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2024-05-31-accounts

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

REGISTERED NUMBER: 1024549

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2024

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

REGISTERED NUMBER: 1024549

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 MAY 2024

Pages Contents

1 Trustees and advisors 2 - 4 Report of the Trustees 5 Report of the Independent Examiner 6 Balance sheet 7 Statement of financial activities 8 – 14 Notes to the accounts

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

TRUSTEES AND ADVISORS

TRUSTEES :

Brigadier AD Meek CBE (Chairman and life trustee) Lieutenant Colonel RA Rosenhead MBE FCG (life trustee) General Sir P Sanders KCB, CBE, DSO, ADC (appointed 30 June 2022, retired 29 May 2024) Ex Officio Trustee General CRV Walker (appointed 29 May 2024) Ex Officio Trustee Major General CS Collins DSO, OBE (appointed 4 July 2022) Ex Officio Trustee Colonel RM Smith (Re-appointed 23 October 2014) Colonel G Sugdon (Appointed 12 April 2016) Lieutenant Colonel J Rimmer (Appointed 12 April 2016) Major AM Laycock, (Appointed 4 January 2022) Major DR Murphy, (Appointed 4 January 2022) Major RAM Baxter (Appointed 9 April 24)

BANKERS:

Holt’s Military Banking 200 Fowler Avenue Fowler Business Park FARNBOROUGH Hants GU14 7JP

FUND MANAGERS:

GAM London Limited 8 Finsbury Circus LONDON EC2M 7GB

The Charities Property Fund Cordea Savills LLP, 33 Margaret Street LONDON W1G 0JD

INDEPENDENT EXAMINER:

PJ Chamberlain FCA Chamberlains Elm House, Tanshire Park Elstead, GODALMING Surrey GU8 6LB

TREASURER & SECRETARIAT AND OFFICE ADDRESS:

The Independent Services Agency Limited PO Box 314 West End WOKING Surrey GU24 9FA

1

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

REPORT OF THE TRUSTEES

YEAR ENDED 31 MAY 2024

OBJECTS OF THE TRUST

The objects of the Trust as stated in the Governing Instrument are:

THE AIM OF THE TRUST

The Trust aims to help make soldiering fun.

ACTIVITIES DURING THE YEAR.

The Trust was formed on 19 June 1993 with the above-mentioned objects and was subsequently registered as a Charity under the Charities Act 1993. The initial funds of the Trust were provided by Service Non-Public Charities of The Berlin Infantry Brigade.

In June 2006 GAM was appointed as the Charity’s investment manager. The income of the Charity is raised by the encashment of units in the portfolio of GAM Funds at quarterly intervals and from an investment in the Charities Property Fund. A total return policy is followed. The income is used to support a wide range of activities across the “Living Army”.

In all, during the year the total number of soldiers (of all ranks) benefitting from all grants made by the Trustees was 3,549, of whom 2,177 were junior ranks. The total in the previous year was 4,117, of whom 2,366 were junior ranks.

The bedrock of the Trustees’ grants policy is the recognition that “The Soldier on the Gate” is to be the prime beneficiary of any grant funding. Thus low level activity at unit and sub-unit level, particularly for novices, has been supported. High-cost activities with limited numbers of officers and soldiers taking place, often in remote locations, have been regarded as a low priority. However, the Trustees recognise that there are Establishments and Training Units where it is extremely difficult for members of staff to get away and participate in “fun activities” and these have been supported. Applications from The Reserve Army, The Royal Military Academy Sandhurst and University OTCs have not been supported during the year.

In summary, the Trust remains flexible, it already has a very short “flash to bang” time in respect of the payment of grants to units and to individuals, and grants will continue to be aimed mainly at “the Soldier on the Gate” for the purpose of helping to make soldiering fun.

The administrative expenses of the Charity are tightly controlled. They are covered by the quarterly income received from the holding of income units in the Charities Property Fund.

PUBLIC BENEFIT

The Charity promotes the efficiency of the armed forces of the Crown by rewarding initiative, supporting adventurous training, sport and other activities which are not adequately, or directly, provided for from Public Finds. It is clear that the work of the Charity benefits individuals in their building of self and group awareness, morale is strengthened, and thus it is taken that the Charity aids retention and potentially recruitment into the Army.

