Registered Charity No. 522422
Northumberland County Guide Association
Financial Statements
for the year end 31 December 2025
Hendersons Chartered Accountants Sterling House Brunswick Industrial Estate Wideopen Newcastle upon Tyne NE13 7BA
ee
Northumberland County Guide Association
Financial Statements for the year ended 31 December 2025
==> picture [415 x 390] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Contents|Page|
|Administrative|Information|1|
|Trustees’|Report|
|©|Objectives and|activities, and achievements and performance|3|
|e|Financial|Review|
|4|
|e|Trustees Declaration|6|
|Independent Examiners Report|7|
|Statement of Financial|Activities|8|
|Balance|Sheet|
|9|
|Income and|Expenditure|Account|10|
|Pasture House,|Whittonstall|Fund|- Income and Expenditure Account|12|
|International|Fund|- Income and Expenditure Account|13|
|Springboard Fund|- Income and Expenditure Account|14|
|Notes to the|Financial|Statements|15|
----- End of picture text -----
a
Northumberland County Guide Association
Principal Officers
| President | MrsAllison Graydon |
|---|---|
| County Commissioner | MrsB Craigs |
| County Secretary | MrsAllisonGraydon |
| Hon Treasurer | MrCTeasdale |
| PrincipalAddress | StOswald’s House |
| Doxford Place | |
| Cramlington | |
| NE23 6DY | |
| Bankers | BarclaysBankplc |
| Hexham | |
| NE46 1PE | |
| Accountants | Hendersons |
| Chartered Accountants | |
| Sterling House | |
| Brunswick Industrial Estate | |
| Wideopen | |
| Newcastle upon Tyne | |
| NEI37BA |
1
Northumberland County Guide Association
for Trustees’ Annual Report the period 1 January 2024 to 31 December 2025
i ee Reference and administrative information
==> picture [356 x 131] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Charity Name:|Northumberland County Guide Association|
|Other names|charity|is known|by:|Girlguiding Northumberland|
|Registered|Charity Number:|522422|
|Charity’s|principal|address|St Oswald’s House|
|Doxford|Place|
|Cramlington|
|Northumberland|
|NE23|6DY|
----- End of picture text -----
The following served as members of the Executive Committee from 1° January 2024 (unless noted) until the date this report was approved.
Names of the charity trustees who manage the charity (voting members):
==> picture [396 x 409] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Barbara Craigs|County Commissioner|
|Kirsty de Bono Hume|Assistant County Commissioner|(until|1/7/25)|
|Gillian Teasdale|Alnwick|Division Commissioner (until 22/10/25)|
|Allison|Walters|Ashington Division Commissioner Job share|
|Angela Ternent|Ashington|Division|Commissioner Job share|
|Anne|Williams|Berwick|Division Commissioner Job share|
|Laura Bell|Berwick Division|Commissioner|Job share|
|Julie Dennis|Blyth|Division Commissioner|(until 5/4/25)|
|Sarah|Storrar|Blyth|Division Commissioner (from|1/4/25)|
|Sarah Lee|Blyth|Division Commissioner (from|1/4/25)|
|Sarah|Pagan|Castle Ward Division|Commissioner Job share|
|Jacqueline|Knight|Castle Ward Division Commissioner Job share|
|Susan|King|Cramlington|Division Commissioner|
|Liz Kelly|Morpeth|Division|Commissioner|
|Victoria Kinneavy|Tynedale|East Division|Commissioner|
|Stephanie Collins|Tynedale West Division|Commissioner|
|Name of|custodian trustee:|The Guide Association|Trust Corporation|
|The Trust Corporation|is custodian|for the Association’s two Properties and lump sum|investments.|
----- End of picture text -----
—E—————— pe ee
2
pesos
Northumberland County Guide Association
for Trustees’ Annual Report the period 1 January 2024 to 31 December 2025 (continued)
Structure, governance and management
The Guide Association nationally is incorporated under a Royal Charter, which gives power to form area Associations of which Northumberland Guide Association is one. The Northumberland Guide Association conducts its activities under a constitution which has been fully approved by the Guide Association and which describes the organisation of Guiding in Northumberland. The accounts comply with current statutory requirements and the requirements of the constitution. The ultimate responsibility for the management of the business ofGuiding in Northumberland is vested in the Executive Committee. The names and details of the principalStatements.officers of the Northumberland Guide Association are set out on page one of the 2024 Financial
The method of appointment to the Executive is set out in the Constitution.
