Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
REGISTERED NUMBER: 1024549
REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 MAY 2025
Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
REGISTERED NUMBER: 1024549 REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31 MAY 2025
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 – 15 Notes to the accounts
Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
TRUSTEES AND ADVISORS
TRUSTEES :
Brigadier A.D. Meek CBE (Chairman and Life Trustee) Lieutenant Colonel R.A. Rosen head MBE FCG (Life Trustee) General Sir Charles Walker KCB, DSO, ADC Gen. Ex Officio Trustee Major General P.R Griffiths CB, Ex Officio Trustee, Colonel R.M. Smith Co-opted Trustee Colonel G. Sugdon Co-opted Trustee Major A.M. Laycock Co-opted Trustee Major D.R. Murphy Co-opted Trustee Major R.A.M. Baxter Co-opted Trustee
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:
C Lowry FCA Rock Tax & Accounting 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
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THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
REPORT OF THE TRUSTEES
YEAR ENDED 31 MAY 2025
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. During the year a review of investment management took place and GAM was selected (after due consideration of five other candidates) to continue to manage the portfolio. 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”.
Requests for financial support from the Trust continued to be received in large numbers and not all bids could be supported.
In all, during the year the total number of soldiers (of all ranks) benefitting from all grants made by the Trustees was 4,200, of whom 2,634 were junior ranks. The total in the previous year was 3,549, of whom 2,177 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. Highcost 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.
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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.
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 £4,348,914 at 31 May 2024 to £4,461,878 at 31 May 2025. 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.
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.
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.
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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 Trustees review the amount of their investment ordinarily at each Trustee 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. 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;
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16 October 2025
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
REPORT OF THE INDEPENDENT EXAMINER TO THE TRUSTEES OF
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST FUND
YEAR ENDED 31 MAY 2025
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:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
| (luisSigned by:[wry 1CB9094F8AEB40A... Chris Lowry FCA
Rock Tax & Accounting Elm House, Tanshire Park Shackleford Road, Elstead Godalming Surrey GU8 6LB
Date: 07 November 2025
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
BALANCE SHEET
AS AT 31 MAY 2025
| 2025 | 2024 | ||||||
|---|---|---|---|---|---|---|---|
| Note | General | Designated | Total | General | Designated | Total | |
| £ | £ | £ | £ | ||||
| FIXED ASSETS | |||||||
| Investments | 2 | - | 4,449,142 | 4,449,142 | - | 4,334,116 | 4,334,116 |
| CURRENT ASSETS | |||||||
| Balances at bank | 21,186 | 21,186 | 18,698 | 18,698 | |||
| Debtors | - | - | |||||
| Interfund balances | - | - | - | - | - | - | |
| 21,186 | - | 21,186 | 18,698 | - | 18,698 | ||
| CURRENT LIABILITIES | |||||||
| Creditors due within one | |||||||
| year | 3 | 8,450 | - | 8,450 | 3,900 | - | 3,900 |
| 12,736 | - | 12,736 | 14,798 | - | 14,798 | ||
| NET ASSETS | 12,736 | 4,449,142 | 4,461,878 | 14,798 | 4,334,116 | 4,348,914 | |
| Representing: | |||||||
| Funds brought forward | 14,798 | 4,334,116 | 4,348,914 | 1,162 | 3,986,373 | 3,987,535 | |
| Net movement in funds | (2,062) | 115,026 | 112,964 | 13,636 | 13,636 347,743 |
361,379 | |
| Funds carried forward | 12,736 | 4,449,142 | 4,461,878 | 14,798 | 4,334,116 | 4,348,914 |
The notes on pages 8 – 14 form part of these accounts.
The financial statements were approved by the Trustees on 16 October 2025
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MAY 2025
| 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 2024 BALANCES CARRIED FORWARD AT 31 MAY 2025 |
2025 | Total £ 75,501 - 75,501 11,884 130,800 4,200 13,875 380 161,139 (85,638) - (85,638) 198,602 112,964 4,348,914 4,461,878 |
2024 | |||
|---|---|---|---|---|---|---|
| General £ 75,501 130,000 205,501 - 130,800 4,200 9,250 380 144,630 60,871 (62,933) (2,062) - (2,062) 14,798 12,736 |
Designated £ - (130,000) (130,000) 11,884 - - 4,625 - 16,509 (146,509) 62,933 (83,576) 198,602 115,026 4,334,116 4,449,142 |
General 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 |
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 |
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2025
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.