2

PLANS AND EXPECTATIONS

The income of the Trust will continue to be applied in support of projects that provide the broadest range of benefit to the largest numbers of serving personnel. The Trustees consider applications for support both in and out of committee and they pride themselves upon their ability to respond rapidly to requests. The Trustees have the power to spend capital and use the total return approach to provide the level of funding that they set from time to time.

FINANCIAL REVIEW

The total net assets of the Charity have increased in value during the year from to £3,987,535 at 31 May 2023 to £4,348,914 at 31 May 2024. This is in line with general market conditions. The Trustees are content to retain their present investment policy, and their Managers, and to weather any financial storms that are encountered. It is felt that the investment risk faced by the Trustees is minimised by the Multi-Manager approach followed by their main Investment Manager.

Instead of relying upon a flow of dividend income and interest generated by a segregated portfolio, the Trustees seek, through their investment policy, to obtain the best possible total return. They raise the funds needed to meet their grants policy by the regular encashment of units of the GAM Fund. This income is supplemented by the quarterly distributions from the Charities Property Fund, which are used to cover the administrative costs of the Charity. The method by which the best total return is achieved is left entirely to the discretion of the Investment Managers who brief the Trustees on their policy and their results at Trustees’ meetings. The performance of the Investment Manager is monitored by examination of quarterly reports and at Board meetings.

As the Charity’s investments had been managed by GAM for some time the Trustees held a formal review and reappointed GAM.

GOVERNANCE AND DECISION MAKING

The direction of the Charity is reviewed at regular six-monthly meetings of the Trustees.

The day to day running of the Charity remains in the hands of the Secretariat.

Bids for funding are received electronically by the Secretary from various military sources. These are then passed to the Trustees for consideration out of Committee. Trustees’ decisions are recorded on a spreadsheet and grants at the agreed level are then paid by the Secretariat. Larger bids are required to present to the Trustees at their meetings.

An exception to this method of operation is in relation to Winter Sports Bids where the Trustees authorised a per capita rate of grant of £20 per head with a budget ceiling of £30,000.

Internal control of expenditure is by way of periodic circulation of information regarding grants and by reference from the Secretary to the Chairman when policy direction is required.

The major risk as assessed by the Trustees is one of a total collapse of the Stock-Market but they regard the wide diversification of the Investment Funds to be their best obtainable safeguard. The Managers at GAM have authority to liquidate the portfolio and to hold cash only if they should judge that this is the best investment option. The Trustees are of the opinion that their Charity remains a going concern.

3

RESERVES POLICY

The investments of the Charity are the source of all the income for the Charity. No further endowment is expected or likely to be received. The capital of the Charity must therefore work to obtain the best possible capital growth and income which when combined produces the total return. The overall aim is to maintain the real value of the investments to enable the Trustees to increase grants in line with inflation. The Trustees review the amount of their investment ordinarily at each Board meeting and, in the light of circumstance and advice, decide how much it is reasonable to expend by way of grants to the “Living Army”. Other risks are deemed to be minor in comparison but an ongoing assessment of risk is maintained.

Written policy documents are in place to cover risk management, investment and conflicts of interest. No such documents are required to cover volunteer management, safeguarding vulnerable beneficiaries or complaint handling as the Charity has, and is most unlikely to have, any involvement in such matters

The Trustees are all “volunteers” and offer their services on a financially un-rewarded basis, other than travel expenses when necessary. No other volunteers are employed.

No regular fund-raising activities were or are employed.

RECRUITMENT AND TRAINING OF TRUSTEES

Potential Trustees are identified from serving officers who have shown ability and aptitude. As a Trustee will be retiring shortly (on taking up an overseas appointment) Major Richard Baxter was co-opted to take his place. Most Trustees serve for a maximum of two terms of three years, but there are exceptions to this when individuals have knowledge and experience considered to be of high value. Ex-Officio Trustees rotate every two years. There are two life Trustees (originally there were four).

Trustee training is provided by the Investment Managers and by others operating in the general field of “Charity management”. The Secretariat works solely with and for military charities and is available for the giving of advice at any time.

Signed by a Trustee on behalf of all the Trustees;

…………………………………………………………………………….

26 September 2024

4

Report of the Independent Examiner to the Trustees of The Berlin Infantry Brigade Memorial Trust Fund

Independent examiner’s report to the trustees of the Berlin Infantry Brigade Memorial Trust Fund

I report to the trustees on my examination of the accounts of the Berlin Infantry Brigade Memorial Trust Fund (‘the Trust’).

