Charity Registration No. NIC100607 (Northern Ireland) CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CHARITY INFORMATION Trustees Philoniena McKeever Maii'e McGI'ath Carol Ewings Philoiiiena Dawson Fr. Aidan Brankin Charity number NIC100607 Principal office St. Francis De Sales Beechmount Drive Belfast BT12 7LU Independent examiner Mr Paul McAreavey FCA 405 Lisburn Road Belfast BT9 7EW Bankers First Tnist Bank 35 University Road Belfast BT7 IND
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CONTENTS Page Trustees, i'eport Independ¢nt examiners, repoit Siatement of financial activities Balanc¢ sheet Notes to the financial statements 10-14
CATHOLIC GUIDES OF IRELAND_ NORTHERN REI GION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2023 Th¢ Trustees present their report and financial statements for the year ended 31 March 2023. Structure, Governance and Management Th¢ Chaiity is govenied by its coiistitution and is constituted as a charity under the Charities Act (Northern li'elaiid) 2008. The Tiust¢¢s of the chai'ity are nominated in tenns of ihe constitution. A Tiust¢e must be a iiieniber of the Chaiity or the nominaled representative of ali organisation that is a meniber of the Charity. The Board of Trustees manage and administer the Charity. Day to day operations and decisions of Catliolic Guides of Ii-eland- Northein Region are undeitaken thi'ough i'egiilai. discussion between the Tiustees. Objectives and Principal Activities The Charity's mission is to provide a challenging Guiding programme within a safe enviroillnent, to enable all girls and young women to develop theii- full potential. The Charity's vision is to be a positive, all-inclusive coiiimunity inovement on the island of Ireland empowering girls aiid women to recognise the coiitribution they make to society. Achievements and Performance The Charity made a net outflow of funds duriiig the year ended 31 March 2023 of £18,482 (2022 - £11,797 outflow). Th¢ Chai-ity was involved in funding charitable projects to achieve its stated objectives dui'ing the year. The Cliarity has assessed aiid is satisfied witli the impact of its fuiidiiig to these activities. Public Benefit Statement l. The advancement of Citizenship or Community Development The Catholic Guides of Irelaiid North¢ni Region d¢liv¢i-s a prograinine to girls and young woinen aged 5 to 25 y¢aiE that aims to increase their confidence, skills and knowledge so that they become active, responsible citizens. Th¢ programines are age-specific, progressive aiid challeiiging. They allow the children aiid young people to build fi'iendship, work as part of a team, mak¢ decisions and take on leadership roles at many levels. The progi-ammcs al'e delivered by a team of well ti?ined, committed volunteei-s who ensure that programme delivery takes place withiii a safe lion pressui'ed eiivii'onnieiit where the childT¢n and young women Eiave fuii, develop their potential, and gain an understaiiding of their i-ole in botli hoine and society aiid also the i'esponsibilities that these rol¢s bl'ing. 2. The advancement of Relfigion The work of the Catholic Guides of li'eland Northerli Region is underpiiiiied by oiir Catholic values and ethos and oiir cominitment to encourage our members to live their lives using the inoral values of R¢sp¢ct, Integrity, and Sei'vice. We take a holistic approach to develop the physical, Inental, emotioiial, social and spiritual abilities and wellbeing of all our inembers. Althoiigh we are a Catholic organization membei'ship is open to all s¢¢tions of the cominunity and we hav¢ a strong emphasis on ci-oss coinmunity woi'k, equity and divei-sity which is aligned with our Christian values and beliefs.