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 Acti￿￿7¢5
aiance Sheei
Cashnow Statemènt
1Z
Notss io Flnanclal statements

THE GUIDE ISSOCIATION. PROVINCE OF ULSTER
REPORTOF THETRUSTEES
YEIR ENDED 31 AtAACH 2023
The g￿UtiVe 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 ANDcON￿1TunO￿
Girlsu￿1￿9 Ulster 158 re8isteredch4riLy (Charity Reflstraiion numbpr NIC10372$1 Mlh its heathjUarte￿ ai LorThe House, Stalhjn Road, Cral4avad, HDlywood, Cg.D¢vm. BTI8 OBP.
ORGAN15ATION 5TrUCTURE
The Utstefchlef CoMm￿s￿￿￿trO[GirfsUi￿iTrg L151er ts a memberol thE OperaLh?D)l Delfvery Group of TreGts￿ ASSOC￿tIOn and Chalrppt50n of the U15ter Execulwe. GIr￿u￿j[ni
U15ter 15 diwded into niThe'Countles" e4ch Rpresented by a CO￿ntYCOmmlsS70ne￿.
char￿vTr￿steÈS are apwlnted bythE Ulster Chief Camrnissloner who Is the Chalrpef50n ol thp Trustee Cornmiiiee. All Couniy comm￿sh)n*T$ are Trustees and %¥hen one of Ihp5e
15 due tochan8e, the Ul&terCh￿f Corrrfn153Soner hyiies to all adult leaders in thp c0uniyc0n￿rn¢d fOrt￿rn io nomfnate a POtsThifal COuntyComi5510ner. OTh￿ Bre
retefved the Chieland Oepuiychief Commiss￿DerS Meet￿th Èach ol the [and￿ateS, expi)in the role and the duty that tFwha%¢ as Tru5tee£ ol Gfrl8uidin8 ul￿er. Foroiherroie5
on the Trustee bo)rd. I￿re 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 Ch￿f Commi551oner5tO Se￿¢1 the approwlate Candldate.
Ali rtustees attendTru5teetraining5 both al UK )nd N)rthem Ireland leve15. C￿ntY Commf55iDDers when app)Inied are partnered wlth a ment4fwhol$a prevlDu5 County
Tntstses make all rnajordp￿5I0￿5 relatlny to thp Chartty. Day ioday declsltsns are de￿￿ted to rnanayment 5Eaff and Ihere Iscleardlrectlon In the Glrtguldlni Ulsttrstrate8k
plan as to vthat alms Oblectwes of the Dr8anls8tlon are over ihe next two yearperiod. Budp15 are Set 4nd 5t)ff are awareof departmental budgei Ilneiso anyeynditure
Qui￿de ol thi5 are di5CU5sed alTru5tee rneetlngs.
AIITNstees Com￿et* a Related PartyTTansactlDD Certlflcaie andTrustte Inthmnfty Insuran￿ Declarat￿Tr each fwbJrKlaiJwr and thlslnformitlon h shared ￿th the AccoMtants.
nyconne(ted charitiesororgani3Jlh)n5 )re ￿nt￿JAe0 Note 21 Df t￿eAn￿￿1 A(counts.
ThE ULSTEREXECUTIVE
The membershlp of the C¢rnmlltee shall be as follo￿%..
The U15terChief Commi55faner
The U15ter Deputy Chlef Comm155iOner lif appuintedl
The Ulster CounlyCummi55iDner5
The u15tErGu￿1￿g Deli￿ryCO.0rdln￿¢Qror herrepresentatfve
Ywo Th￿rnber5&Se￿ ￿ween ia Jnd 25
Thp charftytru5teeS of Glrlyuithns U15Ltr Yoilni ￿rrthr$ of UL%tef Exetutlve.
C¢rnm155toner5.'
Q W£Dowell
Lh*rrow
Eooran
D Dohprty
CN￿1
L i*rcer
R Gamble
A C￿hrant
R DoThAelly
H ￿cuLIC￿h
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
PRC*ES510N*LADVISOR5*tr4D C0115ULTAIITS
B4nk•rJ
Uts¢erB4Dk Lirnlted
Arches Reta51 Park
Conn5wéater
BT5 4AF
stoEkbroknrs
Redrnwe BentleyLLP
68Welllnqton Park
Tg 6DP
￿*￿st*r￿d 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 GUIDEAsSOc￿Tr0N, PROVINCEOF ULSTER
HEPORT OFTHETRUStEE5 (con￿nU@d}
YEAR ENDED 31 A14R¢H 202J
QBJECTNES
Gidsuithngulster a5 partof warld-widp ttKwpment, enatths qlrls andyoungvéoff*n to fullll thelr wtentlèl io lake an act￿ and rewsibie role in ￿eLythraUgh it5
d￿t￿ctIve, stlmu141ing 4nd eDjoyaNe pro8ramrne of actmtI￿ thlivered by tralnEdvoiunteÈr kaders throughout Ihe PrO￿nCe.
Itsoblecitwes are to..
Create opportuThlttes lor nwe glrls and adulLS tobe part ol GlrlfuEdini Ulster
5ust41n an enjoyable and challen4ing prllgram￿￿ af a(tIwt￿S ba*d on thè Guldlng rnetMd
EThable and encouraie 4ll mtmbers io participhte in tsision making Guldin
Adapt the SIr￿tUre01 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,&contn￿rtion lotailyi nalh?nallyand intetnationally
REWEWOF THE AcfwinES
Thp Utster Chl21 Comlssbx*rs Report forGlriiufdlni LI￿tr for 2021.2D22 15 set oui ID lull below.
