**Charity registration number NIC100405 Company registration number NI058531 (Northern Ireland)**
# **GIRLS’ BRIGADE NORTHERN IRELAND ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023**
GIRLS’ BRIGADE NORTHERN IRELAND
LEGAL AND ADMINISTRATIVE INFORMATION
## Trustees
I S McKane President H Lindsay Vice-President T Davies Chairperson Rev B Preston Chaplain Elected October 2022 L Cull Treasurer I Bryans J Budd L Murtagh I Orr A Bingham Elected August 2022 T Erskine Elected August 2022 M Meldrum National Secretary G Clarke Charity number NIC100405 Company number NI058531 Registered office C2 Kilbegs Business Park Fergusons Way, Antrim BT41 4LZ Auditor Corrigan CA Limited, 24 Greystone Road, Antrim BT41 2QN Solicitors Hewitt & Gilpin 14-16 James Street South, Belfast BT2 7GA
GIRLS’ BRIGADE NORTHERN IRELAND
## CONTENTS
|Trustees' Annual Report|1|
|---|---|
|Trustees’ Report|2 - 21|
|Independent Auditor's Report|22 - 24|
|Statement of Financial Activities|25|
|Balance Sheet|26|
|Notes to the Financial Statements|27 - 40|
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ ANNUAL REPORT _FOR THE YEAR ENDED 31 MAY 2023_
## **About Us**
The Girls’ Brigade NI Ltd is a Christian interdenominational and international organisation. There are 273 GB companies in Northern Ireland with a total of 18,154 members, made up of 14,951 girls, 2,152 Officers, 343 Sub-Officers and 708 Associate Leaders.
GBNI employs 14 staff based at GB Headquarters (GBHQ) in Antrim.
Work carried out at GBHQ includes:
- ï Design and implementation of the leadership training programme;
- ï Production of programme resources for leaders;
- ï Annual Scripture Course;
- ï Implementation and maintenance of policies:
- ï Child protection;
- ï Health and safety;
- ï Marketing and communication
- ï Maintenance of the GBNI website;
- ï Production of GB leaders’ newsletters; and
- ï PR and marketing services.
## **Our Aim**
The Aim of GBNI, being a Christian organisation, international and interdenominational, shall be: To help girls to become followers of the Lord Jesus Christ, and through self-control, reverence and a sense of responsibility, to find true enrichment of life.
## **Our Vision**
GBNI will be recognised as a dynamic, relevant, Christ-centred organisation effectively reaching out to all girls to value, nurture and equip them for life.
## **Our Motto**
‘Seek, Serve and Follow Christ’.
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The Trustees have the pleasure of presenting their annual report and financial statements for the year ended 31 May 2023.
## **Introduction**
GBNI is a Christian, interdenominational, international, uniformed organisation. The Vision for GBNI is that it will be recognised as a dynamic, relevant, Christ-centred organisation, effectively reaching out to all girls to value, nurture and equip them for life.
## **Legal Status**
GBNI is registered as a company limited by guarantee in Northern Ireland Number NI058531, registered with the Charity Commission for Northern Ireland NIC100405 and as a charity for tax purposes by HMRC Reference No. NI00689 and VAT Registration No 254684143.
## **Members of the Board of Trustees**
Members of the Board, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 21.
In accordance with company law, as the charity’s directors, we certify that:
- ï As far as we are aware, there is no relevant audit information of which the charity’s auditors are unaware; and
- ï We have taken all the steps that we ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.
## **Trustees’ Responsibilities**
Company law requires the Trustees to prepare financial statements for each financial year, which provide a true and fair view of the state of affairs of the charity.
In preparing those financial statements, the Trustees are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The Trustees must also prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy, at any time, the financial position of the charity and to enable it to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity’s Articles of Association, the Companies Act 2006 and “Accounting and Reporting by Charities: 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 (FRS 102)” (effective 1 January 2019).
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## **Aim and Objectives of GBNI**
## **Purpose and Aim**
Our charity’s purpose, and Aim as set out in the GB Regulations, is to help girls to become followers of the Lord Jesus Christ, and through self-control, reverence and a sense of responsibility, to find true enrichment of life.
The Objects contained in the charity’s Memorandum of Association are to promote, extend and maintain Christian belief and behaviour primarily in girls. This is done through the formation and development of local groups for the purposes of training and encouraging such members to follow the standard set by the Lord Jesus Christ for the whole of life and to provide positive Christian teaching regarding the social issues facing them in their growing and adult lives.
Our Aim fully reflects the purpose that the charity was set up to further.
## **Ensuring our Work Delivers our Aim and Objectives**
We review our Aim, Objectives and activities every three years. This strategic review looks at what we achieved and the outcomes of our work in the previous three years. The review looks at the success of each key activity and the benefits they have brought to those groups of girls and women we are set up to help. The review also helps us ensure our Aim, Objectives and activities remained focused on our stated purpose. We refer to the guidance contained in The Charity Commission for Northern Ireland’s guidance on public benefit when reviewing our Aim and Objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the Aim and Objectives they have set.
## **The Focus of our Work**
Our main strategic priorities for the year were:
- ï To deliver effective, inclusive youth work, engaging with young people across NI in our companies each week to raise standards for all.
- ï To train leaders to deliver high-quality programmes and develop g people. This includes delivering training for volunteers, encouraging girls into leadership and a programme of child protection training for leaders.
- ï To increase the number of girls we work with and to develop our youth-led decision-making participation scheme, ‘GBNI Youth Forum’.
- ï To increase access and equity.
- ï To resource and support leaders and seek out funding. This includes the provision of programme materials and support for leaders.
- ï To improve the self-esteem of girls and make them become better citizens.
- ï To encourage personal, physical and spiritual development in the girls we engage with.
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## **How our Activities Deliver Public Benefit**
The direct benefits which flow from the purpose of GBNI is the spiritual, personal and social development of girls who participate in GB activities, events and programs. This includes enhanced selfconfidence, self-esteem and leadership skills and the adoption of a moral framework, which encourages our girls to be good citizens. The wider benefit to the ‘community at large’, is enhanced social education and responsible citizenship that flows from the purpose. These benefits are demonstrated through the feedback provided by the girls and the voluntary leaders in GB companies, through feedback from local churches and statutory youth services, regular assessment by the Education and Training Inspectorate and independent evaluations of training, programs and events.
## **Who Used and Benefitted from our Services**
The charity’s beneficiaries are girls. There is no private benefit flowing from the purpose of the charity. GBNI offers a program of fun activities for girls, designed to educate, challenge and inspire along with Christian teaching that is relevant and meaningful to girls today. The GB companies are run in local churches/missions. Companies meet once a week, from September to April/May each year. Girls are grouped into sections according to age:
Explorers: 3-7 yrs (Pre-school - P4) Juniors: 8-10 yrs (P5 - P7) Seniors: 11-13 yrs (Yr 8 - Yr 10) Brigaders: 14 yrs+ (Yr 11+)
GB is a safe, caring, nurturing place where girls can:
- ï Be creative, find sporting talents, and enter competitions;
- ï Have fun in a safe and caring environment;
- ï Make lifelong friends;
- ï Build confidence and self-esteem;
- ï Discover God and the relevance of the Bible today;
- ï Develop practical life skills;
- ï Escape from the pressures of school;
- ï Find a place where girls can be girls;
- ï Find a sense of belonging; and
- ï Gain access to The Duke of Edinburgh’s Award (DofE) and others.