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Paul J Chamberlain FCA Chamberlains Chartered Accountants Elm House, Tanshire Park Shackleford Road, Elstead Godalming Surrey GU8 6LB

Date: 26 September 2024

5

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

BALANCE SHEET

AS AT 31 MAY 2024

Note
FIXED ASSETS
Investments
2
CURRENT ASSETS
Balances at bank
Debtors
Interfund balances
CURRENT LIABILITIES
Creditors due within one
year
3
NET ASSETS
Representing:
Funds brought forward
Net movement in funds
Funds carried forward		 2024 Total
£
4,334,116
18,698
-
18,698
3,900
14,798
4,348,914
3,987,535
361,379
4,348,914		 2023
General
£
-
18,698
-
-
18,698
3,900
14,798
14,798
1,162
13,636
14,798		 Designated
£
4,334,116
-
-
-
-
4,334,116
3,986,373
347,743
4,334,116		 General
-
8,930
-
-
8,930
7,768
1,162
1,162
25,842
(24,680)
1,162		 Designated
3,986,373
-
-
-
-
3,986,373
4,093,780
(107,407)
3,986,373		 Total
£
3,986,373
8,930
-
8,930
7,768
1,162
3,987,535
4,119,622
(132,087)
3,987,535

The notes on pages 8 – 14 form part of these accounts.

The financial statements were approved by the Trustees on 26 September 2024

....................................................

6

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MAY 2024

Note
Incoming resources
Investment income
4
Allocated investment
returns
5
Total incoming resources
Resources expended
Cost of generating funds
Fund managers’ fees
6
Charitable activities
Grants
10
Administration
Governance
Audit/independent
examination fees
Management and
administration
Treasurer’s fees
Miscellaneous expenses
8
Total resources expended
Net incoming/(outgoing)
resources
before transfers
Transfer between funds
11
Net incoming/(outgoing)
resources before
investment gains
Gains/(losses) on
investment assets
NET MOVEMENT IN
FUNDS
Balances brought forward
at 1 June 2023
BALANCES CARRIED
FORWARD
AT 31 MAY 2024		 2024 Total
£
56,265
-
56,265
11,699
95,997
3,684
12,500
545
124,425
(68,160)
-
(68,160)
429,539
361,379
3,987,535
4,348,914		 2023
General/
Restricted
£
56,265
103,000
159,265
-
95,997
3,684
8,333
545
108,559
50,706
(37,070)
13,636
-
13,636
1,162
14,798		 Designated
£
-
(103,000)
(103,000)
11,699
-
-
4,167
-
15,866
(118,866)
37,070
(81,796)
429,539
347,743
3,986,373
4,334,116		 General
52,009
100,000
152,009
-
123,576
4,500
8,139
174
136,389
15,620
(40,300)
(24,680)
-
(24,680)
25,842
1,162		 Designated
-
(100,000)
(100,000)
12,502
-
-
4,069
-
16,571
(116,571)
40,300
(76,271)
(31,136)
(107,407)
4,093,780
3,986,373		 Total
52,009
-
52,009
12,502
123,576
4,500
12,208
174
152,960
(100,951)
-
(100,951)
(31,136)
(132,087)
4,119,622
3,987,535

7

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

GENERAL INFORMATION

The Trust is a charitable trust registered under the Charities Act 1993. The address of the Trust is given on page 1.

1. ACCOUNTING POLICIES

Basis of accounting

The financial statements have been prepared in accordance with the Charities SORP (FRS102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). The charity meets the definition of a public benefit entity under FRS102.

Realised gains or losses on disposal of investments are shown as the difference between the amount at which they were valued at the beginning of the year, or cost if purchased during the year, and sale proceeds.

Funds structure

The Trust funds are fully unrestricted and expendable. However, the Trustees wish to balance the needs of current and future beneficiaries and so the invested funds have been set aside into a designated fund to produce both growth for the future and current income. Under the Total Return policy adopted for the majority of the investments, current income is achieved by sale of the requisite value of units of investment. This income is transferred from the designated fund to the general fund for current usage.

Investments

Investments are stated at mid-market value at the balance sheet date.

Income

Transfers from other charities and other income are recorded in the Statement of Financial Activities when received. Sales of investment units, dividends and bank deposit interest are taken into income on the basis of the amount receivable during the period.

