THE GUIDE ASSOCIATION EAST YORKSHIRE
Trustees' Report and
Financial Statements
for the Year Ended 31 December 2024
THE GUIDE ASSOCIATION EAST YORKSHIRE
Contents of the Financial Statements for the Year Ended 31 December 2024
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Trustees' Report | 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 2024
TRUSTEES Mrs Amanda Cross Mrs Christine Ball Mrs Bronia Trynka-Watson Mrs Judi Peirson Mrs Sue Marris Mrs Karen Palmer Ms Samantha Hesford Ms Jennifer Jacomb Mrs Nicola Wallis Ms Julie Boyes Miss Melanie Bishop 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
Trustees' Report for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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 by enabling girls and young women to develop their potential and to make a difference to their local and wider community.
Progress during the year - Chairman's report
The Annual Review held on 2nd November 2024, included the presentation of Long Service Awards and the annual accounts, raised awareness of the White Ribbon Challenge and enjoyed the review by the guest speaker Mrs Pat Cliff.
The 2024 Annual Subscription figures revealed a small decrease in overall member numbers. As a County we have continued to provide quality unit meetings, activities and outdoor experiences, encouraging Rainbows, Brownies, Guides, Rangers, Young Leaders and adult members to be outstanding in whatever they decide to do within the Girlguiding.
The Trustees of East Yorkshire Girlguiding acknowledge that many adult members have more than one role within the County. All of our volunteers give their time to ensure Girlguiding continues to be a safe space for the girls, including and adapting our programme to ensure we are accessible to every girl who would like to be part of our organisation.
Thanks to the fundraising of units in East Yorkshire County, donations and grants received towards the refurbishment of the shower block at Guideacres County Campsite, we have completed the project.
All Divisions have undertaken activities, events and have been awarded badges throughout the year. Events included the Royal Navy Day, White Ribbon Challenge, Paxwold 60th Birthday, Outdoor Skills, Murder and Mayhem, Jingle All The Way held at Guideacres. Thank you to everyone who assisted in facilitating the events, to every young member and adult who attended. Our volunteers have continued to undertake their Leadership Qualifications, completing Safer Guiding and First Response courses as required.
The Trustees would like to thank all of our volunteers in East Yorkshire County for their continued support and commitment.
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.
Page 2
THE GUIDE ASSOCIATION EAST YORKSHIRE
Trustees' Report for the Year Ended 31 December 2024
ACHIEVEMENTS AND PERFORMANCE
Financial Report For The Year - Treasurer’s Report
The consolidated results for the financial year ended 31 December 2024 show a satisfactory position for the year on normal activities. Total incoming resources record an increase of £20,195 (2024 £79,157), compared to the previous year at £9,002 (2023 £58,962), due to fundraising and grants received towards the Shower Block refurbishment at Guideacres County Campsite.
A grant of £2,500 received from NEE Region was used towards new Adventure Activities for all sections. The decrease in membership subscriptions reflects the small decrease in member numbers. Guideacres County Campsite and Paxwold Training Centre bookings for 2024 show increases on 2023. Both venues have received bookings from schools and external organisations.
Direct charitable expenditure, at £112,651 (2023 £86,085) recorded an increase in the year of £26,566, this is a result of increased operational activities.
As a consequence of the above, the year recorded net outgoings of £33,494 (2023 £27,123) a net increase of £6,371.
