REGisfERED CHARrrY NUMBER: 1097985 TRU TE THE YEA NDED RAINING & CONFERE MEMB RIGADE IN TH WLST OF EN F MANTRU FOR THE AN C A Hun*r Limit¢d Britannia Chambers 26 George Stree¢ St Helens Merseyside WAIO IBZ
G & COIYF ENCE EfiTRE F F THE BOYS IGADE IN TH WEST OF ENGLAND AND I UST REP RT FTHE D 30 APRIL The trustees present their report with th¢ fittan¢ial statetn¢nts of the charity for the y¢ar ended 30 April 2024. The trustees have adopted th¢ provisions of Accounting and Reporting by Chgri¢i¢$.' Statement of Rexommended Pr8ai¢e applicable to charities preparing their accounts in accordance with the Finan¢ii Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effectiv¢ l January2019). OWEcfIvFS AND ACTIVITILS Obje¢tives ind aims To promote work or organisation amoii8sI Boys aThl youn8 peopl¢ for the advan¢ement of ChrAses Kingdom and . particular by the promotion of the habits of obedience.reveren¢e. discipline, %lf r¢spe¢t and all tsnds towards tn Christian Manliness by th¢ provisiort of trainin& ¢ts, thilities and f¢llowsh4). This is achieved prinwily by the wjvislon. malnten8n¢e and d¢velopm¢nt of the fa¢iliti¢s at the Training Certtre at Treale4 Kirkham and Lanca5hire. Th¢ Charity seek5 to Achieve this by rnisin8 fijndg f(Y developn¢nt from other Trlls Chariiies and grart making bodies as well as by direct appeal to its membership. Day to day running costs are met by income from resideniial and noTrwresidential lettings to organisjlions and group5. Priority is given io young ppIe,5 groups seeking a trsidential experi¢nc¢ for training and or recreational purposes. Th¢ ¢h8rityhas benefitted the local community from the provison ofsports and other f&ilitie The TTU5tees have had due regard to th¢ guid¢¢ published by the th8Tity Commission on public b¢nefit and ar¢ S1fied that the infornwion provided irt the #counts meets the public benef STRUCTURE, GOVERNAI¥CE AND MANAGEMENT Gov¢rniug docuThen¢ The chaTity 15 controlled by its governing docunThL • d¢¢d of trust and Conllinffes an unin¢orporat&J ¢htrity. REFERENCE AND ADMINISTRATIVE DETAII Reglstered Charity number 1097985 PriD¢ip#l ddr¢ss Di5trictTrdinin8 Centr¢ Carr Lane Treales KiTkham Lanwhire PR4 3SS Page I
E TRAININ MBEI WE CECE IGADE I LAND AND I TR HE NORT ANTR TOF END THEY 30 APRIL Trust A M¢Loushlin Miss M Heywwd Mrs M Battriek {reSied 7.10.23) M H South¢m C Fairclough Dr R C W Henderson MBE Rev Dr RJ Reid {appoi•ted 7.10.23) The president of the North West Distri¢L Tho BO Bri8adeThe Secretary of the NO West DistricL The Boys. Brigade Two elected by and to the Distrlct COW11 of the North West Districl The Boys, BrigadeTwo ele¢*d Ble¢¢ed:. by and ¢0 r¢pTesent the Ixstrlct Executiv¢ of the North W¢M Distri¢( The Boyg BriBade oITI¢io:. El#tiOll5 foT representative trustees are carried out at the Annual General Meding of the Boys. Brigade North West District in October of each year. Elections are for a four year period, with Tntstets retiring in romtion and being eligible for lecleCtIon. Independent Eyamirter Keith Rothernm C A Hunter Limited Br&tannia Chambe 26 G¢orge Street St Helens Merseyside WAIO IBZ ACHIEVEMENTS AND PERFORMANCE Our Compani and allied organitIonS have still to recover from ihe pAn&mic The break in traditional overnight stays atml