**The Belfast Battalion Charitable Foundation** 

## **The Boys' Brigade Belfast Battalion Charitable Foundation STATEMENT OF FINANCIAL ACTIVITY for the year ended 31 March 2025** 

||Note||Unrestricted|Restricted|Endowment|Total|Total|
|---|---|---|---|---|---|---|---|
||||Funds|Funds|Funds|2025|2024|
||||£|£|£|£|£|
|**Receipts**||||||||
|Donations and legacies||2|-|-|-|-|-|
|Charitable activities||3|-|-|-|-|-|
|Other trading activities||4|-|-|-|-|-|
|Investment Income||5|-|2675|-|2675|2996|
|Other||6|-|-|-|-|-|
|Sale of Investments||||||||
|Sale of fixed assets||||||||
|Loans Received||||||||
|**Total Receipts**|||0|2675|0|2675|2996|
|**Payments**||||||||
|Raising funds||7|-|-|-|-|-|
|Charitable activities||8|-|-|-|-|-|
|Investment costs||9|-|-|-|-|-|
|Other||10|-|-|-|-|77|
|Purchase of Investments||||-||-|30000|
|Purchase of fixed assets||||||||
|Loan Repayments||||||||
|Unrealised Gains/Losses|||||||(50065)|
|**Total Payments**|||0|-|0|-|(19988)|
|||||||||
|Net receipts /(payments)|||0|2675|0|2675|22984|
|Transfers between funds|||0|0|0|0|0|
|Net movement in funds|||0|2675|0|2675|22984|
|Funds brought forward||||170977||170977|147993|
|**Funds carried forward**|||0|173652|0|173652|170977|



5 



**The Belfast Battalion Charitable Foundation** 

## **The Boys' Brigade Belfast Battalion Charitable Foundation STATEMENT OF ASSETS AND LIABILITIES for the year ended 31 March 2025** 

||Notes|**2025**|**2024**|
|---|---|---|---|
|||£|£|
|**Fixed Assets**||||
|Investments|11|171636|168961|
|||||
|||**171636**|**168961**|
|**Current Assets**||||
|Stocks||||
|Debtors|12|-|-|
|Cash at Bank and in hand||2016|2016|
|||**2016**|**2016**|
|**Current Liabilities**||||
|Amounts falling due within one year||||
|||-|-|
|NET CURRENT ASSETS/(LIABILITIES)||-|-|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||**173652**|**170977**|
|||-|-|
|Creditors: amounts falling due within|13|||
|one year||||
|**TOTAL NET ASSETS**||**173652**|**170977**|
|Restricted Funds||173652|170977|
|Unrestricted Fund||-|-|
|**TOTAL FUNDS**|14|**173652**|**170977**|



These Financial Statements were approved by the Trustees Wednesday 28 May 2025 and signed on their behalf by: 

Mr TWP Donaldson Chairman 

6 



**The Belfast Battalion Charitable Foundation** 

**The Belfast Battalion Charitable Foundation NOTES TO THE ACCOUNTS 31 March 2025** 

## **1. ACCOUNTING POLICIES** 

## **BASIS OF FINANCIAL STATEMENTS** 

As the total income of the Charity is less than £250,000 the Trustees have elected in accordance with the provisions in The Charities (Accounts and Reports Regulations (NI) 2015) to prepare its accounts on a receipts and payments basis. 

## **FUND ACCOUNTING** 

Endowment funds are funds, the capital of which must be retained either permanently or at the Charity’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted income funds depending upon the purpose for which the endowment was established in the first place. 

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) revenue donations or grants for a specific Charity activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis. 

Unrestricted funds are income funds which are to be spent on the Charity’s general purposes. Designated funds are general funds set aside by the Charity for use in the future. 