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## **President’s Report**
As we looked forward to the 2022/23 session of Girls’ Brigade it was anticipating the return of PE, sporting and other competitions, fewer COVID-19 restrictions, and another move back to more ‘normal’ times.
“Rejoice always, pray continually, give thanks in all circumstances; for this is God’s will for you in Christ Jesus.” 1 Thessalonians 5:16-18
As I reflect on the year, which has passed, it is rejoicing in what was achieved, the lives reached, opportunities provided and achievements made. I have a grateful heart for the work done at all levels in Girls’ Brigade by our staff, volunteers, Officers, and girls but acknowledging that the context in which this work took place also brought its challenges at so many levels. Some companies were starting to reopen in 2022/23; some continue to need more leaders or girls; while others continue to grow which also necessitates the need for additional resources etc. The global economic challenges made so many everyday commodities and resources so much more expensive, with no one immune to this, including running costs for churches, our companies and our girls’ families.
The GB year hit the ground running last September with PE Demonstrations, Training Webinars, and a very special Leaders’ Worship Event in Strand Presbyterian, Belfast at the beginning of October where our outgoing Chaplain, Rev Danny Rankin encouraged us, in his own unique way, to continue to serve our Saviour in our companies.
A blended approach to Team business enabled very encouraging regional attendance at meetings, which were a mixture of online, and in-person, but always with the option of joining virtually if it was more convenient. Training Webinars were also a more convenient option for the core and optional training. The feedback from this has been very encouraging too.
Our DofE Award Presentation took place in Ballyclare in November. As this was our first for a few years, everyone who had received their Bronze and Silver Awards were invited, unfortunately, not everyone was able to attend, but it was a very special evening where the guest speaker, Sonia Mawhinney’s encouragement was so appropriate for our participants and an inspiration for everyone present. It is so good to see the scheme grow from strength to strength with so many girls achieving Bronze, Silver and Gold Awards. Ingrid, the DofE Team Leader helped with Presentations in London, and only recently our National Secretary also represented GBNI at a Gold Award Presentation at Hillsborough Castle. Congratulations to everyone on their achievements, especially given the work that goes into achieving each level by participants and their leaders. The long service of three of our leaders, Pauline McClelland, Maree Massie and Nicola Finnegan was also acknowledged by the DofE Award Scheme at a special ceremony in Hillsborough this year.
Sporting Finals are an excellent opportunity for our companies from across the province to come together for what is hoped would be a fun, competitive but enjoyable night. Brigader Unihoc and Senior Touch Rugby competitions were tightly contested. While the overall numbers participating in these Senior and Brigader events were fewer than before lockdown, the number of teams qualifying for the Finals were also reduced, which was prudent allowing for more matches at the Finals. While events were well-organised and generally
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very enjoyable, it must be acknowledged they were not without their issues which the Activities Team are working towards mitigating against for the 2023/24 session.
This year GBNI welcomed a new company into our ranks – 376th NI Waringstown - a joint venture in the village between the Church of Ireland and Presbyterian Churches. I had the pleasure, along with the National Secretary, of attending their Affiliation Service, which was also held in November. It was so encouraging to see the energy and enthusiasm of their members, their families and the church families for this work, and I wish this company continued blessings in the years ahead.
In December, the GBNI Youth Forum held its first Carol Service and it really did kick-start the Christmas festivities for everyone who attended. It was so thoughtfully put together and everyone who attended really enjoyed this event, and in my opinion, it was a real success!
I also had the pleasure, along with Heather and Tracey, of chairing the NI PE Finals, in February. The standards achieved, after a three-year break, must be commended. Having been to some of the PE Team meetings in advance, I knew there were concerns about sets being challenging, given the girls had been away from PE for so long, but every competitor and team made it all look so easy. The professional standard of their performances was superb. The girls and Officers all did an amazing job! The passion and commitment of work setters and the PE Team must also be acknowledged as they work so far in advance, planning for every eventuality. PE made a welcome return, and we look forward, to this being built upon next year.
The Explorer and Junior Choir Competition Finals were held at Wellington Presbyterian, Ballymena and were another opportunity for our girls to shine. These competitions were very well attended and supported in March and were very enjoyable.
April ended with our GBNI Colour Run in Lurgan Park which was another exciting morning for the large crowd of participants, who, with the help of ‘Fitness Freddy’, despite the rain, ran the course. I hope you all saw the social media coverage of the Colour Bomb at the end! My own company took part and the girls had a ball!
A very special highlight of the year for me was the opportunity to represent GBNI at the Coronation Service for King Charles III at Westminster Abbey on the 6th May 2023. This was a very special service where people watching were taken to the next level. I watched Heads of State, royal families from across the world, as well as our own Royal Family process up the nave of Westminster Abbey, for what was a profoundly historic, religious service. The service, steeped in lots of historic liturgy and tradition, which focussed on the theme of loving service to others and to the character of contemporary Monarchy, was full of symbolism and ceremony. It was an honour to share the experience with some well-known celebrities and citizens from all over the world. On the chilly wet day, I did however feel sorry for those in light national costumes who were bound to have been freezing! I was also very conscious that while King Charles, has for as long as he lives been anointed as our earthly monarch, he, like all of us, is answerable to our Heavenly King, whose reign is eternal and whom we, as Christians, have been called to serve.
The Queen’s Award, our highest Award in GB, aims to encourage girls and young women to have a personal commitment to the Lord Jesus Christ, while respecting other faiths; inspiring them to greater endeavour in
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service within the general community and to make a contribution to the worldwide concept of the Girls’ Brigade. Appreciating the work involved, it was lovely to travel to Kilfennan Presbyterian, Londonderry for this year’s Queen’s Award Presentation held in May. This was a very special evening for the recipients, their families, companies, and the wider Girls’ Brigade family with our special guest for the evening, Ruth Dalzell, whose encouraging message was well received. We thank everyone in Kilfennan for their warm welcome.
Towards the end of June I had the honour of travelling to 1st Kilkeel Presbyterian Church to present, an Endurance Award to a very special Brigader, Grace McNeill, who despite illness, is a faithful member of her GB company. Grace’s opportunities in GB are also a testimony to the strong pastoral care provided by the Captain and Officers in this company.
As we look forward to the 2023/24 session, let us all aim together to ‘Rise in Strength... for such a time as this’ (the ICGB theme).
In the coming year we trust God to provide us with the energy and resources to equip us to be used in His service. As God opens up opportunities for us all in GB, I pray we will have the strength and courage to rise to these challenges with grace, supporting and encouraging each other, for His glory.
“Each of you should use whatever gift you have received to serve others, as faithful stewards of God’s grace in its various forms. Do not be slothful in zeal, be fervent in spirit, serve the Lord.” 1 Peter 4:10-11
Isobel McKane GBNI President
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## **Chairperson’s Report**
## Rest, Reflect and Repeat
At the end of my first year as Chairperson of GBNI, I said I was thankful for the year we had just had and that I was optimistic for what was to come. This year I am still both of those things, but I also want to reflect on the two years I have served so far.
After two years of COVID-19, the 2022/23 session was almost back to the GB we all knew pre-pandemic. We had full sessions, Sub-Officer and Officer training, competitions and activities along with face-to-face meetings, all at the same time as a return to our regular busy lives.
## Rest
It has been a year full of blessings, both in my own company and for GBNI and while I am very grateful for the achievements of the last year, (it may be an age thing), I find myself finishing this GB year ready for a rest. The good news is that God knows us so well and provides us with opportunities to rest if we look for them.
