## **THE BOYS’ BRIGADE West Midland District** **Reg. Charity No. 503688 CT: The advancement of Christ’s Kingdom among Boys, and the promotion of habits of Obedience, Reverence, Discipline, Self-Respect and all that tends towards a true Christian Manliness** ## **Annual Report** ## **And Accounts 2020** Treasurer: Joanne Winwood ACMA, CGMA 31 The Drive, Off Checketts Lane, Worcester, WR3 7JS joannelouiseb@googlemail.com The Boys Brigade West Midland District 2020 ## **The Boys’ Brigade – West Midland District Registered Charity – 503688** ## **Annual Report for the Year Ending 31st December 2020** The Trustees are pleased to present their report together with the independently examined financial statements of the charity for the year ended 31[st] December 2020. The financial statements comply with the current statutory requirements, the Statement of Recommended Practice - Accounting and Reporting by Charities. ## **Charity Status** The District is a registered charity (No. 503688) under the Charities Act 2011 and, whilst being an integral part of a national organisation, is autonomous in that it is free to manage its own affairs, which includes financial administration. Also, whilst adhering to the Constitution of The Boys’ Brigade, it has its own Constitution and Rules. The management is in the hands of the District Council comprising of the District Officials and Trustees and representatives from each Battalion within the District, with each one being elected annually. ## **Managing Trustees** President: Mr. John Hoddinott (Trustee) Hon Vice President: Mr. A David Owen OBE Secretary: Mr. Christopher Buxton Treasurer: Mrs. Joanne Winwood ACMA, CGMA Trustees: Mr. Brian Conway; Mr. Malcolm Watchorn; Mr. Malcolm Hilton. ## **Principal Advisers** Bankers Barclays Bank Plc, Great Barr Branch, Birmingham Independent Examiner Mr. Arthur Kenneth Timmis MBE JP, Sennen, 79 Woodcote Road, Wolverhampton, WV6 8LG ## **Objectives** The District exists to coordinate the activities of the Battalions within the District and to manage the District Camping Centre. The Camping Centre at Dyffryn Ardudwy, Gwynedd, Mid Wales is managed by a separate Management Committee. It relies on the voluntary service of its leaders and young people to provide coordinated activities required by its constituent Companies and Battalions and also to provide facilities for camping for its own members and for others wishing to avail themselves of them. **Finance** Page **1** of **12** The Boys Brigade West Midland District 2020 ## **Principal Funding Sources** The District has three principal sources of income namely; - a) Profit from activities, grants from Trust Bodies and other donations. - b) Deposits and Fees from campers, rent for use of fields and way leave for electricity cables which cross our land. - c) Fund raising activities organised to supplement both of the above. ## **Reserves Policy** The charity maintains reserves to meet unexpected expenditure and major repairs and refurbishments. ## **Statement of Trustees’ responsibilities** Charity law requires the Trustees to prepare financial statements that give a true and fair view of the state of affairs of the charity at the end of the financial year. In doing so the trustees are required: - - a) Select suitable accounting policies and apply them consistently; - b) Make judgements and estimates that are reasonable and prudent; - c) State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements and - d) Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Managing Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that financial statements comply with charity law. The Managing Trustees are also responsible for safeguarding the assets of the District and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. ## **Accounting Policies** - a) Basis of accounting - The financial statements have been prepared in accordance with the special accounting framework for charities introduced in _the Charities Act 1993_ as amended by _the Charities Act 2011_ . The accounts have been prepared on a Receipts and Payments basis. ## b) Incoming Resources ## _Charitable activities_ Income from donations and other voluntary income are recognised on a received basis. Voluntary donations and special fund-raising efforts are treated as Unrestricted Income unless previously specified as intended for restricted purpose. The income cannot be controlled until received and, Page **2** of **12** The Boys Brigade West Midland District 2020 therefore, is not susceptible to independent