Charity Regislration No. MC100607 (Nortliern Ireland) CATHOLIC GUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CHARITY INFORMATION Trustees Philomena McKe¢ver Maire McGrath Carol Ewings Philomena Dawson Fr. Atdan Brankin Charlty number NIC100607 Prlncipal offlce St. Francis De Sales Beechmount Drive Belfast BT12 7LU Independent examlner Mr Paiil McAreavey FCA 405 Lisburn Road Belfast BT9 7EW Bankers First Tnt Bank 35 University Road Belfast BT7 IND
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION CONTENTS Page Trust¢es' report Indepenilent examiners, Teport Statement of financial activities Balance sheet Notes to the financial statoments 10-14
CATHOLIC CUIDES OF IRELAND- NORTHERN REGION TRUSTEES, REPORT OR THE YEAR ENDED 31 MARCH 2025 The Tlltees present their report and financial statements for the year ended 31 March 2025. Structure, Governxnce And Management The Charity is govemed by its constiWtion and is constituted as a charity under the Charities Act (Northern Ireland) 2008. The Tnistees of the charity are nominated in temis of the constitutkon. A Tniste¢ must be a member of the Charity or the nominated representative of an organisation that is a member of the Charity. The Board of Tnisle¢s manage and administer the Charity. Day to day operations and decisions of Catholic Giiides of Ireland- Northern Region are iindertaken throiigh regiilar discussion b¢tiv¢en the Trustees. ObJectlves and Prlncipal Actii4ties The Charity's mission is to provide a Challenging Guiding progratnme within a safe environment, to enable all girls and yoiing women lo develop their fiill polenlial. The Charity's vision is to be a positive, all-incllisive community movement on the island of Ireland empowering girls and women to recognise the Contribiition they mak¢ to Society. Achievement$ and Performance The Ch<irity made a net outfloiv of fiinds diiring the year ended 31 March 2025 of £25,839 (2024: £31,882 oiitflow). The Charity ivas involved in funding charllable projects lo achieve its stated obje¢tAves dLiring the year. The Charity has llsse8sed and is satisfied with the impact of its funding to these activities. Publlc Benefit Statement l. The 8dvancement of Cltizellshlp or Communlty Development The Catholic Guides of Ireland Northem Region delivers a programme to girls and young women aged 5 to 25 years that aims to increase their confidence, skills and knowledge so that they become active, responsible citizens. The progi'ammes are age-specific) progressive aiid challenging. They allow the children and yoiing people to biiild friendship, work as parl of a teaIn, make decisions and take on leadersliip roles al many levels, The pi'ogi'ammes are delivered by a team of Nvell trained, committed voliinteers ivho ensiire that progi'anlme deliveky takes place within a safe noii pressiired environinent wliere the children and yoiing wonieii have fiin, d¢v¢lop their poteiitial, and gain an iiiidei'standing of their role iii both home and society and also the responsibilities that these roles bring. 2. The Advancement of Religion Tlie ivoi'k of the Catholic Guides of Ireland Northern Region is iinderpinned by oiw Catholi¢ valiles and ethos and oiir commitnient to encoiirage oiir members to live theii- lives iising the moral values of Respect, Int¢gi-ity, and Service. We take a liolislic ¢ipproach to develop the physical, nieiital, eiiiotiOlll( I, social <iiid spiritLial abilities and wellbeing of all oiir niembei's. Althoiigh we al-e a Catholic oi-gaiiization niembei'ship is open to all sections of the community and we Iiave 11 sli'ong einpliil sis on cross comiiiiinity ivork, eqiiity and diversity ivhich is aligned with OiLr Chi'istiaii valiies and beliefs.
