The Birmingham Boys and Girls Union
(a Company Limited by Guarantee)
Trustees, Report and Financial Statements
for the year ended 31 March 2025
Registered Company number 06311234
Registered Charity number 1120499

The Bim]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Index
Page
Report ofthe Trustees
3-10
Statement of Trustee5' responsibilities
li
Report of the Independent Examiner
12
Statement of Financial Activities (incorporating an Income & Expenditure Account)
13
Balance sheet
14
Principal Accounting Policies
15-18
Notes to the financial statements
19-31

The Birniingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees
The Trustees are pleased to present their annual directors, report together with the financial
statements of the charity for the year ended 31 March 2025, which are also prepared to meet the
requirements for a directors, report and accounts for Companies Act purposes.
The financial statements comply with the Charities Act 2011, the Companies Act 2006, the
Memorandum and Articles of Association, and 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 IFR51021 (updated l January
2019).
OBJEcfivES AND AcfiviTIES
The objects as set out in the Memorandum of Association are:
he advancement of the education of young people. Without prejudice to the generality of the
foregoing the trustees shall provide leisure time activities for the age group of 7 years to and including
25 years of age so as to develop their physical, mental and spiritual capacities that they may grow to
full maturity as individuals and as members of society and that their conditions of life may be
improved,.
The aims of Woodlands Adventure & Outdoor Learning Centre I'the Centre'} are to advance the
education of young people including in particular those with disabilities, social disadvantage or
special educational needs, through undertaking challenges and learning new skills, to try and
increase their self-confidence and social skills, and to educate them in the social and the
environmental benefits of the countryside.
Woodlands Adventure is an outdoor activity centre for children and young people, accommodating
both residential and day visitors. Residential visitors can choose to stay in our dormitory building or on
our camping field. Visits can be arranged from half a day to a full week, according to the visitors,
requirements. The minimum group si2e is 12, and the maximum is 64 for a residential visit or 150 for a
day visit. The Centre is open to anyone who makes a booking, on a "first come first served" basis. The
majority of our visitor groups are schools and scoutlguide groups from Birmingham and the
surrounding areas, but some travel from further afield. We welcome disabled visitors, and we are set
up to enable them to enjoy our facilities to the fullest practicable extent.
The Centre has modern, well-equipped facilities. We have two sets of washing and toilet facilities, and
so we can safely have two separate sets of visitors on site at any one time. Visitors staying in our
dormitory building have full use of our main buildingwhich includes a large communal area and a well-
equipped kitchen and serving area. Day visitors and campers have use of a cabin with simple kitchen
facilities, and a barbeque area. There are two sets of benches and tables. each covered by a wooden
pergola to protect people from the rain or the sun.

The Birniingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
We offer a wide range of outdoor activities, all supervised by qualified instruttors. The main activities
comprise, in no particula r order, climbing wall, bouldering wall, abseiling, caving in an artificial ground-
level mine, archery, vines and bridges, raft-building, kayaking and canoeing on our lake, a high ropes
course, assault course, and two zip-wires of different types. The additional activities comprise bush-
craft, fire-lighting and tomahawk throwing (for older children), pond-dipping and nature trails (for
younger children), a nd navigation with walkie-talkie radios, orienteering, mini-medics first aid, circus
skills, five a side football and urban disc golf. In the evenings, residential visitors can play table tennis
or table football or simply screen a film.
By taking part in these varied activities, children and young people can acquire new skills and improve
existing skills, building their self-confidence and their ability to communicate, work as a team and solve
problems; at the same time of course as having fun. We encourage visitors to develop their interest in
particular activities into longer-term hobbies.
In sha ping our objectives for each year, and planning ahead, the Trustees take due consideration of the
Charity Commission's guidance on public benefit, includ ing the guidance 'Public Benefit.. Running a
Charity {P821"
ACHIEVEMENTS AND PERFORMANCE
The Trustees wish to thank our team of staff: we appreciate their hard work and commitment.
Woodlands Adventure, as a voluntary organisation, is exempt from the Adventure Activities Licensing
Scheme IAALS) inspection. However, we have undertaken several quality marks to demonstrate that
we comply with current industry good practice. These are Adventuremark•
which is a parallel
system of accreditation to AALS and accredits safety management practices for activities, and the
Learning Outside the Classroom ILOtC) Quality badge which is nationally recognised indicator of good
quality educational provision.
Woodlands Adventure is a British Canoeing Approved Centre. Our High Ropes Course has been
certified by a National Indoor Climbing Award Scheme INICAS) registered contractor. We are also an
organisational member of the Institute for Outdoor Learning, and a member of the Birmingham
Association of Youth Clubs.
During this financial year we would like to report the following significant events:
We have completed the installation of two new wooden gazebos with metal roofs, which
replace our existing stretch tents. The tents were approaching the end of their life, having
suffered from inclement weather conditions. The gazebos provide shelter forvisitors from rain
and sun when they are taking a break from activities, when eating meals, and when listening to
instruction from our staff or their own group leaders;

