REGISTERED CHARITY NUMBER: 1097985 REPORT OF E TRUSTELS AND ENDED IL 2025 FOR TRAINING & CONFERENCE CENTRE F R THE MEMBE FTHE IGADE IN THE NORT LAND ND ISL OF ANTR C A Hunter Limited Britannia Chambers 26 George Stre St Helens Mer5¢y$ide WAIO IBZ
THE TIL41NI OF THE ESTOFE NCE E FOR THE BRIGADE IN TH RTH ND AND ISLE TRUST NTS OP THE FINAN TEME FOR TH D 30 APRIL202S Report Of th¢ Trws¢e I to 3 Ind¢p¢nd¢Mt Reprt ststement of Fln•n¢knl Ae¢l¥ltl# ]llee Sheet Notd to the FIMDcl•l Statements 7 to 15 Detlltd Statement of FluTr¢knl A¢thiltl 16 to 17
THET INING & CONFERENCE CENTRE F MEMBEILS OF THE B YS BRIGADE IN THE N WEST NCLAND AND ISLE FMANT R THE RT REP USTELS ED 30 APRIL 2 The trustees present their report with the fingn¢ial 5tat¢ments of the charity for the year ended 30 April 2025. Th¢ trustees have adopted the provisions of Accounting and Reporting by Chariiies: Staternent of Recommended Prn¢tice applicable to charities preporing their accounts in ac¢ordance with the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OWECTIVES AND ACTIVITIES ObJ¢¢llYes airn5 To proTnote work or organisation amon8$t Boys and young people for the advan¢¢m¢nt of Christ's Kingdom and in particular by the promolion of the habits of obedience.reverence. disciplin< self respect and all that tends towards true Christian M¥nlin¢ss by the provision of troinin& events. fa¢iliii¢s and fellowship. This is achieved primarily by the provision, maintenance and development of the faciliiies at the Training Centre at Treales, Kirkhom and LInh]re. The Charity seeks to achieve this by rnising funds for development from other Tnts. Charities and grani making bodies as well as by direct appeal to its membership. Day to day running costs are met by income from residential and non-residential lettings io organisations and group5. Priority is given to young people's groups seeking a residenlial experience for training and or recreational puOSe5. The charity hL4 benefitted the local commijnity from the provison of Spons and other facilities. The Thtee$ have had due regard to the guidance published by the Charity Commission on public benefit and are sotisfied the infonnation provided tn the accounts meets the publi¢ benefit. STRuuRE, GOVERNANCE AND MANAGEMENT Governing document The charity is ntrOlled by its governing documenl a deed of trust and ¢onslitu*s an unincorporated charity. REFERENCE AND ADMINISTrATIVE DETAILS Registered Charity numbeT 1097985 Prin¢lpAI address District Training Centre Lane Treales Kirkham Lancashire PR4 3SS Page I
THE TRAINI NFERENCE CKNTRE FOR T MEMBERS F THE BOYS BRIGADE IN THE NORTH WFST OF ENGLAND AND ISLE OF MAN TRUST TOF TRUSTEES R THK YEAR ENDED Tru$¢¢es A M¢Loughlin Miss M He0d M H Southern C Fairclough Dr R C W Hendetson MBE Rev Dr R J R¢id Ex officio.. The Presideni of the North West DistricL The Boys, Bri8ad¢ The Secretary of the North West Distriei The Boys, Brigade Two elected by and to the District Council of the North West Distrid. The Boys, Brigade Two eleet¢d by and to represent the District Executive of the North Wes¢ DistricL The Boys, Brigade Elections for representative trustees are rIed out at the Annual General Meeting of the Boys, Brigade North W&st District in October of each year. Elections are for a four year period. with Tnstees retiring in rotation and b¢ing eligible for re*lecfion. Independent E5aminer K¢ith Rotheram C A Hunter Limited Britannia Chambers 26 George Street St Helens Merseyside WAIO IBZ ACHIEVEMENTS AND PERFORMANCE As we emerged from the Covid pertsod and the Undedable slow recovery in Brigade activity. the Management Committee took the opportunity to engage in a majorprogranune of refirt)i$hmeni. This in¢luded the replacement of the Heating 5y51ern in Centenary Hall. the main a¢commodation block. and to provide an efficient and eco friendly system. Similarly the defective lighting in the Sports Hall has been replaced with LED light& Feallwes in the ROSPA approved Adventure Playground have been changed from timber 10 rewled plastic which ensured long life. The foregoing along with careful attention lo all ow fa¢ili¢ies have generated continued compliments from all our users. These are well deserved due to the continued sUPPOrt of our f]nancial benefactors, the Voluntary Mana8em¢nt Committee. and our resident warden. The TTUSt¢¢5 commit themselves to maintaining the ¢entre to the highesl standards for the benefit and enjOent of young people and the fvlfilment of the un¢hanging object of the Brigade ' The advancement of Christs Kingdom" Page 2