Cash reserves have decreased by £12,703 and now stand at £213,730 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
Trustees' Report for the Year Ended 31 December 2024
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 Trustees' Report 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
Trustees' Report for the Year Ended 31 December 2024
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 8 September 2025 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 2024.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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
15 September 2025
Page 6
THE GUIDE ASSOCIATION EAST YORKSHIRE
Statement of Financial Activities for the Year Ended 31 December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 25,204 Other trading activities 3 48,744 Investment income 4 2,710 Total 76,658 EXPENDITURE ON Charitable activities Operating activities 95,399 NET INCOME/(EXPENDITURE) (18,741) RECONCILIATION OF FUNDS Total funds brought forward 336,022 TOTAL FUNDS CARRIED FORWARD 317,281 |
Restricted funds £ 2,500 - - 2,500 17,698 (15,198) 58,102 42,904 |
2024 Total funds £ 27,704 48,744 2,710 79,158 113,097 (33,939) 394,124 360,185 |
2023 Total funds £ 9,825 47,210 1,927 58,962 86,085 (27,123) 421,247 394,124 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
THE GUIDE ASSOCIATION EAST YORKSHIRE
Balance Sheet 31 December 2024
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 7 117,225 CURRENT ASSETS Stocks 8 30,142 Debtors 9 753 Cash at bank and in hand 172,847 203,742 CREDITORS Amounts falling due within one year 10 (3,686) NET CURRENT ASSETS 200,056 TOTAL ASSETS LESS CURRENT LIABILITIES 317,281 NET ASSETS 317,281 FUNDS 11 Unrestricted funds Restricted funds TOTAL FUNDS |
Restricted funds £ 2,021 - - 40,883 40,883 - 40,883 42,904 42,904 |
2024 Total funds £ 119,246 30,142 753 213,730 244,625 (3,686) 240,939 360,185 360,185 317,281 42,904 360,185 |
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 |
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 8 September 2025 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 2024
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.
continued...
Page 9
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 2. DONATIONS AND LEGACIES Donations and legacies Grants Grants received, included in the above, are as follows: NEE Grant for Sports 3. OTHER TRADING ACTIVITIES Fundraising events Surplus on trading activities Subscriptions Campsite and Centre fees Insurance claims Other income 4. INVESTMENT INCOME Deposit account interest 5. TRUSTEES' REMUNERATION AND BENEFITS |
2024 £ 25,204 2,500 27,704 2024 £ 2,500 2024 £ 3,954 4,492 19,145 19,489 - 1,664 48,744 2024 £ 2,710 |
2023 £ 7,001 2,824 |
|
|---|---|---|---|
| 9,825 | |||
| 2023 £ 2,824 2023 £ 2,142 5,819 20,616 17,141 1,492 - |
2023 £ 2,824 |
||
| 47,210 | |||
| 2023 £ 1,927 |
|||
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
Page 10
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 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 2024 and 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
ACTIVITIES Unrestricted fund £ 4,104 47,210 1,927 53,241 80,752 (27,511) (11,760) (39,271) 375,293 336,022 Freehold property £ 459,501 355,734 12,064 367,798 91,703 103,767 |
Restricted funds £ 5,721 - - 5,721 5,333 388 11,760 12,148 45,954 58,102 Equipment £ 130,834 96,490 6,801 103,291 27,543 34,344 |
Total funds £ 9,825 47,210 1,927 58,962 86,085 (27,123) - (27,123) 421,247 394,124 Totals £ 590,335 452,224 18,865 471,089 119,246 138,111 |
|---|---|---|---|
continued...
Page 11
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 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 At 1/1/24 £ Unrestricted funds General fund 336,022 Restricted funds County : building improvement fund 36,755 County : activity fund - Guideacres : showers and toilets 15,621 Guideacres : activity fund 2,296 Guideacres : anonymous donation 930 Paxwold : gazebo fund 2,500 58,102 TOTAL FUNDS 394,124 |
2024 £ 28,425 1,717 30,142 2024 £ 753 2024 £ 666 3,020 3,686 Net movement in funds £ (18,741) - 423 (15,621) - - - (15,198) (33,939) |
2023 £ 29,573 2,804 32,377 2023 £ 406 2023 £ 344 2,860 3,204 At 31/12/24 £ 317,281 36,755 423 - 2,296 930 2,500 |
2023 £ 29,573 2,804 |
2023 £ 29,573 2,804 |
|---|---|---|---|---|
| 32,377 | ||||
| 2023 £ 406 |
||||
| 2023 £ 344 2,860 |
||||
| 3,204 | ||||
| 42,904 | ||||
| 360,185 |
continued...
Page 12
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds County : activity fund Guideacres : showers and toilets TOTAL FUNDS Comparatives for movement in funds 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 1/1/23 £ 375,293 36,755 3,473 2,296 930 2,500 45,954 421,247 |
Incoming resources £ 76,658 2,500 - 2,500 79,158 Net movement in funds £ (27,511) - 388 - - - 388 (27,123) |
Resources Movement expended in funds £ £ (95,399) (18,741) (2,077) 423 (15,621) (15,621) (17,698) (15,198) (113,097) (33,939) Transfers between At funds 31/12/23 £ £ (11,760) 336,022 - 36,755 11,760 15,621 - 2,296 - 930 - 2,500 11,760 58,102 - 394,124 |
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 53,241 | (80,752) | (27,511) |
| Restricted funds | |||
| Guideacres : showers and toilets | 5,721 | (5,333) | 388 |
| TOTAL FUNDS | 58,962 | (86,085) | (27,123) |
continued...