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT (COINTINUED) FOR THE YEAR ENDED 31 MARCH 2023 3. The advancement of Education The guiding programiiie is delivered in a way that encourages each member to do her best and strive for more. Our principals arc bascd on learning by doing, s¢¢ing, firsthand ¢xperien¢es, support and encouragement. All n]einbei-s are listeiied to, tlieir opiiiions respected, and tlieir achievements celebi-ated. Oui- infonnal learning experience is designed to build coiifidence, b¢ fuii and allow tlie children aiid youiig woiiieii to niak¢ the choices that enable tliem to reach theii- full potential. Our programmes and delivery methods are reviewed on a r¢gular basis and are supported, i'ecognized and monitored at local, national ]d international levels within the guiding comiiiunity. Financial Review The Trustees are satisfied with th¢ financial position of Ihe Charity at th¢ year-¢nd 31 March 2023. The Charity has managed its incoming resources effectively in tlie year under i'eview. Th¢ balance of funds at 31 March 2023 is £431,426 (2022 £449,908). This is held as £15,930 in unrestricted fuiids and £415,496 in restricted nds. Urn'eslricted fijnds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which hav¢ not been designated for other purposes. Restiicted funds are held by the Charity to cover specific expenses duriiig the period including an apportionment of wages costs, light and heat, insurance, aiid accountancy f¢¢s. The principal funding in the year under review was dcrived from the Ediication Authority. Catholic Guides of Ireland - Northern Region has nineteen units/seclioiis of Catholic Guides in the Region which fall within the common trust of th¢ Northern Region and qualify as braiiches as defined by th¢ Charities SORP 2019. The accounts for the individual branches hav¢ not been included in the financial statements for thc yeai- ended 31 March 2023 which is not in line with the requiremeiits of the SORP. This is because the Charity Commission for Northeni Ii'elaiid has stipulated that the bTanclies caiiiiot all be registei'ed under one umbi'ella as they are coiisidered to b¢ separate entities aiid therefore Cach is registered as a charity iiidividually. This process has been completed. Tlie last financial year has been financially stable because we were in a two-year Cycle of funding under the Education Authority's New Fuiidiiig Scheihe until March 2023. We have continued to engag¢ with oiir ¢mb¢rs and participation at ev¢nts and training has continued. W¢ have continued to take part in successful recniitnient drives with oui. national association and have been engaging and in¢eting with volunt¢¢i's to address their concei'ns and cliall¢ng¢s. Financial implications for the next financial year, given the economic cliniate and budget i-ests'ictions we are unsur¢ about the futhre of Olir funding with the Educalion Aiithority past Mai'ch 2024 and are i'eceiving limited funding on a monthly basis until such tiines as decisions i-egarding funding is agreed. We have been successful iii our application for Strategic and Development Fundiijg and hope that budgets can be agreed and paid to March 2024. We have no pension implications. Our debtoi-s relate to uniform sales and we have funds to pay oui- creditors as tliey fall due.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Trustees, Responsibilities The Trustees are responsible foi. p1'ep.IThg the Trustees, Repoit and the financial statements in accordance with applicable law and United Kingdom Accouiiting Standai'ds (FRS 102). The law applicable to charities in Noi'thern Ireland requires Ihe Trustees to prepare financial statements for each financial yeai. which give a true and fair view of tlie state of affairs of tlie charity and of the incoming resources and application of resoui'ces of the charity for that period. Iii prepariiig these fiiiancial statemenls, the Trustees are i'equired to: select suitable accounting policies and then apply Ihem consistently. observe the niethods and pi"incipl¢s of the Cliarities SORP. make judgemeiits and estimates that are i'easonable aiid prudent; state wheth¢r applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial stateinents. and prepai'e tlie financial statements on the going concern basis unless it is inappropriate to presum¢ that the Charity WIEI coiitinue in operation. The tnistees are responsible for maintaining prop¢r accounting records which disclose with r¢asonabl¢ accuracy at aiiy tiine tlie fiiiancial position of the Charity and enable them to ensure that the financial stat¢inents comply with the Chaiities (Accounts and Reports) Regulations (Northern Ireland) 2015. The Trustees ar¢ also responsible for Safegirding the assets of the charity and hence for taking reasonable steps for the pi'evention and detectioii of fraud and other irregularities. On behalf on the Trnstees Josephine Higgins Chair rancesca Braniff Treasurer Clare Brady Secretary Date: 19 November 2023
