THE BOYS, BRIGADE West Midland District Reg. Charity No. 503688 OBJECT: The advancement of Chrlsvs Klngdom. and the promotlon of hablts of Obedlence, Reverence, Dlsclpllne. Self-Respect and all that tends towards • true Chrlstl•n Manllness Annual Report And Accounts 2023 TW]m,BOYS'J BRIGADE
the adventure begins here Jts4DFISI Treasvrer:Joanne Winwood ACMA. CGMA The Gables, 158 Droltwlch Road. Fernhlll Heath Worcester, WR3 7UA tieasurerbbwestmids@gmail.com
The Boys Brigade West Midland District 2023 The Bo s, Bri ade- West Midland District Re istered Chari 503688 Annual Re ort for the Year Endin $t 31 December 2023 The Trustees are pleased to present their report together with the independently examined financial statements of the charity for the year ended 31. December 2023. The financial statements comply with the current statulory requirements, the Statement of Recommended Practice - Accounting and Reporting by Charities. Charlty Status The District is a registered charily {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 h8S 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. Martin Hayden Mr. A David Owen OBE Hon Vice President: Secretary.. Mr. Christopher Buxton Mrs. Joanne Winwood ACMA, CGMA Treasurer: Trustees.. Mr. Malcolm Watchorn,. Mr. John Hodinott; Mr. James Winwood; Mr. John Sharp., Mr. Dorien Brookes Prlncipal Advisers Bankers Barclays Bank Plc, Great Barr Branch, Birmingham Independent Examiner Mr. Arthur Kenneth Timmis MBE JP, Sennen, 79 Woodcote Road, Wolverhampton, W6 8LG Objectlves The District exists to coordinate the activities of the Battalions within the District and lo 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. Page l of 10
The Boys Brigade West Midland District 2023 Finance 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 reseNes to meet unexpected expenditure and major repairs and refurbishments. Statement of Trustees, responslbilitles 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) Seled 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 mainlaining proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and enables them to ensure thal financial statemenls comply with charity law. The Managing Truslees are also responsible for safeguarding the assets of the District and hence for taking reasonable steps for the prevention and delection of fraud and olher irregularities. Accounting Pollcles 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 aGtivities 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, therefore, is not susceptible to independent audit verification although donations are acknowledged where possible. Income is, therefore, accounted for on a receivable basis. Page 2 of 10
The Boys Brigade West Midland District 2023 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 accounls 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 lo Ihe legacy have been fulfilled. When received. unless specified othep4vise, 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. Q 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 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 aulhorised me to sign on their behalf. Joanne Winwood ACMA CGMA District Treasurer Page 3 of 10
The Boys Brigade West Midland District 2023 Inde endent Examiner's Re ort on the Accounts of the Bo s, Bri District- General Account and D ff n Account. ade West Midland I report to the charity trustee and membership on my exam. ation of the accounts of the Boys, Brigade West Midland District for the year ended 31 M h 2023. Responsibilities of Trustees and Independent Examiner As the charity trustees, you are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ("the Act"). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act. Independent Examiner's Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,. the accounting records were not kept in accordance with section 130 of the Act,. or the accounts did not accord with the accounting records,. or the accounts did not comply with the applicable requiremenls concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Date: Arthur Kenneth Timmis MBE JP Bank Official (Retired) Sennen 79 Woodcote Road Tetten hall Wolverhampton VW6 8LG Tel: Mobile: Email.. 01902 755695 07889063647 wcasg79@gmail.com Page 4 of 10
