Charity registration number NIC109663 (Northern Ireland) Company registration numbor N1694162 THE NORTHERN IRELAND BOYS. BRIGADE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR TO ENDED 31 MARCH 2025
THE NORTHERN IRELAND BOYS. BRIGADE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr G Miller (Chair) Mr P Dunn (Treasurer) Rev Dr T J Mccormick Mr D Small Mr S Boyle Rev D Dunwoody Mr R Mccrossan (Appoinled 29 April 2024) (Appointed 24 March 2025) Secretary Mrs L Keys Charity number NIC109663 Company number N1694162 Registered office Newport 117 Culcavy Road Hillsborough BT26 6HH Auditor Harbinson Mulholland 6th Floor, East Tower Lanyon Plaza Lanyon Place Belfast BT1 3LP Bankers Danske Bank Donegall Square West Belfast Co. Antrim Northem Ireland BT1 6JS
THE NORTHERN IRELAND BOYS. BRIGADE CONTENTS Pa9e Trustees, report Independent auditorfs report Statement of financial aclivities Statement of financial position 10 statement of cash flows 11 Notes to the financial statements 12-24
THE NORTHERN IRELAND BOYS. BRIGADE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR TO ENDED 31 MARCH 2025 The trustees present their annual report and financial slatefflenls for the Year lo ended 31 March 2025. The financial slatements have been prepared in accordance with the accounting policies set out in nole 1 to the financial statements and comply with the chartty's goveming document. the Companies Act 2006 and "Accounting and Reporting by Chartties= Statement of Recommended Practice applicable to charib.es preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102). {effective 1 January 2019}. Objectives and activities The object of The Northem Ireland Boys, Brigade is the advancement of Christ's Kingdom among Boys and the promotion of habits of Obedien. Reverence, Discipline, Self-respect and all that tends towards a true Christian manliness. The Northern Ireland Boys. Brigade has had due regard to the public benefits that are registered wilh the Charity Commission for Northern Ireland. Public benefil The trustees have paid due regard lo guidan issued by the Charity Commission in deciding whal activities the charity should undertake. Advancement of Education The Northern Ireland Boys, Brigade offers a comprehensive range of age-spectfic programmes that cater for the varied interests of children and young people. A balanced programme is based on six key elements to give members the opportunity to learn grow and discover in a safe place.. Get Leaming, Get Adventurous. Get Involved. Get into the Bible. Get Active. Get Creative. The pro9rammes are aimed al providing opportunities to have fun, but have a special focus on developing individual potential, encouraging community involvement, providing opportunities for children and young people to be listened to and have their say. exploring faith and recognising achievement. The programmes are underpinned by a local support infraslructure and a comprehensive training programme for Leaders and members. Membership of The Northem Ireland Boys. Brigade is open to children and young people from all sections of society. Advancement of Religion The Northem Irèland Boys. Bngade seeks to provide members with an opportunity to explore the Christian faith in a safe, supported and unpressured environment. Faith development opporluntties and pastoral support are provided in partnership with local churches. denominations and a range of faith-based organisations. This seeks to benefit individuals and their communities by encouraging responsible citizenship and assisting members to consider and develop a moral framework. whilst offering a context in vthich the Christian faith can be meaningfully explored and expressed. The Northem Ireland Boys. Brigade is open and inclusive lo all children and young people of all faiths and none. Members do not need to have any prior involvement with the BB Company or the partner church.
THE NORTHERN IRELAND BOYS. BRIGADE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Achievements and performance New initiatives delivered.. Back to BB support videos A series of videos were created in August 24 to support leaders with a variety of aspects of BBNI. These include: Guidance and advice on organising camps and fesidentials. Information on available competitions and how lo participate. Instructions for delivering Ihe Duke of Edinburgh's Award An introduction lo our new resources, -God's Masterpiece" and 'Ulster Scot5," Details on major awards - President's Badge and King's Badge. Insights into BBNI and the support from the staff team Guidance on completing Leader Registration. An overview of our Scripture programme Information on training opportunities Additional Needs Toolkit Developed as a response to requests from leaders for lools to help them engage effectively with children with additional needs. The toolkit was created with support from Eden Consultancy. Youth Work Outcomes All our programmes were mapped to youth work outcomes, showing the breadth of our offering. Online resource area The site was developed in consultation with volunteers and houses a wealth of programme ideas for each section. It is the most acssed part of our website. Captain's Focus Group Created lo offer a plaffomi for encouraging captains to support captains and to gain feedback on relevanl challenges. Long Service Pack Updated Long Service pack to recognise the commitment of volunteer leaders. Legacy Programme 1,235 father figures and their boys have participated in a new programme run with Legacy. Leaders events ABIDE was held in Seplember, linking leaders online across 3 locations with over 250 attending. A thank you ev6nt was held at Stom)ont with 140 leaders attending.