THE TRAININ & CONFERENCE ENTRE FOR T BERS OF THE BOYS BRI DE IN THR NORTH EST OF ENGLAND AND ISLE OF MAN TR REPORT FOR THE YE FTHE END IL202S FINANCIAL REVIEW The Trusiees are grnteful for the r¢1pt of monies from all Sources during the year to help them meet their objeeiiY¢$. The finan¢ial management of the charity has been achieved by dis¢usslons during TnteeS meetings and the weekly monitoring of both receipts and payinents by the Finan¢ial Assistant on behalf of the Trnstee$. The trus¢e¢s ha a policy of maintaining unre5trtcted funds at such o level io Cover at lea the following twelve month8 of payments for both management and support costs and to cover all wiital pa)Trents on upgrades to the site planned for the next two years. Inme for the year amounted 10 £92.968 (2024.. £111,640). Expenditure amounted to £127,622 (2024: £93 J18). After taking into acCOt the net loss on the market value of investments of £1.443, totsl funds have decreased by £36.097 (2024.. inrr¢a5¢d by £27,107). During the year £20,494 wgs spent on tmproving the central healing system tO8¢ther with £14,622 spent on enhancTng the sports hall and advenre playground. These two items. whi¢h amount to £35,116, are included in repairs and renewals and a¢count for the majority of the defi¢ti for 30 April 2025. The Trustees eonsid¢rthe level of reserves to be reasonable in the light of their s¢at¢d FK*Iicy. Approved by OTder of the l)oard of ttithes on ............................................. and signed on ILS behalf by. A M¢Loughlin- Tnjstee Page 3
NDENT EXAMI ORT THE TRUS THE TRAINING & CONFEREN E CENTRE FOR TH MEMBERS OF THE BOY RIGADE IN THE NORTH F ENGLAND AND I ESOF Independent examine3 report to th¢ tr$¢¢¢5 Of The Tralnlng & Confer¢n¢e Centre for tbt M¢mb¢r5 of the Boys BTigade in the North West ofEngland aDd Isle of Trust I report to the charity CeS on my examination of the accounts of The Trnining & Conference Centre for the Members of the BO Brigade in the North West of England ond Isle of Man TTr1 (the Trust) for the year ended 30 April 2025. Responslbilitles Ind ba$ls of report As the tharity trustees of the Trust you are responsible for th¢ preparation of the accounts in accordance with the requirements of the Charities Act 2011 {Ihe A¢t'). I report in respect of my examination of the TnLSt's accounts carried out under Section 145 of the A¢¢ and in wing out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5Xb) of the ACL Ind¢penden¢ examine5 Statement I have completed my examination. l ¢onfirni that no material matters have come to my attention in connection with the examination giving me ¢ause to believe that in any material respecL' a¢counting records were not kept in respect of the Trust as required by Section 130 of the Acl or the accounts do not accord with those records. or the aecounts do not comply with the appliuble requirements concerning the fonn and content of accounts $¢t out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that the a¢¢ounts give true and fair view whi¢h is not a matter considered a5 part of an independ¢nt ¢xamina¢ion. I have no ¢on¢erns and have come across no oth¢r Tnatters in connK¢ion with the examination to whi¢h attention should be drawn in this repon in order to enable a proper understanding of the accounts to b¢ rea¢hed. Keith Rotheram C A Hunter Limited Britatmia Chambers 26 George Str¢¢l St H¢lens Mer5eyside WAIO IBZ Page 4
THE TRAINING & CONFEREN ENTRE FOR THE ME BE THE BOYS BIUGADE IN THE NORTH EST OF ENGLAND AND ISLE OF MAN TRUST EMENT OF FINANCIAL A1VITI FOR THE YEAR ENDED 311 APRIL 2025 30.4.25 Total 30.424 Total INCOME AND ENDOWMENTS FROM Donations atjd l¢ga¢ies 32.048 32.048 52.721 Chari¢#ble *etivitles General 58.141 58.141 56.769 Investsneni in¢orne 2,779 2.779 2.150 Totsl 91968 92.968 111.640 EXPENDITURE ON Cbarltsble 4¢tivitie5 General 127.622 127.622 93Jl8 Net gainsl{1055e5) on investsn• (1,443) (1.443) 8,785 NET INCOMEJIEXPENDITURE) (36.097) (36.097) 27.107 RECONCILIATION OF FUNDS Total fijnds brought fonward 290,087 8.878 298.965 271.158 TOTAL FUNDS CARRIED FORWARD 253.990 8.878 262,868 298.965 Pag¢ 5
