Charity registration number: 513165
## Lincolnshire North Guide Association
Annual Report and Financial Statements
for the Year Ended 31 July 2020
Saul Fairholm Limited 12 Tentercroft Street Lincoln LN5 7DB
## **Lincolnshire North Guide Association**
## **Contents**
**----- Start of picture text -----**
Reference and Administrative Details 1
Trustees' Report 2 to 4
Trustees' responsibilities 5
Independent examiner's report 6
Statement of financial activities 7
Balance Sheet 8
Notes to the financial statements 9 to 19
**----- End of picture text -----**
The following pages do not form part of the statutory financial statements:
Statement of financial activities per fund 20 to 22
## **Lincolnshire North Guide Association Reference and Administrative Details**
|**Charity name**|Lincolnshire North Guide Association|
|---|---|
|**Charity registration number**|513165|
|**Principal office**|29 Brankwell Crescent|
||Scunthorpe|
||DN17 2QD|
|**Trustees**|Mrs Linda Ward|
||Mrs Claire Mansey|
||Mrs Elizabeth Taylor|
||Miss Paula Pickford|
||Mrs Rachel Robinson|
||Mrs Barbara Rudkin|
||Mrs Clare Mumby|
||Miss Genevieve Smith|
||Miss Kathryn Broadburn|
|**Secretary**|Mrs Pam Cook|
|**Treasurer**|Mrs Christine Hall|
|**Independent examiner**|Saul Fairholm Limited|
||12 Tentercroft Street|
||Lincoln|
||LN5 7DB|
Page 1
## **Lincolnshire North Guide Association**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the period ended 31st July 2020.
## **Objectives and activities**
## **Objectives and aims**
The trust deed defines the charity’s objective as being:
“The instruction of girls at all classes in the principles of discipline, loyalty and good citizenship”
To achieve these objectives, the charity supports and trains its volunteers to provide good Guiding within all the units within the County of Lincolnshire North.
## **Public benefit**
ln planning our activities for the year we kept in mind the Charities Commission's guidance on public benefit at our trustee meetings.
The trustees are very grateful to all the volunteers who have given their time so generously in helping the charity during the year.
The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
## **Achievements and performance**
During the year under review the charity has met its objective by continuing to promote Girlguiding in North Lincolnshire.
## **Financial review**
During the year, the charity raised £79,111 to carry out the objectives mentioned earlier. £59,363 of the generated funds were used in the current year. This resulted in a net surplus of £19,748. As a result, the reserves now stand at £251,160 of which £250,610 relates to unrestricted general funds and £550 relates to restricted funds.
During the year the Trustees agreed to close the County Craft Depot. Due to the price competitiveness of online retailers etc. the demand for the depot had fallen sharply and the financial surplus generated for the County was greatly outweighed by the volunteer time required to run it. It was agreed to close the depot and distribute the remaining stock to units in need throughout the county
## **Policy on reserves**
The finance committee on behalf of the board of trustees conducts an annual review of the level of unrestricted reserves not committed or invested in tangible fixed assets ("the free reserves'') in the general fund by considering the risks associated with the general fund, the risks associated with the various income streams, expenditure plans and balance sheet items. This enables an estimate to be made of the level of reserves that are sufficient:
- i) to allow for reorganisation in the event of a downturn of income or asset values: and
- ii) to protect ongoing work programmes
The level is estimated at between 2 and 4 months of the general expected budget. The reserves currently held in general funds are £250,610 which meets the objective.
Page 2
## **Lincolnshire North Guide Association**
## **Trustees' Report**
## **Principal funding sources**
The principal funding sources for the charity are currently by way of the income from subscriptions from Girlguiding at county level and events at county level.
## **Going concern**
The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
## **Impact of Covid-19**
Covid-19 has impacted Guiding within Lincolnshire North since early March when all meetings were suspended at the instruction of Girl Guiding UK. Since that time units have either not been meeting at all, meeting virtually or in some instances meeting face to face as and when restrictions permit. As a consequence units have seen a reduction in income. At County level all County activities were suspended along with The Oaks County Campsite, St Lukes (the County House) and the County Shop all had to close their doors. Lincolnshire North is grateful to have received a £10,000 grant from the appropriate Councils for each of these premises which enables us to sustain them going forward.
