GIRLS. BRIGADE NORTHERN IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MA Y 2024
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income and endowments frorn:
Donations and legacies
Charitable activib'es
Other trading activities
Investments
Other income
2.416
284,594
303.508
27,588
1.440
2.416
458.004
303,508
27,588
1.440
2.398
306,632
364,347
28.386
60
2,398
473,303
364,347
28,386
60
173.410
166,671
Total incomo
619.546
173.410
792,956
701.823
166,671
868.494
Expenditure on:
Raising funds
Charitable activiti'es
314,905
354.558
314.905
527.968
325,809
368.135
325,809
534,806
173.410
166.671
Total expenditure
669.463
173.410
842.873
693,944
166.671
860.615
Net gainslllossesl on
investments
14
95.129
95.129
(17.1761
{17,176)
Net incomel{expenditure) and
movement in funds
45.212
45,212
(9.297)
{9,297}
Reconciliation of funds:
Fund baTran￿S at 1 June 2023
2.091,626
2.091.626
2.100,923
2,100.923
Fund balances at 31 May
2024
2.136,838
2.136.838
2.091,626
2,091.626
The statement of financial activib'es indudes all gains and losses recognised in the year. All income and expenditure
derive from continuing activrties.
21

GIRLS. BRIGADE NORTHERN IRELAND
BALANCE SHEET
ASAT 31 MAY2024
2024
2023
Notes
Fixed assets
Intangible assets
Tangible assets
Investments
16
17
18
21.581
901.183
1.054.283
911,864
931,565
1,977,047
1,843,429
Current assets
Stocks
Debto
Cash at bank and in hand
19
20
111,829
20.877
60,779
121,407
15,355
159,569
193,485
296.331
Creditors: amounls falllng due wlthln
one year
21
(33.694>
148,134)
Net currnnt assets
159.791
248,197
Total assets less Current Ilablllties
2.136.838
2.091.626
Net assots excluding pension liability
2.136.838
2,091,626
The funds of the charlty
Unreslricled funds
2.136.838
2,091.626
2.136.838
2,091,626
The company is enlilled lo the exefflption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 May 2024. although an audit has been carried out under section 65{21 of The Charities
(Accounts and Reports) Regulations (Northem Ireland) 2015.
The directors ackn￿edge 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 obtsin 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 ststements have been prepared in accordance with the provisTrons applicable to companies subject
to the small companies regime.
The financial stalernenls were approved by the Trustees on 21 August 2024
T Davies
Trustee
L Cull
Trustee
Company registrats'on number N1058531 (Northem Ireland)
-22-

GIRLS. BRIGADE NORTHERN IRELAND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2024
2024
2023
Notes
Cash flows from operating activities
Cash generaled from operations
14.849
13.826
Investing activities
Purchase of intangible assets
Purchase of tangible fixed assels
Withdrawals from investments
Investment income received
(26,976)
12.7281
(111,523)
27.588
(550)
58,025
28.386
Net cash (used In)198n8rat•d from
investing activitles
(113.639)
85,861
Net cash used in financing activlties
{75,475)
Net {decreasellincrease in cash and cash
equivalenl$
(98.790)
24.212
Cash and cash equivalents at beginning of year
159,569
135,357
Cash and Cash equivalents at end of year
60.779
159.569
-23-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accounting policies
Charity Infomatlon
Gids, Brigade Northem Ireland is a private company limited by guarantee ino)rporated in Northem Ireland.
The registered office is C2 Kilbegs Business Park. Fergusons Way. Antrim. BT414LZ.
1.1 Accounting Convontion
The financial statements have been prepared in acconlance with the charity's Articles of Association, the
Companies Act 2006. FRS 102 "The Financial Reporting Standard applicable in ihe UK and Republic of
Ireland" I"FRS 102.) and the Charib'es 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 functi(x)al currency of the charity. Monetary
amounts in these financial statements are rounde(I to the nearest £.
The financial statements have been p￿pared under the historical cost convention. [modified to include the
revaluation of freehold properties and lo indude certain financial instruments at fair valuel. The principal
accounting policies adopted are set out below.
1.2 Going concern
Al the time of approving the financial slatements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable fiJture. Thus the Trustees
continue to adopt the going concem basis of accounting in preparing the finanaal statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in fijrtherance of their charitable
objectives.
Restricted fvnds are subject lo specific conditions by donors or grantors 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 Incomo
All incoming resources are induded in the Statement of Financial Aclivits'es when the charity is enlitled to, and
il is probable that il will be received, and the income and the amount can be quantified with reasonable
accuracy.
Cash donations are recognised on receipt. Other donations are rer))gnised once the charity has been notified
of the donation. unless performance (J)nditions require deferral of the amount. Income tax recoverable in
lation lo donations received under Grfi 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 wher8 this can be quantified. The value
of services provided by volunteers has not been induded in the accounts.
Grants are included in full in the Statement of Financial Activities when re￿1¥able. Where entidement is not
conditional on the recovery of a specific perfornian￿ by the charity. grants are recognised when the charity
becomes unconditionally entitied to the 9rant. Where ￿lated to perfomance and specific deliverables, they
are accounted for as the charity eams the right to consideration by ifs perfomance.
In￿mIng resources from charitable trading activity are accounted for when eamed.
-24-