audit verification although donations are acknowledged where possible. Income is, therefore, accounted for on a receivable basis. The charity has not given any financial consideration for voluntary help received during the year and is not able to quantify such assistance. ## c) Fund accounting Funds held by the charity are either: - - _Unrestricted General Funds –_ these are funds which can be used in accordance with the charitable objects at the discretion of the Managing Trustees. - _Designated Funds_ – these are funds set aside by the Managing Trustees out of unrestricted general funds for specific purposes or projects. - _Restricted Funds_ – these are funds that can only be used for particular restricted purposes within the objects of the charity. Expenditure which meets these criteria is charged to the funds. Where there is a legal restriction on the purposes to which a fund may be put, the funds are classified in the accounts as restricted. Funds where the capital is held to generate income for charitable purposes, and cannot itself be spent, are classified as endowment funds. ## d) Legacies - Legacies may be noted as incoming resources once the receipt of the legacy becomes reasonably certain. This will be once confirmation has been received from the representatives of the estate that payment of the legacy will be made or properly transferred and the amount is known and once all conditions attached to the legacy have been fulfilled. When received, unless specified otherwise, the legacy may be utilised at the discretion of the trustees. - e) Deferred Income - Where income has been received in advance of the funds held on trust fulfilling all the conditions attached to it, it is treated as deferred until all the conditions have been met. - f) Payments - All revenue expenditure is accounted for when incurred or invoiced. Management and administration costs are also accounted for when incurred. ## g) Property and equipment - All property and equipment is shown in these accounts at insurable value only. ## **Note** In accordance with the current Charities Act we have kept proper accounting records and have been able to disclose with reasonable accuracy at any time the financial position of the District. Furthermore, at the end of the financial year the Page **3** of **12** The Boys Brigade West Midland District 2020 following accounts have been prepared to show a true and fair view of our incoming resources and application of those resources during the year and of the state of affairs at the end of the year. I declare that the trustees have approved the report above and have authorised me to sign on their behalf. **----- Start of picture text -----**
Joanne Winwood ACMA, CGMA
District Treasurer Date
Statement of Assets and Liabilities
As at 31st December 2020
31st December 2019 31st December
2020
£’s £’s
Monetary Assets
2,699.18 Barclays Bank Current Account – General 2,117.48
Account
33,504.01 Dyffryn Account 42,000.88
36,203.19 Total Monetary Assets 44,118.3
6
Represented by Funds
55.74 General Account 41.10
1,884.65 Learning and Development 1,317.59
665.21 Memorial Garden 665.21
93.58 Open Gold Expedition 93.58
32,586.56 Dyffryn Camping Centre 42,000.88
917.45 Dyffryn Project Account -
36,203.19 Total Funds 44,118.3
6
**----- End of picture text -----**
## **Non-Monetary Assets and Liabilities (Insured Value)** Page **4** of **12** The Boys Brigade West Midland District 2020 |**£’s**
331,433.0
0
Land and Buildings
58,605.00
Canvas
**390,038.0**
**0**
**Total Non-Monetary Assets**|**£’s**
340,051.0
0
58,900.00| |---|---| ||**398,951.**
**00**| ## **Receipts and Payments Accounts** ## **For the year ending 31st December 2020** |**General Account**
**Receipts**
District Band Competition
Gift Aid
Loans
Subscription Fees
Transfer In
**Payments**
Administration Expenses
District Band Competition Expenses
Sundry Expenses
Transfer to Project Account
Transfer to Dyfryn Camping Centre||**2020**
**£’s**
-
449.57
-
129.00
37.50| |---|---|---| |||**616.07**
181.14
-
-
-
449.57| Page **5** of **12** The Boys Brigade West Midland District 2020 |**6,649.63**
**(69.63)**
**(Defcit) / Surplus**
125.37
Balance Bought Forward
**55.74**
**Balance Carried Forward**|**630.71**| |---|---| ||**(14.64)**| ||55.74| ||**41.10**| |**2019**
**£’s**
3,230.00
33.00
**3,263.00**
95.00
135.00
381.10
279.22
431.46|**Receipts and Payments Accounts**
**For the year ending 31**
**st**
**December 2020**
**Learning & Development**
**Receipts**
Training Income
Subscription Fees
**Payments**
Administration Expenses