THE TRAINING & CONFEREN TR RTHE MBE IGADE IN THE NORT D ISLE FMA ENGLAND A CE 30.425 Total funds 30.4.24 Total Unrestricted Restricted fimds FIXED ASSETS Tan8ible asse 136.878 136,878 144.781 CURRE ASSETS Debtors Invesknen Cash at bank and in hand 6.021 81,474 59,878 6,021 81,474 68,756 839 82,916 77,702 10 8.878 147,373 8,878 156251 161,477 CREDITORS Amounts falling due within one year (30.261) (30,261) (7.293) NET CURRENT ASSETS 8.878 125,990 154,184 TOTAL ASSET8 LESS CURRENT LIABILITIES 253.990 8.878 262,868 298.965 NET ASSETS 233.990 8,878 262.868 298.905 FUNDS Unr¢5tri¢led fimds Restricted funds 12 253.990 8,878 290.087 8,878 TOTAL FUNDS 262,868 298,965 The financial Statements were approved by th¢ Board of Tn5 and authorised for i83ue . And wer¢ si8n¢d on its behalf by.. A McLou8hlin- Trustee M Heywood ntee The notes ftirn? part of these financial ststements Pa8e 6
TRAI ING & CONFERENCE CENTRE FOR T IVIEMBER F THE BOYS BRIGADE IN THE NORT EST OF ENGLAND AND ISLE OF MAN TR VINAN IAL STATEMEN OR THK YRAR ENDED 311 PRIL 2 ACCOUNTING POLICIES Basts of preparing the flnAnclg1 statements The fmancial statements of th¢ rharity. whith is a public benefit entity under FRS 102. have been prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by Charities: Ststement of Reeommended Prnctice applicable to charities preparing their a¢¢ounts in accordance with the Financial Reporting Standard appli¢able in the UK and Republic of Ireland (FRS 102) (effective l January 2019),. Financial Reporting Stsndard 102 The Financial Reporting Standard &pplieoble ui th¢ UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. All incom¢ is re¢ognised in the Statement of Financial Aciivities once the charity has entitlemeni to the fi$. it 1$ prolmble tha¢ the income will be received and the amount can be meosured reliably. Donations are re¢o8nis¢d wh¢n the ¢harity has been in WTiling of both the amount and settlement d¢. Interest on fimds held on deposit is included when r¢¢eivable and the amount can be measured reliably by the charity. this is nornmlly upon noiifi¢ation of the in*rest paid or payable by the bank. Expenditure Liabilities or¢ re¢ognised as expenditure as soon there is a legal or constructive obligation committing the charity io that expenditure, it is probable that a transfer of economtc benefits will be r¢quired in settlement and the amount of the obligation can b¢ me&8ured reliably. Expenditure is #ceounted for on an accruals basis. For expenses including support ¢osts and governance costs are allocated or apportioned to th¢ appli¢abl¢ expenditures headings. Investments Invesknents a A fom of basi¢ finan¢i41 iw¢nunent and are initi411y recoynised at their transaction value and subsequenily measured at their f&iT value at the balance Sheet date using closing price valuations. Investsnent income is credited to income on a Te¢eipts basis. Support Costs Support ¢05ts are those that assist the work of the charity but do not directly represent charitable activities and include offi¢¢ ¢osts. govvnan¢e and administrative costs. They are in¢urred dire¢ily in support of expendiwre on the objects of the charity. Funthaising expenditure ¢ompris¢s Costs in¢urred in indu¢in8 people and organisations to contribute financially to the charity's work. This includes the cost of advertising for donations and the stsging of special fvndraising events. Tangibk rued assets Depreciation is provided at the following annual rntes in order to write off each $¢t over its eslimated u8efvl life. Sports Barn Accornmodation buildings Plant and machinery FixpJr¢s and fittings 4Vo on cost IO% on cost IO% on cost IO%on¢ Taxatlon The charity is exempt from tax ort its Charitable a1VItIes. Fund #eeountlng Unrestricted funds can be used in auordance with the charitable objective$ at the discretion of the trustees. Pa8e 7 ontinued...