Page 13
THE GUIDE ASSOCIATION EAST YORKSHIRE
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
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 County : activity fund Guideacres : showers and toilets Guideacres : activity fund Guideacres : anonymous donation Paxwold : gazebo fund TOTAL FUNDS |
At 1/1/23 £ 375,293 36,755 - 3,473 2,296 930 2,500 45,954 421,247 |
Net movement in funds £ (46,252) - 423 (15,233) - - - (14,810) (61,062) |
Transfers between funds £ (11,760) - - 11,760 - - - 11,760 - |
At 31/12/24 £ 317,281 36,755 423 - 2,296 930 2,500 42,904 360,185 |
|---|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds County : activity fund Guideacres : showers and toilets TOTAL FUNDS |
Incoming resources £ 129,899 2,500 5,721 8,221 138,120 |
Resources Movement expended in funds £ £ (176,151) (46,252) (2,077) 423 (20,954) (15,233) (23,031) (14,810) (199,182) (61,062) |
|---|---|---|
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 14
THE GUIDE ASSOCIATION EAST YORKSHIRE
Detailed Statement of Financial Activities for the Year Ended 31 December 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations and legacies Grants Other trading activities Fundraising events Surplus on trading activities Subscriptions Campsite and Centre fees Insurance claims Other income Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Campsite and Centre costs Grants Support costs Management Accountancy Administrative support costs Depreciation of freehold property Depreciation of equipment Total resources expended Net expenditure |
2024 £ 25,204 2,500 27,704 3,954 4,492 19,145 19,489 - 1,664 48,744 2,710 79,158 84,275 1,300 85,575 2,690 5,967 12,064 6,801 27,522 113,097 (33,939) |
2023 £ 7,001 2,824 9,825 2,142 5,819 20,616 17,141 1,492 - 47,210 1,927 58,962 50,196 4,502 54,698 2,590 7,133 11,684 9,980 31,387 86,085 (27,123) |
|---|---|---|
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 2024
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 2024
| 2024 | 2023 | |||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Membership subscriptions | 19,820 | 21,764 | ||
| Less : Transfer to Headquarters | ( 675 ) | ( 1,148 ) | ||
| ----------- | ----------- | |||
| 19,145 | 20,616 | |||
| NEE grant | 2,500 | 2,724 | ||
| Donation of trading bonus from Depot | ||||
| for shower block | - | 10,000 | ||
| Other donations for shower block | 15,549 | 5,621 | ||
| Donation - closed account | 10 | - | ||
| Donations - other | 4,172 | - | ||
| ----------- | 22,231 | ----------- | 18,345 | |
| Interest received | 2,033 | 1,439 | ||
| ----------- | ----------- | |||
| 43,409 | 40,400 | |||
| EXPENDITURE | ||||
| Maintenance payments | 5,000 | 10,000 | ||
| Contribution to Divisions costs | 4,078 | 4,502 | ||
| Renovation grant | 44,700 | 10,800 | ||
| Other grants | 1,650 | - | ||
| Printing, stationery and postage | 150 | 836 | ||
| Administrative support | 5,967 | 5,584 | ||
| Telephone | 545 | 560 | ||
| Website costs | 2,370 | - | ||
| Repairs | - | 150 | ||
| Travelling and training | 753 | 1,225 | ||
| Accountancy | 2,690 | 2,590 | ||
| Sundry expenses | 398 | 964 | ||
| ----------- | 63,301 | ----------- | 27,211 | |
| Depreciation: | ||||
| Guideacres buildings | 11,121 | 10,630 | ||
| ----------- | ----------- | |||
| (DEFICIT) FOR THE YEAR | ( 36,013 ) | ( 7,441 ) | ||
| ----------- | ----------- |
Page 1
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
COUNTY