The StatemenLoI Pwpose. lai¢ out below, sUmman￿￿ thp objectsol thp A55L*latloTh as Expressed ITh gtsvernlngtsument ol A5xKlatlon, whkh Is thÈ Royal Charterdaled
Statement gf I4JrpJ5•
G￿guId1￿9 Ul( gkls and young wornen to dèvelop Ihelr poleni1￿ and io moke o difference lothe vffjrfd.
The ￿rate$l¢ ptsn forGIrl3￿di￿y UlSLeTfaiiD￿S tt* kty Irom the GGUK plan.
Gfjrlguidlng thsterconiinue to follow the key ihewes ol ihe Girfguiding UK strate¥K plan"Tod6yp To￿[row. To4ethpf' whlch encompasses how wecreate excepti￿￿1 ÈxporRnces
forglt15andyothgwow*n, howwe can m)ke volLtyiieerini even mor¢ rewardiny and an ennchpnin8e￿rle￿cE lora￿ Th￿be[S and howwe can ￿ nbjre IrKlusive and irrwctful.
Thts IlnaKlal year flDJllys)wGirfsulding Ulsterback to fullyopprational statu5 atterlyear5 olvariDuife5Ldcis)ns due io the Covld 19 pandemfc. Unlts were able ionwei in I￿1r
UgJal veThue5 and a lull wldlng proqramme undert4ken ayin )ndourrKmber5hip whKhhad Tallen dudn8 prewou5 yearlncfea5ed by 13.45%.
Dunny 2022 We￿lebrated thE CentEnaryol Glrl4uldln4Ulster wllhrnaw speclalevents lor )11 our member5hlp.
Throufvt the penod Ehe T￿Sle¢shI¥￿ adDPied a pJllcyan its feSet¥eS enyjrfng that the unresirtted Ilnanclal reser¥es (not IncludtDi fi¥ed asse151 are 5wh as Pr￿de a bufterin
cas* olany10s50f Inwme vknichwouid swe Chadtythe chance totake approprfale Stepi. TheTlU￿ee$cont1nue io monltorthe level olreseNe5
Ex<eptfoMI E¥fftrKe5f¢r Glr15
Gfris In ail 5ectlDn5cOntlnued towtsrk iovrtrds ihelrTherne awards. Skfll 8ullderawards and Iniere51 B)dges￿1th w¢r65DJ badlesL￿1￿9 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, G￿de$and Ranser5durfnq the yJmw*r rr•)nEtrfj Ji Lome
E*ate. ACenLenary lun dèywa5 a150 held forow RaiDbow5. Glriguidlns U15ter pra￿￿e￿a Cenienarychailense patk for all sectbjnsand o¥er 35CObadqes whKh had been de51w
bya Brovmie Irom Co Tymne, were a¥￿rded to ilrts.
9 girt5 were selected fromGirl8uidin8 U15ter to k part ol a Scoul patrol fromGreèterMènche5ter ioa¢ieThJ the World Jathee ZOZ) ID 5wth Korea. The gltts travelled io
larKtr*s*rfor3 traininsweekend5Wlth a IL￿t￿r2 51111 tu take pltKe.
WeconiinL*d ￿￿[(¢r81￿51n )11 secLtM'sv4lu)ble WEdoor a¢llvity exper￿￿￿5, ¥￿th RainbDW5 enjo￿￿4 a Rhythm & Rhsmk Day, Brown￿$ a m￿h$ and LtitDds Guldes and
Ranser5 UiAdveTriure day. In Dettthr. Brown￿5 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* Op￿t￿nILY 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 Tr￿Vernber we uffltially dedkaied Ihls nevé lacftlty In memryolourVKe PresldenE, the laLe Ivy
Lee. NBE, a ioniand ¥alued mèmberol Glrtguldlni u￿ter, aDd were dellshted to welcorne r￿mber￿oI IwK5 famtty ta theevent.
In Fknwn￿r0Ver 1148irisattended a UK Patilameni e*nl al Stombjnt and è fUrt￿r 60at Cralia¥thi CMC Cenire. Glr15 the Op￿rt￿lly¢0 iakn part In a debate and thEn a
que#ioThsol Iu's loDd oneMPI who a¢tendpd belore ca5tins th￿r ¥otE5. Thp annual Girigulding UK, Glrls Attitude Survey was launched in October which thi5yearcon¢ained Nl
stal151ks shO￿n9 how 8lr15 Jied 7-21 areconcetned th¢Y Th￿￿tal health, 8endpr 5tereotSPP5 and needlng io feel ￿[e and protected. Glriguhjlni U15Eer YoungA￿K￿re$
presented lindlngs In￿Led aU0￿nce of IKal counclllor5 p)rtner5 and. EA repre5enla¢wes. Onp ol aUrA1￿C￿te5 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 Merr*erExeculwe 4otCa5Ton%acra51the year and held tr*lr 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
A0￿rdIn# VDlunto•r ExyTl•nE•
We are IndEbted ta ourthdicated ￿lUntee￿ for LhelrCOntln￿d 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. Thee*Thi Vds well attendEd. and leaders greaiiy enluyed hearfng from our Chlel Gulde, Amanda A*dlerand Jillian Van TurnhDUt. a formprchel ComThss1D￿r
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 2￿￿￿mberSenJQYed acelebra1￿ lunch in Cook5Lown where we were Jolned byow
Ch￿rG￿dE andour iue5t speaker, I*EwaTh 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$￿entIal Event Sign oll. Growth & Retention and Successh)n P￿finIng. Counly Commlsslonersalso attended a Gl[l4￿IdIng UK coThlerence in Birmingham where thelhernp was
"Confldpnt. CDmpetent, ErnpOWer￿￿￿iaTrd HJppy'.' Addltlonally, oursafeguarding ieadèTS attenthd a conferentr in 5eptemb2r. After411 Iraining 5e55h)n5 ￿MberS rettfve a Ilnk 10
an eValuat￿n the of vthKh are analysedenabllng Impm¥ements io bp tr￿ 8oin8 fLYward.
