THE GUIDE ASSOCIATION - LANCASHIRE EAST Registered Charity No. 521710 STATEMENT OF FINANCIAL ACTIVITY AND BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2023 Mayes Business Partnership Limited Chartered Certified Accountants 22-28 Willow Strèet Accrington Lancashire BB51LP
THE GUIDE ASSOCIATION- LANCASHIRE EAST Registered Charity No. 521710 CONTENTS: Executive Committee and Trustees Report Independent Examiners Rèport Statement of Financial Activities Balance Sheel
THE GUIDE ASSOCIATION - LANCASHIRE EAST EXECUTIVE COMMirrEE & TRUSTEES REPORT YEAR ENDED 31 DECEMBER 2023 EXECUTIVE COMMirrEE & TRUSTEES Coutjty Commissioner: Assistant County Commissioner.. CoLJnty Treasurèr: ÈmbeishF.p Support & CRB: Assistant County ComrMissionÈrlChair tsf FirTrance: Trustees- Patricia 8eesley Ailyn Garley Lauren 8radshaw L5nne Atherton Kan Pashley Christine Barne5 Florence Bu5hby Emrna Tr3nter Nicola Mellor J8oqueline Cron8haw Katie Ward Kayleigh Ritchie Nicola Smith Niwla Pri Sus8n Godden Division Commi55ioners: (resigned {appointe(J} (resigned} The Executive Comrnittee pr8s8nt their report and accounts of the A550ciatiorF for the year énded 31 Decembér 2023. OBJECTIVES AND ACTIVITIES - PURPOSE To promote the educatiotF of gitls and young wamen to help thern develop Èmotionally, mentally. physically and spiritually so they Can make a positive contri)LFtion to their community and the wicler wodd. STATEMENT OF EXECUTIVE COMMirrEE'S RESPONSIBILITIES Charity Law r8qiiires the Executive Committee to prepara 8c¢ounts foi each financial year. In preparing those accounts the Executive Committee are reqLtsired to: seleJ suitable accounting policies and then apply tttem consistently. making judgetnents and estimates that are reasonable and prudent: prepare the accourEts on thè going concem 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 wit,h reasonablè aur>CY at 8ny time the f5nancial position of the Association and to enable them to ensure that the account5 comply with the Gharities Acts 2011. INVESTMENTS The Investments are h81d in the names of th8 Executive Committee on behalf of Tha Guide Association - Lancashire East and are retord8d al their ¢uffent tnarket value. The historic cost of the investment was £51.945 (2022.. £72,245). APPROVAL This r8POrt Was approved by th8 Executive Committee on . ?ti-Qi>-E* and signed on their behalf. Patrlcia Bee8ley Ctsunty Commissioner-
THE GUIDE ASSOCIATION . LANCASHIRE EAST INDEPENDENT EXAMINER'S REPORT TO THE EXECUTEVE COMMITTEE AND TRUSTEES YEAR ENDED 31 DECEMBER 2023 We report on the account5 of the Associalion for the year ended 31 December 2023 which comprise the statement of Financial Activities and Ihe 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 oharitls trustees those matters we are required to state to thÈm in an Independent Examiner's report and for no ottier purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charity and the charitys trustees for our examination work. Respoctive responsibilities ofthe Exocutive Cornmitteé and èxamsner The Association's Executive Commrttee are responsible for the preparation of the accounts. They consider that an audat is not required for this year (under Section 144 of the Charities Act 2011 (the Charitres Act)) and that an independent examination is needed. It is our responsibility to: Examine the accounts (under Section 145 of the Charities Act 2011)., To follow the procedures laid down in the General Darections given by the Charity Commissioners (under Section 145(5){b) of the Charities Act); and To state whether particular matters have come to ou r atterTrtion. Bas15 