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2025-08-31-accounts

THE BRIGHTON, HOVE AND DISTRICT BATTALION OF THE BOYS' BRIGADE

Registered Charity Number 1071122

Accounts for the year ended 31 August 2025

St Andrew’s Church, Hillside, Bevendean Brighton BN2 4TA

The Brighton, Hove & District Battalion of the Boys' Brigade

Trustees’ Annual Report for the year ended 31 August 2025

The Trustees present their annual report together with the accounts for the year ended 31 August 2025.

The Object

The advancement of Christ's Kingdom among Boys and the promotion of habits of obedience, reverence, discipline, self-respect and all that tends towards a true Christian manliness.

Activities

We provide administrative support to young people throughout the companies in our Battalion. Events are arranged throughout the year for all sections, including the camp at Glynde. We run a comprehensive training programme. Small grants are made to individuals to assist with camp fees.

Structure and Governance

The Battalion is governed by it's constitution, a copy of which is available from the Battalion Secretary.

The Trustees during the year were: Lynn Burtenshaw Battalion President Rev Susan Conroy Battalion Treasurer

Financial review

The levels of income and expenditure this year reflect that Companies and families are still struggling since Covid and the cost of living crisis. Numbers have been lower since the return from Covid but we are starting to see Companies stabilise in numbers and some are starting to grow again.

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the Battalion's trustees on _ _ June 2026

Mark Jago Lynn Burtenshaw Battalion Trustee Battalion Trustee

Page 1

Independent examiner's report to the trustees of the The Brighton, Hove & District Battalion of The Boys' Brigade

I report to the trustees on my examination of the accounts of The Brighton, Hove & District Battalion of The Boys' Brigade ("the Battalion") for the year ended 31 August 2025 which are set out on pages 3 to 6.

Responsibilities and basis of report

As the Battalion's trustees, 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 Battalion'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 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 which gives me cause to believe that in, any material respect:

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.

Haydn Weston Dated: _ _ June 2026 27 Somerly Drive Crawley West Sussex RH10 3SU

Page 2

The Brighton, Hove & District Battalion of the Boys' Brigade

Statement of Financial Activities for the year ended 31 August 2025

Note
Incoming resources
Fees including capitation
Donations and legacies
2
Interest
Other
Resources expended
Activities
3
Support costs
3
Excess of (expenditure) / income
Balance at 1 September 2024
Transfer between funds
4
Balance at 31 August 2025		 General
Specific Reserves
2025
Reserve
Glynde Camp
General
Junior Section
Holiday
Total
funds
£
£
£
£
504
10,833
11,337
21,010
21,010
2,011
2,011
260
260
2,775
31,843
0
34,618
2,319
20,675
22,994
1,462
1,462
3,781
20,675
0
24,456
(1,006)
11,168
-
10,161
67,009
9,904
76,913
(828)
828
0
0
65,175
21,900
0
87,075		 2024
Total
funds
£
7,128
2,850
2,766
12,744
12,234
765
12,999
(255)
76,913
76,913

Page 3

The Brighton, Hove & District Battalion of the Boys' Brigade

Balance Sheet as at 31 August 2025

Note
Current assets
Debtors
Prepayments and accrued income
Investments
Cambridge BS bond
Scottish Widows account
Cash at bank
Current account
Camp account
Junior Section Holiday account
Cash in hand
Creditors: amounts falling due within
one year
Accruals and deferred income
NET ASSETS
Unrestricted funds:
General Reserve
Specific Reserves
Camp General
Junior Section Holiday
TOTAL FUNDS		 Note
Current assets
Debtors
Prepayments and accrued income
Investments
Cambridge BS bond
Scottish Widows account
Cash at bank
Current account
Camp account
Junior Section Holiday account
Cash in hand
Creditors: amounts falling due within
one year
Accruals and deferred income
NET ASSETS
Unrestricted funds:
General Reserve
Specific Reserves
Camp General
Junior Section Holiday
TOTAL FUNDS		 2025
£
£
0
15,760
45,000
60,760
4,521
22,311
0
26,832
26,832
87,592
0
87,592
65,175
21,900
0
21,900
87,075		 2024
£
£
0
15,454
4
5,000
60,454
6,555
9,904
0
16,469
16,459
76,913
57
76,913
67,009
9,904
0
9,904
76,913		 2024
£
£
0
15,454
4
5,000
60,454
6,555
9,904
0
16,469
16,459
76,913
57
76,913
67,009
9,904
0
9,904
76,913
4,521
22,311
0
26,832
21,900
0		 9,904
0
76,913
57
76,913
67,009


9,904
76,913

The notes on pages 5 and 6 form part of these accounts.