CATHOLIC GUIDES OF JRELAND- NORTHERN REGION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 3. The advancement of Education The guiding programme is deliv¢red in a way that encourages each member to do h¢r b¢st and strive for more. Our prlncipals are based on learning by doing, seeing, firsthand ¢xperiences, support and cncourag¢ment. All members are listened to, th¢ir opinions respected, and tlieir achievements celebrated. Our infornial learning exp¢rience Is designed to biiild confid¢nc¢, be and alloiv the children and young women to make the choices that enable them to reach their 11 potential. Our programmes and delivery methods are Teviewed on a regiilar basis and are siipported, recognized and monitored at local, national and international levels within the guiding community. Flnanclal Revleiv The TNslees are satisfied with the financial position of the Charity at the year-end 31 March 2025. The Charity has managed its incoming resoiirces effectively in the year under review. The balance of fiinds al 31 March 2025 is £373,705 (2024: £399.544). This is held as £11,812 in unrestricted fiinds and £361,893 in restricted fiinds. Unrestricted funds are available for iise at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other puwoses. Restricted fiinds are held by the Charity to cover specific expenses during the period incliiding an apportionment of wages costs, light and heat, insurance, and ac¢oiintan¢y fees. The principal fiinding in th¢ y¢ar linder review was derived from the Ediicalion Aiithority. Catholic ]ideS of Ireland Northern Region has nineteen iinilslsections of Catholi¢ Giiides in the Region which fall ivithin the common tnist of the Northern Region and qualify as branches as defined by the Charities SOIITr 2019. The accounts for the individual branches hav¢ not be¢n included in the financial stat¢menls for th¢ year ended 31 March 2025 iyliich is not in linc with the requirements of ihe SORP. Thi5 is becaiise the Charity Commission for Northern Ire111 nd has stipiilated that the branches cannot all be registered linder one iimbrella as they <1re considered to be separate entities aiid therefore each is registered 85 a ch<ll'ity individually. This p1-orS has been completed. The last fiiiaticial year has been fiiiancially stable becaiise ive wei'e in a rther one-year cycle of fiinding iiiider the Ediicatioii Aiithoi'ily's Neiv FIiLiding Scheme iiiitil 31 MLirch 2026. We have contiiiii¢d to ¢nga8e with oiir members and participation ic t events and training has continiied. We have ¢onlinii¢d to take part in siiccessfiil reciiiilm¢nt di-ives Nvilli oiii- national as50C11< lion aiid Iiave been ¢ngaging and meeting with voliinteers to address theii. concerns and challenges. Fii)ancial implications foi. the iiext finic iicial yeai. will ¢oiitiiiiie to include registi'ation and affiliation fees. However> given the economic climate and bLidget i'estrictions we are iinsiire abolit the fiitiire of oiir fiillding with the Edtication AILlhoi'ity past March 2026 and miist ivait aiid see wliat neiv fiinding will be available. We are also looking at diversifying our fiinding and 'ant applications. We have been siiccessfiil in oiir application foi. Sti'alegic and Development Fiinding iintil 31 Mai'ch 2026 and hope thllt ftirlher biidgets can be agreed after thal dale to allow stability aiid plaiining for tlie fiitiir¢. We have no pension implic1( tions. We have iio debtors and we have funds to pay our creditors as they fall dLIe.
CATHOLIC GUIDES OF JRELAND- NORTHERN REGION TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Trustees, Responslbllities The Tnistees are responsible for preparing the Tnistees, Report and the financial statements in accordance with applicable law and United Kingdom Ac¢ounting Standards (FRS 102). The law applicable to charities in Northern Ireland requires the Trustees Éo prepare financial statements for each financlal year which give a true and fair vieiv of the state of affairs of the charity and of the incoming resources and application of iesourc¢s of th¢ charity for that period. In preparing these financial statements, the Tnistees are required to: select suitable accounting policies and then apply them consist¢ntly* observe the methods and principles of the Charities SORP. mak¢ jiidgements and estimates that are re<1sonable and prLid¢nt' state whether applicable UK accounting standards have been followed, subject to any materAal departtires disclosed and explained in the financial statements. and prepare the financial