Registered Charitv No. 522422
Northumberland County Guide Association
Financial Statements
for the year end 31 Deeember 2022
Henderson$
Chartered Accountanis
Sterling House
Bnmswick Industrial Est*e
Wideopen
New¢&stl¢ upon Tyn¢
NE13 7BA

Northumberland County Guide Association
Financial Statements
for the vear ended 31 December 2022
Contents
Page
Administrative Infornlation
Trust¢¢s' Report
Objectives and activities. and achievements and performance
Fknancial Review
Trustees Declardtion
It)dependenl Examiners Rwrt
Statcm¢nt of Financial Activities
Balance Sheet
InLome and Expenditure Account
l)asture House. Whittonslall Fund - Income and F.xpenditttre Aceowit
li
Tnternational Fund - Incom¢ And Expcnditure A¢￿uAl
12
Springboard Fund- Incomc and Expenditure Account
13
Notes to the Financial Statem¢nts
14

Northumberland County Guide Association
Principal Otricers
President
County Commissioner
County Secretary
Hon Treasurer
Mrs Ann MeDougall
Mrs G'l ¢asdale
Mrs B Craigs
Mr C "l￿d￿le
Principal Address
St Oswald's House
Doxford Place
CTamlingion
NE23 6DY
B8DkeTS
BaTclays BaDk plc
I PrieMpopple
Hexham
NE46 IPE
Accountants
Henderson5
Chartered Accountants
Sterling Ilous¢
Brunswick Inth15trial Estat¢
Wideopell
N¢wcastle upon Tyne
NE13 7BA

Nortbumberland County Guide Association
Trustees, Annual Report
for the period l January 2022 to 31 December 2022
Reference and administrativ¢ inforniation
Charity Name:
NortbumE*rland County Guide Association
Girlguiditig Nonbumberland
Other names charity is known by:
Registe¥ed ChaTity Number.
522422
Charity's principal addre53
St Oswa]d'5 House
Doxford Place
Crarnlington
Nortbumberland
NE23 6DY
The following gerved as members of the Execulive Coromittet from 11¢ January 2022 (unless noted) uniil the
dale thi5 report was approv¢d.
Names of the charity trustees who matuge the chariry (voting M￿nber5)..
County CoMmi￿10n¢r
Giuian Teasdale
Assistant County Commissioners
The[ll￿ Bro
Kirsty de-Bono Hume
Division Conuni5sioners:
Sarah Hutchinson Alnwi¢k Division tiob share to 1° January 2022.
sole cnmmi%5ioncr from 2 January 2022)
Laura Wilkinson Alnwick Diviiion (job 5h&rt io IW January 2022)
Angela Terneni Ashingion Division (to I. Marth 20221
Gina Walker Ashingion Division (from I" March 2022)
Pauline mallo￿ Berwick Division
Julie Dennis Blyth Division
Juliet Phipps Cas¢l¢ Wanl Division (J'ob share)
Judy Middlemiss c￿le Ward Division tiob share)
Susan Kin8 Crarnlington Divi$ion
Liz K¢lly Morpeih Division
Gill Grevell Tynedale E&si Division {to I. MaTch 2022)
Joanne Lynn Tynedale E&st Division (from 1st March 2022)
Stepbanie Collin5 Tynedal¢ W¢sr Diyision
Name of custodian tru$t¢¢'.
The Guide Association Trusi Corpmtion
The Trnst Corporation 1$ custodian for the AssociatioD'S two prop¢rtie5 gnd lump $um invesknents.
Strueturei governance and m¥nagement
The Gllide Association nationally is incorp)rated under a Royal Charter. which giyes powers to foThn area
AssoLiation5 of whiLh NorthuTnb¢rland Guide As8OfLation is one.'Ihe Northumberland Guide Associdiion
conducts its a¢iivities under a Constituiion which h&5 been fulty approved by the Guide Association and which
describes the or8ani5aiion of Guiding in Nortbumberland. The a￿oUnts cornply Thith currellt 5tawtory
r¢quiremenL% and the requirements of the Constitution. The ultimate responsibility for the manageThellt of the
siness of CJuidin8 In Northumberland És vested in the Executive Commiuee. The nam¢s ond detai15 of th¢
principal officer5 of the Northumberland Guide Association are sei out on page one of the 2022 Ftnancial
Ststements.

