# West Yorkshire North Guide Association
(Charity Commission No. 701768)
Financial statements
For the year ended 31[st] December 2024
## **West Yorkshire North Guide Association**
Contents of the financial statements for the year ended 31[st] December 2024
||**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 2024**
|**Registered office**|**The Wynches**|
|---|---|
||**Moor Lane**|
||**Burley Woodhead**|
||**Ilkley**|
||**LS29 7SW**|
|**Charity number**|**701768**|
|**Trustees**|**Mrs Julie Smith**|
||**Mrs Susan Vint**|
||**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 2024**
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 2024, 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 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.
## **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 £45,364 (2023 £51,347). Expenditure for the year was £43,600 (2023 £33,870). This left a surplus of £1,764 (2023 £17,477).
Cash fund balances carried forward at 31[st] December 2024 totalled £173,049 (2023 £171,285).
The net assets of the association totalled £638,297 at 31[st] December 2024 (2023 £635,195). 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.
Becky Hutchinson Anna-Marie Birkby Trustee Treasurer 17[th] October 2025 17[th] October 2025
4
## **West Yorkshire North Guide Association**
## **Independent Examiner’s Report to the Trustees for the year ended 31[st] December 2024**
I report on the accounts of the Trust of the year ended 31[st] December 2024, 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.
## Lawia Sblurscn
L Alderson MAAT Accountax-Kly Limited 9 Lawcliffe Crescent Haworth Keighley West Yorkshire BD22 8RD
9[th] September 2025
5
## **West Yorkshire North County Guide Association Receipts and Payments Account For the year ended 31[st] December 2024**
|**Receipts**
Subscriptions received (Net)
Friends of Wynches subscriptions
**Other income**
Camp fees
Rent
Sales
Grants and donations
Events and activities
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
Equipment additions
Total expenses
**Net receipts for year**
Cash fund balances brought forward
Cash fund balances carried forward
|**2024**
**£**
10,213
50
1,322
17,986
2
2,590
4,775
6,185
43,123
2,241
-
45,364
523
85
3,528
6,912
8,419
906
9,516
310
1,291
6,275
156
2,017
450
1,146
728
1,338
43,600
1,764
177,819
179,583
|**2023**
**£**
11,935
40
2,882
19,590
225
-
9,111
3,988
47,771
3,576
-
51,347
649
303
4,261
5,548
3,801
791
3,423
283
666
9,622
164
2,804
450
1,195
-
-
33,870
17,477
160,342
177,819|
|---|---|---|
6
## **West Yorkshire North Guide Association Statement of Assets and Liabilities As at 31[st] December 2024**
|**West Yorkshire North Guide Association**
**Statement of Assets and Liabilities**
**As at 31st December 2024**|||
|---|---|---|
|**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**
|**2024**
**£**
463,429
2,269
465,698
73,867
4,684
22
130
94,346
173,049
(450)
638,297
|**2023**
**£**
462,091
2,269|
|||464,360
71,976
4,811
22
130
94,346|
|||171,285
(450)|
|||
635,195|
We approve these accounts and confirm that we have made available all relevant records and information for their preparation.
## B.Hutchinson
## A Birkby
Becky Hutchinson Trustee 17[th] October 2025
Anna-Marie Birkby Treasurer 17[th] October 2025
Notes for the year ended 31[st] December 2024
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 2024**
|**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 2024**
||**Year**|**Cost**|
|---|---|---|
||**Bought**|**£**|
|**Other equipment**|||
|Balance carried over from previous page||52,321|
|Picnic tables and benches|2022|2,784|
|Benches x 2|2022|280|
|Toolmax 2270L outdoor storage|2022|287|
|New cooker|2022|1,650|
|Kitchen in chalet|2022|1,533|
|3 x trollies|2024|390|
|Play equipment: hula, badminton, balls|2024|95|
|Nest swings x 2|2024|40|
|Axe throwing|2024|150|
|Swingball|2024|60|
|Large trollies|2024|408|
|Stairlift|2024|195|
|Total fixed assets at cost||60,193|
## **Signature:**
**Email:** becky_hutchinson@hotmail.com
## - **Signature:** Anna Marie Birkby Anna-Marie Birkby (Oct 17, 2025 12:49:32 GMT+1)
**Email:** wyntreas@live.co.uk
9
## West Yorkshire North Guide Association Year Ending 31st December 2024
Final Audit Report
2025-10-17
Created: 2025-10-17 By: Laura Alderson (laura.alderson@accountax-kly.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAi_aG0-eMA5m4dzPawK7T1kjxKHJTtPKz
## "West Yorkshire North Guide Association Year Ending 31st Dec ember 2024" History
- Document created by Laura Alderson (laura.alderson@accountax-kly.co.uk)
2025-10-17 - 10:47:04 AM GMT
Document emailed to Becky Hutchinson (becky_hutchinson@hotmail.com) for signature 2025-10-17 - 10:47:08 AM GMT
Document emailed to Anna-Marie Birkby (wyntreas@live.co.uk) for signature 2025-10-17 - 10:47:08 AM GMT
- Email viewed by Becky Hutchinson (becky_hutchinson@hotmail.com)
2025-10-17 - 10:47:23 AM GMT
- Document e-signed by Becky Hutchinson (becky_hutchinson@hotmail.com)
Signature Date: 2025-10-17 - 10:49:20 AM GMT - Time Source: server
- Email viewed by Anna-Marie Birkby (wyntreas@live.co.uk) 2025-10-17 - 11:48:03 AM GMT
- Document e-signed by Anna-Marie Birkby (wyntreas@live.co.uk) Signature Date: 2025-10-17 - 11:49:32 AM GMT - Time Source: server
## Agreement completed.
2025-10-17 - 11:49:32 AM GMT