Charity registration number: 513165
Lincolnshire North Guide Association Annual Report and Financial Statements for the Year Ended 31 July 2023
Saul Fairholm Limited 12 Tentercroft Street Lincoln LNS 7DB
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Lincolnshire North Guide Association
Contents
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|Reference|and|Administrative Details........cccceeecceneeerereee|eeseenserenssecnssecttecseressnseesetsetererel|
|Trustees'|Report......ccecseeeneeeeeereneeesenreertseeeesereseserttesesseeesersssssssrsetsererensesaseseseta|tO4|
|Trustees’|responsibilitios.........cccccceceeeeccseceeeereneeeeFe|e|EEeene Ete e|e|eeeeeeereeeseeeeeteFLA CRE|SEES|EEE EeEEEE ESE|EG ED|
|Independent|examiner's|report........cseceecee|even seneeenenseneeneeneescnreneecssceseesersoeseererss|eee|en esse|10|
|Statement|of|financial|activities. .....cccccsuecreeeeeseeceeenesenaseesesvenesseennseseseneeserseneeeeasseenesced|
|Balance Sheet......ccccveccceccecveveesseeneeesee|s|eaeeeseveetessure|e|tres|e|teeeeessene eta senteeene|e|ensene ee n®|
|Notes|to|the|financial|statements........ccccccescenceeceereeenetentetneesssenssacreerertsessssesseeesss0D0|19|
|The|following page|does|not form|part of|the|statutory|financial|statements:|
|Statementof|financial|activities|per fund.........0..:cccccesteeeterereecessttiseereeeersretereeeserrianereeeseneO£0|21|
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Lincolnshire North Guide Association Reference and Administrative Details
Charity name Lincolnshire North Guide Association Charity registration number 513165 Principal Office 4 Franklin Way Cherry Willingham Lincoln LN3 4GL
Trustees Elizabeth Taylor Paula Pickford Genevieve Smith Kathryn Broadburn Caroline Nordon Sarah Stead Emma Saxby Tricia Neale Dianne Stringer
Secretary Fiona Reid Treasurer Elizabeth Taylor Independent Examiner Saul Fairholm Limited 12 Tentercroft Street Lincoln LNS 7DB
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Lincolnshire North Guide Association
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the period ended 31" July 2023
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 principle 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
In planning our activities for the year, we kept in mind the Charities Commission’s guide 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 Charities Commission for England and Wales.
Achievements and performance
The year to 31 July 2023 has continued to be one of recovery. Across the county we are experiencing challenges in rebuilding units (girl numbers) as well as volunteer retention. Girls are coming back to units and we are seeing growth in the numbers but it is a steady increase as opposed to rapid. For volunteers people's lives and priorities changed during the pandemic and for some, this meant volunteering no longer fit. Despite these challenges there have been some great events held during the year with one right at the start of the year being Poacher International Jamboree. This was a very successful event for over 5,000 Scouts and Guides from across the UK. The event posed some challenges however due to the forced postponement from 2021 to 2022 resulting in additional costs being incurred. This can be seen in the financials however, strong cash reserves continue to be held to help with the planning of Poacher 2026. Both the County House and County Campsite have seen a steady increase in bookings. It is clear that, as a result of the pandemic the number of qualified volunteers for overnight stays has reduced and the County is looking to actively address this to assist with bookings. As Trustees we continue to be thankful for every volunteer that gives their time so willing to Guiding and to the girls, we couldn't do what we do without them.
Financial review
During the year, the charity raised £346,489 to carry out the objectives mentioned earlier and through the provision of Poacher International Camp. £377,496 of the generated funds were used in the current year for normal charity activities and to ensure the 2022 Poacher International Camp demands were met. This resulted in a net deficit of £31,007. As a result, the reserves now stand at £232,446. £230,970 relates to unrestricted general funds and £1,476 relates to restricted funds.
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 general expected budget. The reserves currently held in general funds are £230,970 which meets the objective.
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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,
Structure, governance and management
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Nature of governing document
The charity is governed under Royal Charter dated 14 December 1992,
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.
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|Elizabeth|Taylor|
|Paula Pickford|
|Caroline Nordon|
|Sarah|Stead|
|Genevieve|Smith|
|Katheryn Broadburn|
|Emma|Saxby|
|Tricia|Neale|
|Dianne|Stringer|
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The trustees are appointed following the constitution, The County Commissioner appoints persons to these roles.
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Lincolnshire North Guide Association Trustees' Report (continued)
i S | 2} Approved by the Trustees on ................... and signed on their behalf by:
Mrs Elizabeth Taylor Trustee
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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 Practice).
