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 Tn￿t 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 Tll￿tees 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-or￿S 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
StandI￿d 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 Ch￿ltieS (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 g￿llts 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 use￿1 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
expendItt￿e 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¢qlli￿d 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