The Trustees met to discuss a proposed budget for 20/21 based on activities resuming, at the earliest, from 1st April onwards. This budget included an estimate of the income expected to be received from HQ from the annual census payment. As a result of this budget review the Trustees are confident in the financial stability of the County for the next 12 months and beyond. Through good reserve management the Trustees were able to maintain a standard level of ‘levy’ ensuring no increase in the Census payment due from each member in February.
## **Structure, governance and management**
## **Nature of governing document**
The charity is governed under Royal Charter dated 14 December 1922.
## **Recruitment and appointment of trustees**
The trustees who have served during the year and since the year end are set out below. The board of trustees have the general control and management of the administration of the charity.
Mrs Linda Ward Mrs Elizabeth Taylor Mrs Claire Mansey Miss Paula Pickford Mrs Rachel Robinson Mrs Barbara Rudkin Mrs Sara Frances - Resigned 17th January 2021 Mrs Clare Mumby Mrs Shelia Thomas - Resigned 31st December 2020 Mrs Genevieve Smith Miss Kathryn Broadburn
The trustees are appointed following the constitution. The County Commissioner appoints persons to these roles.
Page 3
## **Lincolnshire North Guide Association Trustees' Report**
Approved by the Trustees on 8 February 2021 and signed on their behalf by:
.........................................
Mrs Elizabeth Taylor Trustee
Page 4
## **Lincolnshire North Guide Association**
## **Trustees' Responsibilities in relation to the Financial Statements**
The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection fraud and other irregularities.
Page 5
## **Independent Examiner's Report to the Trustees of**
## **Lincolnshire North Guide Association**
I report on the accounts of the Trust for the year ended 31 July 2020, which are set out on pages 7 to 19.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
- follow the procedures laid down in the General Directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act; and
- state whether particular matters have come to my attention.
## **Basis of independent examiner's report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
......................................... Richard M Welsh (FCA) Saul Fairholm Limited
12 Tentercroft Street Lincoln LN5 7DB
8 February 2021
Page 6
## **Lincolnshire North Guide Association**
## **Statement of Financial Activities for the Year Ended 31 July 2020**
|**Note**
**Incoming resources**
Incoming resources from generated
funds
Covid-19 Government Grants
3
Activities for generating funds
4
Investment income
5
Incoming resources from charitable
activities
6
Membership subscriptions
7
Total incoming resources
**Resources expended**
Costs of generating funds
Raising funds
Charitable activities
Total resources expended
Net incoming/(outgoing) resources
before transfers
**Transfers**
Gross transfers between funds
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**Funds**
**£**
30,000
22,889
796
7,872
17,554
79,111
26,030
33,333
59,363
19,748
-
19,748
230,862
250,610|**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
550
550|**Total Funds**
**2020**
**£**
30,000
22,889
796
7,872
17,554
79,111
26,030
33,333
59,363
19,748
-
19,748
231,412
251,160|**Total Funds**
**2019**
**£**
-
37,396
760
15,001
20,083|
|---|---|---|---|---|
|||||73,240|
|||||36,020
50,341|
|||||86,361|
|||||(13,121)
-|
|||||(13,121)
244,533|
|||||231,412|
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 7
## **Lincolnshire North Guide Association**
## **Balance Sheet as at 31 July 2020**
|**Note**
**Fixed assets**
Tangible assets
13
Investments
14
**Current assets**
Stocks and work in progress
Debtors
15
Cash at bank and in hand
**Creditors: Amounts falling**
**due within one year**
16
**Net current assets**
**Net assets**
**The funds of the charity:**
**Restricted funds**
**Unrestricted funds**
Unrestricted income funds
**Total charity funds**|**2020**
**£**
**£**
22,397
25
22,422
10,156
1,187
218,703
230,046
(1,308)
228,738
251,160
550
250,610
251,160|**2019**
**£**
**£**
17,514
33
17,547
12,155
15,659
189,270
217,084
(3,219)
213,865
231,412
550
230,862
231,412|**2019**
**£**
**£**
17,514
33
17,547
12,155
15,659
189,270
217,084
(3,219)
213,865
231,412
550
230,862
231,412|
|---|---|---|---|
||||17,547
213,865|
||||231,412|
||||550
230,862|
||||231,412|
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 (second edition October 2019), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Approved by the Board on 8 February 2021 and signed on its behalf by:
.........................................
Mrs Elizabeth Taylor Trustee
The notes on pages 9 to 19 form an integral part of these financial statements.
Page 8
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
## **2 Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Lincolnshire North Guide Association meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Fund accounting policy**
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Designated funds are unrestricted funds set aside at the discretion of the trustees for specific purposes.