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
Our staff bungalow suffered flood damage in January 2025, caused by burst pipes. It was dried
out as quickly as possible and has been fully restored using insurance claim money. We bought
a second hand caravan (again using insurance moneyl for our staff to use in the meantime when
on night duty. We also took the opportunity to make some improvements to the bungalow
including re-laying the drains {using legacy money) and installing a new fire alarm system lusing
grant moneyl;
Our artificial caving system, completed last year using grant funding and legacy money, is now
camouflaged with netting. It continues to be a great success and is very popular with visitors;
We have taken expert advice and made an adaptation and improvement to the second zip-line
over our five-a-side football field (using legacy money);
Take up for our professional First Aid courses to both young people and adults has been very
welcome and it is proving to be a useful source of additional income.
Our website is www.woodlandsadventure.co.uk which is constantly reviewed and updated with news.
Internet marketing is used as a promotional tool and is supplemented by Facebook, X (formerly
Twitter) and Instagram accounts enabling regular contact with visitors and supporters of Woodlands
Adventure.
During the year ending 31 March 2025, the number of visitors to Woodlands Adventure amounted
to 5,21512024: 5,713}.
FINANCIAL REVIEW
There is no escaping from the fact that the financial position during the year covered by these accounts
has been very challenging, and the position has not improved subsequently. It is no comfort to know
that many other outdoor learning centres and indeed many other hospitality businesses generally, are
also experiencing similar difficulties. Indeed, some of our competitors have closed permanently this
year. Costs are going up and visitor numbers are going down.
Our core customers, who are schools with disadvantaged children in Birmingham and surrounding
areas, continue to book with us, as they have done for many years and we are very grateful for this
support and loyalty, but bookings are for smaller groups. We are finding that the number of visitors
provisionally booked becomes further reduced when the final payment becomes due. In the busy
summer season, whilst we have been fully booked, visitor numbers and the sizes of the groups visiting
have continued to fall. Parents are simply unable to afford the cost, and the schools do not have their
own resources to help the parents.
To the cost of a visit to Woodlands Adventure must be added coach hire, which is a similar figure per
head to our own charges. We continue to help local schools to arrange a fleet of parents, cars to drop
off visitors, but the narrow roadway at Bourne Vale limits this to one group a dayi and most visitor
groups come from further away and have no option than to come by coach.

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
Our visitor numbers have decreased by 8.7% compared with last year; our overheads have continued
to increase with the global economic and inflationary pressures on all costs.
Our main overhead continues to be staff salaries. These have continued to increase in line with
Government policy to increase the National Living Wage. The unexpected increase in Employers,
National Insurance contributions was an additional direct cost to us and will continue to be until the
currently intended date of 5 April 2028.
Inevitably we have had to increase our charges, which we believe remain competitive and represent
good value for money. However, many parents who would love to send their children to Woodlands
Adventure are simply no longer able to stretch their budgets that far. Feedback from visitor group
leaders is that they entirely understand why we have to increase our prices, and that this increase is
not a significant factor in the size of visitor groups becoming smaller. However. some visitor group
leaders have commented that further price increases will be likely to result in them not booking for
next year.
We cannot compromise on safety. There needs to be a certain number of qualified instructors in order
for adventurous activities to operate safely. It costs us much the same to look after a group of 30 as a
group of 60. The number of groups is similar to recent years, but they have been smaller groups, so
our income has reduced.
We have given, and continue to give, considerable thought to what can be done to address this
situation.
We have been focussing on flexible rostering, balancing group activities in such a way as to give the
best experience to the visitors while making best use of the number of instructors available, and this
approach has been working well.
We are encouraging groups to visit Woodlands Adventure outside the busy summer months, offering
discounted rates, and again this approach has had some success. The weather after the Autumn half
term holiday, and also before the Easter holiday, can still be perfectly suitable for an outdoor activity
day.
We have at all times kept a sharp eye on costs and have made economies wherever we can.
Altogether, we consider that we have taken all reasonable and practicable Steps in order to maximise
visitor numbers and minimise costs. without compromising on quality and safety. In the financial year
covered by this report we experienced a net deficit in operations of £104,29512024: deficit of £6,315),
aftertaking into account the loss in marketvalue of our investments of £17,332 {2024: gain of £34,930).
Realistically, it is unlikely that the impacts and effects of the Cost of Living Crisis will go away soon and
we anticipate further difficulties in reali2ing surpluses in operations in the coming financial year.

