THE BOYS, BRIGADE West Midland District Reg. Charlty No. 503688 Annual Report And Accounts 2022 rNrBOYS BRIGADE
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The Boys Brig•de West Mldl•nd District 21ni R• r202 The Truste88 are pleased lo pr•s•nt th•if r•port log•ther thé indepdntlY exAmin81 financial stalements ol Ihe chanty for Ihe year ended 31•1 December 2022. The fjnancial statements wth tts current statthory requirements, the SteMent of Remrnened Pr&aice- A(£ounting and Reporting by Charities. Charlty Statu8 The Districl is a registered charTty (No. 503688) under the Charilies Ad 20118nd. vh)ilst beirKJ an integrai part of a national organisalion. is autonom$ in that it is free to manage its own affairs. which indudes finan(ad adrrinistration. Also. whilst adherirvJ to the Constitution of The Boys, Brigade. it has its own Constitution and Rules. The management is in the hands of the Distrid Coun¢rl comprising ofthe DislricA Offiaals and Trustees and representatives from each Battalion within the District, with each cne n9 eleded annually. Managlng Trusto President.. Mr. Martin Hayden Hon PresNJent.' Mr. A David (kn OBE Mr. Christopher Buxti Mrs. Joanne ACMA, CGMA Treasurer. Trustees: Mr. Brian Conway., Mr. Malcolm Watthom; Mr. John H(yJinott,' Mr. James IAfjmY¢Jxl; Mr. John Sharp: Mr. Dorien Btry)ke5 Prfnclpal Advlser4 Bankers Bardays Bank Plc. Great Barr Branch, Bimingham Indendent Examiner Mr. Arthur Kenneth fimmis MBE JP, Sennen. 79 Wo¢xl(the Road, W(ththampton, WV6 8LG ObJ•cllves The Di3trid exists to coordinate the actiVits ofthe Battalions within the Distrid and to manage the District Camping Centre. The Camping Centrè at Dyffryn Ardudwy, Gwynedd. Mid Wales is rnanag by a separate Management Committee. M relies on the voluntsry seNice of ris leader5 and young to proNide coordinated adtvities required by its cx)nstituent Companies and Battalions and also to proNryde facilities for IxmpirKJ for its own members and for others wishing to avail them8¢lves of Ihem. Pagelof9
The Boys Brigade West Midland rxrtrict 2022 Flna Prfnclp•l Fundlng Sourc•s The District has three principal #our rrf incorn narth: a) Profft from activities. grants from Trust Bodie$ and Otr donalion8. b) Deposits and Fees from camp8r8. rent for use of fields and way leave for eltrI¢ty cabbes whth ms our18nd. c) Fund raising #1¥11103 organised to Pplent t#Xh ol the abm. R••erv•s Pollcy The chanty maintains reser4W to meet unexed expenditurn 8nd m8p)r repairn and refurbishments. Statsment of Trust••s' fe8pon8lblllll•s Chaiity law requires the Tntste8S to prepare finaniial staternents that gr¥e a true and fair view of the state of affairs of the chartty at the end of the fin081 year. In doing so the trustees are required.. - a) Select surtat4e aCUntIng Frf)licies and ath them Lx)nsIst. b) Make judgements and estimates that are reas()nae and pnKlent; c) State whether applicable &minlirKJ slandards arKI statements of recommended prdctice have been followed. subpct to any material departures disdosed and eXained in the finanoal sL2tements and d) Prepare the financaal statements on the g(Mng (xLM basis unless it is inappropriata to presume that the charity will o)ntinue in operati. The Managing Trustees are responsible for n)aintaining proper accounting records which disdose with reasonable accuraly at any time the financial positi'on of the chanty and enables them to ensure that financial statements MplY %Mth charrty lthv. The Managing Trustee8 are also responsible for safeguarding the assets of the Distri¢J and hen for taking roascffiable steps for the prevention and