COMPANY REGISTRATION NUMBER 01460734 THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE UNAUDITED FINANCIAL STATEMENTS 31 DECEMBER 2025 Charity Number 279811 Tony Jopson & Co Ltd Chartered Accountants 246 Peverell Park Road Plymouth PL3 4QG
THE GIRLS, BRIGADE INTF.RNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 CONTENTS PAGES Members of the Board and professional advisers Tru5tee5 Annual Report 4-10 Independent examinerfs report to the members 11-12 Statement of financial activities (incorporating the income and expendtture accountl 13 Balan Sheet 14 Notes to the Financial Statements 15-20 The following pages do not fomi part of the financial statements Detailed statement of financial actNities 22
THE CIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT YEAR ENDED 31 DECEMBER 2025 Registered Charity Name The Gids, Brigade International Council Charity Number 279811 Company Registration Number 01460734 Cliff College Calvef, Hope Valley Derbyshire S32 3XG Registered Office Clrff College Calver. Hope Valley Derbyshire 532 3XG Tru5tee5 Mr5 P P Penny. International President Mr5 B Mccomb, International Treasurer Mrs A Omori, Africa Fellowship Ms N Shaw. Asia Fellowship Mr5 Q l Fer@uson. Caribbean & Americas Fellowship Dr A Heaford. Europe Fellowship Mrs K Trembath. Pacific Fellowship18ppointed in yearl Independent examiner Mr Tony lopson, BSC, FCA 246 Peverell Park Road Plymouth Devon PL3 4QG Bankers Barclays Bank plc Market Plate Aylsham Norfolk NRII 6EW Solicitors Anthony Collins 134 Edmund Street Birmingham 83 2ES
THF GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARA'TEE TRUSTEES ANNUAL REPORT (c'cpnlinued) YEAR ENDED 31 DECEMBER 2025 The tTU5tee5 present their port, which also represents the Directors, Report required by $417 of the Companies Act 2006, and the unaudited financial statements of the charity for the year ended 31 December 2025. Reference and administrative details AefeTence and administrative details are shown in the schedule of members of the board and professional advisers on page 3 of the financial Statement. THE TRUSTEE5 The trustees, who are a150 directors for the purposes of company law. who served the charity during the period were as follows.. Mrs P P Penny, International President Aberrant lelected for 4 further years) Mrs A Omori, Africa Fellowship Ms N Shaw, Asia Fellowshlp Mrs Q l Fer8uson. Caribbean & Americas Fellowship Dr A Heaford. Europe Fellowship Mrs K Trembath. Pacific Fellowship lappointed in the yearl Mrs 8 Mccomb. International Treasurer STRUCTURE, GOVERNANCE ANDMANAGEMENT Constltutlon and objects Girls, 8ri8ade International is a charitable company limited by 8uarantee, incorporated on 12 Novernber 1979. The company is established and governed under its Articles of Associatlon. w h i c h establishes the objects and powers ol the charitablecompanv. The objed I'the Object") for which the Charity is established is to promote. extend and maintain Christian beliel and behaviour, primarily in 8irls. This is done Ihrou8h the formation and development of local company grotjps and other initiatives. The PUTP05e of this work is to train member5 to follow the standard set by Jesus Christ and to provide positive Christian teachin8 regarding life issues facing them in their growing and adult lives. Recruitment oltru5tees The International President is appointed at the General Meeting of the Girls, Brigade International Council and The President's Committee appoint5 the International TreasLJrer. Each Girls, Bri8ade International Fellowship appoints one trustee Ilnternational Vice-Presidentl at their Fellowshlp Annual General Meeting.