weekly residential$ have reded the nunthrs with memories of such experience therefor¢ the numbers registerin8 for such have declined. We ate however optimtsti¢ thai as the rouline pr(yamme at company level 8aiNs stre8th so will the numbers. In the meantime we will s¢ek io hold our tsriff and at the sarne ¢im¢ mainiain high stsndafds to provid¢ a quallty ¢xperien¢e much needed for the pos¢ pandemic geneIon, Thi5 will require supwt our reserve fund which ha5 bren cr¢8twJ by the generosity of our benefa¢tors pAg¢ and prese The consistent support of our Frlends wlth thelr Gift Aided donations Are a source of m CourageMent to Our srnl Manag¢men¢ committee ha5 given many hours of seryice to attend to many detailed issues over the year. The resl&ni warden's dedteated seThice 1$ a muth appre¢iat¢d seThice by the users of the centr¢ ld Contributes greatly th¢ undoubted popularity of the centre. Page 2
TH RAININ BE WE CONFEREN HEB ECE ADEI OR FEN Is MAN ST PORT R Tl1 AR ENDE ES 30 APRI FINANCIAL REVIEW The TtU5ttts are gr*eful for the receipt of monitts from all sources during the year io help them meet their obJtiVes. The find11 management of the charity has been achieved by discu&sion$ ikning Thi$wes meetill8s and the weekly nwnit0r1 ofboth Teceipts and payments by the FinAn¢ial Assistant on behalf of the Tnle&s. The tnthes have a policy of maintsining unrestricted fillS at such a level to ¢over at least the following twElve monihs of forboth management and support costs and w ¢ov¢r all wiithl paJTrents on upsrades to the site plned for the next two years. Ineome for the year amounted th £i11.640 (2023: £92.600). Exwditure amounted to £93.3 18 (202J: £93.882). After king into account the net gain on the market value of inve51methts of £8,785, totsl fithds have increased by £27.107 {2023: £1,iXII). The Thte¢S ¢im$ider th¢ l¢Yel of reser to be rSom8b1¢ In the li8h¢ of their stated poliq. Approved by order of the board of tntstees on 19 Augurt 2024 and signed ort its behalf by: A M¢Lou8hlin- Trusttt Page 3
INDEPEND XAMINER'S REP THE TRA CONF EN ERS OF THE ETR FOR THE DEINTHEN SLE WE Independent examlner's report to the trwJteu of The TrAtAlttg & C4nf¢rtDce Centre for the Members of the Boys Brigade In the North West ofEnglnd #Dd Isle of Man Truil I r¢port to ihe tharity tNstees on my exomination of the ac¢ounts of The Training & Conference for the Members of the Boys Brigade in the N(Mth West of England and Isk of Man Trust (the T1) fLY the year ended 30 April 2024. Re8pD#slbllltiei Dd basts of report the charity tne£S of the you are responsibl¢ for the prepaTation of th¢ a¢mM in accordance with the requirements of the Charities Act 2011 (Yhe A¢V). I report in respect of my examination of ihe Trusts accounts carried under Section 145 of the Ath and in canying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Xb) of th¢ ACL IndependeDt examlnee$ statement I have complded my examinalion. I confirn) that no material mattern have come to my attefttiL in conneaion with the examination giving rne use to b¢li¢v¢ tha¢ in any material respect: accounting records wer¢ not kept irt respect of the Trust as required by Section 130 of the Au. or the accounts do not accord with thos¢ re¢ords; or the accounts do notcomply with