All ¥oluDteers rectTro monthlyLydatesoTh events, training and 0￿￿roPp0rtUlllt7eS Ihrough ow E News and3¢clal rnèdla w5l5 andcan attend In pèrson Dlstrfct meetlThgs inthplr
aiea. Theywere 1Th￿ted to a zoomcèll,"Get Sei (orG￿dIng. atthe start af Seplem￿rg1￿￿g upd)ies on uwmlni tralnlnq typortuThll￿$, event5 calendar, and Lorfhe Estate. In
January, è1terrece￿nS a grant *r￿n the D￿mant kcounts Fund we ljunched our2year project called'GREAT' at SuC£es￿on plannin¥ andsustainabilityolour￿all￿at1on.
We recognlse the knowledge and pa551on ourvolunteers have lor Guldln8 and, therelore, ail Leadersiyoung LEadpt5were I￿￿ted to a ￿￿etIng in thpircountyto b2 inciudEd iffl these
Initial di￿u551)nst￿al 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 BUt￿nghaM 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 Ch*1
CDmi5510ner, Brenda Herran received an Inwi)tlon io ihe staLe fLmeral.
Inclus￿ and IMpaCU￿1
GGU hasew*loy*d a proleci kntrker to take part In IhE RIIG project ytewnal IncLu￿n. Innova¢&m and Groknlhl fwded byGarfleld Weston through GGUK. Thls proJett f￿% on
GIr￿uldIng In ihe wesi of oUrwo¥￿, carrwThg Out Work5￿p￿ fjn areas orcomrwThilfes wher¢ Girlgulding Im'Lreprtsenied èi preseni ènd to Lmderstand the reasons why.
In May, alter an fn5PtClkJn, Lorne E51ate'5 actI￿ty￿08ra￿ffte again Succe￿ful 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 PWD￿dE farour mpTrthr5 have aut￿￿, as well as Dur
appDilltment ol IWD Autism Champh?n5 to8i¥e le•thrsUpM￿th1n GGU.
In *ptemberwe launched ournew recrui¢meni thrt￿Ing campal%n Including 28 ￿me tlmè TvadvertfSement5. iaryeted and recrynlwent pwtery aThJ
flyer5 Loevery unft. res￿ling In 1953 ¥￿Il5 ioourGlrlguldln4 U15ter web51lE.
Wlth all resirtcllonsiified GGU were able to run S￿￿￿rUl Eartpr andSurrnerscheTh￿S rnl4-￿ek booklni5 from x1￿01￿aTrd wuth groups ha¥e retUr￿d to we w)demlt leYel5.
In Jinuaryourannual satlsfacih)Th wa5 SEllt to ow 16W adult mEtnbEr5 seeking they feedbackon ￿l￿￿ardIng￿ woqramme resources, qo%*mance 5UPWi, tralThln4s, events,
and communfjtèthJn5. Th15year'5re5uIt5 SI￿d that were 5at15fiedor very341i3tied ID 4ll these areas.
Lorne Voiunteer5fsa new groupwho have 8iveD thelr Lirneiohelp￿th the malniEnancE ol Lorne EsiatÈ. Sance tlwhwe planted buU>5p pIan¢edtrees￿ palmed
pfcnic benches, re￿thed frorn pertr￿ler walls Jnd prepared han8ln8 ba5ket5.
We were dellghted io present 220Lon8 SP￿ce award5 10 ourvoiunieets to Expre55 QWthank5and reca8nfse the contlnupd impact they have on theyowg methrsol our
orqan15allun. We partlcuiatiywlsh to extend uurcon3ratulatianJ to Brenda H￿tron andAlr5 Plelen) White wh) recelved Natbnal Honours In acknOw￿d4￿M￿nE tsl thelr
outstanding 5ervlce io quidlng. In June, Girl8￿dIn¥ 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 DeVe￿p￿*￿t ReYlewdocun*Thi lof5taff appraTr5I15 and &C￿np￿t￿nCY
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"
Girl8u￿1￿9 iA5ter and Larnp E51ate are srJt¢ful fry ali Ihe srarts thor are recelved, partlcular Irom Educatknn Aut￿rfly. Dormant ACEoUThts f￿d, GarflEld We5tun and the Tesco
CommuDiiygr4nt. Thank5 aLw io to Glriiuldlnq UK lorsupp)rt vA¢h subxrfptknn pawr*nts. Friend$4f Lome furthelrcontinupd SUPP￿t and thp Atrny lry thpirsuppvrt forboih our
<4rnP5 and3￿lis¢J￿.