Nortbumberl2nd County Guide Association
Trnstees, Annual Report
for the period l Januar). 2022 to 31 December 2022 {continued)
The method of appoint]nent to the Ex¢¢utive is set out in the Constiwuoj).
The Association operates through a number of comtnitttts that meel between full meetings of the Executiv¢.
uild. Mana
ent
mmitt
This meeis on a regular basis to enswe adequate car¢ ald attention is giv¢n to the two properties owned by the
Assocralion.
Objectives aDd activilie5
The objectives of the Northumberland County Guide Association aTe to develop, pr4)mot¢ and advance Guiding
in Northumberland, in line with the Guide A￿)cIall0n.S Mission and Vision which is'The Guide A5s0ciaiion, as
part of a worldwide mov¢meni, enables 8ir15 and young women to fulfil their potential and take an active and
responsible role in society through its distin¢tive, stimulatitig and enjoyable program￿¢ of ￿()vIll¢S deliv¢red by
trained volunteer leaders,.
Its vision is to be reco8nised as the leading organisation for girls aod young women and to widen and increase its
membership.
It is intended that the Northumb¢r]and County Guid¢ Association will ¢Olllinue to pursue a¢tiviiies and policies
which will sustsin and erthance the objectives of guiding in Northumberland within thc financial constTaints of
availablc incomc, and in keeping Il'iih chan8es in policy which are frorn time to time llnposed by The Guid¢
Association.
Achlevem¢nts 4Dd pcrlormsntt
NoJthumb¢rland Guide AssLKiation has continued to provide a wide range of activities for all its members during
2022.
2022 b¢gan the recovery of our services and provisions following lh¢ Covid 19 p8ndernic. Our membership
numbers in the County, and nationally, had reduced th￿ing the panderni¢ but began to grow slowly in 2022.
Girlguiding units embraced the rtturn to Girlguidin8 as we had known li and were able ro provide a wid¢ range
of activities to cover th¢ themes of take action, know yourselc skills for my future, be well. express myself 3nd
have adventures.
In April 2022 we wer¢ able to bave a Thanks and Rtto8nition event for all our members who had rea¢hed 30. 40
and 50 years of service and ihose who kept their divisions nmnin8 during the pandemic. It was great to be abl¢
to meet in person once again and thank our volunteern for all their han4 work and service.
In JunE 2022 we were able ￿ come wgether as a county and celebTatc the Queens Plaiinum Jubilee. Over 500
member5 met at Swinhoe Fann Riding Centre. Belford and ivere able to partake in a number of activities from
inflatables, circus skills, crafts and a trail io a photo booth. In the ev¢ning ive enjoy¢d Ca￿pr]re songs and
making s'mores with the da). culrninating in thc lighting of an official iKacon to rnark tbe Queens jubilee. Our
day rnade the local news when ITV joined us at thc eV￿l
Wc w¢tr sadd¢ncd to hear of th¢ Quccns passing in September 2022. The Queen had be¢n a girl guide herself
and was the patron of Cjirlguiding from the tirnc sh¢ be¢ame Queen. Two members of Girlguiding
Northumberland perforn)ed one ]￿t Service for th¢ Queen, traY¢lling ¢0 London on th¢ day orth¢ Queens funeral
to beeorne wayfinders for the thousands of peopk who had trdvelled to London foT the event.
Units in the county were able ￿ get out aDd al)out again in 2022 with hvo of our divisions travelling to
SwitterlaDd for their trip% whsch had been F05tpolled frotn 2020. they had a great tirne and it was an amazing
opportunil). for the young girts attending, some of who had never been a1I2y from home before. Other units had