THE NORTHERN IRELAND BOYS, BRIGADE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Significant activities and achievements against objectives Training The Training and Engagement Manager has a team of 40 volunteer trainers to support the delivery of Iraining programmes. 10 of these volunteers were invofved for the first time in 2024125. 950 leaders participated in training courses. 431 boys attended King s Badge Courses BBNI Leader Training was delivered on the road for the first time in Omagh wtih 54 leaders attending. 5 BBNI Leader training course5 delivered with attendance of 236 leaders. 2 Autism Awareness courses delivered by Eden Consultancy with an attendance of 60. 7 BBNI Safeguarding courses delivered with 497 leaders attending Building Your Skills for President's Badge was piloted with 16 young people in Londonderry ahead of the full roll out across all 13 regional battalions. Awards: 162 President's Badges 142 King's Badges 67 Bronze DofE Awards 26 Silver DofE Awards 11 Gold DofE Awards Leader Testirnonials: 'At BBNI Leader Training, I love Ihe focus on the gospel and the reason BB exists, much better course than the old YLT course I did 2 years ago" "My highlight was to talk to others in different companies & get ideas thal I could take away & usa in our company nights." 'The course overall. very well presented and infomiative.. came on my own and left feeling as though I'd made fimi BBNI friends having shared ideas and discussed topics together. Very worthwhile." -As someone who did the training a few years ago under BBUK this new style course is excellent and after my initial scepticism, I very quickly reali5ed this course was definitely worth cornmitting lime lo.. "Enthusiastic & empowered to teach boys about Jesus." 'High quality course, well delivered- "Excellent questions presented to the groups around dealing with Snario$ with children in our care." "A highlight for me was having the room lull of leaders that came to leam new things. even just to talk lo each other and see what they do.. "The training course was Insighfful and encouraging, the trainers involved in delivering this course were brilliant" Financial review The net movement of funds amounted to £9,904 income of which £53,425 net expenditure related to restricted activities and £63.329 net income related to unrestricted ftjnds. Tolal income generated for the period was £599,935. Al 31 March 2025 the Charity had total reserves of£1,041,742, with £375,104 relating lo restricted funds. ReseNes policy It is the policy of the charity that unrestricted funds which have not been designated for a spectfic use should be maintained at a level equivalent to nine month's expenditure. The truslees consider Ihal 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 aclivities while consideration is given to ways in which addits'onal funds may be raised. This level of reserves has been maintained throughout the year.
THE NORTHERN IRELAND BOYS. BRIGADE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Structure, governance and management The Northern Ireland Boys. Brigade runs 243 BBNI companies, with over 2,446 volunteer leaders who work with over 11,350 boys and young men every week. BBNI companies are attached to churches acros5 9 denominations. The Northern Ireland Boys, Brigade is a company limited by guarantee. company number N1694162. The governing document is the Articles of Association. This IS supported by the Regulations which provides guidance for the operation of local BBNI companies. The Northem Ireland Boys. Brigade is a charity registered with the Charity Commission in Nl, registration number NIC109663. Recruitment of trustees is outlined in the Articles of Association. Induction of new trustees is conducted by the Chair and l or the Chief offir. The trustees delegate day-to4ay management responsibilty to the Chief Officer, Lisa Keys. The Chief Officer also fulfils the role of the Company Secretary. Setting pay and remuneralion of charity's key management personnel is considered by the trustees on an annual basis. The trustees, who are also the directors for the purpose of company k2w. and who served during the Year to and up to the date of signature of the financial statements were.. Mr G Miller (Chair) Mr P Dunn (Treasurer) Rev Dr T J Mccomiick Mr D Small Mr S Boyle Rev D Dunwoi)dy Mr R Mccrossan {Appointed 29 April 2024) (Appointed 24 March 2025) statement of trustees. responsibilities The trustees, who are also the directors of THE NORTHERN IRELAND BOYS. BRIGADE 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). The trustees, report was approved by the Board of Tnjstees. Mr G Miller (Chair) Trustee Mr S Boyle Trustee Date:.....