The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give and 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;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 of fraud and other irregularities.
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Independent Examiner’s Report to the Trustees of
Lincolnshire North Guide Association
Independent examiner’s report to the Trustees of Lincolnshire North Guide Association
I report to the trustees on my examination of the accounts of Lincolnshire North Guide Association (the Trust) for the year ended 31* July 2023 which are set out on pages 7 to 19.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011(‘the Act’).
I report in respect of my examination of the Trustee’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or (2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report 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
Date: A Nay Dery
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Lincolnshire North Guide Association
Statement of Financial Activities for the Year Ended 31 July 2023
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|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|2023|2022|
|Note|£|£|£|£|
|Incoming|resources|
|Income resources|from|generated|funds|
|Donations|3|6,738|-|6,738|-|
|Covid-19|Government Grants|4|-|-|-|5,394|
|Activities|for generating|funds|5|30,601|-|30,601|28,888|
|Investment|income|6|461|-|461|763|
|Incoming|resources|from|charitable|
|activities|7|298,657|2,000|300,657|18,870|
|Membership|subscriptions|8|8,032|-|8,032|11,362|
|Total incoming resources|344,489|2,000|346,489|65,277|
|Resources|expended|
|Costs|of generating|funds|
|Raising|funds|25,417|-|25,417|34,100|
|Charitable|activities|351,005|1,074|352,079|52,150|
|Total resources|expended|9|376,422|1,074|377,496|86,250|
|Net|(outgoing)/incoming|resources|
|before|transfers|(31,933)|926|(31,007)|(20,973)|
|Transfers|
|Gross|transfers|between|funds|-|-|-|-|
|Net movement|in|funds|(31,933)|926|(31,007)|(20,973)|
|Reconciliation|of funds|
|Total funds brought forward|262,903|550|263,453|284,426|
|Total funds|carried|forward|230,970|1,476|232,446|263,453|
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The notes on pages 9 to 19 form an integral part of these financial statements. .
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Lincolnshire North Guide Association
Balance Sheet as at 31 July 2023
| 2023 | 2022 | |||||
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| As | restated | |||||
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Tangible assets | 14 | 32,192 | LT AS | |||
| Investments | 15S | 25 | 25 | |||
| 32,217 | 17,182 | |||||
| Current assets | ||||||
| Stock and work in progress | 9,662 | 9,970 | ||||
| Debtors | 16 | 2,682 | 1,325 | |||
| Cash at bank and in hand | 191,196 | 242,731 | ||||
| 203,540 | 254,026 | |||||
| Creditors: Amounts falling | ||||||
| due within one year | 17 | (3,311) | (7,753) | |||
| Net current assets | 200,229 | 246,271 | ||||
| Net assets | 232,446 | 263,453 | ||||
| The funds ofthe charity: | ||||||
| Restricted funds | 1,476 | 550 | ||||
| Unrestricted funds | ||||||
| Unrestricted income funds | 230,970 | 262,903 | ||||
| Total charity funds | ||||||
| 232,446 | 263,453 |
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 United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ; Approved by the Board on ...............t.........ils J2¥ and signedoo on its behalf by:
Mrs Elizabeth Taylor Trustee
The notes on pages 9 to 19 form an integral part of these financial statements.
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
- 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 only utilised against the projects to which the funder intended them for, although the charity in general does not receive restricted funding due to the nature of its activities. Designated funds are unrestricted funds set aside at the discretion of the trustees for a specific purpose.
Further details of each fund are disclosed in note 20.
Incoming resources
Grants provide core funding or are a general nature are recognised where there is entitlement, certainty of receipt and amount can be measured with sufficient liability.
Investment income is recognised on a receivable basis.
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Income from charitable activities include income recognised as earned (as the related goods or services are provided) under contract.
Resources expended
Liabilities are recognised as soon as there is legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and bas been classified under headings that aggregate all costs related to the category.
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Costs of generating funds are the costs of trading for fundraising purposes.
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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.
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Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2023
sess COMtinuCA
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 assets investments are included at market value at the balance sheet date.
Realised gains and losses on investment 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 markets 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.
