Company registration nurnber- 07828055 Charity registration nurnber.. 1144648 THE BOYS. BRIGADE-LONDON DISTRICT TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AiIGVST 2025 Finsbury Robinson Ltrf 237 Westcombe Hill London SE3 7DW The Boys. BrigadtrLondon District Contents Page Trustees. Report Independent Examlner's Report Staternent of Financial Acbvibes lineluding Ir*orne 8t￿ ExpEnditure Account) Comparative Ststement of Financial Activities (including Income and ExpendibJre Account) Balance Sheet Notes to the Finoncial Ststement5 9-13 The following pages do not form part of the statutory accounts: Detailed Ststement of Flnanclal Actlvitles Ilncwlng Income and Expendlture Accounti 14-15 The Boys. Brigad*London District Company No. 07828055 Trustees. Report For The Year Ended 31 August 2025 The trustees present their report and the financial statements for the year ended 31 August 2025. Objertlves and Artivities Alms and Objectlves The Charlty's princlpal oblertlve cont5nues to be the advancement of Christ's kingdom among boys and the promotSon of hablts of obedlence, reverence. dlscipline. seif-respett and all that tends towards a true Christian manliness. The Charity has undertaken a number of attivities in pursuit of its obletbves. These have inclvled.. Hosting a shcwcase event recognising the achievements of young people who are members of The ￿Y$. Brigade in London. Arranging or hosting a number of artivities for ¢hik1ren and Y￿n9 people. incluOin9 Paintball, Anchors, A¢bvity Day and Junlor Sectlon Fun Day. Supporting leaders throtsgh the facilitstion of tralnlng courses. as well as oryanlslng bespDke training for leaders to support their partlcular needs. Recognising our outstanding volunteer leaders. Engaging with other uniforrned youth oryanisation5 through YCMJ London and working with YOU London to arrange and 5UPPOrt event5 for over-ll's, including a Leadership confe￿nce and the Lord Moyor's Shov4. Making grants to enible young people to attend carnps and other acbvities Adrninistrating the Jack Petchey Award SclEme Planning and deliverlng competitions. including Cmss Country. Ten Pln Bowllw. PR Games. Band & D￿11 & the 61ble Qulz. Encouraglng companies & Battallons to nomlnate young people for external recognI￿on awards such as the Deputy Lieutenant Certificate Employin9 stsff to undertake adrnlnSstratlon and development attivities, Working In partnership with The Boys, Brigade nationally in prov￿Ing support to exi$ting mernbets and alrnlng to Start new BB work within Greater London. PubllE 8ontfit The Trustees are charged with the rnanagement and supervision of the affairs of the ChaNty'. to brlng an independent judgement to bear on issues of strategy. perforniance and resources,. and observe the highest standards of integrity, confidentiality and objectivity- to act In good faith In the Interests of The Boys. Bngade - London Distrirt and its rnembers and in the publlc Interest, exerclse due care and diligence. and contribute expertise and expenence to the work of the Charity. to prornote the reputation and standing of The 8oys' Brigade in London. to administer the organ15ation and 311 it5 assets in the Interest of current. potenti&l, ano futu￿ benefleiaries. The trustees confim) that they have complied with the requirements of SecDon 17 of the Charities Act 2011 to have due regard to the Charity Commlssion's guidance on public benefit. Fln•n¢l•l Review Flnanclal Posltlon mmitm Having regard to the Charity's increasing reliance on investment income. Imjt also the desirability of running a full programme of actlvities for today s young people in view of the long-temi membershlp trends and the likely assoclated rationalisation of local and regional Boys. Brigade structures. the