THE NORTHERN IRELAND BOYS. BRIGADE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE NORTHERN IRELAND BOYS. BRIGADE Opinion We have audited the financial statements of The Northem Ireland Boys. Brigade (the 'charity') for the period ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes lo the financial statemenls, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Uniled Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standarf applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial ststements: give a true and fair view of the state of Ihe charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources. including its income and expenditure. for the period then ended: have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} {effective 1 January 20151- (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102),. have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Intemational Standards on Auditing (UK) {ISAs {UK}} and applicable law. Our responsibilities under those standards are further described in the Auditorfs 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 Standariy, and we have fulfilled our other ethical responsibilities in accordance 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 concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied. we have not identified any material uncertainties relating to events or conditions that. individually or collectively, may cast significant doubt on the charily's ability to continue as a going concem for a period of at least tsvelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevanl sections of this report. Other infomation The other information comprises the infom)ation included in the annual report other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial ststements does not cover the other infomation and. except lo the extent otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our responsibility is to ad the other information and. in doing so, consider whether the other infomation is materially inconsistent with the financial statemenis or our knowledge obtained in the course of the audit, or olherwise appears to be malerially misstated. If we idenbfy such material inconsislencies or apparent material misslaternents, we are required to detemiine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we conclude that there is a material misststement of this other information, we are required to report Ihat fact. We have nothing to report in this regard.
THE NORTHERN IRELAND BOYS. BRIGADE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE NORTHERN IRELAND BOYS. BRIGADE Opinions on other rnatters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the infomiats'on given in the trustees, report for the financial Year to for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is consistent with the financial staternents., and the directors, report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatemerits in the directors. report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept. or retums adequate for our audit have not been received from branches not visited by us; or the financial statements are not in agreement the accounting records and retums" or certain disclosures of trustees. remuneration specified by law are not made; or we have not reiVed all the information and explanations we require for our audit,. or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the sfflall companies. exempbons in preparing the Irustees, report and from the requirement to prepare a straiegic report. 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 preparalion of the financial statements and for being satisfied that they give a true and fair view. and for such intemal 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 stalements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing. as applicable. matters related to going concem 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 altemative but to do so. Auditor's rosponsibilitios for Ihe audit of the financial statements Our objeclives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whelher due lo fraud or error, and to issue an auditorfs 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 rf, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on Ihe basis of these financial slatements. Irregularities, including fraud, a instances of non-compliance wrth laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
THE NORTHERN IRELAND BOYS. BRIGADE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE NORTHERN IRELAND BOYS. BRIGADE Explanation a5 to what extent the audit was considered capable of detecting irregularities, including fraud The objectives of our audit in respect of fraud. are- to identify and assess the risks of material misstatement of the financial statements due to fraud- to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks. and to respond appropriately io instances of fraud or suspected fraud identified during the audit. However. the primary responsibility for the prevention and delection of fraud rests with both management and those charged with governance of the charitable company. Our approach was as follows.. We obtained an understanding of the legal and regulatory requirements applicable to the charitable company and considered Ihat the most significant are Ithe