Northumberland County Guide Association
Trustees, Annual Report
for the period l January 2022 to 31 December 2022 (continued)
residential trips closer io home. enjoyiug the outdoots and being together &s a unit.
Our volunteers continued to attend trainings, organised by the wunty, on all a5￿Cts of the Girlguiding
programme. We've ¢oniillued 10 offer online safe space training and progrdll)me trainiD8 for our members ￿1th
rijst resptsns¢ rtrst aid trninings offered face-tfrfa¢e.
Some of our young members Coniinued to Thork towards the Queen's Guide award. the higbest award in guiding.
We conttnue to look at ways to support and retain our Icader5hip iu order that our young mernber5 receive good
quality guiding.
We continued to hire out our residential centre and eampsite at Whittonstall during 2022. Bookings were slow
to begin with ￿ units were cautious but began to pick up towards the end of the year.
Northurnberland Guide Association continues to provide a variety of opp)rtunities for 811 its mernber5. W¢ ar¢
8ratefiJl for all the support tha¢ our volunieers r¢c¢ive from their family and fn.ends in order that they Can commil
to their UniL5 and 8ive the girls the amazing ¢wp)rtunities that they do.
We are grateful to the Sir James Knott and W A Handley Charity Trusts for their fA)n¢inued support io
Girlguiding Nortbumberlan(L
Flnanelal Revlew
The Northumberland County Guide association fomis part of the Guide Association ond a lar&Te proponion of the
annual scription paid by Northum￿r￿and mcmbers is credited to the Guide Association and North east England.
'Ih¢ Guidk Assocra¢ion, Ihe national organisaiion and North FAsr l.ngland. the regional body, give general
support and guidance to Nonhumberland County Guid¢ Associ￿lon. In turn Nonhumberland Louniy give
support io the Divisions within the county.
Si8nifi¢4ni levels of the A550ciations funds comprise of thngible f]xed &ssets, which after the capital spend and
depre¢iation dccre&%ed to £197,179 (2021 £201.324). The IMildin8s of St Oswald House (HQ) ai Cramlington
and Pasture House (residential accommodalion at Whittonstall), as well as all the equipment at Pastures House
comprise th¢ bulk of our tan￿bIe assets.
The ¢urrent policy of the Association is ¢0 mE4intain 8 ba]ance ￿ unrestricted fimds. which equates to no more
than six months unrestricted payments, to cover emergen¢y situations that may arise from tirne to time and
bearing in mind the nvo prop¢nies in ownership. The reserve& afttt this provision remain adequate and the
balan¢e oll net current assets of £92,108 exceeds this wgei.
Our vaTiOUS funds resulted &$ follows:
Accumulat¢d Fund- the value ofihe fi]nd has fa]len by £16,764 from 2021. Thi5 15 due to a fall in income from
dO￿atiONS legac1￿ and a lar8e on¢-otre.xpendtture on the Jubilee.
Whittonstall (P&%Mre Hou$¢)- fee in¢ome in 2022 w&$ £7,668 from the previous year's £646. 2022 did see a
return tQ OCCUPdtion, however this ha5 not b¢¢n as high as pre COVID rentals. Nei expenditurc on mainTrnanc¢
increas¢d to £5.233 from £3.(M)6 in 2021.
Ihe Springboard Fund is a restri¢ted fimd ivhich is provided by an anony[nO￿ donor for £l,O(K) per year, which
can only be allocated to Girl Guidcs. Due to the fund not been allocated in 2021, £2219 allocaied t
applicants in 2022.
Twst income remains at £5,750 from the support Of Sir James Knott and W A Handley Charity TnJ.¢ts

