THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees and
Financial Statements
for the Year Ended 31 December 2023
THE GUIDE ASSOCIATION EAST YORKSHIRE
Contents of the Financial Statements for the Year Ended 31 December 2023
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 5 |
| Independent Examiner's Report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 to 14 |
| Detailed Statement of Financial Activities | 15 |
THE GUIDE ASSOCIATION EAST YORKSHIRE
Reference and Administrative Details for the Year Ended 31 December 2023
TRUSTEES Mrs Amanda Cross Mrs Christine Ball Mrs Bronia Trynka-Watson Mrs Judi Peirson Mrs Sue Marris Mrs Kathleen Mould (resigned 12/7/2023) Mrs Karen Palmer Ms Samantha Hesford Ms Jennifer Jacomb Mrs Nicola Wallis (appointed 10/5/2023) Ms Julie Boyes (appointed 12/7/2023) Miss Melanie Bishop (appointed 16/11/2023) PRINCIPAL ADDRESS 99 Woodhall Way BEVERLEY East Yorkshire HU17 7JR REGISTERED CHARITY 524675 NUMBER INDEPENDENT EXAMINER G & C Professionals Limited trading as Graham & Company Chartered Certified Accountants Cleveland House 1-10 Sitwell Street KINGSTON UPON HULL East Yorkshire HU8 7BE
Page 1
THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees for the Year Ended 31 December 2023
The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Principle aims and activities
To pursue the aims of Girlguiding UK by enabling girls and young women to develop their potential and to make a difference to the world.
Progress during the year - Chairman's report
The Annual Review held on 14th October 2023 saw the retirement of Denny Hurst as the East Yorkshire County President. On behalf of the County, I would like to say thank you for all the support Denny has given to the County during her tenure.
It is also with sadness that we note the death of Sue Whittles, in November 2023, who served as our County Commissioner 2000 - 2005.
During 2023 Girlguiding East Yorkshire has continued to move forward with member numbers increasing steadily over the year. As a County we have continued to do what we do best, provide quality unit meetings, activities and outdoor experiences, encouraging the Rainbows, Brownies, Guides, Rangers, Young Leaders and Adult Leaders to be outstanding in whatever they decide to do within the Girlguiding programme.
Safeguarding and First Response trainings continue to be delivered either face to face or in a blended way, being a combination of online and face to face. Girlguiding recognises that not all members are available to attend trainings in the traditional manner.
The 2023 Annual Subscription figures revealed an increase in member numbers. I acknowledge that many adult members have more than one role. All of our volunteers give their time to ensure Girlguiding continues to be a safe space for girls to be themselves, including and adapting our programme to ensure Girlguiding is accessible to every girl who would like to be part of our organisation.
The following divisions have decided to restructure and are now operating with a Division Team and no Districts. Holderness, Hull East, Haltemprice, Hunsley and Hull North report that the Division Teams are working well together, sharing the roles within the division.
The County has undertaken a fundraise for the refurbishment of the Shower Block at our Guideacres County Campsite. Donations from various organisations and fundraising events held in units have ensured we are well on our way to raising the funds required for the works.
All Divisions undertook activities including, camping at Guideacres, sleepovers at various venues including Paxwold, The Deep, Coronation celebrations, Wellies and Wristbands, 2024 Poacher Camp. Visits to the Cinema and Pantomimes proved popular as did the Yorkshire Wildlife Park. Thinking Day Events were well attended. Our volunteers continued to gain their Leadership Qualifications and Young Leader Qualifications, attending trainings as required.
I would like to thank all of our volunteers in East Yorkshire County, for their continued support and encouragement.
Page 2
THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees for the Year Ended 31 December 2023
OBJECTIVES AND ACTIVITIES
Public benefit
Girlguiding East Yorkshire is a branch of Girlguiding UK, which with its branches forms the United Kingdom’s largest voluntary organisation for girls and young women. A report on Girlguiding UK’s public benefit activities during the previous year can be found in its latest Annual Report. Girlguiding East Yorkshire has continued to provide its own public benefit activities in particular by providing organisational and administrative support and training to subsidiary branches of Girlguiding UK within the County, and organising activities principally for the benefit of those branches, and also promoting more broadly the charitable objects of Girlguiding UK for the benefit of girls and young women.