The Association operates through a number of committees that meet between full meetings of the Executive.
Local Management Committee Association.This meets on a regular basis to ensure adequate care and attention is given to the two properties owned by the
Objectives and activities The objectives of the Northumberland County Guide Association 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 movement, enables girls and young women to fulfil their potential and take an active and trainedresponsiblevolunte rol e inr leaders. society through its distinctive, stimulating and enjoyable programme of activities delivered by
itsIts Visionmembership.is to be recognised as the leading organisation for girls and young women and to widen and increase
It is intended that the Northumberland Guide Association will continue to pursue activities and policies which will sustain and enhance the objectives ofguiding in Northumberland within the financial constraints of Association.available income, and in keeping with changes in policy which are from time to time imposed by The Guide
Achievements and performance
2025.Northumberland Guide Association has continued to provide a wide range of activities for all its members during Membership numbers in the county, and nationally, had reduced during the pandemic, are now increasing in 2025. Girlguiding units have embraced the ethos of Girlguiding and were able to provide a wide range of haveactivitiesadventures.to cover the themes of take action, know yourself, skills for my future, be well, express myselfand
In 2025 Girlguiding Northumberland provided opportunities for adventure to all members. In March a sleepover for all sections was held in Newcastle Cathedral. The evening celebrated firsts for many of its members; first time on a train, first time sleeping away from home. Members enjoyed worldwide activities in the evening followed by the experience of sleeping in the cathedral with over 200 girls and leaders. It was debatable how much sleep some had! Then a lovely breakfast the following morning before units made their way home or into Newcastleexplored theforDiscovery more adventures,Museum. The highlight for one group wasa tour of St. James’ Park while another group
3
aerreeeereeee
_
Northumberland County Guide Association
for Trustees’ Annual Report the period 1 January 2024 to 31 December 2025 (continued)
In June our Rainbows hada fabulous time at Animal Antics, Whitehouse Farm, joining in with 400 Rainbows and leaders from surrounding Counties. Meanwhile the Brownies were part of a 1000 strong contingent at Brownies at Beamish. A wet but thoroughly enjoyable time was at by all. In September the Guides and Rangers rose to the challenge and took part in a Monopoly Run, some tackled Newcastle, others Durham and some groups went slightly further away to York. A friendly competition took place with groups heading off to various destinations, checking in and answering questions about the location they were in. The girls and leaders all had a fantastic but tiring day and we definitely met our steps challenge!
Early in September we recognised the amazing work our volunteers do with a Thanks and Recognition Evening. Long service awards were presented, including a 60 year, two 50 years and a 30 year. What a wealth of experience we have within the county. We are so proud of all our volunteers and the many varied experiences they offer the girls. From days out, sleepovers and camps, international trips to Nepal and Switzerland, discos, attending Remembrance parades, invited to the Lord Lieutenants Carol Service, taking part in the Salmon Queen’s parade. As well as having fun filled unit meetings and gaining many badges including the hard-earned bronze, silver and gold awards. We have a growing number of Young Leaders who have taken part in two exciting training weekends this year and are our budding future leaders.
Our volunteers have completed mandatory safeguarding training and face to face first response training to ensure our young members are protected during Girlguiding activities. We continue to look at ways to support and retainday in ourFebruary. leadership in order that our young members receive good quality guiding and we held a County team Some of our young members continued to work towards the Queen’s Guide award, the highest award in guiding, with Christina Kelly from Cramlington Division completing hers this year. Our County residential site at Whittonstall has continued to provide the opportunity for units from our county, house.neighbouring counties as well as groups outside GirlGuiding, to experience nights away either camping or in the Northumberland Guide Association continues to provide a variety of opportunities for all its members. We are grateful for all the support that our volunteers receive from their family and friends in order that they can commit to their units and give the girls the amazing opportunities that they do.
We are grateful to the W A Handley Charity Trusts for their continued support to Girlguiding Northumberland through the awarding of a grant.
Financial Review
The Northumberland County Guide association forms 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 England. The Guide Association, the national organisation and North East England, the regional body, give general support and guidance to Northumberland County Guide Association. In turn Northumberland County give support to the Divisions within the county.
Significant levels of the Associations funds comprise of tangible fixed assets, which after the capital spend and depreciation decreased to £1 75,739 (2024 £182,889).