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF CATHOLIC GUIDES OF IRELAND-NORTHERN REGION I r¢port on the financial statements of Catholic Guides of Ireland- Northern Region for the year ended 31 March 2023 set out on pages 8 to 14. Respective responsibilities of Trustees and Examiner As the charity trustees (and also the directors of the company for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the i'equirem¢nts of th¢ Companies Act 2006. Having satisfied inyself that the charity is not subject to audit under coiiipany law, and is eligible for independent examination, it is my responsibility to: examine the accounts und¢r section 65 of the Charities Act follow the procedures laid down in the general Directions given by the Charity Coinmission for Northern Ireland under section 65(9)(b) of the Charities Act state whcthcr particular matters havc come to my attention. Basis of independent examiners, report I have examined your charity accounts as required linder section 65 of the Chariti¢s Act and my examination was cattied out in accordance with th¢ general Directions given by th¢ Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts pi'esented with those records. It also iiicluded coiisideratioii of any unusual items oi. disclosui'es in the accounts, aiid seeking explaiiations from you as charity trustees concerning any such matters. My role is to state whether any material matters have come to my attention giving me cause to believe: l. That accounting records were not kept in accordance with section 386 of the Companies Act 2006 2. That th¢ accounts do not accord with those accounting records 3. That the accounts do not comply with the accouiiting requirements of section 396 of the Companies Act 2006 and with the metliods and piinciples of the Charities Statement of Recommended Practice applicable to charities preparing their accounts in accoi'dance with the Financial Repoiting Standai-d applicable in the UK and Republic of Ii'eland 4. That thci'e is further infoiination ne¢d¢d for a pi-oper understanding of the accounts to b¢ reached. Independent examiner's statement I have completed my exainiiiation and have no concenis in respect of the matters (l ) to (4) listed above and, in connection with following the Directions of the Charity Commission foi- Northein Ireland, I have found no mattel's that require drawing to your attention. Paul McAreavey FCA PGM Chartered Accountants 405 Lisburn Road Belfast BT9 7EW Date: 19 November 2023
CATHOLIC GUIDES OF IRELAND- NORTHERN RIIGION Statement of Financial Activities For the Year Ended 31 March 2023 Unrestricted Funds Restricted Funds 2023 2022 Total Total Notes Incoming resources Ineoming resources from generated funds Grants 104,994 104,994 92,172 Charitable activities 26,360 26,360 30,706 Total incoming resources 26,360 104,994 131,354 122,878 Resources expended Charitable activities Governance costs 25,652 1,677 113,851 8,656 139,503 10,333 126,356 8,319 Total resources expended 27,329 122,507 149,836 134,675 Net incoming l (outgoing) resources before transfers (969} {17,513) (18,482) (11,797) Transfers Gross transfers between fiinds Net incoming / (outgoing) resources (969) (17,513) (18,482) (11,797) Total funds brought forivard at l April 2022 16,899 433,009 449,908 461,705 Total funds ¢arried forivard at 31 March 2023 15,930 415,496 431,426 449,908 The statement of financial activities has been pi'ep'ed on the basis that all opei-ations al-e continuing operalioiis. There are no r¢cognised gains or losses other than those passing through the statement of financial activities.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Balance Sheet As at 31 March 2023 2023 2022 Notes Fixed assets Tangible assets 377,072 402,480 Current assets Stocks Debtors Cash at bank and in hand 2,474 I,S35 59,037 3.132 3,217 45,964 63,046 52,313 Creditors: amounts falling due within one year (8,692) (4,885) Net current Assets 54,354 47,428 Total assets less current liabilities 431,426 449,908 Net assets 431,426 449,908 Funds Unrestricted ndS Resti-icted funds 15,930 415,496 16,899 433,009 Total funds 431,426 449,908 Approved and authoris¢d foi. issue by the Board on 19 Novemb¢i' 2023. Le/JC(I Josephine Higgins Chair Francesca Braniff Treasurer Clare Brady Secretary