## **2. DONATIONS AND LEGACIES** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Donations and gifts||-|-|-|-|
|Gift Aid|-|-||-|-|
|Legacies and bequest|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|



7 



**The Belfast Battalion Charitable Foundation** 

## **The Belfast Battalion Charitable Foundation NOTES TO THE ACCOUNTS** 

## **31 March 2025** 

## **3. CHARITABLE ACTIVITIES** 

|**3.**<br>**CHARITABLE ACTIVITIES**||||||
|---|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Income from charitable activities|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|
|**4. OTHER TRADING ACTIVITIES**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2025**|
||£|£|£|£|£|
|Letting of premises|-|-|-|-|-|
|Trading income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|-|-|-|-|
||----------|----------|----------|----------|----------|
|**5. INVESTMENT INCOME**||||||
||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Deposit interest|-|-|-|-|-|
|Income from Investments|-|2675|-|2675|2996|
|Rents investment properties|-|-|-|-|-|
|Other investment income|-|-|-|-|-|
||----------|----------|----------|----------|----------|
||-|2675|-|2675|2996|
||----------|----------|----------|----------|----------|



8 



**The Belfast Battalion Charitable Foundation** 

## **The Belfast Battalion Charitable Foundation NOTES TO THE ACCOUNTS (cont’d) 31 March 2025** 

## **6. OTHER INCOME** 

|**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|
|**Funds**|**Funds**|**Funds**|**2025**|**2024**|
|£|£|£|£|£|
|-|-|-|-|-|
|-|-|-|-|-|
|----------|----------|----------|----------|----------|
|-|-|-|-|-|
|----------|----------|----------|----------|----------|



|**7.**|**RAISING FUNDS**||||||
|---|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
|||£|£|£|£|£|
|||-|-|-|-|-|
|||||||-|
|||----------|----------|----------|----------|----------|
|||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**8.**|**CHARITABLE ACTIVITIES**||||||
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
|||£|£|£|£|£|
|||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|**9.**|**Investment Costs**||||||
|||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
|||£|£|£|£|£|
|||-|-|-|-||
|||----------|----------|----------|----------|----------|
|||-|-|-|-|-|
|||----------|----------|----------|----------|----------|
|||||||9|





**The Belfast Battalion Charitable Foundation** 

## **The Belfast Battalion Charitable Foundation NOTES TO THE ACCOUNTS (cont’d) 31 March 2025** 

## **10. OTHER EXPENDITURE** 

||**Unrestricted**|**Restricted**|**Endowment**|**Total**|**Total**|
|---|---|---|---|---|---|
||**Funds**|**Funds**|**Funds**|**2025**|**2024**|
||£|£|£|£|£|
|Bank Fees|-|-|-|-|77|
||----------|----------|----------|----------|----------|
||-|-|-|-|77|
||----------|----------|----------|----------|----------|



## **11. INVESTMENTS** 

The Charity has the following investments. Amounts are shown at market valuation as at 31 March. 

|||**Unrestricted**|**Restricted**|**Endowment**||**Total**|
|---|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Funds**|||
|||£|£|£||**£**|
|1stApril 2024||-|168961|-||168961|
|Additions||-|-|-||-|
|Disposals||-|-|-||-|
|Net|Realised and unrealised|-|2675|-||2675|
|Gains/(losses)|||||||
||||----------|||----------|
|31st|March 2025|-|171636|-||171636|
||||----------|||----------|
|**12.**|**DEBTORS**||||||
||||||**2025**|**2024**|
||||||**£**|**£**|
||||||-|-|
||||||-|-|
||||||----------|----------|
||||||-|-|
||||||----------|----------|



## **13. CREDITORS:** Amounts falling due within one year 

|**2025**|**2024**|
|---|---|
|**£**|**£**|
|-|-|
|----------|----------|
|-|-|
|----------|----------|



10 



**The Belfast Battalion Charitable Foundation** 

## **The Belfast Battalion Charitable Foundation NOTES TO THE ACCOUNTS (cont’d) 31 March 2025** 

## **14. SUMMARY OF FUNDS** 

|**Fund**<br>**Unrestricted Funds**<br>General Fund<br>**Restricted Funds**<br>Fund for Future Investments<br>Restricted Funds<br>**Endowment Funds**<br>Total|**Balance**<br>**at start**<br>**Receipts**<br>**Payment**<br>**Surplus /**<br>**(Deficit)**<br>**Transfer**<br>**Balance**<br>**at end**<br>£<br>£<br>£<br>£<br>£<br>£|
|---|---|
||-<br>-<br>-<br>-<br>-<br>-|
||-<br>-<br>-<br>-<br>-<br>-|
||2016<br>-<br>-<br>-<br>-<br>2016<br>168961<br>2675<br>-<br>2675<br>171636|
||170977<br>2675<br>-<br>2675<br>-<br>173652|
|||
||170977<br>2675<br>-<br>2675<br>-<br>173652|



11