The buildings of St Oswald House (HQ) at Cramlington and Pasture House (residential accommodation at Whittonstall), as well as all the equipment at Pastures House comprise the bulk of our tangible assets. The current policy of the Association is to maintain a balance on unrestricted funds, which equates to at least six months unrestricted payments, to cover emergency situations that 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
==> picture [4 x 1] intentionally omitted <==
----- Start of picture text -----
_
----- End of picture text -----
4
Northumberland County Guide Association
for Trustees’ Annual Report the period 1 January 2024 to 31 December 2025 (continued)
current assets of £73,110 exceeds this target.
Our various funds resulted as follows:
Whittonstall — (Pasture House), total income in 2025 has increased to £15,275 (2024 £9,556), we had seen a small increase in booking to the previous year, however these are still far fewer than pre COVID times. We have also received DEFRA Grants for four groups of girls from socially deprived areas as well as £1,384 donations to the upkeep of Whittonstall. Net expenditure has increased to £1 8,283 (2024 £18,206). This includes extensive tree works being undertaken and a refund from EDF for Overpayments following a reduction in VAT rate to 5%. The New Springboard Fund is an unrestricted fund and was funded by a bequest of£5,000 received from Mary Main. The grant has been matched by the County and is open all units. Awards applied for on the criteria it allows units to access adventures or experiences they would not normally be able to have due to financial constraints. Only £1,000 was awarded in 2025 due to the cancellation of the intended Switzerland trip.
Trust income remains at £1] ,750 from the support of W A Handley Charity Trusts
AssociationStatement of Responsibilities of the Executive Committee of the Northum berland County Guide
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in AcceptedaccordanceAccounting with applicablePractice).law and United Kingdom Accounting Standards (United Kingdom Generally
The law applicable to charities in England requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity and of the incoming resources and requiredapplicationto: of resources of the charity for that period. In preparing these financial statements, the trustees are
-
(a) select suitable accounting policies and then apply them consistently; (b) observe the methods and principles in the Charities SORP;
-
(c) make judgements and estimates that are reasonable and prudent; (d) state whether applicable accounting standards have been followed, subject to any material departures (e) disclosed and explained in the financial statements; charityprepare thewill financialcontinue statementsin business.on the going concern basis unless it is inappropriate to assume that the
The Executive Committee is responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
eee
5
Northumberland County Guide Association
for Trustees’ Annual Report the period 1 January 2024 to 31 December 2025 (continued)
Declaration
The trustees declare that they have approved the trustees” report above.
Signed on behalf of the charity’s trustees.
Authorised to sign on the Executive Committee’s behalf:
Sienture... Cece, Name: Barbara Craigs County Commissioner (Trustee)
Signature ECEAAA)... Name: Liz Kelly Division Commissioner (Trustee)
22 April 2026
6
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 2025 which are set out on pages 8 to 18.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts 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 section 145 of the Act and in carryingunder sectionout my145(5)(b)examinationof the Act.I have followed all the applicable Directions given by the Charity Commission
Independent examiner's statement
I have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- accounting records were not kept in respect ofthe charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Stephen Faid BSc FCA
HENDERSONS Chartered Accountants Sterling House Brunswick Industrial Estate Wideopen Newcastle upon Tyne NE13 7BA
22 April 2026
a
Northumberland County Guide Association
Statement of Financial Activities for the year ended 31 December 2025
| Pasture | |||||||
|---|---|---|---|---|---|---|---|
| House | New | ||||||
| Accumulated | Whittonstall | International | Springboard | ||||
| Fund (Unrestricted) £ |
Fund (Unrestricted) £ |
Fund (Unrestricted) £ |
Fund (Unrestricted) £ |
2025 Total £ |
2024 Total £ |
||
