THE BRITISH FIRE 5ERWCES AS50aATION MEMBERS WELFARE FUND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DE￿mBER 2021
Charity Number 216011
Accurate Business Consulting Limited
Intemational House
24 Holborn Viaduct
City of London
ECIA 2BN

THE BRrr15H FIRE SERVI￿ AssoaAmoN MEMBERS WELFARE FUND
FINANCIAL StATEMENTS
YEAR ENDED 31 DECEMBER 2021
CONTENTS
PAGE
Trustees Annual ReF)Ort
Independent examiner's report to the trustees
Statement of financial attNities
Balance sheet
Notes to the financial statements

THE BRITISH FIRE SERVICES AssoaATION MEMBERS WELFARE FUND
REPORT OF THE TRUSTEES
YEAR ENDED 31 DECEMBER 2021
The trustees present their report, independent examinerfs report and the unaudited financial Statements of
the charity for the year ended 31 December 2021.
REFERENCE AND ADMINisfRATIVE DEtAILS
Registered name
The British Fire Services Association Member5 Welfare Fund
Charity re8iStratlon number
216011
Prlncipal office
9 Home Fami Close
Wray
Lancaster
LA2 8RG
Trustees
The trustees who served the charity during the year and Sin￿ the year end were as follows:
Mr G Halstead
MrP W T Mills- Chairman
Mr V Fisher
Mr R Davie5
Mr M Hall (Appointed 24 March 20221
Management Committee
Mr F Clough-Turner
MrG Mcsweeney
Mr R Lovelace
Mrj Watson
Principal banker5
Uoyds Bank plc
London Road
Leicester
LE2 IGF
Independent examiner
Mrs Elaine Roberts FC4
Accurate Business Consulting Limrted
International House
24 Holborn Viaduct
City of London
ECIA 28N

THE BRITISH FIRE SERWCES AssoaATION MEMBERS WELFARE FUND
REPORT OF THE TRUSTEES
YEAR ENDED 31 DECEMBER 2021
srRUCTURE, GOVERNAN￿ AND MANAGEMENT
The charity is controlled by its 8oveming document, a deed of trust, and constitutes an unincorporated
charity.
The fund is managed by a committee comprising=
lal The incumbent President and Chairman of the Governillg Council of The British Fire Services
Association I'the Association'l and the Trustees of the Fund as ex-officio members.
Ibl One Distrirt Representative may be elected annually by each Distritt of the Associatlon.
Icl Nine members of the Association to be elected ot the Annual General Meeting of the
Association.
The members of the Management Committee and the Trustees for the purpose of charity law. who seNed
durlng the year and up to the date of this report, are set out above.
OBJEcfivES AND AcnvmES
The objects of the Members Welfare Fund are to assist necessitous members and ex-members of
the British Fire SeThices Association and thelr dependents in accordance with the Rules of the
Fund.
The Trustees have had due regard to the guidance issued by the Charity Commission on public
benefit, which states that there must be an identifiable benefft or benefits to the public or a
section of the public. Where the benefits are to a section of the public. the opportunity to benefit
must not be unreasonably restricted.
The charitable purposes which apply to thi5 charity are the prevention or relief of poverty, and the
relief of those in need, by reason of youth. age, ill health, disability. financial hardship or other
disadvantage. Access to assistance from the charity is restrirted to past and present members of
the British Fire Services A55ociation, but any member of the public holding fire-fighting
qualifications may join the British Fire 5ervites Association wwthout any election process.
Financial assistance is given to these beneficiaries by mean5 of ￿gUlar maintenance grants or one-
off payments. Hospital and home visits are carried out where prarticable.
ACHIEVEMENTS AND PERFORMANCE
The Trustees and Management Committee have continued to meet requests for assistance from
bona fide members and ex-member5 ofthe Association and the Management Committee
continue to Vistt members within their area assessing needs.
The Committee ha5 taken steps to meet the Charity Commission's recommendations regarding
Criminal Record Bureau check5 for members of the Committee who visit vulnerable clients.
FINANCIAL REVIEW
The charity's fInan￿S are in a satisfactory state at 31 December 2021.
The financial objective is to maintain a balanced portFolio of stock market tempered by the
currenl uncertainty of global markets.
The primary income of the Fund is derived from drvidends raised from the stock market wrtfolio
and interest from building society investments.

