2023-12-31-accounts

West Yorkshire North Guide Association

(Charity Commission No. 701768)

Financial statements

For the year ended 31[st] December 2023

West Yorkshire North Guide Association

Contents of the financial statements for the year ended 31[st] December 2023

	Page
Charity information	3
Trustees’ annual report	4
Independent examiner’s report	5
Receipts and payments account	6
Statement of assets and liabilities	7

2

West Yorkshire North Guide Association Charity information for the year ended 31[st] December 2023

Registered office	Barn House
	Hob Lane
	Stanbury
	Keighley
	BD22 0HW
Charity number	701768
Trustees	Mrs Kay Bolton
	Miss Becky Hutchinson
Independent examiner	Laura Alderson MAAT
	Accountax-Kly Limited
	9 Lawcliffe Crescent
	Haworth
	Keighley
	West Yorkshire
	BD22 8RD

3

West Yorkshire North Guide Association Annual report and accounts for the year ended 31[st] December 2023

West Yorkshire North County Guide Association is registered with the Charity Commission – No. 701768.

The content of the financial report should be read in conjunction with the Annual Report for 2023, which provides more detailed information concerning the extent of West Yorkshire North County Guide Association’s activities for the year. Divisions, Districts, and Units are responsible for their own finances.

Trustees:

The Trustees of the County during the year were: Mrs Kay Bolton (County Commissioner), and Miss Becky Hutchinson.

Governing Document:

The Governing Document of the West Yorkshire North County Guide Association is the ‘Constitution of the Executive Committee of West Yorkshire North’ and approved by the North East England Guide Association. The ultimate responsibility for the management of Guiding in West Yorkshire North County is vested in the Executive Committee, whose members are listed in the County Directory.

Activities and Achievements:

The objectives of West Yorkshire North County Guide Association are to develop, promote and advance Guiding in the county, in line with the Guide Association’s Mission and Vision. As part of a world-wide movement, Guiding enables girls and young women to fulfil their potential and to take an active responsible role in society through its distinctive, stimulating and enjoyable programme of activities delivered by trained volunteer leaders. Its vision is to have sufficient adult volunteer leaders to enable every girl and young woman to have the opportunity to join Girlguiding.

Where a need is established, subsidies are awarded to individuals to assist with camps and holidays, or in the case of units, equipment and resources.

It is intended that the West Yorkshire North County will continue to pursue activities and policies which sustain and enhance the stated objectives of Guiding within the financial constraints of the available income.

Financial Review of the Year:

Receipts for the year totalled £51,347 (2022 £42,065). Expenditure for the year was £33,870 (2022 £29,363). This left a surplus of £17,477 (2022 £12,702).

Cash fund balances carried forward at 31[st] December 2023 totalled £171,285 (2022 £153,808).

The net assets of the association totalled £635,195 at 31[st] December 2023 (2022 £617,718). Detailed schedules of these assets are shown on the attached Statement of Assets and Liabilities, and on Appendix 1.

Policies:

West Yorkshire North County Guide Association holds a proportion of general funds in investments. These are held for a combination of capital growth to fund future expenditure and projects, and income generation to fund day-to-day running costs. These funds are invested in the Charities Official Investments Funds.

Free Reserves represents the ‘working capital’ of West Yorkshire North County Guide Association available to support short and medium term objectives and to safeguard against unexpected decreases in income, and will be expended at the executive committee’s discretion in furtherance of the county’s objectives.

The current Reserves Policy for the county states the £20,000 plus a year’s expenditure will always be held. Therefore, at the end of the year sufficient funds are held for the current requirements of the County, and any future developments, including the maintenance of the County’s property (WYNCHES – the County Campsite and Pack Hoilday House) and the continued training of volunteer adult leaders.

Kay Bolton County Commissioner Kay Bolton 13[th] December 2024

Anna-Marie Birkby County Treasurer A Birkby 13[th] December 2024

4

West Yorkshire North Guide Association

Independent Examiner’s Report to the Trustees for the year ended 31[st] December 2023

I report on the accounts of the Trust of the year ended 31[st] December 2023, which are set out in the annexed pages.

Respective responsibilities of trustees and examiner

As the charity’s trustees you are responsible for the preparation of the accounts; you consider that the audit requirements of section 144 (2) of the Charities Act 2011 (the 2011 Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145(5) (b) of the 2011 Act, whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the disclosures in accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention;

• 1) Which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the Act; and

• to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met;

• 2) To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Lauda SbLursn

L Alderson MAAT Accountax-Kly Limited 9 Lawcliffe Crescent Haworth Keighley West Yorkshire BD22 8RD

11[th] December 2024

5

West Yorkshire North County Guide Association Receipts and Payments Account For the year ended 31[st] December 2023

