Charity Number SC012069 278° GLASGOW COMPANY- THE BOYS, BRIGADE Tru9tees' Report And Financial StAtemen¢s For the year ended 31 August 2025
27*b GLASGOW COMPAI¥Y- THE BOYS, BRIGADE CoDteDts Page Truste. Report Independent Examiner's Report Stat¢n]¢nt of Fillancial Activities Balance Sbe¢t Notes to the Accounts Lktsiled Ststement of Financial Adivitie8 13
278" GLASGOW COMPANY- THE BOYS, BRJGADE Trustees. Report for the year ended 31 August 2023 The Trust¢es PTescnt their annual report and financial statancnts of the charity for th¢ y¢ar ended 31 August 2025. The financial statements have been prcparcd in accordanc¢ with th¢ accounting policies s¢t out in note I to the accounts and comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (a5 amended) and Ac¢ountin8 and Reporting by Charities- Staternent of Recommended Pra¢tice applicable lo ¢hariti¢s preparing their accounts in accordance with the Financial Rcporting Standard applicable in the UK and Rcpublic of Ireland (FRS 102) (as am¢nded for accounting periods commencing on or after O l Jarnuary 2019). Objectives and activltles The 278 Glasgow Company 15 Part of Glasgow Battalion which in turn is part of The Boys. Brigade nation&lly. As such we are govcrncd by the Constitution of the national organisation. The Boys, Brigade is a Christian unifornied organisalion and is committed lo Christian outreach work within ourcommunilies. Tb¢ object of the Brigade and the 278, Gla8gow Company 18. The Advancement of Christ's Kitsgdom among boy5 and the promotion of babits of Obedien¢e, Reveren¢e, Discipline. Self Respect and all that tends lowards a true Christiatj manlineBs.' The aims of the movement are promoted by Christian tea¢hin8 and programmes of activities such as team building skills. sport. physical activity, Community service, drill, arts & crafts and Bible leaming. Each Company r¢quires to be linked to a Church and the 278 Company is attached to Netherlee and Stamperland (Church of Scotland). Neth¢rl¢e and Siamperland Church is partly responsible for the Christian education of the members of the Company. Achievement find performance During tlie session 202412025 the Company operated three sectiotts. Members recorded during the statislical return for 2024125 were as follows: Anchor Boys (Ages Pl - P3) Junior Section (Ages P4- P6) Company & Seniors (Ages P7 - S6) Total Complcment 17boys 12 boys Following four years of membetEhip decline in a row, we arc plcased lo be able to report an incr¢ase in members this year for thc first time since the pandemic (up from 28 boys last year). Changing attitude8 during the pandemic resulted in a notic¢able differencc in attracting and retaining members, a trend which hgs sadly also been experienced by other BB companies and youth organisations experienclng membership declines lnd closurcs, with School attendance also suffering. Whilst we can be pleased at this year's much welcome improvement, we must guard against any complaccncy within this backdrop. Over the year the number of regisl¢rcd staff incrcascd slightly. up to 6 from 5 in the previous year. The Company had I Chaplain, I Captain and 4 Warrant ol¢cr8. Page I
278° CLASGOW COMPANY- THE BOYS BIUCADE Trustees, Repor¢ (Continued) for the year ended 31 August 2023 Each Se¢lion uses the BB Award SINcture durtng ils activities. The highest aolade that Can be achieved is the King s Badge. In this session we were deli8hted that S8t Jacob Haw and Sgt Andrew Thomson a¢hieved this accolade. The boys were presented with their Certificates by Dr Joseph J Morrow CVO CBE KC LLD DL FRSE The Right Honorable the Lord Lyon King of Arms at Glasgow City Chaml)ers on 29 May 2025. This was a historic evening, as these were the first King's badg¢s to be presented in 70 years. Earlier in May the boys were pr¢s¢nled with their King's Badges by Nlr. Stan Riddet, a former Glasgow 278 memb¢r, al their Annual Inspection and Display ID the church hall, enabling tb¢ badges to be worn with prAd¢ on parade and al the fomal presentation cereinony in the City Chambers. The King's Badge was first introduced in 1886 and was followed by the Queen's Badge in 1954 when Que¢n Elizabeth11 became Patron of The Boys, Brigade and granted her approval for its creation. In 2024 Kin8 Charles Ill was appointed Patron and granted his approv&1 for this pr¢stigious award to once again become the King's Badge. The King's Badges presentcd this year wer¢ therefore th¢ first to have been presented since the reign of King George Vl. We congratulat¢ th¢ boys on this historic achievement and hope it will be a m¢mory th¢y will long remember and cherish. We also hope il will inspire them to become officers and leaders in the Company and pass on what tbey have learned to the next generation of BB Boys. Leaders for the s¢ssion were as follows: Company Captain.. Alistair Haw oiricer in Char8¢. Anchor Boys.. Alislair Haw Officer in Charge, Junior Section.. Caroline Watson-Sw¢¢n¢y