilurel for the year. Transaction costs are expensed as incurred.
1.8 Cash #nd cash equivalents
Cash and cash equivalents include cash in hand, deposlls held al call with banks. other short-term liquid
investments with original malurilies of threè months or less. and bank overdrafts. Baf)k overdrafts are shown
within borrowings in current liabilities.
1.9 Financial Instruments
The charity has tslected lo apply Ihe provisions of Section 11 'Basic Financial Instruments, and Section 12
'Olhèr Financial Instruments Issues. of FRS 1 02 to all of Ils financial instruments.
Financial instruments ale recognised in the charity's balance sheet when the charity becomes party to the
conlraclual provisions of the instrument.
Financial assets and liab11ilios are offset, with the nel amounts presented in the financial stalemenls, when
there is a legally enforceable right lo sel off the recognised amounts and there Is an intention to s6tlle on a nel
basis or lo realisè the asset and sellle the liability sitnullaneously.
Basi¢ financial assets
Basi¢ financial assets, which include debtors and cash and bank balances. are initially rlleasured at
transaction price including Iransaclion ¢osls and are subsequently Carried at atnortised cost using the effective
interest method Linless the arrangement conslilules a financing Iransaclion, where the transaction is
measured al the present value of the future receipts discounted al a market rate of interest. Financial assets
classifi.ed as w¢eivable wilhin one year are not amortised.

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting pollclgs
Icontinuedl
Basic financiTal liabllltles
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction Pri￿ unless
the arr2ngemenl coNstilutes a financing Iransa¢lion, where the debt instrument is measured at the present
value of the future payments discounted al a market rale of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently caryied al amortised cost, using the effeGlive interest ral@ method.
Trade creditors are obligations lo pay for goods or seNices that have been acquired in the ordinary course ol
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presenl6d as norFcurrenl liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured al amortised cost using Ihe effective interest method.
Derecognition of financial liabilitles
Financial liabilities are dere¢Dgnised when the Gharily's contractual obligations expire or are dlscharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised In the period in which the employee's setvices are
received.
Terminatlon benefits are re¢ognised immediately as an expense when the charlty Is demonslfftbly committed
lo terminate the employment of an employee or to provide lerminalion benefits.
Crltical accounting estimates and Judgements
In the application of the charity's a¢¢ounting policies, the Iruslees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities Ihal ar8 nol readily apparent from other
sources. The eslimales and associated assumptions are based on historical experience and other factors that
aTe considered lo be relevant. Actual results may differ from thesè estimates.
The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects o￿lY that
period, or in the period of the revision and fulure periods where the revision affects both current and future
periods.
Income from donatlons and legacles
Unrestrlcted
funds
2024
Unr8Stricted
funds
2023
Donations and gifts
239.095
7,000

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from investments
Unre5trlcted Unrestrlcted
funds
funds
2024
2023
Income from unlislad inveslmenls
Interest receivable
1,208
247
1,455
other Income
Unrestricted Unrestricted
funds
funds
2024
2023
Railtra¢k annuities
VWdyla2ves
22
27
Expendituro on charltable actlvltlos
Unrestricted Unrestricted
2024
2023
Direct costs
Staff costs
Guide and walk expenses
Insurances
Adminislialive services honorarium
Accountancy fees
Payroll costs
Website and IT costs
Bank charges
Sundry expenses
8,820
39
515
2,184
1.524
115
24
57
13
7,QOO
13,291
7.000
Analysls by fund
Unre5triGled funds
13,291
7,000
10-

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Net movement in funds
2024
2023
The nel movemènt in funds is staled after chargingllcredilingl..
Fees payable for the indèpendent examination of the charity's financial
statements
1,200
Trustees
None ol the Iruslees lor any persons connected with them) re￿iVed any remuneration or benefits from the
charity during the year.
Employees
The average monthly ntjmber Df employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
8,820
7,OOQI
There We￿ no employeès whose annual remuneration was more than £60,000.
Remuneration of key management personnel
There we¥e no key management peisonnel in receipt ol any remuneralion.
10 Gains and losses on investments
Unr&strlct8d Unrestrlcted
funds
fund$
2024
2023
Gainslllossesl arising on..
Revaluation of Investments
Revaluation of inveslrllenl properties
118,039
1,424,000
1.542,039
11 Taxation
The charity is exempt from laxalion on its activities because all its income is applied for charitable purposes.
11

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12 Investment property
2024
Falr value
At 1 April 2023
Additions
Nel ga1ns or losses through fair value adjustments
86.000
1,424,000
At 31 March 2024
1.510,000
Investment property wmprises the following..
Levens House. Canal Foot, Ulverston LA12 9EL
Guidès Farm, Carter Road, Grange over Sands LA117AB'
8.45 acres of land atAllilhwaile Road, Grange over Sands LA11 7ET
The fair value of the investment property has been arrived al on the basis ol a valuation Ca￿led out al
FèbrLJary 2024 by Davis & Bowrlng Chartered Surveyors, who aTe not connected with the charty. The
valualion was made on an open markèt value basis by reference to market evidence of transaction prices for
similar propertie5.
' A small parcel of land al Guides Farm was sold for £315,000 on 9th July 2024.
2024
2023
Freehold
1,510,000
13 Flxed asset investments
Llsted
Investments
Cost or valuation
At 1 April 2023
Additions
Valuab'on changes
89,610
118,039
At 31 March 2024
207,649
Carrying amount
Al 31 March 2024
207.649
At 31 March 2023
The inveslments include the follDwing'.
6,842.52 units in COIF Charities Investment Fund Income Units.
39,044.232 unlls in Newton Growth & InGome Fund for Charities.
12-

GUIDES OVER THE KENT AND LEVENS SANDS LIMITED
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Debtors
2024
2023
Amounts falling due withln one year:
Other debtors
Prepayments and awued income
315
765
467
1.080
467
15 Creditors: amounts falllng due wSthin one year
2024
2023
Payrnenls received on account
other Creditors
Ac¢ruals and deferred income
38,081
467
2,338
40,419
467
16 Unrestricted funds
The unrestricted funds of the charily comprise the unexpended balance5 of donatlDns and grants which are
not subject lo specific condiliDnS by donors And grantors as lo how they may be used. These include
designated funds which have been sel aside out of unreslricled funds by the trustees for specific purposes.
Gains and At 31 March
10559$
2024
At 1 April
2023
Incoming
resources
Resources
expended
Gener81 funds
240,577
113.2911
1,542,039
1,769,325
Prevlous year..
At 1 April
2022
Incomlng
resources
Resources
expended
Galn5 and At 31 March
losses
2023
General funds
7,000
17,0001
17 Related party transactions
There were no disclosable related party transactions during the year12023- none).
13-