CorKIu51on
In ihe flrst fUll￿ar 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 ￿so￿ATION, PROVINCE OF UL5TEa
KÉPORT OF THÉfRUSTEES Icontlnuedl
YEAR ENDED 31 MIIICH 2023
RE￿Ew OF THE Fir1￿C￿4LPo￿fft0N
The financial stateTh*nt5 aThhexed to thls Rewt are the financi41 siatemÈnts of The Guide A5￿￿lat￿n, Pr￿Ance ol Ulster I"GlIlRuldln8 Ulsier"14nd they renect the aCtI￿tIeS it
d8nake50n behalf ol Girl9￿￿1￿8 U15tet a5 a Yhvjle. Countles and Olvlslonswithkn Ihe Pr￿n￿ OF U15ter are re5pon5ible tor theff Own Ilnantrs and Ilnanclal statew*ni5.
Firwnaal RoSour￿l
Girfsuldlni ￿￿erI￿ade 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 reC08n￿erf gainsor I￿se￿o￿ inve5tfftents. Thè* are Shown separately lorGlrlguldlni
U15ter's UThrestrkted lunds, whlch be y&ed al di￿re[￿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(￿a￿l fealure of thp SOFJI isthe analy515 of outlolni re50ur<es beiween dwect chant)ble expenditureon Girlguiding LrtstÈr'sactMites, fundra1￿￿4 and pjblicilyi
Ina8ernÈni 4nd administrntian. Difett thadtable expendlture represenis88%12022- 8(Nl ol the Lotal recowsesexpended.
Th• Shwt
Asreqardsthe assets of GIrli￿dIng Ulster, the tangible fi¥e¢ 45sels are heid to 5￿port its actI￿LIeS.
annual Ilnanc141 siatemÈnisfN 2022 are annexed Reportand thpyfjfh¢lude a le[￿rt byGirliuldlni Ulster'53￿10rS Aknore IN.I.I LLP. The tlnanclal 5taten*Thts comply ¥￿th
ttr￿ CLYfent 5talutoryrequlremeThis and vAlh Ihe requwemts of theGudp As￿￿tallD￿5 Atyal Charter, and were approved by Ihe UlsterExKulive tg be wbmilted ta Giti8u￿4ng
ubtsr'sAnnual General v*eiiTh4 lor adoptlon.
R15kStatirn•nt
aln ri5k5 whfch fjlrlwldlng Ulster faces are uncertalnty of lundlni) the 1rnportan￿Of 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&rthfjp￿I1 Conifnue qrovAng and tr*revAII be emph￿15•￿ rec¥riiin8 (L retralnln8adult wJlunteers.
Thlsreport i¥as èpwoved ty the Lnster Exec￿￿¢ al itsmee¢lny On 6 Sep￿rnber 2013 and the Ulster Chlef Comm1$51oner w45 4Uthorfsed tD siln Il an thelrL*half.
s D I*00￿11
U151er Chlef Cami55iDner
Lorne House. CraiBhvad
H￿Yw￿d 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 A￿AkaLIe 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(ha￿LYS a5 al 31 Aknrch 2UI3 andol Ils incornin8 resources andapplicaLiThior
Dd &ppll¢aiionof resowce3, forthe year i￿n ended.,
- h3ve been properly prepared In acmrdance wlth Unlted Kln4dDm GpnerallyAcCepied kcounting PraclKe', and
-th3ve been Pro￿TlY weparèd In accordance ￿th the CharlllesACt IFlorthem IrdaThdl ILU and thÈ CharftlesAct INDrthptn ITeiandl 2013.
Basls for oplnlon
We cOnd￿ted Dural￿1[1￿ accord3nce wth IniernaLkinal stsThdèrds on AudSllThg IUKI IISASIUKII and applitable law. ￿rres￿￿5]b￿itIPsUnder 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 aCcOrd￿e Ihe ethic)I requlRmenis ihaL
are relevani tOOuraudiioI the IlThan¢lal statemenl% In thp UK, Iniluding the FRC'S ￿th￿aL Siandard, aThd we have fulfilled ow Qlhertlhic41 responthillt￿s In acc¢rdaThce ￿th(heSe
requlremenis. We belleve thaithè audlt e￿dence we have obtained 15 sulfic￿ni 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 Stalen￿n[S are guthorfsed for155VE.
rreS￿￿5￿?1Ill￿S 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 [￿lO￿An5 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 st9￿￿ntS is nor JpproprtaLt,' or
the exetthive ha5 not dlsclD5ed in thp finantial state￿￿￿t5 anyid2nlified material uThcertalnties that rnayca# sigDlf1c3DL doubt
bDut the chadty'5 abililytD continue to athpl thE going concern basis of aCco￿lEf￿3 fora perfodot ai leasltwelvt monihs frorn
date knthen thr Ifn&nt￿ state￿￿￿t￿ are auihorfsed foru5ue
Other InfDtrnat14n
The other InlormalKbn crffiprises Ihe iThlorrMtion iD¢luded1n Jnnual report. DtherthaTh the flnanclal Sta￿￿ent$and èudlt4r'S rewrt there¢n. Theextcutlve 15 reswn5tt
fgr ih2 Dlher infDtm&tion. Our O￿n19n on Lhe fiDaDci41 Slate￿￿￿ (bes noicover ot￿r Informèih)Th and, extept to the extent otheTrrfse ey4>llcltly51ated In Ye￿t. we dD
not empre￿ anyforrn of a3wraDce conclushn thEreon.