YEAR ENDED 31 DECÉM8ER 2021
RESERVES POUCY
ReseThes are required in order to continue maknng pèymentsto S members arHI ex-memLws
currently deemed in need by of being on the ReguIar 8È￿￿[arleS List and to be in a
position to give consideration to any new requestforfinancial assistar￿e. Management
Committee of the FvrNI has froie*) the list of Regular BenefKiarie5 enablinE the payment of one
off elants to a wider ranBe of elwdible beneficiaTies.
The Fund traces its foots back to IWAI and it is We¥￿nsi￿1[ty of ￿ Trustee5to rnaintain a
flow of irKome enabling the conrinuance of gF3ntsforthe foreseeabte futu￿.
The Trustees a￿ aware Of￿ to which the d¥rity is ex￿ arnl ￿t£￿tint￿llslYto counterthem. A
more fr)nnal System will be implemented.
INDEPENDEKf EXAMINER
Elaine Roberts FCA. ofAtcurate Bus#*ss Cowltyng Limited has re4ppDintd a5 indèpendent examiner
for ensuing year.
RESPONSIBILMES OFTHETRUSTEES
The trustees are reS￿nSIble for prepari￿ Annual Rewjft and the financlal statements in
accordance with applrable law and United Kingdom Accounts￿ Standards Iuntted Kiwlorn Generally
Accepted Accountin8 practi￿}.
Thè law applicable to charities in Ergknd & Wales requires the tF¥JStees to prepare financial 5tatemèllts for
each fInar￿131 yearwlri(h Eive o true and fair vrew of the state of affairs of the tharity and of the incoming
resources and application of resources of the thèrity for that ￿rK￿l. In p￿partn8 these financial statements.
the trustees arE reqUI￿d to:
5elert suitable ac¢ountin8 prac￿￿ and appty them ￿nSiSten￿r.
observe rnethods and winoples in the Charities SORP 2015 {F￿5 I1¥2):
fflakeludgement5 estimates that are rea50nabfe &nd prvdent..
.state whether applicatrAe UK Accountir8 Stsndards t*en folkJ**d. subkLt to any material
departure5 dlsclosed and expfained in the financial ststements:
prepare the financial statements on the goi1¥ corfewn bw it fjs inarwoprrate to presume
that the tharify w¢ll Continue in operation.
The trustees are res￿n￿ble for keepir% pmperacrountirE Teconts that disclose with ￿SOrtable acasfdcy ai
any time the fjnancial postion of the tharity aF¥I enable them to ensu￿ that the financial ststements
compiy with the Charttie5 Act 2011, the Charity IAccounts and Report51 Regthatbons 2CW and the provisions
ofthe trust deed. Trey are also re5rKJnsible forsafeguardI￿ the assets of the charity and henofortaking
rea50noble step5 for the prevent#)n and detectfiorj of fra￿1 and other irre8ularities.
Appioved trythetrusteesoTr
022 and syed on thelr behalfbr.
Mr P W TMIIts IChainwn}

THE 8RmsH RRE SERVICES AssoaATION MEMBERS WELFARE FUND
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES
YEAR ENDED 31 DECEMBER 2021
I report on the accounts of the charity for the year ended 31 De￿mber 2021 which are set out on pages 5 to
ii.
RESPEcfivE RESPONSIBILMES OF TRusfEES AND EXAMINER
The charivs trustees are responsible for the preparation of the accounts. The charity's trustees consider
that an audit is not required for this year under section 144121 of the Charities Act 2011 (the 2011 Actl and
that an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the 2011 Act:
follow the procedures laid down in the general Directions given by the Charrty Commisslon under
section 1451511bl of the 2011 Act,- and
state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the general Directions given by the Charf(y Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the
accounts presented with those records. It also includes consideration of any unusual items or disclosures in
the accounts, and seeking explanètions from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be reqUI￿d in an audit and consequently no opinion
is given as to whether the accounts present a 'true and fair View, and the report 15 limited to those matters
set out in the ststement below.
INDEPENDENT EXAMINER'S STATEMENT
In connection with my examination, no matter has come to my attention-
111 which gives me reasonable cause to believe that in any material respect the requlrements..
to keep accounting records in accordance with section 130 of the 2011 Act,. and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the 2011 Act
have not been met- or
121 to which, in my opinion. attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Elaine Roberts FCA, of Accurate Business Consulting Limited
International House
24 Holborn Viadutt
City of London
ECIA 2BN

