Charity Registration No. NIC100607 (Northern Ireland) CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CHARITY INFORMATION Trustees Philomcna McKeever Mairc McGraih Carol Ewings Philomena Dawson Fr. Aidan Brankin Charity number NIC100607 Principal oflice St. Francis De Sales BLcLhmount Drive BLlfast BT12 7LU Independent examlner Mr Pciul McArc¢iVCy FCA 405 Lisburn Road Belfast BT9 7EW Bankcrs First Tni81 Bank 35 Univcrsily Road Belf<isI BT7 IND
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CONTENTS Page Trustees, report Independent examiners, report Slatcmcnt of financial activitics Bi¢ lance sheet Notcs lo thc financial slELtem¢nts 10- 14
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 Th¢ Trustecs present thcir report and financial statcmcnts for thc ycar cndcd 31 March 2024. Structure, Governance and Management Thc Charity is govcrncd by its constitution and is constituted as a charity under thc Charities Act (Northern Ircland) 2008. The TrLlStees of the charity arc nominatLd in tcm]s of thL COllStitLltion. A Trustee miist be a member of the Charity or Ihc noniinated representativc of an organisation that is a menib¢r of the Charity. The Board of Trustees manage and administer the Charity. Day to day operations and decisions of Catholic Guides of Ircland - Northcrn Region are iindertaken throLigh regLilar discussion between the Trustees. Objectives and Principal Activities The Chai'ity's mission is lo provide <1 challenging Guiding programme within a safe environment, to enable all girls and young womcn lo dcvclop thcir ftill polcntial. The Ch211'ity's vision is to be a positive, ¢111-inclLisive coniniunily movement on the island of Ireland empowering girl.q and womcn to rccognisc the contributioii thcy mc1kL to socicty. Achievenient5 and Performance The Charity made a net oiitflow of tiincls diiring the year end¢cl 31 M2trch 2024 of £31,882 (202.1: £18,482 outflow). The Charity wa5 involvecl in funding charitable projects to achieve its stated objectives diiring the year. The Charity has assessed and is S<ltisfied with the impact of ils funding to these activities. Piiblic Benefit Statement l. Tlie advancement of Citizenship or Community DLivelopn)ent The Cc1tholic GLiid¢s of li-e11¢ lid Northern ReLiiOii dclivei's Ic pi'o&yf1c mme to &Fir15 Ic lid yOLiiig ivoiiieii a&Fed 5 to 25 year5 Iliat aims lo inci'ease their confidence, ski115 and knowledge so that they become active, responbible citizens. The programmes are ag¢-sp¢cifir, progr¢ssivc and challenging. Th¢y allow the children and young people to build friendbhip, woi'k as part of a team, make Ileci5ion5 and lake on leadership roles at mic ny levels. The programines ai'c dclivcrcd by a Icam of well traincd, committcd volunlccr,8 ivho cnsiirc that progranime delivery takcs plac¢ within a sat"c non prLssurLd Lnvironmcnt wliLrL IhL Lliildrcn and yOLinby woiiicii have fun, dcvelop their potential, and gain an iinders1(Inding of their rolc in both home and society and also the responsibilitie5 that these roles bring. 2. The advancement of Religion The work of the Catholic Guides of Irelc1nd Northern Rcgion is iinderpinned by our Calliolic vallies and ethos and oiir commitmcnt to cncouragc oiir mcmbcrs to live thcir livcs using thc moral values of Respect, Integrity, and Service. We takc a holistic approach to devclop the physical, mental, emotional, social and spiritiial abilities and wellbeing of <ill oiir mcnibers. Althoiigh we are a Catholic organization mcmbcrship is opcn to all sections of the commlinity an(1 we have a strong emphasis on cross Lommunity work. equity and diversity ivhich is aligned with our Christian values and beliefs.