- Donations
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Unrestricted Restricted TotalFunds Total Funds
Funds Funds 2023 2022
£ £ £ £
Poacher 6,738 - 6,738 -
4, Covid-19 Government Grants
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2023 2022
£ £ £ £
Covid-19 Government Grants - - - 5,394
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
lve. CONLiNUCH
| 5 | Activities for generating funds | ||||
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| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
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| 2023 | 2022 | ||||
| £ | £ | £ | £ | ||
| Trading income | 30,601 | - | 30,601 | 28,888 | |
| 6 | Investment income | ||||
| Unrestricted Funds |
Restricted Funds |
Total Funds |
Total Funds |
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| 2023 | 2022 | ||||
| £ | £ | £ | £ | ||
| Bank interest received | 461 | - | 461 | 763 | |
| 7 | Incoming resources from charitable | activities | |||
| Unrestricted Funds |
Restricted Funds |
TotalFunds 2023 |
Total Funds |
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| 2022 | |||||
| £ | £ | £ | £ | ||
| CountyHouse income | 6,486 | - | 6,486 | 2,405 | |
| Camp feesand other income | 2,332 | 2,000 | 4,332 | 1,832 | |
| Special events income | 5,842 | - | 5,842 | 14,633 | |
| PoacherInternational Camp | 283,997 | - | 283,997 | - | |
| 298,657 | 2,000 | 300,657 | 18,870 | ||
| 8 | Membership subscriptions | ||||
| Unrestricted | Restricted | TotalFunds | Total | ||
| Funds | Funds | 2023 | Funds | ||
| 2022 | |||||
| £ | £ | £ | £ | ||
| Retainedby County | 8,032 | - | 8,032 | 11,362 | |
| 8,032 | ; | 8,032 | 11,362 |
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
sees CONLinUed
9 Total resources expended
| Direct | TotalYear | TotalYear | : | ||
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| Trading | charitable expenditure |
Ended31 July2023 |
Ended31 July2022 |
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| £ | £ | £ | £ | ||
| Direct costs | |||||
| Trading Expenditure | 25,417 | - | 25,417 | 34,100 | |
| CountyHouse expenditure | - | 15,502 | 15,502 | 13,522 | |
| Campsite running expenses | - | 952, | 952 | 1,548 | |
| Campsitemaintenance | - | 1,291 | 1,291 | 7,020 | |
| Poacher InternationalCamp | - | 316,690 | 316,690 | - | |
| Special events expenditure | - | 6,634 | 6,634 | 19,427 | |
| Stafftraining | - | 387 | 387 | 441 | |
| Insurance | - | 2,497 | 2,497 | 1,088 | |
| Administration | - | 3,139 | 3,139 | 5,325 | |
| International grants | - | 1,141 | 1,141 | 310 | |
| Accountancy fees | - | 720 | 720 | 750 | |
| Grants Depreciation |
- - 25,417 |
1,050 2,076 352,079 |
1,050 2,076 377,496 |
300 2,419 86,250 |
The Special Events held in the year relate to a separate day for each section (Rainbows, Brownies and Guides) and a weekend event for our Senior Section, These events were well supported and was an opportunity for all events, excluding the Rainbow event, to experience what the County Campsite has to offer.
10 Trustees’ remuneration and expenses
No trustees received any remuneration during the year.
11 Independent Examination
The total fee paid to the independent examiner was £720 (2022 - £750) which was for the independent examination.
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Lincolashire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
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|sevens|CONtINUed|
|12|Trading|Income|and|Expenditure|Year|Year|
|Ended|31|Ended|31|
|July|2023|July 2022|
|£|£|
|Income|
|Trading|Depot|20,940|16,703|
|Badges|9,661|12,185|
|30,601|28,888|
|Expenditure|
|Trading|Depot|:|16,497|18,534|
|Badges|8,920|15,566|
|25,417|34,100|
|Surplus|
|Trading Depot/ (Deficit)|4,443|(1,831)|
|Badges|741|(3,381)|
|5,184|(5,212)|
|13.|Net incoming|resources|
|Net incoming resources|is|stated|after|charging:|
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|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Depreciation|of tangible|fixed|assets|2,076|2,419|
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
ssc. CONtinued 14 Tangible fixed assets
| Campsite | |
|---|---|
| and | |
| equipment | |
| £ | |
| Cost | |
| As at 1 August2022 | 35,852 |
| Additions | 17,111 |
| Disposals | - |
| As at 31 July2023 | 52,963 |
| Depreciation | |
| As at 1 August2022 | 18,695 |
| Charge forthe year | 2,076 |
| As at 31 July 2023 | 20,771 |
| Net bookvalue | |
| As at31 July2023 | 32,192 |
| Asat31July2022 | 17,157 |
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Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2023
eae. CONtinued
15 Investments held as fixed assets
Investments in groups and associated undertakings £
| Investments groups and associated undertakings £ |
|
|---|---|
| Market value | |
| As at 1 August 2022 | 25 |
| Disposals | - |
| As at 31 July 2023 | 25 |
| Net bookvalue | |
| As at 31 July2023 | 25 |
| Asat31July2022 | 25 |
All investments were held in the UK.
