Chaiity ragistrntion number.. 513165 Lincolnshire North Guide Association Annual Report and Financial statements for the Yeoz End¢d 31 July 2024 Saul Fuirhulm Limited 12 Tentercroft Street Lincol LN5 7DB
LLncolnshire North Guide Association Contents ReferenceandAdministrativeDet8ils..,..,...........,........................ Tntst¢es'Report.....................,.........,...,................,,..............,. TteeS'respO1l8ibIlltses......,.....,-..-.- Independent examinevs report.,... St&tementoffin8nGialactiv£ties................................................. ..2 to4 Balanc¢ Sh¢¢t..,.. Notes to the fmancial stat¢ments..... ..9to 19 Tha following page does not fonn part of the statutory fitMn¢ial statements: Statement of finan¢ia] a¢livitie8 p¢r fund..... .20to21
Jjincolnsblre North Culde Assoeiation Referenee and Administratlve Det&fils Charlty name Lincolnshire Nortb Guide As$o¢iatio Charity registratlon number 513165 Prinelp#l Offlce 4 F1wl1 Way Cherry Willinglw Lincoln LN3 4GL Trnstees Elizabeth Taylor Paula Pickford O¢n¢vieve Smith Katherine Broadburn Carolin¢ Nordon sah Stead En]ma S&xby Tll¢ia Ne&l$ Dianne Str£ngor Treasurer Elizabeth Taylor Illdepelld¢llt Examiner Saul Faii'lio]tn Limited l2 Tentercroft Street LN5 7DB Page I
Llncolnshlre North Guide AssociAtion 'rrustees' Report The trustees present tho aiinu¢il report tog¢ther with the fu)ancial slalem¢nts of the charity for th¢ period ¢llded 31" July 2024. ObJe¢tlvei and actlvltte$ ObJectlv and Alms The trust d¢¢d d¥fin¢s the charAty's objcotive as being.. 'The lllstwction of girls &t all Glas8¢s iti the principle of discipline, loyalty and good Gitiz¢nship" To acbi¢v¢ th88¢ objectives, the charity siipports and Lr&ins its VollteErS to PTovide good Guidins within all the units within the County of Linoolnshire Norlb. PublSc Beneflt In planning our activities for tb¢ year, we kept ID mind the Ch'itieS Commission's guide ¢)n public benefit at our trusleo meetings. The trust¢es are very grateful to all th¢ volunteer8 who have givert their time so generously in helping the charAty during the year. The trustees confirm that they bave corllpli¢d ivith th¢ requirements of section 4 of the Charities Act 2011 to l)avg due regard Lo tho public benefit guÉdgno¢ publish¢d by the Charities Commi85ion for Ell81d and Wales. Achlevements and p¢rfomkll¢e Tlie year to 31 July 2024 has becn a positive year frii the County, Ullits ¢oAtilliie to recover from th¢ impact of pandemic with rocov¢ry of 8irl numbers. Tliere are still teal 8tniggleB with souwing williiig volunteers howev¢r ld that ¢hallenge doesn't show any sign of Improv¢m]t. Our Lounty Hoiise and Coiinty Campsite l)ave Seen increased bool(ings which is & hug¢ step forw4wd >md we hope to build on this monjentum. During the year Guides from across tILQ County elljoyed 8 day at the Water Park supported by a Noith East EJgland grant. towards adventurous activities. The Rangers enjoyed a trip to the High Ropes a sm&ll group of 8dcrs enjoy¢d a canal boat weekend a chBnce to spend lime together and consider completing their canal b08t li¢¢nc¢. The yeftr has aL%o seen thr ¢reation of a plannÈng committee for a Coiinty All Sectioll event iaking .place in June 2025 which will see ovei 900 girls from Ihe