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
The performance of the investments is beyond ourcontrol and cannot be relied upon but is a necessary
and welcome support in such difficult econom ical conditions for our core income generating activities.
We are fortunate that over many years we have been able to build strong reserves. These can be
applied to off-set operational deficit5 in the short-term. We hope, as no doubt everyone does, thet the
Cost of Living Crisis will pass sooner rather than later. It would not be sustainable for our reserves to
be indefinitely eroded in support of day-to-day operational needs.
We applaud and thank the various grant-giving charities which support us with valuable grants, both
unrestrirted core costs, and restricted grants for specific purposes and projects. We cou Id not su rvive
without your support, and we are very grateful.
Last year we reported an unexpected legacy, which was ear-marked for our animal sanctuary. We
received part payment last year but have not yet received the balance. We have been working on plans
to improve and extend our raptor enclosures, and will report further about that when we know the
final figure for the legacy.
RESERVES POLICY
It is the policy of the Cha rity to maintain separate reserve funds for specific purposes. Tangible fixed
assets, which include the Woodlands Adventure freehold property, amount to £621,575 12024:
£643.7281 and are not regarded as part of the reserves available for distribution. Investments are
held with a view to generating income to provide a contribution to the overheads of the Charity. The
general reserve is maintained to match financial commitments and overheads to cover
fluctuations in income during the year, which provides a bufferfor uninterrupted services.
As at 31 March 2025 the Charity held free reserves, being un-restricted funds less fixed assets,
amounting to £301,811 {2024'. £383,864), which includes the investment portfolio. Investment assets
are invested to provide a future income for the Charity and are therefore not generally considered to
be distributable assets. However, the Trustees have the discretion to use income as well as the capital
of the Charity, if appropriate, to meet its objectives. Reserves are necessary because the Charitws
operations are seasonal, resulting in periods of time when no income is being received but expenditure
is still incurred. The Trustees are mindful of the need to continually review their reserves policy so as
to ensure sufficient, but not excessive, reserves are maintained and consider that it is not unreasonable
to maintain free reserves to cover at least the repayment of customer deposits should the need for
that arise.
In the opinion of the Trustees the Charity's assets available are sufficient to fulfil the obligations of the
Charity and are considered sufficient to enable the Charity to operate at its current level for the
foreseeable future.

The Birniingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
GOING CONCERN
The Trustees have satisfied themselves that the Charity is a going concern for the next 12 months due
to the availability of funds from the Charit￿5 cash and investment reserves. We have sufficient reserves
set aside to continue to operate for the foreseeable period at the current rate of expenditure.
INVESTMENTS AND INVESTMENT POLICY
During the year ended 31 March 2025 the value of investments fell by £17,275. Although the first 3
quarters showed positive performance, during the final month of the period the investments suffered
when global equity markets fell heavily on concerns of the ad-hoc nature of President Trump's
decisions, particularly on tariffs.
Income from investments is fully utilised to finance the running costs of the Centre not met bythe fees
charged to users. The management of the investment portfolio is with CCLA Investment Management
in their COIF Charities Investment Fund Income U nits. The fund gives a wide-ranging spread of ethical
investments which provides the Charity with vital income on a quarterly basis. The Trustees have set
investment principles with the objectives of maintaining a balance between income and capital growth.
RISK MANAGEMENT
The Trustees have examined the major strategic and operational risks which the charitable companv
faces and confirm that systems have been established to enable regular reports to be produced so
that the necessary steps can be taken to lessen these risks. The Trustees have delegated the
responsibility to the Centre Manager who has monitoring systems in place for all the equipment used
at the Centre and all activities carried out. An external examiner carries out an inspection each year
and reports to the Centre Manager, who in turn reports to the Trustees.
CHILD PROTEcfioN CODE OF PRAcficE
It is the policy of the Charity to provide a safe and secure environment in which children can thrive
and develop and where all aspects of their welfare will be protected. A Child Protection Code
of Practice has been adopted and is reviewed and updated on a regular basis.
FUTURE PLANS
Our focus at the moment is very much on dealing with and surviving the Cost of Living Crisis. Every day
we take small steps to maximise income and minimise costs.
Our top priority is to seek out further sources of unrestricted funds.

The Bim]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
Using grant funding, we have ordered some replacement elements for our assault course, which will
be installed very soon. We are also looking at refurbishment of our kit drying room, a replacement
washing machine and dryer, replacement archery equipment and further improvements to our assault
course.
Otherwise we will continue to work on the best ways to maximise the use of our facilities, treat our
staff fairly, and give the best experience to our visitors. We appreciate and are encouraged by the
favourable comments that leaders of visitor groups write onto their feedback forms, and we also
appreciate and follow up all constructive suggestions.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governlng Document
The Charitable Company is a company limited by guarantee and therefore does not have share capital.
The liability of its members is limited and details of their guarantee are detailed in the notes to the
accounts. It is also a registered charity governed by its Memorandum and Articles of Association.
The charity was previously known as Woodlands Camp. To reflect more accurately the nature of the
activities undertaken by the children and young people, the Trustees adopted the new name
Woodlands Adventure & Outdoor Learning (Woodlands Adventure) in 2021.
Appolntment of trustees, induction & tralnlng
New Trustees are appointed by the Trustees. The Trustees, together with the Centre Manager and
Office Manager in a non-voting capacityi meet a minimum of nine times a year.
We welcome Mr P Whitehead as a new Trustee following his appointment on l April 2024. As a
Chartered Accountant and Directorof Malcolm Piper, he has a number of charitable clients and brings
a wealth of financial knowledge and expertise in the charitable sector to the Board. We also thank
Mrs D Lilburne for stepping into the Treasurer's role, due to the continuing absence due to ill-health
of Mr N B Rogers, and Mr M S Lenton forstepping into the Secretary's role.
Separate sub-committees have been established to review investment performance, risk
management and salary awards. The Trustees keep their skill requirements under review.
New Trustees receive a history of The Birmingham Boys and Girls Union, a copy of the financial
statements, a copy of the Memorandum and Articles of Association and a copy of the Charity
Commission's guidance"The Essential Trustee: What You Need to Kno￿.
The Company secretary is charged with keeping Trustees up to date with the requirements needed to
fulfil their responsibilities.

