Registered number.. 00206877
Charity number= 206655
THE GIRLS, BRIGADE ENGLAND AND WALES
IA Company Limited by Guarantee)
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
CONTENTS
Page
Reference and administrative details of the company. it5 Trustees and advisers
Chair's Statement
Trusteès, report
4-12
Independent audltor's report on the financ5al statements
13-17
Consolidated statement of financial activities
18
Consolidated balance sheet
19-20
Company balance sheet
21-22
Consolldated statement of cash flows
23
Notes to the financial statements
24-53

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2021
Trustee5
Ms C Boxall lappointed 15 August 20211
Mrs S Claydon (resigned 6 March 20211
Mrs C De Beger
Mrs C Fanawopo (appointed 22 February 20211
Miss H Flint lappointed 22 February 20211
Mrs J Greengr355, Chair
Mrs H Hepworth (resigned 4 August 20211
Mrs S Hall (appointed 22 February 20211
Dr A Heaford Iresigned 30 October 20211
Mrs E In51ey
Mrs S Parkin lappointed 6 November 20211
Company reglstered
number
00206877
Charlty reglstered number 206655
Registered office
Cliff College
Calver
Hope Valley
Derbyshire
EI 8A2
Company secretary
Mrs Julie Murdv
Senior management team
Mr5 Julie Muidy, Director
Miss Catherine Burt, Assistant Director & Communications Manager
Mr Alan Carr, Finance Manager
Independent auditor
BHP LLP
Chartered Accountant5
2 Rutland Park
Sheffield
SIO 2PD
Bankers
The Co-operative Bank plc
4th Floor
9 Piescot Street
London
EI 88E
Solicitors
Anthony Collins
134 Edmund Street
Birmingham
B3 2ES
Page I

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Investment managers
Epworth Investment Management Limited
9 Bonhill Street
London
EC2A 4PE
Page 2

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
CHAIR'S STATEMENT
FOR THE YEAR EIVDED 31 DECEMBER 2021
The chair presents her staternent for the year.
2021 began with the country in lockdown due to the COVID-19 pandemic. Despite the challenges that the pandemic has
presented, The Girls. Brigade England & Wales IGBI has continued to raise hope among this generation of girls and young
women who now more than ever need atce55 to opportunities that support well-being and encourage self-confidence,
self-worth and offer the stability of re8ular weekly activities, whether face-to-face or online.
The year hasn't been without its challenges, and we have seen a number of groups close, and our numbers of members
reduce a5 a direct result of the pandernic. The pandemic ha5 rneant that 50rne of our partner churches have closed and
seen people reassess how they use their time. This has presented financial challenges to the organisation as we have
sought to reduce the financial impact on our members whilst continuing to provide the services they require. We have
continued to look for fundin& although this has been challengine during the past year. and to look at ways to improve our
financial sustainability. We have been extremely grateful to the donations which have been rnade to support the work of
GB and for the COVID-19 Support Grant which were received in 2020, but supported direct costs during January to March
this year.
This year has seen the introduction of a new database, GB Manager. which enables G8 centrally to support leader and
training registrations and DBS cornpliante, a5 well a5 SUPPOrting administrative function5 for our local community groups.
The database will help us to be more responsive and efficient in our sUPPOrt of leaders and provide GB with accurate and
up-to-date information about its membership.
None of our work would be possible without the amazing volunteers who week in and week out work among gir15 and
voung women from all backgrounds and abilities, helping them to discover life in all its fullnes5. They have continued to be
flexible and adaptable during a changing landscape whilst empowering girls and young women to play an active role
amongst their peers. community, church. and the world. They have provided consistent and positive role models to the
girls and young women in their care during a time of significant impact for young people. We celebrate and tommend
them for their commitment and dedication.
The pandemic has helped to support new ways of working and we've continued during 2021 to deliver training and
equipping online through a network of volunteer trainers. This is enabling GB to look at new models of training delivery.
We've a150 been able to hold online retreat5 for leaders which have given Space and time to reflect and meet with God in
arnong5t the bu5ynes5 of life.
We continue to advocate for, and with, girls and young women on the issues that matter to them, whether that's been
through GB'S online resource koko, through the Esther Collective podcasts or through speaking to the Christian media
about the i55ues affecting gir15 and young women.
Whi15t undoubtedly the impact of COVID-19 will continue into 2022, the Board are cornmitted to looking forward and will
be developing a new five-year strategy during the year to ensure that GB can continue to be a safe, relevant, fun, and
affordable place for girls to meet. One which will raise up a new generation of women leaders for whom God is at the
centre Of all they do.
22 L.I.46 GMT411
Mrs joanne Greengrass
Chair
Date.. Aug 19, 2022
Page 3

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The trustees present their annual report together with the audited financial statements of the company for the year to 31
December 2021. The annual report serves the purposes of both a trustees, report and a directors, report under company
law. The trustees confirm that the annual report and financial statements of the charitable company comply with the
current statutory requirements, the requirements of the charitable company's governing document and the provision5 of
the Statement of Recornrnended Practice ISORPI applicable to charities preparing their account5 in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 published in October 2019.
This IS the annual report of Girls, Brigade England & Wales also operating under the name of Girls, Brigade Ministries.
Since the group and the company qualify as small under section 383 of the Companies Act 2006, the Group Strate8lC
Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Report)
ReEulations 2013 has been omitted.
Objettives ond tsrtivities
a. Our purpose and activities
Girls. Brigade England & Wales IGBEW/GB England & Wale5/GBI operating as Girls, Brigade Ministries IGBMI has a vision
to see Lives und communities tronsformed und enriched t7s individuuls seek. serve t7ndfolltswJesus Christ.
We primarily work among girls and women, and in a way that we believe reflect5 our Christian etho5'.
Relational in the way in which we work together as teams and among those with whom we work
Responslve to the needs of all whom we serve
Rèlevant to the culture and Context of today's communities.
The GB England & Wale5' Network is also a part of Girls, Brigade International IGBII, sharing in the world-wide vision to
see Girls, lives transformed.. God s world enriched.
b. Our actlvltles to dellver publlc beneflt
The trustees confirm that they have had regard to the Charity Commission's guidance on public benefit.
The Christian values upon which we base our work are of significant benefit to the whole society.
GB is outward-looking and concerned with the transformation of society for the better.
Our work among girls and women is sustainable, holistic and life-enriching, committed to enabling them to discover and
We work from, and share, a Christian eth05 and accept the right of individuals to have differing views and beliefs, or no
belief.
The strategies employed to achieve the tharity's aims and objectives are=
Partnership with churches to provide holistic mission amon8 girls, children and youn8 wornen
Equipping for the church in mission skills and understanding
Advocacy for and with girls, children and women
Empowerment of girls, children and women towards Christian discipleship.
This four-fold strategy is the basis of the group's development plan and informed our sustainability plan for 2019-2022.
Page 4

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Objectives and artivities Icontinuedl
GBM puts these strategies into action through four Major areas of activity,. the establishing and nurture of local
community groups (primarily for girls and young women), the equipping and resourcing of volunteer leaders. and the
provision of relevant programme, resources and activities, and the provision of a space for new, relevant initiatives that
contribute to GBM'S vision and objectives, to be pioneered and e5tabli5hed.
Our key activities this year are described below and very much focus on the transformation of lives and communities
cross England and Wales.
c. Establishin8 and nurture of local community group5
GB continues to deliver sustainable local groups for 4-8s, 7-Ils, 10-14s, and 13-185 for girls Iprimarilyl run in partnership
with local churches across England and Wales. Around 5,000 children and young people are members of these groups
with over 2,000 volunteer leaders supp(>rting them. In some areas, where there is no provision for boys, GB takes boys in
trust.
These groups provide rewarding, stretching and positive opportunities, through which girls and young women grow and
develop in confidence, resilience, well-being, and life skills, whilst developing strong friendships, a sense of belonging and
having great fun along the way. The innovative programme materials explore current cultural i55ue5 in ways that are
relevant to the ages of our members. GB members may also engage in a structured leadership programme, which
encourages leadership, communication. and team-working skills. They can also take part in the Duke of Edinburgh's
Award Scheme with 28 young people reteiving awards, 11 at Gold level, 7 at Silver level and 10 at Bronze level, de5Plte
operating under COVID-19 restrictions. GB'S International Queen's Award that encourages resilience, social mixin8 and
innovation has been awarded to 5 young women over the year.
d. Equlpplng and resourclng volunteer leaders
Much of the work of the empltsyed staff team at GBM'S Supp(>rt Centre is focused on the support and resourcing of the
2,500 plu5 volunteer GB leader5 who give their time, energy, skills, and Christian experience to girls in local areas around
England and Wales. This support work has always been devolved to local branch leaders, and it is with this group that the
Support Centre has most involvement.
The Support Centre team provide5 conferences, events, telephone support and resource materials to help the
organisational. spiritual and youth work skills development of GB leaders and groups. Additionally, and importantly, the
Support Centre team maintains a GB leader and groups, database. oversees the registration of leaders, and ensures
ppropriate standards of training and safeguarding are maintained throughout the charity. During 2021 we Continued to
deliver training and equipping online and around 800 training and equipping spaces have been filled, ensuring that
leaders rernain up-to-date with core skills such as safeguarding and residential event training and that new leaders
continue to be trained and onboarded. We have also delivered training to equip leaders to reflect on how to lead and
deliver our prograrnme in a thanging context, to consider rhythms of faith and looking at mental health.
The annual subscription paid to GB by local members and groups is the main source of income for GB England & Wales
and is used for infrastructure and staffing costs of the charity, including the employed teams, work to develop leadership
resourtes and programme materials.
Building on the mission trainin& which GB delivered with the Methodist Church in previous years, we have continued to
look for further opportunities for partnership with churches regarding mission equipping, with equipping events being
offered with the Methodist Well Network and through the Boost Conference.
Page 5