Balance Sheet at 31 December 2024
| 2024 | 2024 | 2023 | ||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | |||||
| Cost | Additions | depreciation | ||||
| Paxwold - Land and buildings | 92,187 | - | 92,183 | 4 | 4 | |
| Guideacres - Land and buildings | 284,526 | - | 203,853 | 80,673 | 91,794 | |
| Equipment - New building | 6,457 | - | 6,457 | - | - | |
| Office equipment | 15,655 | - | 15,635 | 20 | 20 | |
| New standard | 5 | - | - | 5 | 5 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 398,830 | - | 318,128 | 80,702 | 91,823 | ||
| ----------- | ----------- | ----------- | ||||
| CURRENT ASSETS | ||||||
| Cash at bank - Current account | 2,400 | 19,222 | ||||
| - Deposit account | 134,116 | 142,086 | ||||
| ------------ | ------------ | |||||
| TOTAL ASSETS | 217,218 | 253,131 | ||||
| CURRENT LIABILITIES | ||||||
| Creditors and accruals | ( | 2,690 ) | ( 2,590 ) | |||
| ------------ | ------------ | |||||
| 214,528 | 250,541 | |||||
| ------------ | ------------ | |||||
| UNRESTRICTED FUNDS | ||||||
| General funds | ||||||
| Balance at 1 January 2023 | 198,165 | |||||
| (Deficit) for the year | ( 36,013 ) | |||||
| Transfer from/(to) designated funds | 15,198 | |||||
| ------------- | 177,350 | 198,165 | ||||
| RESTRICTED FUNDS | ||||||
| Designated fund : Building improvements | ||||||
| Balance at 1 January 2023 | 36,755 | 36,755 | ||||
| Designated fund : Activity fund | ||||||
| Balance at 1 January 2023 | - | |||||
| Transfer from/(to) general funds | 423 | |||||
| ------------- | 423 | - | ||||
| Designated fund: Guideacres | ||||||
| showers and toilets refurbishment | ||||||
| Balance at 1 January 2023 | 15,621 | |||||
| Transfer from/(to) general funds | ( 15,621 ) | |||||
| ------------- | - | 15,621 | ||||
| -------------- | ------------ | |||||
| 214,528 | 250,541 | |||||
| ------------- | ------------ |
Page 2
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
CAMP SITE “GUIDEACRES”
Income and Expenditure Account for the Year Ended 31 December 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| INCOME | |||||
| Camp fees | 7,077 | 5,605 | |||
| NEE Grant | 1,055 | 100 | |||
| Donations | - | 1,380 | |||
| Insurance claims | - | 1,492 | |||
| Events | 2,479 | 633 | |||
| Electricity income | 1,653 | 1,836 | |||
| Sales of badges (net) | ( 165 ) | ( 2 ) | |||
| Interest received | 370 | 237 | |||
| ------------- | ------------- | ||||
| 12,469 | 11,281 | ||||
| Maintenance payment from County | 5,000 | 5,000 | |||
| Contributions from County | |||||
| - for equipment purchases | - | - | |||
| - for repairs and renovations | 44,700 | - | |||
| ------------- | 44,700 | ||||
| ------------- | ------------- | ||||
| 62,169 | 16,281 | ||||
| EXPENDITURE | |||||
| Repairs and renewals | 11,139 | 11,902 | |||
| Refurbishment costs for showers and toilets | 46,493 | 5,333 | |||
| Replacements | 362 | - | |||
| Light, heat and power | 2,431 | 1,815 | |||
| Rates and water | 352 | 204 | |||
| Insurance | 2,627 | 2,441 | |||
| Event costs | - | 153 | |||
| Activity costs | 973 | 769 | |||
| Website costs | - | 568 | |||
| Sundry expenses | 151 | 351 | |||
| ------------- | 64,528 | ------------- | 23,536 | ||
| Depreciation: | |||||
| Buildings | 491 | 550 | |||
| Camping equipment | 18 | 472 | |||
| Furniture and equipment | 5,522 | 7,417 | |||
| Store shed | 267 | 806 | |||
| ------------- | 6,298 |
------------- | 9,245 | ||