Expenditure and grants payable

Grants payable are included in expenditure as they are approved, unless they are specifically in reference to a later period. Other expenditure is included on an accruals basis and is inclusive of VAT where applicable.

Allocation of overhead and support costs

Costs are allocated between the funds as appropriate. Where they apply to both, a reasonable proportion is attributed to each.

8

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

2. INVESTMENTS

Market value at 1 June 2023
Acquisitions
Disposals (market value brought forward)
Unrealised Investment gains/(losses)
Market Value at 31 May 2024
Cost at 31 May 2024
Total realised and unrealised gains/(losses)		 2024
£
3,986,373
486,070
(514,280)
375,953
4,334,116
3,528,886
429,539		 2023
£
4,093,780
442,410
(501,976)
(47,841)		 2023
£
4,093,780
442,410
(501,976)
(47,841)
3,986,373
3,455,874
(31,136)

The following investments, based in the UK, accounted for more than 5% of the value of the portfolio at the year end:

2024 2023
£ £
GAM Star Composite Global Equity 625,107 14% 521,408 13%
iShares GBP Ultrashort Bond UCITS ETF 413,666 10% 344.400 9%
Aberdeen Standard Liquidity Fund 364,778 8% 150,582 4%
Charities Property Fund 353,610 8% 374,580 9%
iShares Core S&P 500 UCITS ETF 330,075 8% 304,587 8%
UBS ETF S&P 500 ESG UCITS 317,194 7% 393,717 10%
GAM Star Tactical Opportunities 257,528 6% 248,323 6%

3. CREDITORS AND COMMITMENTS

Accruals – Independent Examination / Audit
Secretariat
4.
INVESTMENT AND OTHER INCOME
Dividends – Charities Property Fund
Dividends – GAM funds, reinvested
Bank and fund manager interest		 2024
£
3,900
-
3,900
2024
£
23,230
32,054
981
56,265		 2023
£
4,716
3,052
7,768
2023
£
15,673
36,231
105
52,009

9

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

5. ALLOCATED INVESTMENT RETURNS

Under the Total Return policy adopted for the GAM investments, no income is received, as such, other than that implicit in the change in the value of the investments which takes account of the re-investment within the fund of accrued income as well as the growth of the underlying securities. Funds for the current needs of the Trust are obtained by the sale of investment units. This is reflected as a transfer from the Designated fund to the General fund and is treated within the latter as equivalent to income. In the year ended 31 May 2024 £103,000 was paid to finance grants (2023: £100,000).

6. FUND MANAGERS’ FEES - GAM

GAM’s Annual Management Fee is charged within the Portfolio at a rate of 0.5% per annum. The fee is charged quarterly in arrears and is subject to VAT. There are no entry or exit charges on the purchase and/or sale of funds held in the portfolio. The underlying funds in the portfolio have their own fees and charges, which vary according to the manager GAM has appointed to manage the fund. All performance is reported net of fees. The fees are shown as a figure net of rebates in the Statement of Financial Activities - £11,699 cost (2023: £12,502 cost). GAM’s fees cover all aspects of the services that they provide.

7. FUND MANAGERS’ FEES – CHARITIES PROPERTY FUNDS

The management charge for the Charities Property Fund is approximately 0.58% per annum, which resulted in a charge of £2,370 in the year (2023: £2,509) reflected within the movement in the value of the fund.

8. TRUSTEES’ REMUNERATION AND EXPENSES

No Trustee received any remuneration from the Trust in the year; nor in the previous year. Reimbursement travel and room hire expenses of £545 were paid in the year (2023: £175).

9. STATUS AND APPROVAL OF ACCOUNTS

The Berlin Infantry Brigade Memorial Trust is a recognised charity registered with the Charity Commissioners under registered number 1024549.

The accounts and Trustees’ Report were approved on 26 September 2024.