“The Lord is the everlasting God, the Creator of the ends of the earth. …He gives strength to the weary and increases the power of the weak. Even youths grow tired and weary, and young men stumble and fall; but those who hope in the Lord will renew their strength.” Isaiah 40:28-30
## Reflect
After resting, as we prepare for the start of the 2023/24 session, I think it is good to pause and reflect on the past year. I was very privileged to be at many of the sporting competitions, including the PE and Choir Finals, and spent most of them in awe of the skills and talents of our girls and young women, both on the floor and from the leaders who teach and encourage them. Well done to the Staff, Team Leads and Team Members, along with the many others who volunteer at these competitions, at district, inter-district and NI Finals. It is not always easy, particularly when emotions run high, but I hope and pray that we continue to be patient, enthusiastic and a strong Christian witness as we do this work.
I was also very honoured this year to be invited to attend two events, funnily enough, both in Hillsborough. The first was a sombre occasion where Heather Lindsay and I laid a wreath and offered condolences to the new King Charles on the death of his mother, Queen Elizabeth. Both Heather and I had the opportunity to speak briefly to the Queen Consort, Camilla, on behalf of GBNI. The second occasion was much more joyful, when Hillsborough Presbyterian GB held a thanksgiving service for their 70th Anniversary and I was invited to join them.
Another notable evening was the Queen’s Award Presentation Evening in Kilfennan Presbyterian Church, where some amazing young women received the highest award earned in GB. Watching and listening to these young Godly women felt like the GB of the future will be in safe hands.
“There is a time for everything, and a season for every activity under the heavens: a time to be born and a time to die, a time to plant and a time to uproot, … a time to search and a time to give up, a time to keep and a time to throw away, a time to tear and a time to mend, a time to be silent and a time to speak.” Ecclesiastes 3: 1 – 6
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Key actions and memories from the year include:
- ï Changes in our staff team with goodbyes to Lesley and Emma. We are grateful for their commitment over the years and wish them well for the future. Hello to Jillian and Aaron. We pray that God is with them and all of the staff team as we enter a new season of GB and are excited to see what the future brings.
- ï The creativity, commitment, passion and innovation of our staff, leaders and membership.
- ï Teams continuing to meet throughout the year, using technology alongside face-to-face interactions to allow as many team members as possible to be part of planning and preparing for competitions and events.
- ï NI Finals – WOW!
- ï The Queen’s and DofE Awards continue from strength to strength, and we are delighted that there were opportunities to celebrate the success of each person involved in these during the year.
Last year I highlighted that the year has not all been plain sailing and some companies are continuing to struggle with finding leaders and keeping up numbers. Please pray for the companies in your districts and consider if there is anything you, your district or HQ could do to help.
## Return and Repeat
Having enjoyed a rest and reflected on the year past I will be ready to return and repeat it all again.
“For I know the plans I have for you,” declares the LORD, “plans to prosper you and not to harm you, plans to give you hope and a future.” Jeremiah 29:11
I would like to say thank you to everyone who has helped me in my role as Chairperson this year. It is still a learning experience and as with all human endeavours, it does not always go to our plan. Thankfully, we don’t have to do this by ourselves. The benefit of being surrounded by talented GB folk, is that there is always someone there to help and advise, the benefit of being part of God’s Plan is that we don’t have to worry. Let’s move into the 2023/24 session secure in God’s promises and the plan He has for each of us.
Tracey Davies GBNI Chairperson
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## **Chaplain’s Report**
I approach my first Annual Report with a measure of trepidation for it feels like I am only getting started in the role! I applied to be GBNI Chaplain late in October 2022 after prayerfully considering the request from the Captain of 153rd NI Craigy Hill Presbyterian, of which I am Company Chaplain. Over the years as Company Chaplain, the Captain had initially got me involved in District matters and then gently reminded me about an opportunity to serve as Northern Ireland Chaplain on the Trustee Board. God clearly made the paths straight and soon I was accepted and soon serving you.
There was plenty of getting up to speed required, with induction meetings and introductions made by Lesley, our then Programme Officer, and Gail, our National Secretary. What really impressed me was how well everything was structured and organised from staffing, Trustees, and Brigade Council. Meanwhile Lesley got me, as Team Leader, up to speed on the Spiritual Team and it was such a blessing to be able to take time to see how meetings worked and over the incoming year, I hope to learn more about the sub-groups.
As Chair of the Spiritual Team, I must pay tribute to our Programme Officer, Lesley, who stood down in March 2023. Lesley has given over 15 years of faithful service to GBNI, her Christian faith shone brightly in all she did at HQ and in the materials produced and endeavours launched. Countless girls in companies across GBNI have been blessed by her creative and challenging work of explaining and applying the Scriptures and we will miss her greatly.
During the year it was a privilege to take part in the GBNI DofE Award Presentation Evening hosted in Ballyclare Presbyterian. It was lovely to celebrate the girls who had given up their time and invested great effort to secure their Awards. Given my background in IT, I also have had the chance to assist in website matters and I hope that we may have new developments in that area soon.
In Spiritual Team matters, after Lesley stood down, we made the collective decision to refresh our ‘Promises, Promises’ materials for the 2023/24 Scripture Course. I trust it will be a blessing to you and your girls in the incoming season. Looking ahead, our new Spiritual Officer will have lots of opportunities to develop new material and we are all looking forward to seeing what the Lord will do in this most vital area for GBNI.
May God bless you all, and let us keep praying that God’s name would be honoured in our companies, His Word taught, and His Kingdom come. Isaiah 59:1 reminds us,
“Surely the arm of the LORD is not too short to save, nor his ear too dull to hear.”
We have a great Father who delights to save through His Son and applied by His Spirit. We thank Him for the work done in the past year, and look forward to what He will do for His own namesake in the year ahead.
Yours in Christ,
Ben Preston GBNI Chaplain
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TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **REVIEW OF ACTIVITIES AND ACHIEVEMENTS**
Some 14,951 girls were engaged in weekly programmes supported by 3,203 leaders in 260 GB companies. All of the girls took part in age-appropriate programmes designed to challenge, educate and inspire them. The breakdown of members by age is as follows:
|Under 5s (3 - 4 yrs):|2,570|
|---|---|
|Explorers (5 - 7 yrs):|4,499|
|Junior (8-10 yrs):|3,746|
|Seniors (11 - 13 yrs):|2,246|
|Brigaders (14 yrs+):|1,785|
|Associates (18 yrs+):|103|
|Associate Leaders:|708|
|Sub-Officers:|343|
|Officers:|2,152|
GB leaders were resourced with materials and ideas to create programmes that met the needs and interests of their girls. The programme is progressive and rewards girls for participation.
To encourage girls to consider their attitudes and perceptions of people from other communities, we continued to work with six other uniformed organisations on community relations programme to develop greater understanding and respect for different cultures and traditions in Northern Ireland.
To resource leaders to deliver high quality programmes we delivered training for volunteers, encouraging girls into leadership and a programme of child protection training for leaders.
Numbers Trained:
|Officers|93|
|---|---|
|Sub-Officers|100|
|Queens Award|45|
|The Duke of Edinburgh's Award - Gold|26|
|The Duke of Edinburgh's Award - Silver|69|
|The Duke of Edinburgh's Aware – Bronze|108|
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## **Programme Team**
2022/23 session saw the GBNI Programme Team complete the second set of programme updates in association with Habitat for Humanity Ireland as part of the three-year charity partnership. Habitat Ireland updates were developed for leaders across all sections (Under 5s, Explorers, Juniors, Seniors and Brigaders) focussing on recycling waste, sustainability, and our world.