ihe applithle requirements concemiog the forni and content of a¢ts set out in the Charities (A¢¢ounts and Reports) Regulations 2008 other than any Tquirement that the 0nts give and fail view which 1$ not a rnr considered as partof an ind¢peTrJeni examinatio I have no ¢on¢ern5 and have come across no other matters in wnnection with the examinadon to which attention should be tha in this report in order io enabk a proper und¢r5¢anding of the a¢Uts ¢0 be reached. Keith Rotheram C A Hunter Limited Britanni4 Chambets 26 George Street St Helens Mers¢ysid¢ WAIO IBZ 19 Au8USt 2024 Pw4
E TRAI MBE & CONFBRE YSBR CEIYT DEI SLE ORTH NORT ANTR ENGLA ME E YEAR END criviTI 30 APRI 24 30.4.24 Total fimds 30.4.23 TotAI funds Unrestric fimds Restricted funds INCOME AND ENDOWMENI3 FROM Donations and legacies 52.721 52.721 48.563 Charitsbk #etivitle4 General 56,769 56,769 42.623 Investment income 1,788 362 2.150 1.414 Totsl 111278 362 111,640 92,600 EXPENDITURE ON Charltsble #thivities General 93.027 291 93J18 93,882 Net Bains on thvesthKnts 8,785 8,785 2283 NET INCOME 27.036 71 27,107 1.001 RECONCILIATION OF FUNDS Totsl fv¢Jds brought fonvard 263,051 £807 271,858 270,857 TOTAL FUNDS CARRIED FORWARD 290,087 8.878 298.965 271.858 The notes forni part of these financial statem¢nts Pag¢ S
THETRA EMBE LSTOFE G & CONFEREN THE BOY BRI ISL E CENTRE THE DEINTH ORT ANTR SH 30.4.24 Total fitnds 30.4,23 Total funds Unrestritied fimds Restricted funds Notes FIXED ASSETS Tangible &ssets 144,781 144,781 132,684 CURRENT ASSETS 859 82,916 68.824 859 82,916 77,702 10.577 52.283 65,212 lThvesthi¢nts Cash at bank and in hand 10 8.878 152.599 8,878 161,4TI 128.072 CREDITORS Amounts falling due within one year 17293) (7,293) 18,898) NET CURRENf ASSETS 145.306 8.878 134.184 119,174 TOTAL ASSETS CURRENT LIABILITIES 290.087 8.878 298,965 271.858 NET ASSETS 290,087 8,878 298.965 271.858 FUNDS 12 290.087 8.878 263,051 8.807 TOTAL FUNDS 298,965 271.858 The finwKial stttements wer¢ approved by the Board of Tru5t¢es And authorfsed for is8ue on 19 August 2024 attd were Si8tied on its behalf by.. A McLoughlin- TnLSte¢ M HeJivood- Trustee The not¢s fonn P of thes¢ finthcial ststements Pg8e 6
THET EMB EST TREF IN THE NTR FTHE LAND IGA RT ND ci TATEM L 21124 EYE ACCOUNTING POLICIES Ba of prepAring the Iltyalleiaft ststements The finBncial statements of the ¢harity, which is a public benefit entity under FRS 102, hftve been prepared in accordance wtth the Chari¢ies SORP (FRS 102) 'Accouniing and Reporting by Charities: Swement of Reeommeftded Practice applicable io charities Preparing their aw(wits in accordance with the FIn)cIal Reporting Standard applicable in the UK and Republic of ireland {FRS 102) (effe¢tive l January 2019),, Financial Reporting Standard 102 The Financial Reporting Stsndard applicable in the UK and R¢pMblic of Ireland and the Charities Act 2011. The financial statem¢nts have been prepared under the historical cost IncoJDe All income is Tttognised in the Sthment of Financial Activities once the charity has entiilement lo the fimds, it is probable that the income will b¢ r¢¢¢ived and the amount can be measUd reliably. DorAtions recolsed when the charity has been notified in writing of b)th ihe QUt and settkment dat¢. Interest on fimds held