Couiity enjoy a day tc>gethor. The Louuty remains in & positive place fmancially Qnd we hope that continw8 foT many yeaLS. Fin*ncial revlew Dwing the year, the cbarity raised £54,008 to ¢arry out the objoctives ineftts'oned earlier attd tbrough tbo PTOV15ion of Poacher International Carnp. £65,698 of th¢ getter&ted fiind3 were used iii thc ¢urT¢nt year for nonnal charity activities and to ensiire ihe 2026 Po&¢her Inlernatiollal Camp dellwids were met. This resulted in a net defici£ of £11,690. AS a r¢siil¢ the reserves now sland at £220,756. £217,468 r¢late8 to Ullrestrict¢d general funds and £3,288 i¢lat¢s lo r¢stricted fwids. Polley on reserves The Finauc¢ committee on beha]f of th¢ board of tru8teeÈ ¢ondwts au annu&l r¢vi¢w of the level of unrestricted reserves not ¢ommilt¢d OT iiivesled in tangible fixed &sset8 ("the fre¢ reseTve8") in the g¢neral fund by considering Ih¢ risks aggoci&t¢d widi tho general thnd, the risks aysociated willi the various incom¢ streams, expenditure plat and balance sheet items. This eiiables an esllliiate to be made of th¢ level of reserY¢s I"hat or¢ Suffici1t.. to allow for reorganisation ill tht cvent of 8 downturn of income ()r asset valuLs: iu)d to protect ongoing WOTk prograrnmes The level is estinTrted at b¢tween 2 and 4 months of geneial pected budget. Ille reserves CiiLTentLy held ID genernl fith(L8 are £217,468 which meets the obje¢tiv¢. Pagc 2
Llncolnshire North Guide Assoclation Trusteesl Report Pr5n¢fipal fundlng 50ur¢es Th¢ principal fiinding sourc¢s for the charity are currenlly by way of the inconie ftom subscriptions from Girlguiding at coutity l¢vel aryd ev¢AIts at CL)unty level. Going ¢on¢ern rhe financlal statsm¢nts hav¢ be¢J pTrpar¢d on a going coneArn b1$ as the trustee8 bolieve that no material uncert&iuti¢s ¢xisL The Irusteos have considered the level of funds held and ¢xpe¢t&t level of income and expenditure for 12 monihs fTOm authDrising thes¢ finanoial stat¢nilts. The bud8eted income and exp¢DdiLure 18 Sllfficicllt with th¢ l¢v¢l of reserv¢s for th¢ ¢hEwity to be abl¢ to continue as & going conccrn. Stru¢tore? £overnAnce gnd manAgement Nature of gov¢rning document Th¢ charity is governed und¢r Royal Charter dated 14 D¢cember 1992. Recruitment and appointment oltrustee8 The tsust9 who have served during tbe yeAr alld since the yeaT end fire set out below. Tb¢ board of tru5fres hav¢ the general control and uwlagement of the administral'ion of the Chlty, Eliz&beth Taylor Paula Pickford Caro]ine Nordoll Sar&h Stead Geiievievc Srnith l(atherine Broadburll Bmma Saxby Tricia Ne&le Dianne String¢r The ate¢S are appoint¢d followirg the constitution. The County Commi8sic>ner *ppoii)ts petrn$ tt> these rol¢s. Page 3
Llncolnshire North Gulde AssoclAtion Trnstees, Report (continued) Approv¢d by tbo Trustees on 27t& May 2025 and signed on their bth8lf by: Nfrs Elizabeth Taylor Trustee Pag¢ 4
