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 T￿aSUrer. 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 ANDA￿1VITIEs
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 ￿p￿sented 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 I￿k 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 p￿sIdent'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 r￿u5 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[g￿d 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 2￿6,
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 cyr￿nt 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 add￿Ssed. 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 ACtiV￿tieS as thev
are re￿ived.
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 attl￿tIeS
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