THE ST WL4RY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE FINANCIAL STATEMENTS 28 FEBRUARY 2025 Registered Charity No 523223
THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE Index to Financial Statements for the year ended 28 February 2025 Page Trustees and Advi50r5 Report of the Trustees Independent Examiners. Report Receipts and Payments Account Statement of Assets and Liabilities Notes to the Financial Statements 9-12
THE ST MARY?S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE Tru$tees and *dvisors- 28 February 2025 Tru$tee$ Mr D J Moore (Chair) Mr G R Downing Mr N Wilker Mrs B Lawrence Address 23 Saxon Rise Beverley East YOrh]re HU17 7SN Registered Charity Number 523223 Independent Examiner Simon Moss FCCA Try Lunn & Co Chartered A¢¢ountants & Registered Audiiors Roland House Princes Dock Str¢et Hull HUI 2LD Bankers Barclays Bank plc Enquiries about ihe fund should be addressed to Mr D J Moore at the above addr¢ss.
THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE Report of the Trustees for the year ended 28 February 2025 The trustees present their repoTt with the financial slatemenls of the charity for tl)e year ended 28 February 2025. The trustees have adopted the provisions of Accounting and Reporting by Charicies.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS102) (effective l January 2019). Reference and administration details are shown on page l of this report. Naknre and objectives of the Charity The Charity is governed by the Rules adopted in 1908. The Charity is a Christian youth organi5ation working with young people between ihe ages of 5 and 21. The aim of the Charity is to provide a varied programme of activities and challenge5 to better equip young people with the demands that society places upon them by developing their skills and abilities, helping them to work together, show care and concern for others. grow in confidence, and develop Christian values. The Charity operate5 as a youth organisation with regular clubs and meetings to carry Out this programme of activities. The Charity takes the Commission's public benefit guidance into account when making any de¢ision it is relevant to. Organisation Structure The Trustees supervise the administTation of the Charity and make formal decisions. They are also involved in the day to day mallers of the Charity. Appolntment of Trustees New trustc¢s are nominated by the existing trustees and approved by the Management Committee and th¢ officers and leaders of the Company. All appointed trustees shall hold office until they r¢5ign unless they are earlier required lo tem)inate their office under the rules of the Charity. The Chairnian is elected at the beginning of each Annual Gen¢ral Meeting. Development and Reserves The organisation has continued to operate as a youth organisation, with over one hundred members and twenty voluntary leaders. Reserves which are represenled by monetary assets and investments are maintained at a level sufficient io maintain a fund of sufficient size to continue its provision of youth activities for the foreseeable future. The current level of reserves is regarded as adequate and this is reviewed at each of the tritsiees meetings.
THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS* AND CHURCH GIRLS, BRIGADE Report of the Tru$tee5 for the year ended 28 February 2025 (continued) Risk Management During the year the trustees have considered and identified the major risks lo which the charity is exposed. This involved identifying the types of risks the ¢harity faces, priorilising them in ternis of potential impact and likelihood of o¢currence and identifying means of mitigating the risks. Tran52Ctions The total income in the year was £44,384. Charitable expenditure of £37,815 was incurred during the year, all of which has been allocated to the expendable fund. Statement of Trustees, Re$ponsibilities The trLEStees are r¢sponsible for preparing the Report of the Trustee5 and the financial 5t&tements in a¢¢ordance with applicable law and United Kingdom Accounting Standards (United Kingdotn Generally Ac¢¢pted Accounting Practice). The law applicable to charities in England and Wales, the Charities A¢t 2011 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year wliich give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charity foi that period. In preparing those financial statements. the trustees are required to. select suitable accounting policies and then apply them consistently. make judg¢ments and estimates that are reasonable and prudent. observe the method5 and principles in the Charity SORP. prepare t])e financial statements on the going ¢on¢ern basis unless it is inappropriate to presume ihat the charity will Continue in business. The trustees are responsible for keeping proper a¢¢ounting records which disclose with reasonable accuracy at any time, the financial position of the Charity and to enable thetn to ensure that the financial statements ¢oinply with the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevenlion and detection of fraud and other irregularities.