Further details of each fund are disclosed in note 19.
## **Incoming resources**
Grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.
Investment income is recognised on a receivable basis.
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
## **Resources expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category.
Costs of generating funds are the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 9
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **Governance costs**
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examination Fees and costs linked to the strategic management of the Trust.
## **Fixed assets**
Individual fixed assets costing £250 or more are initially recorded at cost.
## **Depreciation**
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Campsite 4% reducing balance Equipment 15% reducing balance
## **Investments**
Fixed asset investments are included at market value at the balance sheet date.
Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the statement of the financial activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the statement of financial activities based on the market value at the year end.
## **Stock**
Stock is valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Items donated for resale or distribution are not included in the financial statements until they are sold or distributed.
## **Operating leases**
Rentals payable under operating leases are charged in the statement of financial activities on a straight line basis over the lease term.
## **3 Covid-19 Government Grants**
|Covid-19 Government Grants|**Unrestricted**
**Funds**
**£**
30,000|**Restricted**
**Funds**
**£**
-|**Total Funds**
**2020**
**£**
30,000|**Total Funds**
**2019**
**£**
-|
|---|---|---|---|---|
Page 10
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **4 Activities for generating funds**
|Trading income
**nvestment income**
Bank interest received|**Unrestricted**
**Funds**
**£**
22,889
**Unrestricted**
**Funds**
**£**
796|**Restricted**
**Funds**
**£**
-
**Restricted**
**Funds**
**£**
-|**Total Funds**
**2020**
**£**
22,889
**Total Funds**
**2020**
**£**
796|**Total Funds**
**2019**
**£**
37,396|
|---|---|---|---|---|
|||||**Total Funds**
**2019**
**£**
760|
## **5 Investment income**
## **6 Incoming resources from charitable activities**
|Training fees
County House income
Camp fees and other income
Special events income
Leadership pack income|**Unrestricted**
**Funds**
**£**
346
3,495
1,129
2,902
-
7,872|**Restricted**
**Funds**
**£**
-
-
-
-
-
-|**Total Funds**
**2020**
**£**
346
3,495
1,129
2,902
-
7,872|**Total Funds**
**2019**
**£**
2,065
5,286
2,722
4,829
99|
|---|---|---|---|---|
|||||15,001|
## **7 Membership subscriptions**
|Capitation - Retained by County
Capitation - Retained by Oaks
Capitation - Retained by County House|**Unrestricted**
**Funds**
**£**
9,922
-
7,632
17,554|**Restricted**
**Funds**
**£**
-
-
-
-|**Total Funds**
**2020**
**£**
9,922
-
7,632
17,554|**Total Funds**
**2019**
**£**
11,938
2,715
5,430|
|---|---|---|---|---|
|||||20,083|
Page 11
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **8 Total resources expended**
|**Direct costs**
Trading expenditure
County House expenditure
Campsite running expenses
Campsite maintenance
Special events expenditure
Staff training
Insurance
Administration
International grants
Accountancy fees
Depreciation
Loss on disposal of fixed assets
Loss on investment|**Trading**
**£**
26,030
-
-
-
-
-
-
-
-
-
-
-
-
26,030|**Direct**
**charitable**
**expenditure**
**£**
-
15,171
671
4,573
4,151
1,520
982
2,866
260
700
2,431
-
8
33,333|**Total**
**Year**
**Ended 31**
**July 2020**
**Total**
**Year**
**Ended 31**
**July 2019**
**£**
£
26,030
36,020
15,171
22,192
671
1,953
4,573
4,223
4,151
5,249
1,520
3,339
982
958
2,866
3,716
260
370
700
720
2,431
5,701
-
1,920
8
-
59,363
86,361|
|---|---|---|---|
## **9 Trustees' remuneration and expenses**
No trustees received any remuneration during the year.
## **10 Independent Examination**
The total fee paid to the independent examiner was £700 (2019 - £720) which was for the independent examination.