THE GIRLS, BRIGADF. INTERNATIONAL COUNCIL COMPANY LIMITF.D BY GUARANTEE TRUSTEES ANNUAL REPORT (continued) YEAR ENDED 310ECEMBER 2025 Ri5k5 The charity ha5 taken steps to mitl8ate its exposure to the risks. w h ich have been identified by the trustees. They maintain a Risk re815ter thai is reviewed annually. Or8anlsatlonal structure The business of the charity is managed by the President's Committee. which consists of the International President, 5 International Vice-Presidents (who each represent one of the 5 Girls, Brlgade International Fellowships) and the International Treasurer. 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 Committee meetings. Girls. 8ri8ade International Fellowships represent The Girls, 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, Brlgade International Council meetings, each member country is entitled tovote. 08JEcfivES ANDAcfiviTIES Oblectlves These are twofold.. The support and encouragement of the individual Fellowships and their member countrie5 in the outworkln8 of the Charity's objects. To help member countries to become a more mission-oriented organisation, with o Vision Statement.. 'Girls' lives transformed.. God's world enriched" Activities In plannlng the activities for the year. the trustees kept in mind the Charity Commissbon's guldance on public benefit. Issues facin8 girls and youn8 women today, workin8 towards the UN SDGS. The principal actNities for the year were-. The maintenance and provision of a tommunicètion base known as Ilnternational Headquarters) for Fellowships and Member countries to link with. The Girls, 8ri8ade h05ted a virtual event at the Conference on the Statu5 of Women ICSW691 in New York from 13, March 2025. We had young women from Australia, Cambodia. Cayman Islands. Nigeria. Papua New Guinea. Zarnbia and the UK. who shared their Iran5formational stories. The young women discussed and shared the challenges facing girls and how they are using creative methods and Speaking out for Gender justice, through mentoring, equipping and Advocary inf(iatives facilitaled by The Girls Brigade International Council. On the lothjune 2025 all members observed the International Day of Prayer and Fellowships prayed for one another. Fellowships shared their prayer request5. The President's Committee observed this day during their Annual IPC meeting in June 2025. The IPC joined with GB Jamaica to celebrate the International Day of Prayer. Each Fellowship and the work of GB was prayed for
THE GIRLS, BRICADE INTF.RNATIONAL COUNCIL COMPANY LIIMITED BY GUARAINTEE TRUSTEES ANNUAL REPORT fcontinuedj YEAR ENDED 31 DECEMBER 2025 by vaTiOUS inviied ¥uest speakers during the service. Worship involved a variety of mediums including song, dance and poelry. The highlight Was the lighting of candles for each fellowship. iv. Countries observed the International Day of the Girl Child on Ilth Ortober with various activitie5 at National level. At International level. powerful storie5 were shared by women who are shaping tomorrow through faith. leadership and artion. The theme for this year was. "The Girl I am. the change I lead ' Six powerful stories of inspiring leaders around our global family who are using their God given talents to be the change in their community were shared through the week culminating to the Il, October. On 22. and 29, November. a Virtual Gathering of young women wa5 hosted by GB Asia with the theme. "Soar like an Eagle". More than 2 young women registered and attended the online event over the two days. There wa5 a lot of praying together. games and fun. A number of workshops were held including sharing by the Dele8ation of Hope team on their experiences during interaction at CSW Sessions. and how everyone could get involved in 'RaisinE Hope, for girls through Advocacy. vi. 16 Days of ActiVi5m Against GBV was observed from 25 November to IO, December with a focus on Digital Violence. GBI had daily posts on ScKial Media platforms to raise awareness, speak out and Stand up to take aclion against GBV. The posts explored. the fact5.' v4hat is Digital Violence? and shared what our members as in(lividuals and what GB can do to Speak into the issue. All the Activities are available on our Social Media platforms and website. 2026 RESOURCES