THE ST MARY?& BEVERLEY COMPANY OF THE Report of the Trnstees for the year ended 28 February 2025 (continued) Statemellt of TTUStees' RPOns5blitieS {contiDued) The trustees are responsible ftir the Allaittienau¢e atkd irntegriry (Sf the eoqJorate and finall¢ial infornydtion iDcluded on the charitable company's websitc. Approved by ordeT of the bDard of trustees o.......................alld sipjed on its behalf by: Mi D J Moore Tt¢¢
INDEPENDENT EXAMINER'S REPORT TO THE MANAGEMENf COllqMITTEE OF THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AIYD CHURCH GIRLS, BRIGADE Independent examiner'5 report to the trustees of The St Ivlory's, Beverley CompxDy of the Church Lads, and Church Girls, Brigade ('the Charity,) I report to the ¢harity trustees on my examination of the accounts of the Charity for the year ended 28 February 2025 which are set out on pages 6 to 12. Re$p¢¢tlve responsibilities of the management committee and the examiner As the Charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 A¢t'). Having Satisfied myself that the accounts of the Charity are not required io be audited undeT Section 144(2) of the 2011 A¢1 and are eligible for independent examination, I report in respect of my examinarion of your charity's a¢counts as carried out under Section 145 of the 2011 Act. In catrying out my examination I have followed all applicable Directions given by the Charity Commission under S¢¢tion 145(5)Ib) of the 2011 Act. Basis of independeDt examiner's report My examination was ¢atTied out in accordance wilh the General Directions given by the Charity Commissioner. An examination includes a review of the accounting records kept by the charity atKI a comparison of the accounts presented with tl)ose records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as the management ¢ommittee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is given as to wheth¢r the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examiner'5 Statement I have completed my exatnination. I confirni that no material matters have come to my att¢ntion in connection with the exatnination giving me cause to believe that in, any material respect.. l. the accounting re¢ords were not kept in a¢coTdance with section 130 of the Charities Act. or the accounts do not accord with the accounting records. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and R¢ports} Regulation$ 2008 other than any requirement that the accounts give a'true and fair view. whi¢h is not a matter considered as part of an indep¢ndenl examination. I have no concerns and have come acTOSS no other matteTS in connection with the ¢xamination to which &ttention should be drawn in this report in order to enable proper understanding of ihe accounts to be rea¢hed. Sitnon Moss FCCA Try Lunn & Co Chartered Accountant5 Roland House Princes Dock Street HULL HUI 2LD Dale= l£fr A
THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AIYD CHURCH GIRIS? BRIGADE RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Exptnd#ble Fund PermAnent Endowment Note 2025 2024 Receipts Income from: Donations and bequests 6.342 6.342 2,100 Annual appe Grants 2.843 2.843 1.000 Members subscriptions 6.830 6.830 7.643 16.015 16,015 10.743 Company activities 23,604 23.604 24,966 Invesitnent income 1.514 3.251 4,765 4,451 TOTAL REcKiwrs 41.133 3,251 44,384 40.160
THE ST MARY>S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRiS' BIUGADE RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 (coKfINUED) Expendable Fund Perm4nent Endowment Note 2025 2024 Payments Direct Charitxble Expenditure National capitstion fees Uniforms, badge5, competition fees Company tIvItIeS Training and equipment 1805 2,805 2,820 1,29) 17.120 913 1.293 17.120 913 1,491 13,775 1.205 22,131 22,131 19,291 Other Expenditure H¢adquarters overheads Headquarters repairs Independent examiner's fees Sundry administration expense5 12.103 1,678 12.103 1,678 12.258 4.324 696 696 660 1,207 15.684 1,635 18,877 15,684 TOTAL PAYLIqENTS 37,815 37.815 38,168 Surplusl(deficit) for the year 3,318 3.251 6,569 1.992 Transfers between funds 3.251 6.569 1,992
THE ST MARY?S, BEVERLEY COIWPANY OF THE CHURCH LLS. AND CHURCH GIRLS. BRIGADE STATEMENTS OFASSETS AND tJABILITIES AT 28 FEBRUARY 2025 ExpeDdgble Fuknd Perm#mrt EndoJYnae*t 2025 2024 Monetsry A55ets Bank Current account Bank building aCCOUllt Bank and COIF depO5ts Building society deposits Cash in hand 18.325 18.325 16,901 8.569 39 26,933 8.569 39 3,411 52 20,364 Other Assets Freehold Propcrty: G¢orge Stree¢ B¢v¢rJey> EBSt Yorkshyr4 note 9 MArk¢¢ V4lue Cost vestments, note 7 140,314 65.719 Estlmated Value 2025 21124 Minibus- BX56 YJB Trailer Trophics MusiGal illstrumeuts SundrycampinE equipment attd b"uildiog tootents 1.500 1.900 1,280 20.000 13.231 1,500 1.900 1280 20.000 13.241 Exptndabje Fund 2025 ZV24 Liabilities not provided tndependeEkt examiner'8 fres 720 720 696 720 720 696 Approved on bebalf of the tSte£S Mr D J Moore Date. Da¢¢...4..: 8 . 15...
