Registered Charity No. 522422 Northumberland County Guide Association Financial Statements for the year end 31 December 2024 Hendersons Chartercd Accountants Sterling FIou5e Brunswick Industrial Estate Wideopcn Neweastle upon Tyne NE13 7BA
Northumberland County Guide Association Financial Statements for the year ended 31 December 2024 Contents Page Administrdtivc Inforniation Trustees, Report Objectives and activities, and achievements and perforniancc Financial Review Tnistees Declaration Independent Examiners Report Statement of Financial Activities Balance Sheet Income and Expenditure AccouTtt io Pasture HOe, Whittonstall Fund - Income and Expenditur¢ Account 12 International Fund - Income and Expenditure Account 13 Springboard Fund - Income and Expenditure Account 14 Notes to the Financial Statements 15
Northumberland County Guide Association Principal Offie¢rs President Vacant from 17109/2023 tlLen Mrs Allison Grdydon from 0511012024 Mrs G Teasdale to 3010912024 then Mrs B Craigs from 0111012024 Mrs B Craigs to 0411012024 then Mrs Allison Graydon from 0511012024 Mr C Teasdale County Commissioner County Secretary Hon Treasurer Principal Address St Oswald's House Doxford Place Cramlinglon NE23 6DY Ballker5 Barclays Bank pl¢ Priestpopple Hexham NE46 IPE Accountants Fl¢ndersons Chartered Accountants Sterling House Brunswick Industrial Estale Wideopen Newcastlc upon Tyne NE13 7BA
Northumberland County Guide Association Trustees, Annual Report for the period l January 2024 to 31 December 2024 Reference and administrative information Charity Name.. Northumberland County Guide Association Other names chlty is known by: Girlguiding Northumberland Registered Charity Numbcr.. 522422 Charity's principal address St Oswald's House Doxford Place Cramlington Northuinberland NE23 6DY The following served as members of the Executive Committee from I" January 2024 (unless noted) until the date this report was approved. Names of the charity trustces who manage the Charity (voting members): County Commissioner Gillian Teasdale (to 3010912024) Barbara Craig5 (from 0111012024) Assistant Counly Commissioners Thelma Brown {to 0511012024) Kirsty de-Bono l-lume Division Commissioners- Sarah I lutchinson Alnwick Division (to 2710912024) Gillian T¢asdale Alnwick Division (from 2810912024) Gina Walkcr Ashinglon Division (to 07102/2024) Allison Walters Ashinglon Division Q'ob sharc from 0710212024) Angela Temenl Ashinglon Division lj'ob Share from 0710212024} Pauline Malloy Berwick Division (to 0310912024) Annc Williams Ben¥ick Division (Job share from 1410612024) Laura Bell Bcn4tick Division tiob Share from 14106120241 Jlilie Dennis Blyih Division Sarah Pagan Castle Ward DLVLSion (iob share) Jacquelinc Knight Castle Ward Division tsob share) Sarali WLlyh Casllc Ward Division (Job share) Lesley Hughes Castle Ward Division O'ob share) Susan King Cramlington Division Liz Kelly Morpeth Division Joanne Lynn Tynedale East Division (to 08105ll024) Vicloria Kinneavy Tynedale East Division (to 0810512024) St¢phanic Collins Tyncdale West Division Name t)f euqtThd12n tnTqtee'. The Giiide Associ&tion Trust CokForation The Trust CoTporation is custodian for the Association's two properties and lump sum investments. Structure? governallC¢ and management The Guide As50ciation nationally is incorporated under a Royal Charter, which gives powers to form area A550ciations of which Northumberland Guide Association is one. The Northumberland Guide Association condu¢ts its aGlivit1¢5 under a Constitution which has beeTh fully approved by tkne Guide Association and which d¢sciibes the organisalion ot Guiding in Northumberland. The accounts comply with current statutory
Northllmberland County Guide Associatloll Trustees, Annual Report for the period l January 2024 to 31 Deeember 2024 (continued) requirements And the requirements of the Constitution. The ultimate responsibility for the management of the busine8S Ot Guiding in Northumberland is vested in the Executive Committce. The names and detai15 of the principal officers of the Northumberl2nd Guidc Association are scl out on page onc of the 2024 Financial Statements. The rnclh(Kl of appointment to the Executivc 15 Set out in the Constitution. The Association operates through a number of committees that meet beiween full meetings of the Executive. Buildin Man ement Committee This meets on a regular basis to ensure adequate care and attention is given to the two properties owned by