REGISTERED COMPANY NUMBER: 06845249 (England and Wales) REGISTERED CHARITY NUMBER: 1132015 Report of the Trustees and Financial Statements for the Year Ended 30 September 2024 for GLOBAL BRIGADES UK (A COMPANY LIMITED BY GUARANTEE) Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London EC3A 2AD
GLOBAL BRIGADES UK Contents of the Financial Statements for the Year Ended 30 Septernber 2024 Page Reference and Administrative Details Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements 8 to 13 Detailed Statement of Financial Activities 14 to 15
GLOBAL BRIGADES UK Reference and Administrative Details for the Year Ended 30 Septernber 2024 TRUSTEES S Ahmed S Ganapathi G lannello G Maddy-Powell (appointed 18 February 2025) E Stubley (appointed 5 September 2024) J Woodrow N Zaim (appointed 5 September 2024) E Jones (appointed 5 September 2024) S Ramsi {appointed 28 December 2024) REGISTERED OFFICE 6 St Lukes Road Cheltenham Gloucester GL53 7JH REGISTERED COMPANY NUMBER 06845249 {England and Wales) REGISTERED CHARITY NUMBER 1132015 INDEPENDENT EXAMINER Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London EC3A 2AD BANKERS HSBC 21 Kings Mall Kings Street Hammersmith London W6 OQF Page 1
GLOBAL BRIGADES UK Report of the Trustses for the Year Ended 30 Septernber 2024 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) {effective 1 January 2019}. OBJECTIVES AND ACTIVITIES Objectives and aims The objects of the charity as set out in its goveming instrument are to promote the benefit of people in developing countries by'.- (a) the advancement of education and training- (b) the relief of poverty. sickness and distress- (c} the promotion of good health- and (d) the provision of recreational facilities in the interests of social welfare wth the object of improving their conditions of life. The principal aim of the charity is to coordinate volunteer efforts and contribute resources to underserved communities to relieve problems caused by poverty, hunger, lack of access to healthcare, public health infrastructure, lack of education, and environmental degradation while preserving such communities, culture, as well as to educate the public and to carry on other charitable activities associated with these goals as allowed by law. Further details of the work carried out by volunteers working in the charity can be found at www.globalbrigades.org PUBLIC BENEFIT In developing the programme for the period and in planning the charity's activities the trustees have considered the Charity Commission's guidan on public benefft. In particular the trustees consider that the activities carried out provide benefit to the community. Page 2
GLOBAL BRIGADES UK Report of the Trustses for the Year Ended 30 Septernber 2024 ACHIEVEMENT AND PERFORMANCE During the period, 4 brigades were attended by 53 volunteers from the UK. 2 ofwhich were to Gree and 2 to Ghana. The below table summarises the charity's brigades over the year: Proir•mrn• N•m• Le8al Brigade Mediial Bri8ade Medital Bri8ade Medical 8ri ade Brli•d¢ N•m¢ Oxford Univer5ily Legal Bri8ade King's College London Keni and Medway Medical School Universiiy of Edinbur Brli•d• 5t•tu¥ Adive Active CouTrtry Greete Ghana stsrt d•t• 2510812024 1610612024 2610812024-0210902024 0110912024 End D•t• 3110812024 2310612024 0210912024 710212024 Actlv• Volunt••r% 15 Active Ghana 24 Aaive Greece Readers are advised to visit %yw.gI0balbrlgadeS.Or9 for a full understanding of the charity's activities, objectives and achievements. FINANCIAL REVIEW Investment policy and objectives From the perspective of the organisation. investments are those which cost a monetary value but give a social return to the organisation. Investments are only undertaken using money that is not allocated to reseNes. Reserves policy At the year end the charity had unrestricted reserves of £38,655 {2023: £40,699). The trustees consider that Global Brigades UK'S financial position is secure. Reserves are designed to act as a safety net to smooth the effects of the timing of income and expenditure or when a significant future capital investment has been identified. Therefore, reserves are accumulated passively as the by-product of operations or actively when a significant future capital investment has been identified. Reserves aim to be maintained at 12 months of average operating expenses which currently represents circa £10.000. Page 3
GLOBAL BRIGADES UK Report of the Trustses for the Year Ended 30 Septernber 2024 FUTURE PLANS The charity's aims for 2025-26 include expanding its volunteer activities in Ghana, Greece, Honduras, and Panama, as well as the engagement of volunteers in TeleBrigades programs. Financially, the charity continues to aim to accumulate reserves. STRUCTURE. GOVERNANCE AND MANAGEMENT Goveming document Global Brigades UK is govemed by Memorandum and Arbcles dated 30 April 2009 as amended by special resolutions on 14 September 2009 and on 1 September 2019. Recruitment and appointment of new trustees New trustees are voted into position by members of the charity at the AGM. In the interim period trustees are appointed by resolution of the existing trustees. Vvhen considenng the recruitment of new trustees, the trustees look for experience within Global Brigades and intemational development and take into account the skills and experience required by the charity and seek to ensure that the trustee body as a whole contains accounting, legal, and fundraising expertise. Organisational structure Global Brigades UK is a registered company and registered charity. The trustees of the charity are also the directors of the company. There are no sutpcommittees to which aLrthority has been delegated. Induction and training of new trustees New trustees will be given copies of the Memorandum and Articles, the Charity Commission's Essential Trustee, literature about Global Brigades, the latest Annual Report and Financial Statements and copies of our Conflict of Interest Policy,. Trustee Expenses Policy- Risk Management Policy., Reserves Policy and Financial Controls policy. They also complete a Declaration of Interests. Related parties We provide grant fvnding to the following sister organisations for brigade implementation,. Asociacion Global Brigadas de Honduras, Global Brigades Inc. Global Brigades Ghana, Fundacion Brigadas Globales de Panama and Global Brigades Association This report has been prepared in accordan with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Approved by order of the board of trustees on 1510712025 and signed on its behalf by= G Maddy-Powell - Trustee Page 4