ACHIEVEMENT AND PERFORMANCE
Financial Report For The Year - Treasurer’s Report
The consolidated results for the financial year ended 31 December 2023 show a satisfactory position for the year on normal activities.
Total incoming resources record an increase of £9,002 compared to the previous year at £58,962 (2022 £49,960), due to fundraising and grants received towards the Showerblock refurbishment. A grant of £2,824 received from NEE Region was used to support units who were struggling to pay the increased annual subscription. The increase in the membership contributions reflects the increase in the annual subscription for all members.
Guideacres County Campsite and Paxwold Training Centre bookings for 2023 remain near levels of 2022, with increased optimism looking to the future. More bookings have been made by schools and external organisations.
Direct charitable expenditure, at £86,085 (2022 £72,373) recorded an increase in the year of £13,712, this is a result of increased operational activities.
As a consequence of the above, the year recorded net outgoings of £27,123 (2022 £22,413) a net increase of £4,710.
Cash reserves have decreased by £11,375 and now stand at £236,433 and are held at different financial institutions to remain entirely protected under the Financial Services Scheme.
FINANCIAL REVIEW
Reserves policy and future plans
The Trustees consider it prudent to maintain sufficient reserves to ensure that the county is able to deliver the Girlguiding mission, vision and strategy.
The Charity's Assets
The Charity has no assets of which the open market value is in excess of the net book value at which they are shown in the balance sheet.
Page 3
THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees for the Year Ended 31 December 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT Trustee Appointments:
The Trustees listed on page 1 have the following roles and responsibilities within the charity.
| Mrs Karen Palmer | County Commissioner - Chairman |
|---|---|
| Mrs Christine Ball | Division Commissioner - North Wolds East |
| Mrs Bronia Trynka-Watson | Division Commissioner - North Wolds West |
| Ms Samantha Hesford | Division Commissioner - Holderness |
| Mrs Judi Peirson | Division Commissioner - Beverley |
| Mrs Amanda Cross | Division Commissioner - Boothferry |
| Miss Melanie Bishop | Division Commissioner - Hull North |
| Mrs Sue Marris | Division Commissioner - Hull West |
| Ms Julie Boyes | Division Commissioner - Hunsley |
| Ms Jennifer Jacomb | Division Commissioner - Hull East |
| Mrs Nicola Wallis | Division Commissioner - Haltemprice |
| Non-Trustee Appointments: | |
| Mrs Christine Milburn | Honorary Treasurer |
| Mrs K Worsnop | Secretary |
ACKNOWLEDGMENT
The Trustees wish to extend a sincere thank you to all their partners and funders during 2023 for their support during this year.
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charity SORP;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
Page 4
THE GUIDE ASSOCIATION EAST YORKSHIRE
Report of the Trustees for the Year Ended 31 December 2023
STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to 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 and other irregularities.