A new Spiritual Resource exploring our Theme for 2026. -step Out in Faith- based on Mathew 17'.20 was produced and shared. An Exciting Aclivity Resource with a wealth of ideas for 8ames, recipes and crafts from the G8 Global family wa5 also produced and shared. All of these actwities benefit young people by supporting and developing the Fellow5hips/CounlTies in their provision of The Girls. Brigade mi55ion work throughout the world. GRAwrs The President's Committee sets the condition5 to be rnet and the procedures to be followed by those individuals or institution5 wishing to apply for grants. The President's Cornmittee award5 grant5 after reviewing the 3pplications. The Organisation awards four typès of grants, all of which fall under one generic grant fund heading- 'GiveaGirlaHope'. This was instituted by ihe Committee in 2013. The Committee 3pportion5 grants from funding raised for this GB International fund using the specrfic grant criteria below. A grant to a maximum of £750. may be awarded each year to any Girls, Brigade member (from any seNsce wrf(hin The Gir15' Brigade at a national or fegional level. 61 Page
THE CIRLS, BIIIGADF. INTERNATIONAL COUNCIL COMPANY LIMITED BY GUAIL4NTEF. TRUSTEES ANNUAL REPORT fcontinued) YEAR ENDED 31 DECEMBER 2025 A grant to a maximum of £1,5 may be awarded each year to any Girls, Brigade Country or Fellowship who- wishes to START a NEW projett which will promote the work of the Girls, Brigade amongst 8irls and young women around the world. OR provide an experiencelopportunity which will "give a girl a hope". Disaster Fund grants are also awarded in response io needs arisin8 across the Worldwide GB Community in the event of a disaster. Discretionary awards from the fund may. at the discretion of the President's Committee, be used to support other GB initiatives anil activity involving GB young women. Grants Approved for the Year 2025: Seven171 Grants were approved for the financial year in question at £5(XI.IXJ sterling each, totalling £3.So0. sterling. These were awarded to youn8 women from Africa to attend the Africa Fellowship Gatherin8 2025 and Officers Conference. In addition, the following 8rartts were •warded.. 1. £1,500 to the Kenya Disaster Fund and 2. £2,000 to an individual to attend the 2026 ICGS meeiin8- priie awarded prior to COVID 3. £750 to GB En8land & Wales toward Christian PR advice on behalf of GB Europe ACHIEVEMENTSAND PERFORMANCE The President's Committee reviewed the personnel available to maintain both the admini51rative function and strategic movement of the organisation. Administrative tasks are adequately fulfilled throu8h the services of our named administrator based at our office in Calver, Derbyshire, UK. However, the p05t of Executive DITector is Siill vacant, panly due to restricted available funding. This is a concern for the long-term development of our work. As an interim measure a sum of money was allocated in our budget to call in consultants if specrfi¢ aa5 of expertise were needed to 5UPPOrt the trustees in their Strategic leadership. The Capacity Buildin8 Co-ordinator has launched an(J led a number of projects on behalf of GBI with the hiBhli8ht bein8 the Twinnin8 InitiatNe which was taken up by 22 covntries111 pairin851. A feedback form Is due to be circulated in the first quarter of 2026, to determine the impact of this project. We continue to do Refleciions, based on the theme. and shared by various members monthly to help our mernber5 engage with the theme for 2025. These are posted on our social media Platlorms. We continue to maintain the G81 website. The launch of the interactive "Ask Me pa8e" is still a work in pro8re55 and hoping to launch in 2026. This is supposed to facilitate interaction and fellowship at international level and provide sound tlP5 and advice on issue5 affecting gir15 and young women. • Facebook posts continue to be re8ularly scheduled and posted to maintain a forum for sharin8 news and information. This has helped us stay connected with leaders and girls worldwide. Throughout the year 2 newsletters have been issued via Facebook. on the webstte and via email to those who have signed up. We have 7 issues of news and updates about ICGB 2026.
THE GIRLS, BRICADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSTEES ANNUAL REPORT {continued} YEAR ENDED 31 DECEMBER 2025 Our theme for 2026 is STEP OUTIN FAffH_ . Bosedoft Mothew 17.'20 The GBI team will continue to produce a few thought5 and resources to help us all look at these element5 of our four-year focus, 2026 to 2029.. 2027 STEP OUT IN FAITH- -8EE~ MISSIONAI. Jomes 2..26 2028 STEP OUTIN FAITH- -BEE~ INSPIRING. 2 Timothy 1..7 2029 STEP OUTIN FAITH- -BEE" ONE IN CHRIST. Romons 15.. 