THE GU IAnOH PAOWNCE OF ULSTER REPORT AND FINANCIALSTATEIAENrs FOR THE )EAR ENDED 31 Mèrch 2023
THE GUIOE ASSDCIATW, PROWNCE OF UL5¥ER nNANCIAL STATEKIEKrs YE*RENDED 31 AIIRCH 2023 ontents Pales Report ol UlstÈr E¥ecutwe Audiiors, Report siatemeni ol Fin4naai Acti7¢5 aiance Sheei Cashnow Statemènt 1Z Notss io Flnanclal statements
THE GUIDE ISSOCIATION. PROVINCE OF ULSTER REPORTOF THETRUSTEES YEIR ENDED 31 AtAACH 2023 The gUtiVe af the Guide[la¢7. Prmrynce ofuister I"Glrt4ulding U15ter"l Is pieJ5ed io piesent It5 report for the ar ended 31 r(h 2D23. GOVERNING OOCUAENT ANDcON1TunO Girlsu19 Ulster 158 re8isteredch4riLy (Charity Reflstraiion numbpr NIC10372$1 Mlh its heathjUarte ai LorThe House, Stalhjn Road, Cral4avad, HDlywood, Cg.D¢vm. BTI8 OBP. ORGAN15ATION 5TrUCTURE The Utstefchlef CoMmstrO[GirfsUiiTrg L151er ts a memberol thE OperaLh?D)l Delfvery Group of TreGts ASSOCtIOn and Chalrppt50n of the U15ter Execulwe. GIruj[ni U15ter 15 diwded into niThe'Countles" e4ch Rpresented by a COntYCOmmlsS70ne. charvTrsteÈS are apwlnted bythE Ulster Chief Camrnissloner who Is the Chalrpef50n ol thp Trustee Cornmiiiee. All Couniy commsh)nT$ are Trustees and %¥hen one of Ihp5e 15 due tochan8e, the Ul&terChf Corrrfn153Soner hyiies to all adult leaders in thp c0uniyc0nrn¢d fOrtrn io nomfnate a POtsThifal COuntyComi5510ner. OTh Bre retefved the Chieland Oepuiychief CommissDerS Meetth Èach ol the [andateS, expi)in the role and the duty that tFwha%¢ as Tru5tee£ ol Gfrl8uidin8 uler. Foroiherroie5 on the Trustee bo)rd. Ire 15 a roie des¢rtptlon whlth 15 tlrculated to ail gdult volunieers vlè an e-npw5, %)1 dia and throu¥h Countychannels. Anyorrfd can applyand t ie¢EinSS ag)in are heldW¢h the Ch[ and DepuLy Chf Commi551oner5tO Se¢1 the approwlate Candldate. Ali rtustees attendTru5teetraining5 both al UK )nd N)rthem Ireland leve15. CntY Commf55iDDers when app)Inied are partnered wlth a ment4fwhol$a prevlDu5 County Tntstses make all rnajordp5I05 relatlny to thp Chartty. Day ioday declsltsns are deted to rnanayment 5Eaff and Ihere Iscleardlrectlon In the Glrtguldlni Ulsttrstrate8k plan as to vthat alms Oblectwes of the Dr8anls8tlon are over ihe next two yearperiod. Budp15 are Set 4nd 5t)ff are awareof departmental budgei Ilneiso anyeynditure Quide ol thi5 are di5CU5sed alTru5tee rneetlngs. AIITNstees Comet a Related PartyTTansactlDD Certlflcaie andTrustte Inthmnfty Insuran DeclaratTr each fwbJrKlaiJwr and thlslnformitlon h shared th the AccoMtants. nyconne(ted charitiesororgani3Jlh)n5 )re ntJAe0 Note 21 Df teAn1 A(counts. ThE ULSTEREXECUTIVE The membershlp of the C¢rnmlltee shall be as follo%.. The U15terChief Commi55faner The U15ter Deputy Chlef Comm155iOner lif appuintedl The Ulster CounlyCummi55iDner5 The u15tErGu1g DeliryCO.0rdln¢Qror herrepresentatfve Ywo Thrnber5&Se ween ia Jnd 25 Thp charftytru5teeS of Glrlyuithns U15Ltr Yoilni rrthr$ of UL%tef Exetutlve. C¢rnm155toner5.' Q W£Dowell Lhrrow Eooran D Dohprty CN1 L ircer R Gamble A Chrant R DoThAelly H cuLICh J Compton MGreer E PEthn Jlnied 1st June 20221 IRe5iynpd 315t Au3usi zozzi (Apwlnied 1st 5EPtember 20221 IRew8nrd 3151 Auswt 20221 (Apwimed 1st Septenthr20221 F AkFadden F Atwtll IR¢8¢ 315t 20221 PRCES510NLADVISOR5tr4D C0115ULTAIITS B4nk•rJ Uts¢erB4Dk Lirnlted Arches Reta51 Park Conn5wéater BT5 4AF stoEkbroknrs Redrnwe BentleyLLP 68Welllnqton Park Tg 6DP st*rd Authtars IN.I.I LLP 4th N(hDr. Doneqall House 70one4all Square Nurth Bplfa5t BT15GB 5pll¢lto Carson Trrfmp5on Solk1tors 52a NeYKySirEet Banbrfdge BT32 3HA
THE GUIDEAsSOcTr0N, PROVINCEOF ULSTER HEPORT OFTHETRUStEE5 (connU@d} YEAR ENDED 31 A14R¢H 202J QBJECTNES Gidsuithngulster a5 partof warld-widp ttKwpment, enatths qlrls andyoungvéoffn to fullll thelr wtentlèl io lake an act and rewsibie role in eLythraUgh it5 dtctIve, stlmu141ing 4nd eDjoyaNe pro8ramrne of actmtI thlivered by tralnEdvoiunteÈr kaders throughout Ihe PrOnCe. Itsoblecitwes are to.. Create opportuThlttes lor nwe glrls and adulLS tobe part ol GlrlfuEdini Ulster 5ust41n an enjoyable and challen4ing prllgram af a(tIwtS bad on thè Guldlng rnetMd EThable and encouraie 4ll mtmbers io participhte in tsision making Guldin Adapt the SIrtUre01 Glrlguldln4UIsLer to meet Ihe needs of 515 mernbe Ideniify and make effeciive use of all available resour and expprti5eof the bpnElit of GuldlThq Demonstraie the Importance ol Guhllng,&contnrtion lotailyi nalh?nallyand intetnationally REWEWOF THE AcfwinES Thp Utster Chl21 Comlssbxrs Report forGlriiufdlni LItr for 2021.2D22 15 set oui ID lull below. The StatemenLoI Pwpose. lai¢ out below, sUmman thp objectsol thp A55LlatloTh as Expressed ITh gtsvernlngtsument ol A5xKlatlon, whkh Is thÈ Royal Charterdaled Statement gf I4JrpJ5• GguId19 Ul( gkls and young wornen to dèvelop Ihelr poleni1 and io moke o difference lothe vffjrfd. The rate$l¢ ptsn forGIrl3diy UlSLeTfaiiDS tt kty Irom the GGUK plan. Gfjrlguidlng thsterconiinue to follow the key ihewes ol ihe Girfguiding UK strate¥K plan"Tod6yp To[row. To4ethpf' whlch encompasses how wecreate excepti1 ÈxporRnces forglt15andyothgwown, howwe can m)ke volLtyiieerini even mor¢ rewardiny and an ennchpnin8erlecE lora Thbe[S and howwe can nbjre IrKlusive and irrwctful. Thts IlnaKlal year flDJllys)wGirfsulding Ulsterback to fullyopprational statu5 atterlyear5 olvariDuife5Ldcis)ns due io the Covld 19 pandemfc. Unlts were able ionwei in I1r UgJal veThue5 and a lull wldlng proqramme undert4ken ayin )ndourrKmber5hip whKhhad Tallen dudn8 prewou5 yearlncfea5ed by 13.45%. Dunny 2022 Welebrated thE CentEnaryol Glrl4uldln4Ulster wllhrnaw speclalevents lor )11 our member5hlp. Throufvt the penod Ehe TSle¢shI¥ adDPied a pJllcyan its feSet¥eS enyjrfng that the unresirtted Ilnanclal reser¥es (not IncludtDi fi¥ed asse151 are 5wh as Prde a bufterin cas olany10s50f Inwme vknichwouid swe Chadtythe chance totake approprfale Stepi. TheTlUee$cont1nue io monltorthe level olreseNe5 Ex<eptfoMI E¥fftrKe5f¢r Glr15 Gfris In ail 5ectlDn5cOntlnued towtsrk iovrtrds ihelrTherne awards. Skfll 8ullderawards and Iniere51 B)dges1th w¢r65DJ badlesL19 awarded. I Community Expprtencel 5awGufjdp5 a8ed 11-13 yeats of age take pari In actlvltlesover 3 tekends. ihe Ilft one ofvthlch w45held In Ra5common. Alongside many uniicairy5 and BrowDle PackHoli¢4y51 3 weekend Centenarycamps t0DkpIa furover M Brownle5, Gde$and Ranser5durfnq the yJmwr rr•)nEtrfj Ji Lome Eate. ACenLenary lun dèywa5 a150 held forow RaiDbow5. Glriguidlns U15ter praea Cenienarychailense patk for all sectbjnsand o¥er 35CObadqes whKh had been de51w bya Brovmie Irom Co Tymne, were a¥rded to ilrts. 