Of Independent Examinerfs report Our examiri8tion was carried out in accordance with the General Oirections given by the Charity Commissioners. An examination includes a review of the accounting records kept by Lhe Association and a comparison of the accounts presented with those records. It also includes consideral40n of any unLJsual 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 provÉde all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accolAnts present a 'true and fail, view and the report is limited in those rnatters se( out in the statement below. Independènt 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) (b> lo keep accounting records in ac¢ordance with Section 386 of the Charities Act 2006; and to prepare accounts which a¢cord with the accounting records and comply with the accounting requirements of the Chanties Act have not been met; or (2) to which, in our opinion: attention should be drawn in order to enable a proper underst8ncling of the 8ccountg to be reached. Mayes Business Partnership Limtted Chartered Certified Accountants 22-28 W illow Street Accrington LancashFre BB5 1LP Datè:
THE GUIDE ASSOCIATION . LANCASHIRE EAST STATEM ENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2023 2023 2022 INCOME Membership Subscrtptions Training Resources Misc Income Donation and grants 16,784 264 181 $44 6,808 106 5.509 22,399 7,797 RECEIPTS IN RESPECT OF P¥lENTS & TRAINING Adults: Trairfiing and development Girl Events: AJI age groups 5,054 12,289 23,038 4,165 91,282 3,320 7.721 1,575 7,574 8,846 6,082 7,312 7-10 10+ 14+ 139,147 114VESTMENT INCOME M & G Ch8rifund Blackrock Bank interest 39,110 4,346 350 1,421 4,474 609 6.117 5,083 TOTAL INCOME- UNRESTRICTED FUNDS 167,663 51,990 EXPENDITURE Membership Subscriptions Telephone, Travolling and General Expenses Admin Support Printing, Stationery and Postage Grants and Sponsorship Insurance ,AccoLintancy 808 1,871 4,471 257 4.137 752 882 3,985 3.908 343 2,817 692 13,178 13,426 EVENTS AND TRATNING Adults= Leadership Training, Méetings & Developfflent All age groups 5-7 1,789 13,944 11,644 20,807 6,571 98,081 5,205 20,477 11,360 7,854 8,364 7,844 8,783 Girl Events: 7-10 10+ 14+ 156,252 66,473 LOSS ON DISPOSAL OF FIXED ASSETS Schroder I nvestment 5,400 5,400 TOTAL EXPENDITURE- UNRESTRICTED FUNDS 174,830 79,897 EXCESS OF (EXPENDITURE OVER INCOME) IN UNRESTRICTED FUNDS {7,167} 27,907) RESTRICTED FUNDS: EXCESS OF INCOME OVER EXPENDITURE: EXCESS OF {EXPENDITURE OVER INCOME) IN ALL FUNDS (7,167) [27,907)
THE GUIDE ASSOCFATION - LANCASHIRE EAST BALANCE SHÈET YEAR ENDED 31 DECEMBER 2023 ASSETS 2023 2022 INVESTMENTS 5,083 Units M&G CharifLJnd 10,000 Units Blackrock FM 23,000 Units Schroder 72,941 10,778 74.696 10.675 15,352 83.719 100,723 CASH AND BANK ACCOUNTS CommurFity Account Cash at Stockbrokers Petty Cash Nationwidè Savings Account- 90141091 Nationv¥tde Savings Account- 90141105 35,379 27,897 839 41,424 484 43,080 7,939 305 40,T40 476 106,022 CURRENT ASSETS Stock Debtors Accrued interest Prepaid event deposits 92,540 2.851 650 885 2,103 914 518 1,500 4,385 5.035 TOTAL ASSETS 194,127 198.298 LESS: LIABILITIES Trade Creditors 1,675 1,975 LESS: PROVFStONS FOR LIABILITIES AND CHARGES Market value 8djustment for investments 31,T74 28,478 NET ASSETS 160,678 167,845 REPRESENTED 8Y- Unrestrtcted Capital Fund 8rought Forward Excess of (Expenditure over Income)I Income over Expenditure Carried Forward 167,845 195,752 7.167 160.678 27,907 167,845 RESTRIGTED FUNDS: CURRENT ASSETS: Community Account 191 191 RESTRICTED FUNDS GARRJED FORWAROS 191 191 ALL NET ASSETS 160,869 168,036 ALL FUNDS f 60.869 168.036