We also developed a new relationship with The Ulster-Scots Agency to produce a leader programme guide to Ulster-Scots for all sections plus fun, interactive workbooks for all Explorers and Juniors.
Three editions of the Resources4U publication were produced, packed full of craft, games, and activity ideas for leaders for every section. Each edition included suggestions for key dates/notable events in the calendar such as Autumn, Christmas, Easter etc. A special edition to celebrate and commemorate the Coronation of King Charles III and Queen Camilla was also developed in early 2023 for all companies.
This session it was the turn of the Senior and Brigader programme to be updated and revised. An updated PSALT file was completed and launched in August 2023 to include new topics such as First Aid, Pickleball, Community Service and Zumba to name just a few.
Thank you to the GBNI Programme Team for their commitment and enthusiasm all year and we look forward to everything the 2023/24 session brings!
## **Queen’s Award Team**
The 2022/23 GB session finished with 45 young women successfully completing their Queen’s Award programme and were awarded their badges and certificates. Between them, the girls completed over 2,100 hours of voluntary service within their communities. This is on top of their own GB service and church involvement responsibilities such as helping in Sunday school and holiday Bible clubs, leading praise and worship and serving tea and coffee after church services etc.
We were so amazed by the extremely high standard of work completed by girls and, in particular, the project assignments. This session saw projects completed in the areas such as:
- jewellery making;
- knitting and crocheting;
- furniture upcycling;
- art and design;
- macramé; and
- cake decoration.
In depth study of topics such as psychology, the history of women in the Bible and how medical science has developed to protect against diseases are just a few examples of written projects completed.
As a Team, we were delighted to distribute walker caddies and fiddle mitts recently completed as initiative tests by Queen’s Award girls to residents of PCI Care Homes in Belfast and Bangor (Sunnyside House and Adelaide House), as well as Copelands Dementia Care (Millisle) managed by Belfast Central Mission.
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As a GB family, we congratulate all the girls on their achievement and thank them all for their commitment to GB. GBNI is very proud of our Queen’s Award girls and the level of dedication they have shown in completing the award programme.
The 2022/23 session also saw the Queen’s Award Team continue to develop and increase accessibility to the award programme for all girls. We received 54 applications for the 2023 entry following a series of online Information Webinars held in October and November for potential applicants. We continued to offer final interviews in different locations such as Moy, Antrim and Limavady to allow girls to attend a venue of their choice closer to home.
Kilfennan Presbyterian was the venue for this year’s Queen’s Award presentation ceremony held on Friday 12th May 2023. The guest speaker was Ruth Spratt who encouraged, blessed, and challenged us all to be like Deborah – to listen to God and do what He says! The presentation ceremony was recorded and is available to listen to on the GBNI Podcast. A special thanks to everyone involved, including Terry Smith and the praise band for leading worship and to all at Kilfennan for their kindness and hospitality.
During the evening, experiences and lessons learnt during their Queen’s Award journey were also shared by Anna Little (180th NI First Antrim Presbyterian), Annabel Davidson (138th NI Moy Presbyterian), Esther Houston (258th NI Culnady Presbyterian) and Ruth McClelland (267th NI Finvoy Presbyterian).
We continue to offer the Queen’s Award programme that will inspire, stretch, challenge, and equip girls by developing their skills, offering experiences and supporting each girl on their journey of faith. We ask you to remember in prayer all Queen’s Award girls as they complete the programme and their leaders who continue to support and encourage girls at each stage of the award.
Thank you to the Queen’s Award Team for their support, enthusiasm and dedication to GB and the Queen’s Award programme. The time and effort the Team commit to marking initiative tests, assessing projects, conducting final interviews etc., is considerable and we commend them for their willingness to serve completely and wholeheartedly.
## **Queen’s Award Recipients 2022/23**
District 4 Libby Brady 28th NI First Bangor Presbyterian Devon Sprake 28th NI First Bangor Presbyterian Emily Simpson 197th NI Ballyblack Presbyterian
District 5 Anna Cleland 106th NI Ballygowan Presbyterian
District 6 Tori Hampton 12th NI Magheragall Presbyterian Rachel Meeke 92nd NI Hillsborough Presbyterian Megan Wilson 92nd NI Hillsborough Presbyterian
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GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
Lauren McCoosh 172nd NI Legacurry Presbyterian Emma Wilson 172nd NI Legacurry Presbyterian District 7 Annabel Davidon 138th NI Moy Presbyterian Beth Emerson 138th NI Moy Presbyterian Siena Fenton 138th NI Moy Presbyterian Emma Ferguson 138th NI Moy Presbyterian Katelyn Wylie 138th NI Moy Presbyterian District 8 Grace Hamill 281st NI Belfast City Mission, Rathcoole Emily Magill 281st NI Belfast City Mission, Rathcoole District 9 Leah McDonald 162nd NI Ballynure Presbyterian Hannah Morrison 367th NI Ballyclare Presbyterian District 10 Louise Porte 221st NI Magherafelt Presbyterian Charlotte Thompson 251st NI Glenwherry Presbyterian Hannah Bolton 258th NI Culnady Presbyterian Esther Houston 258th NI Culnady Presbyterian District 11 Billie Morrow 248th NI Second Limavady Presbyterian Karen Stewart 248th NI Second Limavady Presbyterian Hollie Wilson 248th NI Second Limavady Presbyterian Megan Laird 249th NI Drumachose Presbyterian Faye Miller 249th NI Drumachose Presbyterian Ellie McCallum 253rd NI Ballykelly Presbyterian Lucy Carmichael 308th NI Banagher Presbyterian Chloe Hogg 320th NI Kilfennan Presbyterian District 12 Leah Grey 206th NI Ballinamallard Methodist Molly Henderson 206th NI Ballinamallard Methodist Amy McCullough 206th NI Ballinamallard Methodist Sophie Armstrong 208th NI Irvinestown Presbyterian Ashlyn Martin 208th NI Irvinestown Presbyterian
District 13 Mia McConaghie
236th NI Armoy Presbyterian
14
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
Lois McCurdy 236th NI Armoy Presbyterian Ruth Gilmore 267th NI Finvoy Presbyterian Ruth McClelland 267th NI Finvoy Presbyterian Nicole McFadden 267th NI Finvoy Presbyterian Mary Barkley 273rd NI Ballymoney Reformed Presbyterian Abigail Forgrave 273rd NI Ballymoney Reformed Presbyterian Natasha Hamilton 273rd NI Ballymoney Reformed Presbyterian District 15 Anna Little 180th NI First Antrim Presbyterian Caitlyn Thompson 180th NI First Antrim Presbyterian
## **GBNI Youth Forum**
The GBNI Youth Forum has had a great year, with this session seeing the return of Roadshows. It was great to get out and about again and visit GB companies to introduce the leaders, their Brigaders and some Seniors to the GBNI Youth Forum. Over the GB session, we made visits to a total of 15 GB companies and have another 15 Roadshows booked for the year ahead as well.
The Roadshows are a great way to not only introduce the GBNI Youth Forum to the girls, but also demonstrates how they work.
The feedback from each Roadshow was positive and we feel it has paid off with a lot more companies engaging with our programme during the year.
With our Blogs/Vlogs this year we were keen to take a more practical approach to help encourage and support our members with tops tips and sharing our experience of our daily walk with God.
This was done through our Instagram page. We had videos of Bible studies where the girls could use our questions to undertake and do their own bible study. A “HOW TO” series looking at prayer; reading and studying the Bible; sharing their faith and the importance of serving. We also had an Easter series over Holy Week looking at specific events in the lead up to Jesus on the Cross and finished the year off with Faithful Part II where members of the Team took a woman out of the Bible and studied her story together.