9 girt5 were selected fromGirl8uidin8 U15ter to k part ol a Scoul patrol fromGreèterMènche5ter ioa¢ieThJ the World Jathee ZOZ) ID 5wth Korea. The gltts travelled io larKtrsrfor3 traininsweekend5Wlth a ILtr2 51111 tu take pltKe. WeconiinLd [(¢r8151n )11 secLtM'sv4lu)ble WEdoor a¢llvity exper5, ¥th RainbDW5 enjo4 a Rhythm & Rhsmk Day, Brown$ a mh$ and LtitDds Guldes and Ranser5 UiAdveTriure day. In Dettthr. Brown5 R)IDbowswwied 54nta in his Grotto at Lorne and many unitsenloypd pxciu5fvp Screenlnq olM4tllda, IhehW51c41 on it5 release in Odpon Einpma5. In February. Thlnking Oay even15were held for all secLfon5. ZArmy Skill lder day5were tun at Palace Batrack5and the Army Reserve Centre. Lknavadywhpre 8it15had tl OptnILY to woik toward55ki115Bullder5, firsi aid andc4mpiD8 alongvllh a tyre and buildin8 a YALeelbatrDW. klTrAty for ail sectlons were held alw5. In June the constlucllonof three newslte hut5 forwrcampsite5 liniluding tent 5kore5 and fuud preparaLIon areèsl along th 3 to[land shower t4Kk5 were coryleted. Addllh)Thallyè self-conialnedc1i5sfoDmlTheiinsrwm wa5addpd tooure51ate. In TrVernber we uffltially dedkaied Ihls nevé lacftlty In memryolourVKe PresldenE, the laLe Ivy Lee. NBE, a ioniand ¥alued mèmberol Glrtguldlni uter, aDd were dellshted to welcorne rmberoI IwK5 famtty ta theevent. In Fknwnr0Ver 1148irisattended a UK Patilameni enl al Stombjnt and è fUrtr 60at Cralia¥thi CMC Cenire. Glr15 the Oprtlly¢0 iakn part In a debate and thEn a que#ioThsol Iu's loDd oneMPI who a¢tendpd belore ca5tins thr ¥otE5. Thp annual Girigulding UK, Glrls Attitude Survey was launched in October which thi5yearcon¢ained Nl stal151ks shOn9 how 8lr15 Jied 7-21 areconcetned th¢Y Thtal health, 8endpr 5tereotSPP5 and needlng io feel [e and protected. Glriguhjlni U15Eer YoungAKre$ presented lindlngs InLed aU0nce of IKal counclllor5 p)rtner5 and. EA repre5enla¢wes. Onp ol aUrA1Cte5 altended Patilampni io speak on Imporiance ol keEpin¥ ¥r15 and women saleonllne. Glrlguldinq Ulsiera150 have youn8rnemberrepresenraLfon DD ¢he Girt8uidingUK Cuunul and Girlyuidin8 yOULh 51eerfng grw. Arnpllfy. Ouryouni MerrerExeculwe 4otCa5Ton%acra51the year and held trlr Ilrst event, a Prom and o¥ernl8ht stayai LorDe, atiendvd bygverBOgirl5.
TTrIE GUIDE ASSOUATION, PROVINCE OF ULSTER REPORTOFTHE TRUSTEES IcohtinUEdl YENR ENDED 31 Ik4RCH 2023 A0rdIn# VDlunto•r ExyTl•nE• We are IndEbted ta ourthdicated lUntee for LhelrCOntlnd wmnfftmeTht In delwerlng Dur 8uidin8 prD¥ramm2 io all ouryouDg mEmber& The of ourCenienarye¥enis t40k place at thp startof Aiirch 1022. Unfartunaielyi Ihi5ewert had 10 Lake place on ZCNJM as resirtctlons stlll had an Impact on larye wups qatherlni to2ethpr. TheeThi Vds well attendEd. and leaders greaiiy enluyed hearfng from our Chlel Gulde, Amanda Adlerand Jillian Van TurnhDUt. a formprchel ComThss1Dr ol Irlsh Glrl Guldes. we hEld 2 event5 the year io celtbrJtt our CtnLenary wkh our mèMbers."Tlme io Rempmber" Tea Partie5 were held at Lornewhere ow archmstg had put toget1[ a wonderful display depiccins iuidlnl Lhrough last 1tyJyears. In Ootobprover 2mberSenJQYed acelebra1 lunch in Cook5Lown where we were Jolned byow ChrGdE andour iue5t speaker, IEwaTh who spoke aLwt lThWrlnq wompn to be thp beslverston of thernselves. ACTO the year we Ve coniinued ioolfer tralnlng forDur ieadpr5 coverin8 A S&fe Spxe, First Resp)Trse, Programm, Accounts, WThg4ur Besi, Golng Awaywlth, CCNI, EA reilstra¢ion and annual reportln8icompleiin4 annual returns forCCNI. This been Supplemented by iralnlng forourConMmlssloThets Cwlalnts & Cornpllantp, Safpgutrdlngi Re$entIal Event Sign oll. Growth & Retention and Successh)n PfinIng. Counly Commlsslonersalso attended a Gl[l4IdIng UK coThlerence in Birmingham where thelhernp was "Confldpnt. CDmpetent, ErnpOWeriaTrd HJppy'.' Addltlonally, oursafeguarding ieadèTS attenthd a conferentr in 5eptemb2r. After411 Iraining 5e55h)n5 MberS rettfve a Ilnk 10 an eValuatn the of vthKh are analysedenabllng Impm¥ements io bp tr 8oin8 fLYward. All ¥oluDteers rectTro monthlyLydatesoTh events, training and 0roPp0rtUlllt7eS Ihrough ow E News and3¢clal rnèdla w5l5 andcan attend In pèrson Dlstrfct meetlThgs inthplr aiea. Theywere 1Thted to a zoomcèll,"Get Sei (orGdIng. atthe start af Seplemrg1g upd)ies on uwmlni tralnlnq typortuThll$, event5 calendar, and Lorfhe Estate. In January, è1terrecenS a grant rn the Dmant kcounts Fund we ljunched our2year project called'GREAT' at SuC£eson plannin¥ andsustainabilityolourallat1on. We recognlse the knowledge and pa551on ourvolunteers have lor Guldln8 and, therelore, ail Leadersiyoung LEadpt5were Ited to a etIng in thpircountyto b2 inciudEd iffl these Initial diu551)nstal will shape the lulure of Girliutdlni LK51er. We look forwtsrd to seefnq hDWthi5 prosre5se5 Dver thp nexL 2years. In hkiy, 12 Qlour Leaders had the opportunltytOvoluThteerat a GardEn Partyat BUtnghaM Pala and Several members volunteered at Queen5 Plèiinum Jubllee ttlebratknThs whfle other3 wert able to aitend the QueeTh'5 JLI)Ilee pageant andone leaderwas selecied to altend Ihe G)rttrPI(Kesskn at Wlndsor C&tie. GGV was dellghted io lake part In the oflklal beacon Ilihllngctrenwtocelebrate thequpens Platfnum Jubilee. li was vrfth qrtat sathess that we learntof the death of ourPairon, HerWle5tyThe Queen on 8th september 2012. Q%r nexl 10 days manyolourrnpTrtrr5 gatheredto show thefr respect and Girl8uiding Ulsterwere honoured io receS¥e an lThvitairoTh io St Anne's Caihedral for a 5ervke ol Reflertion fvrthe life of Hermaiesty aThd ow Ch1 CDmi5510ner, Brenda Herran received an Inwi)tlon io ihe staLe fLmeral. Inclus and IMpaCU1 GGU hasewloyd a proleci kntrker to take part In IhE RIIG project ytewnal IncLun. Innova¢&m and Groknlhl fwded byGarfleld Weston through GGUK. Thls proJett f% on GIruldIng In ihe wesi of oUrwo¥, carrwThg Out Work5p fjn areas orcomrwThilfes wher¢ Girlgulding Im'Lreprtsenied èi preseni ènd to Lmderstand the reasons why. In May, alter an fn5PtClkJn, Lorne E51ate'5 actIty08raffte again Succeful ID reu1niTrg Its Adveniulemark staius. In JdyGGU took part In the Sella5t Pride lorthE lir5t titnp. In thE Same