## **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:
1. accounting records were not kept in respect of the Trust 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.
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