Approved by order of the board of trustees on 7 August 2024 and signed on its behalf by:
Mrs Karen Palmer - Trustee
Page 5
Independent Examiner's Report to the Trustees of THE GUIDE ASSOCIATION EAST YORKSHIRE
Independent examiner's report to the trustees of THE GUIDE ASSOCIATION EAST YORKSHIRE
I report to the charity trustees on my examination of the accounts of THE GUIDE ASSOCIATION EAST YORKSHIRE (the Trust) for the year ended 31 December 2023.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I 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 of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Kevin Cawkwell FCCA
G & C Professionals Limited trading as Graham & Company Chartered Certified Accountants Cleveland House 1-10 Sitwell Street KINGSTON UPON HULL East Yorkshire HU8 7BE
12 August 2024
Page 6
THE GUIDE ASSOCIATION EAST YORKSHIRE
Statement of Financial Activities for the Year Ended 31 December 2023
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 4,104 Other trading activities 3 47,210 Investment income 4 1,927 Total 53,241 EXPENDITURE ON Charitable activities Operating activities 80,752 NET INCOME/(EXPENDITURE) (27,511) Transfers between funds 11 (11,760) Net movement in funds (39,271) RECONCILIATION OF FUNDS Total funds brought forward 375,293 TOTAL FUNDS CARRIED FORWARD 336,022 |
Restricted funds £ 5,721 - - 5,721 5,333 388 11,760 12,148 45,954 58,102 |
2023 Total funds £ 9,825 47,210 1,927 58,962 86,085 (27,123) - (27,123) 421,247 394,124 |
2022 Total funds £ 4,045 45,630 285 49,960 72,373 (22,413) - (22,413) 443,660 421,247 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
THE GUIDE ASSOCIATION EAST YORKSHIRE
Balance Sheet 31 December 2023
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 136,091 CURRENT ASSETS Stocks 8 32,377 Debtors 9 406 Cash at bank and in hand 170,352 203,135 CREDITORS Amounts falling due within one year 10 (3,204) NET CURRENT ASSETS 199,931 TOTAL ASSETS LESS CURRENT LIABILITIES 336,022 NET ASSETS 336,022 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 2,021 - - 56,081 56,081 - 56,081 58,102 58,102 |
2023 Total funds £ 138,112 32,377 406 226,433 259,216 (3,204) 256,012 394,124 394,124 336,022 58,102 394,124 |
2022 Total funds £ 155,608 31,591 - 237,808 269,399 (3,760) 265,639 421,247 421,247 375,293 45,954 421,247 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 August 2024 and were signed on its behalf by:
Mrs Karen Palmer - Trustee
The notes form part of these financial statements
Page 8
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements for the Year Ended 31 December 2023
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - at varying rates on cost Equipment - at varying rates on cost
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 9
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 2. | DONATIONS AND LEGACIES | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| £ | £ | |||
| Donations and legacies | 7,001 | 4,045 | ||
| Grants | 2,824 | - | ||
| 9,825 | 4,045 | |||
| Grants received, included in the above, are as follows: | ||||
| 2023 | 2022 | |||
| £ | £ | |||
| NEE | 2,824 | - | ||
| 3. | OTHER TRADING ACTIVITIES | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Fundraising events | 2,142 | 4,137 | ||
| Surplus on trading activities | 5,819 | 7,752 | ||
| Subscriptions | 20,616 | 18,080 | ||
| Campsite and Centre fees | 17,141 | 15,661 | ||
| Insurance claims | 1,492 | - | ||
| 47,210 | 45,630 | |||
| 4. | INVESTMENT INCOME | |||
| 2023 | 2022 | |||
| £ | £ | |||
| Deposit account interest | 1,927 | 285 | ||
| 5. | TRUSTEES' REMUNERATION AND BENEFITS | |||
| There were no trustees' remuneration or other benefits for the year ended 31 December | 2023 nor for | |||
| the year ended 31 December 2022. |
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.
continued...
Page 10
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities Investment income Total EXPENDITURE ON Charitable activities Operating activities NET INCOME/(EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7. TANGIBLE FIXED ASSETS COST At 1 January 2023 Additions At 31 December 2023 DEPRECIATION At 1 January 2023 Charge for year At 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022 |
ACTIVITIES Unrestricted fund £ 4,045 45,630 285 49,960 70,917 (20,957) (36,755) (57,712) 433,005 375,293 Freehold property £ 456,151 3,350 459,501 344,050 11,684 355,734 103,767 112,101 |
Restricted funds £ - - - - 1,456 (1,456) 36,755 35,299 10,655 45,954 Equipment £ 130,015 820 130,835 86,508 9,982 96,490 34,345 43,507 |
Total funds £ 4,045 45,630 285 49,960 72,373 (22,413) - (22,413) 443,660 421,247 Totals £ 586,166 4,170 590,336 430,558 21,666 452,224 138,112 155,608 |
|---|---|---|---|
continued...