mDnth we were awardpd a Nl Autism Impact Award. In recognllbn of the excellent service we PWDdE farour mpTrthr5 have aut, as well as Dur appDilltment ol IWD Autism Champh?n5 to8i¥e le•thrsUpMth1n GGU. In ptemberwe launched ournew recrui¢meni thrtIng campal%n Including 28 me tlmè TvadvertfSement5. iaryeted and recrynlwent pwtery aThJ flyer5 Loevery unft. resling In 1953 ¥Il5 ioourGlrlguldln4 U15ter web51lE. Wlth all resirtcllonsiified GGU were able to run SrUl Eartpr andSurrnerscheThS rnl4-ek booklni5 from x101aTrd wuth groups ha¥e retUrd to we w)demlt leYel5. In Jinuaryourannual satlsfacih)Th wa5 SEllt to ow 16W adult mEtnbEr5 seeking they feedbackon lardIng woqramme resources, qo%mance 5UPWi, tralThln4s, events, and communfjtèthJn5. Th15year'5re5uIt5 SId that were 5at15fiedor very341i3tied ID 4ll these areas. Lorne Voiunteer5fsa new groupwho have 8iveD thelr Lirneiohelpth the malniEnancE ol Lorne EsiatÈ. Sance tlwhwe planted buU>5p pIan¢edtrees palmed pfcnic benches, rethed frorn pertrler walls Jnd prepared han8ln8 ba5ket5. We were dellghted io present 220Lon8 SPce award5 10 ourvoiunieets to Expre55 QWthank5and reca8nfse the contlnupd impact they have on theyowg methrsol our orqan15allun. We partlcuiatiywlsh to extend uurcon3ratulatianJ to Brenda Htron andAlr5 Plelen) White wh) recelved Natbnal Honours In acknOwd4MnE tsl thelr outstanding 5ervlce io quidlng. In June, Girl8dIn¥ Ulster Executive made a pre3¢ntatiwto W5Claire Flower5, CEO Glrfiuldlnq uIMer. In recffjnillun of 2$ years4f seMtet4 Our orqanlsatiun. Wotkfng vnth uur HR companyand Vrilh full coDw1¢4tlon vlth our5t4ff. GGU deslined ourPerforrnarKe DeVept ReYlewdocunThi lof5taff appraTr5I15 and &CnptnCY fraThwork. ¢0 5UPPgrt the achtevementsof our Mraie81¢ oblectfves. Lome 15 Coniinulng to dfvenlfylts Ini4me ahd where thllghted tD welcome a fflmcrew for 10 daw JUDP Lorne E>taLe became the kKa¢ion sei lorthe movle"ThE Last Rlflemèn" Girl8u19 iA5ter and Larnp E51ate are srJt¢ful fry ali Ihe srarts thor are recelved, partlcular Irom Educatknn Autrfly. Dormant ACEoUThts fd, GarflEld We5tun and the Tesco CommuDiiygr4nt. Thank5 aLw io to Glriiuldlnq UK lorsupp)rt vA¢h subxrfptknn pawr*nts. Friend$4f Lome furthelrcontinupd SUPPt and thp Atrny lry thpirsuppvrt forboih our <4rnP5 and3lis¢J. CorKIu51on In ihe flrst fUllar of trading dnce the Pandetnk, Girlsu[¥ Ubierand LO[r &iate haye had a succe55tul yejr. Th15<4n be &tlrfbLiedto stronq sieward5hlp of our as5et5 byo TtU51ee5 undprthe dire(tiDn af our CEO. Slncere IhoDk5 mus¢gotg Jllouryolunteers. staff, and partners vttocons15teniiy wthe extra mlle io sure that L¥Jfyuidln8 pro¥raM 15 thINered and nped501 ali our rnber5 are me¢.
THE GUIDE soATION, PROVINCE OF UL5TEa KÉPORT OF THÉfRUSTEES Icontlnuedl YEAR ENDED 31 MIIICH 2023 REEw OF THE Fir1C4LPofft0N The financial stateThnt5 aThhexed to thls Rewt are the financi41 siatemÈnts of The Guide A5latn, PrAnce ol Ulster I"GlIlRuldln8 Ulsier"14nd they renect the aCtItIeS it d8nake50n behalf ol Girl918 U15tet a5 a Yhvjle. Countles and Olvlslonswithkn Ihe Prn OF U15ter are re5pon5ible tor theff Own Ilnantrs and Ilnanclal statewni5. Firwnaal RoSourl Girfsuldlni erIade i profit in 202212023. HovthEr, there re losseson Invesiments. We CQDLIDue io ensure th2 linanclai Sustalnabllltyof GlrlguldlnqU15ter. We acirlely Seek ir•nL5 for proiramrre Dnd capiialexpenthture. The5tatement of Flnanclal Acti•%150FA) Incoming 4nd wtg)ID8 re5ource5 lor thp yearare detailed &) Ihè SOFA, together vrfth the reC08nerf gainsor Iseo inve5tfftents. Thè are Shown separately lorGlrlguldlni U15ter's UThrestrkted lunds, whlch be y&ed al dire[n af the Ulstet ExeCuLfve Glriguldini er'S Restricted Funds, which 5t be 5ppnt in attorddThce wlth the donors, ¥Ashes. fverail net incoming reuuce5 fDrth2 year amounted to Tregatlve £20,no compared wth It95,447 PDlItNel in 2021. irr(al fealure of thp SOFJI isthe analy515 of outlolni re50ur<es beiween dwect chant)ble expenditureon Girlguiding LrtstÈr'sactMites, fundra14 and pjblicilyi Ina8ernÈni 4nd administrntian. Difett thadtable expendlture represenis88%12022- 8(Nl ol the Lotal recowsesexpended. Th• Shwt Asreqardsthe assets of GIrlidIng Ulster, the tangible fi¥e¢ 45sels are heid to 5port its actILIeS. annual Ilnanc141 siatemÈnisfN 2022 are annexed Reportand thpyfjfh¢lude a le[rt byGirliuldlni Ulster'5310rS Aknore IN.I.I LLP. The tlnanclal 5tatenThts comply ¥th ttr CLYfent 5talutoryrequlremeThis and vAlh Ihe requwemts of theGudp AstallD5 Atyal Charter, and were approved by Ihe UlsterExKulive tg be wbmilted ta Giti8u4ng ubtsr'sAnnual General veiiTh4 lor adoptlon. R15kStatirn•nt aln ri5k5 whfch fjlrlwldlng Ulster faces are uncertalnty of lundlni) the 1rnportanOf fncreasln8 mtdw¢Eekbuthessln Lorne and the CO of Ilyini ¢rf5u. l¢r n5k5 are rewewed by the Executive on a re8uiarba515 io Ensure Ihat rfsks are mlllyted ¥ lar 4$ po¥iblo. Plan5 fgr FubJre 1¢ 15 hDpe¢ tha¢ our me[r&rthfjpI1 Conifnue qrovAng and trrevAII be emph15• rec¥riiin8 (L retralnln8adult wJlunteers. Thlsreport i¥as èpwoved ty the Lnster Exec¢ al itsmee¢lny On 6 Seprnber 2013 and the Ulster Chlef Comm1$51oner w45 4Uthorfsed tD siln Il an thelrLhalf. s D I0011 U151er Chlef Cami55iDner Lorne House. CraiBhvad HYwd BT180BP 3,10.Z3
THEf4JiDEAssoaATION. PROVINCE OF ULSTER INDEPENDE14T AUDITORS, REPORT TO THE ULSTER E¥ECUnVE YENR ENDED 31 Ai4RCH 2023 We havt audlted the flnanclal 51atementsol The Gulde ASSDciation in Northern Ireland forthe yearended 315t A4irch Z023 whith comprise the Staiemeni of Flnanclal Actlwllles. t Balance Sheet, the Cash Fiowstatempnt and notes to the linancial siatemtDis. trKludlDq a summaryol slsnsikant accountlng polkles. The reportlng Iramework that hds bppn applkd In thpirpreparatlon 15 appiKabie iawand iffiitod KiTrgth)m A<¢ountlng Standards, Includlni Fks 102'The Flnanclal Rewtlnq siandard AAkaLIe In thp UK and Rewbilc ol Ireland. Iuniied Xingdom GeneTally Accepted Accounting Practkel. Inouroplnlan thp financial 5tatempnts'. glve a irue and falrwftw ol stale of the(haLYS a5 al 31 Aknrch 2UI3 andol Ils incornin8 resources andapplicaLiThior Dd &ppll¢aiionof resowce3, forthe year in ended., - h3ve been properly prepared In acmrdance wlth Unlted Kln4dDm GpnerallyAcCepied kcounting PraclKe', and -th3ve been ProTlY weparèd In accordance th the CharlllesACt IFlorthem IrdaThdl ILU and thÈ CharftlesAct INDrthptn ITeiandl 2013. Basls for oplnlon We cOndted Dural1[1 accord3nce wth IniernaLkinal stsThdèrds on AudSllThg IUKI IISASIUKII and applitable law. rres5]bitIPsUnder thD5e standards are furtherthxribpd In ihe Audiior's RespDnsSbllltles for audt of the flnanclal statement5 Section of our report. We are Indppendpntol the chanty ID aCcOrde Ihe ethic)I requlRmenis ihaL are relevani tOOuraudiioI the IlThan¢lal statemenl% In thp UK, Iniluding the FRC'S thaL Siandard, aThd we have fulfilled ow Qlhertlhic41 responthillts In acc¢rdaThce th(heSe requlremenis. We belleve thaithè audlt edence we have obtained 15 sulficni and appropriate to provide abh315 forouropinion. Con¢ludons rel•ttni town8 concern In audfting the fiDJDaal si4tements. we haye conclurfed that exetulko's use of the gtslng thKÈrTh baslsaf accountlng In the prepatatknn of the Ilnanclal statemeTht515 apwoprfate. Bafedon the woik we have performed, we have ntst IdElltlfled anymatErfal untertaintie5 relati toevent5 0rconditiDns Ihat, ind]duallY0r collecLively m3yca5t stqnilfcant dwbt 4n thechully's abllky ContInue as è golnq contsm lora perfod of at least twelve nthS from when ih2 ffnanclal Stalenn[S are guthorfsed for155VE. rreS5?1IllS and the re5POn51bilttleX ol executNe wth re5PPCt ¢0 going concern Jre described in the relevanL 5ecthJnsofihls report. We have noihing ro rtPDrt in respect of [lOAn5 mèlters In relatknn to whkh thE Itss IUKI require u5 to pOrt to Ythpre.. - ¢heexecutiYe'5 Use of the rorKern bas15 Df accounlin¥ in the preparathmof the ljn3nciai st9ntS is nor JpproprtaLt,' or the exetthive ha5 not dlsclD5ed in thp finantial statet5 anyid2nlified material uThcertalnties that rnayca# sigDlf1c3DL doubt bDut the chadty'5 abililytD continue to athpl thE going concern basis of aCcolEf3 fora perfodot ai leasltwelvt monihs frorn date knthen thr Ifn&nt statet are auihorfsed foru5ue Other InfDtrnat14n The other InlormalKbn crffiprises Ihe iThlorrMtion iD¢luded1n Jnnual report. DtherthaTh the flnanclal Staent$and èudlt4r'S rewrt there¢n. Theextcutlve 15 reswn5tt fgr ih2 Dlher infDtm&tion. Our On19n on Lhe fiDaDci41 Slate (bes noicover otr Informèih)Th and, extept to the extent otheTrrfse ey4>llcltly51ated In Yet. we dD not empre anyforrn of a3wraDce conclushn thEreon. In connectbn lhOUr Judli of financlal 5tat¢ment5, our responslblltty Is io read OtherlnforntTr aThl, In dolng so, co&r¥ethErthe other fnlorrnatfon 15 rna¢erially IncoDs15teDI th the lin4nci)I siatement5 our knowiedqe (btalned In thE audllorOlheTh¢lse appears to matedally mi55tatEd. If we idpntilysuch material Inconstende5 pr pPIni malertal m155tatEmEnt5, we are reoulrEd iodptetminp whether thpre 15 a tnaterial mis5tateffl2nt In the financial stateThntS or a materi&i mi55tatement of the her Inforniatb)n. If. based on the wuWe have performed. we contlude that there li a teriaL rniJsta¢ement ol thts other Inforrnotfon. weore requred to repoit Ihai faci. We have nothlng to rewrt In thls rei¥d. Matt•Th on whkh w• ar•r•4ulr*d to r•pJrt by•wp¢lpn We ha¥e nothlnq w rep)ri In SPeCt ol the (101¥fnS maitEf5where the Charllle5A(t 2flJ8 & 2013 require5 U5 to repDrt ioyDU if, inouropinian.. 4the infottnation given in the Execuiive'>Annval RepDrt 15 InconlIent In any material re5rect Vrilhthe IiD4nclol sratemeThis'. or - the charfiy ha5 not kept athquate accountlns record5.' or e Ilnanclal 5tattfftents are not In aye¢Mn¢ YAth t arcounting records and reiLYn5'. or have not re(Ved allu fnfoTThtlon 4nd expi3n4lfoD5we reqwred forour
TTrIE GUIDE AS50CMTION IN NORTHERN IREL4ND INDEPENDENT AUDifoRS' REPORTTO THE ULSTER EKECUIWE Icontinu•dl YEAR ENDED 31 At4RCTrI 2023 RI5pon5ibllltleS tyf thexecudve A5 txpialned Tr)re tullyin the eiecuLlVe'S responsibilit1 Statement Set Dut on page 4. thè exeCutfve15 re%wnslble ftsrthe weparatlon ol the financlal st41ementsand forbein4 satlslled that they gfve a true and lalr ¥lew, and for 5wh Sniern41 control as the executwe detetrnine5 15 ne5sarylD Enable thp PreparatTh of Iinanclal siatements that are free rrommatertal mbstalent, whether due to Iraud or error. In wephnng the linanaal 5taiements, the execute fp5PDTh51ble torassenI chaty,$ abllllylo Cont1n as • s4)Iniconcem, dlsclosln8 as appllcable, rnatiers reiaLed to gofng concern and using the 9(OnCern basis ot accountingunless texecUtIVe either intend tts Ilqthdate charlty or toceèse operaLloThs, or ha¥e nore411stic 4iiernaii¥e buL to do 50. Audltor's responsl)illlfes forthe •LtdltofthÈ fina141 st•t•rntS OwobJectlvè& 4re to obtaiTh reawnable a5SUtance about whpther the financial 5tateThLentS as a vthole are Iree Iromrnaterfal SstarnenL, heIrJe to orerror, and IQ Issue an audltor's rep(rt Ihat IrKludesour winion. Re450nablo assurance Is a hi8h leyel of assurrrtKe. but is not a guarantee that an audit condLed h) accordance wllh ISAS IU%I ¥11 alwayidèteci a materlal mlsstatement when It exlsts. 11$¢1[Men¢$can from ftaud oremjr and aTe cOndered matedal if, IndidUallY or ITh a24gate, theycotsld reasonabiybe expectsd to Inlluence the economk dtclslons of u5erst•ken on ihe b4si5oftrese flnancial Itaternpn¢5. Irresularftles. IncILlIng fraud, are Insiances of non<oryiiJnce an¢ regulations. We design procedures in line th fespon51bllitlp5, Outllned ab)¥e. to delect materfal rnlsst&effnts In re¥clofirreqularll$, inciudlns Iraud. The extent to ourprocethres are capable ol detectln8 Irrèguiarftles. Includlhg fraj Is detalled below. EX&hadh as to èxtehltht lUta5 condtsredcapabTe ofdeteci£ni IrfeAul•rftle5, In¢luthD8 fraud The oblectiNES of OLY audft In respect of Iraud, are- to IdenLlly and assess the rlsksof Materi mi55t4rnenE of financial slateTrLents due to Iraud.. ObtaIn 5u111efftt ppropnate audit ewdence regardiTh4 a55e55ed rishs ol mateAal mi55tatEftt due to Iratsd, thrnuqh deslgnlng and impltmentlni appr(yiètÈ r¢spJ75es to those a55e55ed rith5.' and io respond apwopriately to in51ance5 af traud L 5U5pe(ied fraud fdèThl1la durtng the audll. Ho¥ie¥er, Ihe Prnaryr¥51bfl1lY lor Ehe preventlon ¢elerllan ol fraud re5 Ilh tr)thrnan•gement and tho tharyd with goyetnance of thp chan¢y. Our approathwas as lollowk Wt obt•lnÈd 4Th un&rst4ndlni Of the leial reiul0trryfeqr1& applKabie to lh2 charftyand con5Wpred that the 5t &18hifiCaTrt re the chaL$Att Its & 2011, Charlty SOPP. and UK financi)I reportlni stJndards )5 iu¢ ty Finan1 Pkportiny