The accounts were approved by the members on _ _ June 2026 and signed on their behalf by:

Darrell Ward Battalion President

Rev Susan Conroy Battalion Trustee

Page 4

The Brighton, Hove & District Battalion of the Boys' Brigade

Notes to the accounts for the year ended 31 August 2024

1. Accounting Policies

a) Basis of accounting

The accounts of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The accounts have been prepared under the historical cost convention.

b) Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

c) Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category.

d) Equipment

All equipment purchased in the year is expensed directly to the Statement of Financial Activities.

e) Investments

These include cash on deposit, with a maturity date of less than one year, held for investment purposes.

f) Grants

Small grants are made to assist individuals with camp fees; these are funded by donations to the General Camp Reserve. The camp fees are shown net of the grants.

g) Reserves

All the reserves are unrestricted as there is no restriction on the use of any funds held by the Battalion.

2. Donations and legacies

Donations
Steadfast Association
Osborne Charitable Trust
National Lottery Grant
Other		 General
2025
Camp
Total
2024
Total
£
£
£
£
705
705
300
0
0
1,000
20,000
20,000
1,000
305
305
1,550
0
21,010
21,010
2,850

Page 5

The Brighton, Hove & District Battalion of the Boys' Brigade

Notes to the accounts for the year ended 31 August 2025 (continued)

3. Analysis of expenditure

Activities
Section events:
Company
Junior
Anchor
Battalion Event
Trophy engravings
Donations and grants
Training
Ernest Beale VC watch
Battalion Event
Support costs
HQ rent and ancillary
Battalion officials capitation fees
Stationery, printing, telephone
Insurance
Long service awards and leaders event
Memorials and donations
Sundry		 General
2025
Camp
JSHoliday
Total
2024
Total
£
£
£
£
£
933
20,675
21,608
11,435
222
222
201
45
45
120
0
0
87
0
0
0
0
0
0
901
901
391
131
131
0
2,232
20,675
0
22,907
12,234		 General
2025
Camp
JSHoliday
Total
2024
Total
£
£
£
£
£
933
20,675
21,608
11,435
222
222
201
45
45
120
0
0
87
0
0
0
0
0
0
901
901
391
131
131
0
2,232
20,675
0
22,907
12,234
525
27
0
820
0
0
90
1,462

525
700
27
25
0
0
820
0
0
0
0
0
90
40
1,462
1,119

4. Transfers

There was a transfer of £1,238 from the General Reserve Fund to the Camp Fund. This consisted of £830 new equipment and £408 for a Juniors’ activity. There was a transfer of £410 from the Camp Fund to the General reserve for the contribution towards insurance.

In the previous financial year there a transfer of £1,068 from the General Reserve Fund to the Camp Fund. This consisted of £500 for gas fittings, £375 for insurance costs, and £193 for a Juniors’ activity.

5. Trustees' remuneration, benefits and expenses

There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.

There were no trustees' expenses for the year ended 31 August 2025 nor for the year ended 31 August 2024.

6. Related party disclosures

There was no related party with transactions for the year ended 31 August 2025.

Page 6

The Brighton, Hove & District Battalion of the Boys' Brigade

Appendix (i)

Detailed Income and Expenditure Account for Glynde Camp 2025

Income
Fees
Tuck shop
Hoodies & T-shirts
Donations
Steadfast Association
Osborne Charitable Trust
National Lottery Grant
Private
Other
Total income
Expenditure
Food
Tuck
Quartermaster gas & fuel
In Camp recreation
Outside trips
Insurance
Sanitation
Equipment
Handbook, leaflet printing
Juniors Activity
Pastoral
Hoodies & T-Shirts
Sundry
Total expenditure
Excess of (expenditure) / income
Transfer from General Reserve
Excess of (expenditure) / income
After Transfers		 2025
£
£
8,895
1,289
649
705
0
20,000
305
21,010
31,843
3,686
909
504
7,116
592
410
2,126
4,145
0
94
36
549
507
20,675
11,168
1,238
12,406		 2025
£
£
8,895
1,289
649
705
0
20,000
305
21,010
31,843
3,686
909
504
7,116
592
410
2,126
4,145
0
94
36
549
507
20,675
11,168
1,238
12,406		 2024
£
£
6,280
848
300
1,000
1,300
250
2,850
9,978
3,830
592
239
368
2,204
749
1,488
1,095
26
193
76
0
177
11,036
(1058)
1,068
10		 2024
£
£
6,280
848
300
1,000
1,300
250
2,850
9,978
3,830
592
239
368
2,204
749
1,488
1,095
26
193
76
0
177
11,036
(1058)
1,068
10
11,168

1,238
12,406

Page 7