Northumberland County Guide Association
Trustees, Annual Report
for the period l Januar%. 2022 to 31 December 2022 (continued)
Statement of Re5ponsibilitie5 of the Eie¢utive Committe¢ of Ibe Northumberland County Guide
Association
Th¢ tnjstees are responsible forpreparing the Trust￿. Annual Report and the financial sÉatements in
cordance with applicable law and Unl￿d Kingdom Accowiting Standards (United Kingdom Generally
Accepted Accounting Practice).
The law applicable to charities in EnglaDd r¢quires the rrnstees to prepare fin￿￿tal staiements for each flljancial
year which give a tsue and fair view of the stste of the affairs of the charity and of the incornin8 resources and
application of resources of the charity for that pcriod. In prcpartng these fmancial 5taiements. the trustee5 are
required to..
(a) s¢leci Mitable accounting wlici&s and then apply them consistently.
(b) observe the methods and prittciples in the Charities SORP.
(c) make judgements alld esiitnates that ar¢ reasonable and prnd¢iJt"
Id) state whether applicable accounting standards have been followed. subj¢¢i ¢0 any material departure5
disc105cd and explained in the fjnancial ststements:
(¢) prepart the financial staiements on th¢ goiug con¢ern basis unless li is inappropriat¢ to assum¢ that the
charity will continu¢ in business.
The Executive Committee is responsible for keepin8 proper ¥wuntin8 records whi¢h disclose
with re&sonable accurdcy, ai any lime. the fjnancial p05iiion of the eharity and enable them to ensure that th¢
financial staiements comply with th¢ Charities Act 2011. the Charity (Accounts and Reports) Regulations 21h)8
and the provisions of the tnLSt deed. They are also responsible for safeguarding the &ssets of the charity and
h¢n¢e for taking r¢asonable steps for the prevention and ddection of fraud or other irregulaTities.
Deelarthilon
The t￿￿treS de¢lare that they bavc arryjrovr￿ the knJstee5' r¢port above.
Signed on behalf of the ¢hority's trustees.
Authorised to sign on the Exe¢utivt Committe¢'s behalf:
Nam¢: Kirsty de Bono-Hume
Assistant Courtty Comrnissioner
(Tru5t¢el
Name.. Liz Kelty
Divi5i0n Comn)is5ioner
(Trustee)
17 July 2023

Independent ExAmiMer's report
to the Trustees of
Northumberland County Guide Association
I ￿pOrt to the charity trn$t¢es on tlly examiDatioD of the a¢counts of the charity f￿ the year ended 31 December
2022 which are sei out on pages 7 ￿ 17.
R¢5POD5Abilltles aDd basis of report
As the chariry's tntstees you are responsible for the preparation of the accounts in accordan¢e with the
requirem¢nt5 of the Charities Act 2011 ('the Aci.).
I report in respcct of my examination of the charity's a¢count5 carried out under section 145 of the Act and ill
carrying out my exatnination I have followed all the applicable Dire¢tions given by the Chariry Commission
under section 14515)(b) of the Act.
Independent examiner's statement
I have compleied my examit)ation. I confuin thAt no material rnatt¢rs have com¢ to my attention in ¢onn¢¢tion
with the examinaiion giviDg me cause to b¢li¢ve that in any material respect..
accounting r￿ordS weTe not kept in r¢specl of the charity as required by section 130 of the Act; or
the accounts do not accord with those re¢ords,' or
the a¢¢ounis do noi compty with th¢ applicable requirements concerning the fonn and eont¢nt of accounts
set out in the Charities {Accounts and R¢wns) Regulaiions 2008 other than any requirement thal the
a¢¢ounts give a 'trJe and fair view, whicb is not a matter consid¢red as part oran independent examination.
I have no concern$ And have com¢ across other matters in connection with the examination to which attention
should be drawi) in this report in order to etkable a proper undetsthnding of the a¢¢ounts lo be reached.
HENDERSONS
Chartered Aceountants
Sterling House
Bnmswick Industrial Estate
Wideopen
Newcastle upon Tyne
NE13 7BA
Stephen Faid Bsc FCA
17 July 2023