The charity holds more than 20% share capital of the following company:
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Associated holdings County of Principal Class %
incorporation activity
Poacher Trading Limited United Kingdom Trading activities Ordinary 25
of Poacher
Jamboree
16 Debtors
2023 2022
£ £
Trade debtors 1,194 76
Prepayments and accrued income 1,488 1,249
2,682 1,325
17 Creditors: Amounts falling due within one year
2023 2022
£ £
Trade creditors and accruals 3,311 7,755
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16 Debtors
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
verse. CONtinued
18 Operating lease commitments
As at 31 July 2023 the charity had annual commitments under non-cancellable operating leases as follows:
| Operating leases which expire: | ||
|---|---|---|
| Landand | Buildings | |
| 2023 | 2022 | |
| £ | £ | |
| Within oneyear | 6,000 | 6,000 |
| Within two and five years | 18,000 | 24,000 |
| 24,000 | 30,000 |
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Lincolnshire North Guide Association
Notes to the Financial Statements for the Year Ended 31 July 2023
sone COntinued
19 Related parties
Controlling entity
The charity is controlled by the trustees.
Related party transactions
Poacher Trading Limited (Charity is a shareholder)
During the year the charity received a donation of £6,738 (2022 - £nil) from Poacher Trading Limited. At the balance sheet date the amount due to Poacher Trading Limited was £nil (2022 - £nil).
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Lincolnshire North Guide Association undertakes a joint venture with Lincolnshire Scouts and Lincolnshire South Guide Association. This includes the provision of an International camp that occurs every four years under norma! circumstances but was deferred to 2022 due to Covid restrictions in 2021. The latest camp was held in October 2022. The conclusion of this camp has released £283,997 in charitable income during the year and charitable expenditure of £316,690. Over the period from the previous International camp funds have been building to ensure the camp can be fully provided for in 2026. At the year end Lincolnshire North Guide Association is entitled to £47,153 of the balance held (2022: £73,109). Any surplus balances will be held until the next camp occurs,
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Lincolnshire North Guide Association Notes to the Financial Statements for the Year Ended 31 July 2023
secnee COMtinued
| 20 | Analysis offunds | |||||||
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| Atl August | Incoming | Resources | Transfers | At31 July | ||||
| 2022 | resources | expended | 2023 | |||||
| £ | £ | £ | £ | £ | ||||
| Designated Funds | ||||||||
| Designated funds | 135,140 | 330,133 | (367,943) | (6,000) | 91,330 | |||
| General Funds | ||||||||
| Unrestricted income fund | 127,763 | 14,356 | (8,479) | 6,000 | 139,640 | |||
| Restricted Funds | ||||||||
| SallyHessey fund | 550 | - | (24) | - | 526 | |||
| Census Grants | - | 2,000 | (1,050) | - | 950 | |||
| 263,453 | 346,489 | (377,496) | - | 232,446 | ||||
| The Designated fund andUnrestrictedIncome fund represent unrestricted funds within the | charity, Where | |||||||
| funds have been designated | this is an internal | designationby the charity for a specific purpose. | ||||||
| Duringthe year the | following Designated funds existed: | |||||||
| Atl August | Incoming | Resources | Transfers | At31 | 31 July | |||
| 2022 | resources | expended | 2023 | |||||
| £ | £ | £ | £ | £ | ||||
| DesignatedFunds | ||||||||
| TheCounty Shop Fund | 22,729 | 20,940 | (23,266) | 4,267 | 24,670 | |||
| TheCountyDepotFund The CountyHouseFund |
2,844 10,492 |
9,661 6,460 |
(8,920) (15,502) |
43 6,000 |
3,628 7,450 |
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| The Special Events | Fund | 2,949 | - | - | (2,949) | - | ||
| The OaksCampsiteFund | Fund | 23,017 | 2,338 | (3,565) | (13,361) | 8,429 | ||
| ThePoacherCampFund | 73,109 | 290,734 | (316,690) | - | 47,153 | |||
| Designatedfunds | 135,140 | 330,133 | (367,943) | (6,000) | 91,330 |
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.