the Association. Objectives and activities The objectives of the Northumberland CounLy Guide Associ84tion are to develop, promote and advance Guiding in Northumberland, in line with the Guide Association's Mission and Vision which is 'The Guide Association, as part of a worldwide movemen¢ cnabl¢s girls and young women to fulfil their potential and take an active and responsible role in society through its dislinLlive, stimulating and enjoyable programrnc of activities delivered by trained volunl¢¢r leaders,. Its vision is to bc rccognised the leading organisalion for gir15 and young women and to widen and increase its membership. li 15 intended that the Northumberland County Guide Association will continue to pursue activities and policies which will sustain and cnhance the objectives of guiding in Nortliumberland within the financial Goustraint5 or available income, dnd in keeping with Changes in policy which are from time to time imposed by Thc Guide Association. Achlev¢Jnent5 and performance Northumberland Guidc Association has continued to provide a wide range of activitie5 for all its mernbers during 2024. Membership numbers in the county, and nationally, had reduced during the pandemic but continued to grow slowly in 2024. Girlguiding units have embraced the ethos ot Girlguiding and were able to provide a wide range of activities to cover Ihe them¢s of take action. know yourself, skills for my future, be well, express rnyself and have adventures. In 2024 Girlguiding Northumberland provided opportunities for adveiilure to all members. In March a sleepover for all seclions was held in Ncwcastle Cathedral. The evening celebrnled Fir5t5 for many of its members. rst time on a train, first time sleeping away from home. Mrmber3 enjoycd a rnovie in the evening and a lovely breakfast th¢ following morning before making their way home or into Newcastle for more adventures. In May 2024 leaders came togeth¢r to eF]joy a walk from Amble to Alnwick along the coastal path. The SUTL shone and friendships were rnadc. In June our Guides and R&n8crs enjoyed a Monopoly Run around the street5 of Newc&sile, they We joined by units from North Tyneside and Cleveland. A friendly cornpetLtion took place with group5 heading off to various destinations in Neweastle. checking in and answcrkng questions about the location they were in. The girls all had a fantastic but tiring dayy and the sun shone down on them throu8hout the day.
Northumberland County Guide Association Trustees, Annual Report for the period l January 2024 to 31 December 2024 (continued) In July 2024 we rccognised the amazing work our volunteers do with a Thank5 and Recognition Afternoon Tea al Newbiggin Maritime Centre. Long service awards were presenied along with County Commissioner Awards for the amazing commitment and opportunities our volunteers give to young girls. In December 2024 around 800 members of Girlguiding Northumberland attended an event at Alnwick Gardens. Rainbows, Brownie5. Guides, Rangers and adult volunteers enjoyed exploring the gardens and zooming dowi the large playframe within Lilidorei. They enjoyed trails around the magical houses of Lilidorei and feeding thc reindeer. Later the garden turned into a festival of Christmas lights which all ihe girls and adults thought were amaiing! Some girls said it was the best day ever! Amnngst the nine divisioiis in Northumberland county units enjoyed a range of activities, days out, sl¢¢povers and camps, lots of first time experiences for our young tncmbers. Many of our young rnembers were able to achieve bron£e, silver and gold awards from participating in the expansive programme that Girlguiding offers. Our volunteers have completed mandatory safeguarding training and face lo face first response trnining to ensure our young members are protected during Girlguiding activities. Trainings on neurodiversity and mentsl health were also well attended. We coniinue to look at ways to support and retain our leadership in order Ihat our young members re¢¢ive good quality guiding. Some of our youn8 membcrs continued to work ¢owards the Queen's Guide award. the highest award in guidin8, with Rio Worthin8lon from Morpeth Division compleling hers and being presented with it a local event. Pasture House and Campsite at Whittonstall continued to take bookin85 during 2024. The site was ablc to ben¢fil from Nights Under The Stars grants from Girl8uiding5 DEI.