Lincolnshire North Guide Assoclatlon Trnstees, ResponsibilAties In i'elatioll to the Financial Statements The trnstees are respoT]sTble for preparing the Trustees, Report &nd ihe financial statements in accordallce wilh applicabl¢ law and United Kingdom Ac¢ountins Stsndards (United Kingdom G¢n¢rally Accepted Practic¢), The law applicabl¢ to ¢hariti¢s in England and Wales iequires the truslees tu prepare financial statements for each fu1claI yw which give ld tsue and faiT view of the stale of affairs of tiic charity ld of the inctsming tesources and application of T¢sour¢es of the charity for that period. In prq)aring these financial st&tements, the tNstees ar¢ required to: s¢lect suilable accounting policios and th¢n apply them consistently. observe the method8 and principles in the Charities SORP,. mRkc judgements estimates that are r¢asoJwble and prudent., . stats whether applicable accounting standards have been followed, subject to any matèTial departures disc108ed and explained in the fll]anc1 8tatem¢nls: and prepare the financial statements on the going concern basis UTJIGSS it is in&ppropriate to presume that the Lharity Kryll continue Én busin¢s8. The ti'ustees are responsible for keeping proper acoovllting iecords that dis¢los¢ with iea8onable 2¢¢uracy at aJJy titn¢ th¢ fill8llcial position of th¢ oharity ¢nabl¢ tbem to onsurc that the finallrial slatenients comply with the Charities A¢t 2011, th¢ Cbarity (A¢counts and Report8) Regulations 2008 alld the provisions of the tnLSt deed. They dre responsible for safeguarding Ihe assets of th¢ cliurity and hence for taking te&8onable steps for the prevention and detection nf fraud #t]d other ii'regulaTiLies. Page 5
Independent Examillerys Report to the Trustees of Lln¢olnyhire North Guide Assoclation dependent exarniner's report to the Tru5tee8 of Llncolnslth'e North Gulde A$soclAtlon I report to the tmstees on my minatIon of.the counts OF Lin¢olnshire North Guide Association (th¢ TrLtst) for the y¢ar ¢nded 31" July 2024 which are set out on pages 7 to 19. Respollsibllitles and basls of rèpoi't As the ¢harity tTusfres of the Trn8t you are respollsible for the ptepaTation of tJLe a¢¢oiillts in accordall¢e with the Tequirements of th¢ ClwilAes A¢t 2011('the ALt'). I rqjort in respect of my exatninaiion of the Tiiist¢e's #Gcoullts carried out ulldex sectioll 145 of the 2011 Ac¢ and in GEmying out my ex&min&lion I have followed alI the applicablc Dir¢ction8 given by the Charity CornLUi88ion under seution 145(5Xb) of the 2011 ACL Illdependent exAmlner's ststenkent I have completed my examination, I confirm Lhal. nu rnaterial Inattor8 havo ¢om¢ to my attention in connection with the examination givittg me cause to believe that ill any nmterial r¢$pect: (l} accoullting t¢cords were not kept in respect tsf the Trust as r¢quii¢d by section 130 of the Act, or {2) tbe aecouits do iiot accoi'd with those reoords: oi. (3) the aecounts do not ¢omply with tho 8pplicablc requircmcnts cottcthnifig the form and cotttent of accounts set out in the Charkties (Accounts attd Reports) Regulations 2008 other than any requirement that tile accounts givc a 'trne aud fair view, which is not a mattrt" coD&idered ELS part of an indep¢lld¢nt eXatIo. I have no concerns and h&ve come across llo other matters in collnection with the examiuation to wbich attention should be drawn in this report in order to ¢nabl¢ a proper understattding of the aGrounts tu b i'eacbed, ¢ tsjebk . Richard M Welsh (FCA) Saul FaiTholm Limited 12 T¢nt¢rcroft Str¢¢t LinGoln LN5 7DB Page 6