Companies Act 2006, Ihe Charities Act 2008, the Charity SORP. and UK financial reporting standards as issued by the Financial Reporting Council. We obtained an understanding of how the charitable company complies with these requirements by discussions with management and those charged with govemance. We assessed the risk of material misstatement of the financial statements. including the risk of material misslalement due to fraud and how it might occur. by holding discussions with management and those charged with governance. We inquired of management and those charged wtlh govemance as to any known instances of non- compliance or suspected nonvcompliance with laws and regulations. Based on this understanding. we designed specific appropriate audit procedures to identify instances of non-cornpliance with laws and regulations. This included making enquiries of management and those charged with govemance and obtaining additional corroborative evidence as required. As part of an audit in accordance with ISAS (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also-. Identify and assess the risks of material misstatement of the financial statements, whether due lo fraud or error. design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficienl and appropriate to provide a basis for our opinion. The risk of not detecting a material rnisstatemenl resulting from fraud is higher than for one resutting from error, as fraud may involve collusion, forgery. intentional omissions. misrepresentations, or the override of intemal control. Obtain an understanding of intemal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but nol for the purposes of expressing an opinion on the effectiveness of the charitable company's intemal conlrol. Evaluate the appropriateness of accounting policies used and the reasonablenes5 of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concem basis of accounting and, based on the audit evidence obtained. whether a material UnrtaintY exisls related to events or condilions that may cast significant doubt on the charitable company's ability lo continue as a going COnrn. If we onclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or. if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future evenls or conditions may cause the charitable company to cease to continue as a going concern. Evaluate the overall presentation. structure and contenl of the financial stalements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with govemance regarding. among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
THE NORTHERN IRELAND BOYS. BRIGADE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE NORTHERN IRELAND BOYS. BRIGADE A further description of our responsibilities is available on the Financial Reporting Council's website at.. hltps'.11 www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable companws members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than Ihe charitable company and the charitable company's members as a body, for our audit work, for this report. or for the opinions we have formed. cRfy G_ Angela Craigan (Senior Statutory Auditor) for and on behalf of HM Chartered Accountants Chartered Accountants Statutory Auditor 6th Floor, East Tower Lanyon Plaza 8 Lanyon Place Belfast BT1 3LP 1910812025
THE NORTHERN IRELAND BOYS. BRIGADE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR TO ENDED 31 MARCH 2025 Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds 9 month 9 month period period 31 March 31 March 2024 2024 Total 9 month period 31 March 2024 Year to 31 March 2025 Year to Year to 31 March 31 March 2025 2025 Notes Income from: Donations and legacies Charitable activilies Investments 3.705 381.671 1.774 212,785 216,490 381.671 1.774 3,049 241,085 1.760 155,281 158,330 241,085 1.760 Total income 387.150 212.785 599.935 245,894 155.281 401.175 Expenditure on-. Charitable activities 323.821 266,210 590.031 266.485 215.077 481.562 Total expenditure 323.821 266,210 590.031 266.485 215,077 481,562 Net incomel{expenditure) 63.329 153.425) 9,904 (20,591) {59,796) 180,387) Transfers to reserves 23 623,900 488,325 1,112,225 Net movement in funds 63.329 (53,425) 603.309 428,529 1,031,838 Reconciliation of funds: Fund balances at 1 April 2024 603.309 428,529 1,031,838 Fund balances at 31 March 2025 666,638 375,104 1,041.742 603,309 428,529 1.031,838 The statement of financial activities includes all gains and losses recognised in the Year to. All income and expenditure derive from continuing activities. During the 31 March 2024 financial period, operations commenced on 1st July 2023, therefore comparative figures include amounts in relation lo the 9 month period to 31 March 2024 only.
THE NORTHERN IRELAND BOYS. BRIGADE STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 12 551,002 572,574 Current assets Stocks Debtors Cash at bank and in hand 13 14 10.515 4,385 649.860 2.797 34.539 642.252 664.760 679,588 Creditors: amounts falling due within one year 15 (174,020) (220.3241 Net current assets 490,740 459,264 Total assets less current liabilities 1,041,742 1,031,838 The funds of the charity Restricted income funds Unrestricted funds 17 18 375,104 666.638 428.529 603.309 1,041.742 1,031,838 The company is entided to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the Year lo ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of financial ststements. The members have not reqUId the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006. for the Year to in question in accordan with section 476. These financial statements have been prepared in accordan with the provisions applicable lo companies subject lo the small companies regime. The financial statements were approved by the trustees on ... l..S.J.0.8 | ?S Mr G Miller (Chairl Trustee Mr S Boyle Trustee Company registration number N1694162 (Northem Ireland) 10-