c(Il. we obtélned èn underst4ndln2 ol howthe charity complleSWllh these requvemeThts bydiscUl0n5 t manasemènt. We 4s5t5 the ri5kof Trg¢eri4l rn15Statemen¢of the fiThanc&ii statement5, 1Thcludln4t riskof materlal mfsstatsment due rr¥Jd nd how It rnight occur, ty Mldlnq discusslons th management. we Inqulred of manaiement as io any inStJnces01 Don-compliince orsu¥(te¢ TrnD-rnP1ran[e wllh law&and regulatltsns. Ja5edon Ihil underandIng, we degned specllk aFVroprte audlt prKedLYe5 ioldenLify iD51ance50f non.compiianlh law5 and rryuiations. Th15 intLu maklnq enquirle54f manasetfftnt thd those thar4edth goYernèTrce ènd obtalnfni addiiional c0rrrtrnIlve a5 reqwred A5 Partvf an audit a(cardance wlth 15A5 IUKI exerdse professlonal SUeMent and rnalnialn professlonal xeptklsm thrwout the audlt. We also.. Jentlfy a5S¢M nsks olm)ieri)I mi5$1atement of th2 financial staten*nts, wh2th2r due to fraud or pm]r, dp514n and perfLYm udlt protethJres re5PDn5ive tD thD5e ri5k5. andoblain audll &derKe thails sufllcleni and approprlate ioprtyfde J ba5 forowoplnlw. rfsk of not detectlng a rn)Eeri31 mi55tatemen¢ resultlllg from Iraud is hIr than forone fesultinq Ir4m err4r, asfraud may In¥oi¥e ¢oilusb)n, INqery. lThtentlonal omlsslons. misrepreseniatlons, or Cheoverri¢e of Intetnal contyol. •btèln an understandlni ol Sntwnè5 control releYJnt to the audit In order Lo de5i8n audit proredures that are appropriate In t crcwn5taThte5, bul Mt lar the purpD5e5 of expresslnl an oplnfm on the ellectl¥enes501 the chanty's Interntr. Ivaiuate the 6ppropriatene5501 attoUnllThg 1leS used and Ihe reèsonabiene5$0raccotlni e51im4te54nd reialed dix105ures m4de by the eiecuiive. 40rK1Le on )ppropriJtene550f¢he execuibve's use ol sDinsconcetn ba51501 accuuntins and, based on the èudli edenCe oThllnup a5 a going concem. If we cld? thai a mèterkl unceiialnLy exlsts. we ar¢ requlred io draw )IteDLTOD In our•111¢r,$ re io the r¢l)ied dlxlwures In the financi)1 SI415 or, if such ¢lxlo5ure5 are Inathquate. to ThKthfyouropinion. Ourtontludons are ba5pd M ihe audlt edenCe obtalned up to the date olour Judltor'5 report. However. fuiure even15 orcondltlDD5 may cause thp charily ¢o<ea5e la conlinue as a gDins C(eM.
THEriDE ISSOCL4TION, PROVINCEOF VLVER INDEPENDENT AUOITORS, REPORTTOTHE UL¥fEAEXECUnVE Icllndnu•dl YEAR ENDEO 31 AlhllCH 2023 Ivaluaie ihe oYer4ll pre5enL4tlon, 3tructLYe andcontent olthè Ilnanclal stètempnls, fjntluding thp dCsUre5. and whetherthe linancial 5taiements represeni ihe underi5rfni traTrsa¢tlons and events in a tnanner thalachievE5 fairpresentatilln. We coffffiunlcated relevanL law5 and rulatrOn5 and wtentlal lrnud to all ensasetnpnt team members and remained alen io JryiDdicatlDDS of fraud or rn-CpIlance laws and regulatlon5 thwhout the audlt. There are Inherent limitations In the audii procedures described abNe the furthei reThved n.COMplIanCt wlth laws and regjlèikins Is Imm the events and transactlons rellected the financial 5taiernents, Ihp Iikelywe wwld become awJre of It. Alg), Ihe rk of noi deiectlThg a maiertdl mi5stateTrtdue io Iraud 15 highpr than thp ri5kof nol detecting e re5ultlng from errnr, as fraud may In¥oive delfbèraie concealment through colluslon, lorgety. Intentknal omi&51Dn5. mfsreptetbEi0nS0r th2 ovetride ol Intetnai control. A furtrdesCpIf¢n of our rponSIbflItIts Is avaliable on Ihe Fknanclai Aeportlng CoUncll'5 web5fte at.. httw.-Il¥rww.frC.or8.uklaudiwsre5ibllit. Thls dexrlpiion lonn5P4rt of otsraLtdltorfi report. Use of ourryrt repart Is tnade solely to the UtsterExecutive. asa boty. Our Judlt work has been undertaken $0 Chat we mlghl State Ulster Extcutl* those mattergwe are required ia &tate to thpm an authknr's rewrt and lornoothprpurtw. To the lullest exieni permllted by Ièw, we th nol aCCepiofas5ume re5PtsTh51bflltyto any partyother than the tharfty Jnd U15ter Executive as 8 forour&L&llLwoth, for Ihls repori, or lorthe oplThlon have (orThd. Mo-rQ ,1.) Auor• IN.I.I LLP 5totutttryAudltor Done$& House 7Donegal SquJre North Northern Ireland BT% 5G8
THE GUIDE ASSOCLATDN. PROYINCE OF ULSTER srAIEMEtIt OF FITrWICIALAcnYinES YEhR EMDED 31 AIIRCH 2023 Not• Unrestrttted fund Gomral Restrftted Funtts Total 202 Tatal IMaTrd endDWTrnts from.. Chirftable acutil.. mbershlpsub%crlpih)Ths Ambers tradlny 27,310 I,745 439.410 181,792 102,53S 11.427 5,740 667.345 439,410 Events intome Grants recer4abie Donitonsand leydes.. 9,294 9,294 5,677 Invostm•nts.. InvesimeTri IrKomp 19.505 476 2Z.426 oth•rfjnEom•'. IDtere# rÈcewable Fundrais9 79 9,3Z9 9,)29 Total IM•me4n4 endowThents nthture OD.. Charitsbio &cti•$.. mbers trading ,87P) 14SS,1601 1341,2801 Gufdlns (k¥eent Events & othEr 134,30JI 1in,9491 12D7.2521 P32,7151 (995.2171 1147.4811 Q77.6É01 (766.4411 1473.3U21 oth•r•xynthtvr•'. Fvndraiskng Governance DeweaatiDn Prolit1110551 on dlsp05 112,8791 147,9971 In,3661 8,3081 10 144.4941 IJ,5031 174.9041 (75,4621 Total ¢wnth¢ur• 11,11B,469} Nei g)inlllo551 Investt5 (74,3471 NEtInCg1<XpQnthIUrtI 56,J14 7,876 21,aB7 26,551 95,489 Trènslers between luDds Not In fund% 56,J14 7.176 21,817 l6,551 95,489 FUND5 BIF f5T APPJL 2012 2,063,542 41J.521 451.011 2.919.075 2,833.586 FUNDS CIF JI M•XCH 1023 2,007,228 421,398 473.898 2,901,524 2,919,075 The note50D pa8e5 12-21 fotm part these liiartiai statsmenis and should be read In conjuncikn trrevAIh. The Staiemeni of FlnaKlal Ac11175 IIKorporaiini Ihe Inco* Jnd eyndl¢ure accwnii 15 IDduded in note itst Ilnandal stètsments for the prloryeareD¢¢d 31 VArch ZOZZ yo
THE GUIDEAssoaATIOII. PROVINCE OF UL5fEK BALANCE SHE YEII¢ ENOED 31 Ik4R£H 2013 2023 2022 TINryBLE FIXED ASSErs 1,642,833 XED ASSET IIIVESTMEi¥rs 983,fA4 1,060,3CQ CUPPENT ASS si(ks Debr5 Granis Bank andcash balantes 6,993 40.66J 8.374 41.057 358,456 4,010 042,927 406,789 CURRENT UtsIUTIES I,990) rtETCURRENfssETS 339.793 225,942 ASSEf5 2,gOZ,524 2.929.075 FiAtr4(ED BY... UNRESTRICTED FUNPS enpral lund5 De518nated lunds 2.W7,228 421.398 2.063,542 18120 TOTAL UNRESTRICTED FUNDS 2,428,627 I,477,4 PEThaED FUNDS 473,897 2,901.524 2,929,075 The flnaThcFai statements were appr¢wed byt iAsierExeCu¢Y Commltiee on 6 Sepiember2023 and slinedon thetr behalf bw. 8110-13 •PlO07 Mrs Debble M£Oowell U15ter Chief CLynmI5Qn?r IWPatrickWils U151W Hofb)rary TreagJrer The no5N pase5 12-21 lormpart of these Ilnanclai 51at2rrnts and thDuid b¢ re4d In cgnjurKih?D tr*revrfth.