| Income and endowments from: | |||||||
| Donationsandlegacies Charitableactivities Investments |
1,750 14,495 4,550 |
5,704 9,571 - |
- - - |
- - - |
7,454 24,066 4550 |
4250 29,623 4,811 |
|
| Totalincome andendowments | 20,795 15,275 - - 36,070 36,684 —a—aw— 86,070 36,684 |
||||||
| Expenditure on: | |||||||
| Raising funds Charitable activities |
1,937 31,123 |
- 18,283 |
- - |
- 1,000 |
1937 50,406 |
2,293 48,953 |
|
| Totalexpenditure | 33,060 18,283 - 1,000 52,343 51,246 OO TC Se 52,343 51,246 |
||||||
| Netincome/(expenditure) fortheyear | (12,265) | (3,008) | - | (1,000) | (16,273) | (12,562) | |
| Other recognised gains and losses | |||||||
| Unrealised gains/(losses) on revaluation | |||||||
| offixedassetinvestments | (3,879) | - | - | - | (3,879) | 1,790 | |
| Netmovement infunds | (16,144) | (3,008) | - | (1,000) | (20,152) | (10,772) | |
| Total funds brought forward at 1 January 2025 Transferbetween funds |
336,157 (3,008) |
- 3,008 |
- - |
10,000 - |
346,157 - |
356,929 | |
| - | |||||||
| Total funds carried forward at31 | |||||||
| December2025 | 317,005 - TR |
- | 9,000 | 326,005 | 346,157 |
==> picture [6 x 2] intentionally omitted <==
----- Start of picture text -----
_
----- End of picture text -----
8
Northumberland County Guide Association
Balance Sheet as at 31 December 2025
==> picture [461 x 265] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Notes|2025|2025|2024|2024|
|£|£|£|£|
|Fixed|assets|
|Tangible assets|6|175,739|182,889|
|Investments|i|77,156|81,035|
|Current|252,895|263,924|
|assets|8|76,144|86,000|
|Current|liabilities|9|3,034|3,767|
|Net|assets|73,110|82,233|
|326,005|346,157|
|Charity|funds|
|New Springboard|fund|9,000|10,000|
|PastureInternationalHouse,ExchangeWhittonstal]Visitfund fund|-|-|
|TotalAccumulated|fund|317,005-|336,157-|
|charity funds|326,005|346,157|
----- End of picture text -----
Approved by the Executive Committee on 22 April 2026
Authorised to sign on the Executive Committee's behalf:
Signature... Bcrecas... Name: Barbara Craigs County Commissioner (Trustee)
Signature FEMS AA... Name: Liz Kelly Division Commissioner (Trustee)
==> picture [28 x 2] intentionally omitted <==
----- Start of picture text -----
_ —
----- End of picture text -----
9
Northumberland County Guide Association
Income and Expenditure Account for the year ended 31 December 2025
==> picture [508 x 377] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Notes|2025|2025|2024|2024|
|£|£|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|
|Donations|
|Adventure|Grant|-|-|
|Trust|income|3|1,750-|2,5001,750|
|1,750|4,250|
|Investments|
|Income from|listed|investments|2,265|2,206|
|C.O.1.F.|deposit interest|2,285|2,605|
|4,550|4,811|
|Charitable|activities|
|Headquarters fundraising|4|1,862|2,551|
|Badge sales|419|1,724|
|Capitation retained by County|10,619|9,486|
|HQ Letting|Income|370|115|
|Alnwick Gardens County event|150|5,550|
|50"|Birthday|180|
|Guiding Development|5|895|641-|
|14,495|20,067|
|Total income and endowments carried forward|20,795|29,128|
----- End of picture text -----
10
Northumberland County Guide Association
for Income and Expenditure Account the year ended 31 December 2025 (continued)
==> picture [484 x 597] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Aare|
|Notes|2025|2025|2024|2024|
|£|£|£|£|
|Total income and endowments brought forward|20,795|29,128|
|Expenditure|on:|
|Raising|funds|
|Headquarters|fundraising|4|1,937|2,293|
|1,937|2,293|
|Charitable|activities|
|Direct|costs|
|Badge purchases|1,071|1,278|
|Guiding Development|5|748|48|
|Depreciation|3,235|3,254|
|Grants and sponsorships|1,394|6,276|
|Alnwick support|9,994|=|
|Alnwick Gardens|County|event|
|-|8,552|
|Support|costs|
|Travelling|1,306|1,260|
|AGM expenses|335|364|
|Accountancy|1,530|1,680|
|Treasurers honorarium|(200)|1,000|
|BadPrinting,debtspostage and stationery|13]|307|
|371|
|SundriesWebsite|costs|1,104|1,068-|
|Guiding|927|856|
|Development|5|-|
|H.Q.|overheads|6,455|3,654-|
|Thanks and Recognition|Event|2722|1,158|
|31,123|30,747|
|Total expenditure|(33,060)|(33,040)|
|Net income for the year income for the year for the year the year year|(12,265)|G,912)|
----- End of picture text -----
Net income for the year income for the year for the year the year year
a
1]
Northumberland County Guide Association
Pasture House, Whittonstall Fund - Income and Expenditure Account for the year ended 31 December 2025
==> picture [474 x 476] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2025|2024|2024|
|£|£|£|£|
|Income and|endowments|from:|