Charity has adopted a reserves policy of budgeting for an annual deficit OF around £12,000 and that ￿lIcY is being artively pursued. The Treasurer continues to look at all aspects of the Ch4rity'5 finan￿ to achieve thi5, the Charity 15 grateful for the fiTrarKial suppEkrt of all donors. Inv LLPLlit and Performant The Trustees have agreed that the investment fund be managed by inTr￿Ment managers. The present Investment pollcy Is to balance the risk between income and capital growth subject to the nsk normally associated with a balanced approach to portfolio management. There is a further proviso that insofar as it is reasonably practicable inv￿tments that conflict with the Charity's beliefs and objectives will be excluded. The fund Is Invested betV4een 9rowth-orientated securitie5 and investfflent In incotne bearing securitie5. Regular reports are provided l¥y the fund mana9er detailing the progr￿5 and relative perforrnance of the fund. .CONTINUED Page I The Boys. Brigade-London Distrirt Trustees. Report (continued) For The Year Ended 31 August 2025 Flnanclal Posltlon- contlnued Free reserves available for the use by the Charity are deerned to be those that are readily realisable, less funds whose uses are restricted or desi9nated for particular purkws. The calculation t1￿5 excludes property and other fixed assets which will continue to be used in the day-to-dèy running of the Charity- As a matter of policy, each year the Trustees review the value of the reserves required to be held in Investments, cash and Cash equivalerits not r￿t￿cted for any particular purpose. The Trustees COns￿er the Charity's exposure to the risk of any significant loss of income and to the nsk of unforeseen expenditure which cannot be mitigated by Trustee action and the degree vf risk èscribed to each suth event is as*ssed. They also review the need for incotne frorn investrtients tD maintain the day-to-day work of the Chèrity without eroding capital twond the annual deficit contemplated by the reserves policy. With incorne, a major risk Is that of a decline in donabons and any economiclstock market dovlntum or other factors leadlng to a detllne In legacy values and reduced income donations. In the year under review, the Charlty recelved two substèntlal legacies for whlch the Trustees a￿ very gratefvl. Budgetary and financial controls continue to be effective to reduce the nsk of over-expenditure and to mitigate the effect of a drop in Inctsme in any one financièl year. Ir is the Trustees. WTrliey not to embark upon major Inltiadves wlthout commltted fundlng. The Trustee5 conduct an annual review of the level of reserve5 when 5etbng the bud9et and considers thot they are adequate glven the general economic conditions. The Charity's financial position and performance has been outlined In the financial wiew above. The Trustees have a55essed the Charity's Income, expenditure, cashflow and reserves position and its ability to withstsnd a material decline in incomln9 ￿soUrCes. The Trustees have concluded that the￿ is a reastsnable expectatitsn that the Charity has adequate resources ro continue attivifies for the I0￿eeable futu￿. Accordingly. they continue to adopt the going concem basis in preparing the accounts. The Trustees acrively ￿VIeW the major risks whlch the Ch)rity laces on a wular tsasls and belleve that by maintalnlng reserves In accordance with the reserves ￿l1¢y. combined with an annual wiew of the controls over key financial systems will provlde sufficient resources in the event of adverse Conditions. The Trustees have also examined other operational and buslness rlsks faced by the Charlty and coThfim) that they have estsbllshed systems to mltlgate the slgnlficant rlsks. Reference and AdmlnSstr•tlvt Dttalls