Independent Exarninerfs Report to the Trustees of Global Brigade$ UK Independent examinerfs report to the trustees of Global Brigades UK {'the Company.) I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2024. Responsibilities and basis of report As the charity's trustees of the Company {and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance wth the requirements of the Companies Act 20061'the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 ofthe 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {Ihe 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145{5) {b) of the 2011 Act. Independent examinerfs statement I have completed my examination. I confimi that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act., or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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 the accounts have not been prepared in accordance with the methods and principles ofthe Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance wth the Financial Reporbng Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Richard Billinghurst Knox Cropper LLP Chartered Accountants 65 Leadenhall Street London EC3A 2AD Date.. 1510712025 Page 5
GLOBAL BRIGADES UK Statement of Financial Activities (Incorporating an Incorne and Expenditure Account for the Year Ended 30 September 2024 2024 Totsl fund 2023 Total funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 1,896 other trading activities 59,132 84,078 Total 61,028 84,078 EXPENDITURE ON Charitable activities Provision of Aid for Global Brigade Projects 77,352 82,053 NET INCOMEI{EXPENDITURE) (16.324) 2,025 RECONCILIATION OF FUNDS Total funds brought forward 40,699 38,674 TOTAL FUNDS CARRIED FORWARD 24,375 40,699 The notes fomi part of these financial ststements Page 6
GLOBAL BRIGADES UK (REGISTERED NUMBER: 068452491 Balance Sheet 30 Septernber 2024 2024 Total funds 2023 Total funds Notes CURRENT ASSETS Cash at bank 38,655 114,733 CREDITORS Amounts falling due wthin one year (14.280) 174,0341 NET CURRENT ASSETS 24,375 40,699 TOTAL ASSETS LESS CURRENT LIABILITIES 24,375 40,699 NET ASSETS 24,375 40,699 FUNDS Unrestricted funds 10 24,375 40,699 TOTAL FUNDS 40,699 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for {a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and preparing financial statements which give a true and fair view of the state of affairs of the charitable ompany as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which othewse comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. {b) These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 1510712025 and were signed on its behalf by.. G Maddy-Powell - Trustee The notes fomi part of these financial ststements Page 7
GLOBAL BRIGADES UK Notes to the Financial Statements for the Year Ended 30 Septernber 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, vthich is a public benefft entity under FRS 102, have been prepared in accordance with the Chanties SORP (FRS 102) Accounting and Reporting by Charities.. Statement of Recommended practi applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The accounts are presented in pounds sterfing. The Trustees consider that there are no material uncertainties about the charitsble company's ability to continue as a going concem. Critical accounting judgements and key sources of estimation uncertainty Judgements and key sources of estimation uncertainty are detailed in the above policies where applicable. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the nds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent wth the use of reSoUrs. Taxation The charity is exempt from corporats.on tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance the charitsble objective5 at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes wthin the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Short temi debtors and creditors Debtors are recognised when the charity is legally entitled to the income after any perfomance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Creditors are recognised when the charity has a present legal or constructive obligation resulting from a past event to make payment to a third paty, it is probable that settlement will be required and the amount due to settle the obligation can be measured or estimated reliably. Page 8 continued...
GLOBAL BRIGADES UK Notes to the Financial Statements - Continued for the Year Ended 30 Septernber 2024 DONATIONS AND LEGACIES 2024 2023 Donations 1.896 OTHER TRADING ACTIVITIES 2024 2023 London School of Economics Birmingham University Imperial College London Kings College London University of Edinburgh Oxford University Queen Mary's University Exeter University Kent and Medway Medical School Nottingham Trent University Legal Empowerment University of Leicester Miscellaneous Income 4.078 12,577 705 23,902 4,024 7,147 16,328 9,068 10,374 19,519 5,829 18,477 8,235 807 2,138 59,132 84,078 CHARITABLE ACTIVITIES COSTS Support costs Isee note 51 Direct Costs Totals Provision ofAid for Global Brigade Projects 70,596 6,756 77.352 SUPPORT COSTS Governan costs Management Finan Totals Provision of Aid for Global Brigade Projects 1.331 225 5,200 6,756 Page 9 continued...