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Objectives and artivities Icontinuedl
e. Programme and actlvities
During the early part of the year the pandemic restrictions meant that G8 groups had to be able to offer programme both
online and in per50n. With the support of a DCMS Coronaviru5 Support grant, the GB staff team. working together with
key volunteers, wa5 able to make new programme materia15 available during the year, which enabled groups to offer a
blended approach to deliver activities safely during the pandemic.
GB worked alongside other uniformed youth organisations, through the Youth United Ftsundation, and with the National
Youth Agency to update the guidance for resuming face-to-face activities as government guidance chan8ed, tO8ether with
adaptable risk assessments to ensure face-to-face activities and online activities were conducted in a safe and secure
environment, adhered to COVID-19 guidelines, and met safeguarding requirements.
f. GB Ministriès, initiatives
koko (Keep on Keeping ON) 15 GBM'S award-winnin8 online rninistry, which seeks to reach a new 8eneration of young
women. Its regular blogs focus on addressing issues affecting teenage girls. Throughout the year a group of GB'S 18-30s
leaders have written blogs and shared their experiences in this way.
In terms of leadership and faith development amoN8 18-305 women exploring integrity, faith, and purpose, our first
Esther Collective podcasts were launched.
Despite the impact of the pandemit, more than 50 women leaders attended an online retreat during 2021 which
encoura8ed them to grow a5 disciples, grow as teams, and take time to be refreshed in their roles as volunteer leaders.
Achlevements undperfomiance
a. MaSn achlevements of the charStable company
The provision of quality, fun and meaningful programme and activity is the backbone of GB'S 5UStainable and life-
transforming mission among children. Despite the pandemic, once again this year GB has provided on average three hour5
of direct children's and youth activity per week for 40 weeks in the year amongst 1,400 groups of local girls and young
people. Over 100 attained awards in youth leadership. around 240 young people took part in residential activities, 29 new
members were registered to take part in the Duke of Edinburgh's Awèrd Scheme through GB with 12 receiving awards
during the year, de5Plte the impact of COVID on activities, and 13 young wornen completed GB'S own Queen's Award,
which is GB'S highest award. Two further sets of blended programmes for delivery online, @Home or in person were
provided during the first quarter of the year.
Mission equipping remained a high priority a5 part of the Build Hope initiative, with 390 attendee5 at our national
leadership and equipping conferences which were held online during the year.
GB ha5 continued to respond to girls, issues and has featured in publications by Premier Christianity and Youth as well as
speaking out on UCB, Premier and TWR radio.
During the year we launched our new database. GB Manager, which supports key support centre functions around leader
registrations and Compliance but has additional functionality for local groups to maintain rnember5hip records and
streamline administrative functions. During the year more than 300 leader5 were trained in the use of the database and
began to use its functionality.
Page 6

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Achievement5 and performance Icontinuedl
We have also supported our groups to look at ways to grow their membership and volunteer numbers through provision
of the Growing GB resource which provided practical ideas for recruitment and awareness raisin& as well as a social
media asset pack and other publicity resources. Training in how to Use the resources was provided at our conferences and
online work5hop5 and groups have Shared the positive impart that the resources have had in term5 of growth in numbers.
Flnanclol revlew
a. Flnanclal revlew
The deficit for the year was £34,72812020.' surplus of £56,496 - including a pri(>r year adjustment of £5,745) made up of
surplus of £84,136 12020.. £46,844) from unrestricted fund5 and a deficit of £118,864 12020.. £9,652 surplus) from
restricted funds. Funds total £660,89512020'. £695,623 after a prior year adjustment of £5,745) comprising of unrestricted
funds of £159,32612020: £61,730) and restricted funds of £501.56912020.' £633.8931.
Once again GB'5 income has largely been drawn from membership subscription5, which for the 12-month period to 31
December 2021 was £214,71812020- £316,577), but this has been augmented this year through the DCMS coronavirus
funding which included the period to end of March 2021. The provision of grants shows the value placed upon the work of
GBM externèllv.
As a charity we're also grateful to individual donors who support our mission either through one-off donations or through
regular givine to the charity and have been pleased to see those connected to GB respond to the impact of COVID-19 on
our income, as well as those who took up our'coffee eup challenge, increasing the number of regular don(>rs to our work.
Steps have continued to be taken to address the funding gap during the year included reducing overheads and staff costs
and realigning roles and responsibilities. The Board has closely monitored the impact of COVID-19 and delivery against
GB'5 finances via regular reporting.
b. Investments powers and policy
The trustees, having a keen awareness of the need for GB to balance operational liquidity and stable growth of
investments, benefited from the services of Epworth Investment Management Service again this year.
Aims and parameter5 for the porrfolio are well established, and we receive a quarterly performance report to enable
timely monitoring and control of this important issue.
The aims and parameters for the year were established in October 2002 for unrestricted funds as follows.. To achieve a
balance of capital growth and current income. Investment pararneters are set for thi5 as follows.. Equities150-70%1,. Fixed
interest130-50%1.
Some funds were kept in interest-bearing deposlt accounts to provide actess as needed for cash flow management.
Page 7

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
c. Goin8 concern
The trustees are aware of GB'S financial position. Steps have been taken to address the funding gap in previous years
which have included reducing overheads and staff costs and liquidating assets previously held in property. During the year
GB has Continued to review its finances, making decisions to not fill posts a% they became vacant and reducing other costs
where appropriate. Due to the reduction in services needed when groups were unable to rneet, GB was able to take
advantage of the government's job retention scheme.
The Board will be reviewing its strategy during the early part of 2022 to ensure that it tan take steps towards a more
sustainable future and will be looking at changes to working to provide economies and efficiencies.
The trustees have prepared forecasts of income and expenditure and cash flow for a period of 12 months from the date of
pproving these financial statements, which show5 the group has sufficient funds to be able to continue in operational
existence. These forecast5 are based on assumptions which continue to be uncertain due to the COVID-19 pandernic.
The trustees believe that their forecasts for the group have been prepared on a prudent basis and have been subject to
realistic sensitivity checks. It is for this reason that they believe it is appropriate to prepare the financial statements on a
going concern basis.
d. Reserves policy
Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency
expenditure. The trustees consider the ideal level of reserves at 31 December 2021 should be in the range of three to six
months Cover of annual Charitable expenditure which gives 3 target of £89,000 to £178,000.
Defined by the Charity Commission as unrestricted funds available to spend on the general purposes of the charity, but
not yet spent. committed, or designated, the free reserves held by GB England & Wales at 31 December 2021 comprised
the following-.
Total consolidated funds per Balance Sheet IGroupl
Less=
Restricted funds
Pension reserve- unrestricted funds
Fixed assets-unrestricted funds
660,895
1501,5691
29,872
117,8081
Free reserves
171,390
e. Grant-making funds
The Holcot Fund (Matilda Alice Hubbard Trust 20011 was established following the sale, in 2001. of a property IHolcotl
originally donated to GB by Matilda Alice Hubbard. Within the terms of the Trust, the criteria ftsr grant support are to
provide or a5SlSt in the provision of holiday or residential event accommodation for rnembers to as51St in their training.
Grants awarded from this trust are administered centrally, through a written application proces5. An annual report of
applications and awards is made to the trustees due to the impact of COVID-19 on activities, no awards were given in
the year.
Page 8