GIRLS, BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once the￿ is a legal or constructive obligation to make a payment lo a third party, it
is probable that a settlement will be required and the amount of the obligation can be measured reliably.
Expenditure is dassified under the following headings..
Costs of raising funds, being trading and overhead costs relating to the shop.
Expenditure on charitable activities. being the provision of programmes and activities for members.
Support costs are those functions that a5SiSt the V￿rk of the charity but do not d1￿cl1Y undertake charitable
activities and indude administration and finance costs.
1.6 Intangible fixed assets othor than goodwill
Intangible assets acquired separately from a business are recogni￿1 at cost and are subs8qU8ntly measured
at cost less accumulated amortisation and accumulated impairnenl losses.
Intangible assets acquired on business combinats'ons are recognised separately from goodwill at the
acquisition date Whe￿ it is probable that the expected future economic benefits Ihal are attributable lo the
asset will flow lo the entty and the fair value of the a5sel can be measured reliably,. the intangible asset arises
from contractual or other legal rights., and the Intangl￿e asset is separable from the entity.
Amortisation is ￿CogniSed so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
SofNvare
20% straight line
1.7 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.
Dep￿CiatIon 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
Fixtures and fittings
1°A straight line
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 carying value of the asset. and is recognised in the statement of financial activities.
1.8 Flxed asset investments
Fixed asset investments are initially measU￿d at transaction price exduding transaction costs, and a
subsequently meaSu￿d at fair value at each reporting date. Changes in fair value are recognised in net
incomellexpendilurel for the year. Transaction Costs are expensed as incurred.
1.9 Impairnienl of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible and intangible assets to
determine whether Ihere is any indication that those assels have suffered an impaimient loss. If any such
indication exists, the recoverable amount of the asset is estimated in order to detemiine the extent of the
impairment loss (if any).
-25-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accountlng policies
(Conllnuod)
1.10 Stocks
Stocks are ststed 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. Ilems held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value is the estimated selling price less all estimated costs of completion and costs to be
incurred in marketing, selling and distribution.
1.11 Cash and cash equivalents
Cash and cash equivalents indude cash in hand. deposits held at call with banks. other short-tem liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borr¢)wings in current liabilities.
1.12 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 10 all of its financial instruments.
Financial instrurnenls a￿ recognised in the charity's balance sheel when the charity becomes party io the
contractual provisions of the instnAment.
Financial assets and liabilities a￿ offset, wilh the net amounts p￿sented 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 selue the liabilty simultsneously.
Basic financial assets
Basic financial a55ets, which indude debtors and cash and bank balances, are initially measured at
transactson 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 futu￿ receipts discounted at a market rate of interest. Financial assets
dassified as receivable wthin one year are not amortised.
Bas1¢ financial liabilities
Basic financial liabilities, induding credrtors and bank loans are inib.ally recogni58d at transaction price unless
the arrangement constitutes a financing iransaction, where the debt instrument is measured at the present
value of the fvture payments discounted al a market rate of interesL Financial liabilities das5ified 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 Ihe ordinary course of
operations from suppliers. Amounts payable are dassified as current liabilities rf payment is due within one
year or less. If not. they are presented as non•currenl liabilities. Trade C￿￿11015 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 chartty's contractual obligations expire or are discharged or
cancelled.
-26-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Accounting policies
Iconllnuod)
1.13 Employee beneflts
Payments to defined contribution retirement benefit sthemes are charged as expenses as they fall due.
The cost of any unused holiday entidement 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 temiinale the employment of an employee or to provide temination benefits.
Crftlcal accountlng estlmates and Judgements
In the application of the charity's accounb'ng policies. the Twstees are required to make judgements,
eslimates and assumplions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and assouated assumptions are based on historical experience and other
factors that are considered to be relevant. Actual results may differ from these ests'mates.
The estimates and undedying assumptions are reviewed on an ongoing basis. Rewsions to accounting
estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that
period, or in the period of the revision and future periods where Ihe revision affects both current and future
periods.
Income from donations and legacies
Unrestricted
funds
2024
Unrestricted
funds
2023
Donations and gifts
2,416
2,398
-27-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Income from other trading activities
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Shop income
303,508
364,347
Investments
Unrestricted Unreslrict8d
funds
funds
2024
2023
Dividends and other investment income
Interest receivable
27.130
458
25.247
3.139
27.588
28.386
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Mis￿lIaneOUS Income
1,440
60
-29-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Raising funds
Unrestrlcled Unrestricted
funds
funds
2024
2023
Tradin
costs
Operating charity shops
320,300
325,809
Perforniance of the shop
Tumover
Cost of Sales=
Opening Stock
Purchases
Less Closing St¢xk
303,508
364,347
121,407
139,732
200.190
206.519
(111.829) {121.407}
Cost of sales
209,768
224,844
Gross Profit
93.740
139,503
Expenditure..
Employment costs
Light and heat
Bank charges
Other
Packaging
Telephone
Stationery
Advertising
Depreciation
Web SUPFQrt
80,011
7,387
9,078
111
74.223
5,991
10.432
69
483
2.175
1.147
527
3.353
2.565
1,793
660
2,499
2,753
105,137
100.965
Net profit for the year
(11,397)
38.538