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements For the Year Ended 31 March 2023 l. Accounting policies 1.1 Accounting convention The financial statements are prepared under the histoi'ical cost convention. 1.2 Retrospective Grants Catholic Guides of Ireland - Northern Region 'e reliant on adequate govertllnent funding in the forin of retrospective grants to continue trading. The Trustees have no reason to believe Iliat this funding will not continue for the foreseeable futLii'e. 1.3 Compliance with a¢counting standards The financial statements hav¢ been prepared in accordance with the Statement of Recommended Practice foi. Charities (2019) and in line with the requirements of the Charities Act (Northern Ireland) 2008. 1.4 Incoming resources Incoming resoui'ccs are classified according to their source and nature. There are two distinct sources of income being incoiiiing resources fi'om grants awarded and inconiing resoui'¢¢s fi'om charitable activities. All incotning resources are included in the statement of financtal aclivities when the Charity is legally ¢ntitled to the income and the amount can be quantifled with reasonable accuracy. 1.5 Resources expended Resources expended are ¢Lassifi¢d according to their fiinction. All ¢xp¢nditure is accounted for on an accruals basis and has been classified under headings that aggregat¢ all costs related to that categoi'y. 1,6 Fund accounting UM'estricted funds are available for use at the discretion of th¢ trustees in furthei'anc¢ of the general objectives of the cliai'ity which have not been designated foi. otliei. purposes. Resti-icted fiinds al'e genei'atcd from resti'icted grants and donations i'eceived from fundiiig bodies and the related expenditui'e. Such funds are restricted in their use as detern]iiied by each individual funding body. 1.7 Tangible fixed assets and depreciation Tangible fixed assels are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows: Leasehold propei.ty Equipment Fixtui'es & fittiiigs 24 Year tei'm 200/0 Sti'aiglit line 1.8 Stock Stock is valued at the lower of cost and estimated selling pi'ic¢ l¢ss costs to complete and sell. io
CATHOLIC GUIDES OF IREI LAND- NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 Mareh 2023 1.9 Foreign currency translation Monetaiy assets and liabilities denominated in foreign CuenCieS are traiislated into sterling at the rates of excliange ruling at the balaiice sheet date. Transactions in foreign CUiTencies are recorded at tlie rat¢ of exchange at the balance sh¢et date. All differ¢Thces are taken to the pi'ofil and loss account. 1.10 Cash floiv statement Tlie Cliarities SORP 2019 recommends that casli flow slatemeiits should be pi'epared foi. larger charitable entities, however the UK accounting guidelines also allow for smaller entities to elect not to produce cash flow statements. The Catholic Guides of Ireland meets the definition of a small enlity in terms of the UK accounting standards and the SORP 2019. The tiustees have ¢l¢cted not to prepare casli flow stalements in tenns of provisions allowed to smaller entities. 1,1 l Debtors and creditors receivable I payable wfithln one year Debtors and creditors with no stated interest rate and receivable oi. payable within one year are recorded at ti'ansaction price. Any losses arising from iinpairn]ent are recognised in expenditure. 1.12 Loans and borroivings Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they ar¢ measured at amortis¢d cost using the effective interest rale method, less irnpaimient. If an arrangement constitutes a finance transaction it is m¢asured at present value. 1.13 Impairment Assets iiot measured at fair value are ievi¢wed foi. any indication that the asset may be impaired at each balance slieet date. If such indication exists, tlie r¢cov¢rable amount of the asset, or the asset's cash generating unit, is estiiiiated, and coinpared to the carrying nOunt. Where the canying amount exc¢¢ds its r¢cov¢rable amouiit, an impaii'ment loss is recognised in profit oi loss unless the asset is caiTied at a revalued ainount where the iiiipairment loss is a ievaluation decrease. 1.14 Employee benefits When employees have rend¢r¢d service to the charity, short-term employee benefits to which the employees are entitled al'e recognised at the undiscounted amount expected to be paid in exchange for that seivice. The charity operates a defined contribution plan for the benefit of its employees. Coiitribulions ar¢ exp¢ns¢d as they become payable. 