## **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:
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
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