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
f. Plan5 for future periods
As GB transitions into 2022 it will continue to Seek, Serve and Follow Christ. Our focus will be on recovery and supporting
existing groups to grow by attracting new members and volunteers. as well as supporting new church mission
partnerships to emerge.
The trustees will be seeking to develop a new five-year strategy which will support growth and the future sustainability of
the organisation.
We will continue to grow strong foundations through continued development of the GB Manager database which will
help to make administrative processes more efficient and effective for volunteers and the staff team and improve our
governance around safe recruitment of volunteers.
A review of trainin8 requirements and delivery options will be undertaken during the year to identify way5 to ensure that
our training constantly reflects current practice and to make the most of our digital solutions and skills of our volunteers.
Structure. govemunce ond management
a. Govèrning document
The Gir15' Brigade England and Wales is a charitable company limited by guarantee, governed by its Memorandum and
Articles of Association dated July 2017. It is registered as a charity with the Charity Commission.
Members of the Girls, Brigade England & Wales Board are the Company Members and, in the event of the Company being
wound up, the liability of each member is limited to a maximum of £1.
b. Appointment of Trustees
GB is governed by a board of trustees who serve for a three-year period renewable for one further, consecutive, term.
c. Recruitment and training of Trustèes
To maintain a mature and well-equipped trustee board, information about the role, responsibilities and skills needed for
board membership is made available to all GB members, and externally, when vacancies arise.
Once a trustee has been appointed, they receive induction training. This is the responsibility of the leadership staff team
and involves peer support. Induction covers issues such as the role5 and responsibilities of trusteeship and introduction to
the strategic and spiritual objectives of the organisation. Further training is offered on an ongoing basis. Members of the
board are provided with relevant periodicals regarding their role and encouraged to subscribe to good governance
practice journals and websites. In addition, the board members regularly deditate time to strategic direction and
reflection.
Page 9

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Structure. 8overnance and mana8ement Icontinuedl
d. Organlsation
The board comprises a maximum of 10 trustees. Membership is determined as follows..
Up to four representatives elected by the GB England & Wales Network Executive.
Up to six other persons, independent of G8 make up this number.
The board meets three times in the year, although other meetings may be called if required, and work corporately to
govern the movement and appoint standing groups for specific purposes. Currently the standing 8roups are GBEW
Network Executive, personnel, finance, and risk. Each of these groups look at their areas of responsibility in detail and
report to the board during the year.
The director of Girls, Brigade Ministries 15 appointed by the Board to manage day-to-day operation5 of the group charity.
This person has delegated authority for strategic and operational matters including finance, employment, and activities in
pursuit of GB'S strategic Eoals.
e. Related parties and to-operation with other organisations
None of the trustees receive remuneration or other benefit from their work with the charity. Any connection between a
trustee or senior manager of the charity with an organisation used by the charity must be disclosed in the same way as
any other contractual relationship with a related party. No such transactions were reported within this period outside of
the group as detailed in note 32.
f. Fundraising Standards information
Girls, Brigade England & Wales is not currently registered with the Fundraising Regulator. During the year we have not
appointed any professional fundraiser to support the work of the charity. GB is registered with Give as You Live and our
supporters are able to raise donations for our work through this. GB is also registered with Amazon Smile and Facebook.
During 2018 we implemented processes to ensure that we were compliant with GDPR ensuring that friends and members
can indicate their preference including whether they can be contacted for fundraising purposes. We have again this year
entouraged those connected with GB to participate in the 'coffee tup, challenge and become regular donors to our work.
We have received no cornplaint5 in relation to fundraising activities.
8. Pay policy for senior staff
The board of directors. who are the charity's trustees. and the senior management team comprise the key management
personnel of the charity in charge of directing and controlling, running, and operating GB on a day-to-day basis. All
directors give their time freely and no director received remuneration in the year. Details of directors, expense5 and
related party transactions are disclosed in note 15 and note 32 to the accounts.
The pay of the senior staff is reviewed annually and normally increased in atcordènce with Cost of living/inflation levels. In
view of the Nature of the charity, the directors benchmark against pay levels IN other Christian charities of a similar nature
and size, and similar roles in the geographic area of the registered office.
Page 10

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Structure. 8overnance and mana8ement Icontinuedl
h. Rlsk management
The trustees have a risk management strategy, which comprises..
An annual review of the principal risk5 and uncertaintie5 that the charity face5;
The establishment of policies, systems and procedures to mitigate those risks identified in the annual review,. and
The implementation of procedures designed to minimise or manage any potential impact on the charity should
those risks materialise.
This work has continued to identify that financial sustainability and the impact of COVID-19 have been the major financial
risks for the charity. A key element in the management of financial risk has been a regular review of available liquid funds
to settle debt% as they fall due, regular attendance to bank reconciliation and other financial management disciplines,
active management of debtor and creditor balances to ensure sufficient workin8 capital by the charity, and the strict
control of expenditure.
Attention has also been focused on management of non-financial risks arising from issues such as COVID-19, safeguarding
and first aid. COVID-19 secure risk assessmeNt5 were updated to reflect change5 in governrnent guidance for those
working at the GB Support Centre during 2021, as were the good guidance and risk assessments for the local community
groups for face-to-face and online delivery. The local group risk assessments continued to be approved by the local
partner church and GB nationally to ensure the safety of volunteers ènd rnembers. Updates to key policies and procedures
were released in March 2021.
Two members of the leadership team have completed Designated Safeguarding Lead training with the NSPCC and further
changes to the code of Conduct and the introduction of guidance for declaration of relationship and strengthening of
guidance around position5 of trust will be introduced in 2022.
Page 11

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2021
Statement of Trustees, responsibilities
The trustees Iwho are also the directors of the charitable company for the purposes of company lawl are responsible for
preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Atcounting Practice).
Company law requires the trustees to prepare financial staternent5 for each financial year. Under company law, the
trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state
of affairs of the group and the parent charitable company and of their incoming resources and application of resources,
including their inctsme and expenditure, for that period. In preparing these financial statements, the tiustees are required
to..
select suitable accounting policies and then apply them consistently,.
observe the methods and principles of the Charities SORP 2019 IFRS 1021,.
make judgment% and atctsunting estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standard5 have been followed, subject to any material departures
disc105ed and explained in the financial statement5;
prepare the financial statement5 on the goin8 concern ba515 unles5 It 15 inappropriate to presume that the group
and parent charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time
the financial position of the group and the parent charitable company and enable them to ensure that the financial
staternent5 comply with the Companie5 Act 2006. They are 3150 responsible for Safeguarding the a55et5 of the group and
the parent charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other
irregularities.
Olselosure of Informatlon to audltor
In 50 far as the trustees are aware..
there is no relevant audit information of which the charitable group's auditor is unaware, and
the trustees have taken all the steps that they ought to have taken to make themselves aware of any relevant audit
information and to establish that the auditor is aware of that information.
Auditor
The auditor, BHP LLP, ha5 indicated their willingne55 to continue in office. The designated trustees will propose a motion
reappointing the auditor at a meeting of the trustees.
Approved by order of the members of the board of trustees and signed on their behalf bv..
Mrs J Greèngrass
Date-
Aug 19. 2022
Page 12

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS AND TRUSTEES OFTHE GIRLS, BRIGADE ENGLAND AND
WALES
Oplnlon
We have audited the financial statements of The Girls. Brigade England and Wales (the 'parent charitable company'l and
its 5ub5idiarie5 Ithe'group'l for the year ended 31 Decernber 2021 which cornprise the con501idated statement of financial
activitie5, the consolidated balance sheet, the cornpany balance sheet, the consolidated statement of cash flows and the
related notes, including a summary of significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, Iunited Kingdom Generally
Accepted Accounting Practice).
In the opinion the financial statements..
give a true and fair view of the state of the group's and parent charitable company's affairs as at 31 December
2021 and of the group's incomiN8 resources and application of resources, includin8 Its income and expenditure for
the year then ended,.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and
have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011.
Basls for oplnlon
We conducted the audit in accordance with International Standard5 on Auditing IUKI IISAS IUKII and applicable law. Our
responsibilities under those Standards are further described in the auditor responsibilities for the audit of the financial
statements section of the report. We are independent of the group and parent charitable company in accordance with
the ethical requirements that are relevant to the audit of the financial statements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled the other ethical re5pon5ibilitie5 in accordance with these requirernent5. We believe that
the audit evidence we have obtained 15 sufficient and appropriate to provide a ba515 for the opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the directors, use of the going concern basis of accountinE in
the preparation of the financial statement5 is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relatin8 to events or conditions
that. individually or collectively, may cast significant doubt on the group and parent charitable company's ability to
continue as a going concern for a period of at least twelve months from when the financial statements are authorised for
issue.
Our respon5ibilitie5 and the responsibilities of the trustees with respect to going concern are described in the relevant
sections of this report.
Page 13