Our online presence continues to grow and every year we are trying to come up with more ways to help our followers engage with us through social media. Such as; asking questions and completing polls. Our “Instagram Takeovers” and “24 days of Advent” still remains the most popular.
While we are still developing the national events we offer, our biggest success to date was our first ever Carol Service. It was a great way to see in the start of the Christmas season with Leaders, Seniors and Brigaders all gathering at Dundonald Elim to celebrate the birth of our Saviour. We had lots of festive goodies, Christmas presents and a snow globe for fun photos.
15
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
The Worship was led by Dundonald Elim Worship Team and the message was given by Sarah McCullough, Captain of 93rd NI Orangefield Presbyterian. The feedback was so encouraging that we are planning to make it an annual event hosted by the GBNI Youth Forum.
It has been a great year all round and has seen the GBNI Youth Forum Leadership Team grow, not only in number, but also in heart, gifts and abilities. But most of all in faith. God has really blessed us as a Team this year and we are excited for what He has in store for the new session.
Like and follow us on Instagram @gbniyouthforum to keep up to date with what we are up to and how you can get your girls and young leaders involved.
## **PE Team**
It was wonderful to see PE competitions back up and running again in the 2022/23 session after such a long break. It was amazing to see so many girls taking part to such a high standard and having fun. Many thanks to the PE Team and Work Setters who worked so hard to provide such exciting sets that challenge the girls, but that are also enjoyable to learn and perform.
PE is very much a massive team effort and the passion and commitment of our volunteers is very much appreciated. Together they work so hard and with such enthusiasm, to ensure that PE is a huge success. The NI Finals gives everyone the opportunity to celebrate the talents and skills, not only of the girls performing, but of everyone involved in creating, teaching and developing each set.
It had been a difficult few years for many companies who missed out on the opportunity to meet together to develop PE skills and maintain such a high standard of work. It was very encouraging to see so many companies entering the competitions and we look forward to seeing more companies coming back to PE competitions over the next year as we continue to develop and grow PE in GB.
Many thanks also to the team at Wallace High School and Trinity Methodist Lisburn, for hosting the NI Finals, and to the Board, for organising and providing the charity tea and coffee at the events to raise funds for our GBNI Charity Partnership with Habitat for Humanity.
## **Training Team**
This year saw a return to full Officer Leadership training with face-to-face training and increasing numbers coming forward to assume this role in their GB companies. We had 93 Trainee Officers complete the course ready for the new session in September. The new format for the Sub-Officer training was also introduced this year with their training split between Webinars and a practical District workshop, as well as their normal Company Experience Booklet. It was fantastic to see over 100 Trainee Sub-Officers complete the course this year and move into this new role in their GB companies. I would like to take this opportunity to thank all of the leaders who work so hard to make the training so successful each year - Captains, GB leaders, Training Team Reps and District Reps all come together to provide the leadership training that helps keep our GB companies well supplied with leaders into the future.
16
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **DofE Team**
The DofE scheme continues to return to pre-COVID-19 numbers with many participants able to avail of the different changes that the Scheme had introduced to help with restrictions. This year we had 108 Bronze, 69 Silver and 26 Gold Awards completed successfully. This year also saw the return of the presentation events, both those held by DofE, with participants being invited to attend both at Buckingham Palace and Hillsborough Castle, and our own Bronze and Silver Awards Presentation Evening. Our own presentation was held this year in Ballyclare Presbyterian. It was inspirational to be able to return to this event after a long break due to COVID-19 to recognise all the challenging work that our GBNI participants, Leaders, and parents put into each and every Award. I would like to take this opportunity to thank all the leaders who work so hard to make the DofE Scheme a continuing success in our organisation.
## **Activities Team**
The 2022/23 session saw the return of competitions and events! It was a very exciting and full-on year, but it was fantastic to be out and about catching up with Leaders, seeing the girls enjoying competitions again.
In November, the Brigaders made a trip to Omagh Leisure Centre for their Unihoc Finals. This was done in-house with Doris Coiley facilitating the NI Finals. It was greatly supported by Leaders helping from District 12.
Then heading into the start of 2023, it was the Seniors turn. For the first year ever they got to play Touch Rugby. The NI Final was held at the Valley Leisure Centre in Newtownabbey and it was great to be collaborating again with Ulster Rugby. Our thanks must go to Rebecca, Teah and Shell for all of their hard work throughout the entire session; providing referee support not only for the Finals, but also at district competitions; taking the leaders training sessions too. As part of their prizes, the first and second placed teams got to go and see Ulster Ruby Team play at the Kingspan Stadium in April. We look forward to continuing this partnership with Ulster Rugby in the future.
Finally in March the Explorers and the Juniors each had a Choir competition. This was again in partnership with New Irish Arts. The girls had a brilliant day at the Final. and while we missed our usual adjudicator, Carolyn Saunderson, a special thank you must go to Sylvia Burnside for stepping in at the last minute. Thank you to Carolyn for setting the pieces and to Sylvia for adjudicating the NI Finals. We are excited for more singing competitions in the future as well.
It was great to be in partnership with Habitat for Humanity for our art competitions across all sections. The overall theme was focused on helping the girls understand more about the sustainable housing work of Habitat across the world.
17
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
The Explorers and Juniors section were creative with producing towns/cities made from cereal boxes, while the Seniors and Brigaders sections designed postcards and completed write-ups on what home meant to them. It was incredible to see hundreds of entries coming through the door. Thanks to Peter and the team from Habitat, who spent the day at GBHQ picking the winners. As always, art entry money is a great way to do fundraise. Across all the sections, we were able to donate nearly £2000 to Habitat directly from entry money alone.
After the success of all the 125 national events in 2019, the Activities Team were very excited to be tasked with incorporating more large-scale events into the calendar alongside competitions. As a result of COVID-19 this was delayed... until this year! We were delighted to be finishing off the Activities year with a Colour Run. This was open to all Juniors, Seniors, Brigaders and Leaders. The event was a great success with over 600 members at Lurgan Park to run the course and get absolutely covered in brightly coloured paint! The weather was unfavourable, but the event was anything but! We had so much help with this event; from Leanne and the staff at Lurgan Park, the local Council, Fitness Freddie members of our Team and so many volunteers. It was a great finish to the 2022/2023 session.
18
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **GBNI Shop**
September and October were extremely busy months as many members needed to purchase full uniform. Officer uniform sales were particularly busy. Displays and parents’ night returned in full force this year, with many companies purchasing the King Charles III Coronation Gold Coin resulting in sales of £15,786.
Uniform and Leisure Wear sales continued to increase, see table below with sales figures (including returns) listed by category for 2021/22 and 2022/23 (sales figures do not include VAT).
||2021/22|2022/23|Difference|
|---|---|---|---|
|Uniform|138,079|212,277|74,198|
|Leisure Wear|32,811|39,479|6,668|
|Awards|31,789|25,692|-6,097|
|Trophies|2,158|5,181|3,023|
|Gifts|25,711|20,981|-4,731|
|Coronation||||
|Coin|0|15,786|15,786|
|Resources|5,792|5,996|205|
|Scripture|11,354|32,411|21,057|
|DofE|8,107|6,544|-1,562|
|Totals|255,801|364,347|108,546|
- ï Overall sales have increased by £108,546 with uniform sales accounting for 68.5% of this.
- ï Leisure Wear sales accounted for 10.8% of total sales.
- ï Trophy sales have increased this year by £3,023.