THE ST MARY'S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 l. Accountlng Polieies B*5is of preparing the financial statements The fiiian¢ial statements of the charity, which is a publi¢ benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102> 'Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities prep&Ting their accounts in accordance with the Financial Reporting StandaTd applicable in the UK and Republic of Ir¢land (FRS 102} (effective l January 2015),, Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. Income All income is recognised at the time of re¢eipt. Expenditure All expenditure is recognised at the time of payment. Taxation The charity is ¢xempl from tsx on ils charitsble activities. Fund accounting Unrestricted funds can be LLsed in a¢¢ordance with the charitsble objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted PUTposes within the objects of the charity. Restrictions arise when specified by the doiior or when funds are i'aised for particular restricted purposes. Further explanation of the nature and purpose of each fi]nd 15 included in the notes to the financial statements. Governance Costs Th¢ Charity does not have any paid etnployees. 2. Trustees, Remuneratlon and Benefits There were no trustees, remuneration or other benefits for the year ended 28 February 2025, nor for the year ended 29 February 2024. There were no trustees, expenses paid for the year ended 28 F¢bruary 2025, nor for the year ended 29 February 2024. 3. Donations and Bequests 2025 2024 Expendable fund 6.342 2,100
THE ST MARY?S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 4. Company Activities 2025 Payments 2024 Receipts Receipts Payments Photocopier costs Miscellaneous Band Functions. ¢v¢nts etc. Camps and special visits Travel and coach hire Room Hire Canteen 127 142 227 4,785 3,266 4.265 380 2,036 2.692 4,895 4,562 2,777 4.512 3.755 ,343 1,923 5,993 2,170 9,346 1,715 23,604 12,828 2,135 24.966 1.387 17,120 13,775 5. Investment Income 2025 2024 Expendable Fund Permanent Expendablt Fund Permanent Endowment Endowment BLK Charities UK Bond BLK Charities UK Equity Bank and building society interest 64 1,291 159 298 2.953 71 ,166 38 333 2,843 1,514 3,251 1,275 3,176 6. Headquarters Overheads 2025 2024 Expendable Fund Expendable Fund Cleaning Water rates Telephone Insurance Light and heat 3,796 447 174 4,356 3,330 12,103 3,545 435 174 4,749 3,355 12,258 io
THE ST IARy'S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 28 FEBRUARY 2025 7. Investments 2025 2024 Market Value Market Value Cost Cost Permanent Fund: BLK Charit&es UK Bond Fund 5.548.748 Income Units BLK Charities UK Equity Fund 11,651.004 Income Units Expendable Fulld: BLK Charities UK Bond Fund 1.185.045 Income Units BLK Charities UK Equity Fund 5,094.463 Incorne Units 7,927 10,832 7,947 10,832 90,933 27,659 81.533 27.659 1,693 2,316 1.697 2,316 24,912 65.719 35,651 126.828 24.912 65,719 140,314 8. Reconciliation of Fllnd Values on Historical Cost Ba515 Expendable Fund PerrnAneDt Fund 2025 2024 Monetary assets BLK Charitie5 UK Bond BLK Charities UK Equity Liabilities 26,933 2,316 24,912 (720) 26,933 13,148 52,571 (720) 20,364 13,148 52,571 (696) 10,832 27.659 Funds at 28 February 2025 53,441 91,932 Funds at l March 2024 46.896 38.491 85.387 83,431 Net surplusl(deficil) for the year Increase in liabilitl¢s not provided 6,569 6.569 1,992 (24) (24) (36) Funds at 28 February 2025 53.441 91,932 85.387
THE ST lIARY>S, BEVERLEY COMPANY OF THE CHURCH LADS, AND CHURCH GIRLS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR Ef4DED 28 FEBRUARY 2025 9. FTe¢hold Property The legal ownership of the Property occupied by the Cotnpany is vested in two distinct Charities-.- The original headquarters building. a three storey warehouse. purchased in 1913 and being the only asset of charity number 1051413, which is held on the ternis of a Declaration of Trust dated 29 April 1913 (the Trust Deed). Two small annexe5 constructed in 1978 and 1987 and vested in charity number 523223 (together called'the Building"). In day to day usage terms, the properties are treated as one, the main building being used for training, indoor games and drill practice on the ground floor, canteen and recT¢ation on the first floor and craft room5. meeting rooms and storage on the top floor, whilst the annexes have been incorporal¢d into tlie main building and the areas now forni the new entrance and stairway. Total floor area is estimated at 417m Under a Direction made by the Charity Comrnissioners dated 21 September 1998 both Charities admini5t¢red by the Beverley Company of the Church Lads, and Chur¢h Girls, Brigade are to be treated as one under registered number 523223 for the purposes of Parts 11 and Vl of the Charities Act 1993. although this does not ¢onstitute an amalgamation. Charity 523223 pays no rent to Charity 1051413 and the fornier meets all th¢ ¢osts associated with upkeep of the Building. In the event of the dissolution of the CoTnpany the sale proceeds of the Building would be apportioned between the two charili¢s, and paid as to part in accordance with the terms of the Trust Deed and the remaining part to the National Headquarters of the Church Lads, and Church Girls, Brigade. 10. Permanent Endowm¢nt Fund The historical cost of th¢ assets in the pern)anent endowment fund a5 at 28 February 2025 is £38,491 (2024 £38,491). The market value as at 28 FebTuary 2025 is £98,860 (2024 £89,480). 12