on deposi¢ is included wh¢n Rceivable and th¢ atnount can bo m¢osured reliably by the dwity.. this is norni•lfy upon notification of the iDtcre51 paid or payable by th¢ bank. Expenditure Liabilities are re¢ognised as expenditiue as soon as Is a legal or construdlve obligation ¢ommitting the charity to that ¢xpenditure. it is probable that a transfer of )noMIc benefits will be required in settlement and the amount of the obligation ¢an be measured lIablY. Expenditure is a¢counted for on an accruals basis. For exp¢nses including supwrt Costs ond govemanee Costs are allo¢a¢ed or apportioned to the applicable expendibjres headings. luvestmemts Investhiemts are a forni of basi¢ financial ins1rent and are initially Mgni5ed ai their transactlon value and subs¢quertly measur¢d at their fair value at th¢ balan¢t sheet dat¢ using closing pri¢e Valulong. Invuknent is credited to income on a re¢eipts basi& Support costs Support Costs are those that assi the work of Ihe Charity but do not directly represent charithble a¢tivitie5 and include otTi¢e Lwsts, governon¢e aThl athninistsative ros They are in¢urred directly in supportof expenditsr on the obie¢ts of the charity, Fundraising expendiuwe comprises COSLq Incurred in INIuciAg people and OrEIsatIOnS to ¢ontnlte financially to th¢ charitys wotl(. This Includ the ¢ost of advertising for donatiow and the staging of $p¢¢ial fundraising Tanglbk fixed assets Depreciation is provided at the following annual rate5 in (Irder to write off each ass# over its ¢s¢imated usefjjl life. Sports Bam ACMmodatIOn buildings Pl•nt and machinery Fixture5 and fittings 4% on cost Ilph on ¢ost IO% on Cost IO% on ¢0st Taxatlon The charity is exempt fr(Mn lax on its charitsbk xtivitK& Fumd 8eeoun¢lni Unrestrict¢d fiutds can be used in acwrdance with the tharithble objectives ai the discwetion of the trustee ¢(tInued...
TH MEMB EST AININ ONFEREN OFTH Rl LAND AND c£rR INTH NTR THE RT LE TOTH THE ANCIAL TEMEN PRIL2 - Cont1 24 ED ACCOUNTINC POLICIL8- eontlDued Fund aeeounting Designated fimds ¢omprise unrestricted fimds that have been set aside by the ¢ntyiees for pie18r purpo5 The aim and us¢ of exh desiwed fid is $et out in the nde& Restri¢tod fijnds ¢an only be used for particul¥ r¢stricd puqJose5 within the objects of the ¢harity. Restri¢tions arise when specified by th¢ donor orwhen fimds are raised for particular restricted purposes. Further explanuion of th¢ nature a1 purpose of eA¢h nd 1$ included in the notes to the fmthncial statdnents. Debtors ¢TlIOrS r¢¢¢lvAble/p#yble wlthin one ytsr Debiors and cr¢dilors with no stated interest rnte and rec¢ivable OT payabk within one year 8Te recortsj at trnnsaction PTi¢e. Any loss¢s orisitig from impainnent are recognised in expenditijre. Exp¢ndlture on m8nAg¢tnent and idmlntstr#tion of the charity Administration expenditure includes all expenditure no¢ directly relat¢d to the charitable acdvlty or ffiJndrnisin8 V¢[thr. This irt¢ludes the Cost of fUDninB the Offi premises and staff salaries for administrative stsff. DONATIONS AND LEGACIES 30.424 30.4.23 DonatioDS Gift aid i*gacieg 52,440 281 15224 341 32.498 52.721 48,563 INVESTMENT INCOME 30.4.24 30.4.23 Bank interest 2,150 1.414 SUPPORT cosrs costs G¢neral 20,068 4,244 24.312 Page 8 ¢ontinu¢d.,.