- ï Awards sales have decreased by £6,097. This is most likely due to companies buying additional awards last year to cover 2020/2021 when GBNI did not operate due to COVID-19 and lockdowns.
- ï Stock value at year end decreased by £18,324.83 due to the increased sales.
19
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **Financial Review**
The Trustees are reporting a deficit for the year to 31st May 2023 of £9,297 (2022: £34,010). The Covid-19 pandemic continued to impact on the activities of the organisation during the earlier part of this financial period. However, the easing of restrictions allowed a gradual return to some semblance of a normal programme for many companies in the latter part of the period. As a consequence, certain of our income sources resumed e.g. assessment fees £266,398 (2022: £232,755) or increased e.g. shop sales £364,347 (2022: £255,801). Shop expenditure rose to £325,809 (2022: £260,850) to meet this increased activity.
The year ended with an operational surplus of £7,879 (2022:£12,973). Our investments continued to perform well, providing £28,386 (2022: £24,082) of income in the year. Surplus on sales amounted to £61,652 (2022: £12,712), however global influences affected the overall value of our portfolio at 31 May 2023 and decreased it by £17,176 (2022: decreased by £46,983). After offsetting these gains/deficits, we have ended the year with an overall deficit of £9,297.
The Trustees regard this as a satisfactory outcome in another difficult year and consider the financial position to be sound, with reserves, which are adequate to meet the future needs of the charity.
## **Reserves Policy**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use or are not invested in tangible fixed assets should be maintained at a level equivalent to between six and nine month’s charitable expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which replacement funding may be raised. At 31st May 2023, the free reserves of £2,091,626 would have covered 20 months of the charity's expenditure. These reserves include buildings of £899,448. The Trustees deem this is appropriate given the abnormal income streams over the past three years. The Trustees commit to keep the reserve under regular review.
## **Principal Funding Sources**
Our principal funding sources are annual assessments on individual Girls' Brigade companies and shop sales. The Trustees are grateful for the continuing support of the Education Authority by way of a grant.
## **Investment Policy**
The Trustees, with the assistance of their registered investment advisors, regularly monitor the investment portfolio to ensure maximum income and growth from the investments whilst continuing to pursue an ethical, medium risk policy which is not contrary to the charity's principles and values.
## **Risk Policy**
The Trustees have considered the consequences of Covid-19, the continually rising cost of living and other major risks to which the charity is exposed and are satisfied that systems and procotols are in place to mitigate exposure to those risks. The current and future impact does not create a material uncertainty that casts doubt on the ability to continue as a going concern.
## **Plans for Future Periods**
It is the charity's aim to resume full activities for its membership. Given the strength of reserves and the continuing support of our funders for the foreseeable future the principal plan is to see a return to complete normality.
20
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **Structure, Governance and Management**
The charity is a company limited by guarantee as defined by the Companies Act 2006.
The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
I S McKane President H Lindsay Vice-President T Davies Chairperson Rev B Preston Chaplain Elected October 2022 L Cull Treasurer I Bryans J Budd L Murtagh I Orr A Bingham Elected August 2022 T Erskine Elected August 2022 M Meldrum
## **Recruitment and Appointment of New Trustees**
When new or additional trustees are required then the members are invited to submit nominations and subject to their compliance with the Memorandum and Articles of Association they are considered by the membership for election at the Annual General Meeting. Trustees may be co-opted at other times by the Board and their election as trustees is ratified or otherwise by the membership at the next AGM.
## **Trustees' Interests**
None of the Trustees has any beneficial interest in the company.
21
GIRLS’ BRIGADE NORTHERN IRELAND
TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) (CONTINUED) _FOR THE YEAR ENDED 31 MAY 2023_
## **Statement of Trustees' Responsibilities**
The Trustees, who are also the directors of Girls' Brigade Northern Ireland for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Trustees to prepare financial statements for each financial year, which 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 charitable company for that year.
In preparing these financial statements, the Trustees are required to:
- ï Select suitable accounting policies and then apply them consistently;
- ï Observe the methods and principles in the Charities SORP;
- ï Make judgements and estimates that are reasonable and prudent;
- ï State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- ï Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Auditor**
In accordance with the company's articles, a resolution proposing that Corrigan CA Limited be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report was approved by the Board of Trustees.
T Davies Trustee 22[nd] August 2023
22
GIRLS’ BRIGADE NORTHERN IRELAND
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF GIRLS’ BRIGADE NORTHERN IRELAND
## **Opinion**
We have audited the financial statements of Girls' Brigade Northern Ireland (the ‘charity’) for the year ended 31 May 2023 which comprise the statement of financial activities, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 May 2023 and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for Opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions Relating to Going Concern**
In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
## **Other Information**
The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we
23
GIRLS’ BRIGADE NORTHERN IRELAND
## INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF GIRLS’ BRIGADE NORTHERN IRELAND
conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are Required to Report by Exception**
We have nothing to report in respect of the following matters in relation to which the Charities Act (Northern Ireland) 2008 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of Trustees**
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor's Responsibilities for the Audit of the Financial Statements**
We have been appointed as auditor under section 65 of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
## **Use of our Report**
This report is made solely to the company’s members, as a body, in accordance with section 65(2) of
24
GIRLS’ BRIGADE NORTHERN IRELAND
INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF GIRLS’ BRIGADE NORTHERN IRELAND
The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
**Mrs Celine Corrigan (Senior Statutory Auditor) for and on behalf of Corrigan CA Limited** 22 August 2023 **Chartered Accountants Statutory Auditor** 24 Greystone Road Antrim N Ireland BT41 2QN
Corrigan CA Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
25
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and
legacies
**3**
2,398
-
Charitable activities
**4**
306,632
166,671
Other trading
activities
**5**
364,347
-
Investments
**6**
28,386
-
Other income
**7**
60
-
**Total income**
701,823
166,671
**Expenditure on:**
Raising funds
**8**
325,809
-
Charitable activities
**9**
368,135
166,671
**Total expenditure**
693,944
166,671
Net gains/(losses) on
investments
**13**
(17,176)
-
**Net movement in funds**
(9,297)
-
Fund balances at 1 June
2022
2,100,923
-
**Fund balances at 31 May**
**2023**
2,091,626
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2022**
**2022**
**£**
**£**
**£**
2,398
2,095
-
473,303
243,001
194,906
364,347
255,801
-
28,386
24,082
-
60
78
-
868,494
525,057
194,906
325,809
260,850
-
534,806
251,234
194,906
860,615
512,084
194,906
(17,176)
(46,983)
-
(9,297)
(34,010)
-
2,100,923
2,134,933
-
2,091,626
2,100,923
-|**Total**
**2022**
**£**
2,095
437,907
255,801
24,082
78|
|---|---|---|
|Donations and
legacies
**3**
Charitable activities
**4**
Other trading
activities
**5**
Investments
**6**
Other income
**7**
**Total income**
**Expenditure on:**
Raising funds
**8**
Charitable activities
**9**
**Total expenditure**
Net gains/(losses) on
investments
**13**
**Net movement in funds**
Fund balances at 1 June
2022
**Fund balances at 31 May**
**2023**|||
|||719,963|
|||260,850|
|||446,140|
|||706,990|
|||(46,983)
(34,010)
2,134,933
2,100,923|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
26
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **BALANCE SHEET**
## _**AS AT 31 MAY 2023**_
|**Notes**
**Fixed assets**
Tangible assets
**15**
Investments
**16**
**Current assets**
Stocks
**17**
Debtors
**18**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**19**
Net current assets
**Total assets less current liabilities**
**Income funds**
Unrestricted funds|**2023**
**£**
121,407
15,355
159,569
296,331
(48,134)|
**£**
911,864
931,565
1,843,429
248,197
2,091,626
2,091,626
2,091,626|**2022**
**£**
139,732
9,166
135,357
284,255
(36,847)|
**£**
925,577
927,938
1,853,515
247,408
2,100,923
2,100,923
2,100,923|
|---|---|---|---|---|
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2023, although an audit has been carried out under section 65(2) of The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.
