## **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|
|||||