THE TR MEMB WEST ING& OFTH GLAND ENC REF NTHE ANTR ND LE OT HEFI E YEAR END STAT ENrs- 30 APR 024 SUPPORT COSTS- eontlnued Support Costs, included in the above. are &8 follows: Management 30.4.24 30.4.23 Totsl ociivities Genernl Salaries Telephone Postage and slationcry Trdyel ItClOr costs 17.119 14.935 1.072 338 274 293 lJ49 487 176 310 20.068 18261 Governa*¢e costs 30.4.24 30.4.23 Total activities Genttal AcUn4¢Y fees Bookk¢eping services PayToII servi 1.800 2.000 444 1.548 2,502 468 4,244 4,518 TRUSTEES, REMUNERATION A]W BENEFITS There were no In¢¢5, remutmtion or other benefits for the end 30 April 2024 nor for the year ended 30 April 2023. TTUStees' exp¢thge8 The Tntsiees receiv¢ no remunerntlon exeept for legititnaie relmbursement of netts$ary expenses. srAFF COSTS The averag¢ monthty nuttther of enyloyees dwing the wos as foll¢M: 30.424 30.423 Dwect charitsble work No employees received emoluments in excess of £60,000. Page 9 continued,..
TRAIN BERS TOF & CONF THEB ND AND RE CEC GAD REFO THE NTR NOT TH HEY NCIAL TEME PRIL 2 - eontin ED COMPARATIVES FOR THE STATEMENf OF FINANCIAL AcfIviTIES Unrestricted fund$ Re5trict¢d TotAI INCOME AND ENDOWMEls FROM tknations and legacies 48.563 48,563 iritble ¢tivitles General 42,623 42,623 Invesknent income 1.114 300 1.414 Total 92,300 300 92,600 EXPENDITURE ON Charitsble Artlvlties General 83.364 lQ,518 93.852 £aS on investments 2283 2283 NET INCOMEI(EXPENDITURE) 11219 {10218) 1.001 RECONCILIATION OF FUNDS Total funds brought forw¥d 251.832 19.025 270.857 TOTAL FUNDS CARIUED FORWARD 263.051 8.807 271.858 TANGIBLE FIXED ASSETS Freehold proixty A¢¢onmiodatii buildings Barn COST At l May 2023 and 30 April 2024 100.(K)O 122.258 174.612 DEPRECIATION At l May2023 Ch*ge for year 107,580 4,890 136.606 3,013 At 30 A11 2024 112.470 139.619 NET BOOK VALUE At 30 April 2024 100,000 9,788 34.993 At 30 April 2023 100,000 14,678 38,006 Pa8e 10 )ndnued...
E TRAINI EMBE ONFE ENCE E BOYS BRI FOR THE NTHEN RT EOFM UST OFEN EFIN IAL ATEME ED nued AR 24 TANCIBLE FIXED A&SETS- tontinlled ixture5 Plant and machintty fittin8S Totals COST At l May 2023 wd 30 ApTiI 2024 3,509 17,483 417.862 DEPRECIATION At l May2023 Chwge foryear 3.509 17,483 265,178 7,903 At 30 April 2024 3,509 17.483 273.081 NET BOOK VALUE AI 30 April 2024 144,781 At 30 April 2023 152.684 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.24 30.423 Oth¢r debtors NW District of th¢ Boys Brigade PrepaJThents 507 1362 7,300 215 352 859 10,377 io. CLIRRENT ASSET INVESTMENIS 30.4.24 30.423 CCLA inveslm¢n¢ fund 82,916 52,283 ii. CREDITORS: AMOUI¥TS FALLING DUE WITHIN ONE YEAR 30.424 30.4.23 A¢cnJals 7.293 8.898 Page 11 ntiNeiL..