Page 11
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
| 8. STOCKS Goods for resale Other 9. DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Other debtors 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Other creditors 11. MOVEMENT IN FUNDS Net movement At 1/1/23 in funds £ £ Unrestricted funds General fund 375,293 (27,511) Restricted funds County : building improvement fund 36,755 - Guideacres : showers and toilets 3,473 388 Guideacres : activity fund 2,296 - Guideacres : anonymous donation 930 - Paxwold : gazebo fund 2,500 - 45,954 388 TOTAL FUNDS 421,247 (27,123) |
2023 £ 29,573 2,804 32,377 2023 £ 406 2023 £ 344 2,860 3,204 Transfers between funds £ (11,760) - 11,760 - - - 11,760 - |
2022 £ 28,872 2,719 31,591 2022 £ - 2022 £ - 3,760 3,760 At 31/12/23 £ 336,022 36,755 15,621 2,296 930 2,500 |
2022 £ 28,872 2,719 |
2022 £ 28,872 2,719 |
|---|---|---|---|---|
| 31,591 | ||||
| 2022 £ - |
||||
| 2022 £ - 3,760 |
||||
| 3,760 | ||||
| 58,102 | ||||
| 394,124 |
continued...
Page 12
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 53,241 Restricted funds Guideacres : showers and toilets 5,721 TOTAL FUNDS 58,962 Comparatives for movement in funds Net movement At 1/1/22 in funds £ £ Unrestricted funds General fund 433,005 (20,957) Restricted funds County : building improvement fund - - Guideacres : showers and toilets 4,049 (576) Guideacres : activity fund 3,176 (880) Guideacres : anonymous donation 930 - Paxwold : gazebo fund 2,500 - 10,655 (1,456) TOTAL FUNDS 443,660 (22,413) Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 49,960 Restricted funds Guideacres : showers and toilets - Guideacres : activity fund - - TOTAL FUNDS 49,960 |
Resources Movement expended in funds £ £ (80,752) (27,511) (5,333) 388 (86,085) (27,123) Transfers between At funds 31/12/22 £ £ (36,755) 375,293 36,755 36,755 - 3,473 - 2,296 - 930 - 2,500 36,755 45,954 - 421,247 Resources Movement expended in funds £ £ (70,917) (20,957) (576) (576) (880) (880) (1,456) (1,456) (72,373) (22,413) |
|---|---|
continued...
Page 13
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2023
11. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds County : building improvement fund Guideacres : showers and toilets Guideacres : activity fund Guideacres : anonymous donation Paxwold : gazebo fund TOTAL FUNDS |
At 1/1/22 £ 433,005 - 4,049 3,176 930 2,500 10,655 443,660 |
Net movement in funds £ (48,468) - (188) (880) - - (1,068) (49,536) |
Transfers between funds £ (48,515) 36,755 11,760 - - - 48,515 - |
At 31/12/23 £ 336,022 36,755 15,621 2,296 930 2,500 58,102 394,124 |
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 103,201 | (151,669) | (48,468) |
| Restricted funds | |||
| Guideacres : showers and toilets | 5,721 | (5,909) | (188) |
| Guideacres : activity fund | - | (880) | (880) |
| 5,721 | (6,789) | (1,068) | |
| TOTAL FUNDS | 108,922 | (158,458) | (49,536) |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 14
THE GUIDE ASSOCIATION EAST YORKSHIRE
Detailed Statement of Financial Activities for the Year Ended 31 December 2023
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations and legacies | 7,001 | 4,045 |
| Grants | 2,824 | - |
| 9,825 | 4,045 | |
| Other trading activities | ||
| Fundraising events | 2,142 | 4,137 |
| Surplus on trading activities | 5,819 | 7,752 |
| Subscriptions | 20,616 | 18,080 |