5.6 The President's Commf(tee has continued to dtSCUSS the following strategic issues.. • The importance of 800118overnance ai all levels of GB was highlighted. The Trustee file has been updated and circulated to all those 5ervin8 on The Pre5ident'5 Committee. Our role in advocating for the needs of yo(bng vlomen worldwide has been explored and discusslons with other Christian faith-based actors at the United Nations has iaised the profile of G8 and provided forum for GB to add lis voice. IPC continues to focus on how to balance our unchan8in8 values and vision with the need of ever. changing mission and method5 in a culturally dwerse world. IPC. throu8h the Capacity Building Initiative launched a Twinnin8 programme for our GB Countries. The progress on what impact thi5 has had on our membership will be reviewed durin8 the I" QLtarter of 2026. FINANCIAL REVIEW Results The results for the year, and the Charitrfs financial posilion at the entl of the year are shown in the attached financial statements. which have been prepared in accordance with the Companies Act 2¢J)6, the Charrty's Memorandum and Articles of Ass¢xiation and the Statement of Recommended Practice "Accounting and reporting by Charities" ISORP 20051. The Charity has continued to raise the majority tsf it5 fund5 through fees char8ed to the Governing Bod5 of member countries and the Trustees consider the results for the year lo be sat15factory in the circumstances. Reserves The Charity defines its reserves as the value of those assets over and above those which are required for it to meet its current commitments and planned expenditure. They are funds which are unrestricted and not designated and which are not represented by tangible fixetl assets held for charitable use. The trustees aim to have suff icient reserves to enable the charity to meet its financial objectives for 2 years. At 31 December 2025 the charity held reser¥es totallin8 £101.81512024 £114,7521-. Investments It is the Charitvs pollcy to hold only low risk investments which do not compromise its Christian principles. Funding Sources The Trustees continue to have concerns about the fact that GBI 's key source of funding is from membership contributions. We are aware that this does not provide lon8 term security. Discussions have
THE GIRLS, BRICADE INTERNATIONAL COUIYCIL COMPANY LIMITED BY GUARAINTEE TRUSTEES ANNUAL REPORT Iconttinuedj YEAR ENDED 31 DECEMBER 2025 continued to explore ways in which this problem may be addressed. This continues to be one of the focus area5 for the next four years. PLANS FOR FUTURE PERIOOS IPC have continued to meet in person anil held their Annual in Person meeting in lune 2025 in jamaica. The IPC Team 15 made up of all volunteers and meeting in person once a year enables the Committee to focu5 on GBI bu5ine55 Wlthout interruptions from our day-to-day personal roles. This also helps build relationships within the Team. We continue to have monthty online meetings. The mentoring programme is Still to be launched. IPC feh that with preparations for ICGB 2026, it would be too much to add this initiative. The planning of the next ICGB Ilnternational Conference of The Girls 8rigade} is ongoing. The 14th ICGB and the AGM of The Girls Brigade International Council IGBICI. will be held in the Cook Islands from 7th to 14 March 2026 under the Theme -step Out in Faith- The programme and line up of speakers has now been finalised. All roads will lead to the Cook Islands in March 2026. It will be ihe first in person conference Post COVID and we have planned a celebration of our 133 years in Mission by-. GBI running a digital competition to show the creativity of our girls and young women. The challenge is to create a digrtal poster answering the following question.. What does"Step out in Faith" mean to you? Service Awards.. IPC recognizes the tirele55 dedication and selfless service of the thousands of volunteers around the world that make The Girls Brigade happen on a weekly basi5. IPC agreed to honour and issues certificates of appreciation for long service of 20 years. 30 years. 40 years, 50 years and above, TrailBlaier5 Awards= Rising Star Award.- To be awarded to a Current GB member tjnder 18 years of age who embodies the spirit of The Gir15' Brigade to Seek. Serve and Follow Christ. Inspiring Leader.. To be awarded to a current young GB Leader 18 to 35 years of age who has inspired others through her Christian Leadership within GB. Responsibilities of the trustees The trustees Iwho are also the directors of the Girls, Brtgade International Council for the purp05e5 of company lawl are responsible for preparing the Trustees. Annual Report and the financial Statements in accordance with applicèble law and Unrted Kingdom Accounting Standards (United Kingdom Generallv Accepted Accountin8 Practicel. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of ihe 51ate of affairs of the charitable company and of the incoming resovrce5 and applitation of resources. including the income and expenditure. of the charitable company for that period. In preparing these financial statements. the trustees are quIred to..