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS AND TRUSTEES OFTHE GIRLS, BRIGADE ENGLAND AND
WALES ICONTINUEDI
Other Informatlon
The other information comprises the information included in the trustees. report other than the financia1 statements and
the Auditor's Report thereon. The trustees are re5pon5ible for the other information contained within the trustees, report.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in the report, we do not express any form of assurance conclusion thereon. Our responsibility is to read
the other information and. in doing so, consider whether the other information is materially inconslstent with the
financial statements or the knowledge obtained in the course of the audit, or otherwise appear5 to be materially
misstated. If we identify such material incon5iStencies or apparent material misstatements, we are required to determine
whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have
performed, we conclude that there is a material misstatement of this other information, we are required to report that
fact.
We have nothing to report in this regard.
OplnSons on other matters prescrlbed by the Companles Act 2006
In the opinion, based on the work undertaken in the course of the audit=
the information given in the trustees, report (incorporating the directors, report) for the financial year for which
the financial statements are prepared is consistent with the financial statements,. and.
the directors, report has been prepared in accordance with applicable legal requirements.
Mattèrs on which we arè rèquired to report by exception
In the light of the knowledge and understanding of the group and parent charitable company and its environment
obtained in the course of the audit, we have not identified material misstatements in the directors, report.
We have nothing to report in respect of the following matters in relation to which Companies Act 2006 and the Charities
Act 2011 requires us to report to you if. in the opinion..
the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for
the audit have not been received from branches not visited by us,. or
the parent charitable company's financial statements are not in agreement with the accounting records and
returns,. or
certain disclosures of directors. remuneration specified by law are not made.. or
we have not received all the information and explanations we require for the audit,. or
the trustees were not entitled to prepare the financial statements in attordance with the small companies, regime
nd take advantage of the small companies, exemptions in preparing the dirertors, report and from the
requirem8nt to prepare a strategic report.
Page 14

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS AND TRUSTEES OFTHE GIRLS, BRIGADE ENGLAND AND
WALES ICONTINUEDI
Responslbllltles of trustees
As explained more fully in the trustees. responsibilities statement, the trustees (who are also the directors of the parent
charitable company for the purposes of company lawl are responsible for the preparation of the financial Statements and
for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary
to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error.
In preparing the financial statement5, the trustee5 are re5pon5ible for a55e55ing the group and parent charitable
company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the group or parent charitable company or
to cease operations, or have no realistic alternative but to do so.
Page 15

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS AND TRUSTEES OFTHE GIRLS, BRIGADE ENGLAND AND
WALES ICONTINUEDI
Audltor responslbllltles for the audlt of the flnanclal statements
We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in
accordance with those Acts.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from
material misstatement, whether due to fraud or error. and to issue an Auditor's Report that includes the opinion.
Reasonable assurance 15 a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISA5
IUKI will always detect a material misstatement when it exists. Misstatement5 can arise from fraud or error and are
considered material if. individually or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are in5tance5 of non-compliance with law5 and regulations. We design procedures in line
with the responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The
extent to which the procedures are capable of detecting irregularities. including fraud is detailed below..
We gained an understanding of the legal and regulatory framework applicable to the group and the sector in
which it operates, and considered the risk of such regulations, including fraud. We designed audit procedures to
respond to the risk.
We focused on laws and regulation5 relevant to the group which could give rise to a material mi55tatement in the
financial statements. Our testing included discussions with management, trustees, and those staff with direct
responsility for the compliance of laws and regulations. We also reviewed legal expenses.
We addressed the risk of management override of internal controls, including the testing of jouina15 and review of
the nominal ledger. We evaluated whether there wa5 evidence of bias by rnanagement or the trustees that
represented a risk of material misstatement due to fraud.
Because of the inherent lirnitations of an audit, there is a risk that we will not detect all irregularities, including those
leading to a material rnisstatement in the financial statements or non-compliance with regulation. This risk increases the
more that compliance with a law or regulation is removed from the events and transactions reflected in the financial
statements, as we will be less likely to become aware of instances of non-compliance. The risk is also 8reater regarding
irregularitie5 occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion,
omission or misrepresentation.
A further description of the responsibilities for the audit of the financial statements is located on the FRC'S website at..
www.frc.or
auditorsres
onsibilities. This description forms part of the Auditor's Report.
We have been appointed auditor under the Companies Act 2006 and section 151 of the Charities Act 2011 and report in
accordance with those Acts.
Page 16

## **THE GIRLS' BRIGADE ENGLAND AND WALES** 

## **(A Company Limited by Guarantee)** 

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS AND TRUSTEES OF THE GIRLS' BRIGADE ENGLAND AND WALES (CONTINUED) 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's members and its trustees those matters we are required to state to them in an Auditor's Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, and the charitable company's trustees as a body, for the audit work, for this report, or for the opinions we have formed. 


## **Jane Marshall (Senior Statutory Auditor)** 

for and on behalf of 

**BHP LLP** Chartered Accountants Statutory Auditor 2 Rutland Park Sheffield SlO 2PD 

Date: Aug 19, 2022 

Page 17 



THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE
ACCOUNTI
FOR THE YEAR ENDED 31 DECEMBER 2021
As restated
Total
funds
2020
Unrestricted
funds
2021
Restricted
funds
2021
Total
funds
2021
Note
Incomè from-
Donations and legacies
Charitable activities
83,092
224,742
56,484
1,915
19,361
17,102
2,746
100,194
227,488
56,484
2,697
19,361
169,557
341.720
Other trading activities
Investments
33,752
4.971
782
Other income
35,813
Total income
385,594
20,630
406,224
585,813
Expendlture on:
Raising funds
Charitable activities
79,177
226,816
1,928
130,009
81,105
356,825
47,263
489.495
io
Total expendlture
305,993
131,937
437,930
536.758
Net incomellexpenditurel before net
galnslllossesl on Investments
Net gains/l1055esl on investments
79,601
4,535
1111,3071
17,5571
131,7061
13,0221
49.055
7,441
18
Net incomellexpenditurel
Transfers between funds
84,136
13,459
1118,8641
113,4591
134,7281
56,496
24
Net movement In funds
97,595
1132,3231
134,7281
56.496
Recontiliation of funds..
Total funds brought forward as previouslv
stated
55,985
5,745
633,893
689,878
5,745
659,127
120,0001
Prior year adju5trnent
Total funds brought forward as restated
Net movement in funds
61,730
633,893
1132,3231
695,623
134,7281
639.127
97,595
56,496
Total funds carried forward
159,325
501,S70
660,895
695,623
The Consolidated statement of financial activities includes all gains and losses recognised in the year.
Page 18

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
REGISTERED NUMBER.. 00206877
CONSOLIDATED BALANCE SHEET
AS A T31 DECEMBER 2021
As restated
2020
2021
Note
Fixed assets
Intangible assets
Tangible assets
Investments
16
14,583
3,225
176,939
26.250
17
5,451
179.961
18
194,747
211.662
Current a55ets
Stocks
19
27.597
37,814
70,742
635,965
Debtors
20
73.340
480,641
Cash at bank and in hand
581.578
744,521
Creditors.. amounts falling due within one year
21
198.9391
1166,4871
Net current 3$5et5
482,639
578,034
Total assets lèss current liabilities
677,386
789.696
Creditors.. amounts falling due after more than
one year
22
116,4911
194.0731
Total net assets
660,895
695.623
Charity funds
Restricted funds
24
501,570
633,893
Unrestricted funds
General funds
24
105.700
83.497
98,212
86,519
Revaluation reserve
Unrestricted funds excluding pension liabilitv
Pension reserve
24
189.197
129.8721
184,731
1123.0011
24
Total unrestricted funds
24
159,325
61,730
Total funds
660,895
695,623
Page 19

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
REGISTERED NUMBER.. 00206877
CONSOLIDATED BALANCE SHEET ICONTINUEDI
AS A T31 DECEMBER 2021
The Trustee5 acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small
companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Mrs J Greengrass
Date: Aug 19, 2022
The notes on pages 24 to 53 form part of these financial statements.
Page 20

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
REGISTERED NUMBER.. 00206877
COMPANY BALANCE SHEET
AS A T31 DECEMBER 2021
2021
2020
Note
Fixed assets
Intangible assets
Tangible as5et5
Investments
16
14,583
3,225
176,940
26.250
5,451
179.962
17
18
194,748
211,663
Currènt assets
Stocks
19
1,732
Debtor5
20
152,915
420.059
143,165
589,424
Cash at bank and in hand
573.662
734,321
Creditors.. amount5 falling due within one year
21
191,0231
1162,0981
Net Current assets
482,639
572.223
Total assets less current Ilabllltles
677,387
783.886
Creditors.. amounts falling due after more than
one year
22
116,4911
194.0731
Total net assets
660,896
689,813
Charity funds
Restricted funds
24
501,570
633.893
Unrestricted funds
Unrestricted funds excluding pension liabilitv
(including revaluation reserve of £83,497
12020.. £86,519)
Pension reserve
24
170.552
129.8721
178,921
1123.0011
24
Total unrestricted funds
24
159,326
55,920
Total funds
660,896
689,813
Page21