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Charitable activities
2024
2023
Queens Award
Duke of Edinburgh Scheme
Training
Spiritual
Programmes
GB Intemational Councal
Activities
2,610
3.591
1,615
160
1,093
6,430
27.906
1,482
2,693
2,908
3,102
2,196
6,025
15,805
43.405
34.211
Share of support costs (see note 10)
Share of govemance costs (see note 101
363,743
120,820
370.217
130,378
527,968
534,806
Analysis by fund
Unrestricted fvnds
Restricted funds
354,558
173,410
368,135
166.671
527,968
534,806
31

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
10 Support costs
Support Governance
cosls
costs
2024Support costs Govemance
costs
2023
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
253.628
16,305
253.628
16,305
250.710
10,910
250,710
10,910
8,961
8,961
10.038
10.038
1,415
3.354
4,216
3,779
29.650
12,462
13.452
1,415
3,354
4,216
3.779
29,650
12.462
13.452
8,814
3,979
4,477
139
22,910
12.889
13,493
8,814
3,979
4.477
139
22.910
12,889
13,493
4.099
4.099
5,417
5,417
12,422
12,422
26.441
26.441
Audil fees
Legal and professional
Council and executive
expenses
Employment costs
Volunteer travel costs
4.725
4.725
4,725
1,768
4,725
1.768
3.788
109,329
2,978
3,788
109.329
2,978
3,773
116,990
3.122
3,773
116,990
3,122
363,743
120,820
484,563
370,217
130.378
500.595
Analysed between
Charitable activities
363.743
120,820
484.563
370.217
130.378
500.595
Gov8mance costs includes payments to the auditors of £4.96012023. £4.725) for audii fees.
11 Net movement in funds
2024
2023
The net movement in fvnds is ststed after chargingllcrediting)..
Fees payable for the audit of the charitys finanaal statements
Depreciation of owned tangible fixed assets
Amortisation of intangible assets
4,725
15,908
5.395
4.725
17,616
12 Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from Ihe
charity during the year.
32-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
13 Employoes
The average monthly number of employees during the year was:
2024
Number
2023
Number
Management
Finance, Admin & Corporate Services
Shop
Training
Total
14
14
Employmont costs
2024
2023
Wages and salaries
442.968
441.922
There were no employees vthose annual remuneration was more than £60.000.
14 Gains and losses on investments
Unrestrlcted Unrestricted
funds
funds
2024
2023
Gainslllosses) arising on..
Revaluakn'on of investments
Sale of investrnents
83.934
11,195
(78,828)
61,652
95.129
117.176)
15 Taxation
The charity is exempt from taxats'on on its activits.es because all its income is applied for charrtable purposes.