10

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

10. GRANTS
Grants were awarded for four main purposes during the year, as follows:
General Sports
Winter Sports
Adventurous training
Welfare and other
Less: Grants refunded
Less: Old Outstanding cheques written back		 2024
2023
£
£
54,640
73,391
27,000
32,040
8,760
17,070
9,265
4,000
99,665
126,501
(2,418)
(2,925)
(1,250)
95,997
123,576

General Sports

29 RLC RLC Sailing Assn Seaview Regatta 85
2 Scots Tiger Fusilier 23 250
Int Corps Ex Green Runner 1,100
The Royal Lancers Ex Kingston Lancer 500
27 Regt RLC Boxing Tour USA 1,000
Agc Brazilian Jiu--Jitsu Team AGC BJJ OSV Texas 2023 250
3 Regt AAC Ex Coyote Kite 400
22 Sig Regt Ex Stafford Ballers 23 650
AMS Wakeboarding AMS Wakeboarding Championships 160
1 IG Irish Guards Golf Tour 2023 (Ex Rough 500
RAPTC Squash Tour to Mauritius 250
RLC Badminton RLC Badminton OSV 700
22 Sig Regt Ex Dragon Trail 23 600
2 R Anglian Ex Swinging Sphinx 500
Army Parachute Assn Army Canopy Piloting Team 200
AMS MTB Enduro OSV Madeira Ams Enduro OSV 350
Outreach Group 11 Bde Ex Orange Crush 23 200
1 ATR (P) Ex Tiger Asten Shred 750
13 AASR Pegasus Landing 600
3 REME Ex Bull Run Ii 900
British Army Brazilian Jiu Jitsu 500
DST Ex Broc Runner 2 300
RAC Triathlon Ex Iron Gauntlet 23 750
3 Army Football Teams Both Sexes OSV Football Australia 2,000
11 Sig Regt R Sig Table Tennis OSC 2023 500
AGC Ex Cape Thunderer 1,800
2 FS BN REME Ex Cypriot Endurance 400
HQ 104 Brigade Ex Laguna Warrior 700
4 Regt RLC Ex Himalayan Eagle 23 900
23 Para Engr Regt Ex Eagles Speedstar 1,350
JHG Ex Episkyros Nike 230
Carried forward 19,375

11

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

DED 31 MAY 2024
£
General Sports Brought forward 19,375
AAC Ex Eagle Baller 800
Scottish & N Ireland Personnel Recovery Unit Ex Atlantic Recovery 500
9 Regt RLC Ex Episkyros Nike 150
DMS Whittington Ex Episkyros Nike 320
UKAF Volleyball Assn UKAF OSV Australia 550
Gurkha ARRC SP BN Ex Safalta KO Batoma 1,000
Scots DG Ex Sri Lanken Eagle 1,500
4 Ranger Ex Falcon Runner 150
3 (UK) Div Sig Regt Ex Kiwi Swing 400
Scots DG Ex Winter Eagle 23 & Eagle Challenge 750
BA Brazilian Jiu Jitsu Int Brazilian Jiu Jitsu Frd Euro Champi 475
Guards Cricket Club Ex Frosted Googly 150
Army Cycling Union Ex Athena Storm 24 850
23 Para Engr Regt Ex Himalayan Eagle 23 600
Int Corps Cycling & Triathlon Team Ex Intcycle 24 850
Army Indoor Rowing Team World Indoor Rowing Championships 1,400
Army Cricket Association Army Senior XI Tour 2024 1,000
RAPTC Triathlon OSV Dubai RAPC Triathlon OSV 400
Army U25 Hockey U25 Hockey OSV Gibraltar 750
RLC Cycling Pte D Bolland Purchase of Bikes 250
Army Tennis 2024 OSV & Trg Camp 800
RAPTC Cycling Team Ex Velo Apostle 500
22 Sig Regt Ex Stafford Swing 24 500
Inf Cycling Inf Cycling OSV - Cyprus 24 650
2 Para Bataan Memorial Death March 24 600
RA Polo Club Ex Ubique Chukka 24 200
RE & Small Corps Hockey Club Ex Sapper 6 800
1 Lancs OSV Belgium/ We Ride Flanders 500
Inf Squash Team Ex Antim Boast 200
Army Women's Cricket AWC Development Trg Camp 500
22 Engr Regt Ex Swinton Goals 500
Infantry Football OSV To Miami 1,100
HQ SJC (UK) Ex Montgomery Freefall 200
1 Sig Regt R Sigs Hockey Trg Camp 500
RLC Women's Football Ex RLC Striker 24 500
HQ SJC (UK) Ex Montgomery Freefall 2024 910
RA Rugby Football Club RARFC Italy Tour May 2024 1,550
REAFC Ex Brisbane Sapper 2,000
AGC Volleyball Team AGC OSV Volleyball 1,500
2 Med Regt Ex Lion Mailliot Jaune 450
Scots DG Ex Spanish Eagle 600
Int Corps Ex Green Sun 1,100
Army Sailing Association Ex Extreme Surf Rhodes 24 600
AGC Football Tour OSV AGC Football Tour OSV 1,700
3 Regt AAC Ex Flying Shuttle 550
Scots DG Ex Solent Eagle 400
Carried forward 51,630

