COMPANY REGISTRATION NUMBER 01460734 THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2024 Charity Number 279811 Tony Jopson & Co Ltd Chartered Accountants 246 Peverell Park Road Plymouth PL3 4QG
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 CONTENTS PAGES Members of the Board and professional advisers Trustees Annual Report 4-10 Independent examinerfs rewrt to the members 11-12 Statement of financial activities (incorporating thè incorne and expenditure account) 13 Balance Sheet 14 Notes to the Financial Statements 15-20 The following pages do not form part of the financial statements Detailed statement of financial activtties 22
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2024 Re8i5tered Charity Name The Girls, Brigade International Council Charlty Number 279811 Company Registration Number 01460734 Clrff College Calver. Hope Valley Derbyshire 532 3XG Registered Office Cliff College Calver. Hope Valley Derbyshire 532 3XG Trustees Mrs P P Penny, International President Mrs 8 Mccomb, International Treasurer Mrs A Omori. Africa Fellowship Ms N Shaw, Asia Fellowship Mrs Q l Ferguson, Caribbean & Americas Fellowship Dr A Heaford, Europe Fellowship Mrs R Neale, Pacific Fellowship (resigned in yearl Mrs K Trembath, Pacifit Fellowship (appointed in yearl Independent examiner Mr Tony Jopson, Bsc. FCA 246 Peverell Park Road Plymouth Devon PL3 4QG Bankers Barclay5 Bank plc Market Place Aylsham Norfolk NRII 6EW Soll¢itor5 Anthony Collins 134 Edmund Street Birmin8ham B3 2ES
THE GIRLS, BRIGADE Ih'TERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (conlinued) YEAR ENDED 31 DECEMBER 2024 The trustees present their report. which also represents the Directors, Report required by 5417 of the Cornpanie5 Act 2¢X)6, and the unaudited financial statements of the charity for the year ended 31 December 2024. Reference and administrative detai15 Reference and administrative detoils are shown in the Schedule of rnembers of the board and profe55ional advi5er5 on page 3 of the financial statement. THE TRUSTEES The trustees, who are also directors for the purposes of company law. who served the charity during the period were as follows.. Mrs P P Penny. International President (elected for 4 further years) Mrs A Omori. Africa Fellowship Ms N Shaw, Asia Fellowship Mrs Q l Ferguson. Caribbean & Americas Fellowship Dr A Heaford. Europe Mrs R Neale. Pacific Fellowship lended term in the yearl Mrs K Trembath, Pacific Fellowship (appointed in the year) Mrs B Mccomb. International Treasurer STRUCTURE. GOVERNANCE ANDMANAGEMENT Constitution and objects Girls, Brigade Inlernational is a charitable company limited by guarantee. incorporated on 12 November 1979. The company is established and governed under its Articles of Association, w h i c h est3blishes the objects and powers of the charitablecompany. The object I'the Object") for which the Charity is established is to promote, extend and maintain Christian belief and behaviour, primarily in girls. This is done through the formation and development of local com pany groups and other initiatives. The purpose of this work is to train members to follow the standard set by jesus Christ and to provide positive Christian teaching regarding life issues facing them in their growing and adult live5. Recruitment of trustee5 The International President is appointed 8t the General Meeting of the Girls, Brigade International Council and The President's Committee appoints the International Treasurer. Each Girls, Brigade Interrh3tional Fellowship appoints one trustee Ilnternational Vice-Presidentl at their Fellowship Annual General Meeting. 41 Page
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (continuedj YEAR ENDED 31 DECEMBER 2024 Risk5 The charity has taken steps to mitigate its exposure to the risks, w h ich have been identified by the trustee5. They maintain a Risk register that is reviewed annually. Organisational structure The busine55 of the charity is managed by the President's Committee. which consists of the International President, 5 International Vice-Presidents Iwho each represent one of the 5 Girl5. Brigade International Fellow5hip51 and the International TaSUrer. The members of the President's Committee are trustees of the charity. Each member of the President's Committee is entitled to vote at