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
COMPANY BALANCE SHEET ICONTINUEDI
AS A T31 DECEMBER 2021
The charitable company ha5 taken advantage of the exemption allowed under section 408 of the Cornpanies Act 2006 and
ha5 not presented it5 own statement of financial activities in these financial statement5. The company'5 net rrovement in
funds for the year was £128,917112020- £44,362).
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting
record5 and preparation of financial Statements.
The financial statements have been prepared in accordance with the provisions applicable to entitie5 subject to the small
companies regime.
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf bv..
Mrs J Greengrass
Date:
Aug 19, 2022
The note5 on page5 24 to 53 form part of these financial statement5.
Page 22

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
CONSOLIDATED STATEMENTOF CASH FLOWS
FOR THE YEAR EIVDED 31 DECEMBER 2021
As restated
2020
2021
Note
Cash flows from operatlng actlvltles
Net cash used in operating activities
27
1157.8591
10,663
Cash flows from Investlng actlvltles
Dividends, interests and rents from investment5
Proceeds from the sale of tangible fixed assets
Purchase of fixed assets
2.435
i￿)
4,971
13,4811
42.000
Proceeds from sale of investments
Net cash provlded by Investlng actlvlt5es
2.535
43,490
Change In cash and cash equlvalents In the year
1155.3241
54,153
Cash and cash equivalents at the beginning of the year
635.965
581,812
Cash and cash equiv31ents at the end of the year
28
480,641
63S,965
Page 23

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
General information
The charitable company is a company limited by guarantee. The members of the company are the Trustees named
on page l. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1
per member of the company.
Accounting policies
2.1 Basis of preporfjtion oAfinqnciolstgtement5
The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 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
IFRS 1021 issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of
Ireland IFRS 1021 and the Companies Act 2006.
The Girls. Brigade England and Wales meets the definition of a public benefit entity under FR5 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant
accounting policy.
The Consolidated Statement of Financial Activities ISOFAI and Consolidated Balance Sheet consolidate the
financial statements of the Group and its subsidiary undertaking. The results of the subsidiary are
consolidated on a line by line basis.
The Group has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and
has not presented its own Statement of Financial Activities in these financial statements.
2.2 Golng concern
The group generated an overall Ioss for the period of £34,728 and at 31 Oecember 2021 the group had free
reserves of £171,390.
The trustees are aware of GB'S financial position. Steps have been taken to address the funding gap in
previous years which have included reducing overheads and staff costs and liquidating assets previously held
in property. During the year GB has continued to review its finance5, making decisions to Not fill p05ts as they
became vacant and reducing other costs where appropriate. Due to the reduction in services needed when
groups were unable to meet, GB was able to take advantage of the government's job retention scheme.
The Board will be reviewing its strategy durin8 the early part of 2022 to ensure that it can take steps towards
a more sustainable future and will be looking at changes to working to provide economies and efficiencies.
The trustees have prepared forecasts of income and expenditure and cash flow for a period of 12 months
from the date of approving these financial statements, which show5 the group has sufficient funds to be able
to continue in operational existence. These forecasts are based on assumptions which continue to be
uncertain due to the COVID-19 pandemic.
The tTUStees believe that their forecasts for the group have been prepared on a prudent basis and have been
subject to realistic sensitivity checks. It is for this reason that they believe it is appropriate to prepare the
financial statements on a going concern basis.
Page 24

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Accountin8 policies Icontinuedl
2.3 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will
be received and the amount of income receivable tan be measured reliably.
The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt
and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy
exists when the company has sufficient evidence that a Eift has been left to them Ithrough knowledge of the
existence of a valid will and the death of the benefactorl and the executor 15 sat15fied that the property in
question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is
probable that it will be received and the fair value of the amount receivable. which will generally be the
expected cash amount to be distributed to the company, can be reliably measured.
Grant5 are included in the Con501idated Statement of Financial Aetivities on a receivable basis. The balance of
income received for specific purpose5 but not expended during the period is shown in the relevant funds on
the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred
and included in creditors as deferred income. Where entitlement occurs before income is received, the
income is aetrued.
Gifts in kind donated for distribution are included at valuation and recognised as income when they are
distributed to the projects. Gifts donated for resale are included as income when they are sold.
Revenue for the trading subsidiary is recognised to the extent that it is probable that the economic benefits
will flow to the entity and the revenue can be reliably rneasured. Revenue 15 measured a5 the fair value of the
consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Income relating to the Coronavirus Job Retention Scheme is recognised in the period for which the funding is
claimed.
2.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third party, 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 15 classified by activity. The costs of each artivity are
made up of the total of direct costs and shared costs, including sUPPOrt Costs involved in undertaking each
activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which
contribute to more than one activity and support costs which are not attributable to a single activity are
apportioned between those activitie5 on a basi5 consistent with the use of resources. Central staff costs are
allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Expenditure on raising funds includes all expenditure incurred by the Group to raise funds for its charitable
purposes and includes costs of all fundraising activities events and non-charitable tradine.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Group's
objectives, as well as any associated support cost5.
Page 25

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Accountin8 policies Icontinuedl
2.5 Interest recelvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by
the group- thi5 is normally upon notification of the interest paid or payable by the institution with whom the
funds are deposlted.
2.6 Taxatlon
The company is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and
therefore it rneets the definition of a charitable compariy for UK corporation tax purposes. Accoidingly, the
company is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
2.7 Intangible G55ets and umortisGtion
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided On intangible assets at rates talculated to write off the cost of each asset on a
5traight-line ba515 over its expected useful life.
Amortisation is provided on the following basis-
Website costs
2.8 Tangiblefixed ossets Gnd depretiation
Tangible fixed a55ets are capitalised and recognised when future economic benefits are probable and the cost
or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised at cost. After recognition. under the cost model. tangible fixed
aS5et5 are measured at cost les5 accumulated depreciation and any accurnulated impairment Ios5e5. All costs
incurred to bring a tangible fixed asset into its intended working condition should be included in the
measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their
estimated useful lives.
Depreciation is provided on the following ba5es'.
Fixtures and fittings
Computer equipment
IO% per annurn
25% per annum
Page 26

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Accountin8 policies Icontinuedl
2.9 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost
and 5ub5equently measured at fair value at the Balance Sheet date, unle55 the value cannot be rneasured
reliably in which case it is measured at cost less impairment. Investment gain5 and losses, whether realised or
unrealised, are combined and presented as 'Gains/lLossesl on investments, in the Consolidated Statement of
Financial Activities.
Investments in sub5idiarie% are valued at tost less provision for impairment.
2.10 Stoclr5
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and
slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable
overheads.
2.11 Debtor5
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.12 Cush ut bank und in hund
Cash at bank and in hand includes cash and short-term highly liquid investments Wlth a short rnaturity of
three months or less from the date of acquisition or opening of the deposit or similar account.
2.13 Llabllltles undprovlslons
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is
probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement
can be estimated reliably.
Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the
amount it ha5 received a5 advanced payment5 for the good5 or service5 it must piovide.
Provisions are measured at the best estirnate of the amounts required to settle the obligation. Where the
effect of the time value of money is material, the provision is based on the present value of those amounts.
discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the
discount is recogni5ed in the Consolidated Statement of Financial Attivities as a finante cost.
2.14 Fingnciol instruments
The Group only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value with the exception of bank loan5 which are subsequently rneasured at arnortised c05t Using
the effective interest method.
Page 27

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Accountin8 policies Icontinuedl
2.15 Operotlng leases
Rentals paid under operating leases are charged to the Consolidated Statement of Financial Activities on a
straight line basis over the lease term.
2.16 Employee benefits ondpensions
When employees have rendered service to the charity, short-term employee benefits to which the employees
are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The charity operates a defined contribution plan for the benefit of its employees. Contributions are expensed
as they become payable.
The charity also contribute5 to The Pensions Trust Growth Plan for its empltsyee5. This 15 in most respects a
money purchase arrangement, but does include certain guaranteed benefit elements. The Plan is a multi-
employer scheme. Since the charity has entered into an agreement (the Recovery Plan that determines how
each employer within the scheme will fund the overall deficit), the contributions paid are shown in the
income and expenditure aetount. Under FRS 102, the fair value of the Commitment is reeognised. The
calculation of their fair value of the commitment is subject to an assumption on the discount rate. The
discount rate is determined by reference to market yields at the reporting date on high quality bonds.
2.17 Fund occountlng
General fund5 are unrestricted funds which are available for use at the discretitsn of the Trustees in
furtherance of the general objective5 of the Group and which have not been designated for other purpose5.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the Group for particular purposes. The costs of raising and administering such
funds are charged against the Specific fund. The aim and use of each restricted fund 15 Set out in the note5 to
the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
Critital attounting estimates and arèas of judgment
E5timate5 and judgments are continually evaluated and are based ON historical experience and other factor5,
including expectations of future events that are believed to be reasonable under the circumstances.
Critical accounting estimates and assumptions..
The company make5 estimates and assumptions concerning the future. The resulting accounting estimates and
assumptions will, by definition, seldom equal the related actual result5. The estimates and assumptions that have a
significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next
financial year are discussed below.
The commitment in respect of the Pensions Trust Growth Plan is subject to an assumption on the discount rate.
Page 28

