2023-08-31-accounts - The Church Lads' And Church Girls' Brigade

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				Page
Contents
Trustees'	Annual	Report		3-19
Independent Examiners			Report	20
Statement of Financial Activities
Balance	Sheet	—Consolidated		22
Balance	Sheet	—National	Headquarters	23
Balance	Sheet	—CLCGB	Units	24
Notes to	the Financial Statements			25-33

-rReference	and Admini	and Admini	and Admini	frative Details
Charity Registration			Number:		276821
Company	Registration			Number:	1395966
Registered		Office:			National Headquarters
					St Martin's	House
					2 Barnsley	Road
					Wath upon	Dearne
					Rotherham
					S63 6PY
Independent		Examiners:			North Accounting
					North Accounting		Limited
					12Manvers	House
					Pioneer Close
					Wath upon	Dearne
					Rotherham
					S637JZ
Bank					HSBC Bank	PLC
					35College	Street
					Rotherham
					S65 1AS
Investment		Advisors:			Rathbones	Investment		Management	Ltd
					Port of Liverpool Building
					Pier Head
					Liverpool
					L3 1NW
Solicitors;					Wrigley's
					4m Floor
					Fountain Precinct
					Leopold Street
					Sheffield
					SBOXF

	Male	Female	Total
Members	671 (54%)	569 (46%)	1,242
Leaders	252 (45%)	312(55%)	564
Clergy	31(94%)	2 (6%)

			Notes	Unrestricted	Funds	Restrfcted	2023	2022
Income from:				HQ funds	Units	Funds HQ	Total	Total
					E		E	E
Donations and legacies Income from charitable activities				2,066	6,342		8,408	11,340
Subscriptions 8, membership fee					36,683		36,683	30,025
Fundraising income					21,430		21,430	18,247
DBSincome				142			142	248
Grants				300	6,253		6,553	11,389
Other income				34,200	20,638		54,838	38,705
Income from investments
Investment income				3,578	617		4,195	3,898
Rental income				75,080			75,080	74,045
Total income				115,366	91,963		207,329	187,897
Expenditure on:
Raising Funds
Fundraising, publicity and start up kits					9,459		9,459	8,195
Charitable activities
Staff and related				56,252			56,252	53,300
costs
Company activities and		events			17,553		17,553	22,558
Company camps					55,547		55,547	33,158
Materials purchased				5,513			5,513	12,510
Other direct costs				934	9,731		10,665	15,986
				62,699	82,831		145,530	137,512
Other supporl' costs
Headquarters admin				38,323			38,323	52,805
Depreciation				2,256	1,375		3,631	4,385
Training and programme		development		406		783	1,189	2,687
Travel 8 subsistence				2,662			2,662	3,315
Repairs 8, maintenance				1,059			1,059	1,047
Other expenses				325	20,391		20,716	20,639
Other governance costs				9,006			9,006	8,440
				54,037	21,766	783	76,586	93,318
Total expenditure				116,736	114,056	783	231,575	239,025
Net income/expenditure		for the year		1,370	22,093	783	24,246	51,128
Transfers between funds				(8,006)		8,006
Qther gains/losses
Realised gains/(losses)	on investments			432			432	478
Unrealised gains/(fosses)		on investments		6,793			6,793	14,789
Net movement in funds				15,737	22,093		30,607	65,439
Fund balances brought		forward at	1.09.22	274,077	217,605	34,163	525,845	591,284
Fund balances carried	forward			258,340	195,512	41,386	495,238	525,845
af 31 August 2023

Staff costs during the year were ds		follows:
Salaries and wages			54,509'	51,779
Social security costs
Pension costs			1,743	1,521
Healthcare			239	242
			56A91	53.542
No employee received emolumerits		of more than F60,000
			Na
The average number ofemployees	{head count)
during the year was as follows:
Administration
Development

3.Incoming re	sou	rces	from char	itabie ac	thrftfes
					Unrestricted	Unrestricted	Restricted	2023	2022
					HQ funds	Unit funds	funds	Total
Grant Income					E	E
Various Grants					300	6.253		6,553	11,258
COVID-19 HQ	Grant support								131
					300	6,253		6,553	11,389
					Unrestricted	Unrestricted	Restricted	2023	2022
					HQ funds	Unit funds	funds	Total
					E	E	E	E
Other income	receipts
Camp Receipts						40,292		40,292	22,450
Other Income:
Ofher Units	Income					470		470
Miscellaneous		Income			1,945	6,161		8,106	12,255
Trading Stores					6,667	(6,667)
Capitation	Fees				25,588	(19,618)		5,970	4,OO0
Restricted Funds
					34,200	20,638		54,838	M,705
								2023	2022
4.Net incoming		resources						E
Net incoming			resources	is
stated	after charging:
Depreciation								3,631	4,385
Independent			examiners	fee				2,000	2,000