THE GIRLS, BRIGADE IINTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE TRUSIEES ANNUAL REPORT (coniinuEdJ YEAR ENDED 31 DECEMBER 2025 Seleci 5uirable accounting policies and then apply Ihem consi5rently Observe Ihe meihods and priniiples in Ihe Charities SORP Make judgemenrs and estin)aie5 Ihai are re3sonable and prudeni Slate whether applicable UK Accouniing Siand3rds have been followedi 5ubjeci ro any macerlal depamires disclosed and explained in ihe financial staiemenis Prepare the financial siaten)en(s on the going concern basi5 unless it is inappropriate io presllme that The charitable company will conrinue ill busines The Trustees are responsible for keeping adequate accounring record5 thar disclose wilh re350nable accuracy at any time ihe financial L)osiTion of Ihe charitable company and enable ihetTr to eiisure ih3r Ihe rinancial 5ra(ements comply wilh the Companie5 Act 2CQ6. The trUee$ are also responsible for Safe13rdIng Ihe assets of the chariiable company and heiice for iaking re350nable steps for (he prevenilon and detection of fraud and other irregularities. The trustee5 are responsible for the mainrenance and inTegrity of The corporate and financial inforniation included on the chariiable company's web5iie. Legis131ion in ihe United Kingdom governing (he prep3r31ion and disseminaiion of fi1i3ncial sta(ement5 may differ Iroll) Iwsla(bOli in oiher jurisdicrioiiL Small company provisions This reporl has been prepared in accordance wilh the provisions applicable ro companie5 eiititled to Ihe small companies. exewnp(ion. Regisiered Officv. CliFf Q)Ilege Calver, Hope Valley Derbyshire S32 3XG Signed 011 behalf of Il?e Irustee5 Mrs Pa5ellah Pricilla Penny Iniern3rional President Date:
THF, GIRLS, BRICADF. INTF.IINATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE QTIRLS, BRIGADE INTERNATIONAL COUNCIL YEAR ENDED 31 DECEMBER 2025 I report on the accounis of the charity for the year ended 31 Oecember 2025 which are set out in pages 13 to 20. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the Girls, Briga(le International Council for the purposes of company lawl are responsible for the pparatIOn of the accounts. The trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Actl and that an In(lependent examination is needed. Havln8 satlsfied myself that the charity is not subject to audit under company law and is eli8ible for independent examination. it is my responsibility to.. Examine the accounts under section 14S of the Charities Act- To follow the procedures laid down in the general directions 8iven by the Charity Commlsslon under section 14515llbl of the Charitie5 Act. 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 general directions 8iven by the Charlty Commission. An examination includes a review of the accounting records kept by the charity and o comparison of the accounts presented with ihose records. It also includes consideration of any unusLbal tems or disclosures in ihe accounts and seeking explanations from you as tfustees concernin8 any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to wheiher the account present a 'tme and fair view, and the report is limited to those matters set out in the statement below. 11 | Page
THF. CIRLS, 13RIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE INDEPENDENT EXAMINER'S RI".PORT TO THE MEMBERS OF THE GIRLS, BRIGADE INTERNA TIONAL COUNCIL (conlinued) YEAR ENDED 31 DECEMBER 2025 Independent examinees statement In connection WFth my eKamination, no matter ha5 come to my attention to indicate that.. accounting records have not been kept in accordance with section 386 of the Companies Act 2006.. the accounts do not accord with Such records.. where accounts are prepared on an accruals basis. whether they fail to comply with relevant accounting requirement5 of section 396 of the Companies Act 2006 or are not consistent with the Charitie5 SORP IFRS 1021 any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts Mr A P Jopson BSC. FCA Independent Examiner Fellow of Institute of Chartered Accountants in England & Wales Tony Jopson & Co Ltd 246 Peverell Park Road Plymouth Devon PL3 4QG Date.. lYlL
THF. GIRLS, BRIGADF INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE STATEMEwf OF FINANCIAI. ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 31 DECEMBER 2025 Unrestricted Restricted Funds Funds Total Funds 2025 Total funds 2024 Note INCOMING RESOURCES Incoming resources from generating funds.. Voluntary Income Investment Income Incoming resources from Charitable activitie5 2,638 1,958 2.638 1,958 3,672 2,572 22,fKJ2 22.(X)2 28,723 TOTAL INCOMING RESOURCES 26,598 26.598 34,967 RESOURCES EXPENDED Charitable Activities Account5 & examination Grants 6/7 617 130.7851 Ii.ocNJI 17.7501 130.7851 11,0001 17,7501 133,2151 11,0001 16.2501 TOTAL RESOURCES EXPENDEO 139.5351 {39.535) {40,465) NET INCOMING IOUTGOINGI RESOURCES BEFORE TRANSFERS Transfer between funds io NET INCOME {EXPENDITURE) FOR THE YEAR RECONCILIATION OF FUNDS Total Funds brought forward 112.937) {12.9371 15.4981 114.752 114.752 120,250 TOTAL FUNDS CARRIED FORWARD 101.815 101.815 114,752 The Statement on Financial Activrf(ies includes all gain5 and losses in the year and therefore a statement of total recognised 8ain5 and losses has not been prepared All of the above amounts relate to conttnutng activities