These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements were approved by the Trustees on 22[nd] August 2023.
.............................. .............................. T Davies L Cull **Trustee Trustee**
## **Company registration number NI058531**
27
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **STATEMENT OF CASH FLOWS**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
|**Notes**
**Cash flows from operating activities**
Cash generated from/(absorbed by)
operations
**Investing activities**
Purchase of tangible fixed assets
Withdrawals from investments
Investment income received
**Net cash generated from investing**
**activities**
**Net cash (used in)/generated from**
**financing activities**
**Net increase in cash and cash equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2023**
**£**
(550)
58,025
28,386|**2022**
**£**
**£**
**£**
13,826
(223,935)
-
150,000
-
85,861
150,000
(75,475)
102,926
24,212
28,991
135,357
106,366
159,569
135,357|
|---|---|---|
28
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **Charity information**
Girls' Brigade Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is C2 Kilbegs Business Park, Fergusons Way, Antrim, BT41 4LZ.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: 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 (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
- Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
## **1.4 Income**
All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and it is probable that it will be received, and the income and the amount can be quantified with reasonable accuracy.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in the accounts.
Grants are included in full in the Statement of Financial Activities when receivable. Where entitlement is not conditional on the recovery of a specific performance by the charity, grants are recognised when the charity becomes unconditionally entitled to the grant. Where related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by it's performance.
Incoming resources from charitable trading activity are accounted for when earned.
29
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
**(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that a settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is classified under the following headings:
ï Costs of raising funds, being trading and overhead costs relating to the shop.
ï Expenditure on charitable activities, being the provision of programmes and activities for members.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities and include administration and finance costs.
## **1.6 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings 1% straight line Fixtures and fittings 15% reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.7 Fixed asset investments**
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
## **1.8 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.9 Stocks**
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
## **1.10 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
30
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **1 Accounting policies**
## **(Continued)**
## **1.11 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.12 Employee benefits**
Payments to defined contribution retirement benefit schemes are charged as expenses as they fall due.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
31
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|
**funds**|
||**2023**|
**2022**|
||**£**|
**£**|
|Donations and gifts|2,398|
2,095|
32
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
- **4** Charitable activities
|**Activities for**
**Assessment**
**members**
**Fees**
**2023**
**2023**
**£**
**£**
Charitable rental income
597
-
Other income
37,637
266,398
38,234
266,398
Analysis by fund
Unrestricted funds
38,234
266,398
Restricted funds
-
-
38,234
266,398|**Grants**
**2023**
**£**
-
168,671
168,671
2,000
166,671
168,671|**Total**
**Activities for**
**Assessment**
**2023**
**members**
**Fees**
**2022**
**2022**
**£**
**£**
**£**
597
-
-
472,706
10,246
232,755
473,303
10,246
232,755
306,632
10,246
232,755
166,671
-
-
473,303
10,246
232,755|**Grants**
**Total**
**2022**
**2022**
**£**
**£**
-
-
194,906
437,907
194,906
437,907
-
243,001
194,906
194,906
194,906
437,907|
|---|---|---|---|
32
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **5 Other trading activities**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2023**|**2022**|
|||**£**|**£**|
||Shop income|364,347|255,801|
|**6**|**Investments**|||
|||**Unrestricted**|Unrestricted|
|||**funds**|funds|
|||**2023**|2022|
|||**£**|£|
||Dividends and other investment income|25,247|19,917|
||Interest receivable|3,139|4,165|
|||28,386|24,082|
|**7**|**Other income**|||
|||**Unrestricted**|Unrestricted|
|||**funds**|funds|
|||**2023**|2022|
|||**£**|£|
||Miscellaneous Income|60|78|
33
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **8 Raising funds**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2023**|2022|
||**£**|£|
|Trading costs|||
|Operating charity shops|325,809|260,850|
|**Performance of the shop**|||
|Turnover|364,347|255,801|
|Cost of Sales:|||
|Opening Stock|139,732|219,751|
|Purchases|206,519|98,905|
|Less Closing Stock|(121,407)|(139,732)|
|Cost of sales|224,844|178,924|
|Gross Profit|147,503|76,877|
|Expenditure:|||
|Employment costs|74,223|58,666|
|Insurance|-|-|
|Light and heat|5,991|4,407|
|Bank charges|10,432|6,370|
|Other|69|23|
|Packaging|483|2,121|
|Telephone|2,175|2,372|
|Stationery|1,147|1,379|
|Advertising|527||
|Depreciation|3,353|3,353|
|Web support|2,565|3,235|
||100,965|81,926|
|Net profit for the year|46,538|(5,049)|
34
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **9 Charitable activities**
|Queens Award
Duke of Edinburgh Scheme
GEMS
Training
Spiritual
Programmes
Leprosy Donations
GB International Council
EF
Fields of Life
Activities
Share of support costs (see note 10)
Share of governance costs (see note 10)
**Analysis by fund**
Unrestricted funds
Restricted funds|**2023**
**£**
1,482
2,693
-
2,908
3,102
2,196
-
6,025
-
-
15,805
34,211
370,217
130,378
534,806
368,135
166,671
534,806|**2022**
**£**
3,698
1,231
(97)
2,856
266
37
122
6,153
(6,700)
8,403
769
16,738
342,299
87,103
446,140
251,234
194,906
446,140|
|---|---|---|
35
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **10 Support costs**
|Staff costs
Depreciation
Irrecoverable VAT
expense
Bank and investment
charges
General expenses
Staff travel costs
Staff training
Premises costs
Computer services
Insurance
Marketing and
publications
Printing, stationery and
telephone
Audit fees
Legal and professional
Council and executive
expenses
Employment costs
Volunteer travel costs
Analysed between
Charitable activities|**Support Governance**
**costs**
**costs**
**£**
**£**
250,710
-
10,910
-
10,038
-
8,814
-
3,979
-
4,477
-
139
-
22,910
-
12,889
-
13,493
-
5,417
-
26,441
-
-
4,725
-
1,768
-
3,773
-
116,990
-
3,122
370,217
130,378
370,217
130,378|**2023**Support costs
Governance
2022
costs
**£**
£
£
£
250,710
220,365
-
220,365
10,910
10,910
-
10,910
10,038
7,154
-
7,154
8,814
7,455
-
7,455
3,979
4,430
-
4,430
4,477
3,134
-
3,134
139
6,810
-
6,810
22,910
26,788
-
26,788
12,889
10,568
-
10,568
13,493
12,896
-
12,896
5,417
6,925
-
6,925
26,441
24,864
-
24,864
4,725
-
4,111
4,111
1,768
-
-
-
3,773
-
6,519
6,519
116,990
-
75,788
75,788
3,122
-
685
685
500,595
342,299
87,103
429,402
500,595
342,299
87,103
429,402|
|---|---|---|
Governance costs includes payments to the auditors of £4,500 (2022, £4,111) for audit fees.