President's Comrnittee meetings. Girls, Brigade International Fellowships represent The Ghrls, Brigade Governing Bodies of the countries within their geographical area IAfrica. Asia, Caribbean/Americas. Europe. Pacific) who in turn represent the individual Girls, Brigade units. At full Girls, 8rigade International Council meetings. each member country is entitled tovote. OBJECTIVES ANDA1VITIEs Objectives These are twofold.. The support and encouragemerhl of the individual Fellowships and their member countrie5 in the outworkin8 of the Charity's objects. To help member countries to become a more mission-oriented organisation. with a Vision Statement.. "Gir15' lives transformed,. God's world enriched" Actsvities In planning the activities for the year the trustees kept in mind the Charity Comm4ssion'5 guidance on public benefit. the challenge5 brought about by the COVID 19 Pandemic. and Issues facing girls and young women today. The principal activitie5 for the year were.. The maintenance and provision of a communication base known as Ilnternation31 Headquarters) for Fellowships and Member countrie5 to link wrth. The Girls, Brigade was psented at the Conference on the Status of Women in New York from the 9" March to Isth March 2024 by 6 VOL¢ng ladies from our G8 Global family. The Delegation of Hope 2025 hosted two events at CSW68. One a panel discussion on young women, Faith and the eradication of Poverty. The other one where the young women presented a spoken word on "Women who Hope.. This wa5 a powerful presentation reflecting on issues affecting gir15 and women around our five Fellowships. The young women also had an opportunity to meet with representatives from their Countrie5 al the UN. This opportunity opened doors for collaboration and 5UPPOrt from their Governments in working towards transforming the lives of girls and young women.
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRVSTEES ANNUAL REPORT (continued) YEAR ENDED 310ECEMBER 2024 On the 10 June all m¢mbeT5 observed the International Day of Prayer and Fellowships prayed for i)ne anorher. Countries shared prnyer Teque5ts. The Presideni's Committee observed this day during their Annual IPC meeting. They Ik a morning off the business schedule to pray using prayer station5 and the prdyer points from the GB Worldwide family. iv. Countries observed Internaiional thy of the Girl Child in Ckiober and shared in various a¢tivities. They were encouratsed io do an outdoor service activity, of how as GB we lake care of the ertwironmeni, impact ihe lives of (pir15 and young women etc. GB Celebrared ChTiStmas as a worldwide body by sharing skits and greetings from all our mcmber countries on our social media platforms. 2024 RESOURCE5 Volunteers includino IPC shared monthly retleciions ro help tnembers wilh spiritual growth. The thwne was 'Rise in Stret]gih. Make Disciples. The following Resources were produced forour weekly medings io help our volunieer5= Spiritual Resource Activity Resource Fundrai5ino Resource Governance Resource All of these attivities benefit young people by supporting and developin8 the Fellowships in their provision of The Girls. Brigade mission work throughoLrt the world. GRANTS The psIdent'S Committee sets the condition5 to be met and the protedures to be followed by those individuals or institutions wishing to apply for grants. The Pre5ident'5 Committee awards grants after reviewing the applications. The Organisation awards four types of grants. all of which fall under one generic grant fund heading- 'GiveaGirlaHope'. This was instituted by the Commrttee in 2013. The Committee apportion5 8rants from funding raised for this GB International fund using the specific grant criteria below. A grant to a maximum of £750.(KJ may be awarded each year to any Girls. Brigade member (from any service within The Girls, Bri83de at a national or regional level. A grant to a maximum of £1.6QK) may be awarded each year to any Girls, Brigade Country or Fellowship who.. wishes to START a NEW project which will promote the work of the Girls, Brigade amongst girls and young women around the world. OR provide an experiencelopportunf(y which will -give a girl a hope". Disaster Fund grant5 are also awarded in response to needs arising across the Worldwide GB Community in the event of a disaster.