12

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

DED 31 MAY 2024
General Sports
Brought forward
1 RGR
Ex Kukuri Swing 24
BFB Garrison
Ex Kukuri Swing 24
29 Regt RLC
Ultimate Tour Soccer Sixes
RAFC
RAFC Tour to Cyprus
DHK Station
BFC(W) OSV Tour Dubai
Corps of Royal Engineers
Ex Ubique Velo 24		 £
51,630
250
210
700
800
250
800
54,640

Winter Sports

Combat Ready Trg Centre (UK) Ex Wyvern Archer 24 400
2 Para Ex Blue Alpine 940
HQ Home Command Ex Monty Merger 24 960
ATC(P) Ex Winter Tiger Alpine 4 640
DM ATSG Ex Logistic Boarder 240
47 Regt RA Ex Athena Frost 600
30 Sig Regt Ex Dragon Glacier 24 1 & 2 1,800
29 Regt RLC Ex Logistic Boarder 120
23 Para Engr Regt Winter Sports 480
HQ Inf Ex Frosted Blade 38 6,000
1 RGR Ex Nordic (Imt) Kukri 23/24 160
SP Branch Regional Comd Ex Tiger Snow Support 700
21 Sig Regt (EW) Ex Alpine Beaufighter 24 860
Inf Snowboarding Assn Ex Snowjack 720
25 Regt RLC Ex Nordic Knees Stretch 7 480
HQ AAC Ex Eagle Ski 24 3,000
4 AAC Ex Dragon Slide 500
1 AAC Ex Supreme Glacier 23 80
10 Sig Regt Ex Tiger Bruno Skier 24 1,000
3 Rifles Ex Northern Snowbadger Xi 1,800
The Royal Lancers Ex Supreme Glacier 23 160
Corps of Royal Engineers Ex Snowboard Sapper 24 1,100
1st BN Duke Of Lancaster's Regt EX SUPREME GLACIER 23 120
5 Regt RA Ex Supreme Glacier 23 80
15 Sig Regt Ex Mercury Snow Rider 24 240
3 Para Ex Green Piste Sfi Course 600
29 Cdo Regt RA Ex Snow Storm 24 120
29 Cdo Regt RA Ex Sphinx Whiteout 840
5 Scots Ex Argyll Alpine 640
3 Med Regt Ex Northern Piste Medic 540
2 Scots Ex Frosted Blade 38 160
2 Ranger Ladies Ex Nordic Sword 160
JFT&L Ex Cockney Goat 520
QARANC Ex Whiteblast 240

27,000

13

THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 31 MAY 2024

£

Adventurous Training

13 Sig Regt
Ex Wyvern Kili Yatra 23
HQ RAC
Ex Northern Gauntlet Horn
RA T&DU
Ex Centralis Fox
7AAC
Ex Egyptian Eagle
21 Eng Regt
Ex Bear's Hardanger
30 Sig Regt, 244 Sig Sqn
Ex Red Hand Bayonet At 23
Inf Battle School
Ex Dragon Canyon Warrior
Management Accountancy Services (A)
Ex Tiger Manaslu 23
1 Regt AAC
Ex Wyvern Himlayan Conquest 23
29 Regt RLC
Ex Dragon Centurion Reef 23
Royal Corps of Army Music
Ex Dragon Dynamic Depths 4
206 MMR
Ex Northern Chile Cormorant
Gurkha ARRC SP BN
Ex Himalayan Walk 24
36 Engr Regt
Ex Tiger Reborn Invicta
1 PWRR
Ex Cockney Tigers Challenge
Welfare and other
10 QOGLR
Ex Kukri Dash
10 QOGLR
Ex Khukuri Deutsche
1 R Welsh
Ex Deadmoon 24
101 Op Sustainment Bde
Ex Hawley Lake
JSMTC
Ex SNJOR Mountaineer
CGS
Various		 300
500
450
750
600
500
550
600
700
600
1,200
150
800
600
460
8,760
540
450
1,300
500
475
6,000
9,265

11. TRANSFERS BETWEEN FUNDS

Periodic transfers are made from the General Fund to the Designated Fund as a reimbursement of costs allocated to the latter.

14