## **11 Trustees**
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
36
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **12 Employees**
The average monthly number of employees during the year was:
|Management
Finance, Admin & Corporate Services
Shop
Training
Total
**Employment costs**
Wages and salaries|**2023**
**Number**
1
9
3
1
14
**2023**
**£**
441,923|**2022**
**Number**
1
4
3
5|
|---|---|---|
|||13|
|||**2022**
**£**
382,062|
There were no employees whose annual remuneration was more than £60,000.
## **13 Net gains/(losses) on investments**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2023**|**2022**|
||**£**|**£**|
|Revaluation of investments|(78,828)|
(59,695)|
|Gain/(loss) on sale of investments|61,652|12,712|
||(17,176)|
(46,983)|
## **14 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
37
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **15 Tangible fixed assets**
|**Freehold land**
**and buildings**
**£**
**Cost**
At 1 June 2022
1,090,975
Additions
-
At 31 May 2023
1,090,975
**Depreciation and impairment**
At 1 June 2022
180,617
Depreciation charged in the year
10,910
At 31 May 2023
191,527
**Carrying amount**
At 31 May 2023
899,448
At 31 May 2022
910,358|**Fixtures and**
**fittings**
**£**
120,796
550
121,346
105,577
3,353
108,930
12,416
15,219|**Total**
**£**
1,211,771
550|
|---|---|---|
|||1,212,321|
|||286,194
14,263|
|||300,457|
|||911,864|
|||925,577|
## **16 Fixed asset investments**
|**Cost or valuation**
At 1 June 2022
Additions
Valuation changes
Net movement in cash
Disposals
At 31 May 2023
**Carrying amount**
At 31 May 2023
At 31 May 2022
**17**
**Stocks**
Finished goods and goods for resale|**Listed Cash balance**
**£**
**£**
917,658
10,280
387,416
-
(78,828)
-
-
6,855
(311,816)
-
914,430
17,135
914,430
17,135
917,658
10,280
**2023**
**£**
121,407|**Total**
**£**
927,938
387,416
(78,828)
3,584
(311,816)
931,565
931,565
927,938
**2022**
**£**
139,732|
|---|---|---|
38
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MAY 2023**_
## **18 Debtors**
|**Amounts falling due within one year:**
Trade debtors
Other debtors
Prepayments and accrued income|**2023**
**£**
6,040
811
8,504
15,355|**2022**
**£**
(10)
811
8,365
9,166|
|---|---|---|
## **19 Creditors: amounts falling due within one year**
|Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income
**Analysis of net assets between funds**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2023**
**2023**
**£**
**£**
Fund balances at 31
May 2023 are
represented by:
Tangible assets
911,864
-
Investments
931,565
-
Current assets/
(liabilities)
248,197
-
2,091,626
-|**Total**Unrestricted
funds
**2023**
2022
**£**
£
911,864
925,577
931,565
927,938
248,197
247,408
2,091,626
2,100,923||**2023**
**£**
26,202
8,542
94
13,296
48,134
Restricted
funds
2022
£
-
-
-
-|**2022**
**£**
18,053
2,854
2,844
13,096
36,847
Total
2022
£
925,577
927,938
247,408
2,100,923|
|---|---|---|---|---|
||||||
## **20 Analysis of net assets between funds**
## **Movement in Reserves**
|Restricted
Operational|**Incoming**
**Resources**
**At 31/5/23**
**Resources**
**Expended**
**£**
**£**
**£**
-
166,671
166,671
2,100,923
701,823
711,120
2,100,923
868,494
877,791|**Transfers**
**At 31/5/23**
**£**
**£**
-
-
-
2,091,626
-
2,091,626|
|---|---|---|
39
**Draft Financial Statements at 04 August 2023 at 11:28:00 GIRLS' BRIGADE NORTHERN IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MAY 2023**_
## **21 Related party transactions**
There were no disclosable related party transactions during the year (2022 - none).
## **22 Taxation**
The company is recognised as a charity by HM Revenue and Customs under reference NI00689. Its activities are therefore exempt from taxation.
## **23 Analysis of changes in net funds**
The charity had no debt during the year.
40
|District Accounts 2022‐2023
District Accounts 2022‐2023
**Receipts**
Payments|Total
Payments|2448.68|330.29|1866.73|4790.70|4937.90|4693.94|4313.04|501.27|5202.35|4898.65|2471.09|983.33|6479.25|1326.18|2634.18||47877.58|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||Closing
Balance|2172.53|234.29|0.00|3247.47|4154.04|2053.65|3884.72|427.77|2433.14|4424.92|1388.59|736.63|5807.59|710.56|1846.86||33522.76|
||
Bank Fees|||||29.26||23.84|73.50|41.37|17.08||19.70|||16.93||221.68|
||Expenses/
Gifts|19.75|||140.49||140.00|||107.25||139.50||||63.00||609.99|
||
Charities &
Donations|0.00|||77.50|300.00|427.70|||1600.00||378.00||600.00|400.00|486.50||4269.70|
||
Parade/
Church
Service/
AGM||96.00||481.50||338.00|||545.00||||||||1460.50|
||
Outing/
Event||||||604.59||||250.00|565.00||||||1419.59|
||Competition
& Activity
Expenses/
Programme
money|210.00|||782.74|454.60||404.48||120.00|56.65|||60.02|114.00|220.89||2423.38|
||District
Training|46.40|||61.00||1130.00|||355.59|150.00||227.00|11.64|101.62|||2083.25|
||District|1 ‐ Castlewood|2 ‐ Shaftesbury|3 ‐ Cavehill|4 ‐ Ards|5 ‐ Strangford|6 ‐ Lagan|7 ‐ Mid Ulster|8 ‐ Glenabbey|9 ‐ East Antrim|10 ‐ North Antrim|11 ‐ North West|12 ‐ West Ulster|13 ‐ Riada|14 ‐ Bann|15 ‐ Lough Neagh|||
||||||||||||||||||||
||Total
Receipts|2448.68|330.29|1866.73|4790.70|4937.90|4693.94|4313.04|501.27|5202.35|4898.65|2471.09|983.33|6479.25|1326.18|2634.18||47877.58|
||Training|||||||||||||||||0.00|
||Charity/
Donations
from
Companies|||||||||||||||||0.00|
||Outings/
Events||||265.00|||||||378.28||||||643.28|
||Uncashed/
Outstanding
cheques||||516.50|||||||||||||516.50|
||
Competition
Fees/Prog
sales||||68.00|808.40|235.00|35.00||||||||168.80||1315.20|
||District
Services/
Parade/
Offerings/
AGM|327.22|204.00||189.80|250.00|427.70|||445.00||342.10||588.25|611.30|486.50||3871.87|
||H Q
Payments/
Grants|250.00|||340.00|70.00|1630.00|288.00||485.00||50.00|135.00|170.00||||3418.00|
||District
Fees/Trainin
g|135.00|30.00||||300.00|60.00|||70.00||165.00|500.00|230.00|||1490.00|
||Bank
Interest|6.68|||0.87|12.23|6.19|||3.39|15.21|5.91|2.25|17.94||6.09||76.76|
||Opening
Balance|1729.78|96.29|1866.73|3410.53|3797.27|2095.05|3930.04|501.27|4268.96|4813.44|1694.80|681.08|5203.06|484.88|1972.79||36545.97|
||District|1 ‐ Castlewood|2 ‐ Shaftesbury|3 ‐ Cavehill|4 ‐ Ards|5 ‐ Strangford|6 ‐ Lagan|7 ‐ Mid Ulster|8 ‐ Glenabbey|9 ‐ East Antrim|10 ‐ North Antrim|11 ‐ North West|12 ‐ West Ulster|13 ‐ Riada|14 ‐ Bann|15 ‐ Lough Neagh|||