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT (contirjuedj YEAR ENDED 31 DECEMBER 2024 Discretionary awards from the fund may, at the discretion of the President's Committee, be used to support other GB initiatives and activity involving GB young women. Grants Approved for the Year 2024.. Seven {71 grants were approved for this financtal year ai £750.00 pounds each totalling £5.250.(M) Pounds. These were awarded a5 follow5.. Igrant to Priscilla Penn) aiiending a trdining course in Brazil and 6 grants to the Delegaiion of Hope 2024 represeniing our five Fellowships ai CSW68. A Disaster Fund Grant for GB Kenya of £1.500.00 pounds after the devasiaiing floods suffered in Kenya. ACHIEVEMENTS AND PERFORMANCE The President's Committee reviewed the personnel available io maintain tK)th the administrative funciion and Strategic Tnovemenl of the organisation. AdrNini5trativ¢ ta5k5 are adequately fulfilled through the services of our natned adTninislrator based al our office in Calver. Derb)'shire. UK. However. the post of Executive Director is still vacant. partlv due to re51ricted available funding. This is a concern for ihe long-ierni development of our work. A5 an inierirn measure a surn of mone}. wa5 allocated in our bud4yei ro call in consultants if 5pccific areas of expertise were needed ro suppon ihe irusiees in Iheir sirdiegic leadership. From Ihe 202? Aciion Points. IPC adTrertised foi and en(Taoed a Voluntary Capacity Building and Leadership Development Coordinator. Thi5 15 0n¢ of the ru5 areas for IPC Reflections, based on the theme. weTe PToduceLI by various members monihlv and helped us engage wilh ihe Iheme. 'Rise In Sirengih... Soar Like an Eagle" These have been $ted on our Social Media platforms. We have continued to maintain the GBI web sile. Facebook posts continue io be regularlv scheduled and posted 10 mainiain a forum for sharing new5 and infortnalion. Thi5 has helped u5 slay connected with leaders and girls worldwide. Throughoui the year newsleiiers have been Issued via FacebooL on the web and via email to those who have Signed up. Our theme for 2025 is RISE I, STRENGTH... SOAR LIKEAN EAGLE" Bttsed on IsoitTh 4Q..31 The GBI team will continue to produce a feiy ihoughis and SoUrCeS io help us all look at these eleineiits of our four*ear focus. 2022 to 2025.. 2023 RJ.fE I,.rRF11'tiTH A T.gL'C'HA TJ.IJE A.f THI. 2024 RI,¥E IN .VTRF.VGTH ... AL4KE DI.¥CIPLEg 2025 Rt.SE IN.gTRENGTH..... .FC)AR LIKE AN EAGLE The Presideni's Committee has coniinued io di5¢U55 the following 5trat¢gic i5sues.' The importance 0[gd tsovemance ai all levels of GB was highlighted. The Trustee file has been updated aT)d circulaied to all those serving on "T'he Presideni'5 Committee. Our role in advocaiing for rhe needs of voung women worldwide ha5 been explored and di5¢U5sions with other Christian faiih-based actor5 at the United Nations ha5 raised thc profile of GB and provided a forum for GB 10 add its voi¢¢. 7 | Page
THE GIRLS, BRIGADE INTERYATIONAL COUNCIL COMPANY LIMITED BY GUARAIYTEE TRUSTEES ANNUAL REPORT fcontinuedj YEAR ENDED 31 DECEMBER 2024 There has been a focu5 on how we balan¢e our unchanging values and vision with the need of ever-charhging mission and merhods in a culturally divers¢ world_ IPC, through the Capacity Building groups. is looking to launch a Mentoring Programme and Leadership Trainin(T for young ladies. This should enhance our effons to bring in young voices to the various levels of GB Leadership. FINANCIAL REVIEW Results The results for the year, and the Charitls finantial position at the end of the year are shown in the aitached financial statements. which have been prepared in accordance with the Companies Act 26, the Charity's Memorandum and Articles of Association and the Statement of Recommended Practice "Accounting and reporting by Charities" ISORP 2CK151. The Charity has continued to raise the majority of its funds through fees charged to the Governing Bodie5 of member countries and the Trustees consider the resvlt5 for the year to be satisfactory in the circumstances. However, it should be noted that due to the negative impact of the global pandemic to our members, fees