| Campsite and Centre fees | 17,141 | 15,661 |
| Insurance claims | 1,492 | - |
| 47,210 | 45,630 | |
| Investment income | ||
| Deposit account interest | 1,927 | 285 |
| Total incoming resources | 58,962 | 49,960 |
| EXPENDITURE | ||
| Charitable activities | ||
| Campsite and Centre running costs | 50,196 | 38,682 |
| Grants | 4,502 | 6,000 |
| 54,698 | 44,682 | |
| Support costs | ||
| Management | ||
| Accountancy | 2,590 | 2,470 |
| Administrative support costs | 7,133 | 7,293 |
| Depreciation of freehold property | 11,684 | 11,265 |
| Depreciation of equipment | 9,980 | 6,663 |
| 31,387 | 27,691 | |
| Total resources expended | 86,085 | 72,373 |
| Net expenditure | (27,123) | (22,413) |
This page does not form part of the statutory financial statements
Page 15
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
SUPPLEMENTARY REPORTS
TO THE
FINANCIAL STATEMENTS
31 December 2023
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
CONTENTS
Income and Expenditure Accounts and Balance Sheets of individual sections
County Camp Site “Guideacres” Paxwold Training Centre
East Yorkshire Guide Depot (incorporating Badges)
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
COUNTY
Income and Expenditure Account for the Year Ended 31 December 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| INCOME | |||||
| Membership subscriptions | 21,764 | 18,476 | |||
| Less : Transfer to Headquarters | ( | 1,148 ) | ( 396 ) | ||
| ----------- | ----------- | ||||
| 20,616 | 18,080 | ||||
| NEE grant | 2,724 | - | |||
| Donation of trading bonus from Depot | |||||
| for shower block | 10,000 | - | |||
| Other donations for shower block | 5,621 | - | |||
| Donation - closed activities | - | 117 | |||
| Donations - other | - | 1,000 | |||
| ----------- | 18,345 | ----------- | 1,117 | ||
| Interest received | 1,439 | 196 | |||
| ----------- | ----------- | ||||
| 40,400 | 19,393 | ||||
| EXPENDITURE | |||||
| Maintenance payments | 10,000 | 15,000 | |||
| Contributions to Guideacres improvement costs | - | 26,400 | |||
| Contribution to Divisions costs | 4,502 | 6,000 | |||
| Electricity income transferred to Guideacres | - | 1,594 | |||
| Printing, stationery and postage | 836 | 1,098 | |||
| Administrative support | 5,584 | 5,217 | |||
| Telephone | 560 | 508 | |||
| Insurance | - | 170 | |||
| Roof replacement at Raywell | 10,800 | - | |||
| Repairs | 150 | 150 | |||
| Travelling and training | 1,225 | 986 | |||
| Accountancy | 2,590 | 2,470 | |||
| Sundry expenses | 964 | 1,003 | |||
| ----------- | 27,211 | ----------- | 7,661 | ||
| Depreciation: | |||||
| Guideacres buildings | 10,630 | 10,630 | |||
| New building | - | 77 | |||
| ----------- | 10,630 | ----------- | 10,707 | ||
| ----------- | ----------- | ||||
| (DEFICIT) FOR THE YEAR | ( | 7,441 ) | ( 51,910 ) | ||
| ----------- | ----------- |
Page 1
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
COUNTY
Balance Sheet at 31 December 2023
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | |||||
| Cost | Additions | depreciation | ||||
| Paxwold - Land and buildings | 92,187 | - | 92,183 | 4 | 4 | |
| Guideacres - Land and buildings | 284,526 | - | 192,732 | 91,794 | 102,424 | |
| Equipment - New building | 6,457 | - | 6,457 | - | - | |
| Office equipment | 15,655 | - | 15,635 | 20 | 20 | |
| New standard | 5 | - | - | 5 | 5 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 398,830 | - | 307,007 | 91,823 | 102,453 | ||