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Report of the Trustees (continued)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees/Directors:
J R Cox (Chairl
M rs D Lilburne (Treasurer}
M S Lenton {Secretaryl
N B Rogers
G H Jones
Q H Butler
Mrs H Ellis
MrG W Deffley
Mr P Whitehead (Appointed l April 20241
Centre Manager:
C Wright
Office Manager:
M rs L Levesley
Charity Number:
1120499
Reglstered Office:
Kingsnorth House
Blenheim Way Birmingham
B44 8LS
Company Number:
06311234
Operational address of Charity:
Woodlands Adventure & Outdoor Learning
Bourne Vale, Aldridge
Walsall, WS9 OSH
Independent Examiner:
Karen Hanlan Independent
Examiner Limited
I Saracen Close, Ettington
Warwickshire, CV37 7SZ
Bankers:
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling ME19 4JQ
Appr
pd by the Board and signed on its behalf by:
Date: 17 September 2025
Chair of Trustees
10

The Bimiingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Statement of Trustees, responsibilities
The Trustees a re required to prepare financial statements for each financial year which give a true and
fair view of the state of the affairs of the charitable company and of the surplus or deficit incurred by
the charitable company for that year. In preparing those financial statements the trustees are required
to:
select suitable accounting policies and then apply them consistently;
make judgments and estimates that are reasonable and prudent.
state whether applicable UK accounting standards have been followed, subject to any material
departures disclosed and explained in the accounts. and
prepare the financial statements on the going concern basis unless it is inappropriate to
presu me that the charitable company will continue to exist.
The Trustees have overall responsibility for ensuring that the charitable company has an appropriate
system of controls, financial and otherwise.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable
accuracy, at any time, the financial position of the charitable company and to enable them to ensure
that the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention a nd detection of fraud and other irregularities.

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Independent Examinerfs Report to the Trustees of the Birmingham Boys and
Girls Union ('the Companv)
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025 which are set out on pages 13 to 31.
Responsibllitles and basis of report
As the charity trustees of the Company land also its directors for the purpose5 of company lawl you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006
I'the 2006 ACYI.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the
2006 Act and are eligible for independent examination, I report in respect of my examination of your charitys
accounts as carried out under section 145 of the Charities Act 2011 I'the 2011 ACVI. In carryin8 Out my
examination I have followed the Direction5 given by the Charity Commission under section 145151 Ibl of the 2011
Act.
Independent examinerfs statement
Since the Company's gross income exceeded £250.000 your examiner must be a member of a body listed in
section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member
of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connertion with the
examination giving me cause to believe..
11 accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act.
or
21 the account5 do not accord with those records,. or
31 the accounts do not comply with the accounting requirements of section 396 of the 2006 Att 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- or
41 the accounts have not been prepared in accordance with the methods and principles of the Statement
of Recommended Practice for accounting and reporting by charities applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS1021.
I have no concerns and have come across no 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.
Karen Hanlan,
Member of Institute of Chartered Accountants England & Wales
Karen Hanlan Independent Examiner Ltd
I Saracen Close
EttinBton
CV37 7SZ
Date.. 17 September 2025
12

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Statement of Financial Activities (including an income & expenditure account)
restricted
funds
2025
Restricted
funds
2025
Total
funds
2025
Total
funds
2024
Income from:
Note
Donations and legacies
Charitable activities
Trad ing activities
Investments
55,201
298,563
1,053
12,919
35,816
91,017
298,563
1.053
12,919
60,206
321,417
912
13,533
Total income
367,736
35,816
403,552
396.068
Expenditure on:
Raising funds
Charitable activities
Other expenditure
1,079
477,418
71
1,079
482,958
71
601
5,540
436,308
222
Total expenditure
478,568
5,540
484,108
437.131
Net {losses)/gains on investments
117,332)
117,332)
34,930
Net (expendlture)l income
Transfers between funds
Other recognized losses
(128,164)
30,365
16,407}
30,276
130.365)
197,888)
{6,133)
17
16,407)
{2)
Net movement in funds
1104,2061
(89) (104,2951
{6,1351
Reconciliation of funds:
Total funds brought forward
12
1,027,592
52,497 1.080,089 1,086,224
Total funds carried forward
12
923,386
52,408
975,794 1,080,089
All income and expenditure derwe from continuing activities. The statement of finan¢ial artivities includes all gains and losses
recognised in the year.
13

The Bimlingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
2025
2024
Balance sheet
Fixed Assets
Tangible assets
Investments
Fixed asset investments
621,575
643,728
353.485
975,060
420,817
1,064,545
Current Assets
Stock
Debtors
Cash at bank and in hand
1,315
39.235
156.664
197,214
2,365
62,417
138,594
203,376
Current Liabilitles
Creditors: amounts falling due within one year
io
(192,348)
1187,832)
Net current assets
Total assets less current liabilities
4,866
979,926
15,544
1,080,089
Creditors.. amounts falling due after more than one year
Net assets
li
(4,132)
975,794
1,080,089
Funds of the Charity:
Restricted Funds
U nrestricted Funds
General reserve
Designated pension reserve
Total un-restritted funds
Total charity funds
12
52,408
52,497
929,811
{6.425)
923,386
975,794
1,030.300
12,708)
1,027,592
1,080,089
Registered Company number.. 06311234
The accompanying accounting policies and notes form part of these financial statements.
For the year ended 31 March 2025 the company wa5 entitled to exemption from audit under section 477 of the Companies
Act 2006 relating to Small companies.
Responsibilities of directorsltrustee5'.
lal The members have not required the charitable company to obtain an audit of its financial statements for the year in
question in accordance with section 476 of the Companies Act 2006- however, in accordance with section 145 of the Charitie5
Act 2011 the financial statements have been examined by an independent examiner whose report appears on page 12.
Ibl The dirertorsltrustees acknowledge their responsibility for complying with the requirements of the Companies Art with
respect to accounting records and the preparation of accounts.
Approve
the Trustees and signed on their behalf by..
J R Cox, Chair of Trustees
Date.. 17 September 2025
14

The Birnlingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Principal accounting policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the
preparation of the financial statements are as follows..
Status of the company
The charitable company is limited by guarantee and does not have share capital. The liability of
members is limited to £10 per member. Any surplus on winding up is to be donated to a charity whose
objects are of a similar nature. The charitable company has taken advantage of section 60 of the
Companies Act 2006 and deleted the word 'Limited' from its name.
Basis of preparatlon
The financial statements have been prepared in accordance with 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 IFRS1021
{updated l January 20191- (Charities SORP (FRS10211, the Financial Reporting Standard applicable in
the UK and Republic or Ireland {FR51021 and the Companies Act 2006.
The Birmingham Boys and Girls Union meets the definition of a public benefit entity under FRSIO2.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise
stated in the relevant accounting policy notels}.
Going concern
The financial statements have been prepared on a going concern basis which assumes that the
Company will continue to operate. The validity of this assumption is dependent upon both visitor
numbers to the camp continuing near to full capacity and on donations and grants towards the costs
of running the centre and its upkeep. The Compan￿5 current business plan shows that it will be able
to operate in the foreseeable future. Based on this understanding, the directors believe that it remains
appropriate to prepare the financial statements on a going concern basis. The financial statements do
not include any adjustments, which would result from the basis of preparation being inappropriate.
Funds
General accumulated funds are unrestricted funds available for general purposes and include funds
designated for a particular purpose,. the use of such funds remains at the discretion of the trustees.
Restricted funds are funds subjectto conditions imposed by the donor or by specificterms of the appeal
under which the funds are raised. The restrictive conditions are binding upon the Charitable Company.
Funds raised for the purchase of capital items a re transferred to unrestricted funds once the items have
been purchased, provided the donor has not placed further restrictions over the use of the assets
concerned.
15

The Bimiingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Principal accounting policies (continued)
Income recognition policies
Items of income are recognised and included in the accounts when all of the following criteria are met:
The charity has entitlement to the funds;
any performance conditions attached tothe itemls) of income have been met or are fully within
the control of the charity;
there is sufficient certainty that receipt of the income is considered probable; and
the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of:
the date on which the charity is aware that probate has been granted,.
the estate has been finalised and notification has been made by the executorlsl to the Trust
that a distribution will be made; or
when a distribution is received from the estate.
Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured
reliably and the charity has been notified of the executor's intention to make a distribution. Where
legacies have been notified to the charity, or the charity is aware of the granting of probate, and the
criteria for income recognition have not been met, then the legacy is a treated as a contingent asset
and disclosed if material.
Income received in advance of a visit or provision of other specified service is deferred until the criteria
for income recognition are met.
Donated services and facilities
Donated services or facilities are recognised as income when the charity has control over the item, any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use by the charity of the item is probable and that economic benefit can be measured reliably. On
receipt, donated services and facilities are recognised on the basis of the value of the gift to the cha rity
which is the amount the charity would have been willing to pay to obtain services or
facilities of equivalent economic benefit on the open market; a corresponding amount is then
recognised in expenditure in the period of receipt.
No amounts are included in the statement of financial activities for services donated by volunteers.
Interest and investment income receivable
Interest on funds held on deposit and dividends on investments are included when receivable and the
amount can be measured reliably by the Charity, this 15 normally upon notification by the bank or
investment manager.
16

