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 indep￿d￿ntlY exAmin81
financial stalements ol Ihe chanty for Ihe year ended 31•1 December 2022.
The fjnancial statements wth tts current statthory requirements, the St￿eMent of
Re￿mrnen￿ed 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
Inde￿ndent 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.
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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 Ot￿r donalion8.
b) Deposits and Fees from camp8r8. rent for use of fields and way leave for el￿trI¢￿ty
cabbes whth ms our18nd.
c) Fund raising ￿#1¥11103 organised to ￿Pple￿nt t#Xh ol the abm.
R••erv•s Pollcy
The chanty maintains reser4W to meet unex￿ed 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 fin￿081 year. In doing so the trustees are
required.. -
a) Select surtat4e aC￿UntIng Frf)licies and ath them Lx)nsIst￿.
b) Make judgements and estimates that are reas()na￿e and pnKlent;
c) State whether applicable &minlirKJ slandards arKI statements of recommended
prdctice have been followed. subpct to any material departures disdosed and
eX￿ained in the finanoal sL2tements and
d) Prepare the financaal statements on the g(Mng (x￿L￿M 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 preViou￿Y $p8ofied as intended for restricaed purpose. The income cannot be
controlled until received and, therefore, is not suscepb'ble to independent audit
verification *tIK)ugh donations are a*n(ywledged where possible. Intx)me is.
therefore, accounted for an a receivable basis.
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The Boys Brlg•de West Midland Thstrlrt 2022
The charity has not given any finanoal coMd8r8tion for Kluntary help durfng
the year and is not able to quantfy ag8istanc*.
c) Fund aCc￿ntIng
Funds held by the ¢harfty are either. -
Unrestricted General Funds - these arn funds T￿leh can be uged in accordanc•
with the chaiitatAe obi&#8 al the discreti£￿ of the Managing Trustees.
Designated Funds - these are fuThl$ set aside by the ManagiTrJ TnMtee8 of
unTestriGted general funds for swrafic purposes or Proj￿￿9.
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 res￿rceS On￿ the receipt ofthe becomes
reasonably certain. This will be On￿ confim￿lI0n 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 r￿1V￿J. unless specified otherwise, the legxy may be
utilised at the discretion of the trustees.
e) Deferred Income
Vthere incorrE has been rec￿4£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•Jen￿nt and
adminislration ¢J)sts are also acc#)unted for when incurred.
g) Property and equipn*nt
All property arKI equipment is Str￿ in these xcounts at insurable value only.
In aC￿rdan￿ wrth the ¢UTrent Charities Act we have kept prop8r8¢x¢yJnting r￿ordS 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 auth￿75￿d mè to sign on
their behatf.
oanne Winwood ACMA C
Distrlct Treasurer
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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 8nd￿j 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 a￿rd with the accounting records; or
the ac￿untS 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 ottr￿r 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
Wolvert￿mpton
WV6 8LG
Tel=
Mobile:
Email..
01902 755695
07889063647
wcasg79@gmail.com
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The Boys Brlyde West Mldland Dlstrtct 2022
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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
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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
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The 8oys Brigade West Midland OlstrKt 2022
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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
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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
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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 & Carn￿ng 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
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