statements on the going coiicern basis iinless it is inappropriate to presume that the Charity ivill continue in operation. The trLiStees are responsible for maintaining proper accoiinling records which disclose with reasonable a¢ciiTacy at any time the financial position of the Charity and en&ble them to ensure tl)at the fmancial statements comply Ivith the Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, The Trustees are also responsible for safegiiarding the assets of the charity and hence for taking reasonable steps for the prevention and d¢tection of fraiid and other irregularities. On behalf of die Tniste¢s J• Ur klfy-~S . Josephlne Hlggiji Clialr cesca Branlff Treasurer Rolslii Reld Secretary Date: Joi<
CATHOLIC GU]DES OF IRELAND- NORTHERN RECION INDEPENDENT EXAMINERS? REPORT TO THE TRUSTEES OF CATHOLIC GUIDES OF IRELAND-NORTHERN REGION I report on the financlal statements of Catholi¢ Giiides of Ireland-Northcm Region for the year ended 31 March 2025 set out on pages 8 to 14. Respectlve responslbilities of Trustees and Examlner As the charity trustees (and also the directors of the company for th¢ piiry)oses of company laiv) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act (Northern Ireland) 2008. Having satisfied myself that the charAty is not subject to aiidit linder charity law, and is eligible for independent examination, it is my responsibility to: examine the accounts under section 65 of the Charities Act folloiv the procediires laid down sn the general Directions given by the Charity Commission for Northern Ireland linder section 65(9)(b) of the Charities Act state whether particiilar mattsrs have come to my attention. Basls of Independent exarnlllers, report I have examined your charity accounts as required linder s¢¢lion 65 of the Charities Act and my examination was ¢arri¢d out in accordance Nvith the general Directions given by the Charity Commission for Northern Ireland under se¢tion 65(9)(b) of the Charities Act. The examination incliided a review of the &ccoiinting records kept by the charity and a comparison of the accounts pr¢senl¢d with those records. It also included consideration of any iiniisual items or dis¢losuTes in the accounts, and seeking explanations from you as charity trLiStees concerning any siich matters. My role is to Stal¢ whether any material matters have come to my attention giving me caiise to b¢liev¢: l. That accoiinting records were not kept in accordance with s¢ction 386 of the Companies Act 2006 2. That the accoiints do not accord ivith those a¢¢oiinting records 3. That the accounts do not comply with th¢ accounting reqLiirem¢nts of the Charities Act and Ivith the methods and principles of the Ch<iriti¢s Statement of Recomm¢nded Practice applicable to ch1¢ rilies prep¢1ring their accoiints in accordance with the Financial Reporting StandId applic1< ble in the UK <iiid Repiiblic of Irc11c nd 4. Th&1 there is further infoiTn&tion needed for a propel. Linderstanding of the accoiinls to be reached. Independent exllminer's statement I hav¢ ¢oinpl¢ted my examiiiatLOlI and hav¢ Jio COLiceLI]s in respect of the matters (l) 10 (4) listed above and, in coiinectioii willi followiiig tlie Direulioiis of the Chai'ity Commission for Noi'thern Ireland, I llave foiind no matte13 that i'eqiiire di'awing to yOllL' atteiition. Paiil IwlcAI'eavey FCA PCM Chai'tel'ed Accoiintants 405 Lisbiij'n Road Belfast B T9 7EIV Date:
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Statement of Financial Activities For the Year Ended 31 Mareh 2025 Unrestrieted Funds Restricted Funds 2025 2024 Total Total Notes Incomlng resources Incoming resources from generated fiinds 79,633 79,633 99,020 Grants Charitable activities 29,117 29,117 30,230 Total Incomlng resources 29,117 79,633 108,750 129,250 Resources expended Charitable activities Governance costs 29,816 96,930 7,843 126,746 7,843 152,638 8,494 Total resources eypended 29.816 104,773 134,589 161,132 Net Incomlng l (outgolng) resoiirces befoi'e rtransfers (699) {25,140) (25,839) (31,882) Transfers Gr05S transfers between fiinds Net Inconiing l (outgoing) resoui'ces (699) (25,140) (25,839) (31,882) Total fiinds broiight forivJrd at l April 2024 12,511 387,033 399,544 431,426 Total fiinds CArried forivard at 31 Mllrcli 2025 11,812 361,893 373,705 399,544 The statement of financial activities has been prepared on the basis that all opei'ations are Qontiniiing operations. Tliere al'e no recognised gains or losses otlier than those passing tlirough tlie statement of financial activities.