NINC SOFT NGL CONFER CE GA INT EOF EMB Esr NOR NTR FIN YEA TEM APRI nued OR ED 24 MOVEMENT IN FUNIIS Nei movement in lldS At 1.5.23 30.424 Unrestrleted f•nds General fund Revalu]0 reserve tkvelopment Fund Central HeatinB Fund (11,856) 257266 3.143 14,498 (17231) (29.087) 257266 47.410 14.498 44267 263.051 Rostrl¢ted funds Mavis Frances Southworth Fund Playground Fund 27,036 290.087 8.516 291 362 (291) 8.878 8.807 71 8.878 TOTAL FUNDS 271,858 27,107 298.965 Net mov¢ment ID fund4 included in th¢ above are as follows,. In<xtrming R¢sour¢es Gains and losses Movement in fvnds Unrutrlcted fu•ds General fijnd Deveiopmeni Fund 67,011 44.267 (93.027) 8.785 (17231) 44267 111.271 (93.027) 8.785 27,036 R¢stricted fuDds Mavis Fr4n¢es Southwonh Fund Playground Fund 362 362 (291) (291) 362 (291) 71 TOTAL FUNDS 111,640 (93,318) 8.785 27.107 Page 12 itinued_.
HETR MBE EST ININ OFTH NGLA ONFEREN YS BRI DEI OFM TRU EST FIN MEN Ontln 30A L 2(124 R TH AR END li MOVEMENT IN FUNDS- eontlnuod Compantives for moyemtnt in fundg Net movement in fimds At 30A.23 At 1.5.22 Urtrestrl¢ted fumd$ Genernl fimd Revaluation reserve Development Fund Central Heating Fund (10,908) 257,266 5.474 (948) (11,856) 257266 3.143 14,498 {2J31) 14,498 251.832 Restrleted fund5 Mavis Frances Southworth Fund Playground Fund 11219 263,051 17,941 1.084 19.425) (793) 8.516 291 19.025 (10218) 8.807 TOTAL FUNDS 270.857 1.001 271.858 Comparative net movem¢n¢ in fvnd4 Includ¢d in the above are as follows.. Incomitig sources Resources expended Gains and Ios5 Movement ift fund$ unrestrict fun Gener&] fund Development Fund Centtal Heating Fund 77,802 (81.033) (2.331) 2283 (948) (2.331) 14A98 14,498 92,31XI 183.364) 2,283 11219 Rcstrlctsd funds Mavis Fran¢es Southworth Fund Playground Fwld 300 (9.725) (793) (9,425) (793) (10.518) (10218) TOTAL FUNDS 92.600 (93,882) 2283 Page 13 continued...
ETR EMB EST ININ OFT EN ONFERE EBOYSB DANDI CE GAD TH ORT FMANTR TLS HEF EY NCIAL ATE ED inued PRIL 12. MOVEMENT IN FUNDS- eotlMned A cwrentyear 12 months and prity year 12 mondL8 combined positiOD is as follow5: Net movement in funds At 30.4.24 At 1.5.22 Unrtsirtcted fuDds Genernl fund Revaluation reseTve Development Fund Central Heating FuThl (10,908) 257266 5,474 (18,179) (29.087) 257366 47.410 14.498 41.936 14.498 251.332 38255 Restrlcted fund9 Mavis Frances Southworth Fund Playground Fund 290,087 17,941 1,084 (9.063) (1,084) 8.878 19,025 (10.147) 8,878 TOTAL FUNDS 270.857 21.108 298.965 A Current year12 tnonths and prior year 12 months Combed Det Inovement in included in the above as follows: kn¢ornin8 re$ource5 Resources expended Gains and losses Movement in fiJTrd$ Unrestrkted futhds Gen¢rni nd Development Fund Central Heing Fund IM.813 44267 14,491 (174,060) (2.331) 11,068 (18,179) 41,936 14.498 203,378 (176,391) 11.068 38255 R¢strlc¢ed funds Mavis Frances Southworth Fffjd Playwund Fund (9,725) (1,084) (9.063) (1.084) 662 (10.809) (10,147) TOTAL KIUNDS 204.240 (187200) 11,068 28,108 Page 14 continued...
TRAI BE sroF FEREN YS BRJ Is CEN FOR DEI HEN OFMA RUST FTH GLA OT ATE TS.eo ED APRIL 24 nued 13. RELATED PARTY DISCLOSURES There wve no related party transactio for the year eDd¢d 30 April 2024. Pag¢ 15