Page 12
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **11 Trading Income and Expenditure**
|Income
Trading Depot
Badges
Crafts
Expenditure
Trading Depot
Badges
Crafts
Surplus/(Deficit)
Trading Depot
Badges
Crafts|**Year ended 31**
**July 2020**
**£**
**Year ended 31**
**July 2019**
**£**
12,989
24,306
9,418
12,875
482
215
22,889
37,396
16,319
22,557
7,912
13,296
1,799
167
26,030
36,020
(3,330)
1,749
1,506
(421)
(1,317)
48
(3,141)
1376|
|---|---|
## **12 Net incoming/(outgoing) resources**
Net incoming/(outgoing) resources is stated after charging:
|(Profit)/loss on disposal of tangible fixed assets
Depreciation of tangible fixed assets
Loss/(profit) on disposal of investments|**2020**
**£**
-
2,431
8|**2019**
**£**
1,920
5,701
-|
|---|---|---|
Page 13
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **13 Tangible fixed assets**
|**Cost**
As at 1 August 2019
Additions
As at 31 July 2020
**Depreciation**
As at 1 August 2019
Charge for the year
As at 31 July 2020
**Net book value**
As at 31 July 2020
As at 31 July 2019|**Campsite and**
**equipment**
**£**
28,539
7,314|
|---|---|
||35,853|
||11,025
2,431|
||13,456|
||22,397|
||17,514|
Page 14
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **14 Investments held as fixed assets**
**Investments in group and associated undertakings £**
|**Market value**
As at 1 August 2019
Disposals
As at 31 July 2020
**Net book value**
As at 31 July 2020
As at 31 July 2019
All investment assets were held in the UK.|33
(8)|
|---|---|
||25|
||25|
||33|
|||
The charity holds more than 20% of the share capital of the following company:
||**Country of**|**Principal activity**|**Class**|**%**|
|---|---|---|---|---|
||**incorporation**||||
|**Associated holdings**|||||
|Poacher Trading Limited|United Kingdom|Trading activites of|Ordinary|25|
|||Poacher Jamboree|||
## **15 Debtors**
|Trade debtors
Prepayments and accrued income
**Creditors: Amounts falling due within one year**
Trade creditors and accruals|**2020**
**£**
74
1,113
1,187
**2020**
**£**
1,308|**2019**
**£**
14,466
1,193|
|---|---|---|
|||15,659|
|||**2019**
**£**
3,219|
## **16 Creditors: Amounts falling due within one year**
Trade creditors and accruals
Page 15
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **17 Operating lease commitments**
As at 31 July 2020 the charity had annual commitments under non-cancellable operating leases as follows:
Operating leases which expire:
|Within one year
Within two and five years
Over five years|**Land and Buildings**
**2020**
**£**
**2019**
**£**
6,000
6,000
24,000
24,000
12,000
18,000
42,000
48,000|**Land and Buildings**
**2020**
**£**
**2019**
**£**
6,000
6,000
24,000
24,000
12,000
18,000
42,000
48,000|
|---|---|---|
|||48,000|
Page 16
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **18 Related parties**
## **Controlling entity**
The charity is controlled by the trustees.
## **Related party transactions**
Poacher Trading Limited (Charity is shareholder)
During the year the charity received a donation of £nil (2019 - £nil) from Poacher Trading Limited. At the balance sheet date the amount due to Poacher Trading Limited was £nil (2019 - £nil).
Page 17
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
_......... continued_
## **19 Analysis of funds**
|**Designated Funds**
Designated funds
**General Funds**
Unrestricted income fund
**Restricted Funds**
Restricted income fund|**At 1 August**
**2019**
**£**
105,388
125,474
550
231,412|**Incoming**
**resources**
**£**
30,415
48,696
-
79,111|**Resources**
**expended**
**£**
(50,595)
(8,768)
-
(59,363)|**Transfers**
**£**
31,328
(31,328)
-
-|**At 31 July**
**2020**
**£**
116,536
134,074
550|
|---|---|---|---|---|---|
||||||251,160|
The Designated fund and Unrestricted Income fund represent unrestricted funds within the charity. Where funds have been designated this is an internal designation by the charity for a specific purpose.
During the year the following Desginated funds existed:
The County Shop Fund £14,239 (2019: £5,129). This fund exists for the primary purpose trading of the County Shop.
The County Depot Fund £1,827 (2019: £3,413). This fund exists for the primary purpose trading of the County Depot.
The Craft Shop Fund £nil (2019: £156). This fund exists for the primary purpose trading of the Craft Shop. The County House Fund £13,678 (2019: £7,713). This fund exists to support the running and maintenance of County House.
The Special Events Fund £671 (2019: £861). This fund exists to fund upcoming special events planned by the charity.
The Oaks Campsite Fund £11,971 (2019: £13,397). This fund exists to fund Oaks campsite.