CATHOLIC GUIDES OF 1RELA1-N0RTlt£RN REGION BAlance Sheet A$ at 31 March 2025 2025 2024 Notes Fixed assets Tangibl¢ assets 323,428 350,250 Cvrrent assets Stocks Debtors Cash at bank and in hand 1,479 2,761 54,250 1,836 3,995 53,388 58,490 59,219 Credfitors: 2mounts falllng due Fyfithln one yerdr (8,213) (9,925) Net current assets 50,277 49,294 Total assets less current llabllltles 373,705 399,544 Net assets 373,705 399,544 Funds Unrestricted funds Restricted funds 11,812 361,893 12,511 387,033 Total funds 373,705 399,544 Approvcd and aiithorised for issue by the Board on.. go2f Josephine Higgins Chair ncesca Braniff Treasiirer Rolsln Reid Secretary
CATHOLIC GUIDES OF IRELAThD-IYORTHERN REGION Notes to the Flnancial Statements or the Year Ended 31 March 2025 l. Accountlng policies 1.1 Accoullting ¢oDvention The financial statements are prepared under the historical cost convention. 12 Retrospecllve Grants Catholic Guides of Ireland- Northern Region are reliant on adequate government funding in the forni of retrospective graDts to continue trading. The Trustees have no reason to believe that this funding will not continue for the foreseeable future. 1.3 Compliance wlth accountlng standards The financial statements hav¢ been prepared in accordance with the Statement of Re¢omm¢nded Practice for ChltieS (2019) and in line with the requirements of the Cbarities Act (Northern Ireland) 2008. 1.4 Incomlng resources Incoming re80urces are classified according to tbeir source and nature. There are two distinct sources of illcome being incoming resources from gllts awarded and incoming resources from charitsble activities. All incoming resources are in¢luded in the statement of financial activities wben the charity is legally entitled to the income and the amount can be quantified with r¢asonable accuracy. 1.5 Resources expended Resources expended are classified according to their funrtion. All expenditure is accounted for on an ac¢Nals basis and has been classified under beading8 that aggregat¢ all costs related to that category. 1.6 Fund ac¢ountlng Unre$triGt¢d fimds are available for i¢ at the discretion of the tnistee8 in furtberance of the geneial objectives of the charlty which have not been designated for otber putposes. Restricted funds are generated from restricted grants and donations received from fuftding bodies and the related expenditure. Such funds are restricted in their use as deterniined by each individual funding body. 1.7 T2ngible fixed assets and depreclation Tangible fixed assets are stated at cost less depreciation. D¢preciation is provided at rates calculated to write off the cost Less estimated residual value of each asset over ils expected use1 life, as follows: Leasehold property Equipment Fixtur&8 & fittings 24 Year tern] 200/0 Straight line 1.8 Stock Stock is valiied at the lower of oost and estimated selling price I¢s8 Costs to complete and sell. io
CATHOLIC CUIDES OF IRELAND- NORTHERN REGION Notes to the Finaneial Statements (Continued) For the Year Ended 31 March 2025 1.9 Foreign currency translation Monetary assets and liabilities denominated in foreign ciirrencies are translated into sterling at the Tates of exchang¢ ruling at the balance sheet date. Transactions in foT¢ign ¢urr¢n¢i¢s are recorded at the rate of exchange ¢lt the balance sheet date. All differences are taken to the profit and loss accoiint. 1.10 Cash floiv statemcnt The Charities SORP 2019 recomtneDds that cash flow statements shoiild be prepared for larger charitable entities, however the UK accoiinting giiidelines also allolv for smaller ¢ntili¢s to ¢l¢ct not to produce cash flow statements. The Catholic Giiides of Ireland meets the definition of a small entity in ternis of the UK accounting standards and the SORP 2019. The trustees have elected not to prepare cash floiv statements in tenns of provisions allowed to smaller entities. 1.1 l Debtors and credltors recelvable I payable ivlthln one year Debtors and creditors ivith no stated interest rate and receivable or payable within one year are iecoTded at transaction price. Any losses arising from impairn]ent are recogi)ised in expenditure. 1.12 Loans und borroivlngs Loans anil borrowing8 are initially recognised at the transaction price including tr&nsaction costs. Siibsequently, they &re njeasiired at amortised cost using the effective interest r<lte meihod, less impainnent. If an arrangement constilules a fin1£ nG¢ transaction it is measured al present valiie. 