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
Ka￿n 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 a￿ur>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