Trustees Mr J M Belsham Mr J A 8owrnan Mr J E Close Mr D C Cr05S Ms L l Hawkes Mr N Konadu-yiadom Mr C J Norman Mr P G Norman Mr J S Powell Ms J A Smith Mr M J Srnith Mr E T 5mithson Rev l J Wor5fold Mr S L Steven (appointed 0110412025) Company Secretary Mr E T Smithson Charlty Number 1144648 Page 2 The Boys. BrigadtrLondon District Trustees. Report (continued) For The Year Ended 31 August 2025 Company Number 07828055 Registered Office Wesley's Chapel And Leyslan Mission Clty Road London ECIY IAU Independent Examlner Gemma L Fogarty FCA Flnsbury RobinsDn Ltd 237 Westcombe Hill London SE3 7DW Page 3 The Boys. BrigadtrLondon Distrlct Trustw, Report (contlnued) For The Year Ended 31 August 2025 Small Comp•ny Aul•• Thls report has been prepa￿d In a(￿r￿an￿ wbth sped* pr￿ls1on$ relaVThJ to compan*s subjett to thé smjll companles regime wlthin Part 15 of the Companies Art 2006, The trnstees. report Vlas approved by the t¥Jard ol trustees and *fned on lis behalf by: MrETSmlth Trust•q Ilth May 2026 The Boys. BrigadtrLondon District Independent Examiner's Report to the Trustees of The Boys. Brigade-London District For The Year Ended 31 August 2025 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025. Responsibilities and Basis of Report As the tharity trustees of the Compèny land also its directors for the purp)ses tsf company lèv41. you are responslble for the preparatSon of the accounts In attordance with the Teouirements of the Companies Att 20061-the 2006 Act-l. Having Satisfied tny5elf that the accwnts of the Cotnpany are not requireil to be audited under Part 16 of the 2006 Art and are eligible for independent examination. I report in respert of my examination of your charity's accounts ès cèrried out under sectlon 145 of the Charities Act 2011 I'the 2011 Art'l. Jn carrying out my examination I have follosyed the Dirertions glven by the Charlty Commlsslon under sectlon 145151 Ibl or the 2011 Att. Independent Examln•r's Statement Since the Company's gross Incorne exceeded £250,000 your examiner rnu5t be a mernber of a body listed In section 145 of the 2011 Act. I confirm that l arn qualified to undertoke the exorninabon because l om o mernber of The Institute of Chartered Accountants In Englènd ènd Wèles. which is one of the listed bodies. I have completed my examination. J confirm that matters have come to my attention in connection with the examination giving rne cause to believe.. l. accountlng ￿tsrds were not kept In ￿$pert of the Company as required by $ethon 386 OF the 2006 Att,. or 2. the accounts do not accord with those records.. or 3. the accounts do not comply with the accounting reqU1￿ments of secbon 396 of the 2006 Act other than any requirement that the accounts give a ,tn￿ and fair view, which is not a matter conshlered as part of an Independent examination.. or 4. the accounts have not been prepared In accordan￿ with the rnethods and principle5 of the Staternent of Recommended Practiee for accounting and rew*rbng by charities applicable to charities preparing their accounts In accordance with the Financial Reporting Standarl applicable in the UK and Republic of Jreland IFRS 1021. I have no concerns and have come across no other matters In connecbon with the eMamlnatloTh to whlch attention should be drawn in thls report In order to enoble a proper uTrJerstandlng of the accounts to be reached. Gemma L Fogarty FCA 20th March 2026 237 Westcombe Hill London SE3 7DW Page 5 The Boys. BrigadtrLondon District ststement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025 2025 2024 Unwestrlcted Restrlcted Total funds lunds funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donatyons and ￿￿(leS Charitsble artivities.. Charitsble Activitie5 Inve5trnents 423,805 423,805 12,790 2,100 