In connectbn ￿lhOUr Judli of financlal 5tat¢ment5, our responslblltty Is io read Otherlnforn*t￿Tr 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 Incon￿stende5 pr
pPI￿ni malertal m155tatEmEnt5, we are reoulrEd iodptetminp whether thpre 15 a tnaterial mis5tateffl2nt In the financial stateTh￿ntS or a materi&i mi55tatement of the ￿her
Inforniatb)n. If. based on the wu￿We 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 Incon￿lIent In any material re5rect Vrilhthe IiD4nclol sratemeThis'. or
- the charfiy ha5 not kept athquate accountlns record5.' or
e Ilnanclal 5tattfftents are not In aye¢M￿n¢ 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 the*xecudve
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 ne￿5sarylD Enable thp Preparat￿Th of Iinanclal siatements that are free
rrommatertal mbstale￿￿nt, whether due to Iraud or error.
In wephnng the linanaal 5taiements, the execut￿e fp5PDTh51ble torasse￿nI cha￿ty,$ abllllylo Cont1n￿ as • s4)Iniconcem, dlsclosln8* as appllcable, rnatiers reiaLed to
gofng concern and using the ￿￿9(OnCern basis ot accountingunless t￿￿execUtIVe either intend tts Ilqthdate charlty or toceèse operaLloThs, or ha¥e nore411stic 4iiernaii¥e buL
to do 50.
Audltor's responsl)illlfes forthe •LtdltofthÈ fina￿141 st•t•rn￿tS
OwobJectlvè& 4re to obtaiTh reawnable a5SUtance about whpther the financial 5tateThLentS as a vthole are Iree Iromrnaterfal ￿Ssta￿rnenL, ￿heI￿r￿Je 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 cond￿Led h) accordance wllh ISAS IU%I
¥￿11 alwayidèteci a materlal mlsstatement when It exlsts. 11￿$¢1[*Men¢$can from ftaud oremjr and aTe cOn￿dered matedal if, Indi￿dUallY or ITh a24￿gate, theycotsld
reasonabiybe expectsd to Inlluence the economk dtclslons of u5erst•ken on ihe b4si5oftrese flnancial Itaternpn¢5.
Irresularftles. IncIL￿lIng fraud, are Insiances of non<oryiiJnce an¢ regulations. We design procedures in line ￿th fespon51bllitlp5, Outllned ab)¥e. to delect materfal
rnlsst&eff*nts In re¥*clofirreqularll￿$, inciudlns Iraud. The extent to ourprocethres are capable ol detectln8 Irrèguiarftles. Includlhg fra￿j Is detalled below.
EX￿&had￿h as to èxtehltht lU￿t￿a5 condtsredcapabTe ofdeteci£ni IrfeAul•rftle5, In¢luthD8 fraud
The oblectiNES of OLY audft In respect of Iraud, are- to IdenLlly and assess the rlsksof Materi￿ mi55t4*rnenE of financial slateTrLents due to Iraud.. ￿ObtaIn 5u11￿1efftt
ppropnate audit ewdence regardiTh4 a55e55ed rishs ol mateAal mi55tatE￿￿ftt due to Iratsd, thrnuqh deslgnlng and impltmentlni appr(yiètÈ r¢spJ75es to those a55e55ed rith5.'
and io respond apwopriately to in51ance5 af traud L* 5U5pe(ied fraud fdèThl1l￿a durtng the audll. Ho¥ie¥er, Ihe P￿rnaryr*¥￿51bfl1lY lor Ehe preventlon ¢elerllan ol fraud re*5
Ilh tr*)thrnan•gement and tho* tharyd with goyetnance of thp chan¢y.
Our approathwas as lollowk
Wt obt•lnÈd 4Th un&rst4ndlni Of the leial reiul0trryfeq￿r￿￿￿1& applKabie to lh2 charftyand con5Wpred that the ￿5t &18hifiCaTrt
re the cha￿L￿$Att I￿ts & 2011, Charlty SOPP. and UK financi)I reportlni stJndards )5 i￿u¢￿ ty ￿ Finan￿￿1 Pkportiny c￿￿(Il.
we obtélned èn underst4ndln2 ol howthe charity complleSWllh these requvemeThts bydiscU￿l0n5 ￿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 under￿andIng, we de￿gned specllk aFVropr￿te audlt prKedLYe5 ioldenLify iD51ance50f non.compiian￿￿lh law5 and rryuiations. Th15 intLu￿ maklnq enquirle54f
manasetfftnt thd those thar4ed￿th goYernèTrce ènd obtalnfni addiiional c0rrrt￿rnIlve a5 reqwred
A5 Partvf an audit a(cardance wlth 15A5 IUKI exerdse professlonal SU￿eMent 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 ba￿5 forowoplnlw.
rfsk of not detectlng a rn)Eeri31 mi55tatemen¢ resultlllg from Iraud is hI￿r 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 Intern￿￿￿tr￿.
Ivaiuate the 6ppropriatene5501 attoUnllThg ￿1￿leS used and Ihe reèsonabiene5$0racco￿tlni e51im4te54nd reialed dix105ures m4de by
the eiecuiive.
40rK1L￿e on )ppropriJtene550f¢he execuibve's use ol sDinsconcetn ba51501 accuuntins and, based on the èudli e￿denCe
oThllnup a5 a going concem. If we c￿l￿d? thai a mèterkl unceiialnLy exlsts. we ar¢ requlred io draw )IteDLTOD In our•￿111¢r,$ re
io the r¢l)ied dlxlwures In the financi)1 SI4￿￿￿￿15 or, if such ¢lxlo5ure5 are Inathquate. to ThKthfyouropinion. Ourtontludons are
ba5pd M ihe audlt e￿denCe 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.