|Donations|and|legacies|
|Grants and donations|5,704|-|
|5704|-|
|Charitable|activities|
|Fees|9,387|9,312|
|Badge|sales|184|244|
|Total income and endowments|9,571|9,556|
|Charitable|activities|
|Direct|costs|
|Badge purchases|86|-|
|Repairs and renewals|5,867|3,487|
|Water rates|244|220|
|Electricity|2,901|6,171|
|Septic tank|340|320|
|Telephone|332|443|
|Travelling|906|252|
|Insurances|1,656|1,577|
|Grass cutting and|site maintenance|1,185|1,330|
|Coal and firewood|137|160|
|Cleaning|and sundries|715|-|
|Depreciation|3,914|4,246|
|Total expenditure|(18,283)|(18,206)|
|Net income/(expenditure) for the year|(3,008)|(8,650)|
----- End of picture text -----
==> picture [102 x 4] intentionally omitted <==
----- Start of picture text -----
— a _
----- End of picture text -----
a 12
Northumberland County Guide Association
International Fund - Income and Expenditure Account for the year ended 31 December 2025
==> picture [458 x 267] intentionally omitted <==
----- Start of picture text -----
2025 2025 2024 2024
£ ra £ £
Income and endowments from:
Investments = =
Charitable activities - =
Total income and endowments = -
Expenditure on:
Charitable activities - -
Direct costs
Net (expenditure)/ income for the year - :
----- End of picture text -----
Ca a
13
eee
Northumberland County Guide Association
New Springboard Fund - Income and Expenditure Account for the year ended 31 December 2025
==> picture [424 x 257] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Income and|endowments|from:|
|Donations|and|legacies|
|Grants|received|
|-|-|
|Charitable|activities|
|~|-|
|Total|income and|endowments|
|-|-|
|Expenditure|on:|
|Charitable|activities|
|Payments made|1,000|-|
|Net income/(expenditure)|for the year|(1,000)|-|
----- End of picture text -----
==> picture [19 x 2] intentionally omitted <==
----- Start of picture text -----
sompeese
----- End of picture text -----
==> picture [6 x 1] intentionally omitted <==
----- Start of picture text -----
_
----- End of picture text -----
==> picture [5 x 1] intentionally omitted <==
----- Start of picture text -----
Z
----- End of picture text -----
14
Northumberland County Guide Association
Notes to the Financial Statements for the year ended 31 December 2025
1. Accounting policies
Basis of accounting
Northumberland County Guide Association constitutes a public benefit entity as defined by FRS 102. 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 charity does not include a cash flow statement on the grounds that it is applying FRS 102 (section 1A).
Income Recognition
Voluntary income and donations are included in incoming resources when the charity becomes entitled to the funds. If there are conditions attached to the donation and this requires a level of performance before entitlement can be achieved then the income is deferred until the donor’s conditions have been fulfilled.
The income from fundraising ventures is shown gross with associated costs included in fundraising costs.
Expenditure recognition Resources expended are included in the Statement of Financial Activities on an accrual basis, inclusive of any VAT which cannot be recovered.
Fundraising expenditure comprises the cost of inducing people to contribute financially to the charity. This includes the cost of staging fundraising events and lottery prizes.
Support costs are those that assist the work of the charity but do not directly represent charitable activities or fundraising ventures, and include office costs, governance costs and other administration.
Fixed asset investments
Fixed asset investments are stated at open market value at the balance sheet date. Revaluation surpluses and deficits are shown as unrealised gains and losses in the Statement of Financial Activities, and are recognised as part of the overall movement in charitable funds.
Depreciation
Depreciation of fixed assets is calculated to write off their costs less any residual value over their estimated useful lives as follows:
==> picture [322 x 50] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Computer equipment|33|1/3% per annum,|straight|line|
|Office equipment|10% per annum,|straight line|
|Other equipment|10%|- 20% per annum,|straight|line|
|Freehold|land and buildings|2%|-|10% per annum,|straight|line|
----- End of picture text -----
Stocks Stocks are valued at the lower of cost and net realisable value, after making allowance for obsolete and slow moving items
2. Trustees remuneration
The trustees received no remuneration for their services which are provided on a voluntary basis.