for the year 2023 were charged at 50%. Resèrvès The Charily defines its reserves a5 the value of those assets over and above those which are required for it to meet its cyrnt commitments and planned expenditure. They are funds which are unrestrirted and not designated and which are not represented by tangible fixed assets held for charitable use. The trustees aim to have sufficient reserves to enable the charity to meet it5 financial objectives for 2 years. At 31 December 2024 the charity held reserves totallinB £114,75212023 £120,250F. Investments It is the Charity's poSicy to hold only low risk investments which do not compromise its Christian principle5. Funding Sources The Trustees continue to have concerns about the fact that GBI '5 key source of funding is from membership contribL¢tions. We are aware that this does not provide long term security. Discussions have continued to explore ways in which thi5 problem may be addSsed. This continues to be one of the focus areas for the next four years. PLANS FOR FUTURE PERIODS IPC continued to meet in person and held their Annual in Person meeting in June 2024 in the UK at the G81 Office, h05tetJ by GB England and Wales. Discussions continued on the Launch of the mentoring and Training Programrne and we expert thi5 to be completed by the 2 quarter of 2025 ¢Juring the Annual IPC Meeting. The Planning of the next ICGB Ilnternational Conlerence ol The Girls Brigadel is ongoing. ICGB 2026 and the AGM of The Girls Brigade International CoLJncil IGBICI will be held in the Cook151ands from 71h to 14th March 2026. IPC will discuss and work on th¢ ICGB Programme during the A[Ual IPC Meeting for 2025 from 7 to 14th June 2025.
THF. C.IRLS' BIIIGADF. IYTF.R%'ATIOYAL COUNCIL COMPANY LIMITEI) BY GUAIIANTF.F. TRUSTEES ANNUAI REPORT (continued) YEAR ENDED 31 DECEMBER 2024 Responsibilitie5 01 the trustees The trustees Iwho are also the direciors of the Girls, Brigade International Council for the purposes of company lawl are responsible lor preparing the Trvsiee5' Annual Report and the financial 5talement5 In 3ccord3nce with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepied Accounting Practice) Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state ol allairs of the ch3rit3ble Company and of the incoming resouries and application ol resources. including ihe income and expendilure, ol the chèr5table company for thai period. In preparing these financial statements, the Iryslees are required io.. Select suitable accounting policie5 and then apply them consistently Observe Ihe methods and principle5 in Ilie Charitie5 SORP Make judgements and e51imaie5 ih3t are re3s0n2ble and prvdeni Stale whether applicable UK Accovnting Siandards have been followed, subject to any material departure5 disclosed and explained in the financial stalement5 Prepare the financ*al statements on the going corncern basis unless it Is inappropriate lo presume that the chariièble company will continue in business. The Trustees are responsible for keeping 3dequate accountin8 fecords Ihat d15c105e with reastsnable accuracy at any lime the linancial p05ilion of the charitable company and enable them to ensure that the financial statements comply wilh the Companies Act 21X)6. The iru5tees are also responsible lor safeguarding the a55eis of the chariiable company and hence lor taking reasonable step5 lor the preven110ri and detection of fraud and other iiregularilies. The irustee5 are responsible lor the maintenance and integrity ol the corporate and financial information included on the charitable company's web51te. Leg151aiion In the Uniied Kingdom 8overnirng the preparation and dissembnation ol financial statements may differ Irom leg151ation in other jurisdiction5. Srnall company Provisions This report hès been prepared in accordance wilh ihe provisions applicable io corTipanies entitled to the small companies, exemption. Registered Ollice.. Clill College Calver. Hope Valley Derbyshire 532 3XG Siened on behalf ol the truslee5 Mrs Pasellah Pricilla Penny Iniernational Pre5ideni Date.. l-.1 £.25