THEr￿iDE 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 d￿C￿sUre5. and whetherthe linancial
5taiements represeni ihe underi5rfni traTrsa¢tlons and events in a tnanner thalachievE5 fairpresentatilln.
We coffffiunlcated relevanL law5 and r￿ulatrOn5 and wtentlal lrnud to all ensasetnpnt team members and remained alen io JryiDdicatlDDS of fraud or r￿n-C￿pIlance
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 r￿k of noi deiectlThg a maiertdl
mi5state￿￿Trtdue 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. mfsrepte￿￿tbEi0nS0r th2 ovetride ol Intetnai control.
A furt￿rdesC￿pIf¢n of our r￿ponSIbflItIts Is avaliable on Ihe Fknanclai Aeportlng CoUncll'5 web5fte at.. httw.-Il¥rww.frC.or8.uklaudiwsre5￿ibllit￿. Thls dexrlpiion lonn5P4rt
of otsraLtdltorfi report.
Use of ourryrt
repart Is tnade solely to the UtsterExecutive. asa boty. Our Judlt work has been undertaken $0 Chat we mlghl State Ulster Extcutl* those mattergwe are required ia
&tate to thpm an authknr's rewrt and lornoothprpurtw. To the lullest exieni permllted by Ièw, we th nol aCCepiofas5ume re5PtsTh51bflltyto any partyother than the tharfty
Jnd U15ter Executive as 8 forour&L&llLwoth, for Ihls repori, or lorthe oplThlon have (orTh￿d.
Mo-rQ ,1.)
Auor• IN.I.I LLP
5totutttryAudltor
Done$& 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
I￿￿M￿aTrd endDWTr*nts from..
Chirftable acu￿ti*l..
mbershlpsub%crlpih)Ths
A*mbers tradlny
27,310
I￿,745
439.410
181,792
102,53S
11.427
5,740
667.345
439,410
Events intome
Grants recer4abie
Donit*onsand leydes..
9,294
9,294
5,677
Invostm•nts..
InvesimeTri IrKomp
19.505
476
2Z.426
oth•rfjnEom•'.
IDtere# rÈcewable
Fundrais￿9
79
9,3Z9
9,)29
Total IM•me4n4 endowThents
nthture OD..
Charitsbio &c￿￿ti•$..
mbers trading
,87P)
14SS,1601
1341,2801
Gufdlns (k¥e￿￿￿ent
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 ￿ Invest￿￿￿t5
(74,3471
NEtInCg￿*1<*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 tr*revAIh.
The Staiemeni of FlnaKlal Ac11￿17*5 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
Deb￿r5
Granis
Bank andcash balantes
6,993
40.66J
8.374
41.057
358,456
4,010
042,927
406,789
CURRENT U*tsIUTIES
I￿,990)
rtETCURRENf*ssETS
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 CLynmI5￿Qn?r
IWPatrickWils
U151W Hofb)rary TreagJrer
The no￿5￿N pase5 12-21 lormpart of these Ilnanclai 51at2rr*nts and thDuid b¢ re4d In cgnjurKih?D tr*revrfth.

THEGUIDE ASSOCLATIOH, PROVINCEOF UL¥fER
CASHFLOW 5rATE￿NT
YE4R ENDED 31 Alh&CH 2023
Notè
1023
1022
N*t¢ashlnflow
Fromopr4tIDU8CLi￿ll￿
21
161,22Ql
R•tvm50nInv￿t￿i￿tsand s•￿¢1￿101 flnance
Inierest pai
Interest r￿elled
In¥tstmenl Incornp
(7841
29
64
20,315
22.8
Netcashffowlr¢Jrn returns on Investments 4ndseMdni•f flMn¢e
tsl expenthture4nd fln4nc141 InvestmeTri
pay￿￿￿1 tu acquire tanqibie flxed assets
pl￿￿E to acquirè addiih)Dal investrD8nt5
ProceedsoTh sth ol In¥estments
n83,5961
466.4)8
299,768
Ne1C￿hnOW Imrn •xp•nthturo and11nin￿￿
43.460
1106,2441
I￿r￿sell¢jecr¢IsQ) In ush
865.933
Cash ond cashequiYalent5 St the bpyinnfn¥ol
379,433
Total and cash ¢q￿val<￿ts at the end Ofthe year
987,24J
234,W
12

THE GUIDEASSOCIAnON, PROVIIICE OFULSTER
NOTESTOTHE FINANCLAL sTATE￿NTs
YEIR ENOED 31 h14RCH 2023
1. STATEAI£NfoFACCOUNnNG POUCIE5
ThESe are thp financial 5taiement5 af The G￿dE A5W)tlon. ProVIn￿ of Ulster I'Glrlguldlnq Ulstprfl and thpy relie(t thp acliwtl￿ it undErtak￿ on behalf ol Glrf8uhYiDg U131era5
W￿le. fymtles and DIY1510n5￿thfin the Proylnceof Ulster arE ￿sPon￿bIe fortheir own Iinance5 and linancial sta¢ementS.
Thp finantial 5t3iement5 have been prepared in accordance %*lth ACCOUntlng and Re￿rtIn9 bycharities.. state￿￿nto( Recomtr*D¢ed Practice applk8Ne to(h￿IlIeS 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 P*portlnq siaThdard appllcabie In UK Republ￿ ol Ireland (FR$ 10ZI.