| ------------- | ------------- | ||||
| (DEFICIT)/SURPLUS FOR THE YEAR | ( | 8,657 ) | ( 16,500 ) | ||
| ------------- | ------------- |
Page 3
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
CAMP SITE “GUIDEACRES”
Balance Sheet at 31 December 2024
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | ||
| FIXED ASSETS | Accumulated | |||||
| Cost | Additions/ | depreciation | ||||
| (Disposals) | ||||||
| Additions to buildings owned by | ||||||
| Guide Association East Yorkshire | 11,705 | 7,255 | 4,450 | 4,941 | ||
| Camping equipment | 4,876 | - | 4,759 | 117 | 135 | |
| Furniture and equipment | 41,857 | 21,178 | 20,679 | 26,201 | ||
| Confidence course | 303 | - | 302 | 1 | 1 | |
| Store shed | 4,179 | - | 3,100 | 1,079 | 1,346 | |
| ----------- | ----------- | ----------- | ----------- | ----------- | ||
| 62,920 | 36,594 | 26,326 | 32,624 | |||
| ----------- | ----------- | ----------- | ||||
| CURRENT ASSETS | ||||||
| Stock in hand | 46 | 213 | ||||
| Cash at bank - Current account | 750 | 750 | ||||
| - Deposit accounts | 16,906 | 19,098 | ||||
| Cash in hand | 72 | 72 | ||||
| ----------- | ----------- | |||||
| TOTAL ASSETS | 44,100 | 52,757 | ||||
| CURRENT LIABILITIES | ||||||
| Creditors and accruals | - | - | ||||
| ------------ | ------------ | |||||
| 44,100 | 52,757 | |||||
| ----------- | ------------ | |||||
| RESTRICTED FUNDS | ||||||
| Donated funds | ||||||
| Balance at 1 January 2023 | 930 | 930 | ||||
| UNRESTRICTED FUNDS | ||||||
| General funds | ||||||
| Balance at 1 January 2023 | 49,531 | |||||
| Deficit for the year | ( | 8,657 ) | ||||
| ------------ | 40,874 | 49,531 | ||||
| Designated fund : Activity equipment | ||||||
| Balance at 1 January 2023 | 2,296 | 2,296 | ||||
| ------------ | ------------ | |||||
| 44,100 | 52,757 | |||||
| ------------ | ------------ |
Page 4
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
PAXWOLD TRAINING CENTRE
Income and Expenditure Account for the Year Ended 31 December 2024
| 2024 | 2023 | 2023 | ||
|---|---|---|---|---|
| £ | £ | £ | £ | |
| INCOME | ||||
| Booking fees and charges | 12,412 | 9,700 | ||
| Other donations | 6,700 | - | ||
| Fundraising | 570 | 704 | ||
| Sale of souvenirs (net) | 147 | 806 | ||
| Interest received | 307 | 252 | ||
| ------------- | --------------- | |||
| 20,136 | 11,462 | |||
| Maintenance payment from County | - | 5,000 | ||
| ------------- | --------------- | |||
| 20,136 | 16,462 | |||
| EXPENDITURE | ||||
| Repairs and renewals | 2,944 | 4,290 | ||
| Light, heat and power | 4,178 | 4,854 | ||
| Rates and water | 1,252 | 993 | ||
| Insurance | 1,191 | 1,075 | ||
| Cleaning and waste disposal | 410 | 338 | ||
| Telephone | 523 | 452 | ||
| Committee expenses | 615 | 222 | ||
| Grass cutting | 500 | 200 | ||
| ------------- | 11,613 | ------------- | 12,424 | |
| Depreciation: | ||||
| Buildings | 452 | 503 | ||
| Domestic equipment | 101 | 120 | ||
| Furniture | 105 | 124 | ||
| Solar panels | 376 | 442 | ||
| Dry-verge system | 412 | 600 | ||
| ------------ | 1,446 | ------------- | 1,789 | |
| ------------- | ------------- | |||
| SURPLUS/(DEFICIT) FOR THE YEAR | 7,077 | 2,249 | ||
| ------------- | ------------- |
Page 5
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
PAXWOLD TRAINING CENTRE
Balance Sheet at 31 December 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| FIXED ASSETS | Accumulated | ||||
| Cost | Additions | Depreciation | |||