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE GIRLS. BRIGADE INTERNATIONAL COUNCIL YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the charity for the year ended 310ecember 2024 which are set out in pages 13 to 20. Respective responsibilitie5 of trustees and examiner The trustees (who are also the directors of the Girls, Brigade International Council for the purposes of company lawl are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charrties Act 2011 (the Charities Act) and that an independent examination 15 needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: Examine the accounts under section 145 of the Chartlies Act. To follow the procedures laid down in the general directions given by the Charity Commission under section 1451511bl of the Charities Art. and To state whether particular matters have come to my attention Basls of Independent examlnerfs report My examination was carried out in accordance with the 8eneral direclions 8i¥en by the Charitv Commission. An examination includes a review of the accountin8 records kept by the charity and o compari50n of the account5 presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seekin8 explanations from you as trustees concerning any such matters. The pro¢edures undertaken do noi provide all the evidence that would be required in an aud¢t and consequently no opinion is 8iven a5 to whether the èccount present a 'true and fair view, and the report is limited to those matters Set out in the statement below. IOIPage
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARAfiTEE INDEPENDENT EXAMINER'S REPORT TOTHE MEMBERS OF THE GIRLS. BRIGADE INTERNA TIONAL COUNCIL (coniinued) YEAR ENDED 31 DECEMBER 2024 Independent examinerfs Statement In connettion with my examination. no matter has come to my attention to indicate that.. accountin8 records have not been kept in accordance with section 386 of the Companies Act 2006: the account5 do not accord with such records.. where accounts are prepared on an accruals basis. whether they fail to comply with relevant accounting requirements of section 396 of the Companies Act 2(K)6 or are not consistent with the Charrties SORP IFRS 1021 any matter which the examiner lieve5 should be drawn to the attention of the ader to gain a proper understanding of the accounts Mr A P Jopson Bsc, FCA Independent Examiner Fellow of Institute of Chartered Accountants in England & Wale5 Tony lopson & Co Ltd 246 Peverell Park Road Plymouth Devon PL3 4QG Date.. 11 | Page
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2024 Unrestrirted Restricted Funds Funds Total Funds 2024 Total funds Z023 Note INCOMING RESOURCES Incoming resources from generating funds.. Voluntary Income Investment Income Incoming resources from Charitable activities 3.672 2,572 3,672 2,572 349 1.964 28,723 28,723 17,952 TOTAL INCOMING RESOURCES 34.967 34,967 20.265 RESOURCES EXPENDED Charitable Activities Accounts & examirbation Grants 617 6n 133.2151 11,0001 16,2501 133.2151 11,0001 16,2501 123,9751 Ii.cKJoI TOTAL RESOURCES EXPENDED 140,4651 140,4651 124,975} NEf INCOMING IOUTGOING) RESOURCES BEFORE TRANSFERS Transfer between funds io NET INCOME IEXPENDITUREI FOR THE YEAR RECONCILIATION OF FUNDS Total Funds brought forward {5.4981 15.4981 (4,710) 120,250 120,250 124.960 TOTAL FUNDS CARRIED FORWARD 114.752 114.752 120,250 The Statement on Financial ActNitie5 includes all gains and losses in the year and therefore a Statement of total recognised gains and losses has not been prepared All of the above amounts relate to continuing activities ThE nole5 on p48e5 tsto 20ftsmi partoftheso ftnancial st*emonts. 12 | PaEe