THE BRITISH FIRE SERVICES ASSOCIATION MEMBERS WELFARE FUND
STATEMENT OF FINANCIAL ACTIVITIES
YEAR E140ED 31 DECEMBER 2021
Total
Total
Unrestricted Unrestricted
Funds
Funds
2021
2020
INCOME AND ENDOWMENTS FROM:
Donations and legacies
8A35
830
Investments
16WO
21,429
TOTAL INCOME
25,315
22,259
EXPENDITURE ON:
Charitable activities
Other expenditure
TOTAL EXPENDITURE
(12,0031
{10.586
116.5301
18.8331
125,3631
(22,589)
Net gains Illossesl on investments
NET INCOMEI(EXPENDITURE)
80284
115,3031
83,010
118,4071
NEf MOVEMENT IN FUNDS
83,010
118.407)
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
817,691
836,098
900.701
817,691
The Ststement of Financial Activities includes all galns and losses in the year and therefore
a statement of total recognised gains and losses has not been prepared.
l of the above amounts relate to continuing activities.
Th* notes on page$ 7t0 11 fonn p¥rtofthe¥efinan¢ial statemèrts.

THE 8RMSH FIRE5ERVICESA5500ATIOP4 MEM8ERSWUFAREFUPID
31 DECEP•MR 2(P21
20ZO
XEDAS5Ers
Imiestments
884216
798.782
CURRÈNT ASSÈT5
Debtors
Cash at bank aThJ in hand
884216 798.782
19.999
3,259
21343
UABIUTrE5
Creditors.. Amourts faifinB wrthItto￿ year
23258
14.3491
18,909
TOTAL ASSEfs LESS OJRRE14TUABiunE5
TOTAtNEFA5SETS
817.691
817,691
THE FUNDS OFT￿￿(HARiry
Unrestricted ftrnds
.701
817.691
TOTAL FufiDS
12,429
817,691
Approved by the Trustees on the14*tr&4022 and are s￿d on the￿behalf*￿T.
MrPWTMilis
Chain¥w

THE BRITISH ARE SERVICES A5￿)QATION MEMBERS WELFARE FUND
NOTES TO THE FINANaAL sfATEMEP4TS
31 DECEMBER 2021
ACCOUNTING pouaES
a) Basis of accounting
The accounts (financial statements) have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS
1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom
and Republic of Ireland {FRS 1021 and the Charities Act 2011.
The accounts have been prepared under the historical c05t convention wtth items recognised at
cost or transaction value unless otherwise stated in the relevant notels) to these accoijnts. The
accounts are presented in sterlin8 which is the funrtional currency of the charity and rounded to
the nearest E.
The British Fire Services Associatron Members Welfare Fund meets the definition of a public benefit
entity under FRS 102.
The trustees consider that there are no material uncertainties about the charitls ability to
continue as a goin8 concem.
b) Funds strUc￿re
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose
in furtherance of the charwtable objects. Unrestrirted funds include designated funds where the
trustees, at their discretion, have created a fund for a specific purpose.
No funds are restricted and fvrther details of eoch fund are disclosed in note 16.
c) Income
All income is recognised once the charity has entitlement to the income, there is suiTicient certainty
or receipt and so it is probable that the income will be received, and the amount of income can be
measured reliably.
Investment income represents dividends and interest received from the investments held.
d) Expendlture
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that settlement will be required and the
amount of obligation can be measured reliably.
All expenditure is accounted for on an accruals basis.
Grants offered subject to conditions which have not been met at the year-end date are noted as a
commrtment but not accrued as expenditure.