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT (COINTINUED) FOR THE YEAR ENDED 31 MARCH 2024 3. The advancement of Education The guiding programme is delivered in a way that encourag¢s ¢ach member to do her best and strive for more. Our principals are based on leaming by doing, seeing, firsthand experiences, Support and encoiiragiement. All members are listened to, their opinions respected, and their achievemcnts cclLbratLd. Our infornial learning expcricncc is designed to bLiild confidcncL, bc flin and allow thc children and young women to makL' the choices that enable them to reach their full polenlial. Our programmes and dclivcry mcthods are reviewed on a regular basis and are supportLd, rccognized and monitored at local, national and international levels within the guiding Lommiinity. Finaneial Review Tlic Trustees arc satisfied with Ihc finclllci¢l1 position of tli¢ Charity at th¢ ycar-cnd 31 M1( rch 2024. The Charity has managed ils incoming resources effectively in the year under review. Thc balance of funds at 31 March 2024 18 £399,544 (2023: £431,426). This is hcld as £12,51 l in unrLstrtcted fLinds and £387,033 in Icstrictcd funds. Unrcstrictcd fLiiids arL av<iilablL for uqL <1t thL disLretion of thL Tnistccs in furthcrancc of the general objectives of thc Lharity aiid whiLh havL not bLcn dcsigiialcd for otlicr purposcs. Restricted fiinds are helcl by the Charity to cover specific expens¢b diiring the period including ali apportionment of wagcs costs, light and hcat, insurancc, and aLCOLinlancy fccs. Th¢ principal funding in the year under review was derived from the Ediication Authorily. Catholic Giiidcs of Irclcind - Northcrn Rcgion has ninetccn iinilslscctions of Catholic Giiidcs in thc Rcgion which f¢l11 within thc conimon triisl of thc Norlhcm R¥gion £1nd qL11< lify as br<lnchcs as dLfinLd by thc Cliarities SORP 2019. The ciccoiinls tor the inLlividLlcil bi'anLhes have nol been iiicliicled in tlic financi<il stilteiiients tor the yC42r cndcd 31 Mc1rch 2024 which is not in linL witli thc rcqliircinciits of. thc SORP. Tliis is bLcaiisc thc C111( rity Commi$8ioiI foi. NorlhLrn Ireland has slipiilclccd that thc branchcs caiinot all b¢ rcgislcrcd undcr one umbrella as Ihey arc considered io be separat¢ entiti¢s and therefore each is registered as a charity individlially. This process has been completed. Tlie last financial year h<iS been fini2llci2c Ily sllc blc bccclUSC w¢ wcrc in a furthcr one-year cycle of fiinding under the Ediication Aiithority's N¢Nv Fiinding Scheme Lintil 31 March 2024. We have continued to engage with our members and participation at events and training has continued. We have continiied tu t<ike part in SLILLessfiil recniitment drives with our national association and havc bccn cngagiiig and mccting with volunteers to address thcir conccrns and challcngLS. Financial implications for the next financial year will continue to include registration and affili2c tion fees. Hoivever, given the economic climate and bLidget rcstrictions wc arc uiisiirc abolit th¢ future of oiir funding with the Ediicalion Aiithorily past Mc1rch 2026 and iniist wait <ind see what new funding will be available. We are also looking 1( t divei'5ifying oiir funding and grant application.8. We have been 8iiccessfiil in oiir application for Stratcgic and Devclopineiit Fiinding iintil 31 Mai'ch 2026 and liope that furilicr budgcts cali bc agrccd aftLr tliat datc to allow stability and planning for thL futiirc. We have no pension implications. Oiir debtors relate to unifoi-m sales and we have fLinds to pay oiir creditors as thcy fall duc.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Trustees, Responsibilities Thc Trustccs arc rcsponsible for preparing the Tni.stees' Report and the financial statements in accordance with applicable law and Unitcd Kingdom Accounting Standards (FRS 102). The law applicable to charities in Northern Ireland reqiiires the Trustees to prepar¢ financial statements for eacli financial year which give a true and fair view of the state ot affairs ot the charity and of the incoming resourccs and application of resoiirces of the charity for that pcriod. In preparing th¢se financial statements, thc TnistcLs are reqiiired lo.. select suitable accounting polici¢s aiid then apply thciii consistently. observe the methods and principles of the Charities SORP. make jiidgeinenls and estiinale5 tlial are reasoncible and prudent. state whether applicable UK accounting standards have bcen followed, subject to ¢iny material departures discloscd and cxplaincd in Ihc financial statcmcnts. and pr¢p<ire the finiincial st<Trtcm¢nts on the going concern basis iinless it is inappropriate to presiimc that Ihe Charity will continue in operic tion. Thc Inistees are responsible for maintaining proper accoiinting rccords which disclose with reasonable accuracy al any linie the finanLial position ot the Charity and enable them to ensure that the financial statements comply with the Charities (Accounts and Rcports) RegLilations {Northcrn Ircland) 2015. Th¢ Trustees arc also responsible for saf¢gLiarding the assets of the charity and hen¢¢ for taking rcasonable stcps for the prevention and detection of fraud and otlier ilTegularities. On behalf of'the Trustees Josepliine Higgins Chalr Francesca Braniff Treasurer Roisin Reid Secretary Date: r 2025
