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.....................,.........,...,................,,..............,.
T￿￿teeS'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$o¢iatio
Charity registratlon number
513165
Prinelp#l Offlce
4 F1w￿l1￿ Way
Cherry Willinglw
Lincoln
LN3 4GL
Trnstees
Elizabeth Taylor
Paula Pickford
O¢n¢vieve Smith
Katherine Broadburn
Carolin¢ Nordon
s￿ah Stead
En]ma S&xby
Tll¢ia Ne&l$
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 Voll￿teErS 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 Ell81￿d 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¢ Suffici￿1t..
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 b￿1$ 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¢ni￿lts. 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 tsust￿9 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 Ch￿lty,
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 a￿te¢S are appoint¢d followirg the constitution. The County Commi8sic>ner *ppoii)ts petr￿n$
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 fu￿1claI 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
eXa￿￿￿tIo￿.
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 fi￿d5
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 fLU￿S
Charitable ￿tiVitieS
50.362
3.646
346 489
21,510
42,354
21,510
44.188
25,417
351079
1.834
Total TeS0i￿ce8 ¢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
T￿￿1¢¢
The t￿teS 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 Statem￿lt6 have been prepwrd in accordance with Ac¢ounting and Reporting by
ch￿lties.. 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 t￿stee$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 fi￿dIng 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 Ch￿ilabl¢ 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 expendi￿re. 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 It￿ependent 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$l'riL'I'ed
Funds
Total
Funds
2024
Total
Funds
2023
Bank interest received
459
459
461
Ineomlng re￿llre¢S from eharlt&ble fjctlvitie
Unrestrlct¢d
Funds
Restricted
r4uiid8
lotsl Fund5
2024
Total
Fund$
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
Tot￿1 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
Insur1￿ce
Administration
luteriiational gwits
Accoutttancy fees
G￿ts
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 f￿ed 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 AU￿￿t 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.
InVeSt￿ents 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 ch￿￿ty had #t￿ll&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 wId￿takeS a joint Vell￿re with Lincolnshire S¢outs and LinCol￿bire
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 LI￿aS and geoeral funds has occurred bas¢d on re-allo¢atioll of stocks, dcbtors atLd
CLedilors present within iE]e bal￿1¢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). c￿ltOrS 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
luvest￿ellt iu¢oin¢
Incoming res01￿CeS 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 Out￿Illg rosources bcfore transfers
{12,604)
(37,810)
Transfers
Gros8 transf￿8 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 Gh￿itable 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 resour￿8 ¢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 forW￿d
129 916
76.018
127 763
139 640
This page does not fonn part of the Sta￿tOry fJnancia] statthienÉs.
Page21