-RA funding but the number of bookings overall has continued lo diminish. Northiimberland Guide Association continues to provide a variety of opportunities for all its mcmbers. We are grateful for all the support that our volunteers receive from their family and friends in order that they can commit to their Linits and give the girls the amaiing opportunities that thcy do. We are gratefiil to the W A Handley Charity Trusts for their continued support to Girlguidin8 Norlhumberlund. Pinancial Review The Northumberland Counly Guidc association roms part of the Guide Association and a large proportion of the annual subscription paid by Northumberland members is credited to the Guide Association and North East I'.iigland. The Guide Associalion. Ihc national organisation and North Ei ast F.nglatLd, the re8ion&l body) give generdl support and guidance to Northumberland County Guide Association. Ln lum Northumberland County 8ive support to the Divisions within the county. Signific&nt levels of thc Associations funds comprisc of iangiblc fixed assets, Nvhich after the capital spend and depreciation decreased to £182,889 (2023 £189.751). The buildings of St 05wald House (HQ) at Cramlin8ton and Pasture House (residential ac¢ommodation at Whittonstall). as well as all the equipment at Pastures House compri8e the hulk nf ()Lir tgnsible r4$$ots. The ¢urrent policy of the Association is to maintain a balance on unr¢stricl¢d funds, which equates to al Icast six months unrestricted payments, to cover emergency situations Ihal may arise from time to time and bearing in mind the two properties in ownership. The reserves. aFter this provision remain adequate and the balance on net curreTkt assets of £82,233 excceds this target. Our various funds resulted as follows: Whittonstall (Pasture House}- fee income in 2024 has incrfased to £9,312 (2023 - £5.744). We had seen 8n increase in booking to the previous year, however these are still fewer than pre-COVID times. Net expenditure
Northumberland County Guide Association Trustees, Annual Report for the period l January 2024 to 31 December 2024 (contlnued) ha5 remained similar to 2023, due mainly to the costs in electric for Whittonstall being £6.171 in 2024. The Springboard Fund was a restri¢ted fund which was provided by an anonymous donor for £l.QOO per year, which could only be allocated io Girl Guides. However in 2023 the donor passed and no award was received. The County decided due to the gift of £5,000 from Mary Main, this would be matched by the County and would now form Lhe New Springboard Fund, which would be open to all unit5 instead of just the Guides, with awards bein8 available at £2,000 per year for the next 5 years. Trust income remain5 at £1,750 from the support of W A Hondley Charity Trusts. Statement of RespoDsibilities of the Executive Committee of the Northumberland County Gulde As50ciatioJJ The Irustees are responsible for preparing th¢ Trustees, Annual Report and the financial statements in accord]ce with applicable law and United Kingdom Accounting Standards (United Kingdom GcncrlY Acccpted Accounting Practice). The law applicable to charities in Fn8land requir¥s the trustees to prepare financial statements for each financial ycar which 8ive a true and fair view of the slate of the alt'airs of the charity and of the incoming rcsources and application of resources of the charily for that period. In preparing these financial statements, the truslees are required to: (a) seleKt suiiable accountin8 policies and then apply them cvn51Stently' (b) observe the methods and principles in the Charities SORP; (c) make judgemcnts and estimates that are reasonable and prudent- (d) slat¢ whether opplicable accounting standard51)ave been followed. subject lo any materiul departures disclosed and explained in the financial statements. (e) prep3rc the financial slot¢menls on the going concern basi5 unless it is inappropriate lo assume that (he charity will continue in business. The Fxecutive Committee is responsible for keeping proper accounting records 'hiCh disclose with reasonable accuracy, at any time, thc financial position OF thc charity and enable ihem to ensure thai the financial 5tatement5 comply with the Charities Act 201 l. the Charity (Accolints And Reports) Regulations 2008 and the provisions ofthe tNst deed. They are 8150 rcsponsible for safeguarding the assets of the charily And hence for taking reasonable steps for the prev¢ntion and det¢olion of fraud or oiher irregularities.