11.854 15,200 17,300 11,854 26,865 25.151 437,759 15,200 452,959 64,806 EXPENDITURE ON: Raising funds Charitable actlvltles.. Charltable Actlvltles 13.320} {3,3201 14,8331 118,7061 {25.3591 144,0651 158,6981 122,0261 {25.3591 147,3851 163,5311 NET INCOME BEFORE INVESTMENT GAINS 415,733 10,942 (10,1591 405,574 10,942 1,275 40,402 Net galns on Investments NET INCOME 426,675 {10.1591 416,516 41.677 NET MOVEMENT IN FUNDS 426,675 {10.1591 416,516 41,677 RECONCILIATION OF FUNDS: Tgtal Funds brought forward 365,209 44.240 409,449 367,772 TOTAL FUNDS CARRIED PORWARD 12 791,884 34.081 825,965 409,449 The notes on page5 9 to 13 fom part of these financial statements. Page 6 The Boys. Brigade-London District Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 August 2025 2024 Unrestrirted Re$trirted fvnd5 funds Total fvnds Notes INCOME AND ENDOWMENTS FROM: Donatyons and kgacies Charitable actlvltles.. 12.790 12,790 Charitable Actlvitles Investments 11.665 25.151 15.200 26,865 25,151 49.606 15,200 64,806 EXPENDITURE ON: Raising funds Charitable activities.. Charitsble Activitie5 14,8331 14,8331 143,4981 115,2001 158,6981 48.3311 115,2001 163,5311 NET INCOME BEFORE INvesTMENT GAINS Net galns on Investment5 1.275 40,402 1,275 40,402 NET INCOME 41,677 41,677 NET MOVEMENT IN FUNDS 41,677 41,677 RECONCILIATION OF FUNDS: Total funds brought forward 323,532 44,240 367,772 TOTAL FUNDS CARIUED FORWARD 12 365.209 44,240 409,449 The notes on pages g to 13 fom part of these fina￿la1 statements. Page 7 The Boys. Brf9adtrLondon Dlstrl¢t Balance Sheet As At 31 August 2025 2025 2024 funds fvnd8 fund• ¢iIRAEMT Asstrs Investments io 775.355 16,563 34.081 Cash ar oank and In 809,436 16,563 398,494 12,010 7¥1.918 34.081 825.999 410,504 Cr•dltor•: Amoufits F•lllno Wltlthi On• Y••r li 1341 1341 11,0551 NET CURRENT *￿ET$ {LIA8TUnÉS) 791,864 34.oaL 825,965 409.449 TOTAL ￿(7$ LISS CUAPiNT LIABILITIES 79t,884 34.081 825.965 409.449 NET ASSETS 791,884 34.081 825.%5 409,449 FUIIDS OF ThE CHARITY Restrtcte(l Funds lJnresth¢ted Funds 34,081 791.884 44.?40 365,209 TOTAL FUNDS 12 82J,Yb> 409.449 For thg yaar •ndin9 31 Au9U6t 202S th¢ ¢l*rftsbl¢ e•rry w•$ io exemwon Trrrfn auort uThJer secuon 477 of the Companles Att 2006 relatln¢ to 5moll compan*s. The memtyers hove not r¢9ulietl It￿ L￿r0￿¥ to QN*n an auort in accordènce v4fth settbn 476 of the ComponSes Att 2006. The trustes Jcknowled9e thelr reSpo￿bIlItIeS for c¢rnpfylng wrth the rawlrvnwts of the wrth respect to rrtountln9 gi¢J> preparnrion or iccwnts. These occounts have been prwared ITr K¢Ordan￿ wfth th• provblons to comNnfjes wJbl*t In the small comp4nlaB regime. on bphaif olthe bo•rd MrETSmlt Tru5teE iith May 2026 The notes w page5 9 LO 13 f(m part ofthese fln•Kw staiemeAts. The Boys. BrigadtrLondon District Notes to the Financial Statements For The Year Ended 31 August 2025 l. General Information The Boys. Brigade-London District is a conipany limited by guardntee, incorpoT3ted in England & Wales, registered number 07828055 and registered charity number 1144648. The registered office ts Wesley's Chapel And Leysian Mission City Road, London, ECIY IAU. 2. Accounting Policie5 2.1. Basls of Preparatlon of Flnanclal Ststements The financial 5tatetnents have been prepared in accordan￿ with the Charities SORP IFRS 1021 "A¢¢ounting and Reportlng by Charities.. Statement of Recommended Ptsrtite applitable to thèrities preparing their accounts In accordance with the Finantial Reporting Standard applitèble in UK and Republic of Ireland IFRS ID21 leffectlve I January 20191 Financial Reporting Stsndard 102 Yhe Finanoal ReEKs￿n9 Stsndard applicable In the UK and Republlc of Ireland" and the Companies Act 2006. The charltable company is a Public Benefit Entity as defined by FRS 102. 2.2. In