THE C,IRLS' BRICADf. INITERPSATION'AL COUN'CIL COMPANY LIMITF.D IIY GUAIIANTF.r. 11A1.ANCI:- SIILLI A'l. .? I l)F.C l.'M Bl.'R 2024 2023 Note Current Assets Cash at bank and in hand 115,807 121,298 115.807 121,298 Creditors: Amount5 falling due Within one year 12 11,0551 11,0481 Net current assets 114,752 120,250 Total assets less current li3bilitie5 114.752 120.250 Funds Restricted income ILbnds Designated Fund5 Unreslricted income fund5 13 14 27.929 86.823 31.179 89,071 Total funds 15 114.752 120,250 For the year ended 31 December 2024 the charily wa5 enistled to exefflption from aud¢t under section 477 ol the Companies Act 2006 relating to small cornpanjes. The rnembers have not required ihe company 10 obiain an audit ol its accounts lor the year In question in accordance with section 476 of the Companies Act 2016. The directors acknowledge their responsibilities for complying with ihe reouirements of the Companies Ait with respect to accountin8 records and ihe preparation ol accoun15 These accounts have been prepared in accordance with the financial provision5 applicable to companies subject to the small compaftie5 regime and in a£coiL53nce wilh FRSJ02 SORP. These financial s13tements were approved by the mernber5 01 the cornmitlee and authorised for issue on 2025 and are signed on their behalf by.. Mr5 Pa5ellah Pricilla Penny International Presideni Mrs Betly Mccomb International Treasurer Company Regisirètion Number.. 01460734
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 l. Accounting Policies Basi5 of accounting The financial statements have been prepared under the historical c05t convention and with items recognised at cost OT transaction value unless othenNise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice 'Accounting and Reporting by Charities. preparing their accounts in atcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 Fee5. per capita and sales Incoming arising from fees. per capita and sales chèrged to the 5 International Fellowships 15 reco8nised in the Statement of Financial Activities when it is receNable Interest received Bank interest receivable 15 included wtthin the Statement of Financial Activities on an accnJa15 basis. Fund Accounting There are now no restrirted funds as the Trustees resofved to move the existing restricted funds into a designated fund entitled the "GiveaGirlaHope- Fund. RÈsource5 Expended Liabilitie5 are recognised as soon as there is a legal or construttNe obligation commrttinB the charity to pay out resource5. Resource5 expended are included in the Statement of Fhnancial Activities on an accruals basis, inclusive of any VAT. Irrecoverable VAT is included in the item of expense to which it relates. Governance costs comprise the costs of running the charity including the costs of complying with constitutional and statutory requirements. such a5 the costs of trustees meeting5 and of preparing statutory accounts. Fixed assets All fixed assets are initially recorded at C05t. Operatin8 lease agreements Rentals applicable to operating leases where substantially all of the benefit5 and risks of ownership remain with the lessor and charged against profits on a straight line basis over the period of the lease. 141 Page
THE GIRLS, BRIGADE INTERINATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 Reserve5 The organisation defines its reserves as the value of those asset5 over and above those which are required to meet its current commitments and planned expenditure. The trustees aim to have sufficient re5erve5 to enable the organisation to meet i(5 financial objettives for 2 years. Charge to taxation The company beine a registered charity is exempt from taxation in re5pert of income and capital gains received within the categories covered by section 505 of the Taxe5 Act 1998 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that such income or Bains are applied to exclusively charitable purposes. Investments Investments are included at cost less 3mounts written off. Profits of losses arising from di5P05a15 of fixed assets investments are treated as part of the result from ordinary activitie5. Voluntary Income Cash donations, gifts and legacies are included in full in the Statement of Financial ACtiVtieS as thev are reived. Foreign Currencies The tran5action5 carried out in American dollars have been included in these Financial Statements after the exchange rate ruling at the end of the financial year. Any difference arising on transactions ha5 been taken to the income and expenditure account. Incoming resource5 The incomin8 resources were derived from the cornpanl5 principal activity which were based in the UK and carried out worldwide. 3. Voluntary Income Unre5trirted Restricted Funds Funds Totsl Funds 2024 Total funds 2023 Donations General donations GAGAH donation 672 672 349 3.672 3,672 349 4. Investment Income Unrestricted Restricted Funds Fund5 Total Funds 2024 Total funds 2023 Bank Interest Receivable 2.572 2,572 1.964
