## **EAST ANTRIM BATTALION HERITAGE SOCIETY** **FINANCIAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024** ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **CONTENTS** ||Page| |---|---| |Trustees' Report|1-3| |Statement of Trustees' Responsibilities|4| |Independent Examiner's Report|5-6| |Statement of Financial Activities|7| |Balance Sheet|8| |Notes to the Financial Statements|9-10| ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **LEGAL AND ADMINISTRATIVE INFORMATION** |Charity Name|EAST ANTRIM BATTALION HERITAGE SOCIETY| |---|---| |Charity Number|NIC109612| |Contact|Mr Drew Buchanan MBE| ||11 Glenburn Manor| ||Carrickfergus| ||BT38 7TX| |Trustees|Mr Donald Blair BEM| ||Mr Drew Buchanan MBE| ||Mr Walter Lambe MBE| ||Mr Alan Miles (Co-opted until Annual General Meeting in 2025).| |Independent Examiner|Michael Jonathan Crooks FCA| ||Falconer Stewart| ||248 - 266 Upper Newtownards Road| ||Belfast| ||BT4 3EU| |Bankers|Lloyds Bank PLC| ||Victoria Branch| ||PO Box 1000| ||BX1 1LT| **EAST ANTRIM BATTALION HERITAGE SOCIETY** 1. ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024** The trustees present their report and the independently examined financial statements for East Antrim Battalion Heritage Society for the year ended 31st December 2024. ## **Structure, Governance and Management** **Governing Document:** The East Antrim Battalion Heritage Society operates under the provisions of its constitution, which outlines its governance and operational framework. **Trustee Appointment:** Trustees are appointed in accordance with the procedures set out in the constitution, ensuring compliance with legal and regulatory requirements. The trustees meet every quarter. ## **Charity Trustees:** Drew Buchanan MBE (Chairperson) Donald Blair BEM (Treasurer) Walter Lambe MBE (Secretary) Alan Miles (Co-opted until Annual General Meeting in 2025). ## **Objectives and Activities:** ## **Charitable Objectives:** 1. The advancement of the heritage of the Boys' Brigade in Northern Ireland. 2. The education of the public in respect of the history of the Boys' Brigade, particularly through the preservation of records, assets, artefacts and other chattels for public benefit. ## **Main Activities During the Year:** The Boys' Brigade Museum in High Street, Carrickfergus, remained open to the public from Tuesday to Saturday,with operating hours from 10am to 12 noon and 2pm to 4pm, ensuring accessibility for local communities and international visitors. A team of 16 dedicated volunteers managed the museum through a structured weekly rota. The museum attracted visitors and support from across Northern Ireland, the United Kingdom and beyond. Exhibits including oral histories and thematic displays, were regularly updated to maintain public interest and engagement. ## **Public Interest:** The trustees confirm compliance with their duties under the Charities Act (Northern Ireland) 2008 and have had due regard to the guidance issued by the Charities Commission for Northern Ireland on public benefit. All activities carried out during the year align with the charity's purpose and provide indentifiable benefits to the public. **EAST ANTRIM BATTALION HERITAGE SOCIETY** 2. ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)** ## **Achievements and Performance Key achievements:** Welcomed over 1,000 visitors as recorded in the museum's visitor book, reflecting growing community engagement. Launched a new exhibition about Rathmore House, showcasing its 50 year legacy as a Residential, Training and Conference Centre. Celebrated the 5th Anniversary of the East Antrim Battalion Heritage Society, marking a significant milestone in preserving and promoting Boys' Brigade Heritage. Strengthened social media presence, enhancing public awareness and engagement. Continued progress on the oral history project, preserving valuable stories and experiences for future generations. ## **Challenges Faced:** A key challenge for 2025 is ensuring the continuation of property rental at the current premises. The trustees are actively exploring options to secure the necessary funding to maintain the museum's accessibility to the public. ## **Financial Review:** **Overview** : The Charity's total income for the year was £14,917, with expenditure amounting to £6,958 **Principal Funding Sources:** Grants, donations, and the annual fundraising concert contributed to financial sustainabilitiy. **Reserves Policy:** The trustees aim to maintain reserves equivalent to 3-6 months of operating costs, in line with the charity's risk assessment and future plans. This currently equates to £1,500 to £3,000 based on annual rental expenses of £6,000. **Statement of Financial Position:** At the end of the financial year the charity held reserves of £1,500 which the Trustess consider appropriate given the charity's size and scope. **EAST ANTRIM BATTALION HERITAGE SOCIETY** 3. ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)** ## **Plans for the Future** The charity's plans for the future include:- **1. Maintaining and Expanding Operations:** Continue providing an accessible and engaging museum experience for visitors. **2. New exhibition on Camping:** Develop and launch an exhibition focused on the history and experience of camping within the Boy's Brigade. **3. Increase Volunteer Support:** Expand the volunteer base to enhance museum operations. **4. Secure Financial Stability:** Strengthen fundraising efforts to cover property rental costs and establish a secure financial position. These objectives support the museum's mission to preserve and share Boys' Brigade Heritage while engaging a broader audience. ## **Independent Examiner** The independent examiner Michael Jonathan Crooks of Falconer Stewart, has indicated his willingness to continue in office and a resolution concerning his re-appointment will be proposed at the Annual General Meeting. ## **Financial Statements** The financial statements were approved by the trustees on 26th June 2025. Drew Buchanan MBE Trustee Dated: 26th June 2025 4. ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and regulations. Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs and of the surplus or deficit of the charitable organisation for that year. In preparing those financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis, unless it is presume that the organisation will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the organisation's transactions and disclose with reasonable accuracy at any time the financial position of the organisation and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. **EAST ANTRIM BATTALION HERITAGE SOCIETY** 5. ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST ANTRIM BATTALION HERITAGE SOCIETY** I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 7 to 8. ## **Respective responsibilities of Trustees and Examiner** The Trustees are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under 65(9)(b) of the Charities Act (Northern Ireland) 2008 and that an independent examination is needed. The charity's gross income did not exceed £250,000 and I am qualified to undertake the examination being a qualified Chartered Accountant. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: - (i) examine the accounts under section 65 of the Charities Act; - (ii) to follow the procedures laid down in the general Directions given by the Charities Commission under section '65(9)(b) of the Charities Act; and - (iii) to state whether particular matters have come to my attention. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the general Directions given by the Charities Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the next statement. ## **Independent Examiner's Statement** In connection with my examination, no other matter except that referred to in the previous paragraph has come to my attention: - (a) which gives me reasonable cause to believe that in any material respect the requirements: - (i) to keep accounting records in accordance with section 63 of the Charities Act; and (ii) to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities. have not been met or 6. ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EAST ANTRIM BATTALION HERITAGE SOCIETY (CONTINUED)** - (b) to which in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Michael J Crooks Chartered Accountant Falconer Stewart 248-266 Upper Newtownards Road Belfast BT4 3EU Dated: 26th June 2025 7. ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024** |||**Year Ended**|**Year Ended**|**Year Ended**|**Year Ended**| |---|---|---|---|---|---| |||**31 December **|**31 December**|**31 December **|**31 December**| |||**2024**|**2024**|**2023**|**2023**| ||Note|**£**|**£**|**£**|**£**| |INCOMING RESOURCES|||||| |Unrestricted General Fund||15,267||12,089|| ||||-----------||-----------| |Total incoming resources|||15,267||12,089| |RESOURCES EXPENDED|||||| |Management and administration of the organisation|||||| |Unrestricted General Costs||9,227||4,518|| |||-----------||-----------|| |Total Resources Expended|||9,227||4,518| ||||-----------||-----------| |Net Incoming Resources/(Expenditure)|||6,040||7,571| |Fund balances at 1 January 2024|||7,936||365| ||||--------------||--------------| |Fund balance carried forward at 31 December 2024|||13,976||7,936| ||||--------------||--------------| The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 8. ## **EAST ANTRIM BATTALION HERITAGE SOCIETY** ## **BALANCE SHEET AS AT 31 DECEMBER 2024** |||**Year Ended**|**Year Ended**|**Year Ended**|**Year Ended**| |---|---|---|---|---|---| ||**Note**|**31st December 2024**||**31st December 2023**|| |||**£**|**£**|**£**|**£**| |**FIXED ASSETS**|||||| |Fixtures & Fittings||2,915||1,012|| |||-------------||-------------|| ||||2,915||1,012| |**CURRENT ASSETS**|||||| |Current Account Unrestricted||11,061||6,924|| |||-------------||-------------|| ||||11,061||6,924| |**CURRENT LIABILITIES**|||-||-| ||||-------------||-------------| |**NET CURRENT ASSETS/LIABILITIES**|||11,061||6,924| |**TOTAL ASSETS LESS CURRENT LIABILITIES**|||13,976||7,936| ||||--------------||--------------| ||||13,976||7,936| ||||--------------||--------------| |**FUNDS**|||||| |Unrestricted Funds|3|13,976||7,936|| |||-------------- .||--------------|| ||||13,976||7,936| ||||--------------||--------------| |ACCUMULATED FUNDS|||13,976||7,936| ||||--------------||--------------| The Trustees acknowledge their responsibilities for ensuring that the charitable organisation keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitable organisation as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the organisation. These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006. The financial statements were approved by the trustees on 26th June 2025 Drew Buchanan MBE Trustee Dated: 26th June 2025 **EAST ANTRIM BATTALION HERITAGE SOCIETY** 9. ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** ## **1. Accounting policies** ## 1.1 Basis of Preparation The financial statements are prepared under the historical cost convention. ## 1.2 Incoming Resources The financial statements are prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated). Income represents donations received which are brought into the accounts on a cash basis. ## 1.3 Accumulated Funds The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011, the Companies Act 2006 and the Statement of Recommended Accounting Practice, "Accounting and Reporting by Charities", issued in March 2005. ## **2. Taxation** No provision has been made for corporation tax as the organisation is a registered charity. ## **3. Analysis of Movement of Funds** ||||**Net**|| |---|---|---|---|---| |||**Balance**|**Incoming/Outgoing**|**Balance**| |||**01/01/2024**|**Resources**|**31/12/2024**| |||**£**|**£**|**£**| ||Unrestricted Funds|7,936|6,040|13,976| |||--------------|----------|--------------| ||Accumulated Funds|7,936|6,040|13,976| |||--------------|----------|--------------| |4|**Fixtures & Fittings**|||| ||**Cost**|||| ||As at 1st January 2024||1350|| ||Additions||2,988|| ||||--------|| ||As at 31st December 2024||4,338|| ||||--------|| ||**Depreciation**|||| ||As at 1st January 2024||338|| ||Charge for year||1,085|| ||||--------|| ||As at 31st December 2024||1,423|| ||||--------|| ||Net book value as at 31st December 2024||2,915|| ||||--------|| ||Net book value as at 31st December 2023||1,012|| ||||--------|| **EAST ANTRIM BATTALION HERITAGE SOCIETY** 10. ## **MANAGEMENT INFORMATION YEAR ENDED 31ST DECEMBER 2024** ## **Analysis of Income** ## **Unrestricted General Fund** |**Unrestricted General Fund**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Grants|7,630|6,293| |Donations|4,215|3,389| |Concert|1,890|1,680| |Just Giving|35|445| |Shop Sales|395|282| |Gift Aid|1,102|-| ||-----------|-----------| ||15,267|12,089| ||-----------|-----------| |**Analysis of Expenditure**||| ||**2024**|**2023**| ||**£**|**£**| |Advertising|335|60| |Shop purchases|152|454| |Concert expenses|447|502| |Insurance|373|351| |Museum|207|433| |Postage and stationery|28|25| |Rent|4,750|1,900| |Volunteer breakfast|82|110| |Volunteer expenses|1000|345| |Depreciation|1,085|338| |5th Birthday|240|-| |Food|38|-| |Clothing|140|-| |Accountancy|350|-| ||-----------|-----------| ||9,227|4,518| ||-----------|-----------|