1.13 Impali'ment Ass¢ts not ine&isiired at fair valiie are r¢view¢d for any indication tkat the asset may be impaired at each balance shc¢l date. If siich indication exists, th¢ recoverable Mmoiinl of the asset, or the asset'8 cash generating iinit, is e5timat¢d, and conipared to the carrying <imoLinl. Where the Cii rrying amoiint ¢xc¢eds its recoverable amount, an impairment loss is rccognised in profit or loss unless the asset is carried al a revaliied amoiint where the impairniei)t loss is a revaliiation decrease, 1.14 Employee benellts Wheii ¢mployees have rendered service to the charity, short-tenn ¢inployc¢ b¢nefits to which the employees are entitled are reeognised at the undiscoiinted amoiint expected to be paid in exchange foi. that seiwice. The ¢liarity opei'ales a defined contribiilion plan for the benetil of its einploy¢es. Conti'ibiitioiis are expeiised as they becom¢ payabl¢. 1.15 Going concern The financial statcmciits havc been pi'¢par¢d on a going Concei'ii basis tts the li'iislees believe that iio inaterial iinoei'lainties exist. The trLlStees have considered the Iev¢l of flinds l)¢ld and th¢ ¢xp¢¢led level of income and expendittire for 12 nionths from authorising these financial statements. The budgeted incorne and expendItte is siiffLcient Nvlth the level of r¢s¢rv¢s for tlie charity to be abl¢ to continiie as a going concern. 1.16 Judgements and key sources of estlniation uncei'talnty In tlie application of the chai'ity's accoiirAting policies, the tiiistee5 ar¢ r¢qllid to make jlidgements, estimates and assiimptions abolit the canying anioiint of assets and liabilities that are not i'eadily apparent from oihei. sources. The estimates and associated assiimptlolls llTe based oil histoi'ical expei'ience and other factors that al'e coiisidered io be relev4int. Actt11< I resiilis rnay diffei. from these estiinates. Th¢ estimates and iind¢rlying assiimptions are ¥evi¢wed on an oiigoing basis. Revisions to llccoiinling estimates ai¢ recognised in the pei'iod in wliich the estiinate is i'evis¢d ivlieir tl)e revision l< ffects only that period, or iii ihe period of the revision and fiitiire periods where the i'evision llffecls both ciiii'ent and fiittii'e pei'iods. li
CATHOLIC GUIDES OF IRELAND-NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 March 2025 2. Total resources Unrestrlcted Flind8 Restrlcted Funds 2025 2024 Total Total Incoming resources Education Aiithority Duke of Edinburgh Aivard Registration fees Fuiidraising Training Events and siindry Closcd Unit Fiinds Affiliation fees Uniforms Bank Interest Received Notes 79,000 79,000 2,130 20,904 97,000 2,130 20,904 21,638 1,420 775 3,022 2,020 1,350 ,820 205 315 3,670 315 3,670 633 450 1,419 229 633 450 1,419 229 29,117 79,633 108,750 129,250 Resoiirces expended Charitable Activities W8g¢s and salaries Uniforn]s Registration Light and heat Repairs and maintenance Printing, stationery and advertising Telephone Training Events Travel Depreciation Currency exchanges Bank charges aiid interest Compiit¢r running cosls Sundry expenses Repayment of EA grant Charitable donatioiis 55,801 72 55,801 1,679 17,270 3,920 3,076 2,604 53,902 1,498 19,928 4,049 4,422 7,663 1,607 17,270 3,920 780 2,098 2,296 506 1,921 1,200 1,822 880 26,822 1,921 1,676 5,914 3,116 26,822 59 225 1,513 740 410 1,668 996 18,594 2,084 26,822 103 552 1,686 2,136 5,235 1,300 476 4,092 2,236 59 225 331 718 1,182 22 410 Governance costs Insiirance and premises costs A¢¢oiintancy 4,638 3,205 4,638 3,205 4,204 4,290 29,816 104,773 134,589 161,132 The m¢inagem¢nt and administration expenscs have been apportioned betivecn each charitable activity On the same basis as tlie expeiidittire it]ciiii-ed dii'ectly in iindertic king th<lt activity. 12
CATHOLIC GUIDES OF IRELAND- NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 MRrch 2025 3. Tanglble fixed assets Leasehold Eqiiipment Property Flxtures & Fittings Total Cost or valiilltloD At l April 2024 Additions 505,209 65,123 63,360 633,692 At 31 March 2025 505,209 65,123 63,360 633,692 Deprecifitlon At l April 2024 Charge for the year 166,735 21,155 54,295 5,238 62,412 429 283,442 26,822 At 31 Mai'¢h 2025 187,890 59,533 62,841 310,264 Net book valiie At 31 March 2025 317,319 5,590 519 323,428 At 31 March 2024 338,474 10,828 948 350,250 4. Debtor$ 2025 2024 Oth¢r dcbtors 2,761 3,995 5. Creditors; amouiits falliiig due ivlthln one yeai. 2025 2024 Olliei. creditors 8,213 9,925 13
CATHOLIC GUIDES OF IR£LAND-NORTHERN REGION Notes to the Financial Statements (Continued) For the Year Ended 31 Mareh 2025 6. Analysls of net assets between funds Restrlcted Unrestrlcted Fund Fund TolAI Funds Fixed assets cl'¢nt assets Ciirrent liabilities 323,428 46,678 (8,213) 323,428 58,490 (8,213) 11,812 361,893 11,812 373,705 7. Trustees, remuneration The Tnistees received no remuneration dwing the year ending 31 Marrli 2025 (2024 - £nil). 8. Tru$tees' expenses The Trust¢es received no expenses diiring ihe year ending 31 March 2025 {2024- £nil). 9. Employees The average niimber of employees during the year ending 31 March 2025 ivas 3 (2024.3). 2025 2024 Grosg wages and salaries Employer national in5uranc¢ Costs 55,801 53,902 55,801 53,902 14