Northumberland County Guide Assoeiation
Statement of FinaDcRal Aetivities
for the year ended December 2022
PA#t•rr
Horyje
Sprlr48-
ard
ttrBitioMI
FDRd
Fvnd
Fund
ortStri¢ttd) ￿￿reStrICted1 (iomtrsctedl (Resrri¢itdl
Fuid
2022
Toi*l
1021
Total
Jh¢otry¢ and endowJlltDts from:
Dotlations and legarics
Chtritahle activities
Inv¢thents
9.228
17.713
2.638
I,OIK)
10.228
25.524
2,638
27.474
3,104
2.117
7.811
Total incomè And thdowJDents
Expenditsre on:
RAisin8 funds
Chan'tsblc activities
584
56,690
579
26.649
36,209
18.012
250
2.219
Tot*1 expendlture
250
Nè¢ In¢om¢ll•xpendlturt) for the y••r
(7214)
(10.201)
(250)
(1.219) (18.884)
5.407
Othir reeiignlsed galns iDd lo*$
lJnT¢41iKd gainslllos*.81 on rc¥Hluthiion
of fixed assd inve%tments
19,550)
(9,550)
10,203
rlet mov¢m¢nt in fund$
(16.764)
(10201)
{250)
(1.219) (28,434)
15,670
Tot81 futLd¥ brought forward at l January
2022
Transfer between i)Jnds
370.196
(212)
17.963
1.007 390297
212
374.627
Total fuhds ¢arried fonvard It 31
December 2022
353.220
7,762
881
361,863
390,297

orthumberland County Guide Association
Balance Sheet
as at 31 December 2022
Notes
2022
2022
2021
2021
Fixed asset5
Tangibl¢ assets
Invesm)¢nts
197,179
72.576
269,755
201.324
283,450
CuTrenl assets
95.394
109.752
Current liabilitie$
86
106,847
390,297
Net asst¢S
361.863
Charliy fund5
Springboard fund
International Exchan8e Visii fund
P&stur¢ House, Whiuonsiall fund
Accumulated filljd
Tolal ¢harliy funiLs
1,007
881
7,762
353 220
361.863
17,963
370,196
390.297
Approved by the F.xeeutive Comjnittee on 17 July 2ff23
Authoris¢d to $i8n on th¢ Execuiiye Collunitt¢e's behalf..
Signature...
Signotyre...
Name.. Kirsty de Bono-Hume
Assistan¢ County Commissioner
('rrustee)
Name.. Liz Kelty
Division Commissioner
(Tnkstee)

Northumberland County Cuide Association
Ineome and Expenditure Account
for the year ended 31 December 2022
Notes
2022
2022
2021
2021
Income and endowments from:
DnnatlORs legacies
Donaiions
Trust incorn¢
3,478
20.724
5.750
9.228
26,474
Investments
incotne from listed inv¢stments
C.O.l.F. deposit inter¢st
2.167
471
2,111
2,638
2,117
Charitable Aetlvitles
Headquarters fundraisin8
Bad8¢ sales
Capitation retsined by County
HQ l.etting tncome
Jubile¢
Guiding D¢velopmeni
1.236
1.710
3.344
20
10,803
1,286
808
364
17,713
2,458
Total ineome #nd endowmthts ¢4rried forward
29.579
31,049

Northumb¢rland County Guide Association
Income and Expenditure Account
for the year ended 31 De¢¢mber 2022 (continued)
Notes
2022
2022
2021
2021
Total Income #nd endowments broughi forward
29,579
31,049
Expenditure on:
Raising funds
Lottery licence
Headquarter5 fundraising
584
584
579
579
Cknarit8ble Activiti
Dlrect cost$
Badge purchase5
Guiding Development
Depreciation
Gran¢$ and spon5orsbip5
Jubilee
2.963
71J)
3,197
1.363
18,530
951
175
3.283
426
Support costs
Trav¢lling
AGM Lxp¢ns¢s
Accountancy
Trca5urers honorarium
Printin8, Postage and stationery
Website cosls
Sundries
Guiding D¢velopment
H.Q. overheads
Thank5 and Recognition Event
1,499
409
775
137
1,200
600
304
360
270
1,000
212
280
3,749
5,030
Total expendlture
(36.793)
{14,090)
Lyet income for tbe year
io

