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 SoUr￿S 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 SUS￿ptib1e 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