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION INDEPENDENT EXAMINERS, REPORT TO THE TRUSTEES OF CATHOLIC GUIDES OF IRELAND- NORTHERN REGION I report on (he financial statements of Catholic Guides of Ireland- Northern Region forthe yearended 31 March 2024 Set out oil pages 8 to 14. Respective responsibilities of Trustees and Examiner As the charity tnistees (and also the directors of the company for ihe purposes of company law) yoii are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northem Ireland) 2008. Having satisfied myself that the charity is not subject to audit Linder charity law, and is eligible for indep¢ndent examination, it is my responsibility to.. examinc thc accounts undcr scction 65 of thc Charitics Act follow the procedures laid down in thc general Directions given by the Ch<irity Commission for Northern Ireland linder seLlion 65{9)(b} of the Chic rities Act state whether particiilar matters have come to my c1ttention. Basis of independent examiners, report have examined yoiir charity aLCOLinls il.% re£iLiired uiider seLtion 65 of the Charities ALt and my examination ivab ¢arri¢(l out in accorclan¢e with the general Directivns given by the Charity Commission for Northcrn Irel¢1nd linder section ()5(9)(b) of the Charities Act. The exlimincltion inclii(led a I'evieiv ot" the aLcoLintinbi reLord5 kept by the Lh¢irily an(1 a Lompai'i50n of the aLcounts pi'esenled iviih those records. It also inclLided consideration of any LillLisiial items or dibclosiires in the aucoiintb, and seeking exp11( llc1tions from yoii as charity tnistccs conLcrningF <qny siich mc111crs. My role is to state whether any material mic tlers have come to my attention giving me caiise to believe: l. That a¢¢OLinting records ivere not kept in a¢cordance with section 386 of the Companies Act 2006 2. That the acLI)unts do ni)I c1Lcord with IliosL c1Lcountingi rkncordb 3. That the accounls do not comply wilh Ihe ¢lLcounling reqiiiremcnls of the Charities Act and with the methods and prinLiples ot'the Charities Statemlnl of Recommended Prc1Ltice applicablc lo charitics pt'LPiiring tlieir acLOLiiils iii accordance with IliL FinanLial Rcporting StcindLird applicablc in thc UK and Rcpublic of Ircl¢1nd 4. That Ihcrc is fiirthcr inforniic tion nccdLd for a propcr undcrstanding of th¢ accoiiiits lo be rcachcd. Indepeiident examiner's statement I hcive coinpletecl Iny examindtion and hclve no concerns in respect of the matters ( l ) to (4) listed above and, in connection iviih following th¢ Directions of tlie Charity Commission tor Northern Ireland, I have foiind no mallers that rcquirc drawing to your attcntion. Paul MIAreavey FCA PGIWI Cliartered Accountants 405 Lisbiirii Road Belfast BT9 7EW Date:
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Slatement of Financtal Activities For the Year Ended 31 March 2024 Unrestricted Funds Restricted Funds 2024 2023 Total Total Notes Incoming resources Incoming rcsources from generated funds 99,020 99,020 104,994 Grants C'haritablc activitics 30,230 30,230 26,360 Total Incoming resources 30,230 99,020 129,250 131,354 Rcsourccs expended Chai'ilablL activitics Governancc cost5 33,649 118,989 8,494 152,638 8,494 139,503 10,333 Total resourccs Cxpendcd 33,649 127,483 161,132 149,836 Net incoming l {oiitgoing) resources before transfers (3,419) (28,463) (31,882) (18,482) Tra115fers Gross transfers between funds Nct incoming l (outgoing) resources (3,419) {28,463) {31,882) (18,482) Total fuiids brought forivard at l April 2023 15,930 415,496 431,426 449,908 Total funds carried forTrvard at 31 March 2024 12,511 387,033 399,544 431,426 The statement of fin1< iicial aLtivilies has been prepared on tlie basis that all opcralions are conliiiuing operations. There are no recognised gains or1088es other than those passing throiigh the statement of financial activities.
