## **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:
- a. To promote the efficiency of the Armed Forces of the Crown in such ways as the Managing Trustees from time to time think fit, and
- b. To relieve generally or individually former members of the Armed Forces or their dependants who are in conditions of need, hardship or distress.
## **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