THE BOYS, BRIGADE West Midland District Reg. Charlty No. 503688 OBJEcf: The advancement of Chrlsvs Klngdom. •nd the promotlon of h•blts of Ob•dlenc•, R•ver•nc•. Dlsclplln•. 5•lf-Rewect •nd •ll that tendi towardi a true Chrlrtlan M•nlln• Annual Report And Accounts 2024 fNff BOYS'J BRIGADE
the adventure begins here 4)1151 Treasurer.. Joanne Wlnwood ACMA. CGMA The GabEes. 158 Droltwlch Road. Fernhlll Heath Woreester. WR3 7UA treasureibbwestmids@gmail.com
The Boys Brigade West Midland District 2024 The Bo Bri ade - West Midland Dlstrict Re istered Char" 503688 Annual Re ort for the Year Endin 31st December 2024 The Trustees are pleased to present their report together with the independently examined financial statements of the charity for the year ended 31st December 2024. The financial statements comply with the current statutory requirements, the Statement of Recommended Practice - Accounting and Reporting by Charities, Charlty Ststus The District is a registered charily {No. 503688) under the Charities Acl 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 represenlatives from each Battalion within the Dislrict, with each one being elected annually. Managing Trustses President: Mr. Martin Hayden Hon Vice President: Mr. A David Owen OBE Secretary.. Treasurer: Mr. Christopher Buxton Mrs. Joanne Winwood ACMA, CGMA Trustees: Mr. Malcolm Watchorn; Mr. James Winwood; Mr. John Sharp" Mr. Stuart Hodinott; Mr, Darren Nicklin PrlnGlpal Advlseys Bankers Barclays Bank Plc, Great Barr Branch, Birmingham Independent Examiner Mr. Arthur Kenneth Timmis MBE JP, Sennen, 79 Woodcote Road, Wolverharnpton, WV6 8LG Objectlves The District exists to coordinate the activities of the Battalions within the Districl, provide training to its leaders and young people, oversee the management of the rnemorial garden at the National Arboretum and to manage the District Camping Centre. The Camping Centre at Dyffryn Ardudwy, Gwynedd. Mid Wales is overseen by a separate Management Committee. It relies on the voluntary service of ils leaders and young people to provide coordinaled 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 2024 Finance Principal Funding Sources The District has three principal SoUrS of incorne 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 reserrfes to meet unexpected expenditure and major repairs and refurbishments. ststement of Trustees, responslbllltles Charity18w requires the Trustees to prepare financial statements that give a true and f8ir 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 statemenls 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 Ihe going concern basis unless it is inappropriate to presume that the charily will conlinue in operation. The Managing Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any lime the financial position of the charity and enables Ihern lo ensure Ihal financial statements comply wilh charity law. The Managing Trustees are also responsible for safeguarding the assels of the District and hence for taking reasonable steps for the prevention and detection of fraud and olher irregularities. Accountlng Pollcles a) Basis of accounling The financial statements have been prepared in accordance with the special accounting framework for charities inlroduced 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, therefore, is not SUSptib1e lo 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 2024 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 - Ihese 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 reslricted. Funds where the capital is held to generate income for charitable purposes, and cannot itself be spent, are dassified 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 representalives 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 olherwise, the legacy may be utilised at the discretion of the Irustees. e) Deferred Income Where income has been received in advance of the funds held on trusl fulfilling all Ihe conditions attached to it, it is treated as deferred until all the conditions have been met. Q Paymenls All revenue expenditure is accounted for when incurred or invoiced. Management and adrninislration cosls 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 Acl we have kept proper accounting records and have been able to disclose with reasonable accuracy at any time the financial position of the District. Furtherrnore, at the end of the financial year the following accounts have been prepared lo show a true and fair view of our incoming resources and application of those resources during the year and of the slate of affairs at Ihe end of the year. I declare that the trustees have approved Ihe report above and have authorised me to sign on their behalf. Joanne Winwood ACMA CGMA District Treasurer Date 0110312025 Page 3 of 10