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Income from donatlons and legacles
Unrestrirted
funds
2021
Restricted
funds
2021
Total
funds
2021
Total
funds
2020
Donations and legacies
Grants
83,092
3,121
13,981
86.213
13,981
56,987
112,570
83,092
17,102
100,194
169,5S7
Total 2020
51,457
118,100
169,557
Income from the Development of the Christian faith
Unrestrlcted
funds
2021
Restrlcted
funds
2021
Total
funds
2021
Total
funds
2020
Subscription5
Activities and camp fees
Annual meeting
European fellowship income
International office income
213,992
726
214.718
2.642
316,577
14.644
744
1.898
158
180
8,333
1,673
8.333
1.795
8,333
1.828
Other income
122
Totu12021
224,742
2.746
227.488
341.720
Total 2020
322,369
19.351
341,720
Page 29

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Income from other tradlng actlvltles
Incomè from non charitable trading artivities
Unrestrlcted
funds
2021
Total
funds
2021
Total
funds
2020
Trading income
Charity trading income
55,073
1,411
55,073
1.411
32,683
1,069
56,484
56.484
33,752
Total 2020
33.752
33,752
Investment Income
Unrestrirted
funds
2021
Restricted
funds
2021
Total
funds
2021
Total
funds
2020
Dividends received
1,915
264
2.179
518
3.644
1,327
Bank interest
518
1,915
782
2.697
4,971
Total 2020
3,644
1,327
4,971
Page 30

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
other Incomlng resources
Unrestricted
funds
2021
Total
funds
2021
Total
funds
2020
Coronavirus Job Retentic>n Scheme income
19,361
19,361
35,813
Total 2020
35,813
35,813
Expenditure on raisin8 funds
As restated
Total
funds
2020
Unrestrirted
funds
2021
Restricted
funds
2021
Total
funds
2021
Trading expenses
Fundraising expenses
58,364
20,813
58.364
22.741
30.743
12,125
1,928
79,177
1,928
81.105
42,868
Total 2020 as restated
42,868
42,868
Page31

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Expenditure on raisin8 fund5 Icontinuedl
Other tmdlng expenses
Unrestrieted
funds
2021
Total
funds
2021
Total
funds
2020
Administration expenses
4,395
Total 2020
4.395
4,395
io.
Analysis of expenditure on tharitable activities
Summary byAund type
Unrestrlcted
funds
2021
Restrlcted
funds
2021
Total
funds
2021
Total
funds
2020
Development of the Christian faith
226,816
130,009
356.825
489,495
Total 2020
351,784
137,711
489,495
Summary by expenditure type
Total
funds
2021
Total
funds
2020
Staff tosts
2021
Depretiation
2021
Other tosts
2021
Development of the Christian faith
204,869
1,958
149,998
356.825
489,495
Total 2020
254,050
1,650
233,795
489,495
Page 32

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
5ummury by uctlvlty type
Total
funds
2021
Total
funds
2020
Dlrect costs Support costs
2021
2021
Volunteer and Group Supptsrt
Insurance and Insurance Administration
90,386
32,023
36,343
20,435
54,667
34,132
90,386
32.023
36,343
20.435
76,401
34.132
124,178
43,995
49,930
28,075
104,963
46,893
Programme Deliverv
Programme Development
Governance and Strategy Development
Volunteer Equipping
Subscription5
Communications and Media Presence
21,734
21,709
27,740
7,125
9,998
21,709
27.740
7,125
9.998
29,826
38,111
9,788
13,736
Networking
Fundraising and Donor Management
334,558
21,734
356.292
489,495
Total 2020
471,742
17.753
489,495
The allocation of the costs between activities is based on the proportion of staff time spent on each activitv.
Page 33

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
ii.
Charitable activitie5
2021
2020
Rent and rates
29,533
8.428
28,161
2.864
29,341
8,824
34,357
7,941
Telephone and fax
In5urance5
Printing, postage and stationary
Loss on disposal of fixed a55et5
Computer costs
Recruitment costs
169
40.082
153
30,168
213
Training costs
Legal and profes5ion31 tosts
Motor and travel costs
99
209
2,510
1,490
3,200
loo
241
Meeting costs
International fees
Subscription%
Activities and camp costs
Grant5 and donations
2,461
12.IS9
38,523
1.733
6,393
19,794
IS,599
4,269
The View costs
Development of new groups
Sundries
8,104
17.182
2,297
6,981
38,144
2,987
207
Bank charges and interest paid
Development costs- programme
Wages and 5al3ries
Remeasurement of pension scheme
National insurance
185,572
164.4941
13,550
5.747
234,383
3,524
14,040
Pension cost
5,627
Depreciation
Governance costs (note 121
1,958
21.734
1,650
17,753
356.825
489,495
Page 34

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
12.
Governance costs
2021
2020
Auditor and accountancy fees
Accountancy fees- outsourced
Trustees, and executives, travel and meeting costs
20.053
823
14,143
2,399
1,211
858
21.734
17,753
13.
Net incomellexpenditurel
Thi5 IS stated after charging..
2021
2020
Depreciation of tangible fixed a55et5 owned by the charitable group
Amortisation of intangible fixed assets
Auditor's remuneration audit
1,958
11.667
1,650
8.750
15,250
4.6rx)
48,358
10,300
3.843
21,099
Auditor's remuneration non audit
Operating lease payments
14.
Audltor's remuneratlon
The auditor's remuneration amounts to an audit fee of £15,25012020.. £10,300), and accountancy and VAT services
of £4,60012020.. £3,843).
15.
Staff costs
Group
2021
Group
2020
Company
2021
Company
2020
Wages and salaries
Social 5ecuritV Costs
Contribution to defined contribution pension
schemes
185.572
234.383
182.572
230.124
13.550
14,040
13.550
14,040
5,747
5,627
5,747
5,627
204.869
254.050
201.869
249.791
Page 35

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
15.
Staff costs Icontinuedl
The average number of persons employed by the company during the year was as follows..
Group
2021
No.
Group
2020
No.
Staff numbers- charitable activities
io
12
No employee received remuneration èmountinE to more than £60,000 in either year.
None of the trustees, nor any person connected to them, received any remuneration during the current or
preceding year. 3 rnembers of the Trustee Board 12020- 11 received reimbursed travel expense5 amounting to
£17412020.. £1501.
The charity 15 heavily reliant upon the support of volunteer5 who give their time to the work of the Gir15' Brigade,
which cannot be valued.
The total amount of employee benefits, includinE employer's pension contributions and employers, national
insurance, received by the senior management team 15 £95,44012020.. £95,401). The charity's senior management
team are detailed on page l.
Page 36

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
16.
Intan8ible asset5
Group und company
Website c0515
Cost
At l January 2021
44,000
At 31 Decernber 2021
44,000
Amortisotion
At I January 2021
Charge for the year
17,750
11,667
At 31 December 2021
29,417
Net book volue
At 31 Decernber 2021
14,583
At 31 December 2020
26,250
Page 37

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
16.
Intan8ible asset5 Icontinuedl
Company
Website
Cost
At I january 2021
35,000
At 31 Decernber 2021
35,000
Amortlsutlon
At I january 2021
Charge for the year
8,750
11,667
At 31 Decernber 2021
20,417
Net book vulue
At 31 December 2021
14,583
At 31 Decerrber 2020
26,250
Page 38

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
17.
Tangible fixed asset5
Group and Company
Fixtures and
flttlngs
Computer
equlpmet)t
Total
Cost or valuutlon
At l January 2021
Disposals
96,760
126.2401
124,000
176,9491
220,760
1103,1891
At 31 Decernber 2021
70.520
47,051
117,571
Depreciotion
At I january 2021
Charge for the year
On disposals
93.920
737
121,389
1,221
215,309
1,958
125.9721
176,9491
1102,9211
At 31 Decernber 2021
68,685
45,661
114,346
Net book vulue
At 31 December 2021
1.835
1,390
3,225
At 31 December 2020
2,840
2,611
5,451
Page 39

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
18.
Fixed asset investments
Listed
investments
Group
Cost or vulu¢7tion
At l January 2021
Revaluations
179,961
13,0221
At 31 December 2021
176,939
Net book vulue
At 31 December 2021
176,939
At 31 Decernber 2020
179,961
The historical cost of listed investments held in the group was £93,44212020.. £93.4421.
Investments In
$ubsidiary
ompanie5
Listed
investrnents
Total
Company
Cost gr valuotion
At l January 2021
Revaluation5
179,961
13,0221
179,962
13,0221
At 31 December 2021
176,939
176,940
Net book volue
At 31 Decernber 2021
176,939
176,940
At 31 December 2020
179,961
179,962
The historical cost of listed investments held in the company was £93,44212020'. £93.4421.
Page 40

