THE GUIDE ASSOCIATION - LANCASHIRE EAST
Registered Charity No. 521710
STATEMENT OF FINANCIAL ACTIVITY AND BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2021
Mayes Business Partnership Limited Chartered Certified Accountants 22-28 Willow Street Accrington Lancashire BB5 1LP
THE GUIDE ASSOCIATION - LANCASHIRE EAST
Registered Charity No. 521710
CONTENTS:
-
1 Executive Committee and Trustees Report
-
2 Independent Examiners Report
-
3 Statement of Financial Activities
-
4 Balance Sheet
THE GUIDE ASSOCIATION - LANCASHIRE EAST
1
EXECUTIVE COMMITTEE & TRUSTEES REPORT
YEAR ENDED 31 DECEMBER 2021
| EXECUTIVE COMMITTEE & TRUSTEES County Commissioner: Assistant County Commissioner: County Treasurer: Membership Support & CRB: Assistant County Commissioner/Chair of Finance: Trustees: |
Up until 12/09/21: Barbara Bryan - Jill Sutcliffe Cheryl Lavery Karen Pashley Patricia Beesley Katherine Hodson Harriet Smith Division Commissioners: Alice Mann Louise Fairhurst Anne Cooper Lorraine Hunt Kathryn Mears |
From 12/09/2021: |
|---|---|---|
| Patricia Beesley Ailyn Garley Lauren Bradshaw Lynne Atherton Karen Pashley Christine Barnes Florence Bushby Emma Tranter Katie Ward Anne Cooper Nicola Smith Nicola Price Susan Godden |
The Executive Committee present their report and accounts of the Association for the year ended 31 December 2021.
OBJECTIVES AND ACTIVITIES - PURPOSE
To promote the education of girls and young women to help them develop emotionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider world.
STATEMENT OF EXECUTIVE COMMITTEE'S RESPONSIBILITIES
Charity Law requires the Executive Committee to prepare accounts for each financial year. In preparing those accounts the Executive Committee are required to:
i) select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent: ii) prepare the accounts on the going concern basis unless it is not appropriate to presume that the Association will continue to operate.
The Executive Committee are responsible for keeping proper accounting records to disclose with reasonable accuracy at any time the financial position of the Association and to enable them to ensure that the accounts comply with the Charities Acts 2011.
INVESTMENTS
The investments are held in the names of the Executive Committee on behalf of The Guide Association - Lancashire East and are recorded at their current market value. The historic cost of the investment was £72,245 (2020: £72,245).
APPROVAL
This report was approved by the Executive Committee on 15 June 2022 and signed on their behalf.
Patricia Beesley
County Commissioner:
THE GUIDE ASSOCIATION - LANCASHIRE EAST
2
INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE AND TRUSTEES
YEAR ENDED 31 DECEMBER 2021
We report on the accounts of the Association for the year ended 31 December 2021 which comprise the statement of Financial Activities and the Balance Sheet set out on pages 3 and 4.
This report is made solely to the trustees in accordance with Section 145 of the Charities Act 2011. Our work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Independent Examiner's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees for our examination work.
Respective responsibilities of the Executive Committee and examiner
The Association's Executive Committee are responsible for the preparation of the accounts. They consider that an audit is not required for this year (under Section 144 of the Charities Act 2011 (the Charities Act)) and that an independent examination is needed.
It is our responsibility to:
i) Examine the accounts (under Section 145 of the Charities Act 2011); ii) To follow the procedures laid down in the General Directions given by the Charity Commissioners (under Section 145(5)(b) of the Charities Act); and
iii) To state whether particular matters have come to our attention.
Basis of Independent Examiner's report
Our examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Association 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 the Executive Committee and trustee's 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 in those matters set out in the statement below.