The trustees are eligible for reimbursement of travelling costs whilst on Guiding business. Motoring expense claims are paid within the HMRC published ‘authorised mileage rates’.
iS
Northumberland County Guide Association
Notes to the Financial Statements for the year ended 31 December 2025 (continued)
TO
==> picture [464 x 512] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|3.|Trust|Income|
|2025|2024|
|£|£|
|W.A. Handley Charity Trust|1,750|1,750|
|1,750|1,750|
|4.|Headquarters|Fund|Raising|
|2025|2024|
|Income|£|£|
|100 Club|60|1,186|
|Fund raising events|1,629|1,290|
|Donations|173|-|
|Less|expenditure|1,862|2,551|
|Fund raising costs & prizes|1,937|2,293|
|Net income for the year|(75)|257|
|5.|Guiding|Development|
|2025|2025|2024|2024|
|Income|from|charitable|activities|£|£|£|£|
|Event and training fees|275|641|
|Young|leaders training weekend|620|-|
|Expenditure|on|charitable|activities|895|641|
|Event and training|expenses|161|
|Young|leaders|training weekend|587|-|
|Event|hire|-|
|748=|___|48|
|Support|[costs]|-|48|
|-|
|748|48|
|Net income for the year|147|593|
----- End of picture text -----
ae ee
16
Northumberland County Guide Association
Notes to the Financial Statements for the year ended 31 December 2025 (continued)
SReeeen
==> picture [463 x 536] intentionally omitted <==
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|6.|Tangible Fixed|Assets|H.Q.|
|H.Q.|PastureHouse|Freeholland|an|d|— Freeholdland|and|
|equipment|equipment|buildings| buildings|Total|
|Cost|£|£|£|£|£|
|At|||January 2025|9,241|33,104|174,390|140,550|357,285|
|Additions|-|-|3|
|Disposals|ee-|-|>|--|>-|
|At 31|December 2025|ee9,241|33,104IO174,390|140,550140,550|357,285357,285||
|Depreciation|
|At|||January 2025|6,236|30,410|70,764|66,986|174,396|
|Disposals|-|-|;|
|Charge for year|$8502|426|3,488|273371492,733-|7,149=|
|At 31|December 2025|006,738|30,836|74,252L09,72069,720|181,546181,546 ||
|Net|Book|Value|
|At 31|December 2025|2,503|2,268|100,139|70,830|175,739|
|SSS|
|At 31|December 2024|3,005|2,694|103,626|73,564|182,889|
|SSS|OE OOF|
|7.|Fixed|asset|investments|
|Listed|
|Market|Value|Investments|
|At|£|
|1° January 2025|81,035|
|Revaluation|deficit|
|At 31 December 2025|(3,879)|
|77,156|
|Historical|cost of investments|held at 31% December 2025|46,862|
|Investment|
|CCLA Charities|Investment Fund|77,156|
----- End of picture text -----
withinThe investmentsthe UK. are held primarily to provide an investment return for the charity and are regarded as being held
S SR SS SR a eee Sieg
17
Northumberland County Guide Association
Notes to the Financial Statements for the year ended 31 December 2025 (continued)
8. Current assets
==> picture [95 x 56] intentionally omitted <==
----- Start of picture text -----
|||
|---|---|
|Stock|
|Sundry debtors|
|Bank and|cash balances|
|COIF deposit|
----- End of picture text -----
==> picture [81 x 109] intentionally omitted <==
----- Start of picture text -----
|||
|---|---|
|2025|2024|
|£|£|
|1,542|1,375|
|2,062|1,843|
|16,799|29,325|
|55,741|53,456|
|76,144|86,000|
----- End of picture text -----
9. Current liabilities
==> picture [408 x 95] intentionally omitted <==
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Sundry|creditors|1,648|2,496|
|Pasture House|creditors|586|471|
|Headquarters|100 club|800|800|
|3,034|3,767|
----- End of picture text -----
10. Analysis of net assets between the funds
==> picture [413 x 101] intentionally omitted <==
----- Start of picture text -----
||||||
|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|£|£|£|
|Tangible|fixed assets|175,739|-|175,739|
|Fixed asset investments|77,156|-|77,156|
|Net current assets|paBOY73,110AO|es|-|73,110|
|326,005|-|326,005|
|Ee|ee|
----- End of picture text -----
Sra ee eee 18
_ ee