detection of fraud arKI other irregularitses. Accountlng Pollcles a) Basis of accounting The financi81 ststemerrts have been prepared in accordance with the special accounting framework for charities introduced in the Chaiilies Act 1993 as anwKled by the Chanties Art 2011. The accounts have been prepared ¢Jn a Receipts and Payments basis. b) Incomiw Resourc88 Charitable activities Income from donations and othervoluntary income are rec¢yJnised ¢x) a fe(i¥ed basis. Voluntary donations and special fun&raising efforts are treated as Unrestricted Income unless preViouY $p8ofied as intended for restricaed purpose. The income cannot be controlled until received and, therefore, is not suscepb'ble to independent audit verification tIK)ugh donations are a*n(ywledged where possible. Intx)me is. therefore, accounted for an a receivable basis. Page2of9
The Boys Brlg•de West Midland Thstrlrt 2022 The charity has not given any finanoal coMd8r8tion for Kluntary help durfng the year and is not able to quantfy ag8istanc. c) Fund aCcntIng Funds held by the ¢harfty are either. - Unrestricted General Funds - these arn funds Tleh can be uged in accordanc• with the chaiitatAe obi al the discreti£ of the Managing Trustees. Designated Funds - these are fuThl$ set aside by the ManagiTrJ TnMtee8 of unTestriGted general funds for swrafic purposes or Proj9. Restricted Funds - these are funds that can onty be used for particular restrftxed purposes within the objects of the chaiity. ExperKliture which nxets these criteria 18 charged to fun(ts. Vthere there is a legal reglrio)on on the Purpo to which fund may be put. the furKl$ are classified in the xcounts as restricted. Fundg where the capital is held to generate income for chariialAo wrpo¢es, and canrK)t itself be spent, are dassffied as endtyrnt funds. d) Legacres Lega¢tes may be noted as incoming resrceS On the receipt ofthe becomes reasonably certain. This will be On confimlI0n has been recaved from the Tepresentslives of the eslale that paymenl of Ihe legxy will be made or property transferred and the amount is kncwn and once all conditions attached to the legacy ha been fuffilled. When r1VJ. unless specified otherwise, the legxy may be utilised at the discretion of the trustees. e) Deferred Income Vthere incorrE has been rec4£d in advance of the funds held on trust fulfilling all the ¢x)nditions attached to it, ii is treated as deferred until all the conditions have been met Payments All revenue expenditure is ac(x)unted for when incurred or invoiced. man•Jennt and adminislration ¢J)sts are also acc#)unted for when incurred. g) Property and equipnnt All property arKI equipment is Str in these xcounts at insurable value only. In aCrdan wrth the ¢UTrent Charities Act we have kept prop8r8¢x¢yJnting rordS and hav• been able to disdose with reasonable &oJracy at any time the finan(ad posits'on of the Distrid. Furthemore. at the end of the financial year the folltY4ving accounts have been prepared to show a true and fair view of our incoming resources and applicalion of those r850urces during the year and of th8 State of affairs at the end of the year. I dedare that the trustees have appro the report above arKI have auth75d mè to sign on their behatf. oanne Winwood ACMA C Distrlct Treasurer Paqe3of9