Tr prfrK1pal accountlni p)lIc￿saPpl￿d In preparatlon ol thp finanrtai stateD￿ntI ar¢&5 fdigw5:
Incorne reca8Trlllon
Is recognlstd when the Charity hasenis1￿ment to the lunds. anyperfutma￿e 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 F￿d$
Girfguvjing u￿re15 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 stt*dule of the mo¥ement5 On each restrftted fwd Is 5elout in note 19.
Fund acc¢)untlni. ￿￿¢￿al￿d fuhd5
tre518nated lund5 are ￿nreSl￿Cted 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 rect￿l.
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 e￿p¢ dalla¢￿￿5. are accO￿ted forwhen receNed.
Gr￿ts
Revenue 8Trnt5 crediied io rever￿ In Ferlod In whkh Ihe related expendtture Is Incurred.
Exp•nthtur•
Expendilure15 recogn15ed Dnce thEre f5 a legal orCon5ttw¢i￿QbIjga¢￿)Tr t¢ mthea payment ¢0 a thlrd party, Ills probame thaisettiement VAII be requlred and thè aft￿U￿t 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
T￿n￿￿e fixed assttsand dEprnd4dDn
TOTh¥￿51¢ fixed a55et5 are stated alc￿[. or4t ¥al￿tI¢ll. le554ccurnulaied depreclatlon.
Depreciatlun is calculèied su as to write uff t￿ coslof fixed a5set50ver th2ir an[Ki￿ted u5elul INe3. Theannual raresof deweclathjn U5Ed are a5 fol￿)¥¥5..
Fixtures and Fittinv
- 10X Wucing balaKe
0111￿ Equipment
- IQX Reduiin4
Ihvestments
InYestmpnt5afe Slated at ma￿L value althe bhiante skel dale in arcordance ￿th Ihe SORP.
Reall*d and ￿realIsed ialns orlossES On In¥estmentas*ts are attounted fur￿lhI￿ the partiruiarfund50f whth Ihp fnvv5twent U5et5 foim
part.

ThE GUIDE ASSOCIATION, PROVIN￿ OF ULsfE
NOTES TO THE FlWANCL4LSTATE￿HTS IconiSnuedl
YEAR ENDEO 31 MARCH ZOZJ
STATEMENT OF AccouKfiNG POUCIES l<ont'dl
Stocks
si￿￿￿are¥￿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 aCtI￿li¢S￿l Ihe ye4r iheyare ￿70.
D•btors
Trade and OtP￿rd2bt￿sare reCDynl￿d ai ￿ settlemenl afterany trade dlscouni offered. Prepayff*nts 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 a￿o￿L.
CrodItors￿d 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 a￿La￿t dup io set¢lE thE dlisatlan can ￿ Tr￿agured w estlmatÈd ￿lIabLY. Credltors and prO￿S1OnS are norrnally recoinlsed ai i￿1r5etti¢rnent aThunt alter 3iloMr4 for any
de discwts dve.
Flh4hdal Instruthprtts
The Ch4rttyonlyh)s IlnbKjai )ssets and fIn￿(la1 Ilabilitlu ol ) kind thai q￿l)fy￿ b￿lC financial instru￿￿￿ts. &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 ll￿￿4 the elfectlve Inieye
n*thod.
Golni Concern
The thariLyprep)re5ft'54c(ount5 on ihe goins bas15. Alana8eTr￿t 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. manaw￿￿￿￿5¢5Srne￿t 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 reCe￿d 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 Fifl*J4c￿L 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 ￿mo￿lI 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
L￿alised Resirfctlons Supwt Scheme
EAc0￿d Rellef Fund
Nl Ttsurtsl Btsard
EASummer Pr￿r￿￿rne Fund
EACJmp Equlpment GraTrt
Dept ol Flnance Ca￿d Large NAVSchew
Atnoid Clark COMM￿11yFUnd
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￿£ST￿lirJNCO
Unr•itAct•dfunds
Gener
R*sidct•d
Funth
To
To
2022
Deslinatrd
DMdènd5 recelwed
29,5
29.5
476
476
2Z,826
22.826
Gainslllo55esl on thsposal of fin￿tMentS
GalnS1110ssesi (pn revaluation ol Invest￿￿n
4,n1
57.377
145.0741
174,3471

THE GUIDE AS50CIAnON, PROVINCE OFULsfER
NOTES TO THE FINAtr4CL4L sTATE￿i￿rs (candnu￿l
YE*It &4DED 31 A4RCH 2023
. DIRErrLY (MA￿TABLE E¥PETr￿luRE
thr
TradinR
Internatlonal D•v•loprn*nt
Trfps
ofGuldln8
£￿￿ts&
oth•r
Totsi
2013
Tot41
2012
Events& praJKt Èxpnthwr¢
Xlng Cetsrge A*morlal Fund
Event& Expendiiufe
EACapltal Grani Expendllu
Gltiwding UK SubSc￿plkn Support 202J
The National LotLeryCF. DDnnant ACLQuThts Fund Nl
Tesco Communlty GranL
UlsterScot5A8enty
PeerEdLK41TO
EA Summèr ProRrarrnme Fund
EA Camp EqUipTh￿t 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¥ei4pw*nt
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
38￿2
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 FlTridNa*L 5TATEA4Erirs (COn￿nue￿I
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¥eitTh*nt 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. sT￿F NUWBERS ANDR£MUNEPATlOrt
The a¥eraie nurnber4f lull-t1￿￿, part-ll￿￿and cawal Sthflervioyed by Glrlsuldlhy Ul%terdurfn3 theyearwas 3212022- 211.