Northumberland Coullty Guide Association Trustees? Annual Report for the period l January 2024 to 31 December 2024 (continued) DeclaratlloD The trusiees declare that they have approved the trustees. report aFx)ve. Signed on behaifofthe charity's trustees. Authorised to sign on the Executive Committee's behalf- Signature..... Signature. Name.. Barbara Craigs County Commissioner ("I'ru81¢¢) Name.. Liz Kelly Division Commissioner (Trusiee) 22 8cpleTnber 2025
Independent Examiner's report to the Trustees of Northumberland County Guide Association I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are sei oui on pages 8 to 18. Respollsibiiities alld basis of report A5 thc charity's trustees you are responsible tor thc prcparation of the acwunts in accordance with the requirements of the Charities Act 2011 {'the Act,). I report in respect of my examination of the charity's accounts carried out under seclion 145 of ihe Act and in carrying out my examinalion I have followed all tho applicable Directions given by the chltY Commission under section 145(5)(b) of thc Act. Independent ex&miner's stwtement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving mc ¢ausc to believe that in any material respect: accounling records wcrc not kept in respect of the charity as r4uired by section 130 of the Act. or the ac¢oiinls do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and content of OUnts s¢1 vut in thc Charitics (Ac¢ounts and Reports) Rcgulations 2008 other than any requirement that the account5 8ive a'true and fair view, which is not 8 mart¢r considered as part ol an independent ¢xamination. I have no concems and have come across no other matters in conncction with the examination to which attention should be drawn in this report in order to cnable a proper understanding of the accounts to be reached. HENDERSONS Chartered Accountants Sterling House Brunswick Industrial Estate Wideop¢n Ncwcastle upon 'fyne NE13 7BA Stephen Faid Bsc FCA 22 Septemb¢r 2025
Northumberland County Guide Association Statement of Financial Activities for the year ended 31 December 2024 Pasture House Aceumul•ted IVhittonst811 Int¢rrLationAI SpringboHrd Fund (Unrestrieted) Iunrcstrictedl (UDrestri¢ted) Iunrestrlcted) Fund Fund Fund 2024 2023 Tot91 lTrcome and endowrn¢nt5 from: Donations and legaei¢5 Charitabl¢ a¢livitlC5 tnvestments 4,250 20,067 4,811 4,250 29,623 4.811 8.419 27,924 4,311 9.556 Total income endowments 29.128 9,556 Exp¢Ddilure on: Raising funds Ch2ritable activities 2.293 30,747 2,293 48,953 575 51,682 18,206 I"otal exp¢ndilure 18,206 52,257 Nct ineomel(expenditure) for the y¢ar (3,912) (8,650) (12,562) (11,603) Other reeognis¢d gains 105S¢S Unrealised gainsl(lo&ses) on revaluation of fixed 8sse( investments 1,790 ,790 6,669 Net movement in funds (2,122) (8,650) (10,772) (4,934) Tolul funds brought forward at i January 2024 356.929 (18.650) 356,929 361,863 Transfer betweett 8,650 10.000 Totnl fund5 ¢#rricd forward At 3A December 2024 336,157 10,000 346,157 356,929
Northumberland County Guide Association Balance Sheet as at 31 December 2024 Notes 2024 2024 2023 2023 Fixed assets Tangiblc assets Investments 182,889 189,751 263,924 268,996 Currtllt assets 86,000 91,443 Current liabilities P*'et assets 346 157 356 929 Charity funds New Springboard fund International Exchangc Visit fund Pasture klouse, Whittonstall lund Aocumulated fvnd Total chArity funds 10,000 336 157 346 157 356,929 356 929 Approved by the F,xecutive Committee on 22 September 2025 Authorised to sign on the Executive Commitiec's behalf.. Signature... Signature.. Name: Barbara CTai8S Coutjty Commissioner (Trustee) Name: Liz Kelly Division Commissioner (Trustee)