Finance System
Mileage
Sundry Expense
Training Resources||**2020**
**£’s**
1,796.00
-| |---|---|---|---| ||||| |||**1,796.00**
143.88
180.00
190.63
-
30.55|| Page **6** of **12** The Boys Brigade West Midland District 2020 |1,394.00
Venue Hire
48.00
Payments
50.00
Donation Expense
**2,813.78**
**449.22**
**(Defcit) / Surplus**
1,435.43
Balance Bought Forward
**1,884.65**
**Balance Carried Forward**|84.00
1,734.00
-| |---|---| ||**2,363.06**| ||**(567.06)**| ||1,884.65| ||**1,317.59**| ||**2019**
**£’s**
-
**-**
-
**-**
**-**
665.21
**665.21**|**Receipts and Payments Accounts**
**For the year ending 31**
**st**
**December 2020**
**Memorial Garden**
**Receipts**
Donations
**Payments**
Expenditure
**(Defcit) / Surplus**
Balance Bought Forward
**Balance Carried Forward**||**2020**
**£’s**
-| |---|---|---|---|---| |||||| |||||**-**
-| |||||**-**| |||||**-**| |||||665.21| |||||**665.21**| Page **7** of **12** The Boys Brigade West Midland District 2020 ||**2019**
**£’s**
-
**-**
-
**-**
**-**
93.58
**93.58**|**Open Gold Expedition**
**Receipts**
Income
**Payments**
Expenditure
**(Defcit) / Surplus**
Balance Bought Forward
**Balance Carried Forward**
**Receipts and Payments Accounts**
**For the year ending 31**
**st**
**December 2020**||**2020**
**£’s**
-| |---|---|---|---|---| |||||**-**
-| |||||**-**| |||||**-**| |||||93.58| |||||**93.58**| |||||| ## **Dyfryn Camping Centre** |**2019**
**£’s**
22,327.81
5,925.65
12.00
42.21
273.90
3,000.00
-
133.50
**31,715.07**
447.60
361.94|**Receipts**
Deposits & Fees
Donations
Meters
Rent & Wayleave
Sundry Income
Grants
Transfer In Gift Aid
Subscription Fees
**Payments**
Administration Expenses
Council Rates|**2020**
**£’s**
1,680.00
9,815.45
-
137.21
287.96
16,300.00
449.57
37.50| |---|---|---| |||**28,707.69**
191.39
36.00| Page **8** of **12** The Boys Brigade West Midland District 2020 |3,098.32
Electric
106.79
Gas
-
Expenditure
1,913.76
Insurance
4,568.25
Maintenance & Work Parties
30.00
Mileage
-
New Equipment, Fixtures & Fittings
4,360.34
Replacements & Renewals
-
Payments
3,233.96
Sundry Expenses
753.86
Telephone & Broadband
233.34
Tentage
2,722.56
Waste Collection & Sceptic Tank
2,016.68
Water Rates
30.00
Donation Expense
-
Transfer Out to General Fund
**23,877.40**
**7,837.67**
**Surplus / (Defcit)**
24,748.89
Balance Bought Forward
**32,586.56**
**Balance Carried Forward**|3,049.24
972.43
100.00
1,965.41
773.02
-
3,237.03
1,200.00
720.00
8.30
910.49
4,991.78
348.64
502.14
250.00
37.50| |---|---| ||**19,293.37**| ||**9,414.32**| ||32,586.56| ||**42,000.88**| ## **Receipts and Payments Accounts For the year ending 31st December 2020** ## **Dyfryn Project Account** |**2019**
**£’s**
570.00
12,500.00
-
30.00
6,500.00
**19,600.00**
40,565.19|**Receipts**
Donations
Grants
Transfer In – Dyfryn Camping Centre
Gift Aid
Transfer In – Loan
**Payments**
New Equipment, Fixtures & Fittings||**2020**
**£’s**
-
-
-
-
-| |---|---|---|---| ||||**-**
917.45| Page **9** of **12** The Boys Brigade West Midland District 2020 |6,500.00
Loan Repayment
**47,065.19**
**(27,465.1**
**9)**
**(Defcit) / Surplus**
28,382.64
Balance Bought Forward
**917.45**
**Balance Carried Forward**|-| |---|---| ||**917.45**| ||**(917.45)**| ||917.45| ||**-**| Page **10** of **12** The Boys Brigade West Midland District 2020 INDEPENDENT INER'S REPORT ON ACCOUNTS OF T MIDLAND DISTRI Gen•rnl nt and Ymr trustees r￿Sthr that an audit is not Tr4uw*1 for Ihi8 year uTrJer s&tw)n 144<21 ofthe Charrbes Aet 2011 lthe 2011 N£tl that an IndeFetht Examinatjon i8 rwuired. It ￿ my r*sF¢)n%bility to.. •xamine the ￿nts sxf*)n 145 ofts 2011 to folkxf thè wc*%dures laKJ drrn Mi General Di￿￿￿5 gr￿ by the Charity seclw 1495Kbl of Ihe 2011 kt aThJ PAY examination ¢armJ c*Jt In x4)ydance wth the General Di(￿tr￿ 9w) by the Charity CrKnmissi0r￿￿. An examin*KY) mchjdes a revEw ofthe •xg)unb"ng records kept by lh¢ chanty aThJ a CL)mpar￿ ofthè presented th Ihose r&)yds. It also irtludes jnsthrabon ol any unusual rt8ms or dB¢b)WTB5 in thè acc4yJnls. aTrJ seeking èxpknatsons from Yr￿ 8s trustees Con￿mIng any su¢h matters. The [￿(edureS undertaken do not prov¥Y& all the evKlence that be requi￿ in an audit aThJ consequenty no O￿n￿rt the given as to whath•r Ihe weseni a Irue aTrJ fwr Iha reF*Yt is limrt¢d to those matters set out in thè slateM￿t bdryw. Ihe xcfjunbr*J wuirements of the 2011 Act 21 12th Ma￿h ￿21 Arthur Kenneth fimmts MBE JP Bank Officwl IR8b"rndl Sènnen 79 W¢Jodcote Ro•J Teitenhall W0￿rhampknl WV6 8LG Td.. 019)2 755695 I)1￿ 07889 [63647 Efflail wcasg79 mail.com Page 11 of 12