| ----------- | ----------- | ----------- | ||||
| CURRENT ASSETS | ||||||
| Cash at bank - Current account | 19,222 | 7,352 | ||||
| - Deposit account | 142,086 | 150,647 | ||||
| ------------ | ------------ | |||||
| TOTAL ASSETS | 253,131 | 260,452 | ||||
| CURRENT LIABILITIES | ||||||
| Creditors and accruals | ( 2,590 ) | ( 2,470 ) | ||||
| ------------ | ------------ | |||||
| 250,541 | 257,982 | |||||
| ------------ | ------------ | |||||
| UNRESTRICTED FUNDS | ||||||
| General funds | ||||||
| Balance at 1 January 2023 | 221,227 | |||||
| (Deficit) for the year | ( | 7,441) | ||||
| Transfer to designated funds | ( 15,621 ) | |||||
| ------------- | 198,165 | 221,227 | ||||
| RESTRICTED FUNDS | ||||||
| Designated fund : Building improvements | ||||||
| Balance at 1 January 2023 | 36,755 | 36,755 | ||||
| Designated fund: Guideacres | ||||||
| showers and toilets refurbishment | ||||||
| Transfer from general funds | 15,621 | - | ||||
| -------------- | ------------ | |||||
| 250,541 | 257,982 | |||||
| ------------- | ------------ |
Page 2
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
CAMP SITE “GUIDEACRES”
Income and Expenditure Account for the Year Ended 31 December 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Camp fees | 5,605 | 7,233 | ||
| NEE Grant | 100 | - | ||
| Donations | 1,380 | 2,855 | ||
| Insurance claims | 1,492 | - | ||
| Events | 633 | 4,349 | ||
| Electricity income | 1,836 | 3,607 | ||
| Sales of badges (net) | ( 2 ) | 38 | ||
| Interest received | 237 | 33 | ||
| ------------- | ------------- | |||
| 11,281 | 18,115 | |||
| Maintenance payment from County | 5,000 | 5,000 | ||
| Contributions from County | ||||
| - for equipment purchases | - | 25,000 | ||
| - for repairs | - | 1,400 | ||
| ------------- | - | |||
| ------------- | ------------- | |||
| 16,281 | 49,515 | |||
| EXPENDITURE | ||||
| Repairs and renewals | 11,902 | 12,495 | ||
| Refurbishment costs for showers and toilets | 5,333 | - | ||
| Light, heat and power | 1,815 | 1,251 | ||
| Rates | 204 | 247 | ||
| Insurance | 2,441 | 2,016 | ||
| Event costs | 153 | 2,362 | ||
| Activity costs | 769 | 880 | ||
| Website costs | 568 | 568 | ||
| Professional fees | - | 576 | ||
| Sundry expenses | 351 | 22 | ||
| ------------- | 23,536 | ------------- | 20,417 | |
| Depreciation: | ||||
| Buildings | 550 | 76 | ||
| Camping equipment | 472 | 478 | ||
| Furniture and equipment | 7,417 | 3,872 | ||
| Store shed | 806 | 806 | ||
| ------------- | 9,245 | ------------- | 5,232 | |
| ------------- | ------------- | |||
| (DEFICIT)/SURPLUS FOR THE YEAR | ( 16,500 ) | 23,866 | ||
| ------------- | ------------- |
Page 3
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
CAMP SITE “GUIDEACRES”
Balance Sheet at 31 December 2023
| 2023 | 2022 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | |||||
| Cost | Additions/ | depreciation | ||||
| (Disposals) | ||||||
| Additions to buildings owned by | ||||||
| Guide Association East Yorkshire | 8,355 | 3,350 | 6,764 | 4,941 | 2,141 | |
| Camping equipment | 4,876 | - | 4,741 | 135 | 159 | |
| Furniture and equipment | 41,037 | 820 | 15,656 | 26,201 | 33,246 | |
| Confidence course | 303 | - | 302 | 1 | 1 | |
| Store shed | 4,179 | - | 2,833 | 1,346 | 2,152 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 58,750 | 4,170 | 30,296 | 32,624 | 37,699 | ||