THE TRAININ & CONFERENCE CENTRE FOR T MEMBERS OF THE BOY BRIGADE IN THE N RT WEST F ENGLAND AND ISLE NOTES TO TH TEMENTS- eontitt D30 APRIL 2 ACCOUNTING POLICIES- eontinued Fund attoting Designated fimds comprise unrestri¢t¢d fimd5 that have been set aside by the trustees for particular purpos¢s. The aim and use of each designated fund is set out in the notes. Restricted funds w only be us&1 for particular restri¢ted purpos¢s within the objects of the charity. Restrictions arise when specified by the donor or when fimds are raised for partl¢ular restricted purposes. Further explanation of the nature and purpose of exh fund is included in the notes to the finan¢ial staiements. Debtors and ¢redittsn rttebvabl&payabie wltbln one year Debtors and creditors with no stated in¢erest Ne and receivable or payable within one yeor are recorded ai lrnnsaction price. Any losses ar¢sing from impaimien¢ are recognised in expenditure. Expenditure on management attd administrtion of th¢ charity Administration expenditure in¢ludes all expenditure not directly related to the ¢haritable activity or fimdraising ventures. Thi5 includes the cost of running the otTice premises and staff salaries for lministrative staff. DONATIONS AND LEGACILS 30.4.25 30.4.24 Dolwions Gift aid Grants 20,848 52,440 281 11200 32.048 52,721 GT4nts received, included in the above. are as follows: 30.4.25 30.4.24 The Hatris Charity Benefact Trust 10.000 1200 11.200 INVESTMENT INCOME 30.425 30.4.24 Bank inter¢st 2.779 2.150 continued...
THE TRAINING & CONFERENCE ERE FOR THE ME BE OF THE BOYS BIUGADE IN T TH WLST OF ENGLAND AND I TRusr OTES TO THE FIN E]wrs- eotinued ED 3(1 APRIL 2 AR SUPPORT cosrs Totals 19.884 .562 4.340 25,786 Support costy included in the aknv¢. are as ftllows: Mathgement 30.425 30.4.24 Genernl Salaries Teleptk)ne Posthge and stationery TTavel 15.881 1222 lJ43 274 140 ,024 17.119 1.171 487 176 310 805 CerIng 19.884 20.068 Oth¢r 30.4.25 30.424 Total activities Professional fees 1,562 GovernDce costs 30.425 30.4.24 Total activilles Genernl 1.860 2.000 480 1.800 2,000 Bookkeeping services Payroll s¢r4i¢es 4340 4244 TRUE£s, REMUNERATION AND BENEFfTS There were no trus*es' reMUneOn or other benefits f the year ended 30 April 2025 nor for the year ended 30 Awil 2024. Page 9 continued...
THE TRAINING & CONFERENCE OR THE MEMBE E BOYS RIGADE IN THE NORTH ES ENCLAND AND I LE OF MAN TR FINANCIAL STAT FOR THE YEAR END inued IL 2025 TRUSTEES, REMUNERATION AND BENEFITS- eontlnthed Trllstees, expenses The Trustees receive no remuneration ¢x¢ept for legitimate reimbursement of necessary expense& STAFF COSTS The average monthly number of employees during th¢ year was as follows: 30.4.25 30.424 Direct charitable work No ernployees received emoluments in excess of £60,000. COMPARATIVES FOR THE sfATEMENT OF FINANCIAL A1VITIEs Unrestricted Restricted fimds Total funds INCOME AND ENDOWMENTS FROM Donations and l¢8a¢ies 52.721 52.721 Charitable actlvltl&g 56,769 56,769 InveSthnI income 1,788 362 2,150 Tot81 111.278 362 111.640 EXPENDITURE ON Charitable actlvl¢i¢s Genernl 93.027 291 93J18 Net gains on investments 8,785 8.785 NET INCOME 27.036 71 27,107 RECONCILIATION OF FUNDS Total lknds brought fonvard 263.051 8,807 271,858 TOTAL FUNDS CARRIED FORWARD 290,087 8,878 298.965 Page 10 ¢¢)n¢inued...