Northumberland County Guide Association Income and Expenditure Account for the year ended 31 December 2024 Note5 2024 2024 2023 2023 Incotlle 4pd endowments from: Donations and legaeies Donations Adveiiture Grant Trust incorne 6.669 2,500 4.250 8.419 lJJvestments Income from listed inveslments C.O.l.F. deposit interest 2,206 2,605 2.176 4.811 4,311 Chftritable activities Headquartcrs fundraising Badgc sale5 Capitation retained by County HQ Letling Income Alnwick Gardcn5 CounLy event 50th Birthday Centenary events County camp Guiding Development 2,551 1,724 9.486 115 5,550 4.377 2,413 7.750 145 564 2,048 4,205 491 641 20.067 21.993 Total Income and endowments earried forward 29.128 34,723 io
Northumberland County Guide Association Income and Expenditure Account for the year ended 31 December 2024 {continued} Notes 2024 2024 2023 2023 Total Income alld endowments brought forward 29,l28 34,723 Expenditure on: Raising funds Headquarters fundraising 575 575 Chxritable activitles Direct costs Badge purchases Guiding Development Depreciation CJrants and sponsorships 501h Birthday Alnwick Cjardens County event 1,270 48 3.254 6,276 3.018 836 3,191 671 6.907 8,552 Support eosts Travelliiig AGM expenses Accountancy Treasurers honorarium Printing. poslug¢ and station¢ry Website cosls Sundries Guiding Development H.Q. ovcrheads Thanks and RLcognition Evenl 1,260 364 1,680 1,000 307 1,068 856 1.779 2,540 1,200 1.200 271 280 1,917 3.654 1.158 5.704 Total expenditure (33,040) (30,089) Net iueome for the year 3,912 4,634
Northumberland County Guide Association Pasture House, Whittonstall Fulld - Income and Expenditure Account for the year ended 31 December 2024 2024 2024 2023 2023 Income and endowments from: Charitable Aetivities 9,312 244 5,744 187 Badgc sales Total income and endowments 9,556 5,931 Charitable Aetivities Direct costs Repairs and renewals Water rates EltrIcity Scptic lank Tclcphone TrJvelling Insurances Grass cutting and site mftintenan¢e Coal and firewood Depreciation TotAI ¢xp¢n(liture 3,487 220 6,171 320 443 252 1,577 1,330 160 4.246 9,345 138 3,372 300 345 512 1,444 1,335 (18,206) (21,168) Net incomel(expenditure) for the year 12
Northumberland County Guide Association International Fund - Income and Expenditure Account for the year ended 31 December 2024 2024 2024 2023 2023 Income and endowments from: Investments ChAritable activities Total income and endowment5 Expenditure on: Charitiiblè activities Direct costs Net (expellditure)/ income for the year 13
Northumberland County Gllide Associatio Springboard Fund - Income and Expenditure Accoullt for the year ended 31 December 2024 2024 2023 Ineotne and endowments from: Donatifjns and legacies Grants received Charitable actlvltles TotAI ineome and endowments Expenditure on: Charit&ble Activities Payments made 1,000 Net incotne/(expenditure) for the year 11,000 14
Northumberland County Guide Association Notes to the Flnancial Statements for the year ended 31 December 2024 Aceounting policies Ba$1$ of aeeounting Northumberland Counly Guidc Association constitutes a public benelit entity as defined by FRS I02. The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (fRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice. The charily does not include a cash flow statement on the grounds that it is applying FRS 102 (seetion IA). Income Recognition Voluntary income and donaiions are included in incoming resources when the charity becomes entitled the funds. If ther¢ are wnditions allached to the donation and this requires a level of performance before ntitlement can be achieved then the income is defeed until the donor's conditions have been Fulfilled. The income from fundraising ventures is shoivn gross with associated costs in¢luded in fundraising costs. Expenditure recognition Resources expended are included in the Statemenl of Financial Activities on &n accrual