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 Safegi￿rding 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 Cu￿enCieS 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 d￿ing 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