THE GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEF. Tht nOt¢¥on wes L510 201orn partolthe IlnaMla5tMemnt BALANCE SHEET AT 31 DECEMBER 2025 2024 Note Current A55ets Cash ai bank and in hand 102049 115007 102149 115007 Credlrors: Amounts falling due Wlthln one year 12 (ID34) (1,055) Net current 3&sets IOlJ5 114,752 Total assets less current Ilabilities 101&5 114,752 Funds Restricied income funds Designaied Funds Unrestricred income Funds 13 14 21,929 79,886 27,929 86,823 Totsl funds 15 101015 IN,752 For Ihe year ended 31 December 2025 the charlty was eniiiled ro exemprlon froin audli under section 477 of Ihe Coiiipanles Aci 2CQ6 relailng to small companle& The members have noi requlred the company to obialn an audit of It5 accounts for the year in questlon In accordance wlih secrlon 476 of Ihe Companies Act 201& Tlie direciors acknowledge Iheir responslbiliries for complying wich ihe requirement5 Of the Companies Aci wlth respeci (o accounilng records and Ihe preparaiion of account5. These accounrs have been prepared in accordance with rhe financial provisions appllcable to companle5 sublecr to the Small companies regime and in accordance wi(h FRS102 SORP. These financial statements were approved by the members of fhe committee and auihorlsed for issue on the S -.I li, LLI ih 2026 and are signed on Ihelr behalf by: Mrs Pasellah Prlcllla Penny International President Mrs Betty M((omb Internarional Treasurer Company Registraiion Number- 01460734 The paie515to 20form pariolthple ftnaoda1mathÉllts. 14 | Page
THE CIRLS, BRIGADF. INTF.RWATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NO'fES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 l. Accounting Policies Basis of a¢¢ounting The financial statement5 have been prepared under the historical c05t convention and with items recognised at cost or transaction value unless otheise stated in the relevant notes to these accounts. The accounts have been prepared in accordance with the Statement of Recommended Practice 'Accountin8 and Reporting by Charities. preparing their accounts in accordance 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 Unrted Kingdom and Republic of Ireland IFRS 1021 Fee5, per capita and sales Incoming arising from fees. per capita and sales charged to the 5 International Fellowships is recognised in the Statement of Financial Activities when it is receivable Interest received Bank interest receivable is included within the Statement of Financial Activities on an accruals basis. Fund k¢ounting There are now no restricted fund5 as the Trustees re501ved to move the existing restrirted funds into a designated fund entitled the -GiveaGirlaHope- Fund. Resource5 Expended Liabilities are recogni5ed as soon as the is a legal or constructive obligation cornmitting the charity to pay out resources. ReSoUrS expended are included in the Statement of Financial 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 as the costs of trustees meetings and of preparinE statutory accounts. Fimed assets All fixed assets are initially recorded at cost. Operating lease agreements Rentals applicable to operating leases where 5ub5tantially all of the benefits and risk5 of ownership remain with the lessor and charged against profits on a straight line ba515 over the period of the lease.
THE GIRLS, BRIGADE INTERLYATIONAL COUNCIL COMPANY LIMITED BY GUARANTF.F. NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 Reserves The organisation defines its re5eryes as the value of those assets 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 orBani5ation to meet its financial objective5 for 2 years. Charge to taxation The company being a registeied charity is exempt from taxation in respect of income and capital gains received within the categorie5 covered by section 505 of ihe Taxes Act 1998 or section 256 of the Taxation of Chargeable Gain5 Act 1992 to the extent that such income or gains are applied to exclusively charrtable purposes. Investment5 Investments are included at C05t less amount5 written off. Profits of losse5 arising from disposals of fixed assets investments are treated as part of the result from ordinary activities. Voluntary Income Cash donation5, gifts and legacies are included in full in the Statement of Financial Activities as they are received. Forei8n CurTencie5 The transactions 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 transaction5 has been taken to the income and expenditure account. 2. Incoming Tesour¢es The incoming resources were derNed from the company's principal activity which were based in the UK and carried out worldwide. 3. Voluntary Income Unrestricted Restritted Funds Funds Total Funds 2025 Total funds 2024 Donation5 General donations GAGAH donation 888 1,750 888 1,750 672 2.638 2.638 3,672 4. Investment Income Unrestrirted Restricted Funds Funds Total Funds 2025 Total funds 2024 Bank Interest Receivable 1.958 1.958 2,572 161Page