| ----------- | ----------- | ----------- | ||||
| CURRENT ASSETS | ||||||
| Stock in hand | 213 | 222 | ||||
| Cash at bank - Current account | 750 | 750 | ||||
| - Deposit accounts | 19,098 | 30,528 | ||||
| Cash in hand | 72 | 58 | ||||
| ----------- | ----------- | |||||
| TOTAL ASSETS | 52,757 | 69,257 | ||||
| CURRENT LIABILITIES | ||||||
| Creditors and accruals | - | - | ||||
| ------------ | ------------ | |||||
| 52,757 | 69,257 | |||||
| ----------- | ------------ | |||||
| RESTRICTED FUNDS | ||||||
| Donated funds | ||||||
| Balance at 1 January 2023 | 930 | 930 | ||||
| UNRESTRICTED FUNDS | ||||||
| General funds | ||||||
| Balance at 1 January 2023 | 62,558 | |||||
| Deficit for the year | ( 16,500) | |||||
| Transfer from designated funds | 3,473 | |||||
| ------------ | 49,531 | 62,558 | ||||
| Designated fund : Showers and | toilets | |||||
| Balance at 1 January 2023 | 3,473 | |||||
| Transfer to general funds | ( | 3,473 ) | ||||
| ------------ | - | 3,473 | ||||
| Designated fund : Activity equipment | ||||||
| Balance at 1 January 2023 | 2,296 | 2,296 | ||||
| ------------ | ------------ | |||||
| 52,757 | 69,257 | |||||
| ------------ | ------------ |
Page 4
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
PAXWOLD TRAINING CENTRE
Income and Expenditure Account for the Year Ended 31 December 2023
| 2023 | 2022 | 2022 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Booking fees and charges | 9,700 | 6,415 | ||
| Other donations | - | 40 | ||
| Fundraising | 704 | - | ||
| Sale of souvenirs (net) | 806 | ( 250 ) | ||
| Interest received | 252 | 55 | ||
| ------------- | --------------- | |||
| 11,462 | 6,260 | |||
| Maintenance payment from County | 5,000 | 10,000 | ||
| ------------- | --------------- | |||
| 16,462 | 16,260 | |||
| EXPENDITURE | ||||
| Repairs and renewals | 4,290 | 5,242 | ||
| Light, heat and power | 4,854 | 6,065 | ||
| Rates and water | 993 | 756 | ||
| Insurance | 1,075 | 1,030 | ||
| Cleaning and waste disposal | 338 | 685 | ||
| Telephone | 452 | 443 | ||
| Committee expenses | 222 | 396 | ||
| Grass cutting | 200 | 375 | ||
| ------------- | 12,424 | ------------- | 14,992 | |
| Depreciation: | ||||
| Buildings | 503 | 559 | ||
| Domestic equipment | 120 | 141 | ||
| Furniture | 124 | 146 | ||
| Solar panels | 442 | 520 | ||
| Dry-verge system | 600 | 600 | ||
| ------------ | 1,789 | ------------- | 1,966 | |
| ------------- | ------------- | |||
| SURPLUS/(DEFICIT) FOR THE YEAR | 2,249 | ( 698 ) | ||
| ------------- | ------------- |
Page 5
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
PAXWOLD TRAINING CENTRE
Balance Sheet at 31 December 2023
| 2023 | 2022 | 2022 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | |||||
| Cost | Additions | Depreciation | ||||
| Additions to buildings owned by | ||||||
| Guide Association East Yorkshire, | ||||||
| less grants received | 59,626 | - | 55,097 | 4,529 | 5,032 | |
| Domestic equipment | 21,568 | - | 20,890 | 678 | 798 | |
| Furniture | 20,358 | - | 19,655 | 703 | 827 | |
| Solar panels | 11,550 | - | 9,042 | 2,508 | 2,950 | |
| Dry-verge system |
4,000 | - | 1,250 |
2,750 |
3,350 | |
| ----------- | ----------- | ----------- | ------------ | ------------ | ||
| 117,102 | - | 105,934 | 11,168 | 12,957 | ||
| ----------- | ----------- | ----------- | ||||
| CURRENT ASSETS | ||||||