The Boys Brigade West Midland District 2023 ststement of Assets and Liabilities As at 31°, December 2023 31" December 2022 31" December 2023 Monets Assets 1,637.48 Barclays Bank Current Account 41,952.86 General Account Dyffryn Account 2,003.13 52,073,48 43,590.34 Total Monetary Assets 54,076.61 Re resented b Funds 177.10 General Account 957.59 Learning and Development 409.21 Memorial Garden 93.58 Open Gold Expedition 41,952.86 Dyffryn Camping Centre Dyffryn Project Account (32.90) 1,616.11 326.34 93.58 52,073.48 43,590.34 Totsl Funds 54,076.61 Non-moneta Assets and Llablllties Insured Value 340,051,00 Land and Buildings 58,900.00 Canvas 479,219.00 76,598.00 398,951.00 Total Non-monetary Assets 555,817.00 Page 5 of 10
The Boys Brigade West Midland District 2023 Recel tsandPa ments Accounts For the ear endin 31st December 2023 General Account 2022 2023 Recel ts Gift Aid Sundry Income Subscription Fees Transfer In Dyffryn Camping Centre 381.68 90.00 25.00 180,00 218.50 218.50 676.68 Pa ments 269.50 Administration Expenses Finance System Sundry Expenses Transfer Out Dyffryn Camping Centre 180.00 250.00 456.68 269.50 886.68 51.00 (Deficit) I Surplus 210.00 228.10 Balance Bought FopNard 177.10 177.10 Balance Carried Forward 32.90 Page 6 of 10
The Boys Brigade West Midland District 2023 Recei tsandPa ments Accounts For the ear endin 31st December 2023 Learnin & Develo ment 2022 2023 Recel ts Training Income 1,166.00 0.00 1,166.00 Pa ments Administration Expenses Finance System Mileage Venue Hire Payments Transfer Out Dyffryn Camping Centre 5.98 180.00 37.00 184.50 40.00 240.00 180.00 507.48 180.00 (Deficit) I Surplus 658.52 1,137.59 Balance Bought Forward 957,59 957.59 Balance Carried Foard 1,616.11 Page 7 of 10
The Boy5 Brigade West Midland District 2023 Recei tsandPa ments Accounts For the ear endin 31°, December 2023 Memorial Garden 2022 2023 Recei 80.00 Donations 90.00 80.00 90.00 ments Replacement & Renewals Expenditure 157.50 15.37 172.87 80.00 {Deficlt) I Surplus 82.87 329.21 Balance Boughl FopNard 409.21 409.21 Balance Carrled Forward 326.34 en Gold Ex edition 2022 2023 Recei Income ments Expenditure (Deficit) I Surplus 93.58 Balance Bought Forward 93.58 93.58 Balance Carried Forward 93.58 Page 8 of 10
The Boys Brigade West Midland District 2023 Recei tsandPa ments Accounts For the ear endin 31°, December 2023 Dff ncam in Centre 2022 2023 Recei 29,632.81 Deposits & Fees DofE Residential Donations Transfer in Gift Aid Grants Meters Payphone Rent & Wayleave Sundry Income Telephone & Broadband Training income 38,285.39 2,310.00 10,899.85 381.68 900.00 3,150.00 1.40 137.21 238.50 46.26 240.00 548.00 900.00 142.21 31,223.02 56,590.29 Pa mènts 339,72 130.57 3,146.57 100.00 Administration Expenses Council Rates Electric Expenditure Finance System Gas Insurance Maintenance & Work Parties Mileage New Equipment. Fixtures & Fittings Payments Replacements & Renewals Telephone & Broadband Tentage Transfer Out Waste Collection & Sceptic Tank Water Rates 344.38 377.93 2,210.24 100.00 180.00 5.348.13 2,117.05 6,407.56 357.27 6,191.73 30.00 2,403.74 876.47 17,262.97 60.00 1,675.79 726.41 2,537.79 1.985.26 2,939.37 1,162.1B 1,090,50 601.20 1,073.33 1,397.82 16,624.31 46,469.67 14,598.71 Surplus l (Deficit) 10,120.62 27,354.15 Balance Bought For¥vard 41,952.86 41,952.86 Balance Carried Forward 52,073.48 Page 9 of 10
The Boys Brigade West Midland District 2023 Page 10 of 10