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2025
2. INVESTMENTS
| Market value at 1 June 2024 Acquisitions Disposals (market value brought forward) Unrealised investment gains/(losses) Market Value at 31 May 2025 Cost at 31 May 2025 Total realised and unrealised gains/(losses) |
2025 £ 4,334,116 1,050,494 (1,105,960) 170,492 4,449,142 3,708,889 198,602 |
2024 £ 3,986,373 486,070 (514,280) 375,953 |
2024 £ 3,986,373 486,070 (514,280) 375,953 |
|---|---|---|---|
| 4,334,116 | |||
| 3,528,886 | |||
| 429,539 |
The following investments, based in the UK, accounted for more than 5% of the value of the portfolio at the year end:
| GAM Star Composite Global Equity iShares GBP Ultrashort Bond UCITS ETF Aberdeen Standard Liquidity Fund Charities Property Fund UBS ETF S&P 500 ESG UCITS iShares Core S&P 500 UCITS ETF 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 |
2025 £ 748,514 17% 420,064 9% 403,200 9% 361,380 8% 327,192 7% 263,205 6% 2025 £ 4,200 4,250 8,450 2025 £ 17,074 57,626 801 75,501 |
2024 £ 625,107 14% 413,666 10% 364,778 8% 353,610 8% 317,194 7% 330,075 8% 2024 £ 3,900 - 3,900 2024 £ 23,230 32,054 981 56,265 |
|---|---|---|
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2025
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 2025 £130,000 was paid to finance grants (2024: £103,000).
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 - £11,884 cost (2024: £11,699 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 £1,799 in the year (2024: £2,370) 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 £380 were paid in the year (2024: £545).
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 16 October 2025.
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2025
| YEAR ENDED 31 MAY 2025 | |
|---|---|
| 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 |
2025 2024 £ £ 62,830 54,640 36,260 27,000 29,160 8,760 3,200 9,265 |
| 131,450 99,665 (650) (2,418) 0 (1,250) |
|
| 130,800 95,997 |
| General Sports | ||
|---|---|---|
| 1 R WELSH | EX EMPIRE DRAGON | 1,350.00 |
| Cpl Sarah Barritt | International Judo competitions | 250.00 |
| 2 RANGER | PRE SEASON FOOTBALL TOUR | 475.00 |
| BRITISH ARMY AQUATICS | OSV OPEN WATER SWIMMING | 900.00 |
| RAOT | EX ORINGEN GUNNER 24 | 500.00 |
| ARMY SURFING | EX MAROC SURF 24 | 800.00 |
| ARMY HANGGLIDING & PARAGLIDING ASSN | INTER SVCS PARAGLIDING SENIOR CH | 300.00 |
| HQ 104 BRIGADE | EX BADLANDS 2024 | 250.00 |
| DSEME RAS | EX GRIFFIN SWING | 400.00 |
| 1 CS BN REME | EX LION'S FORE | 450.00 |
| RAPTC | RAPTC SQUASH TOUR | 400.00 |
| AGC NETBALL | OSV AGC NETBALL FIJI | 800.00 |
| 4 REGT AAC | EX EAGLE RALLY | 1,000.00 |
| REME HOCKEY CLUB | REME HOCKEY HOLLAND | 1,500.00 |
| ARMY BASKETBALL | EX WARRIORS REBOUND | 1,400.00 |
| RE PARA TEAM | EX RESPA SUNPATH | 650.00 |