| Stock in hand | 2,804 | 2,719 | ||||
| Other debtors | 386 | - | ||||
| Cash at bank - Current account |
25,777 | 23,482 | ||||
| - Premium account | 5,996 | 5,744 | ||||
| ------------ | ------------ | |||||
| TOTAL ASSETS | 46,131 | 44,902 | ||||
| CURRENT LIABILITIES | ||||||
| Creditors and accruals | - | ( | 1,050 ) | |||
| Deposits in advance | ( 270 ) | ( 240 ) | ||||
| ------------ | ------------ | |||||
| 45,861 | 43,612 | |||||
| ------------ | ------------ | |||||
| UNRESTRICTED FUNDS | ||||||
| General funds | ||||||
| Balance at 1 January 2023 | 41,112 | |||||
| Surplus for the year | 2,249 | |||||
| ------------ | 43,361 | 41,112 | ||||
| Designated fund : Gazebo | ||||||
| Balance at 1 January 2023 | 2,500 | 2,500 | ||||
| ------------ |
-------------- | |||||
| 45,861 | 43,612 | |||||
| ------------ | -------------- |
Page 6
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
EAST YORKSHIRE GUIDE DEPOT (incorporating Badges)
Income and Expenditure Account for the Year Ended 31 December 2023
| 2023 | 2022 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| TRADING INCOME | ||||
| Sales | 40,095 | 41,571 | ||
| Cost of sales : | ||||
| Opening stock | 28,650 | 28,059 | ||
| Purchases | 34,986 | 34,410 | ||
| ------------- | ------------- | |||
| 63,636 | 62,469 | |||
| Closing stock | 29,360 | 28,650 | ||
| ------------- | 34,276 | ------------- | 33,819 | |
| ------------- | ------------- | |||
| Gross Profit | 5,819 | 7,752 | ||
| Donations | - | 33 | ||
| ------------- | ------------- | |||
| 5,819 | 7,785 | |||
| EXPENDITURE | ||||
| Insurance | 443 | 370 | ||
| Postage and stationery | 713 | 705 | ||
| Sundry expenses | 13 | 10 | ||
| Repairs | 81 | 76 | ||
| Equipment rental | - | 273 | ||
| ------------- | 1,250 | ------------- | 1,434 | |
| ------------- | ------------- | |||
| 4,569 | 6,351 | |||
| DEPRECIATION | ||||
| Furniture and equipment | - | 22 | ||
| ------------- | ------------- | |||
| 4,569 | 6,329 | |||
| Donation to County | 10,000 | - | ||
| ------------- | ------------- | |||
| (DEFICIT)/SURPLUS FOR THE YEAR | ( 5,431 ) | 6,329 | ||
| ------------- | ------------- |
Page 7
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
EAST YORKSHIRE GUIDE DEPOT
(incorporating Badges)
Balance Sheet at 31 December 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | ||||
| Cost | Additions | Depreciation | |||
| Additions to buildings owned by | |||||
| Guide Association East Yorkshire | 5,000 | - | 2,500 | 2,500 | 2,500 |
| Fixtures and fittings | 6,483 | - | 6,483 | - | - |
| ------------ | ------------ | ------------ | ------------ | ------------ | |
| 11,483 | - | 8,983 | 2,500 | 2,500 | |
| ------------ | ------------ | ------------ | |||
| CURRENT ASSETS | |||||
| Stock in hand | 29,360 | 28,650 | |||
| Cash at bank | 13,369 | 19,186 | |||
| Cash in hand | 60 | 60 | |||
| Vouchers | 20 | - | |||
| ------------ | ------------ | ||||
| TOTAL ASSETS | 45,309 | 50,396 | |||
| CURRENT LIABILITIES | |||||
| Trade creditors | ( 344 ) | - | |||
| ------------ | ------------ | ||||
| 44,965 | 50,396 | ||||
| ------------ | ------------ | ||||
| UNRESTRICTED FUNDS | |||||
| General funds | |||||
| Balance at 1 January 2023 | 50,396 | 44,067 | |||
| (Deficit)/Surplus for the year | ( 5,431 ) | 6,329 | |||
| ------------ | ------------ | ||||
| 44,965 | 50,396 | ||||
| ------------ | ------------ |
Page 8