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Balance Sheet As at 31 March 2024 2024 2023 Notes Fixed assets Tangible assets 3$0,250 377,072 Current assets Stocks Debtors Cash at bank and in hand 1,836 3,995 53,388 2,474 1,535 59,037 59,219 63,046 Creditors: amounts falling due wlthin one year (9,925) (8,692) Net eurrent assets 49,294 54,354 Total assets less current liabilities 399,544 431,426 Net assets 399,544 431,426 Funds Uni'eslricted funds Rcstrictcd fiinds 12,511 387,033 15,930 415,496 Total funds 399,544 411,426 Approvcd and c1lltliorised for issue by thc Boc1rd on 2 Ovtobcr 2024. (Ll Josephine Higgins Chair Francesca Braniff Treasurer Roisin Reid Secretary
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements For the Year Ended 31 March 2024 l. Accounting policies 1.1 Accounting convention The financial statements are prepared under th¢ historical cost conv¢ntion. 1.2 Retrospective Grants Catholic Giiides of Ireland - Northern Rcgion ar¢ reliant on adeqLiat¢ gov¢rnm¢nt fiinding in the form of rctrospcctivc grants to conlinLlC trading. Thc Trustees have no reason to believe that this funding will not continue for the foreseeable future. 1.3 Compliance Ivith accounting standards Thc financial statemcnts havc be¢n preparcd in accordance with the Statement of Recommcndcd Practice for CharitiLs (2019) and in line with the rcquircments of the Cllclrities Act (Northern Ircland) 2008. 1.4 Incoming resources IIiLomiiig rL8oiireLs are classificd according to their soiirce and naliire. ThLrL arL two distinct sourccs of incomc bcing incoming resourccs from gran15 award¢d and incoming rlsoiirccs from charit¢Trblc activities. All in¥oming rc8oiirc¢s arc inLliided in Ihc st<ltLmcnl of finaiiciLI1 IL clivilies when th¢ Charity is legally ciititlLd to thc income and thL ainount can bc qU1c nlificd with rLasonablc accuracy. 1.5 Resources expended Rcsources cxpcndcd arc classificd according to thcir fiinction. All expenditiire is Ic CCOLinled for on an accruals basis and has been classified under headings that aggregate all costb rclaled to that C¢11¢gory. 1.6 Fund accoiinting UnreslriLlecl fiinLIs (ire c2Vciilable for iise (21 the discretion of the Iriistees in fiirther41nce of the gener<il objeclivc5 of the chclrity wliich have not bccn dc8ign<1tcd tor otlier PLirposc8. Resti'ictcd flind8 are gcnci'1< lid froin rcslrictcd grants and donations rcccivcd from fiinding bodi¢s c1nd thc rclatcd cxpcnditiirc. Such funds are restri¢ted in their use a5 determined by eacli individLial fLinding body. 1.7 Tangiblc fixed assets and deprcciation TangiblL fixcd asscts c1rL s11¢ lcd at cost Icss d¢pre¢iation. Dcpreciation is provided at rclt¢s ralculatcd to wrilc off the cost less estimated residuril vallie of each asset over its expected iiseful life, ¢iS follows.. Lcaschold propcrty Eqiiipinent Fixtures & fittings 24 Ycar Icrm 200/0 Straight line 1.8 Stock Stock is valiied at the lower of cost and estimated selling price less costs lo complete and sell. io