Iyorthumberland County Guide Association
Pasture House, Whittonst211 Fund - Income and Expenditure Aeeount
for the )'ear ended 31 December 2022
2022
2022
2021
2021
Income and ¢ndowmtnts from:
Charli*ble Aetiviti¢J
F¢¢s
Returned deposits
Badge sales
Donations
Total income And endowments
7.668
746
(100)
143
7.811
646
Charitable octlvl¢ieg
Direct costs
B#d8¢ pur¢h&s¢s
Repairs and renewals
Water rdtes
Electricity
Septic lank
Tclephone
Tiavelling
Itlsurancts
Grnss Cutting and 511¢ matntenance
Cleaning
Deprcciation
Tot81 ¢5p¢ndlture
5,233
(66>
4,439
385
268
536
1.351
1,445
57
3,006
527
2,315
263
80
1245
138
(18,012)
(13.138)
Nei IDcom¢l(expendlturt) for the year
10
oi

Northumberland County Guide Association
International Fund - Income and Expenditure Account
for the l'ear ended 31 December 2022
2022
2022
2021
2021
In¢oJne aDd endowmeDts from:
Investments
Interesi received
Cbxrltable actlvities
Total Income and endowments
Expendlturt on:
Charlimble #etlwltle5
Direct costs
Jamboree, Korea
250
250
Net (expenditurey ineome for tht y¢4r
250
12

Northumberland County Guide Association
Springboard Fund - Ineome and Expenditure Account
for th¢ y¢ar ended 31 December 2022
2022
2021
Income and endowments from:
DoDatiODS and legacl
Grants received
I,ocKI
1,000
Charitable activities
Payments r¢¢eived
Total iDcome endowments
Expenditure on:
Charltable activltleg
Paymeni$ made
2219
Net in¢omel(expenditure) for tht year
1.000
13

Nortbumber12nd County Guide Association
Notes to the Financial Statements
for the year ended 31 December 2022
l. Accounting poli¢i¢s
Bg5i$ of accounting
NL)nhuinberland Counry Guide Association constitutes a public benefit eniits. as der￿ed by FRS 102. The
finan¢ial staielllents have been prepared ID accordan¢e with Accouttting arLd Reporting by Charities..
Staiemeni of Recommended Practice applicable to chariiies preparing their accounts in accordance with the
Financial Reporting Standard appli¢able in the UK and Republic of treland issued in O¢tober 2019, the
rinancial Reporting Standard applicable in the Unit¢d Kingdom and Republic of Ireland IFRS 102), th¢
Charities Act 2011. and UK G¢n¢rally ACCe￿ed Accounting Practic¢.
The charity does not tnelude a ¢ash flow statem¢ni oll the ground5 it is applying FRS 102 (section IA).
Income Recognition
Voluntary incomc and donaiioDS are included iti inwming resources when the chariry be¢omes entitled to
the funds. If ihcr¢ are conditions atta¢h¢d to the donation and this requires a lev¢1 of perfonnance before
entitlement eon be achieved th¢n the income is d¢f¢rred until the donor's conditions have been ￿lfIlled.
The in¢ome from fijrtdraising ventures i% Shown gr￿S with associaled costs in¢luded in fundraisitig ¢ost5.
Exp¢Ddlture reeoenlilon
Resour¢es expended ar¢ included in the Ststement of Financial A¢iivities on an ac¢n￿l basis. inclusive of
any VAT which cannot be recovered.
Fundraising exp¢nditure compris¢s the cost of ioducing pcople to ¢ontribute fmancially to the chariry. This
includes the cosi of staging (undrni$ing events and lottery prizes.
Support costs are those that assist the work of the ¢hariry but do not dir￿llY represent ch￿Itable ac¢iviti¢s or
lundraising veniures, and include offiee COS￿ 8overnan¢e costs and other administration.
Fix¢d Asset inve$tm¢nts
Fixcd assei inv¢51menis are staled * open markei value at the balance sheet date. Revaluation surpluses and
defi¢it$ are shown as unrealised gain5 and losses in the Staiemeni of Financial Activitie5, and are rccognised
a5 part of th¢ overnil movement in ¢haritsble fimds.
D¢prfciation
Deprcciaiion of t￿(5 is calculated io write off their costs less any r¢sidual value ov¢r their estimated
useful lives &5 follows-
Compuier equipment
Offic¢ equipment
Other equiptnent
Frechold land and buildings
33 1130/• per aiiniim, straight line
IOYO per atmum, straight line
1090- 200h per annurn, straight line
29/ts- I￿/1? per annum, str&ight line
Stocks
Stocks are Yalued at the lower of rost and nei re￿iSable value. after making allowance for obsol¢t¢ and slow
movin8 Itern3
2. Trustéès remuneratio
Th¢ trU￿eeS received no remuneration for their Se￿1¢t5 which are provided on a voluntary basi5.
The trustee5 are ¢ligible for reimbursement of trnvelling costs wbitst on Guiding business. Motoring expense
Claims are paid withiJh the HNIRC published'authorised Milt￿e rates..
14