b&8is. inclusive of any VAT which cannot be recovcred. I,'undraisin8 expenditurc comprises the cost of induring peoplc to contribut¢ financially to Ihe churity. This includes the cost of stsging fundraising events and lottery prizes. Support costs are those that assist the work of ¢he charity but do not directly represent charitable L¢tivilies or rundraisin8 veniures, and include orrice costs, governance costs and other administration. Flxed assei investments Fixed asset investmcnls glre stated at open markct value at the balance sheet date. Revaluation surpluses and deficits are shomm as unrcalised gains and losses in thc Statement of financial A¢tivitl¢s, and are recognised as pwt of the overall movcmcnt in charitablc funds. Depreciation Depreciation of fixed asscty is calculated to write off their costs le55 any residual value over their estimated useful Iivcs &5 follows.. Computer equipment Office equipment Other equipment Freehold land and buildings 33 113 % per annum, strdight line 10 % per annum, straight line IOYo- 20 % per annum, straight lin IOQ/o per annum, slrnight line Stoeks qtrjckg vBliied ai the lower of ¢ost And not teo11sb1 valuc aftcr rnThkins ollowan¢¢ for obJolrtkn and Jlow moving items Trustees remuneration The trustees Teccived no reTnuncration for their servi¢e5 which are provided on a voluntary basi5. The trustees are eligibl£ for reimbursement of travelling costs whilst on Guiding business. Motoring expense claims are paid within the 14MRC published 'authorised mileage rates,. 15
Northumberland County Guide Association Notes to tbe Financial Statements for the year ended 31 December 2024 (continued) Trust Income 2024 2023 W.A. Handley Chariiy Trust 1.750 1.750 1,750 Headquarters Fund Ralsing 2024 2023 Income 100 Club Fund raising events Donations 1,186 1.290 75 2.551 1,227 3,150 4,377 Less expenditure Fund raising costy & prizes 575 Net income for the year 257 3,802 Guiding Development 2024 2024 2023 2023 llltome from charitable activities Event and training fees County training weekend GAW 446 45 491 Expenditure on charitable activities Event and training expenses County traininE weekend Event hire 836 48 48 836 Support costs 48 836 Net Sncome for the year 48 345 16
Northumberland County Guide Association Notes to the Flnancial Statements for the year ended 31 December 2024 (colltillued) Tangible Fixed Assets Pasture Freehold House land And equipment equipmeut buildings Freehold land and buildings Total Cos¢ At l January 2024 Addttions Disposals 8,603 638 33,104 174.390 140,550 356,647 638 At 31 December 2024 9,241 174 390 140.550 357 285 Depreelatlon At l January 2024 Disposals Lharge for year 5,715 29,652 67,276 64,253 166,896 521 758 3,488 At 31 Decembcr 2024 66 986 174 396 Net Book Value At 31 D¢cernber 2024 103 626 73.564 182,889 At 31 Deccmber 2023 3,452 107 114 76,297 189 751 Flxed asse¢ illvestments Ltsted Inve5ttllents Market Value At 1st January 2024 Revaluation surplus At 3151 December 2024 79,245 81,035 Historical cost of investments held at 3151 December 2024 46,862 lllvestment CCLA Charities Investment Fund The investments are held primarily to provide an investment return for thc charity and are regarded as being held within the UK. 17
Northumberland County Guide Association Notes to the Financial Statements for the year ended 31 December 2024 (continued) Currellt assets 2024 2023 Stock Sundry debtors Bank md ch balances coir deposit E,375 1,843 29.325 1.483 1,489 37,620 Current liabilities 2024 2023 Sundry creditors Pasliire House creditor5 Headquarters 100 club 2,496 471 800 2,276 434 800 3.767 10. Allalysts of net assets between the funds Unrestrieted Restricted Total Tangible fixed assets Fixed 8SSCt investments N¢1 ¢urrcnt asS¢ts 182,889 81,035 182,889 81.035 346 157 346,157 18