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statement5 {Continued) For the Year Ended 31 March 2024 1.9 Foreign currency translation Monetary assets and liabilities denominated in foreign currencies are translatcd into sterling at the rates of ¢xchange ruling at the balance shcct datc. Transactions in foreign currencies are recorded at thc ratc of exchange at the balance sheet date. All differences are taken to the profit and loss accoiint. 1.10 Cash flow statement The Ch1( rities SORP 2019 r¢comm¢nds that cash flow statcmcnls should bc prepared for larger charitable entities, holvever the UK accounting guidelines also allow for smaller entities lo elect not to prodiice cash flow statcmcnts. ThL Catholic Guidcs of Ircland mcels the dcfinition of a small entity in terms of the UK acLoiinling standards and the SORP 2019. The triistees havL elcLtcd not to prepclre cash flow statements in terms of provisions allowed to smaller entities. 1.1 l Debtors and creditors receivable / payable ivitliin one year Dcbtors and ¢rLditors with no statcd iiitLrLsl ratL and rccLivciblc or pay1¢ ble within onc year arc rccorded at Irans4ction pric¢. Any losses arising from impairment are recognised in expenditure. 1.12 Loans and borrowings Locins and borrowings arc initially recognisLd at the tricnsaction price in¢lLiding transaction Costs. SLibseqLienily, they are me£lbured at amortised cost using the efteLlive interest rate method, less impainnent. If an arrangemcnt conslittitcs a financc transaction it is mcasiircd at prcscnt valuc. 1.13 Impairment Asse15 not m¢asiir¢d at fair valiie are revieived for any indiciltion that the asset may be impaired at each balancc shcLt datc. If SilLh indiLation cxists, thL rccovcrablc amount of thL asset, or tlic assct's casli gLnLr<ltingy unit, is cslini<11L'd, cind Li)IllP1c fLd lo thL Larrying 1¢ moiinl. WhcrL thL Uc1rrying iimounl ¢x¢c¢ds its recc)verable amolint, cin iniprlil'ment loss is reco&inisecl in pi'ofit or lobs unless the asset is carried at d revalLiecl iimoiiiit whei'e the impairment1055 is a rev4iluation cleLrease. 1.14 Employee benefits When einployees h1¢ ve renclerecl service to the ch<irity, sl)ort-teiii) eniployee benetits lo whicli Ilie employees arL cntitlcd arc recogniscd IL t tliL LindiscoiinlLd Iimoiint cxpcctLd to bc paid in cx¢hcTriigc for that servicL. Thc charity opcr¢2tcs a dcfincd contribution p11( n for the bcncfil of its Lmpli)yccs. Contributions arL cxpcnscd as they become P1( yable. 1.15 Going concern Tli¢ financial statcmcnls havc bccn prcpared on a going concern basis cls Ilic trLislccs bclicvc that no malcrial Lincertaiiities exist. The trubtees have considered the level of fiinds held <ind the expected level ot. income and eKpenditur¢ for 12 months from authorising these fiiiancial statenients. The biidgeted income and expcnditurc is sufficicnt with thc Icvel of reserves for the charity to be able to continue as a going concern. .16 Judgements and key soiirce5 of estitnation iincertainty In the applicc1tion of the charity's accoiiiiting policies, the IrLiStees are required to make judgements, cslimatcs and assiimptions aboiil the carryiiig amoiint of assets and liabililics that are iiol readily apparcnt from other sources. The estimates and associated assiimptions 1£ re based on hi5toric<Trl experience and other factors thal are considered to be relevant. Acttial resiilts mi< y difter froni these estimates. The cstimates aiid iindcrlying assuinptions arc rLvicwcd on c1n ongoing basis. Revisions to accoiinting estimates are recognised in the period in whicli tlie estiinale is rLviscd whcrc thc rcvision affccts only that period, or An tlie period of the revision and future periods where the revision at'tects both cuent and futiire periods. li