Northumberland County Guide Associatio
Notes to the Finaneial Statements
for the year ended 31 December 2022 (eontinued)
Trust Ineothe
2022
2021
Sir James Knott Trust
W.A. Elandley Charity Tn
4.0(K)
4,000
Headquarterj Fund Raising
2022
2021
Ineome
Fund raising
Donations
1236
1,286
1230
1.286
Less expenditure
Fund Taising costs & pri2¢S
379
Net income for the year
652
707
Guldlng Devtloprnent
2(122
2022
2021
2021
Income from charltable a¢tiYltles
Evcnt and training fee5
County tratning weekend
GAW
364
6(KJ
364
ExpeDditur¢ on charit#ble ac¢lvltles
Event and training expenses
County trailling weekend
F.vent hire
700
175
700
175
Support Costs
7W
173
Net Ineome for the year
189
15

Northumbcrland County Guide Association
Notes to the Finaneial Statements
for the year ended 31 December 2022 (continued)
Tangible Fi5ed Assets
Pasture
Freehold Freehold
House
land and
land and
equipment equipment bullding5 buildings
Total
C05t
At l January 2022
Additions
Di5P05als
6.391
2,312
32.010
1,104
150
174.390
140,550
353,341
3.416
250
At 31 Deeember 2022
174390
140 550
356 507
Depreciation
Al l January 2022
Disposals
ChArg¢ for year
4,899
(1￿)
458
28.037
(150)
870
60.300
58.781
152,017
(250)
At 31 December 2022
57
159 328
Ntt ￿0k Value
At 31 Dec¢mber 2022
197 179
Ai 31 December 2021
114.090
81,769
201324
Fixed asset investments
Llsted
Investments
Market Value
AI IM JBnuary 2022
Revaluation defi¢it
At 3 iyl December 2022
82,126
Historical cost of investments held at 31. De¢emkn 2022
Investmeni
CCLA Charities Investhjent Fund
The investtnenis are beld prijnarity to provide an inveslmenl Teth for the charity and are regarded as being held
within the UK.
16

Northumberland County Guide Association
Notes lo the Financial Statements
for the year ended 31 December 2022 (continued)
Current assets
2022
2021
Stock
Sundry debiors
Bank and cash balances
COIF deposil
2.119
1,587
42.972
48.716
2,701
1.134
57.672
48,245
109 752
Current liabilities
2022
2021
Sundry Creditors
Pasiwe House creditors
Headquarters 100 elub
2.060
426
800
1.915
190
800
3.286
10. ARalysls of Det a5$ets betweeo tht funds
Unrestrieted Res¢ricted
Tot#1
Tangible fjxed assets
Fixed ￿Set inyestments
Net current auets
197,179
72,576
197,179
72,576
361863
17