Receipts Subscriptions received (Net) Friends of Wynches subscriptions Other income Camp fees Rent Sales Grants and donations Events and activities Standard insurance Badges Investment income Bank and investment interest Other income Payments Commissioners and Advisors expenses Printing and stationery Events and activities Rates and Insurance Light, heat, and water Alarms and maintenance Repairs and maintenance Telephone Computer costs and subscriptions Badges Training Donations Professional fees Wages Miscellaneous expenses Total expenses Net receipts for year Cash fund balances brought forward Cash fund balances carried forward	2023 £ 11,935 40 2,882 19,590 225 - 9,111 - 3,988 47,771 3,576 - 51,347 649 303 4,261 5,458 3,801 791 3,423 283 666 9,622 164 2,804 450 1,195 - 33,870 17,477 160,342 177,819	2022 £ 6,743 60 2,434 13,936 332 5,617 4,954 90 7,080 41,246 819 - 42,065 552 363 5,793 5,013 4,047 791 4,858 268 352 5,439 391 70 450 920 56 29,363 12,702 147,640 160,342

6

West Yorkshire North Guide Association Statement of Assets and Liabilities As at 31[st] December 2023

West Yorkshire North Guide Association Statement of Assets and Liabilities As at 31st December 2023
Non-monetary assets Fixed assets at cost Stock held Monetary assets Natwest Current Account Natwest Deposit Account Natwest Reserve Account Cash in hand Investments at Current Value Current liabilities Accruals Net current assets	2023 £ 462,091 2,269 464,360 71,976 4,811 22 130 94,346 171,285 (450) 635,195	2022 £ 462,091 2,269
		464,360 47,923 7,374 22 126 98,363
		153,808 (450)
		617,718

We approve these accounts and confirm that we have made available all relevant records and information for their preparation.

Kay Bolton County Commissioner 11[th] December 2024

Anna-Marie Birkby County Treasurer 11[th] December 2024

Notes for the year ended 31[st] December 2023

The accounts have been prepared on the receipts and payments basis and comply with the legal requirements of the Charities Act 2011. All funds are unrestricted. Restricted funds: The Association no longer holds a balance of behalf of Youth United. Stock is valued at the cost price.

7

West Yorkshire North County Guide Association Appendix 1 Fixed Asset List for the year ended 31[st] December 2023

Year Bought Land and buildings at Wynches Campsite 1988 House 1994 Stairlift 1998 Chalet 2005/06 Centenary Cabin 2011 Pavilion 2012 New Chapel Area 2019 Other equipment Wynches laundry equipment 2007 Wynches cupboards 2008 Computer and software 2007 Tents 1997 Tents/Dining shelter 2008 Archery equipment 2007 Climbing equipment 1998 Overhead projector 2000 Display boards 2007 Traversing walls and safety equipment 2007 Resuscitation trainer 2007/11 Vacuum cleaner 2008 Chairs 2009 Sofa beds 2009 Grass sledges 2009 Snow sledges 2010 Light weight tents 2010/11 Armchairs 2010 Playground 2011 Cooker 2010 Fridge and freezer 2011 Display cupboards 2011 Outdoor benches 2012 Fridge freezers for toilets 2013 New computer funded by Youth United 2014 Microwave for Centenary Cabin 2014 Computer 2014 Power washer 2017 Mattresses 2017 Printer 2018 Pond 2018 Stairlift 2018 Kitchen table legs 2018 Total fixed assets at cost carried over to next page

Cost £ 65,000 275,000 4,000 33,271 22,293 2,621 1,051 403,236 1,037 2,400 2,381 2,841 1,070 782 909 202 1,368 1,625 539 220 1,035 760 536 55 300 220 16,701 125 270 600 580 610 1,055 80 1,344 150 4,860 160 2,216 3,910 1,380 52,321

8

West Yorkshire North County Guide Association Appendix 1 Fixed Asset List for the year ended 31[st] December 2023

Year Bought Other equipment Balance carried over from previous page Picnic tables and benches 2022 Benches x 2 2022 Toomax 2270L outdoor storage 2022 New cooker 2022 Kitchen in chalet 2022 Total fixed assets at cost	Cost £ 52,321 2,784 280 287 1,650 1,533 58,855

Signature: Mrs Kay Bolton (Dec 20, 2024 18:24 GMT+1) Email: [e-mail]

Signature: Anna-Marie Birkby (Dec 18, 2024 16:34 GMT) Email: [e-mail]

9

Charity Accounts of West Yorkshire North Guide Association 31 December 2023

Final Audit Report

2024-12-20

Created: 2024-12-13 By: Laura Alderson ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA0NLrLrhBvCNog9bKA8ClH_DPHqnvV2HM

"Charity Accounts of West Yorkshire North Guide Association 31 December 2023" History

• Document created by Laura Alderson ([e-mail])

2024-12-13 - 7:17:54 AM GMT

• Document emailed to Mrs Kay Bolton ([e-mail]) for signature 2024-12-13 - 7:17:58 AM GMT

• Document emailed to Anna-Marie Birkby ([e-mail]) for signature 2024-12-13 - 7:17:58 AM GMT

• Email viewed by Anna-Marie Birkby ([e-mail])

2024-12-18 - 4:32:58 PM GMT

• Document e-signed by Anna-Marie Birkby ([e-mail])

Signature Date: 2024-12-18 - 4:34:32 PM GMT - Time Source: server

• Email viewed by Mrs Kay Bolton ([e-mail]) 2024-12-20 - 5:22:41 PM GMT

• Document e-signed by Mrs Kay Bolton ([e-mail]) Signature Date: 2024-12-20 - 5:24:24 PM GMT - Time Source: server

Agreement completed.

2024-12-20 - 5:24:24 PM GMT