THE NORTHERN IRELAND BOYS. BRIGADE STATEMENT OF CASH FLOWS FOR THE YEAR TO ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash gènerated from operations 21 10,593 1,239,091 Investing activities Purchasè of tangible fixed assets Investment income received (4.760) 1,775 {598,599) 1,760 Net cash used in investing activities (2.985) (596.8391 Net cash generated from financing activities Net increase in cash and cash equivalents 7.608 642,252 Cash and cash equivalents at beginning of Year to 642.252 Cash and cash equivalents at end of Year to 649.860 642.252 11
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO ENDED 31 MARCH 2025 Accounting policies Charlty Information THE NORTHERN IRELAND BOYS, BRIGADE is a private company limited by guarantee incorporated in Northern Ireland. The regislered office is Newport. 117 Culcavy Road. Hillsborough, BT26 6HH. 1.1 Reporting period The financial slalements presenled are for the year ended 31 March 2025. The Northem Ireland Boys, Brigade was merged wrth The Boys, Brigade Nl Dislricl on 1st July 2023. therefore whilsl the comparative amounts presented are to the period ended 31 March 2024. they represent just 9 months of operaling activities. 1.2 Accounting conventlon The financial statements have been prepared in accordan with the charity's governing document. the Companies Act 2006. FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" {'FRS 102") and the Charities SORP "Accounling and Reporting by Charities.. Statemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 1021" (effective 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterting. which is the functional currency of the charity. Monetary amounls in these financial statements are rounded to the nea$1 £. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investmenl properties and rtain financial instrumenls al fair value. The principal accounting policies adopted are set out below. 1.3 Going concern Al 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 concem basis of accounting in preparing the financial ststements. 1.4 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 or grantors as to how they may be used. The purposes and uses of the restricled funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.5 Income Income {including govemmenl grants} 15 recognised when the charity is legally entitled lo it after any performance conditsons have been met. the amounts can be measured reliably. and it is probable that income will be received. Cash donalions are recognised on reipt. Other donations are recognised once the charity has been notified of the donation, unless perfomiance conditions require deferral of the amount. Income tax recoverable in relation to donations received under GiftAid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or otherwse if the charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 12-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Accounting pollcies (Continued) Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured r81iably. and it is probable that income will be received. 1.6 Expenditure Expenditure is COgniSed once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared c051s. including support costs involved in undertaking each activity. Direct costs attributable to a single activily are allocaled directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attrFbutable to a single activity are apporb.oned beeen those activities on a basis consistent with the use of reSoUrs. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.7 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequenuy 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 Fixtures and fittings 4 % straighl line 10°/0 straight ling The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and Ihe carying value of the asset. and is recognised in the statement of financial activities. 1.8 Impairment of fixed assets At each reporting end date. the charity reviews the carying 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 lif 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. dired labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Ilems held for distributs'on 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 equivalent5 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 wilhin borrowings in current liabilities. 