THEGUIDE ASSOCLATIOH, PROVINCEOF UL¥fER CASHFLOW 5rATENT YE4R ENDED 31 Alh&CH 2023 Notè 1023 1022 N*t¢ashlnflow Fromopr4tIDU8CLill 21 161,22Ql R•tvm50nInvtitsand s•¢1101 flnance Inierest pai Interest relled In¥tstmenl Incornp (7841 29 64 20,315 22.8 Netcashffowlr¢Jrn returns on Investments 4ndseMdni•f flMn¢e tsl expenthture4nd fln4nc141 InvestmeTri pay1 tu acquire tanqibie flxed assets plE to acquirè addiih)Dal investrD8nt5 ProceedsoTh sth ol In¥estments n83,5961 466.4)8 299,768 Ne1ChnOW Imrn •xp•nthturo and11nin 43.460 1106,2441 Irsell¢jecr¢IsQ) In ush 865.933 Cash ond cashequiYalent5 St the bpyinnfn¥ol 379,433 Total and cash ¢qval<ts at the end Ofthe year 987,24J 234,W 12
THE GUIDEASSOCIAnON, PROVIIICE OFULSTER NOTESTOTHE FINANCLAL sTATENTs YEIR ENOED 31 h14RCH 2023 1. STATEAI£NfoFACCOUNnNG POUCIE5 ThESe are thp financial 5taiement5 af The GdE A5W)tlon. ProVIn of Ulster I'Glrlguldlnq Ulstprfl and thpy relie(t thp acliwtl it undErtak on behalf ol Glrf8uhYiDg U131era5 Wle. fymtles and DIY1510n5thfin the Proylnceof Ulster arE sPonbIe fortheir own Iinance5 and linancial sta¢ementS. Thp finantial 5t3iement5 have been prepared in accordance %lth ACCOUntlng and RertIn9 bycharities.. statento( RecomtrD¢ed Practice applk8Ne to(hIlIeS prepartni ihelr account5 In accordance th the FlTranclal Reportlnq Slandard which applie5 In UK 4nd Republic of IrelaTrd IFRS 101) leffectl¥e i JaTruary 20151- Icharftles SOAP (FAS 1021, Ihe Flnènclal Pportlnq siaThdard appllcabie In UK Republ ol Ireland (FR$ 10ZI. Tr prfrK1pal accountlni p)lIcsaPpld In preparatlon ol thp finanrtai stateDntI ar¢&5 fdigw5: Incorne reca8Trlllon Is recognlstd when the Charity hasenis1ment to the lunds. anyperfutmae conditionsattachpd ta the itemls) of iDcorne Mve been rneL, It 15 probaNe Lhat the Income wlll be recefved and èmouTrt can be measured rEllably. Fund ic¢ounUrtfr Uhrestrtcted Fd$ Girfguvjing ure15 Unre4rfcied Fund5con$15t of funds whlch maybe used lor fts at Its dlstretlan. are compri5edol a Gener31 Fund andlWQ• De5iin4red Fund5. Fund4rcountln8- R•Jtrirt•d Fund Gtrlguldlne U15terS Restrkted Fund5 now con515tol funth where Ihe th)Thorha5 Imposed restrl¢iion£ on use of the funds. The aCCOuntlng retords xeparate thp5p re5trfcted funth from Ihe unrestricted funds of Girlguithng Ulsier. A sttdule of the mo¥ement5 On each restrftted fwd Is 5elout in note 19. Fund acc¢)untlni. ¢ald fuhd5 tre518nated lund5 are nreSlCted fundJset a5ideai the dlscreiion cf the executl¥e for speclflc purposes. Int4rnlnE AoyJuf(e5 lil bsCriPtiall intrrfnp recei4rd Iscredited to revenue In the year of rectl. 1111 The block grant recelwable from the Youth Countil lofFknrthern Ireland Is cre¢iteOto revenue in )rIn whKh li L4 awardèd. (illl Ail other Incomlnq re>)urces are accouThied forwhpn ep¢ dalla¢5. are accOted forwhen receNed. Grts Revenue 8Trnt5 crediied io rever In Ferlod In whkh Ihe related expendtture Is Incurred. Exp•nthtur• Expendilure15 recogn15ed Dnce thEre f5 a legal orCon5ttw¢iQbIjga¢)Tr t¢ mthea payment ¢0 a thlrd party, Ills probame thaisettiement VAII be requlred and thè aftUt ol the obllgalvjn tan bè measured reliably. Bas15 of ailucauvn or appDrdDnrnEntof oynthiur• Expendiiure during theyear IDIO ihe ihree categorfes requked byt SOPP.. Dlre¢i charttable eXPEndiiure Inote 81 anayernent and adminlstratlan COSES Inote 101 Tne fixed assttsand dEprnd4dDn TOTh¥51¢ fixed a55et5 are stated alc[. or4t ¥altI¢ll. le554ccurnulaied depreclatlon. Depreciatlun is calculèied su as to write uff t coslof fixed a5set50ver th2ir an[Kited u5elul INe3. Theannual raresof deweclathjn U5Ed are a5 fol)¥¥5.. Fixtures and Fittinv - 10X Wucing balaKe 0111 Equipment - IQX Reduiin4 Ihvestments InYestmpnt5afe Slated at maL value althe bhiante skel dale in arcordance th Ihe SORP. Realld and realIsed ialns orlossES On In¥estmentasts are attounted furlhI the partiruiarfund50f whth Ihp fnvv5twent U5et5 foim part.