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements {Continued) For the Year Ended 31 March 2024 2. Total resources Unrestricted Funds Restricted Funds 2024 2023 Total Total Incoming resources Education Authority Registration fees Fundraising Traintng Events and sundry Closed Unit Funds Affilitition fees Uniforms Nation<il Lottcry funding Bank Interest Received Notes 97,000 97,000 21,638 1,420 775 3,022 2,020 1,350 1,820 92,172 17,043 20 2,239 2,759 5,381 1,995 2,305 7,441 21,638 1,420 775 3,022 2,020 1,350 1,820 205 205 30,230 99,020 129,250 131,354 Resoiirces expended Chai'itable 1¢ Llivilies Wagcs 1< nd salii rics Uniforms Reglistralion Light and heat Rcpairs and miiintcnanc Printing, stationery and aclvertisin Telephone Training Events Grant Aid- Travcl Deprecidtion D¢v¢lopm¢nt ¢xp¢ns¢s Currency exch1£ nges Bank charges and inlcrcst ConipLlter rlinning costs Sundry expenscs Rcpaymcnt of Unv¢rified EA grant Charitable donations 53,902 483 53,902 1,498 19,928 4,049 4,422 7,663 60,986 3,163 17,537 3,526 4,619 4,975 1,015 19,928 4,049 2,374 7,158 2,048 505 1,668 583 13,367 1,080 26,822 1,668 996 ,632 1,709 12,683 782 27,604 288 (7) 372 1,501 1,401 413 5,227 1,004 2,084 26,822 103 552 103 552 1,686 2,136 5,235 1,686 582 5,235 1,554 1,300 1,300 Governance costs Insurance and premises costs Accountancy 4,204 4,290 4,204 4,290 3,565 3,500 33,649 127,483 161,132 149,836 The management and adininistration expenses have been apportioned between each charitable activity on the samc basis as thc cxpcnditure inciirrcd directly in undertaking thc1t activity. 12
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continiied) For the Year Ended 31 March 2024 3. Tangible fixed assets Leasehold Equipment Property Fixtures & Fittii)gs Total C05t or valuation At l April 2023 Additions 505,209 65,123 63,360 633,692 At 31 March 2024 505,209 65,123 63,360 633,692 Depreciation At l April 2023 Chargu for Ihc year 145,580 21,155 49,OS7 5,238 61,983 429 256,620 26,822 At 31 March 2024 166,735 54,295 62,412 283,442 Net book value At 31 March 2024 338,474 10,828 948 350,250 At 31 March 2023 359,C)29 16,066 ,377 377,072 4. Debtors 2024 2023 Othcr dcblors 3,995 1,535 5. Crl'ditors: amounts falling duc Ivithin one year 2024 2023 Other creditors 9,925 8,692 13
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 March 2024 6. Analysis of net assets between funds Restricted Fund Unrestricted Fund Total Funds Fixed assets Currcnl asscts Current liabiliti¢s -150,250 51,943 (9,925) 350,250 59,219 (9,925) 7,276 392,268 7,276 399,544 7. Tru5tees' remuneration The TrLislees received no remuneration diiring the year ending 31 March 2024 (2023 - £nil). 8, Trust¢cs' expcnses The Trustccs rcccivcd no cxpenscs during thL ycar cnding 31 March 2024 (2023 - £nil). 9. Employees The average number of employ¢es during th¢ year ending 31 March 2024 ivas 3 (2023.5). 2024 2023 Gross wagcs <ind sal<irics Employcr national insurance costs 53,902 60,986 53,902 60,986 14