1.15 Going concern The financial statements have been prepared on a going concern basis as the trnstees believ¢ that no matei'ial uncertainties ¢xist. The tNstees have considered the lev¢1 of funds h¢ld and the expected level of incom¢ and expenditure for 12 months fi-om authoi'ising tliese financial statements. The budgeted income and expenditui-e is sufficienl with the level of i-eserv¢s for the chai'ity to be able to continue as a going con¢ern. 1,16 Judgements and key sources of estimation uncertainty In the application of the chai'ity's accoiinting policies, the trustees are required to make jiidg¢m¢nts, estimates and assumptions about the carrying amount of assets and liabilities that al'e iiot readily appai'ent fi'om othei. soui'ces. The estittiates and associated assuinptions are based oil historical expei'ience and otlier factors that are coiisidered to be relevant. Actual resiilts may differ from these estimates. The estimates and undei-lying assiimptions ar¢ i'¢viewed on an ongoing basis. Revisions to accounting estiniates are recogiiised in the period iii which tlie estimate is revised where tlie revision affects only that period, or in the period of the revision and fiitui'e periods where the revision affects both Current and future periods. li
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 March 2023 2. Total resources Unrestricted Funds Restricted Funds 2023 2022 Total Total Incoming resources Education Authority Registration fees Fundraising Training Ev¢nts and sundry Closed Unit Fuiids Affiliation fees Uniforms Donations National Lottery funding Notes 92,172 92,172 17,043 20 2,239 2,759 5,381 1,995 2,305 92,172 15,460 17,043 20 2,239 2,759 1,192 7,644 5,381 1,995 2,305 5,410 1,000 7,441 7,441 26,360 104,994 131,354 122,878 Resources expended Cliarltable activities Wages and salaries Unifoi'ms Registration Light and heat Repairs and maintenance Pi-inting, stationery and advertising Telephoiie Training Events Grant Aid - Travel Depreciation Development expenses 60,986 60,986 3,163 17,537 3,526 4,619 4,975 67,577 4,075 11,828 3,099 4,122 2.484 3,163 17,537 3,526 3,079 4,487 1,540 488 1,632 1,481 10,907 149 27,604 1,632 1,709 12,683 782 27,604 288 1,558 219 5,18L 285 26,338 27 228 1,776 633 288 Governance costs liisurancc aiid premises costs Accountancy Curi'ency exchanges Bank charges and interest Coiiiputer running costs Suiidry expenses 3,565 3,480 3,565 3,500 (7) 372 1,501 1,401 2,815 3,480 348 351 20 (7) 372 1,501 110 1,291 682 27,329 122,507 149,836 134,675 The managemeijt and administration expenses have be¢n apportioned between each charitable activity on the same basis as the expenditui'e incuri'ed dii'¢ctly in undeitaking that activity. 12
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 MArch 2023 3. Tangible fixed assets Leasehold Equipment Property Flxtures & Fittings Total Cost or valuation At l Api'il 2022 Additions 505,209 63,383 1,740 62,904 456 631,496 2,196 At 31 March 2023 505,209 65,123 63,360 633,692 Depreciation At l April 2022 Charge for the year 124,425 21,155 43,036 6,021 61,554 429 229,015 27,605 At 31 March 2023 145,580 49,057 61,983 256,620 Net book value Al 31 March 2023 359,629 16,066 1,377 377,072 At 31 March 2022 380,783 20,347 1,350 402,480 4. Debtors 2023 2022 Other debtors 1,535 3,217 S. Creditors: amounts falling due Ivithin one year 2023 2022 Other creditors 8,692 4,885 8,692 4,885 13
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continued) Foi. the Year Ended 31 Maych 20230 6. Analysis of net assets between funds Restricted Fund Unrestricted Fund Total Funds Fixed assets Cuii'¢nt assets Current liabilities 377,072 47,116 (8,692) 377,072 63,046 (8,692) 15,930 415,496 15,930 431,426 7. Trustees, remuneration The Trustees received iio rcinuiieration ding tlie year ending 31 March 2023 (2022 - £nil). 8. Trustees, expenses The Trust¢¢s received no expenses during the year ending 31 March 2023 (2022 - £nil). 9. Employees The avei.age number of employees during the year ending 31 March 2023 was 5 (2022..5). 2023 2022 Gross wages and salaries Employer national insurance costs 60,986 66,986 591 60,986 67,577 14