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Principal subsidiarie5
The following was a subsidiary undertaking of the company:
Company
number
Prlnclpal actlvlty
Class of
Shares
Holdlng
GBEW Trading Limited
06039496
Sale of uniforms
Ordinary
loo%
The financial results of the subsidiary for the year were..
In¢ome
Expenditure
ILo$sl forthe
year
GBEW Trading Limited
55,073
61,364
16,2911
119,3281
19.
Stocks
Group
As restated
2020
Company
As restated
2020
Group
2021
Company
2021
Finished goods and good5 for resale
27,597
37,814
1,732
20.
Debtor5
Group
2021
Group
2020
Company
2021
Company
2020
Trade debtors
16,032
17,060
9.535
86.072
8,079
49.229
14,738
74.745
Amounts owed by group undertakings
Other debtors
8,079
49.229
11,655
42.027
11,655
42.027
Prepayments and accrued income
73.340
70,742
152.915
143,165
Page 41

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
21.
Creditors.. Amounts falllng due wlthln one year
Group
2021
Group
2020
Company
2021
Company
2020
Pension liability
Trade creditors
13.381
13.169
28,928
37.304
13.381
9.633
28,928
37.196
3,812
557
Other taxation and social security
other creditors
3.214
2.168
3,713
557
3.214
2.168
Accruals and deferred income
67.007
95,985
62.627
91,605
98,939
166,487
91,023
162,098
Group
Group
2020
2021
Deferred Intome
Deferred income at I january 2021
Resources deferred during the year
Amounts released from previou5 periods
78.653
45.823
178.6531
93,424
78.653
193,4241
Defvrred income at 31 December2021
45,823
78,6S3
The deferred income relates to events occuring in future periods and subscriptions received in advance.
22.
Creditors.. Amounts falling due after more than one year
Group
Group
2020
Company
2021
Company
2020
2021
Pensitsn liability
16,491
94,073
16,491
94,073
23.
Prior year adjustment
There has been a prior year adjustment to correct the valuation of stock in the trading subsidiary, GBEW Trading
Limited. The impact of the adjustment is an increase in net assets as at 31 December 2020 and a reduction in the
deficit IN the year to 31 December 2020 of £5,745.
Page 42

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Statement of funds
Statement of funds- current year
As rÈstatÈd
BalaThce at I
January 2021
Transfers
inlout
Gainsl
Balance at 31
1105sesl December 2021
Income
Expenditure
Unrestrictedfvnds
General funds-
charity
Investment income
re branches
111,250
330,521
1337,7581
21,016
125,029
14,5351
4.535
General funds-
trading
Revaluation reserve
113.0381
86,519
1123.0011
55,073
161.3641
119,3291
83,497
129,8721
13,0221
Pension reserve
93.129
61.730
385,594
1305.9931
13,459
4.535
159,325
Re5trictedfvnds
Matilda Alice
Hubbard fund
25.168
25,168
The Irene Bosworth
Friendship Fund
DCLG Grant
3,707
202
3,707
424
13.8111
4,033
DCLG Start Up
Grants
19.372
175
15331
14,0331
14,806
175
SLF/YML Income
YUF
4.039
184
13131
11,9281
3,726
I,oio
DofE
2,754
Build Hope
Branches. funds
793
793
479,451
17,876
148,4321
12.2371
113,4591
17.5571
427,879
Keep On Keepin On
Bristol Development
Project
DCMS Covid 19
assistance Erant
2.618
381
25,040
11,5391
23,501
73,144
173,1441
633,893
20,630
1131,9371
113,4591
17.5571
501,570
Page 43

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Statement of funds Icontinuedl
Tot¢71 offunds
695.623
406,224
1437,9301
13.0221
660,895
Statement of funds- prior year
As restated
Balance at
Gain51 31 December
(Losses)
2020
As restated
Balance at
l January 2020
As restated
Expenditure
Transfer5
inlout
Income
Unrestricted
funds
General funds-
charitv
General funds-
trading
Revaluation
96,899
414,352
1383,4881
115,3691
11,1441
111.250
16,3241
32,683
139,3971
113,0381
reserve
71,150
1146,8391
15,369
86,519
1123.0011
Pension reserve
23,838
14,886
447,035
1399,0471
11,1441
61.730
Balance at
Gains1 31 December
ILos5esl
2020
Balance at
l January 2020
Transfers
inlout
Income
Expenditure
Restrictedfvnd5
Matilda Alice
Hubbard fund
25,492
13241
25,168
The Irene Bosworth
Friendship Fund
DCLG Grant
3,707
1,765
3.707
11,5631
202
DCLG Start Up
Gr3nt5
48,977
129,60SI
19,372
SLF/YML Income
YUF
175
175
4,54S
184
15061
4,039
184
DofE
Build Hope
Branches. funds
37,396
490,126
1,438
223
136,8261
135,9491
11861
793
36,689
1,366
120,0001
8,585
479,451
2,618
Keep On Keepin On
Page 44

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Statement of funds Icontinuedl
Statement olfvnds- prloryear fcontlnuedj
As restated
Balance at
I January
2020
As restated
Balance at
Gains/ 31 December
(Losses)
2020
As restated
Expenditure
Transfers
in/out
Income
Development
Project
DCMS Covid 19
assistance grant
Tesco Gfant
10,436
15,3961
20,000
25.040
loo,000
soo
126,8561
15001
73,144
624,241
138,778
1137,7111
8,585
633,893
Total offunds
639,127
585,813
1536,7581
7,441
695,623
Matilda Alice Hubbard fund
Matilda Alice Hubbard left a property to the charity in her will specifically for the purpose of providing a training
and holiday home/camp for the use of charity. Subsequent to her death in 1932, the charity purchased an adjacent
property and land and two propertie5 became known a5 Holcot" The property Wa5 501d during the year ending 31
March 2002 and the proceed5 relating to the original bequest were transferred into a specific restricted fund.
Irene Bosworth Frlendshlp fund
The Irene Bosworth Friendship Fund 1% to support leadership and training.
DCLG Grant
This fund is to help open new groups, increase existing groups and recruit and equip new leaders in specific
geogiaphical Ioc3tions.
DCLG Start Up Grants
This fund is available to local new groups being established via the DCLG work. Groups may apply for one grant up
to a maximum of £4,500 to financially Support the new group as it becomes established and self-sustaining.
SLFIYML Income
This fund is to help open new groups, increase existing groups and recruit and equip new leaders across the
London area.
Page 45

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
YUF
The YUF Stronger Foundations grant was awarded through the Uniformed Youth Fund provided by the Department
for Digital, Culture Media and Sport, administered by Youth United Foundation. The grant Wa5 given in order to
fund work of key staff in developing Sustainability for GB rnovin8 forward. The initial tranche received in 2018
funded core posts to free up capacity to create a sustainability plan and work on redeveloping GB'S new group
process. Further tranches in 2019 continued to fund core work on implementing the plan, as well as funding new
digital infrastructure in the form of a new web51te and database. Alongside thi5, further funding under the banner
of Reach, enabled GB to grow new and exi5tin8 groups.
DofE
The DofE Diamond Fund was launched by the Duke of Edinburgh's Award to celebrate its Diamond Anniversary. It
airns to enable more disadvantaged young people to take part in the DofE Scheme. As a long-term licenced DofE
partner, GB has been offering young people the opportunity to take part in the scheme for many years. This
additional funding provided opportunities for more young people to take part through the funding of equipment
and resource patk5.
Bulld Hope
The Build Hope Project, funded through a Methodist Connexional Grant. aims to Build Hope for girls and young
women, for the local church, and for GB. Through the project, GB airns to..
Increase our engagement and partnership with local churches and extend the number of local groups that
are delivered across England and Wales.
Work with local churches to develop communities of 18-305 women looking to explore the Christian faith
Help to increase the confidence of GB leaders and church members to share their faith at work, schtsol and
in the local community.
Consult with local churches to enable them to 'look out from the Rooftop, to identify the needs of the local
communities and develop strategies to engage with and share the Ic>ve of God with those around them.
Branches, Funds
Branch funds are only available for use by the branches concerned and therefore are deemed to be restricted
funds for the purposes of the financial statements.
Keep On Keepin On
Koko is a film and digital project for a target audience - teenage girls. It provides encouraging and constructive
views on issues facing teenage girls, pointing them to support agencies on specific issues e.g. Self-Harm. The
initiative also resources youth leaders, working alongside GBEW to release resources that atcompany films, for use
in youth groups.
Brlstol Development Project
The Bristol Development Fund was set up by the Bristol Distritt of Girl%, Brigade England & Wale5 in fund a
Development Worker to extend the outreach and mission of Girls, Brigade in the Bristol area bv
Setting up new groups and new expressions of mission
Encouraging more people to become volunteers within GB'S local community groups
Increasing the number of children and young people who participate in GB'5 local community groups and
activitie5 across the Bristol area.
DCMS Covld 19 asslstance grant
The DCMS Covid 19 grant Wa5 to mitigate the impact on GB nationally and locally. It enabled GB to produce
resource5 to support online and blended delivery,. revise trainin8 materials and offer online training to volunteers,.
support core cost to subsidise local group subscriptions.
Page 46