ThE GUIDE ASSOCIATION, PROVIN OF ULsfE NOTES TO THE FlWANCL4LSTATEHTS IconiSnuedl YEAR ENDEO 31 MARCH ZOZJ STATEMENT OF AccouKfiNG POUCIES l<ont'dl Stocks siare¥UEd at thE iowprolrllst and net reali5able va. Penslons Giriguhling Ulsierwntribute5to Iwo delined (DniributioD schernes lor iustaff., ScotLish Wdow5 and Legal & Gen2rai. Tr a5setsoleath are held paratsiy Irom those of Glriquldlng UL%ter. The annual contdbuifons payable arecharged to siaiement of lknarKlal aCtIli¢Sl Ihe ye4r iheyare 70. D•btors Trade and OtPrd2btsare reCDynld ai settlemenl afterany trade dlscouni offered. Prepayffnts are valued ai aThunt prepald net ofany trade ¢ilS due. Cash it bank and ITr hand Cash at baThkand cath hand Includes tash and short tsrm hlRhlylhJuld lTh¥esiments vrfih a short rroturftyol thrtr mnih5¢rie55 from dxe 91 acqu151tion aropenlng of the depD51t ar 51mllar aoL. CrodItorsd prtsvklons Credilors and pr<M510ns are rE{niSed where ttr chariiyha5a pre%Ent obifj4aik)Th resLdtlne Irom a past event thai 11 wobably result in the tr4nslerol funds LQ a thyd party and thp aLat dup io set¢lE thE dlisatlan can Tragured w estlmatÈd lIabLY. Credltors and prOS1OnS are norrnally recoinlsed ai i1r5etti¢rnent aThunt alter 3iloMr4 for any de discwts dve. Flh4hdal Instruthprtts The Ch4rttyonlyh)s IlnbKjai )ssets and fIn(la1 Ilabilitlu ol ) kind thai ql)fy blC financial instruts. &a5k linanclai Inst[Ent5are Inltlallyrecosnlsed ai transactlon Yaiue and ythsequeniiy lSured It thelr setllemtnt volut wth theeKeptlgn af bank loanswhlch are 5ub5equpntly measured at amDrtfj5edc05I ll4 the elfectlve Inieye nthod. Golni Concern The thariLyprep)re5ft'54c(ount5 on ihe goins bas15. Alana8eTrt bplleve that the tharilyhasthe ablllty tOCOThllnue as a iolng concem over the next 12 mnihsa5 there are suiifclent reseTres io et expenses and114blliiie5 as ihty f411 dut. manaw5¢5Srnet of the gokn¥concetTr of thecharftyfjnciudes con51thratlon ol the 19 Oulbreak. vanagement are satlslW Ihèt tware tthln% approprlait Kth)n LO manage the si¢ualvJn. 2. TAX4IION STATUS Ihp Guide A550Ciation, PrOvkn(e ol Ulstsrls a re415tsredtharlly, number NIC1wna. 3. AIEMBERSHIP SUaSCRIPllON INCOUE r5hip 5ubstdpLIon reCed the araMUnted to £143.74512022- C141,7921 4. IWIJERSTR4DINGINC)1OE Unre5trfcted fvnd5 De¥ted R•slri¢t¢d fuTrts Totsl IQZZ 2023 stWJP sales 31,401 51.802 Cèterfn8 Hye 53.870 201,937 53.570 439.4to 439,410 101.535
E fjUIDEISSiXIATION. PROVINCE OF ULSTEM NOTESTOTHE FiflJ4cL 5fATEMEMTS IcontlnuÈdl YEAR ENDED 31 A14KCH 202J Unrestrfctedfunds R•Jtrictod Fund5 Totsi 2023 Total 2012 S. E¥EF4TS INCO & GK4NTS RECEIVABLE Edutation Auihonly King Geory molI Fund Events Income EACapitai Gran¢ b fteitThlEoTh Scheme Ttsco Community Granl iAsler 5cot5 Agency Glrlsuhllng UK SubscrlpiknTh Support 2023 NatlDnal Lottery CF- DormJnL Acwunis Fth)d Nl Lalised Resirfctlons Supwt Scheme EAc0d Rellef Fund Nl Ttsurtsl Btsard EASummer Prrrne Fund EACJmp Equlpment GraTrt Dept ol Flnance Cad Large NAVSchew Atnoid Clark COMM11yFUnd GGUK RIIG Projett 150,f 150,000 150,LW 5.7 256,995 7,4 297,193 297.293 10,r 10,( 22,5 165.870 12,5C 32,C( Ji,L 23,613 543,542 673.085 6. FUNDPAISING Unrostrktod fun& G•n•ral Deslimted Rwtrf<ted Fuh& Ttstsi 2023 Totsl 2022 Lorne walk 9,319 9,329 9,329 9,329 7. 1£STlirJNCO Unr•itAct•dfunds Gener Rsidct•d Funth To To 2022 Deslinatrd DMdènd5 recelwed 29,5 29.5 476 476 2Z,826 22.826 Gainslllo55esl on thsposal of fintMentS GalnS1110ssesi (pn revaluation ol Investn 4,n1 57.377 145.0741 174,3471
THE GUIDE AS50CIAnON, PROVINCE OFULsfER NOTES TO THE FINAtr4CL4L sTATEirs (candnul YEIt &4DED 31 A4RCH 2023 . DIRErrLY (MATABLE E¥PETrluRE thr TradinR Internatlonal D•v•loprnnt Trfps ofGuldln8 £ts& oth•r Totsi 2013 Tot41 2012 Events& praJKt Èxpnthwr¢ Xlng Cetsrge Amorlal Fund Event& Expendiiufe EACapltal Grani Expendllu Gltiwding UK SubScplkn Support 202J The National LotLeryCF. DDnnant ACLQuThts Fund Nl Tesco Communlty GranL UlsterScot5A8enty PeerEdLK41TO EA Summèr ProRrarrnme Fund EA Camp EqUipTht Grant Am(4d Clark ComuniLyFund IJ6 141 1,2¢ 256.995 9059 9.059 297,293 297,Z93 9,590 10,( lo,) 9.412 9.059 325,019 330,078 270,5UI Rtwrrfni expendlture Shop purthases Onliné shop 34,584 110.455 63.698 28,594 4,143 ]62.114 63,698 47,487 157,771 3,194 Outsourced catefiTh4 Costs Ouisource¢ cloaniThgcosts Suldlngde¥ei4pwnt Repalrs & maintenaf IrrecoveraNe VAT 1,021 7.288 1,096 18,270 23,057 8,587 30,835 653 30.342 23.057 14,ZéO 51. 20,335 5,367 19,2n 7,653 597 301 12,682 Heal. 118hi fL tate5 TelÈphoDe tt ITc0515 P05tage, 5tatlonery & photKOPsrfnq 437 382 956 4.219 1,949 13,804 1,879 Credit card cosis Suntryexpense5 Centenaryexpen5eS 5.282 5.282 5,940 Arthi¥esexpense5 Award5exppndilurÈ Canwi¢e facillly 776 776 684 1,251 495,B60 88 446,201 207,252 7,697 TOTAL 455.260 107,252 332,715 995.227 766.441
THEGUIDE ASSCKIATION. PROVINCEOF UL5YER NOTES TOTHE FlTridNaL 5TATEA4Erirs (COnnueI YENR ENOED 31 IIAIICH 2Q23 9. FUNOPAJSING COSTS 2023 2022 7,873 S,543 489 Y33 Heat, 114hl EL rate5 Repairs & malnLenance 653 307 273 1,OZI 437 34 Telephone & ITc05ts Posta4e. statknnery & phoknKawn8 Lurne Walk exr•75es 84 8,3Q4 10. G0VExNAN COSTS iozj 2022 Stall costs Audil fee5 Comiltee expenses Heèl, IlRht & ratex Repai & rnaintenJnce InsurarKe 2,747 2,n3 707 2,553 1,093 85 10.723 760 47.997 &ii 420 Telefv & ITcosCS Postage. statlonery & In¥eitThnt fflana8emeni fees ttankfntere5t tt ch4rge5 2,045 784 40,811 ?OaAUDITOR5' REAUJNERATION Au¢itorf5 rernuneraiTM 5h)wn In Rmrnance costs Inote 10) totalled E4,75012022: C4,3ty)1 11. sTF NUWBERS ANDR£MUNEPATlOrt The a¥eraie nurnber4f lull-t1, part-lland cawal Sthflervioyed by Glrlsuldlhy Ul%terdurfn3 theyearwas 3212022- 211. The total remwr4¢bD and staff expenses paid in re5PPCt af these 5t3[1 Ilncl11ni natknnèl and pEn51Dn contributh?D51 w45 £J93,67012022- £277,174). There wtre no employees weMaIllnts exceeded E60.thX. Thp keymanagement personnelof Giriguiding U15tercomprisEd 013 Trmbers0t Staff IZOII.. 31, and iotalremtsThpktbn pafd in r¢5ytt of these Suff lincludlninaiiondi InsuraDceon¢ pension contribut5> was t142,823 12022- Ll18,1841. 12. TANGIBLE FIXEOASSETS Land & £qnt B11% & Futhwre Totsi COSTIVNLUATION AT f April 202Z Addttlon5 6n.636 .429 2.835,368 3.770 4131st Alryrch 2023 2,1&0,502 6B4,Ob5 2.844,567 DEPRECIATION AT I Pwil 2011 Chary faryear ccumulateddepreclatlon relea5Ed At 3151knh IOI3 799.859 43,2%0 392,é76 29,155 843.069 1,164,9 NEfBOOK VALUE Al 31st Ilarch 2023 262.234 At 315tAkrth 2022 1.356,873 255,960 17