Lincolnshire North Guide Association Statement of Financlal Activities for the Year Ended 31 July 2024 Unrestrl¢ted Funds R¢strActed Fund8 Tfytol Funds 2024 Total Fuwls 2023 Note Incomln2 r¢sour¢es Income Tegources from generated fid5 Donations 6,738 Grant Éncorne 2500 2,500 20.900 459 Activities for gener4tiug fLmds Investmentincome 20,900 459 30,601 461 Incoming resour¢es frotn C]table activitie8 20,436 1,146 21,582 300,657 Membership subscription$ Total incoming resources Resources expended Costg of generating thttds Raising fLUS Charitable tiVitieS 50.362 3.646 346 489 21,510 42,354 21,510 44.188 25,417 351079 1.834 Total TeS0ice8 ¢xpended 377 496 Net (outgoing)lincomillg resour¢¢8 b¢fDre transf¢rs (13,502) 1,812 (11,690) (31,007) Tran$ftr8 Gross tra]Jsf¢rs between funds Nct mov¢ment in Thd8 {13,502) 1,812 (11,690) (31,007) ReeonelliAtioll of funds Total funds biought forward Total funds ¢TI¢d forward 230 970 1,476 3,288 263.453 232,446 217,468 220,756 The notes on pages 9 to 19 totm an int¢gral part ot'tliese fiiiwicial stst¢m¢nts. Page 7
Lincolnshii'e North Guide Associadon Balance Sheet as at 31 July 2024 2024 2023 Note Fixed Assets Tangible ass¢ts Inve8tm¢nts 14 15 27,840 25 27,865 32.192 25 32,217 Current assets Stock and work in progre8S Debtor8 Ca8kn atbank alld in hand 9,017 2,111 183 835 194,963 9,662 2,682 191196 203,540 16 Credltorg.. Amounts falllng due withln one year 17 2,072 Net current assets 192.891 200,229 Net assets 220,756 232,446 The funds of the chArlty: Restrlcted fullds 3,288 1,476 Unrestrlrted funds UEttf8tri¢*d in¢om¢ thods 217,468 230 970 Total chxrlty funds 220,756 232 446 Ihe financial statements have been preptM'¢d in accoidaDce with Accountillg and R¢porting by Charities., Statement of Recommended Practice applioable to charitie8 preparing their accounts in acwi'daTLce with the Financial Rcporting Standard applicable in the Unit¢d Kingdom and R¢publio of Ireland (FRS 102) and the Chartti¢s Act 2011, Approved by the Board on 27h May 2025 and si8Thed on its behalf by.. MTS Elizabeth Taylor T1¢¢ The tteS on pages g to 19 form an illt¢gral part of these firLattcial statements. Page 8
Lincolnshire North Guide A8sociatlon l¥Jotes to the Financial Statem¢nts for the Year Ended 31 July 2024 Accountlng poli¢les Basis of prep8r8tion The financial Statemlt6 have been prepwrd in accordance with Ac¢ounting and Reporting by chlties.. Ststement of R¢conllnended Practice applicable to charities prepaiing thcir accounts i accordan¢¢ with th¢ Fittallcial Repottillg Standard applicable in the UK and Republic of Ireland {rRS 102) (effective l January 2019) - (Charities SOIiP (FRS 102)), the Trinancial Reporting Standard applicable in tho UK and Republic of treland (FRS 102) and the Cborities Act 2011. Lincolnshire Nor(h Giiide AssoctHLion meets the definition of & public benefit entity under FRS 102. Agsets liabilities are iuitially reco)[sed at bi8torical cost DT trallsactlDn valu¢ uraess utheiwise statsd iu th¢ relevant ac¢ounting policy note8. Golng concern The tNstees collsid¢r that there ate no m&leri81 uncertainties about the charity's ability to continue a goiog Loncern. Fund aeeounlillg polley Unrestricted income ftmds are general thnds that available for use at the tstee$l discrotion in rtheran¢e of the objectives of the obarity, Restricted ndS only utili8ed