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Tesco grant
The Tesco grant was a contribution towards the design cost of the GB@Home resources which were an immediate
response to engaging with young people in the first lockdown.
25.
Summary offunds
Summary of funds- current year
As ￿$tated
BalaThce at I
January 2021
Transfers
in/out
Gainsl
Balance at 31
1105sesl December 2021
Income
Expenditure
General funds
61,730
633.893
385,594
20,630
1305,9931
1131.9371
13,459
113,4591
4,535
17.5S71
159,325
501,570
Restricted funds
69S.623
406,224
1437.9301
13.0221
660,895
Summary of funds- prior year
As restated
Balance at
l Januarv
2020
As restated
Balance at
Gains/ 31 December
(Losses)
2020
As restated
Expenditure
Transfers
in/out
Incorne
General funds
14,886
624,241
447,035
138,778
1399,0471
1137,7111
11,1441
8,585
61,730
633,893
Restricted funds
639,127
585,813
1536,7581
7,441
695,623
Page 47

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
26.
Analysls of net assets between funds
Analysis of nèt assets betwèen funds- current year
Unrestricted
funds
2021
Restrirted
funds
2021
Total
funds
2021
Tangible fixed assets
Intangible fixed assets
Fixed asset investments
3,225
14.583
3,225
14,583
56,524
200.423
198,9391
116.4911
120,415
381,155
176,939
581,578
198,9391
116,4911
Current assets
Creditors due within one year
Creditors due in more than one year
Totul
159.325
501,570
660,895
Analysis of net assets between funds- prior year
As restated
Unrestricted
funds
2020
As restated
Total
funds
2020
Restricted
fund5
2020
Tangible fixed assets
Intangible fixed assets
Fixed asset investments
5.451
5.451
26,250
51.989
26,250
179.961
127,972
Current assets
238,600
1166.4871
194,0731
505,921
744,521
1166.4871
194,0731
Creditors due within one year
Creditors due in more than one year
Total as restated
61,730
633,893
695,623
Page 48

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
27.
Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles
Group
As restated
2020
Group
2021
Net expenditure/lincomel for the year las per Statement of Financial Activities)
134.7281
56.496
AdJustmentslor.-
Depreciation charges
Amortisation charges
ILossesl/gains on investments
Dividends and interests from investments
1.958
11.667
1,650
8.750
17,4411
14.9711
3.022
12.4351
L055 ON the sale of fixed assets
Decrease/lincreasel in stocks
Ilncreasel in debtors
IDecreasel/increase in creditors
Pension deficit adjustments
10.217
12.5981
152.0011
193.1291
15691
138,2301
18.816
123,8381
Net cash (used in)/provided by open7ting ottivitiés
1157,8591
10,663
Analysis of cash and cash equivalents
Group
Group
2020
2021
Cash in hand
480.641
635.965
Tot¢71 cush andc¢75h equivalent5
480.641
635,965
Page 49

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
29.
Analysls of changes In net debt
At31
December
2021
At l January
2021
Cash flows
Cash at bank and in hand
635,965
1155.3241
480,641
635,965
1155.3241
480,641
Penslon commltments
Penslons Trust Growth Plan
The company participates in the scheme, a multi-employer scheme which provides benefits to some 638 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 a defined benefit scheme.
Therefore it account5 for the scheme a5 a defined contribution 5cherne.
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 scheme5 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 employer5 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 2020. This valuation showed assets of
£800.3m, liabilities of £831.9rn and a deficit of £31.6m. To eliminate thi5 funding shortfall, the Trustee has asked
the participating employers to pay additional contributions to the scheme as follows..
Dofieit contributiong
From i April 2022 10 31 january 2025..
E3.312.000 per annum
Ipayablc monthly)
Unless a concession has been agreed with the Trustee the term to 31 January 2025 applies.
Note that the scheme'5 previous valuation wa5 carried out with an effective date of 30 Septernber 2017. This
valuation showed as5et5 of £794.9m, liabilitie5 of £926.4m and a deficit of £131.5m. To eliminate this funding
shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
Page 50

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Pension commitment5 Icontinuedl
Deficit contributions
From i Aprll Z019 to 30 September 2025..
Ell,243.0(O per 3nnum
(payable monthly and increasin8 by 3% each
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 15 in deficit and where the cornpany has agreed to a deficit funding arrangement the cornpany
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
310ecember 2021
l£sl
31 December 2020
310ecember 2019
Present value of provisioD
29,872
123.001
147,476
RECONCILIATION OF OPENING AND CLOSING PROVISIONS
Perlod Endlng
.41 nprpmhpr ?(]?I
Perfod Endlng
.41 F)prp.mhpr ?O?O
Provision at start of period
123,Wl
147.476
lJnMrindin8 nf thp disfniint fArtnr linfprpst pwpnfipl
?9
1 49fi
Defltlt contrlbutlon pald
128,9281
128.0861
RemeasuieTnents- Imp2ci of any change In 355umptlons
13391
Remeasurements- amendments to the contribution schedule
164,1551
Prnvi*inn at pnd nf pprind
?q 517?
Page51

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Pension commitment5 Icontinuedl
INCOME AND EXPENDITURE IMPACT
Peilod Endln8
31 December 2021
Perlod Endin8
310ecember 2020
1ntprp.sr pxpen%p
?9.4
1.49fi
Remeasuremenrs- Impart of any change In assumptlons
13391
2.115
Remeasurements-aniendmeiils lo Ilie (OiilKibution schedule
164,1551
Contributions paid in respect of future servitr.
Costs reco8Dised in income and e%penditure account
include5 defined contribution schemes and future service contributions li.e. excluding any deficit reduction
payrnentsl to defined benefit schemes which are treated as defined contribution schemes. To be completed by the
company-
ASSUMPTIONS
l ilecember 2U21
% pp.rAnniim
41 Uecernber 2U2U
% w.r Anniim
31 L)ecernber july
% per annijm
Raie of discount
1.18
0.27
1.13
The discount rates shown above are the equivalent single di5COUNt rate5 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.
The following schedule detai15 the deficit contribution5 agreed between the company and the scheme at each year
end period..
Page 52

THE GIRLS, BRIGADE ENGLAND ANDWALES
IA Company Llmlted by Guarantee)
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR EIVDED 31 DECEMBER 2021
Pension commitment5 Icontinuedl
DEFICIT CONTRIBUTIONS SCHEDULE
Year endlng
31 December 2021
31 December 2020
31 December 2019
(Esl
Year I
13,381
28,928
28,086
Year 2
8,127
29,796
28,928
Year 3
8,127
30.690
29,796
Year 4
677
31,611
30,690
Year 5
2,654
31,611
Year 6
2,654
Year 7
The company must recognise a liability measured as the present value of the contributions payable that arise from
the deficit recovery agreement and the resulting expense IN the income and expenditure account i.e. the
unwinding of the discount rate as a finance cost in the period in which it arises.
It is these contributions that have been used to derive the company's balance sheet liability.
31.
Operating lease commitments
At 31 December 2021 the Group and the company had commitments to rnake future minimum lease payments
under non-cancellable operating leases as follows:
Group
Group
2020
Company
Company
2020
2021
2021
Not later than I year
Later than I year and not later than 5 years
63,238
72.111
62,238
100,469
63,238
72.111
62,238
100,469
135.349
162,707
135.349
162,707
32.
Related party transactions
The charitable company owns 100% of its subsidiary GBEW Trading Limited. During the year. expenditure was
recharged of £3,00012020.. £4,094) to the subsidiary cornpany. At the year end arnounts totalling £86,07212020..
£74,745) are included in debtor5 owed to the parent charitable cornpany. Thi5 balance is after a provision ha5
been made of £19,32812020.' £18,848), which is the portion of the balance which is deemed to be irrecoverable.
Page 53

The Girls, Brigade England and Wales 2021
Final Accounts preparation
Final ALJdil Report
2022-08-19
Created..
2022-08-17
By..
Laura Green IL3ura.green@bhp.co.ukl
Slalus..
Signed
Transaction ID..
CBJCHBCAABMK1tLL-H3vt-psUpV_ehMfOuwE4Yrf f
"The Girls, Brigade England and Wales 2021 Final Accounts pr
eparation" History
Docum8nt created by Laura Green llaura.gr8en@bhp.co.ukl
2022-08-17- 1'.17'.11 PM GMT- IP address.. 81.23.52.242
Document emailed to joanne.greengrass@nhs.nel for signature
2022-0&17- 1.'19..11 PM GMT
Email viewed byjoanne.greengrass@nhs.net
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signerjoanne.greengrass@nhs.net entered name al signing as Joanne Greengrass
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