THET INING & EMBERS OF TH WE NFERENCE CEfffliE F BRI IN THE NORTH D ISLE OF MAN UST ANDA O THE FINANCIAL TEMEMS- contln FOR TH YEAR DED 30 APRIL 2 TANGIBLE FIXED ASSETS Freehold property Sports Barn Accommodation buildings COST At l May 2024 and 30 April 2025 100,000 122258 174.612 DEPRECIATION At l May 2024 Charge for year 112,470 4.890 139.619 3.013 At 30 April 2025 117J60 142.632 NET BOOK VALUE At 30April 2025 loo.000 4.898 31.980 At 30 April 2024 100,000 9.788 34.993 Fixtures Plant and nwhinery fittings Totals cosr At l May 2024 and 30 April 2025 3,509 17.483 417.862 DEPRECIATION At l May2024 Charge for year 3509 17.483 273.081 7,903 At 30 April 2025 3,509 17,483 280.984 NET BOOK VALUE At 30 April 2025 136.878 AI 30 April 2024 144.781 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.25 30.424 Other debtors NW District of the Boys Brigade Prepayments 5.463 507 333 225 352 6.021 859 Pagell continued...
THE TRAININ MEMBERS ESTO ONFERENCE CENTRE F oy RIGADE IN THE N GLAND AND ISLE OF MAN TR RT ST FINANCI L STATEMEN FOR THE YE ENDE i(J. CURRENT ASSET IvEmENTs 30.4.25 30.4.24 CCLA investtnent fimd 81.474 82,916 ii. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.25 30.4.24 AC¢nlS 30261 7.293 12. MOVEMENT IN FUNDS Net movement in finds At 30.4.25 At 1.5.24 Unrutricted funds General fund Revalualion reserve Development Fund Central Heating Fund Sports hall and adventure playgrowid (29.087) 257.266 47,410 14.498 (25.84?) (54.934) 257266 47.410 4.004 244 (10.494) 244 290,087 (36.097) 253.990 Restrlet¢d fvnds Mavis Frances Southworth Fund 8.878 8.878 TOTAL FUNDS 298,965 (36,097) 262.868 Net mov¢m¢M in W included in the above are as follows: Incoming Resourc¢8 expended Gains and Movement in fjjnds Unrestrl¢t¢d funds Generdl fjjnd Central Heating Fund spo hall and adventure playground 68,102 10.000 14.866 (92,506) (20.494) (14,622) (1.443) (25.847) (10,494) 244 92.968 (127,622) (1,443) (36,097) TOTAL FUNDS 92.968 (127.622) (1.443} (36.097) Page 12 continued...
THET NCE CENTRE F EMBERSOFTHE B BRI THE NORT WEST O LAND AND ISLE OF MAN TRUST TE AN IAL TKMKNTS- eontl THK YEAR ENDED 30 APRIL 12. MOVEMENf IN FUNDS- eontlnued CompAratlvts for movem¢n¢ Sn funds Net movement in fijnds At 30.4.24 At 1.5.23 Unrestrkt¢d fllDds General ffijnd Revaluation reserve Development Fund Central Heatit)g Fund (11.856) 257.266 3,143 14.498 (17231) 129,08n 257.266 47.410 14,498 44367 263,051 27,036 290.087 Ros¢rl¢t¢d futsd$ Mavi5 Frances Southworth Fund Playground Fund 8,516 291 362 (291) 8,878 8,807 71 8.878 TOTAL FUNDS 271.858 27,107 298,965 CompwAtive net movement in iljnds, Included In the above are as follows: In¢omin8 resources Re5QU¢S expended Gain$ and 1095es Movemeni in funds Unrejlrlcted fundj General fund Dev¢lopmeni Fund 67,011 44,267 (93,027) 8,783 (17.231) 44.267 111,278 (93,027) 8,785 27.036 Restrleted funds Mavis Frances Southworth Fund Playground Fund 362 362 (291) (291) 362 (291) 71 TOTAL FUNDS 111,640 (93.318) 8,785 27,107 Pag¢ 13 continued...