Independent Examiner's statement
In connection with our examination, no matter has come to our attention:
(1) which gives us reasonable cause to believe that in, any material respect, the requirements:
(a) to keep accounting records in accordance with Section 386 of the Charities Act 2006; and (b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Mayes Business Partnership Limited Chartered Certified Accountants 22-28 Willow Street Accrington Lancashire BB5 1LP
Date: 15 June 2022
THE GUIDE ASSOCIATION - LANCASHIRE EAST
3
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2021
| INCOME Membership Subscriptions Training Resources Misc Income Donation RECEIPTS IN RESPECT OF EVENTS & TRAINING Adults: Training and development Girl Events: All age groups 5-7 7-10 10+ 14+ INVESTMENT INCOME M & G Charifund Bank interest TOTAL INCOME - UNRESTRICTED FUNDS INCOME Donation - Hyndburn Division TOTAL INCOME - RESTRICTED FUNDS TOTAL INCOME - ALL FUNDS EXPENDITURE Membership Subscriptions Telephone, Travelling and General Expenses Admin Support Printing, Stationery and Postage Grants and Sponsorship Insurance Accountancy EVENTS AND TRAINING Adults: Leadership Training, Meetings & Development Girl Events: All age groups 5-7 7-10 10+ 14+ TOTAL EXPENDITURE - UNRESTRICTED FUNDS RESTRICTED FUNDS: EXCESS OF INCOME OVER EXPENDITURE: EXCESS OF (EXPENDITURE OVER INCOME) /INCOME OVER EXPENDITURE IN UNRESTRICTED FUNDS EXCESS OF (EXPENDITURE OVER INCOME) /INCOME OVER EXPENDITURE IN ALL FUNDS |
£ £ 2,492 2,511 578 3,279 8,860 932 6,327 - - - 20,474 27,733 3,971 258 4,229 40,822 191 191 41,013 5,298 4,870 3,383 123 (250) 732 810 14,966 8,265 6,408 14,541 - 108 - 12,379 41,701 56,667 (15,845) 191 (15,654) 2021 |
£ £ 25,032 338 92 5,686 2020 |
£ £ 25,032 338 92 5,686 2020 |
|---|---|---|---|
| 9,496 - - - 21,071 7,593 |
31,148 | ||
| 3,694 417 |
38,160 | ||
| 2,462 2,672 2,395 171 250 711 780 |
4,111 | ||
| 73,419 | |||
| - | |||
| - | |||
| 73,419 | |||
| 8,265 6,408 14,541 - 108 - 12,379 |
4,538 9,247 3,818 - - 6,402 14,498 |
9,441 | |
| 38,503 | |||
| 47,944 | |||
| 25,475 | |||
| - | |||
| 25,475 |
THE GUIDE ASSOCIATION - LANCASHIRE EAST
4
BALANCE SHEET
YEAR ENDED 31 DECEMBER 2021
| ASSETS INVESTMENTS 5,083 Units M&G Charifund 10,000 Units Blackrock FM 23,000 Units Schroder CASH AND BANK ACCOUNTS Community Account Cash at Stockbrokers Petty Cash Nationwide Savings Account - 90141091 Nationwide Savings Account - 90141105 CURRENT ASSETS Stock Debtors Accrued interest Prepaid event deposits TOTAL ASSETS LESS: LIABILITIES Trade Creditors LESS: PROVISIONS FOR LIABILITIES AND CHARGES Market value adjustment for investments NET ASSETS REPRESENTED BY: Unrestricted Capital Fund Brought Forward Excess of (Expenditure over Income)/ Income over Expenditure Carried Forward RESTRICTED FUNDS: CURRENT ASSETS: Community Account RESTRICTED FUNDS CARRIED FORWARDS ALL NET ASSETS ALL FUNDS |
£ £ 79,102 12,145 19,906 111,153 29,079 13,445 433 40,568 40,395 123,920 3,155 368 182 720 4,425 239,498 4,838 38,908 195,752 211,597 (15,845) 195,752 191 191 195,943 195,943 2021 |
£ £ 69,768 11,175 21,003 2020 |
£ £ 69,768 11,175 21,003 2020 |
|---|---|---|---|
| 29,079 13,445 433 40,568 40,395 |
47,865 9,474 232 40,398 40,307 |
101,946 | |
| 3,155 368 182 720 |
1,802 - 182 - |
138,276 | |
| 1,984 242,206 908 29,701 |
|||
| 211,597 | |||
| 186,122 25,475 |
|||
| 211,597 | |||
| - | |||
| - | |||
| 211,597 | |||
| 211,597 |