13-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Accountlng pollcies (Contlnuodl 1.11 FinanGial inslruments 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 finanaal 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 stalements, when there is a legally enforceable right to set off the recognised amounts and there is an intenlion to settle on a net basis or to realise the asset and settle the liability simultsneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances. are initially measured al transaction price including transaction cosls 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 th8 present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amorknsed. Baslc flnanclal Ilabilities Basic financial liabilities. induding creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction. vthere the debt instrument is measured al 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 amorlised cost, using the effective interest rate method. Trade creditors are obligations lo pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as currenl liabilities if payment is due within one year or less. If not, they are presented as nonrycurrent liabililies. Trade creditors are recognised initially at transaction price and subsequently measured at amortised st using the effective interest method. Derecognition of financlal Ilabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.12 Employeo benofits The cost of any unused holiday enb'tlement is recognised in the period in which the employee's services are received. Tem)ination beneffls are r8cognised immediately as an expense when the chartty is demonstrably committed to teminate the employment of an employee or lo provide temination benefits. 1.13 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an unrestricted expense as thay fall due. 14-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Critical accounting estimates and judgements In the application of the charity's accounting policies. Ihe 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 underfying 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. Income from donations and legacies Unrestricted Restricted funds funds Total Unrestricted Restricted funds funds 9 month 9 month period to period to 31 March 31 March 2024 2024 Total 9 month period to 31 March 2024 Year to 31 March 2025 Year to 31 March 2025 Year to 31 March 2025 Donations and gifts Grants 3.705 6.031 206.754 9.736 206.754 3,049 3,681 151,600 6,730 151,600 3.705 212.785 216.490 3.049 155.281 158,330 Grants Dormant Accounts Fund Nl Education Authority Rank Foundation The Ulster-scots Agency Other 18,600 95.000 28.000 10,000 18,600 95,000 28,000 10.000 173.000 30,222 173.000 30.222 3,532 3,532 206,754 206,754 151,600 151,600 15-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Income from charitable actlvities Unrestricted funds Unrestricted funds 9 month period to 31 March 2024 Year to 31 March 2025 Charitable activities Capitation and membership fees Course & letting fees Supplies Other income Room hire 320,869 40,931 10.647 2,668 6.556 190,693 33,321 7,451 1,951 7.669 381.671 241.085 InGome from investments Unrestricted Unrestricted funds funds 9 momth period lo 31 March 2024 Year to 31 March 2025 Other income 1,774 1,760 16-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Expenditure on Charitable activities Charitable activities Charitable activities 9 month period to 31 March 2024 Year to 31 March 2025 Direct costs Staff costs Depreciation and impairment Insurance Light & heal Telephone Printing & stationery Programme expenses Staff deployment Travelling expenses Advertising & recruitment Repairs & renewals Amortisation of grant Bank interest & fees Postage Licensing fees 250,650 26,331 35,393 8,318 4,473 13,367 75.699 157,187 26,025 18,477 8,002 2,689 19.208 56.582 8,488 1,672 35,107 23,308 (3,3591 2,315 5,187 84,000 4,229 31.817 14,333 1,971 10,060 84,720 561,361 444,888 Share of support and governance costs {see note 7) Governance 28,670 36,674 590.031 481.562 Analysis by fund Unrestricted funds Restricted funds 323.821 266.210 266.485 215.077 590.031 481,562 Support costs allocated to activities 9 month period to 31 March 2024 Year lo 31 March 2025 Govemance costs 28,670 36.674 9 month period to 31 March Year to 31 March 17-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 Support costs allocated to activities {Continued) 2025 2024 Governance costs comprise: Audit fees Legal and professional 3,500 25,170 3,000 33,674 28,670 36.674 Net movemént in funds 2025 2024 The net mov8ment in funds is stated after chargingl(crediting)'. Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assets 3,500 26,332 3,000 26,025 Trustees None of the trustees (or any persons connected wtth them) received any remuneration or benefits from the charity during the Year to. 18-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 10 Employees The average monthly number of employees during the Year to was: 9 month period to 31 March 2024 Number Year to 31 March 2025 Number 9 month perlod to 31 March 2024 Year to 31 March 2025 Employment costs Wages and salaries Social security costs Other pension costs 228.521 15,238 6.891 142,161 10,611 4,415 250.650 157,187 There were no employees whose annual remuneration was more than £60.000. Remuneration of key management personnel The key management personnel of the charity comprises 2 members of staff to include the Chief Officer and the Training and Engagement Manager. During the 31 March 2024 financial period. operations commenced on 1st July 2023, therefore comparative figLJres indude amounts in relation to the 9 month period to 31 March 2024 only. 9 month period to 31 March 2024 Year to 31 March 2025 Aggregate compensation 93,769 72.730 11 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 19-