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Principal accounting policies (continued)
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third
party, it is probable that settlement will be required and the amount of the obligation can be measured
reliably. Expenditure is classified under the following activity headings-
Costs of raising funds comprise the costs of running the on-site gift shop;
Expenditure on charitable activities includes the costs of the Centre and other educational
activities undertaken to further the purposes of the charity and their associated support and
governance costs.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Tanglble fixed assets
Depreciation is provided on all assets except for land at a rate calculated to write off the cost on a
straight line basis over a period of less than the estimated useful life of the assets as follows,.
Activity Centre & buildings
Furniture, fixtures, fittings and equipment
Motor vehicles
20-50 years
5 years
4 years
Fixed assets are capitalised when their cost exceeds £400.
Investments
Investments have been professionally valued at 31 March 2025 and are included in the accounts at
their market value on that date. Realised and unrealised gains or losses on investment assets as
recogn ised in the Statement of Financial Activity.
Stock
Stocks are valued at the lower of cost and net realisable value.
Debtors
Trade and otherdebtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short
maturity of three months or less from the date of acquisition or opening of the deposit or similar
account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past
event that will probably result in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimated reliably. Creditor5 and provisions are normally recognised at
their Settlement amount after allowing for any trade discounts due.
17

The Binningham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Principal accounting policies (continued)
Taxation
As a registered charity no provision is considered necessary for taxation.
Pensions
The charitable company operates a defined contribution pension scheme and new employees are
able to join the scheme operated by the Pensions Trust for Charities and Voluntary Organisations or
arrange personal pensions.
The assets of the schemes are held separately from those of the
charitable company in independently administered funds. The pensions cost charge represents
contributions payable by the charitable company.
The charitable company also participates in The Pension Trust's defined benefit scheme for certain
employees and has been notified of the estimated employer debt on withdrawal from the Plan based
on the financial position of the Plan as at 31 March 2025. See note 17 for further information.
18

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements
l. Donations and legacies
2025
2024
Unrestricted donations, legacies and grants:
Donations from Individuals
Grants from Charitable Foundations
Legacies receivable
660
30.151
24,390
55,201
810
33,251
34,061
Restricted donations and grants:
Grants from Charitable Foundations
35,816
91,017
26,145
60,206
2. Charitable activities
2025
2024
Income from residential and day visits to the Centre
Rental income for use of facilities
295,429
3,134
298,563
317,596
3,821
321,417
3. Trading activities
2025
2024
Income from sale of goods
1,053
912
4. Investments
2025
2024
Dividends from listed investments
Bank interest
10.639
2,280
12,919
11,094
2,439
13,533
19

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
5. Expenditure
Unrestricted Restricted
funds
funds
2025
Total
RuisinqAunds.'
Shop purchases
1.079
1,079
1,079
1,079
Charitable artivities..
Staff costs
Pension scheme management charge
Training costs
Depreciation
Motor & travel expenses
Equipment, Repairs and Maintenance
Heating and lighting
Water rates & service charges
Insurance
Telephone
Animal upkeep
Office and sundry expenses
Accountancy fees
Legal and professional fees
Independent Examiner's fee (including £260 for
accounting services)
Trustee Indemnity Insurance
321,101
3,744
2,822
55,746
594
30,596
18,536
6,155
16.322
1,971
496
10,999
2,520
3,107
321,101
3,744
2,822
55,746
594
36,136
18,536
6,155
16,322
1,971
496
10,999
2,520
3,107
5,540
1,440
1,269
477,418
1,440
1,269
482,958
5,540
Other expenditure:
Interest charge on pension liability
71
71
20

The Bim]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
Unrestricted Restricted
funds
funds
2024
Total
Ruising funds..
Shop purchases
601
601
601
601
Choritable ortivities..
Staff costs
Pension scheme management charge
Training costs
Depreciation
Motor &travel expenses
Equipment, Repairs and Maintenance
Heating and lighting
Water rates & service charges
Insurance
Telephone
Animal upkeep
Office and sundry expenses
Accountancy fees
Legal and professional fees
Independent Examinerfs fee (including £260 for
accounting services)
Trustee Indemnity Insurance
289,208
3,814
4,478
64,237
2,631
19,012
15,407
5,575
13,605
1,702
1,596
8,277
1,440
1,497
289,208
3,814
4,478
64,237
2,631
20,086
15,407
5,575
13,605
1,702
1,596
8,277
1,440
1,497
1,074
1,580
1,175
435,234
1,580
1,175
436,308
1,074
Other expenditure:
Interest charge on pension liability
222
222
6. Analysis of staff costs
2025
2024
Wages and salaries
National I nsurance
Pension costs
297,138
16,819
7,144
270,038
14,057
5,113
321,101
289,208
21