THE TRAING & CONFERENCE ENTRE FOR THE MEMBERS F THE BOYS BRIGADE I TH EST OF ENGLAND AND IS AN TRUST NOT STATEMEN FOR THE YEAR ENDED 30 APRIL 2025 tinued 12. MOVEMENT IN FUNDS- contlnued A current year 12 months th prioryear 12 rnonth5 mbined positiotj is follows.. Net movement in funds At 30.4.25 At 1.5.23 Unrestrkted funds G¢n¢ral fimd Revaluation reserve Developm¢n¢ Fund Central Heating Fut)d Sports hall and adventure playground (11.856) 257,266 3.143 14.498 (43.078) {54.934) 257266 47.410 4.004 244 44267 (10,494) 244 263.051 (9.061) 253,990 Restrleted funds Mavis Frances Southworth Fund PlaYgrod Fd 8,516 291 362 (291) 8.878 8.807 71 8.878 TOTAL FUNDS 271.858 {8.990) 262.868 A current year 12 months and prior year 12 months ¢ombirted net movement in fijnds. included in the above as follows.. Incoming Resources Gains and expended losses Movement in fijnds UDrestrlcted fvnd$ General fund Development Fund C¢ntral Heating Fund Sport5 hall and adventur¢ playwund 135,113 44,267 10.000 14,866 (185.533} 7.342 (43,078) 44.267 (10,494) (20,494) (14.622) 204246 (220.649) 7.342 (9.061) Restrlcted funds Mavis Fran¢e$ Southworth Fund Playground Fund 362 362 {291) (291) 362 1291) 71 TOTAL FUNDS 204.608 (220.940) 7J42 (8,990) Page 14 continued...
THET NING & CONFERENCE CENTRE F MEMBERS OF THE YS BRI ADE IN THE NORTH WEST OF ENGLAND AND ISLE OF MAN TR TO THE FINANCIAL STAT ntlnved APRtL 21125 13. RELATED PARTY DISCLOSURLS There were no ttlated party transactions for the year ended 30 April 2025. Page 15
THE TRAININ & CONFERENCE CENThE FOR TH MEMBEILS OF THE BOYS BRI ADE IN THE NORTH OF ENGLAND AND ISLE FMANT DETAILED TEME OFF APRIL 2025 30.425 30.4.24 INCOME AND ENDOWMEiYrs DonatioD$ nd legacie5 Donations Gift aid 20.848 52,440 281 11200 32,048 52.721 Bank intetest 1779 2,150 ChritJble aetivStles Accommc¥tsion & Spo bam Activities Other rental iTKome Sundry income 51.667 615 5.720 139 54.575 lJ69 720 105 58.141 56.769 Totsl ineoming resourtts 92.968 EXPENDrrtJRE Charlt¥ble a¢tfvltl Res and water Insurance Light and heat Sundries Repairs & renewais Cleaning & laundry Central heating proj¢¢¢ Adventure playground refurbishment Depn Sports barn D¢pn Ac¢OmnM10n buildN)g 9.062 5.801 16.576 1,130 19.679 6.604 20,459 14.622 4,890 3.013 8,009 5.396 17,894 20.725 8,038 4.890 3.013 101,836 69.006 Support ¢oJts M#Mgemen¢ Salaries Telephone Posthge and slOnery Travel 15.881 1222 lJ43 274 140 1.024 17.119 487 176 310 805 Catering 19.884 20.068 This page does not forni part of the staw firAncial statements Page 16
TRAINING & MEMBERS OF THE B EST ERENCE CENfRE FOR BR ADE IN THK NORTH ISLE OF MA TR STATEMENT OF F FOR T D30AP Ivi IL2 30.4.25 30.4.24 Managemtht Other Professional fees 1,562 Governance costs Accountancy fees Bookk¢epin8 service$ Payroll services 1,860 2,000 480 1.800 2.000 444 4.340 4,244 Total resourc expended 127.622 93.318 N¢t (¢xpendlture)Aneome before 8alns and Iom (34.654) 18,322 Regllsed recogDl$ed gAlns Ind losyes Realised gainsl(losses) on fixod osset investments (1.443) 8,785 Ne¢ (exptndl¢ureylneorne (36.097) 27,107 This page does not fom part of the stattrtory financial statements Page 17