THE NORTHERN IRELAND BOYS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 12 Tangible fixed assets Fr••hold land Flxtures and and buildin95 fittings Total Cost At 1 April 2024 Additions 547.468 51,131 4.760 598,599 4,760 Al 31 March 2025 547.468 55.891 603,359 Depreciation and impaimient At 1 April 2024 Depreuation charged in the Year to 21.899 21,899 4,126 4,433 26,025 26,332 Al 31 March 2025 43,798 8,559 52,357 Carrylng amount At 31 March 2025 503,670 47,332 551,002 At 31 March 2024 525.569 47,005 572,574 13 Stocks 2025 2024 Finished goods and goods for resale 10,515 2,797 14 Debtors 2025 2024 Amounts falling due withln one year. Trade debtors Prepayments and accrued income 2,573 1,812 2,622 31,917 4,385 34.539 15 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Trade creditors Other creditors Accruals and deferred income 8,078 25.141 135,688 5,113 5,356 63.713 140,875 10.380 174,020 220,324 -20-
THE NORTHERN IRELAND BOYS, BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 16 Retirement benefit schemes 9 month period to 31 March 2024 Year lo 31 March 2025 Defined contribution schemes Charge to profit or loss in respect of defined contn"bution schemes 6,891 4,415 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the schem8 are held separately from those of the charity in an independently administered fund. 17 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specFfic conditions by donors as to how they may be used. At 1 April 2024 Incoming resources Resources expended Transfers At 31 March 2025 Wing. Comm J S Higginson T G Robinson J M Shearer Mr & Mrs J S Alexander Mrs J Gifford Mrs W H Mcvicker Judge Lockett- KG VI Programme NIHQ Appeal Friends of Newport Activities lo further BB Object Furnishings Wear & Tear Chapel Grant DormantAccounts Fund Nl Rank Foundation Rank Foundation - Training Rela Lila Howard Foundation Mission 2026 Slep Up 100 250 1,130 5,481 1,000 3,100 1100) 1250} {1,130} 15,481 } 11,000} {3,100} 1,000 242.246 45.872 7.381 2.140 2.140 35.000 32.204 12.751 26.734 10,000 {1,0001 6,031 (10,950) 237,327 45.872 3.683 2.140 2.140 35,000 18,754 18,127 176.532 (180.230) {13.450} {24.8461 (26.7341 (10.000) 30.222 11,061 1.000 11,061 1.000 428.529 212.785 (266.210) 375.104 21
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 17 Re$trl¢ted funds (Contlnued) Previous period: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 Wing. Comm J S Higginson T G Robinson J M Shearer Mr & Mrs J S Alexander Mrs J Gifford Mrs W H McBicker Judge Lockett- KG VI Programme NIHQ Appeal Friends of Newport Activities to further BB Object Furnishings Wear & Tear Chapel Grant DormantAccounts Fund Nl Rank Foundation Rank Foundation - Training Rela Lila Howard Foundalion The U15ter-Scots Agency 100 250 1,130 5,481 1,000 3,100 250 1,130 5,481 1,000 3,100 1,000 249,515 45,872 45,574 2,140 2,140 35,000 41,930 11,653 1,349 41.091 1.000 242.246 45.872 7.381 2.140 2.140 35,000 32,204 12.751 3.681 (10.950} 95,000 (133,193) 18,600 28,000 (28.326) (26,902) (1.349) (14.357) 26.734 10.000 10.000 155.281 (215.077) 488.325 428.529 18 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and granls which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 April 2024 Incoming Resources resources expended Transfers At 31 March 2025 General funds 603.309 387,150 (323,821) 666,638 Previous period: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2Q24 General fund5 245,894 (266.485) 623,900 603.309 -22-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 19 Analysis of net assets betweon funds Unrestricted funds 2025 Restricted funds 2025 Tolal 2025 At 31 March 2025: Tangible assets Current assetsllliabilities) 277.539 389.099 273,463 101,641 551,002 490,740 666.638 375,104 1,041,742 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl{liabilities) 286,294 317.015 286.280 142.249 572.574 459.264 603,309 428.529 1.031,838 20 Related party transactions There were no disclosable related party transactions during the Yeaf lo (2024 - none). 21 Cash generated from operations 2025 2024 Surplus for the Year to 9.904 1.031.838 Adjustments for: Investment income recognised in statement of financial activities Depreciation and impaimient of tangible fixed assets (1.774) 26,331 {1,7601 26,025 Movements in working capital: (Increase) in stocks Decreasel{increase) in debtors {Decreaseyincrease in creditors (7,718) 30,154 {46,304) (2,797) (34.539) 220.324 Cash generated from operations 10.593 1.239.091 22 Anatysis of changes in net funds The charity had no material debl during ihe year. -23-
THE NORTHERN IRELAND BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR TO ENDED 31 MARCH 2025 23 Transfer to reserves During the period 1 April - 31 March 2024 The Boys. Brigade Nl District negotiated an exil agreement with Boys. Bgade UK & Rol and set up as an independent charity from 1 st September 2023. To facilitate the new aangeMents. a company limited by guarantee was incorporated on 2nd February 2023. The Northern Ireland Boys. Brigade. Company Number N1694162. A new charity was registered - The Northem Ireland Boys, Brigade {NIC109663) which was merged with The Boys. Brigade Nl District on 1st JUW 2023. Funds from The Boys. Brigade Nl District were transferred to The Northem Ireland Boys, Brigade on 1st July 2023. -24-