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements {continued)
No employee received remuneration in excess of £60,000 per annum. The key management personnel
of the charity comprise the trustees and Craig Wright and Lynne Levesley. Trustees receive no
remuneration or other benefits from the charity. The remuneration of key management personnel for
the year, including pension contributions. was £63,332 12024: £58,620). No Trustee received any
remuneration or reimbursed expenses in relation to their role as Trustee to the organisation.
The average number of persons employed by the charitable company during the year was-
2025
Number
15
2024
Number
13
Centre Managers and assistants
Administration
17
15
As well as the full-time staff, voluntary assistance is provided by various individuals and groups on a
regular basis.
7. Tangible fixed assets
Furniture,
Woodlands
fittings,
Centre {Freehold
equipment &
land & buildings) motor vehicles
Total
Cost
At beginning of year
Additions
Disposals
1,008.634
13.347
276,061
20,246
1,284,695
33,593
At end of year
1,021.981
296,307
1,318,288
Depreciation
At beginning of year
Disposa Is
Charge for the year
At end of year
Net Book Value
461,530
179,437
640,967
28,834
26,912
55,746
490,364
206,349
696,713
At 31 March 2025
531,617
89,958
621.575
At 31 March 2024
547,104
96,624
643,728
22

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
8. Fixed asset Investments
2025
2024
Listed Investments
Market value at beginning of year
Disposal proceeds
Net Ilossesl/gains in year
420,817
150,000)
{17,332)
385,887
34,930
Market value at end of year
353,485
420,817
Historic cost at end of year
244,078
277,034
Investments representing over 5% of the portfolio were:
CCLA- COIF Charities Investment Fund
353,485
420,817
9. Debtors
2025
2024
Trade debtors
Legacy due
Other debtors and prepayments
14,171
19.000
6,064
39,235
30,493
19,000
12,924
62,417
23

The Bimiingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
10. Creditors: amounts falling due within one year
2025
2024
Trade creditors
Social security and other taxes
Accruals
Other creditors
Liability for pension deficit contributions {note 17)
Deposits and income received in advance
5.070
4,697
6,624
9,479
2,293
164,185
192,348
6,073
4,470
5,728
4,301
2,708
164,552
187,832
Deferred income:
2025
2024
Balance brought forward
Transferred to statement of financial activities
Deferred in year
164,552
183,747
1164,552) 1183,7471
164,185
164,552
Balance at end of year
164,185
164,552
Deferred income relates to deposits and fees for activity days received in advance of the period to
which they relate.
11. Credltors: amounts falling due after more than one year
2025
2024
Liability for pension deficit contributions (note 171
4,132
24

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
12. Movement in funds
Balance
At
beginning
of year
Balance
At end of
Expendi
ture Transfers
2025
Restricted funds:
Equipment replacement
Assault Course renovation
Ropes for High Ropes
Pergola
Lord Austin Charitable Trust - harnesses
P Williams Legacy- Animal Sanctuary
Total restricted funds
Income
year
6,903
10,945
2.649
12,916
15,323) 112.3531
{217)
2,143
10,728
299
10,238
12,3501
112,6621
13,0001
22,900
3,000
29,000
52,497
29,000
52,408
35,816
15,540} 130,3651
Balance
At
beginning
of year
Balance
At end of
year
Expendi
ture
2024
Restrlcted funds:
Equipment replacement
Assault Course renovation
Ropes for High Ropes
New ovens
Ratcliffe Foundation Visitor Building
project (agreed change of use for heating)
Rowlands Trust- CCTV equipment
Lord Austin Charitable Trust - harnesses
Caving System
P Williams Legacy-Animal Sanctuary
Total restricted funds
Income
Transfers
4,945
6,789
11,200
4,000
3,156
(8191
(2551
14,0121
6,903
10,945
2,649
11,3511
14,1561
1,000
2,000
1,000
3,000
6,989
29,000
47,934
12,0001
11,0001
3,000
1,000
17,9891
29,000
52,497
26,145
11,0741 120,5081
Transfers relate to capital expenditure funded by restricted donations.
The majority of restricted income is provided towards the cost of equipment and capital items for the
activity Centre and are funds are for expenditure on items of equipment which will be purchased in the
following financial year.
In the current financial year we have recesved £IO.000 from the P Williams Legacy. We have not yet
been advised of the final amount due in relation to the anticipated total legacy of £29,000 which was
recognized in the accounts to 31 March 2024.
25

The Binningham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
13. Analysis of net assets between funds
Restricted
funds
restricted
funds
2025
Total
Fixed assets
621,575
621,575
353,485
353,485
144,806
197,214
1192,3481 1192,3481
14,132)
14,1321
923,386
975,794
Investments
Cu rrent assets
Current lia bilities
Creditors > l Year
Total funds
52,408
52,408
Restricted
funds
Un-
restricted
funds
2024
Total
Fixed assets
643,728
643,728
420.817
420,817
150,879
203,376
1187,832) {187,8321
1,027,592 1,080,089
Investments
Current assets
Current liabilities
Total funds
52,497
52,497
14. Operating lease commitments
The following annual operating lease payments are committed to be paid..
Expiring:
Within one year
Between two and five years
2025
2024
507
507
15. Controlling Interests
The charity is controlled by the trustees.
26