The total remwr4¢bD and staff expenses paid in re5PPCt af these 5t3[1 Ilncl￿11ni natknnèl and pEn51Dn contributh?D51 w45 £J93,67012022- £277,174).
There wtre no employees w￿￿eMaIll￿￿nts exceeded E60.thX.
Thp keymanagement personnelof Giriguiding U15tercomprisEd 013 Tr￿mbers0t Staff IZOII.. 31, and iotalremtsThpktbn pafd in r¢5ytt of these Suff lincludlninaiiondi
InsuraDceon¢ pension contribut￿￿5> was t142,823 12022- Ll18,1841.
12. TANGIBLE FIXEOASSETS
Land &
£q￿￿nt
B￿1￿￿1% & 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 Assoc￿￿ON, PROVINCEOF ULSTER
NOTES TOTHE FINANCIAL STATEtrIENfs (Contin￿dI
IE4R ENDED 31 hURCH 1023
13. INVESTKIENTS
Unr•strict•dfund5
C*neral
Totsi
2023
Tot41
2022
Funth
Mèrketvalup at 1st Aprfl 2022
Addilionsat cosi
DIsws41s ai mathoLvaiu
Unreall*d 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 In￿￿MentS
974,é
4.459
4,￿5
979,￿¥
4.666
974,6
983,064
1,O60,JW
Guidp A5SDLlatlon, pro￿nCe olulster holds ICO% ol the Is5L*d &lare capiiai of Tr As%KlitloD Llmited a dormant campanyrey15tEred In Ntsrt￿￿rn Irdand.
14. STOCK5
St(Kks represeni ioods forresaie are part ol unrestricted y2n2rai funds.
15. DEBTOR5
Uhr¢strfct*d fund5
G•Mr41
D•5tsnat•d
Restrf¢red
Funds
Tr*tsi
2021
2023
Debiors
Grants Due
prepay￿￿￿t5 and atcrued Ir￿0￿e
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
Redrnj￿e 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 balan￿5 that were nol ￿ty￿re0 forknff*dlaie use, h*re ¢ranslerr¢d io Inv¢5¢ments durini Iheye&r. Isee ngte 13 alwl.
u￿r￿t￿rIed 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•JI￿at•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
InVeS￿ent
Trkn5forS
Itovfrorn
Funds
ope￿nI
lanr•
IKome ExwnthtUr•
Bthlanr•
Pr)t¢ H¢mori)l Bursary
Mf55 L￿￿e ￿er1de
ColoDei GG
Estaie ol DrAnna WatsDn
aushton Bequ￿1
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 (cantlnu￿l
YEAR ENDED )1 IAIRCH 1023
20. AK4LYSIS OF NET ASSETS BETWEEN FUNDS
Tan￿bI&
Ffxed
ssets
Lon8
Temi
Litibllltl*s
Irbv•itrnonts
Currant
Tot41
2023
Total
20lZ
uF*5r￿CTEfr 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
T￿n￿bI•
Flxed
let
CurMht
Lon8
Terrn
LlabIli￿•S
Irh¥•strnonts
Total
2012
202)
Pratl B￿S￿ry
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
2.929￿75
21. CONNÉCTEtsCHINTI
Tre GuidE￿￿￿lallD￿, P￿￿te trILnsier lsconnecied LOTr GuideA550cialion vth05e hpadquarter5arE at 17119 BUt￿nghaM Palace Poad. Londm. Ther¢ are DtTrKt
Countries, Re8ion5, ￿￿tIes, DI￿510n5, 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 ￿t￿tIes.
MrPatrldtlMtson acts as HonoraryTre45urer hasa bu5inE55relatiDn5hlp vAkh Redmasme BeTr1￿ LLP, payThn15were rn4rfe io Redmaynp BpnlleyLLP for
PtUfe5￿onaI seNkes dLYlng theyeu. These )Moun¢e¢ to 110,723 11021- E13,6161.
22. RErnUATOK OF I￿r MOVEKNT IN FUNDSTO NETCASHfLOWS FROM OPER4nNfj ACllVlllE5
202J
Nei moveThD¢ In lund5
Finano o)5t5
Intere5trerehed
Investment Income
(GalillL￿5Or Inve5trrenls
(Ga￿1>/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 Ic*inttTrueé
YEIR ENOED 31 Ik4RCH 2011
23. STATEMENT OF ￿NIN￿ALAC￿VIn￿ YE4RENDED 31 Ik4RCH 2021
Unr•5trict•dfunth
Genèral
0*￿1n•t•
RestrtctÈd
To¢aT
2012
Fu
IrKom• andenrfowments fr4rn'.
(harftaNe aetsvtb•5'.
l*mber5hlp 5ub¥ripLIQD5
l*rnbers trad1Th4
153,088
102.535
ZB,704
181,792
IOZ,535
Events uKame
GrJDts re￿fvab
5,740
82,103
5.740
667.345
585,242
Dunrtlons and leyde5'.
Donatlons
5,627
5.éZ7
InYÈstmoTrts.'
In￿sim￿ni Income
11.390
42
2Z,826
tYherlrKome".
Z9
29
FuThdratsfn$
Totsl Incorno and endovnnents
thtur• on..
mbers trading
(218,6591
1341,2801
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