again8t the projects to whioh the funder int{ded theEtt foi, although th¢ GhaTi¢y An general does not receive restricted flTndin¥ th1¢ to th¢ nalure of ils activities. Designated funds are umestricted ndS set aside at the discretion of the tNstees for a specific piw)ose. Further detNil8 ot each fund are discloscd in note 20. Incoming resources Grants provide ¢oiE fidIng or atc a gcneral nature att Tc¢ognised where there is entitlemcnt, ¢rtainty of receipt and amount can be Tn¢88ur¢d witb sufficient liability. Investment illcome is recognised on & receivable basis. Income from Chilabl¢ activities include incorno Tecognised as earned (as the related goods or s¢rviL¢s ar¢ provided) Lin(l¢r conÈrdGt, Resources expeiided Lillbilities are recognised AS soon as there is legal or coostmctive obligation committing the oharity to the expendire. All expendityie is accounted for on an accruals basis and has beeu classified undei h¢adings tliat aggT¢¥dltr ill cosL8 related to til¥ category. Costs of g¢n¢ratins fiuids are the costs of tradiug for tiilldraisiiig purposes. CharitabIe ¢KpeDditurn comprises those uosts incurrttd by the charity the delivery of its activities nd services fo¥ its beneficiaiies, It includes both costs that can b¢ aElocated directly to siicli 8ctiYitie5 attd diose costs of an tlldirect n&ture necessary to support th¢m. Page 9
Lineolnshire North Guide Assoclatlon Notes to the Flnancial Staten)ellts for the Year Ei nded 31 July 2024 . continued Gov¢rnAncè e05ts GoveTJ)an¢e cost5 inGlude t'hose ¢os¢s associated with ting tho Qonstittitional and stattitory Tequir¢m¢nts of the charity and include the Itependent Exarninatloll Fee8 alld oosts Iinked to the strat¢gi¢ managelllent of the Trust Fixed assets Individual fixed assets costing £250 or more are initially recorded at cost. Depreclatlon Depreciation is provid¢d on tangible fixed assets so as to Mryit¢ off th¢ cD8t or vllluation, less any estin]ated residual value, over their expected usefvl economic life a8 follows: Campsite Equipment 40/D reducing balance 150/0 di]llg balance Investments Fixed assets investments are included at market value at tbe balance sheet date. Reaiised gains attd 103SeS Oll iiiv¢stment ale calculated as the differ¢n¢¢ between ¥ole8 proceeds and their market value at the start of tile yeaL', or their siibsequent cost, and are ¢hatg¢d or creditsd to th¢ Statement of the financial activititt$ in the peiiod of disposal. Unrealised gains and losses r¢pre5ent the movement in markets values durirA8 tliv ytrar and are cr¢dit¢d OT charged to the statement of finan¢ial fÈCtivÈties based the market value at the yeal ¢nd. Stock Stook is valued at the low¢r of cost and net redli5able value. ati¢r di regard for obsolete slow moving stOLk¥. N¢t r¢ali$abk value is basd gn selliii¥ price less anticipated costs to completio and selling costs. Items donated for re8al8 or di$ttibuttoll are llot included ill the fmanoial statements until they are sold or distriimted. Operating le4ses Rentsls payable under opth'tLting l¢e8es are charged in tho statement of fiuancial activities on straigbt line basis over the lease term. 3. Dougtlon8 tTnre$trJetod Fund$ Restrlcted Funds Total fiullds Total Fund$ 2024 2023 Poacher 6,738 4. Grant l.nconxe Unrestrlcted Restricted Fund Total Fmnds 2024 Total Fullds 2023 NCC Adventtirc Grnnt 2.500 2,500 Page 10