The New Programme Fund £nil (2019: £1,610) This fund exists to subsidise the cost of new programme materials for all units in the County.
The Poacher International Camp fund £66,650 (2019: £73,109). This fund is generated through the charitys joint venture interest. It exists to support the jointly operated camps held every four years.
The Hardship Grant £7,500 (2019: £nil). This fund exists to assist units with the payment of the annual census in Jan/Feb 2021 and to ensure ensure the units remain financially viable for the future.
Page 18
## **Lincolnshire North Guide Association**
## **Notes to the Financial Statements for the Year Ended 31 July 2020**
|_......... continued_
**At 1 July**
**2018**
**Incoming**
**resources**
**£**
**£**
**Designated Funds**
Designated funds
109,044
48,204
**General Funds**
Unrestricted income fund
134,939
25,036
**Restricted Funds**
Restricted income fund
550
-
244,533
73,240
**20**
**Net assets by fund**
**Unrestricted**
**Funds**
**£**
Tangible assets
22,397
Investments
25
Current assets
229,496
Creditors: Amounts falling due within
one year
(1,308)
Net assets
250,610|**Incoming**
**resources**
**£**
48,204
25,036
-|**Resources**
**expended**
**£**
(58,660)
(27,701)
-
(86,361)
**Restricted**
**Funds**
**£**
-
-
550
-
550||**Transfers**
**At 31 July**
**2019**
**£**
**£**
6,800
105,388
(6,800)
125,474
-
550
-
231,412
**Total**
**Funds 31**
**July 2020**
**Total**
**Funds 31**
**July 2019**
**£**
**£**
22,397
17,514
25
33
230,046
217,084
(1,308)
(3,219)
251,160
231,412|
|---|---|---|---|---|
||73,240||||
||||||
During the year restricted income funds totalling £nil (2019: £nil) were expensed for the provision of Guiding uniforms.
Comparative amounts for 2019 comprise tangible assets unrestricted of £17,514, Investments unrestricted of £33, current assets unrestricted of £216,534 and restricted of £550 (total £217,084). Creditors falling due within one year unrestricted of £3,219.
Page 19
## **Lincolnshire North Guide Association**
## **Statement of financial activities by fund Year Ended 31 July 2020**
|**Incoming resources**
Incoming resources from generated funds
Activities for generating funds
Investment income
Incoming resources from charitable activities
Total incoming resources
**Resources expended**
Costs of generating funds
Raising funds
Charitable activities
Total resources expended
Net incoming/(outgoing) resources before transfers
**Transfers**
Gross transfers between funds
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Designated**
**funds**
**2020**
**£**
22,889
-
7,526
30,415
26,030
24,565
50,595
(20,180)
31,328
11,148
105,388
116,536|**Designated**
**funds**
**2019**
**£**
35,975
-
12,229|
|---|---|---|
|||48,204|
|||29,802
28,858|
|||58,660|
|||(10,456)
6,800|
|||(3,656)
109,044|
|||105,388|
This page does not form part of the statutory financial statements.
Page 20
## **Lincolnshire North Guide Association**
## **Statement of financial activities by fund Year Ended 31 July 2020**
|_......... continued_
**Incoming resources**
Incoming resources from generated funds
Covid-19 Government Grants
Activities for generating funds
Investment income
Incoming resources from charitable activities
Membership subscriptions
Total incoming resources
**Resources expended**
Costs of generating funds
Raising funds
Charitable activities
Total resources expended
Net incoming/(outgoing) resources before transfers
**Transfers**
Gross transfers between funds
Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Unrestricted**
**income fund**
**2020**
**£**
30,000
-
796
346
17,554
48,696
-
8,768
8,768
39,928
(31,328)
8,600
125,474
134,074|**Unrestricted**
**income fund**
**2019**
**£**
-
1,421
760
2,772
20,083|
|---|---|---|
|||25,036|
|||6,218
21,483|
|||27,701|
|||(2,665)
(6,800)|
|||(9,465)
134,939|
|||125,474|
This page does not form part of the statutory financial statements.
Page 21
## **Lincolnshire North Guide Association**
## **Statement of financial activities by fund Year Ended 31 July 2020**
_......... continued_
|Net movements in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Restricted**
**income fund**
**2020**
**£**
-
550
550|**Restricted**
**income fund**
**2019**
**£**
-
550|
|---|---|---|
|||550|
This page does not form part of the statutory financial statements.
Page 22