5.Total Reso	urce	s Expen	ded
				Unrestricted	Units	Restricted	2023	2022
				funds	funds	funds	Total
				E	E	E	E
Costs Directly	Allocated to actlvitfes:
Other direct costs
Staff healthcare				239			239	242
Other unit costs				51	9,731		9,782	12,910
DBScosts				114			114	200
Miscellaneous	expenditure			530			530	2,634
				934	9,731		10,665	15,986
Support Costs:
Headquarters	Administration
Cleaning				1,603			1,603	1,547
Heat 8, light				12,457			12,457	14,109
Gardening				1,613			1,613	476
Premises costs				3,913			3,913	7,754
Rates 8,water				1,730			1,730	5,726
Telephone				4,273			4,273	4,939
Insurance				7,487			7,487	8,645
Printing				753			753	4415
Postage				1,073			1,073	884
Stafionery				463			463	1,857
Minor equipment		8,computer casts		1,067			1,067	614
Subscriptions				1,891			1,891	1,839
				38,323			38,323	52,805
Other Governance		costs
Professional fees				2,005			2,005	2,312
Investment management			fees	1,734			1,734	1,843
Trustee travel	and	related	costs	2,241			2,241	1,477
Bank charges				56			56	108
Accountancy	services			2,970			2,970	2,700
				9,006			9,006	8,440

						Brigade
						Companies
			NHQ			Vehicles
		Freehold	Fixtures,			Fixtures,
		land and	FIIAngs	B		Fittings 8
COST		buildings	equipment			equipment		Total
		E			E		E	E
As at	1 September 2022	152,649	45,669			367,494		565,812
Additions
As at	31 August 2023	152,649	45,669			367,494		565,812
DEPRECIATION
As at	1 September 2022	83,954	40,806			361,994		486,754
Charge foryear		1,526			730	1,375		3,631
As at	31 August 2023	85680	41,536			363,369		490,385
NET BOOK VALUE
As at	31 August 2023	67,169		4,	133	4,	125	75,42'7
As at	31 August 2022	68,695		4,863		5,500		79,058

7. Investments	7. Investments
UK Listed Investments			2023	2022
				E
Valuation
At 1 September	2022		205,334	199,241
Additions			25,572	44,983
Disposals			(24,414)	(24,579)
Unrealised (Losses)/Gains			(6,793)	(14,789)
Realised Gain/(Losses)			432	478
At 31 August 2023			200,131	205,334
The historical cost of	the investments	at 31 August 2022was f187,406(2021;
2165,931)
Individual investments	which comprise over 5%ofthe value ofthe portfolio are:
Trojan Xinc Juniper Merian	North America	equity	10,879 12,750	6.36
Premier Portfolio JP Morgan	Mgrs Milton		11,580 10,952	5.79 5.47

			2022
			E
Trade Debtors		785	12,335
Prepayments	8, Other debtors	5495	6,548
		6,280	18,883

reditors: amounts falling due within one year
	2023
	E
Trade creditors	1,542	2,372
Taxes	504	690
Other creditors	22,899	18,028
Accruals	6,181	7,215
		28.305

The movement on the restricted	The movement on the restricted	The movement on the restricted	funds of the charity	were as follows:—	were as follows:—	were as follows:—
			Asat				Other	As at
			31	.	Income	Outgoing	Gains,	31
			August				losses &	August
			2022				Transfers	2023
Restricted Funds: HQ			E		E	E		E
The Rothley Trust			120					120
Disbanded Units			14;742				4,870	19,612
Memorial Garden			3,122					3,122
The Owen Family Trust			157					157
Mains Grant Manchester			3,899					3,899
All Churches Trust			788					788
SirJohn Priestman	Charity	Trust	900				3,900	4,800
Mains Grant 2017			5,587			(783)	(764)	4,040
Liz and Terry Bramall Trust			1,790					1,790
Manchester Guardian			900					900
Hamish Forbes			700					700
PF Charitable Trust			1,000					1,000
George Bairstow Trust			52					52
Music Competition			406					406
			34,163				8,006	41,386
Unrestricted Funds
General Funds
HQ			274,077		115,366	(116,736)	(14,367)	258,340
Units			217,605		91,963	114,056		195,512
Total Unrestricted	Funds		491,682		207,329	230,792	14,367	453,852
Total Funds			525,845	.	207,329	231,575	6,361	495,238

		As at			Other	As at
		31	Income	Outgoing	Gains,	31
		August			losses a	August
		2021			Transfers	2022
Restricted Funds: HQ:						E
The Rothley Trust		120				120
Disbanded Units		8,880			5,862	14,742
Memorial Garden		3,122				3,122
The Owen Family Trust		157				157
Mains Grant Manchester		3,899				3,899
All Churches Trust		788				788
SirJohn Priestman	Charity Trust	900				900
Mains Grant 2017		8,257		(2,670)		5,587
Liz and Terry Bramall Trust		1,790				1,790
Manchester Guardian		900				900
Hamish Forbes		700				700
PF Charitable Trust		' 1,000				1,000
George Bairstow Trust		52				52
Music Competition		406				406
		30,971		2,670	5,862	34,163
Unrestricted Funds
General Funds
HQ		316,098	114,068	(135,916)	(20,173)	274,077
Units		244,215	73,829	100,439		217,605
Total Unrestricted	Funds	560,313	187,897	236,355	20,173	491,682
Total Funds		591,284	187,897	239,025	14,311	525,845

Analysis ofnet assets between
		Unrestricted	Restricted	Total
Fund balances at 31 August 2023 are represented	by:	funds	funds	funds
		E	E	E
Fixed assets		75,427		75,427
Investment		180,131	20,000	200,131
Current assets		229,420	21,386	250,806
Current liabilities		31,126		31,126)
Total net assets		453,852	41,386	495,238