Llncolnshire North Guide Association Notes to the Financlal Statements foi. the Year Ended 31 Jul), 2024 onÈlnued Actlvltles for generatlng funds Unrestrlcted Fund5 Restrlcttd Total Total Funds 2023 2024 Trading ibcome Investment income Unrestrlcted Inds Re$l'riL'I'ed Funds Total Funds 2024 Total Funds 2023 Bank interest received 459 459 461 Ineomlng rellre¢S from eharlt&ble fjctlvitie Unrestrlct¢d Funds Restricted r4uiid8 lotsl Fund5 2024 Total Fund$ 2023 County House ill¢ome Catnp fees ond oihei, income speL.i evellts income Poacher International Camp 9,746 4,984 5,337 369 20,436 9,746 6,130 5J37 369 21,582 6,486 4,332 5,842 283,997 300.657 1,146 1.146 Memb¢rshlp subscrlpdons Unrestrlcted Fullds Re8trlcted Fun(Is Tot1 Funds 2024 Totsl Funds 2023 Retained by County 8567 8,567 8,032 Pag¢ll
Lincolnshlre North Guide Assoclatlon Notes to the Flnanclal Statements for the Year Ended 31 July 2024 Total resfruree8 #xpended Dlrect cbarllahle expenditur¢ Total Ye4f Ended 31 July 2024 TotAI Year Ended 31 July 2023 Trading Direet costs Trading Exp¢nditur¢ County Hous¢ expenditure Cwnpsite tunn] ¢xp¢nses Campsite maintonance Poarber IDternatlDnal Camp Sp¢cial events expenditure Staff training Insur1ce Administration luteriiational gwits Accoutttancy fees Gts Depreciation 21,510 21,5LO 15,025 1,961 2,236 6,413 5,787 650 2.943 887 25,417 15,502 952 1,291 316,690 6,634 387 2,497 3,139 1,141 720 1,050 2,076 44,188 377,496 The Special Events held in the year inolud¢d a water park trip for the Guid¢5, High Liopes for th¢ Rangers and & Canal boat tsTP for leaders. Tru5teey' remuneritlon %nd expenses No trustees T¢¢¢iv¢d aiiy remulleration thiriiig the year. Independent Examlnation The total fee paid to tho independent examin¢r was £2,100 (2023 - £720) whi¢JJ was for the indop¢ndellt oxatnttLatioll. 15.025 1,961 2,236 6,413 5,787 650 2,943 887 2,100 1,834 2,100 1,834 65,698 ID. ii. P88¢ 12
Lincolnshlre North Gulde A8socAatlon Notes to the Financial Statements for the Year Ended 31 July 2024 eonÉfnued 11 Tylldfing Income and Expendlture Ye&r Ended 31 July 2024 Year Ended 31 July 2013 Trading Depot Badges 13.09 7,810 20,940 g,661 enditure Trading Depot Badges 13,694 16,497 lusl Deficit TTading Depot Badges (604) 4,443 74 610 13. Net Incomlng resources Net incomlng resourc¢8 is .4tsted after charging: 2024 2n23 Depr¢oiation of tangible fed assets Plw 13
Lincolnshire Ni)rth Guide Assoclatlon Notes to the FinancAal Statements for the Year Ended 31 July 2024 cc)nrlnued 14. Tftnglble fixed assets Campslle alld equipm¢nt Cost As ut l August 2023 Additions Disposa]s As at 31 July 2024 52,963 52.963 Depreciation A8 at l AUt 2023 Charge for the year As at 31 July 2if24 20,771 4,352 Net book value As at 3 l Yuly 2024 As at 31 July 2023 27,840 32,192 Page 14