| Additions to buildings owned by | |||||
| Guide Association East Yorkshire, | |||||
| less grants received | 59,626 | - | 55,549 | 4,077 | 4,529 |
| Domestic equipment | 21,568 | - | 20,991 | 577 | 678 |
| Furniture | 20,358 | - | 19,760 | 598 | 703 |
| Solar panels | 11,550 | - | 9,418 | 2,132 | 2,508 |
| Dry-verge system |
4,000 | - | 1,662 |
2,338 | |
| 2,750 | |||||
| ----------- | ----------- | ----------- | ------------ | ------------ | |
| 117,102 | - | 107,380 | 9,722 | 11,168 | |
| ----------- | ----------- | ----------- | |||
| CURRENT ASSETS | |||||
| Stock in hand | 1,717 | 2,804 | |||
| Other debtors | 723 | 386 | |||
| Cash at bank - Current account |
34,713 | 25,777 | |||
| - Premium account | 6,304 | 5,996 | |||
| Cash in hand | 89 | - | |||
| ------------ | ------------ | ||||
| TOTAL ASSETS | 53,268 | 46,131 | |||
| CURRENT LIABILITIES | |||||
| Creditors and accruals | - | - | |||
| Deposits in advance | ( 330 ) | ( 270 ) | |||
| ------------ | ------------ | ||||
| 52,938 | 45,861 | ||||
| ------------ | ------------ | ||||
| UNRESTRICTED FUNDS | |||||
| General funds | |||||
| Balance at 1 January 2023 | 43,361 | ||||
| Surplus for the year | 7,077 | ||||
| ------------ | 50,438 | 43,361 | |||
| Designated fund : Gazebo | |||||
| Balance at 1 January 2023 | 2,500 | 2,500 | |||
| ------------ |
-------------- | ||||
| 52,938 | 45,861 | ||||
| ------------ | -------------- |
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 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| TRADING INCOME | |||||
| Sales | 36,243 | 40,095 | |||
| Cost of sales : | |||||
| Opening stock | 29,360 | 28,650 | |||
| Purchases | 30,635 | 34,986 | |||
| ------------- | ------------- | ||||
| 59,995 | 63,636 | ||||
| Closing stock | 28,379 | 29,360 | |||
| ------------- | 31,616 | ------------- | 34,276 | ||
| ------------- | ------------- | ||||
| Gross Profit | 4,627 | 5,819 | |||
| EXPENDITURE | |||||
| Insurance | 243 | 443 | |||
| Postage and stationery | 394 | 713 | |||
| Sundry expenses | 72 | 13 | |||
| Repairs | 129 | 81 | |||
| Card fees | 135 | - | |||
| ------------- | 973 | ------------- | 1,250 | ||
| ------------- | ------------- | ||||
| 3,654 | 4,569 | ||||
| DEPRECIATION | |||||
| Furniture and equipment | - | - | |||
| ------------- | ------------- | ||||
| 3,654 | 4,569 | ||||
| Donation to County | - | 10,000 | |||
| ------------- | ------------- | ||||
| (DEFICIT)/SURPLUS FOR THE YEAR | 3,654 | ( | 5,431 ) | ||
| ------------- | ------------- |
Page 7
THE GUIDE ASSOCIATION EAST YORKSHIRE REGISTERED CHARITY
EAST YORKSHIRE GUIDE DEPOT
(incorporating Badges)
Balance Sheet at 31 December 2024
| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | £ | £ | ||
| 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 | 28,379 | 29,360 | |||
| Cash at bank | 18,315 | 13,369 | |||
| Cash in hand | 60 | 60 | |||
| Vouchers | 30 | 20 | |||
| ------------ | ------------ | ||||
| TOTAL ASSETS | 49,284 | 45,309 | |||
| CURRENT LIABILITIES | |||||
| Trade creditors | ( 665 ) | ( 344 ) | |||
| ------------ | ------------ | ||||
| 48,619 | 44,965 | ||||
| ------------ | ------------ | ||||
| UNRESTRICTED FUNDS | |||||
| General funds | |||||
| Balance at 1 January 2023 | 44,965 | 50,396 | |||
| (Deficit)/Surplus for the year | 3,654 | ( 5,431 ) | |||
| ------------ | ------------ | ||||
| 48,619 | 44,965 | ||||
| ------------ |
------------ |
Page 8