THE GUIDE ASSOCIATION - LANCASHIRE EAST
Registered Charity No. 521710
STATEMENT OF FINANCIAL ACTIVITY AND BALANCE SHEET FOR THE YEAR ENDED 31 DECEMBER 2024
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 2024
EXECUTIVE COMMITTEE & TRUSTEES
| County Commissioner: | Patricia Beesley | |
|---|---|---|
| Assistant County Commissioner: | Ailyn Garley | |
| County Treasurer: | Lauren Bradshaw | |
| Membership Support & CRB: | Lynne Atherton | |
| Assistant County Commissioner/Chair of Finance: | Karen Pashley | |
| Trustees: | Christine Barnes | |
| Florence Bushby | ||
| Division Commissioners: | Emma Tranter | (Resigned December 2023) |
| Nicola Price | (Resigned December 2023) | |
| Susan Godden | (Resigned January 2025) | |
| Annette Spokes Ellis | (Appointed October 2024) | |
| Hazel Dalton | (Appointed April 2024) | |
| Harriet Wibberley Smith | (Appointed April 2024) | |
| Nicola Mellor | ||
| Jacqueline Cronshaw | ||
| Katie Ward | ||
| Kayleigh Ritchie | ||
| Nicola Smith |
The Executive Committee present their report and accounts of the Association for the year ended 31 December 2024.
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 £51,945 (2023: £51,945).
APPROVAL
This report was approved by the Executive Committee on …..................... and signed on their behalf.
Patricia Beesley
County Commissioner:
2
THE GUIDE ASSOCIATION - LANCASHIRE EAST
INDEPENDENT EXAMINER'S REPORT TO THE EXECUTIVE COMMITTEE AND TRUSTEES
YEAR ENDED 31 DECEMBER 2024
We report on the accounts of the Association for the year ended 31 December 2024 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:
….................
THE GUIDE ASSOCIATION - LANCASHIRE EAST
3
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2024
| £ £ INCOME Membership Subscriptions 19,517 Misc Income 406 Donation and grants 3,527 23,450 RECEIPTS IN RESPECT OF EVENTS & TRAINING Adults: Training and development 5,211 Girl Events: All age groups 8,577 5-7 7,710 7-10 2,870 10+ 34,173 14+ 3,612 62,153 INVESTMENT INCOME M & G Charifund 4,575 Blackrock 375 Bank interest 2,729 7,679 TOTAL INCOME - UNRESTRICTED FUNDS 93,282 EXPENDITURE Membership Subscriptions 889 Telephone, Travelling and General Expenses 1,732 Admin Support 5,485 Printing, Stationery and Postage 305 Grants and Sponsorship 923 Insurance 834 Accountancy 960 11,128 EVENTS AND TRAINING Adults: Leadership - Training, Meetings & Development 8,596 Girl Events: All age groups 2,220 5-7 8,123 7-10 3,850 10+ 21,156 14+ 7,776 51,721 LOSS ON DISPOSAL OF FIXED ASSETS Schroder Investment - - TOTAL EXPENDITURE - UNRESTRICTED FUNDS 62,849 30,433 RESTRICTED FUNDS: EXCESS OF INCOME OVER EXPENDITURE: - 30,433 EXCESS OF (EXPENDITURE OVER INCOME) IN ALL FUNDS 2024 EXCESS OF (EXPENDITURE OVER INCOME) IN UNRESTRICTED FUNDS |
£ £ 16,784 106 5,509 2023 |
£ £ 16,784 106 5,509 2023 |
|---|---|---|
| 5,054 12,289 23,038 4,165 91,281 3,320 |
22,399 | |
| 4,346 350 1,421 |
139,147 | |
| 808 1,871 4,471 257 4,137 752 882 |
6,117 | |
| 167,663 | ||
| - 13,944 11,644 20,807 6,571 98,081 5,205 |
13,178 | |
| 5,400 | 156,252 | |
| 5,400 | ||
| 174,830 | ||
| (7,167) | ||
| - | ||
| (7,167) |
THE GUIDE ASSOCIATION - LANCASHIRE EAST
4
BALANCE SHEET
YEAR ENDED 31 DECEMBER 2024
| ASSETS INVESTMENTS 5,083 Units M&G Charifund 10,000 Units Blackrock FM 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 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 Released from Restricted Funds Excess of (Expenditure over Income)/ Income over Expenditure Carried Forward RESTRICTED FUNDS: CURRENT ASSETS: Community Account Restricted Capital Fund Brought Forward Released to Unrestricted Funds RESTRICTED FUNDS CARRIED FORWARDS ALL NET ASSETS ALL FUNDS |
£ £ 74,842 11,255 86,097 89,034 3,738 176 42,877 484 136,309 1,960 703 1,345 4,008 226,414 960 34,152 191,302 160,678 191 30,433 191,302 - 191 (191) - 191,302 191,302 - 2024 |
£ £ 72,941 10,778 2023 |
£ £ 72,941 10,778 2023 |
|---|---|---|---|
| 89,034 3,738 176 42,877 484 |
35,379 27,897 839 41,424 484 |
83,719 | |
| 1,960 703 1,345 |
2,851 650 885 |
106,023 | |
| 4,386 194,127 1,675 31,774 |
|||
| 160,678 | |||
| 167,845 - (7,167) |
|||
| 160,678 | |||
| 191 | |||
| 191 - |
|||
| 191 | |||
| 160,869 | |||
| 160,869 | |||