The Poacher Camp Fund shows Lincolnshire North Guide Association proportion of the cash reserves of Poacher at 31st July 2023. Poacher 2022 was held at the Lincolnshire Showground from 30th July 2022 to 6th August. The event saw over 5,000 Guides and Scouts from across the UK, along with some international attendees, attend the weeklong Jamboree. The event was a huge success in terms of the experience given to those that attended with many having the ‘adventure of a lifetime’. The final accounts for the event, at the date of signing these accounts, have been concluded and showa loss of £120,352. The loss was generated as a result of a number of worldwide factors outside the control of Poacher. Since the last event in 2017 the world has seen Brexit, a global Covid pandemic and rising prices. The event was originally scheduled for 2021 but was postponed to 2022 creating some additional costs. Due to the reserves brought forward in the Poacher Camp Fund across the three organising Counties the loss could be absorbed without further recourse to the three charities. After date in October 2023 further funds of £2,000 were designated to the County Hardship Fund, £25,000 designated to the Poacher Camp Fund and £20,000 to the St Lukes Fund.
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Lincolnshire North Guides Association
Notes to the Financial Statements for the Year Ended 31 July 2023
serves CONFiNUed
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|---|---|---|---|---|---|---|---|
|Atl|August|Incoming|Resources|Transfers|At 31|July|
|2021|resources|expended|2022|
|£|£|£|£|£|
|Designated Funds|
|Designated|funds|147,136|40,309|(52,305)|-|135,140|
|General Funds|
|Unrestricted|income|fund|136,740|24,968|(33,945)|“|127,763|
|Restricted|Funds|
|Sally Hessey|fund|550|-|-|-|550|
|284,426|65,277|(86,250)|-|263,453|
|Net|assets|by fund fund|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|2023|Funds|2022|
|£|£|£|£|
|Tangible|assets|32,192|-|32,192|17,157|
|Investments|25|-|25|25|
|Current|Assets|202,064|1,476|203,540|254,026|
|Creditors|:Amounts|falling|due|
|Within|one|year|3,311)|-|G,311)|(7,755)|
|Net assets|230,970|1,476|232,446|263,453|
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21 Net assets by fund fund
Comparative amounts for 2022 comprise tangible assets unrestricted of £17,157, Investments unrestricted of £25, current assets unrestricted of £253,476 and restricted of £550 (total £254,026). Creditors falling due within one year unrestricted of £7,755.
Page 19
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Lincolnshire North Guide Association
Statement of financial activities by fund Year Ended 31 July 2023
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||||||||
|---|---|---|---|---|---|---|
|sseee|COMinNUeA|Designated|Designated|
|Funds|Funds|
|2023|2022|
|£|£|
|Incoming|resources|
|Incoming|resources|from|generated|funds|
|Donations|6,738|-|
|Activities|for generating|funds|30,601|28,888|
|Covid-19|Government|Grants|-|5,934|
|Investment|income|52|5|
|Incoming|resources|from|charitable|activities|292,742|5,482|
|Total|incoming|resources|330,133|40,309|
|Resources expended|
|Costs|of generating|funds|
|Raising|funds|25,417|30,195|
|Charitable|activities|342,526|22,110|
|Total|resources|expended|367,943|52,305|
|Net outgoing|resources|before|transfers|(37,810)|(11,996)|
|Transfers|
|Gross|transfers|between|funds|(6,000)|-|
|Net movements|in|funds|(43,810)|(11,996)|
|Reconciliation|of funds|
|Total|funds|brought|forward|135,140|147,136|
|Total|funds carried|forward|91,330|135,140|
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Lincolnshire North Guide Association Statement of financial activities by fund Year Ended 31 July 2023
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||||||||
|---|---|---|---|---|---|---|
|vossene|CONtinued|Unrestricted|Unrestricted|
|income|fund|income|fund|
|2023|2022|
|£|£|
|Incoming|resources|
|Incoming|resources|from|generated|funds|
|Covid-19|Government|Grants|-|-|
|Activities|for|generating funds|-|-|
|Investment|income|409|758|
|Incoming|resources|from|charitable|activities|5,915|12,848|
|Membership|subscriptions|8,032|11,362|
|Total|incoming|resources|14,356|24,968|
|Resources|expended|
|Costs of generating|funds|
|Raising|funds|-|.|
|Charitable|activities|8,479|33,945|
|Total|resources|expended|8,479|33,945|
|Net|incoming/(outgoing)|resources|before|transfers|5,877|(8,977)|
|Transfers|
|Gross|transfers|between|funds|6,000|-|
|Net Movement|in|funds|11,877|(8,977)|
|Reconciliation|of funds|
|Total funds|brought forward|127,763|136,740|
|Total funds|carried|forward|139,640|127,763|
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This page does not form part of the statutory financial statements. Page 21