The Bim]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
16. Related Party Transactions
During the year professional services were provided by Malcolm Piper and Company Limited in
connection with administration, financial and accounting matters provided. Mr N B Rogers, who is a
Consultant with that firm and Mr P Whitehead, who is a director with that firm, are also Trustees of
the Birmingham Boys and Girls Union. Fees amounting to £2,520 {2024: £1,440), plus VAT, were
charged during the year.
Woodlands Adventure Trading Limited is a wholly owned subsidiary of the Charity. The company was
dormant for the whole of the year ended 31 March 2025.
17. Pension schemes
The Pension Trust Retlrement Solutions (the scheme,)
The company participates in the scheme, a multi-employer scheme which provides benefits to some
521 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not
possible for the company to obtain sufficient information to enable it to account for the scheme as
defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into
force on 30 December 2005. This, together with documents issued by the Pensions Regulator and
Technical Actuarial Standards issued by the Financial Reporting Council. set out the framework for
funding defined benefit occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement,. Therefore the company is potentially
liable for other participating employers, obligations if those employers are unable to meet their share
of the scheme deficit following withdrawal from the scheme. Participating employers are legally
required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from
the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2023. This valuation showed
assets of £514.9m, liabilities of £531.Om and a deficit of £16.Im. To eliminate this funding shortfall,
the Trustee has asked participating employers to pay additional contributions to the scheme as follows-
27

The Birmingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the f inancial statements (continued)
Deficit contributions
From l April 2025 to 31 March 2028:
£2,100,000 per annum (payable monthly)
Unless a concession has been agreed with the Trustee the term to 31 March 2028 applies.
Note that the scheme's previous valuation was carried out with an effective date of 30 September
2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To
eliminate this funding shortfall, the Trustee asked the participating employers to pay additional
contributions to the scheme as follows..
Deficit contributions
From l April 2022 to 31 January 2025:
£3,312,000 per annum (payable monthly)
The recovery plan contributions are allocated to each participating employer in line with their
estimated share of the Series l and Series 2 scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement
the company recognises a liability for this obligation. The amount recognised is the net present value
of the deficit reduction contributions payable under the agreement that relates to the deficit. The
present value is calculated using the discount rate detailed in these disclosures. The unwinding of the
discount rate is recognised as a finance cost.
PRESENT VALUES OF PROVISION
31 March 2025 31 March 2024 31 March 2023
l£'s}
{£'sl
l£'s}
Present value of provision
6,425
2.708
5,797
28

The Birnlingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
RECONCILIATION OF OPENING AND CLOSING PROVISIONS
Year Ending
31 March
2025
(£s)
2,708
Year Ending
31 March 2024
l£sl
Provision at start of period
5,797
Unwinding of the discount factor {interest expense)
71
222
Deficit contribution paid
12,761)
13,3131
Remeasurements- impact of any change in assumptions
41
Remeasurements- amendments to the contributions schedule
6,366
Provision at end of period
6,425
2,708
INCOME AND EXPENDITURE IMPACT
Year Ending
31 March
2025
(£5)
71
Year Ending
31 March 2024
(£sl
Interest expense
222
Remeasurements- impact of any change in assumptions
41
Remeasurements- amendments to the contributions schedule
6,366
ASSUMPTIONS
31 March 2025 31 March 2024 31 March 2023
% per annum
% per annum
% per annum
Rate of discount
4.84
5.31
5.52
The discount rates shown above are the equivalent single discount rates which, when used to discount
the future recovery plan contributions due, would give the same results as using a full AA corporate
bond yield curve to discount the same recovery plan contributions.
29

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
Notes to the financial statements (continued)
The following schedule details the deficit contributions agreed between the company and the scheme
at each year end period:
DEFICIT CONTRIBUTIONS SCHEDULE
31 March 2025 31 March 2024
l£sl
l£sl
31 March 2023
l£sl
Year I
2,293
2,708
3,313
Year 2
2,293
2,761
Year3
2,293
The charity has recognised a liability, measured as the present value of the contributions payable that
arise from the deficit recovery agreement and the resulting expense has been recognised in the
statement of financial activities.
These contributions have been used to derive the charit¢s balance sheet liability.
30

The Birn]ingham Boys and Girls Union
Financial Statements
for the year ended 31 March 2025
18. Comparative statement of financial activities for 2024
Un-restrirted
funds
2024
Restricted
funds Total funds
2024
2024
Income from:
Donations and legacies
Charitable activities
Trading activities
Investment5
34,061
321,417
912
13,533
26,145
60,206
321,417
912
13,533
Total income
369.923
26,145
396,068
Expenditure on:
Raising funds
Charitable activities
Other expenditure
601
601
435,234
222
1,074
436,308
222
Total expenditure
436,057
1,074
437,131
Net gains on investments
34,930
34,930
Net {expendlturel/ income
Transfers between funds
Other recognized losses
(31,204)
20,508
{2)
25,071
{20.508)
16,133)
121
Net movement in funds
110,6981
4,563
{6,135)
Reconciliation of funds:
Total funds brought forward
1,038,290
47.934
1.086,224
Total funds carried forward
1,027,592
52.497
1.080,089