The Brigade West Midhnd Oistrict 2022 Ex Iner, 'Brl I report to the charity trustee and membor8hip on my examlnth1( of the accounts dth• Boys, Brigade West Midland District for the year 8ndj 31 March 2022. Ruponslb11ft188 of Tru•to08 and Indep•ndent Examln•r As the charity truste83, you are r•sponsit40 for the preparation of the Kcounts in ac£ordan with the Charities Act 2011 {Ihe Act.). I report 5n respect of my examination of the Trust's accourrts carried out under soction 145 01 the 2011 Act and in carying out my examination, I have folltrwed all the applicable directiong given by the Charity Commission under section 145(5)(b) of the Act. Independent Examln•Vs Statsment I have completed my examination. I confirm that no material matters have come to my attention in connection with the examinalion which gives me cause to believe that in, any material respea.: the accounting records were not kept in accordan with secti¢)n 130 of the Aci: or the accounts did not ard with the accounting records; or the acuntS did not comply with the applicable requirements concerning the ft)m and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view which is ncrt matter considered as part of an independent examinats'on. I have no concems and have come across no ottrr matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understarKlirg of Signed: Arthur Kenneth Timmis MBE JP Bank Official (Retired) Sennen 79 Wo¢yJcote Road Tettenhall Wolvertmpton WV6 8LG Tel= Mobile: Email.. 01902 755695 07889063647 wcasg79@gmail.com Pa8e4of9
The Boys Brlyde West Mldland Dlstrtct 2022 Ll r20 1,788.48 Barday8 Bank Current Accourrt 27.354.15 Genef81 Account Dyffryn Aco)unt 1,637.48 41,952.86 29,142.63 Totsl Monetsry As••ts 43,590.34 R• Funds 228.10 General Account 1.137.59 Learning and Development 329.21 Memorial Garden 93.58 Open Gold Expedition 27.354.15 Dyffryn Cam.ng Centre Dyffryn pro Account 177.10 957.59 409.21 93.58 41.952.86 29,142.63 Totsl Funds 43.590.34 Non-monata As80ts and Liablltti Insured Valuo 340,051.IY) Land arNJ Buildirwjs 58.900.00 Canvas 340.051.IXJ s8,9.00 398.951.th) Totsl Non4lonotary Ass•ts 398,951.00 Pa8e5of9
The Boys Brigade West Midland District 2022 ndl 2022 Recel Gift Aid Sundry Income subscripts.on Fees Transfer In 235.00 192.lJ) 218.50 427.00 218.50 240.00 Administration Expenses Transfer to Dyffryn Campng Centre 269.50 240.IJO 269.50 187.00 (D•ficit) I Surplus 51.00 41.10 Balance Bought Forward 228.10 228.10 Balance Carrled Forward 177.10 Pa8e6of9
The 8oys Brigade West Midland OlstrKt 2022 ndl rnl 2021 2021 Training Incorre 0.00 Pa en Administration Expenses Finance System Mileage Trdining Resourcas Venue Hire Payments 180.00 180. 180.00 180.00 180.00 (Defktt) I Surplus 180.00 1,317.59 Balance Bougm FoThYard 1.137.59 Balan Carrled Forward 957.59 Page7of9
The Ooys Brlpde West Mldl•nd Dlslrtt 2022 80.00 336.rxi Repl&ement & Renffbvals 336.00 336.00 (Doftlt) I Surplus 665.21 Balanc* Bought Forward 329.21 329.21 Balance Carrled Fornard 409.21 nGoldE iiion 2022 R•co1 Incoff Pa Expenditure ID•ficft) I Surplus 93.58 Balance 8ought Forwa 93.58 93.58 B•knnce Carrled FoThvard 93.58 Pa8e8of9
The Boys Brl8ade West Mldland Oistrict 2022 ncam 2022 1,260.00 1,090.00 De• & Fees Donations Meters Rent & Wayle¥48 Sundry Income Grants Transfer In Gfft Aid 29.632.81 548.00 142.21 100.00 142.21 900.00 2.592.21 31,223.02 254.19 Administration Expenses Counol Rates Electric 339.72 130.57 3,146.57 2.537.79 100.00 1,985.26 2.939.37 1,162.18 2,244.00 311.66 200.00 1,971.15 154.32 10,033.79 90.00 10.00 1,106.39 Expenditure Insurance maintenan & Work Parties Replacements & Renewals Payments Sundry Expenses Telephone & BroadbaTrJ Tentsge Waste Collection & Sceplic Tank Water Rates Deposit & Carnng Fees 1,090.50 601.20 1.073.33 1.397.82 120.IJ) 115.44 748.¢)0 17.238.94 16.62&31 Surplus l (Dfrficlt) 14,598.71 42,000.88 Balance Bought FoThvard 27,354.15 27.354.16 Balance C•rrled Fornard 41.952.86 Pa8e9of9