| 2 FS BN REME | EX STALLION SWING | 560.00 |
| BLANDFORD GARRISON | BLANDFORD BULLDOGS OSV | 1,250.00 |
| ARMY SPORTS CAR RACING | EX MASTERS GT SPA | 850.00 |
| 13 AAS SP REGT RLC | EX PEGASUS BACKWALL | 700.00 |
| HQ 101 OP SUST BDE | AGC 5 ASIDE FOOTBALL | 100.00 |
| 9 REGTAAC | EX EAGLE SIERRA | 400.00 |
| BA Brazian Jiu Jitsu | 2024 IBJF WORLD MASTERS | 600.00 |
| 4 REG RLC | EX TIGER VERONA | 500.00 |
| DMS WHITTINGTON | DHEKELIA 7s FOOTBALL | 500.00 |
| 14 REGT RA | EX BLAZERS AKAMAS RUNNER | 500.00 |
| 2 R ANGLIAN | EX AMERICANA POACHER | 400.00 |
| 32 RA LAD | REME SQUASH TOUR 2024 | 550.00 |
| ASA | EX ZENITH SAMBA | 800.00 |
| ARMY CROSS COUNTRY MOUNTAIN BIKE TEA | EX ROCAZUR STORM | 250.00 |
| Carried forward | 19,385 |
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2024
| O THE ACCOUNTS DED 31 MAY 2024 |
||
|---|---|---|
| £ | ||
| General Sports | Brought forward | 19,385 |
| GARRC SP BN | EX DESERTICA | 350.00 |
| 17 P&M REGT RLC | MARCHWOOD DOLPHINS RUGBY OSV | 400.00 |
| 3 CS BN REME | EX FREEFLL MINOTAUR | 850.00 |
| 151 REGT RLC | EX REFERREES ABROAD | 600.00 |
| RLC NETBALL TEAM | RLC NETBALL S AFRICA | 1,350.00 |
| INT CORPS ATHLETICS & CROSS COUNTRY | ASSINT CORPS MARATHON CHAMPS AMS | 600.00 |
| REME STALLIONS ICE HOCKEY TEAM | EX MAPLE STALLION 24 | 840.00 |
| 14 REGT RA | EX BLAZERS AKAMAS RUNNER | 600.00 |
| RE PARA TEAM | EX MARKET STAR | 1,500.00 |
| AMS WOMENS FOOTBALL | SOUTH AFRICA OSV | 1,100.00 |
| 1 RGR/BFB | EX KUKURI DEFENCE 24 | 650.00 |
| GUARDS CRICKET CLUB | EX FROSTED GOOGLY | 100.00 |
| GURKHA ARRC SP BN | EX IMJIN SWING 24 | 650.00 |
| 9 REGT RLC | EX PANTHER COVER DRIVE 24 | 1,000.00 |
| BFB.. | SINGAPORE MARATHON | 600.00 |
| 1 REGT RLC | EX FALLING RHINO | 300.00 |
| ARMY SQUASH | OSV MIAMI USA | 900.00 |
| BA Brazilian Jiu Jitsu ARMY | INTERNATIONAL EURO CHAMPIONSH |
300.00 |
| BA Brazilian Jiu Jitsu INFANTRY | INTERNATIONAL EURO CHAMPIONSH | 550.00 |
| RMAS WOMENS RFC | RUGBY UNION | 1,400.00 |
| RAMS ((AMS) | FOOTBALL OSV PORTUGAL | 1,100.00 |
| ARMY FENCING UNION | OSV TO FINLAND | 360.00 |
| ARMY TENNIS | OSV/TRG CAMP SPAIN | 1,000.00 |
| REME RUGBY LEAGUE | REME RL OSV S AFRICA 2025 | 1,670.00 |
| ARMY ATHLETICS ASSOCIATION | TRACK & FIELD OSV AUSTRALIA | 1,400.00 |
| INT CORPS CYCLING & TRIATHLON TEAM | EX INTCYCLE 25 | 950.00 |
| ITC CATTERICK | EX WALLABY BAYONET | 1,100.00 |
| ARMY CYCLING | EX ATHENA STORM 25 | 650.00 |
| INFANTRY HOCKEY TEAM | EX INFANTRY BOK | 800.00 |
| INFANTRY CYCLING | INF CYCLING OSV CYPRUS 25 | 800.00 |
| RAPTC | EX SABRES' SAFARI 5 | 200.00 |
| 2 RANGER | EX HOLE IN ONE QUEST | 650.00 |
| RLC ICE HOCKEY | ICE HOCKEY OSV | 1,100.00 |
| AGC GOLF | AGC OSV GOLF S AFRICA | 600.00 |
| RAC POLO | EX AGILE FIST | 500.00 |