THE f4JiDE AssocON, PROVINCEOF ULSTER NOTES TOTHE FINANCIAL STATEtrIENfs (ContindI IE4R ENDED 31 hURCH 1023 13. INVESTKIENTS Unr•strict•dfund5 Cneral Totsi 2023 Tot41 2022 Funth Mèrketvalup at 1st Aprfl 2022 Addilionsat cosi DIsws41s ai mathoLvaiu Unrealld galThiiios$1 OTh revaluaibjn I,WI.ZB5 286,349 ?1$ 1.O60,3C¥) 284,349 936,980 57.377 MèrkeivalL at 31stMèrch 2023 974,6 983,064 1,060,3 Llsted lThvestffMtS Olher InMentS 974,é 4.459 4,5 979,¥ 4.666 974,6 983,064 1,O60,JW Guidp A5SDLlatlon, pronCe olulster holds ICO% ol the Is5Ld &lare capiiai of Tr As%KlitloD Llmited a dormant campanyrey15tEred In Ntsrtrn Irdand. 14. STOCK5 St(Kks represeni ioods forresaie are part ol unrestricted y2n2rai funds. 15. DEBTOR5 Uhr¢strfctd fund5 G•Mr41 D•5tsnat•d Restrf¢red Funds Trtsi 2021 2023 Debiors Grants Due prepayt5 and atcrued Ir0e VAT 8,292 358,456 13,4$4 40,663 399,513 16. BANKANDC4SH Unr•strictod funds kèstrfct¢d Funds Total iozj Totsi 2021 Desknnat•d Prownceol utsier Account, illsier Bank Fundrai51n8 A(counl, UlslerBank Re5tric¢ed A(counl. UtsterBaThk SaYingSAccount. U15terB)Dk Petty Cash Redrnje Bentley 421,398 434,534 23,194 8.662 30,423 291.664 8,462 n3 U,893 185.350 30,4 291.464 io 4.970 4,970 421,398 464.957 4.040 xplus wh balan5 that were nol tyre0 forknffdlaie use, hre ¢ranslerr¢d io Inv¢5¢ments durini Iheye&r. Isee ngte 13 alwl. urtrIed funds fj•n•r41 Restrfcted Funds Totsl 2023 Totsi 2022 D•JlRnat•d 17. CREDrroHS A(cru)15 DpfEtred incgme Other Creditor5 25.860 25,860 40,746 32.223 66.996 32,223 66,996 340,521 18
THE GUIDE ASSOCL4MON, PROWNCEOF ULsfER MOTES TO THE FINIMCJAL STATEMENfs IcondnuEdl YE4R ENDED 11 IIARCH 2023 18. MOVEMENTS IN UNRESThCTED FUN05 R•co8nlsed Gafjnsl Iloywl Transfers (tDllfram Funds OpÈnlni IrKoTh Expenthture clo nc• GEllEral Fund 2,063,542 619,702 1601.6681 174.3471 2.C07,228 o•JIat•d Fund5'. LorDe Walk Lxceptlonal Repalrs 782 412,740 9,3Zg 8.651 412.74D 9.329 2,477,N4 629,030 174,3471 2,428,627 19. MOVEMErirs IN RESrnCTÉD FUND5 InVeSent Trkn5forS Itovfrorn Funds openI lanr• IKome ExwnthtUr• Bthlanr• Pr)t¢ H¢mori)l Bursary Mf55 Le er1de ColoDei GG Estaie ol DrAnna WatsDn aushton Bequ1 Lorne Oevelopment Klng Georgekmurfal Fund Educat Authonty EACJpit)l Grant Texo communiiygrant LK*terscot5 agency GirfguvJiDg UK support 2,812 149 2,789 1,442 584 2,336 1,789 442,996 77 589 2,356 1,804 442.996 11441 9S 1150,rtsJi (197.2931 297.293 10,(ts) I10,) 17,fKQI 9,051 Prwrty& AiiintenanEe Fund 27,380 127.3UOI Dormant AccountsFund Nl 72.5 I•,5) 547,785 1525,3411 473.697 2.924.075 Z.902.524
THE CiJIDEA550CllnON, PROVINCE OF ULsfER NOTES TOTHE nK4tr40AL ¥fAIEVENTS (cantlnul YEAR ENDED )1 IAIRCH 1023 20. AK4LYSIS OF NET ASSETS BETWEEN FUNDS TanbI& Ffxed ssets Lon8 Temi Litibllltls Irbv•itrnonts Currant Tot41 2023 Total 20lZ uF5rCTEfr FUNDS 1.579,667 474,6 1546,5621 2,ts)7,705 2,063,542 De¥ted.. LornÈWalk Exceplional Repalrs a.658 412,740 8,658 41Z,740 782 412,740 421,398 1,579,667 974,6D) 2,429,102 2.477,064 REsTricfED FUNDS TnbI• Flxed let CurMht Lon8 Terrn LlabIli•S Irh¥•strnonts Total 2012 202) Pratl BSry MlssLoulse 1*Sride Colonel GG tate olOrAnna Wat5Dn Haughion eequesL Lutne Dpveiopment GGUK RIIG ProjecL Oorrnant Accounts Fund Nl 2,789 1.442 5a4 2.789 1,442 584 2,336 589 Z,356 2,336 412,996 9,051 42,996 9,051 442.9 8,940 464,957 473.897 TOTIL FUNDS 1,579,667 983.540 J39,792 2,902,999 2.92975 21. CONNÉCTEtsCHINTI Tre GuidElallD, Pte trILnsier lsconnecied LOTr GuideA550cialion vth05e hpadquarter5arE at 17119 BUtnghaM Palace Poad. Londm. Ther¢ are DtTrKt Countries, Re8ion5, tIes, DI510n5, Dlstrkt54nd Unltsvthlch are responsible as separate charitie5 lurtheifown flnances. TheTr¢loil Gulld andThe Gubjp Assoclèih)Th Trust Corporatlon are 4150 connected partles. MaterFal Tran5Ktlonsvrilh ronnectedthafilte5are seioui In the rb)tes to the account5 and in the staterDpDlof linanrlal ttIes. MrPatrldtlMtson acts as HonoraryTre45urer hasa bu5inE55relatiDn5hlp vAkh Redmasme BeTr1 LLP, payThn15were rn4rfe io Redmaynp BpnlleyLLP for PtUfe5onaI seNkes dLYlng theyeu. These )Moun¢e¢ to 110,723 11021- E13,6161. 22. RErnUATOK OF Ir MOVEKNT IN FUNDSTO NETCASHfLOWS FROM OPER4nNfj ACllVlllE5 202J Nei moveThD¢ In lund5 Finano o)5t5 Intere5trerehed Investment Income (GalillL5Or Inve5trrenls (Ga1>/L055Qn di5PD5a15 DepreciatiDn IlncreasellDecrea5e In stocks IlncreasellDecreJ5e In debi¢f5 IncreasellDecre)5tl in (rethtDf5 95.489 7B4 74,6?8 75,462 74,908 26,296 72,366 258, 351,701 ICfj,193 803,051 20
THE GUIDE IS%XIATION, PRoYificE OF ULSTER NOTESTOTHEFINANCIAL 5TAIEMENTS IcinttTrueé YEIR ENOED 31 Ik4RCH 2011 23. STATEMENT OF NINALACVIn YE4RENDED 31 Ik4RCH 2021 Unr•5trict•dfunth Genèral 01n•t• RestrtctÈd To¢aT 2012 Fu IrKom• andenrfowments fr4rn'. (harftaNe aetsvtb•5'. lmber5hlp 5ub¥ripLIQD5 lrnbers trad1Th4 153,088 102.535 ZB,704 181,792 IOZ,535 Events uKame GrJDts refvab 5,740 82,103 5.740 667.345 585,242 Dunrtlons and leyde5'. Donatlons 5,627 5.éZ7 InYÈstmoTrts.' Insimni Income 11.390 42 2Z,826 tYherlrKome". Z9 29 FuThdratsfn$ Totsl Incorno and endovnnents thtur• on.. mbers trading (218,6591 1341,2801 GuvJinB dwioprrtent Évents tt gther 17.7581 15501 1277,6WI 1766.4411 orherxpendlturè'. la,31 140,8111 18,JO81 GrDance epreci4tlon Profltlllossl on dl¥J5al 174.9DBI 175,4021 175.4621 TO •xpndltw• 65.9301 Not salnlllo551 m In¥esEmènts aZ,090 Netlh¢¢)Mèll*wnoliur•l 94.998 95,4¥9 Transfers beiween funds 110.4JJI N•t rnD¥•Th•nts lTrfund5 105,434 613 95,489 FUNDS BIF 1ST APPJL 2021 1.957.70B 424,410 451.391 2,13J.556 FUNDS QF 31pIRC 2022 2.063.542 413,521 452,011 Z.929,075