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 ac￿ssed 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 S￿nario$ 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 offi￿r.
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 re￿iVed 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 Un￿rtaintY exisls related to events or condilions that
may cast significant doubt on the charitable company's ability lo continue as a going COn￿rn. 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 reqUI￿d 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 re￿ipt. 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 be￿een those activities on a basis
consistent with the use of reSoUr￿s. 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. B￿gade UK & Rol and set up as an independent charity from 1 st September 2023.
To facilitate the new a￿angeMents. 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-