| 13 AASR RLC | EX EAGLE ASSAULT | 650.00 |
| RTR | EX APOSTLE RIDE | 500.00 |
| 8 TRG BN REME | EX DRAGONS STRIKE. | 300.00 |
| CORPS OF ROYAL ENGINEERS | EX UBIQUE VELO TRI 25 | 750.00 |
| AMS RFC | EX NASHVILLE TITAN | 1,600.00 |
| HQ SJC (UK) | EX MONTGOMERY FREEFALL 2025 | 1,575.00 |
| INT CORPS | GREEN LINKS 25 | 600.00 |
| 1st AVN BCT | AAC CRICKET TOUR AND TRG 2025 | 800.00 |
| AGC ATHLETICS | ATHLETICS OSV JAMAICA | 1,200.00 |
| Carried forward | 54,880 |
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Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS YEAR ENDED 31 MAY 2025
General Sports HQ BGN ROYAL CORPS OF SIGNALS 1ST BN COLDSTREAM GUARDS 1 SG ARMY HANGGLIDING & PARAGLIDING ASSN UKAF BADMINTON TEAM 7 AVN BN REME RAMS ((AMS) 2 PARA 3 REGT RA QRH BRITISHA ARMY AQUATICS 10 QOGLR MONTY FREEFALL
| £ | |
|---|---|
| Brought forward | 54,880.00 |
| EX FINDING EAGLE | 600.00 |
| MERCURY RACER 25 | 750.00 |
| RUGBY PLUME | 920.00 |
| EX TARTAN PENINSULAR RUGBY | 1,300.00 |
| EX GRANADA GLIDE 25 | 270.00 |
| BADMINTON TOUR BELGIUM | 150.00 |
| EX CAESARS GOLDEN BOOT | 440.00 |
| ATHLETICS OSV JAMAICA | 1,000.00 |
| BLUE GIGANTICA | 300.00 |
| EX CYPHER HERMES | 650.00 |
| FLANDERS OPEN RUGBY | 800.00 |
| OPEN WATER SWIMMING OSV | 350.00 |
| EX MONTGOMERY FREEFALL 2025 | 420.00 |
62,830.00
Winter Sports
JHG(N) EX SNOW BUCK 2025 200.00 152 REGT RLC EX FINN PARALLEL 400.00 20 ABCT HQ EX TIGER GAUNTLET 520.00 1 DRS BCT HQ EX TIGER SNOWFALL 25 480.00 PRU Wales & West EX TEDWORTH ALPINE TIGER 320.00 LAND INT FUSION CENTRE EX TIGER ATHENA SKI 720.00 HQ AAC EX EAGLE SKI 25 3,000.00 2 PARA EX BLUE PISTE 25 1,000.00 26 REGT RA EX WYVERN MIDLAND SNOW 720.00 REME EX SUPREME GLACIER 24 2,000.00 DM KINETON AMMO TECH SP GP EX LOGISTIC BOARDER 25 200.00 47 REGT RA EX SNOWSTORM 25 200.00 HQ HOME COMMAND EX MONTY MERGER 25 980.00 2 MED REGT EX SNOWBUCK 200.00 30 SIG REGT EX DRAGON GLACIER 25 1,280.00 1 MI BN EX NORDIC MERCURY GLACIER 120.00 16 SIG REGT EX DRAGON CRUSADER 24-2 1,000.00 INF HQ EX FROSTED BLADE 39 4,900.00 INF HQ 500.00 1 MI BN Ex EAGLE EDGE 740.00 KRH EX NORDIC WHITE FIST 24/25 160.00 SPECIAL OPS REGT EX POLAR PURSUIT 680.00 DE&S HELS EX ROTARY SKI 120.00 Defence HUMINT Unit EX DRAGON TRIDENT SKI 380.00 2 SCOTS EX SNOWY HAGGIS 1 1,240.00 INF SNOWBOARDING EX SNOWJACK 2025 700.00 HOUSEHOLD DIV BANDS COCKNEY FROZEN THISTLE 960.00 7 PARA RHA EX SNOW STORM 100.00 CORPSOF RE (Consolidated) EX SNOWBOARD SAPPER 1,200.00 INFANTRY SKIING EX DRAGON WINTER 280.00 RSA EX TIGER SNOW COMMS 25 500.00 3 (UK)DIV SIG REGT EX TIGER ALPINE KIWI 25 1,000.00 13 AASR RLC 3 EXERCISES 240.00 LIGHT DRAGOONS EX WHITE KNIGHT 41 160.00 AGC EX SNOWBOARD HUCKER/SNOW JAC 420.00
Carried forward 27,620.00
13
Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS YEAR ENDED 31 MAY 2025