GLOBAL BRIGADES UK Notes to the Financial Statements - Continued for the Year Ended 30 Septernber 2024 SUPPORT COSTS - continued Support costs, included in the above, are as follows= 2024 2023 Insuran Administration costs Bank charges and administration fees Sundries Independent Examiner's fee 556 647 128 225 5.200 513 1.946 238 3,750 6,756 6,447 NET INCOMEI(EXPENDITURE) Net incomel{expenditure) is stated after chargingl{crediting).' 2024 2023 Independent Examiner's fee 5,200 3,750 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023. Trustees. expenses There were no trustees. expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund INCOME AND ENDOWMENTS FROM Other trading activities 84,078 EXPENDITURE ON Charitable activities Provision ofAid for Global Brigade Projects 82.053 NET INCOME 2,025 Page 10 continued...
GLOBAL BRIGADES UK Notes to the Financial Statements - Continued for the Year Ended 30 Septernber 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES- continued Unrestricted fund RECONCILIATION OF FUNDS Total funds brought forward 38,674 TOTAL FUNDS CARRIED FORWARD 40.699 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade creditors Accruals and deferred income 200 14,080 200 73,834 14,280 74,034 10. MOVEMENT IN FUNDS Net movement in funds Al 1.10.23 At 30.9.24 Unrestricted funds General fund 40.699 (16.324) 24,375 TOTAL FUNDS 40,699 (16.324 24,375 Net movement in funds. induded in the above are as follows= Incoming resour$ ReSoUrS expended Movement in funds Unrestricted funds General fund 61,028 (77,352) (16,3241 TOTAL FUNDS (77.352 (16,324 Page 11 continued...
GLOBAL BRIGADES UK Notes to the Financial Statements - Continued for the Year Ended 30 Septernber 2024 10. MOVEMENT IN FUNDS - continued Comparatives for movement in funds Net movement in funds At 1.10.22 At 30.9.23 Unrestricted funds General fund 38,674 2,025 40,699 TOTAL FUNDS 38,674 2,025 40,699 Comparative net movement in funds, included in the above are as follows: Incoming resoUrS ReSoUrS expended Movement in funds Unrestricted funds General fund 84,078 (82,053) 2,025 TOTAL FUNDS 84,078 (82,053 11. RELATED PARTY DISCLOSURES Asociacion Global Brigadas de Honduras, Global Brigades Ghana and Fundacion Brigadas Globales de Panama are the official implementation partners to the Global Brigades International affiliates, coordinating the logistics of all volunteer activities. These entities are granted funds from the GB affiliates to hire local staff, house intemational intems to coordinate brigades, and to perpetuate projects belween them. There is a full-time communty director that tracks the metrics of each of the programs and monitors the long-run relationship Yth the community. 12. GUARANTEE OF VALUE The Charitable Company is incorporated under the Companies Act and is limited by guarantee, each member having undertaken to contribute to such amounts not exceeding one pound as may be required in the event of the company being vrfound up whilst he or she is still a member or within one year thereafter. Page 12 continued...
GLOBAL BRIGADES UK Notes to the Financial Statements - Continued for the Year Ended 30 Septernber 2024 13. DONATED SERVICES We are grateful for the services donated by empowered.org and the amazing volunteers involved in Global Brigades. 14. TAXATION STATUS As a registered charity the charitsble company is exempt from Corporation Tax on income applied to charitable activities. 15. CONTINGENT LIABILITIES Brigade costs are incurred by the official implementation partners to the Global Brigades Intemational affiliates who coordinate the logistics of all volunteer activities. These costs are then recharged by invoice to Global brigades UK. Invoicing can take up to years to be calculated and issued and as at 30 September 2024 the charity is not able to provide a reasonable estimate of the value of this liability, SO It has not been accrued for. Page 13
GLOBAL BRIGADES UK Detailed Statement of Financial Activities for the Year Ended 30 Septernber 2024 2024 2023 INCOME AND ENDOWMENTS Donations and legacies Donations 1,896 Other trading activities London School of Economics Birmingham University Imperial College London Kings College London University of Edinburgh Oxford University Queen Mary's University Exeter University Kent and Medway Medical School Nottingham Trent University Legal Empowerment University of Leicester Miscellaneous Income 4,078 12,577 705 23,902 4,024 7,147 16,328 9,068 10,374 19,519 5,829 18,477 8,235 807 2,138 59,132 84,078 Total incoming resources 61,028 84,078 EXPENDITURE Charitable activities Honduras Ghana Panama Greece Travel Grants 3,680 35,520 43,220 1501 9,074 23,362 28,076 3,320 70,596 75,606 Support costs Management I nsurance Administration costs Bank interest 556 647 128 513 1,946 238 1,331 2,697 Finance Sundries 225 Governance costs Independent Examinerfs fee 5.200 3,750 This page does not fomi part of the statutory financial statements Page 14
GLOBAL BRIGADES UK Detailed Statement of Financial Activities for the Year Ended 30 Septernber 2024 2024 2023 Total resources expended 77,352 82,053 Net (expenditure)fincome (16,324 This page does not fomi part of the statutory financial statements Page 15