GIRLS, BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
16 Intangible fixod assets
Softwar•
Cost
At 1 June 2023
Additions- separat81y acquired
26,976
At 31 May 2024
26,976
Amortisation and impairrnent
At 1 June 2023
Amortisation charged for the year
5,395
At 31 May 2024
5,395
Carrying amount
At 31 May 2024
21,581
At 31 May 2023
17 Tangible fixed assets
Fr••hold land Flxtures and
and buildings
ffttings
Totsi
Cost
At 1 June 2023
Additions
1.090.975
121,346 1,212,321
2.728
2,728
At 31 May 2024
1.090.975
124,074
1,215,049
Depr•ciation and impairnient
At 1 June 2023
Depreciation charged in the year
191.527
10,910
108,930
2,499
300,457
13.409
At 31 May 2024
202.437
111,429
313,866
Carrying amount
At 31 May 2024
888.538
12.645
901.183
At 31 May 2023
899.448
12,416
911,864

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
18 Fixed asset investments
Listed Cash balance
Total
Cost or valuation
At 1 June 2023
Additions
Valuation changes
Net movement in cash
Disposals
914,430
216,608
83.934
17.135
931,565
216,608
83.934
18,1701
1169,654)
18,1701
(169.654)
At 31 May 2024
1.045.318
8,965
1.054.283
Carying amount
At 31 May 2024
1,045.318
8,965
1,054,283
At 31 May 2023
914.430
17,135
931.565
19 Stocks
2024
2023
Finished gcods and goods for resale
111,829
121,407
20 Debtors
2024
2023
Amounts falling due wlthln on• year:
Trade debtors
Other debtors
Prepayments and accrued income
6,262
811
13,804
6,040
811
8,504
20,877
15,355
21 Creditors: amounts falling due within one yoar
2024
2023
Other tsxation and social security
Trade creditors
Other ¢￿ditorS
Accruals and deferred income
15,516
1,716
1.156
15,306
26.202
8,542
13.296
33,694
48.134
-35-

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
22 Restricted funds
The ￿Stricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to speufic conditions by donors as to how they may be used.
At l June
2023
Incoming
resources
Resources
expended
At 31 May
2024
173.410
1173,410)
Pr•viou5 year:
At 1 June
2022
Incoming
resources
Resources
expended
At 31 May
2023
166,671
{166.671)
23 Unrestricted funds
The unrestricled fvnds of the charity comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These indude
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 June
2023
Incoming
resources
Resources
expended
Gains and
losses
At 31 May
2024
General funds
2,091.626
619.546
1669,463)
95.129
2,136,838
Previous year:
At 1 June
2022
Incoming
resources
Resources
exponded
Gains and
Iossos
At 31 May
2023
General funds
2.100.923
701.823
{693.944)
(17.176>
2.091.626

GIRLS. BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
24 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestricted
funds
2023
Restricted
funds
2023
Total
2024
2023
Fund balances at 31
May 2024 are
represented by..
Intsngible fixed assets
Tangible assets
Investments
Current
assetsllliabilitt'es)
21.581
901,183
1,054,283
21,581
901,183
1,054.283
911.864
931.565
911,864
931.565
159,791
159.791
248.197
248.197
2,136,838
2.136,838 2.091,626
2,091.626
Movement in
Reserves
In¢omlng
At 3115123 Resources
Resources
Expended Transfers
At 3115124
Restricted
Operational
173.410
714,675
173,410
669,463
2,091,626
2.136.838
2,091.626
888.085
842.873
2,136,838
25 Related party transactions
There were no disclosable related party transactions during the year12023- none).
26 Taxallon
The company is recognised as a chanty by HM Revenue and Customs under reference N100689. Its activities
are therefore exempt from taxation.
27 Analysis of changes in not funds
The charity had no material debt during the year.
-37-