Lincolnsbire North Gulde AssocSatlon Notes to the Financial Statements for the Year Ended 31 July 2024 collinued 15. InVeStents held as flxed 2s$ets Investments In groups and as$o¢ia*ed undeYtAkings Market value As 8t l August 2023 Disposals A5 at 31 July 2024 25 25 Net book vllue A8 at 31 July 2024 AS &t 31 July 2023 25 25 All inv¢8tmellts were held in th¢ UIL The Charity holds more than 200/0 share cApit&l of the following comparty.. Associoted holdyngs Count), of inoorporatlon Uuited Kingdo Prlnelpal ctivity Trading activities of Poacher J&mboree Class PoaGher TTading Limited Ordinary 25 16. Debtor8 2024 2023 Trade d¢btors Prep%LyJJJ¢nts ¢ed income 405 1,706 2,111 1,194 E.488 17. Credltors: Amounts falling due wlthin one ye8Y 2024 2023 Trade creditor8 and acoruals 2,072 3,311 PagfA 15
Lincolnshire North Gufide Association Notes to the FinanLial Statements for the Year Ended 31 July 2024 conunued 18. OperatiJAg lease eommitmtnts As at 31 July 2024 the chty had #tll&l ¢ommitrrtents under non-cancellablc operatillg leases a8 follows: Opelatillg leases which expirv. Lamd alld BulldLng8 2024 2023 Within one year Within ttvo and five years 6,000 6.000 18.000 24.000 18,000 Page 16
Lincolnshire North Guide Assocladon Notes to the Flnancxal Sl'atements for the Year Ended 31 July 2024 con¢lmied 19. RelAt¢d partles Controlllllg entAty The ch8rity IA controlled by the tntst¢e8. RelAted party trans8¢tions Poacher Tiadillg LiTtLit¢d (Charity is u shareholder) During the year tbe ch&Tity received a donation of £nil (2023 - £6,738) frorn Poacher Trading Lxmited. At ille balance Sheet date, tke amount due to Poacher Trading Limited was £nil (2023 - £nil). Lincolnshire bTortb 1]de Association wIdtakeS a joint Vellre with Lincolnshire S¢outs and LinColbire South (luide A5sg¢iation, This includes the provision of &n lllternational camp that occurs every foul Ye. Over the period from the previous Intematior¢al comp funds have been buildin8 to ensure the camp call be fvlly provided for in 2026. Th¢ ¢onclusioll of this camp ieleased £369 in charitable income during the year and iwitable expendithi'e of £6,413. At the yeEW end Lincolnshire North Guidc Association is entitled to gAI,109 of the balance held (2023: £47,153). Any surplus balances will be held utstil Ibe next carnp oc¢urs. Page 17 Lincolnshire North Guide Association
Notes to the Financlal Statements for the Year Ended 31 July 2024 coA¢inued 20. Analysls ot, funds At l August 2023 (as restated) Incomlng resources Resour¢eg expended Tyallsfers At31 July 2024 Deslgnated Funds Designated filljds 101,054 36.131 (48.735} 53.000 141,450 Gelleral Tund8 UDregtric*d income fiilld 129.916 14231 (1S,L29) (53,000) 76,018 Restrlcted Funds Sally Hess¢y fund Census Grants Isle of Axholm¢ Division NEE Advenkn Grant 526 950 526 320 1,146 (630} 1,146 232 446 220 756 Th¢ Designatsd fiwd aud Unrestricted Ittcome futid T¢pro8ent unr¢8tricted fi2nd8 within the charity. Wbere nds havebeen de8ignAted this is 4n internal design8tioii by the oharity for a specifie purpose. During the year the following Des1]at funds existed: At l August In¢omlng 2023 resources Resowrc¢5 exp¢nded Transfers At 31 July 2024 Designated Funds The Couoty Shop Fund The County Depot Fund The Covlity House Fund The Oaks Campsite Fund The Poachor Camp Fulld County Hardship Fund8 St Luke8 - Lease ienewal 29,223 6,482 8,0?5 10,171 47,153 13,090 (13,839) (7,816) (15,025) (5,642) (6,413) 28,474 6,476 8,843 9,548 66,109 2,000 20.000 9,843 5,019 369 6,000 25.000 2,000 20,000 Designated thads 101,054 36,131 141450 At l August Incowing 20Z3 resources Resour expended Transfer8 At 31 July 