The Boys Brigade West Midland District 2024 Inde endent Examiner's Re ort on the Accounts ofthe Bo s, Bri District- General Account and D n Acco nt. ade West Midland I report to Ihe charity trustee and rnembership on my examination of the accounts ofthe Boys, Brigade West Midland District for the year ended 31 December 2024. Responslbllitles of Trustees and Independent Examlner As Ihe 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 Ihe applicable directions given by the Charity Commission under section 145(5)(b) of Ihe Act. Independent Examlner's Statement I have completed my examination. I confirrn that no material matters have come lo my altention 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,. OT the accounts did not comply wilh the applicable requirements 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 'true and fairf view which is not a matter considered as part of an independent examination. I have no concerns 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 Tettenhall Wolverhampton VVV6 8LG Tel,. Mobile: Email: 01902 755695 07889063647 wcasg79@gmail.com Page 4 of 10
The Boys Brigade West Midland District 2024 statement of Assets and Liabilities st As at 31 December 2024 31st December 2023 31sI December 2024 Moneta Assets 2,003.13 Barclays Bank Current Account 52,073.48 General Account Dyffryn Account 2,641.22 51,531.03 54,076.61 Total Monetary Assets 54,172.25 Re resented b Funds (32.90) General Account 1,616.11 Learning and Development 326.34 Memorial Garden 93.58 Open Gold Expedition 52,073.48 Dyffryn Camping Centre 262.83 1,677.11 607.70 93.58 51,531.03 54,076.61 Total Funds 54,172.25 Non-moneta Assets and Liabilities Insured Value 479,219.00 Land and Buildings 76,598.00 Canvas 3,056,136.00 76,598.00 555,817.00 Total Non-monetary Assets 3,132,734.00 Page 5 of 10
The Boys Brigade West Midland District 2024 Recei ts and Pa ments Accounts For the ear endin 31st December 2024 General Account 2023 2024 Recei 381.68 90.00 25.00 180.00 Gift Aid Sundry Income Subscription Fees Transfer In Dyffryn Camping Centre 219.50 662.00 676.68 881.50 Pa ments Administration Expenses Finance System Sundry Expenses Transfer Out Dyffryn Camping Centre 405.77 180.00 180.00 250,00 456.68 886.68 585.77 210.00 {Deficit) I Surplus 295.73 177.10 Balance Bought Forward (32.90) 32.90 Balance Carried Forward 262.83 Page 6 of 10
The Boys Brigade West Midland District 2024 Recei ts and Pa ments Accounts For the ear endin 31st December 2024 Learnin & Develo ment 2023 2024 Recei 1,166.00 Training Income 454.00 1,166.00 454.00 Pa ments 5.98 37.00 184.50 40.00 240.00 Administration Expenses Mileage Venue Hire Payments Transfer Out Dyffryn Camping Centre 13.00 368.00 12.00 507.48 393.00 658.52 (Deficit) I Surplus 61.00 957.59 Balance Bought Forward 1,616.11 1,616.11 Balance Carried Forward 1,677.11 Page 7 of 10
The Boys Brigade West Midland District 2024 Recei ts and Pa ments Accounts For the ear endin 31st December 2024 Memorial Garden 2023 2024 Recei 90.00 Donations 879.43 90.00 879.43 ments 157,50 15.37 Replacement & Renewals Expenditure Maintenance & Work Parties 349.37 248.70 172.87 598.07 82.87 (Deficit) I Surplus 281.36 409.21 Balance Bought Forward 326.34 326.34 Balance Carrled Forward 607.70 en Gold Ex edition 2023 2024 Recei Income Pa ments Expenditure (Deficit) I Surplus 93.58 Balance Bought Foward 93.58 93.58 Balance Carried Forward 93.58 Page 8 of 10
The Boys Brigade West Midland District 2024 Recei ts and Pa ments Accounts For the ear endin 31sI December 2024 ncam in Centre 2023 2024 Recei 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 Deposits & Fees DofE Residential Donations Transfer in Gift Aid Grants Meters Payphone Rent & Wayleave Sundry Income Telephone & Broadband Training income 42,437.41 1,860.00 800.00 37.21 160.00 56,590.29 45,294.62 ments 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 2,403.74 676.47 17,262.97 60.00 1,675.79 726.41 Administration Expenses Council Rates Electric Expenditure Finance System Gas Insurance Maintenance & Work Parties Mileage New Equipment, Fixtures & Filtings Payments Replacements & Renewals Telephone & Broadband Tentage Transfer Out Waste Collection & Sceptic Tank Water Rates 82.48 462.31 3,848.53 1,084.67 180.00 4,394.62 4,694.96 6,720.19 51.48 170.44 13,443.76 604.13 2,406.61 482.00 3,093.84 4,117.05 46,469.67 45,837.07 10 120.62 Surplus l (Deficit) 542.45 41,952.86 Balance Bought Forward 52,073.48 52,073.48 Balance Carried Forward 51,531.03 Page 9 of 10
The Boys Brigade West Midland District 2024 Page 10 of 10