£
Winter Sports
23 PARA ENGR REGT 22 SIG REGT 7 PARA RHA ARMY TRIALS UNIT 47 REGT RA 4 LBCT HQ 19 REGT RA 3 RIFLES 19 REGT RA 1 RHA HQ R SIGNALS QDG LAD REGIONAL COMMAND 3 REGT AAC
Brought forward 27,620 COCKNEY EAGLE POWDER 960.00 EX DRAGON POWDER QUEST 1,200.00 EX CYPHER BLIZZARD 25 1,000.00 EX SUPREME GLACIER 24 80.00 EX ATHENA FROST 25 600.00 EX NORTHERN ALPINE RAT 25 420.00 EX FROSTED TARTAN 960.00 EX ALPINE BUGLE 1,080.00 EX SNOWSTORM 25 120.00 EX SNOWSTORM 25 120.00 EX WYVERN ALPINE SNOWDRIFT 300.00 EX SUPREME GLACIER 24 80.00 EX TIGER SNOW SUPPORT 1,000.00 EX DRAGON TARENTAISE 25 720.00 36,260
Adventurous Training
| 1 R WELSH | EX DRAGON ENDURO | 400.00 |
|---|---|---|
| 16 BDE | EX COCKNEY PEGASUS FREEFALL | 500.00 |
| 11 SIGNAL REGIMENT (RSS) | EX WYVERN KHUKURI | 700.00 |
| 16 SIG REGT | EX DRAGON CRUSADE TRIGLAV | 750.00 |
| ATR WINCHESTER | EX TIGER CANYON EXPLORER | 1,000.00 |
| 30 SIG REGT | EX SIERRA TROOP AT24 | 250.00 |
| 1 MI BN | NIJMEGEN MARCHES 2024 | 240.00 |
| LIGHT DRAGOONS | EX BAVARIAN DRAGOON | 1,100.00 |
| MRTC | EX DRAGON MALTA LANZA 24 | 400.00 |
| 26 ENGR REGT | EX TIGER ROAMING SKARABEE | 1,300.00 |
| THE BAND & BUGLES OF THE RIFLES | EX COCKNEY MANASLU YODHA 24 | 750.00 |
| 242 SIG SQN, 30 SIG REGT | EX DRAGON SIERRA 24 | 425.00 |
| 20 WKS GP RE (AIR SP) | DRAGON ADVENTURE 24 | 1,150.00 |
| HQ BF Gibraltar | EX ATLAS ENDURO 24 | 750.00 |
| ARMY RECRUITING GP | RECLUTADORA RECONQUISTADORA | 800.00 |
| Gurkha Coy, TSU, RMAS | EX CADET-GANTABYA NEPAL | 700.00 |
| JT AVN COMD | WESSEX RED-SEA | 950.00 |
| 27 RLC | EX DHAULARGIRI YATRA 24 | 840.00 |
| MAB 7 | EX DRAGON JHIMAL HIDNU | 850.00 |
| SCOTS DG | EX EAGLES CHALLENGE | 1,000.00 |
| SCOTS DG | EX EAGLE'S ENDURANCE (ExEE) | 600.00 |
| 1 RGR | EX DELHI ADVENTURER (ND) | 1,500.00 |
| REGIONAL COMMAND | EX TIGER LANGTANG 25 | 500.00 |
| 29 REGT RLC | EX CENTURION DEEP 25 | 800.00 |
Carried forward
18,255
14
Docusign Envelope ID: 01C5763F-B9DC-4328-8184-8BC3EF7F6D86
THE BERLIN INFANTRY BRIGADE MEMORIAL TRUST
NOTES TO THE ACCOUNTS
YEAR ENDED 31 MAY 2025
| Adventurous Training | Brought forward | 18,255 |
|---|---|---|
| 1 RIFLES | EX HURGHADA CHALLENGE | 1,300.00 |
| 1 SG | PROJECT GREENLAND 1642 | 1,100.00 |
| GURKHA ARRC SP BN | EX OLYMPIC STRIKE | 1,250.00 |
| PAGC | EX WYVERN PYRENEES | 450.00 |
| 2 RIFLES | EX FINN BOLD ENDURO | 2,600.00 |
| 2 (TRG) REGT AAC | EX TIGER EAGLE ATLAS | 600.00 |
| BFB, 1 RGR & GARRISON SUPPORT | SUMMER MOUNTAINEERING MT KOT |
1,900.00 |
| 1 R WELSH | EX SAVANNAH SUMMIT | 600.00 |
| 1 SIG REGT | EX TIGER RHINO YATRA | 775.00 |
| GURKHA ARRC SP BN | EX WYVERN UHURU STRIKE 25 | 330.00 |
| 29,160 | ||
| Welfare and other | ||
| CGS | Various | 3,200 |
| 3,200 |
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.
15