2024 Re8t4temeTht of Funds The County Sbop Futtd Tlie Coiinty Depot fund The Couiity Hoiise Fund Thc Oaks Carnpsite Fund Th¢ PoarEkBr Fund Designated fw& 24,670 3,628 7,450 8,429 47,153 91,330 5,314 3,538 575 1,742 (761) {684) 29,223 6,482 8,025 10,171 47,153 101 054 Gerteral funds 139 640 1.445 129 910 Reststcmcnt of dcsignated LIaS and geoeral funds has occurred bas¢d on re-allo¢atioll of stocks, dcbtors atLd CLedilors present within iE]e bal1¢e sheet at th¢ end ofthe 2023 y¢(Ir. PgLg¢ 18
Lincolnshire North Giiides A5soclatloll Notes to the Financial Statements for the Year Ended 31 July 2024 oilhnued At l August Ineomlng 2022 resources Resoui'ces expellded TraDsfer$ At 31 July 2023 Designated Funds D¢sigllaled tt(b 135,140 330,133 (367.943) (6,000) 91,330 General Fullds Untestricted income fillid l27.763 14.356 (8,479) 6,000 139,640 Restrlcted Flind$ Sally Hessey fujid Cenyus Grants 550 (24) 526 950 232,446 263 453 346,489 377 496) 21. Net &sset5 by fund Unr¢strl¢ted Fllhds Res¢rlcted Total Funds Funds 2024 Fulldg 2023 Tangible assets Investroents Curront AsBet8 Cieditors Amoimls falling du¢ WAthill one year Net assct8 27,840 25 191,675 27,840 25 194.963 32,192 25 203,540 3,288 2,072 217,468 2,07? 220,756 Comparative amounts 2023 corttpri$e tangible asS¢ts iuii'¢stricted of £32,192. lov#slAn¢nts unre8tricted of £25, urr¢nt assets unr¢strici¢d ot £202,064 aad Testri¢ted of £1,476 (totol £2Q3,540). cltOrS fa]ling due witJ)in one ye. unreslrieted of £3,311. Page 19
Lincolnshire North C¥uide Association Statement of finallcial actlvities by fund Year Ended 31 July 2024 continued Deslgn4ted Funds 2024 DesAEnated Funds 2023 Ineomlng r¢sourees Incoming re8011r¢¢s frorn gcncrated fi)nd$ Dot)ation8 AGtiVLtics for g¢ncrating fund8 luvestellt iu¢oin¢ Incoming res01CeS from charitable a¢tivities Total incoming resoiwces 6,738 30,601 52 292 742 130 133 20,900 150 Resources expended Costs of generating llaS Raisin8 fjJnds Charitable actiyities Total resources expended 21,510 25,417 342,526 367 943 Nct OutIllg rosources bcfore transfers {12,604) (37,810) Transfers Gros8 transf8 between futxls 53.000 (6,000) Net movements in fimds 40,396 (43,810) Reconclllatlon of funds Total thiids brought foTward- AJ restated Total fuiids carried forward 101054 141450 135,140 91.330 Tlii8 pagc doc5 not fonn part of ibc 8tattitory fmanci¢il stat¢n]enlq. Page 20
LIDcolnshlre North GDlde Association Stal'ement of flnanclal activltles by fund Year Ended 31 July 2024 ¢ontinued Unrestrltted Income fund 2024 Unrestrlcted Income fund 2023 In¢omlng r¢sollrceg lllcotning resources from generated funds Activities br generating fimd8 Investment income Incoming rescivrces from Ghitable aGtivi¢i¢s Membership subscriptions Total incoming Ltsources 309 5.355 8.567 14,231 409 5,915 Resourees expended Costs of gencrating fulld8 R&isillg funds ChaTitllble activitie8 'rotal resour8 ¢xp¢nded 15.129 Net inGorning/(outgoing) Tesources before tratLsfers (898) 5,877 Trmnsfers Oro8$ transfers belween funds (53,000) 6,000 Net Mov¢m¢llt in fullds (53,898) 11,877 Re¢on£ilistion of funds Total funds brought forward- LU PEslated Total fullds carried forWd 129 916 76.018 127 763 139 640 This page does not fonn part of the StatOry fJnancia] statthienÉs. Page21