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 5. Incoming resources from charitable attltIeS Unrestrlcted Total Funds Funds 2024 Total fund5 2023 Fees per capita and sales Contributions to costs & refunds 25.717 3,(K16 25,717 3.006 17,952 28.723 28.723 17,952 6. Cost of Charitable artivities by fund type Unrestrirted Designated Funds Funds Total Funds 2024 Totsl funds 2023 Charitable activities 34,215 34,215 24.975 7. Cost of Charitable artivities by activity type Activities Undertaken Dirertly Grant Funding activities Total Funds 2024 Total funds 2023 Charitable activities Accounts & examination Grants awarded 33,215 33,215 1.000 6,250 23.975 1,000 6.250 40.465 40,465 24,975 8. Analysis of grants 2024 2023 Grant- CSW68 attendance Grant- training Grant- Kenya disaster relief 4.51)) 750 Total grantsawarded 6.250 161 Page
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 9. Net outgoing resources for the yeor This is stated after charging-. Independent examinels fees: Fees for other services The fees charged by the independent examiner for other services can be further analysed under the following headings for services rendered: 2023 2024 Independent Examinerfs & accounts fees 10. Fund transfers No fvnds were transferred 11. Staff costs and emoluments There were no staff costs in the year12023 £nill 12. Creditor5: Amounts falllng due within one year 2024 2023 Trade Creditor- accountancy & legal Deferred income - fees received in advance Trade Creditor- Barclaycard 1,055 1,013 19 16 1.055 1,048 17 | Page
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 13. Designated income fund5 Balance at l Jan 2024 Incoming resources Outgoing resources Balance at 31 Oec 2024 Transfers GiveaGirlaHope Fund 31.179 16.2501 27.929 14. Unre5tritted income funds lundesignatedl Balance at l Jan 2024 Incornin8 resour¢e5 Outgoing resources Balance at 31 Dec 2024 Transfers General Funds 89.071 31.967 134,2151 86,823 IS. Analysi5 of net assets between funds 2024 2023 Restricted Income Funds Unrestri¢ted Incorne Funds (totsll 114,752 120,250 Totsl Funds 114.752 120.250
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARAINTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024 16. Related party transactions Trustee expense5 tolallinE £9,47912023- 7.6631 were incurred during the year. These were the travel and accommodation costs of 712023 - 71 trustees. No trustees or persons connected wrth the trustees have received any remuneration during the year. The Company is ultimately controlled by the 5 International Fellowships whose representatives (the International Vice-Presidentsl have voting rights at President's Committee meetin85. 17. Comp4ny limited by guarantee A memberfs liability to contribute to the assets of the council on a windine up is limrted to £10.
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPAINY LIMITED BY GbARANTEE MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBER 2024 The following pages do not form part of the statutory fbnancial statements which are the subjects of the independent examinels report on pages 11 to 12. 20IPage
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE DETAILED STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2024 2024 2023 INCOMING RESOURCES VOLUNTARY INCOME General donations 672 349 672 349 INVESTMENT INCOME Bank interest receivable 2,572 1.964 INCOMING RESOURCES FROM CHARITABLE AcfiviTIES Fees. per capita, GBI and contributions 31.723 17.952 TOTAL INCOMING RESOURCES 34,967 20,265 RESOURCES EXPENDED CHARITABLE AcfiviTIES & GOVERNANCE Office, internet & gerberal expenses Bank Charges Administration provided by GB E&W Webslte & publicitv Legal & Co House fees IE & Accountancy fees Transition costs Trustees, expenses CSW New York IPCspend Grants awarded 313 236 60 10,000 3,500 61 1,000 2,455 7,663 iO,(XKJ 29 1.555 9.479 10.874 785 6.250 TOTAL RESOURCES EXPENDED 40,465 24,975 NET INCOMING IOUTGOINGI RESOURCES FOR THE YEAR 15,498) 14,7101 21 | Page