THE CIRLS, BRIGADE INTF.RNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 5. Incoming resources from ¢haritable activities Unre5trirted Total Funds Funds 2025 Total funds Z024 Fee5 per capita and Sales Contributions to costs & refunds 22,002 22,002 25,717 3.006 22.(M)2 22,CKJ2 28,723 6. Cost of Charitable arti¥ities by fvnd type Unrestricted Designated Fund5 Funds Total Funds 2025 Total fvnds 2024 Charitable activitie5 31,785 31,785 34.215 7. Cost of Charitable arti¥ities by artivity type Activities Undertaken Oirectly Grant Funding activities Total Funds 2025 Total funds 2024 Charitable activities Accounts & exarnination Grants awarded 30.785 30.785 1.000 7.750 33,215 7,750 6,250 39,535 39,535 40,465 Analysis of grants 2025 2024 Grant- meetin8 attendance Grant- training Grant- Kenya disaster relief Grant- Legal dispute 4,500 750 I,ooo 750 Total grants awarded 7,750 6.250 171Page
THF. CIRLS, BRIGADE INTERNATI()NAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENrs YEAR ENDED 31 DECEMBER 2025 9. Net outgoing resourtes for the year This is stated after charging- Independent exarninees fees.. Fees for other ser¥lces The fees charged by the independent examiner for other services can be further analysed under the following headin8s for services rendered.. 2025 Z024 Independent Examinerfs & accounts fees 10. Fund transfers No funds were transferred 11. Staff costs and emoluments There were no staff costs in the year12024 £nil1 12. Creditors: Amounts falling due within one year 2025 2024 Trade Cre(iitor- accountancy & legal 1.034 1,055 1,034 1,055 18 |Page
THF. GIRLS, BRIGADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2025 13. Designated In¢ame funds Balance at l Jan 2025 Incomln8 re50urtes Outgoing resources Balan¢e at 31 Dec 2025 Transfers GiveaGirlaHope Fund 27,929 1,750 17.7501 21,929 14. Unrestrfrted Incom¢ funds lunde5i8natedl Balance at l Jan 2025 In¢omlrt8 resources OutgolnB resource5 Balance at 31 Det 2025 Tr•nsfers General Funds 86.823 24,848 131,7851 101 79,886 15. Analysis of net assets between funds 2025 2024 Re5trlcted Income Funds Unrestricted Income Funds (totsl) 101.815 114,752 Total Funds 101.815 114,752 191Page
THE GIRLS, BRICADE INTERNATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE NOTES TO 'fHE FINANCIAI. STATEMENTS YEAR ENDED 31 DECEMBER 2025 16. Related party transactions Trustee expenses totallin8 £5.32912024- £9.4791 were incurred durin8 the year. These were the travel and accommodation costs of 712024 - 71 trustees. No tTU5tee5 or persons connected with the trustees have received any remuneration during the year. The Company is uliimately controlled by the 5 International Fellowships whose representatives Ithe International Vice-Presidentsl have votin8 rights at President's Committee meetings. 17. Company limited by Buarantee A memberfs Ilability to contribute to the assets of the council on a winding up is limited to £10. 201 Page
THE GIRLS, BRIGADE INTERIYATIONAL COUNCIL COMPANY LIMITED BY GUARANTEE MANAGEMENT INFORMATION YEAR ENDED 31 DECEMBEK 2025 The following pages do not form part of the statutory financial statements which are the subjects of the independent examinerfs report on pages 11 to 12.
THE GIRLS, BRICADF INTERNATIONAL COUNCIL COMPAINY LIMITED BY GUARANTEE DETAILED STATEMENT OF I.-INANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025 2025 20Z4 INCOMING RESOURCES VOLUNTARY INCOME General donations 2.638 672 2.638 672 INVESTMENT INCOME Bank interest CeiVable 1.958 2.572 INCOMING RESOURCES FROM CHARITABLE ACnVITIES Fees, per tapita, GBI and contributFons 22.(102 31.723 TOTAL INCOMING RESOURCES 26.598 34,967 RESOURCES EXPENDED CHARITABLE AcfiviTIES & GOVERNANCE Office, internet & general expenses Bank Charges Administration provided by GB E&w Website & publicity Sundry expenses Legal & Co House fees IE & Accountancy fees Transition costs Tru5tees' expenses CSW New York ICGB meetings IPC spend Grants awarded 296 313 iO,(XKJ 10.000 29 889 81 I.OOD 1.555 9,479 10,874 3.505 5.329 10.257 368 7,750 785 6,250 TOTAL RESOURCES EXPENDED 39,535 40.465 NET INCOMING {OUTGOING) RESOURCES FOR THE YEAR 112,9371 15,4981 22 | PaEe