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 Fo￿ard
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