THE BRITISH FIRE SERVI￿ AssoaATION MEMBERS WELFARE FUND
NOTE5 TO THE FINAN(UL StATEMENTS
31 DE￿mBER 2021
AccoufmNG pouaES (continued)
e) Fixed asset investments
Investments are initiaify recognised at their transaction value and subsequently measured at their
market value as at the balance sheet date using the closing quoted market price. The statement of
financial activities includes the net gains and losses arisin8 on revaluation and disposals throughout
the year.
The Trust does not acqu1￿ or use put options. dertvatives or other complex financial instruments.
Realised gains and losses
All gains and10sses are taken to the Statement of Financial Acttvities as they arise. Realised gains
and losses on investments lif any) are calculated as the difference between sales proceeds and
their opening carrying value or their purchase value if acquired subsequent to the first day of the
financial year. Unrealised gains and losses are calculated a5 the difference between the fair value at
the year end and their carrying value. Realised lif any) and unrealised Investment gains and losse5
are combined in the Statement of Financial Actrvities.

THE BRITISH RRE SERVI￿ ASSOQATION MEMBERS WELFARE FUND
NOTES TO THE FINANCIAL STATEMENT5
31 DECEMBER 2021
DONATIONS AND LEGAaES
Unrestrfrted Unrestricted
Totsl Funds Total Funds
2021
2020
Donations
8A35
830
INVESTMENT INCOME
Unrestrirted Unrestrirted
Totsl Funds Total FLFnds
2021
2020
Fixed asset investments
16,880
21.429
16,880
21,429
EXPENDITURE ON CHARITABLE ACTIVITIES
Unrestrirted Unrestricted
Totsl Funds Total Funds
2021
2020
Direct costs
Grants
Postage and stationery
Secretary honorarium and expenses
Accountancy and legal fees
Committee and incidental expenses
2,220
5,575
128
2,220
1,860
2,220
10,050
79
2,220
1.860
ioi
I2,(￿3
16,530

THE BRITISH FIRE SERVICES AssoaATION MEMBERS WELFARE FUND
NOTES TO THE FINANCIAL STATEMENTS
31 DECEMBER 2021
ANALYSIS OF GOVERNANCE COSTS
Unrestrirted Unrestrirted
Total Funds Total Fund5
2021
2020
Independent examiners fees
Accountancy
Committee expenses
420
420
1,440
ioi
1.961
OTHER EXPENDITURE
Unre5trfrted Unrestricted
Total Funds Total Funds
2021
2020
Investment management fees
10,586
8,833
TAXATION
Owing to its charitable status the charty is not liable to corporation tax on its income and capital gains
under the Corporation Tax Act 2010.
TRUSTEE REMUNERATION
No trustees received remuneration or other benefft in cash or kind during the year {2020- £nill-
Expenses amounting to £nil12020 £101) have been reimbursed to 4 {2020- 51 trustees during the year.
RELATED PARTY TRANSAcfioNS
There were no related party transaction5 during the year {2020- nill.
-io-

THE BRMSH FIRE SERVICES ASSOCIATION MEMBERS WELFARE FUND
NOTES TO THE FINANaAL STATEMENTS
31 DECEMBER 2021
10. FIXED ASSET INVEsTME￿r5
Usted investments
2021
2020
Market Value at lJanuary2019
Additions at cost
Disposals
Unrealised gains/llosses1
Market Value at 31 December 2019
798.782
371,061
1365,9111
80,284
797,766
106,321
190,0021
115,3031
798,782
884,216
11. DEBTORS
2021
2020
Other debtors
Barclays Wealth deposiv income account
Tax refundable
2,982
18,271
1,728
19,999
12. CREDITOR5: Amounts fallinE due within one year
2021
2020
Accruals and other creditors
4,858
4,349
4.858
4,349
13. ANALYSIS OF CHARITABLE FUNDS
ANALYSIS OF MOVEMENT IN UNREsfRICTED FUNDS
Balances I￿orne Expendlture TraTrsfets Galns and Balances
b/forward
losses clfonvard
General fund
817,691 25,315
(22.589)
(22,589)
80,284
900,701
817,691 25.315
80,284
900.701
-li-