Officer in Char8¢, Company Section.. Alistair Haw (with support of 231 Glasgow Company Captain Peter Dale & officers- see below) The Company Chaplain was Rev. Scott Blythe. Com Activities Anchor Boys & Junior Section Both s¢¢lions continued with their core activities of Christian faith promotion and basic drill, combined with various activities including games (football, ho¢key. baskctball, curlin¥, parachute games, dodgeball elc.) arts and crafts, cake decoration and 8eneral educational work. Both s¢¢¢ions were able to hold their popular Halloween, Christmas and Easter parties. W¢ wer¢ delighted to have been abl¢ to hold well att¢nd¢d display5 With parents and guardians in attendance for both s¢¢lions. CompAnylSenior$ During this session 278 Company Section continued to work with 231 Glasgow Company Section, which had traditionally been based at the fornier Stamperland Parish Church. Doyj fiY)ni all JCitivliJ of biitli &J l & L78 Cviiiyalll¥S iljr Cliui¥lI'b Rriliriiibidli SuiJd4y sri vi¥¢. AndW Thomson {278) and Calum Mclean {231) r¢ad the nam¢t+ of the fallen. and Kyle Baird (278) atid Ollie Ma¢Fie (231) laying ihe wreath. Page 2
278" GLASGOW COMPANY- THE BOYS BRIGADE Trustees, Report (Con¢inued) for the year ended 31 August 2025 A 2311278 team won the Caihkin District BB Quiz for the third year in a row (this year's team consisted of Adam Black, Jacob Haw, Andrew Thoinson, Calum McLean. Ross Armet & Adam Cameron) The Boys also held a joint Cbristmas night out, bowlin8 at Braehead. The year was rounded off with the Componylseniors holding its Inspection, Display & Prize8iving in the N¢iherlee & Slamperland Building on Ornionde Av¢. Gener41 Lewis Roy was named Best 278 Anchor Boy. Luke Baird was named Best 278 Junior Section Boy. Andrew Thomson was named Best 2311278 Company/Seniors Boy. During the year the Company mad¢ a donation of £4¢N) to Netherle¢ and Starnperland Parish Church. The Boys supported a Church Christmas Tr¢¢ FaIr/FtIva1. running the cho¢olatc lombola. The event rAi8¢d £1.102.29, all of which was donated to 278 fijnds. Financial review The Trustees are satisfied with the financial position of Ille Company at the year end. All se¢tions funds are in surplus with total funds at the year-end of £25,377 (2024.. £21.902). The Trustees consider that there are sufficient SerVeS lo ¢nabl¢ the Company to continue lo operate over the next twelvc months. Reserves pollcy It is the aiin of th¢ Trustees to hold between nine and twelve months operalin8 costs on each of the individu81 funds as reserve5. Risk man*gement Risk VIeW, both financlal and operational, is an extremely imponant item for the Trustees, who have identified the many risks th¢ Charity faces. The Trustees regularly review and update the risks faced by the charity and hav¢ systems in place to control #nd manage these risks in accordance with guidance received froin the Boys, Brigade nationally. Strkneture• gov¢rn4nee• and management New Tiustees are appointed by resolution of the Trustees and are selected whcre they have tlie necessary skills to contribute to the aim8 and objectives of The Boys. Bri8ade. We seek to appoint appropriately qualified Trustees as the nced ari5CS. It is with sadness that, in February 2026, we acknowledged the passing of Tnjstee John Montgoinery. John had been a stslwart of the BB movement for all of hts life but particularly with the 278, where he served as Captsin and Prin¢ip81 Trustee. Th¢ affairs of the Trnsl are managed directly by the Trustees. The prlncipal contact is R A Mair. All adininistration and governance is ¢arri¢d out by the Trustees who volunt¢¢r without charge. Page 3
th 278 GLASGOW COMPANY- THE BOYS BIUGADE Trystee5' Report (Continued) for the year ended 31 August 2025 Futllre Developments The Company is keen to continue developing the education of the boys under ils car¢ and to be able to continue with a programme of activities 2nd events in a safe environment that will give the boys fun and friendship as they grow. physically) m¢ntally and spiritually. The Company is financially healthy. All officers And newly appointcd olricers must complcte training courses to develop their child protection lead¢rship and other skills. They must also now complete online training as required by BBHQ delivered via the Online Bri8ade Mana8er Portal. The annual cost of maintainin8 the minibus is assisted by donations from all the users which helps to defray ihis expenditure. However, dug lo the infrequent use of the minibus by the Company* the Trustees have taken th¢ d¢¢ision lo sell Ili¢ minibus b¢for¢ its current MOT expires on 31 Au8USt 2026. All frequent users of the minibus hav¢ been inforn]¢d of this de¢ision. It is important that we increase the number of leaders, trustees and supporters to ensure the long-tem) security of the Company. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charlty number SCO12069 Principal oifice 130 Ormondc Avenue Neih¢rl¢¢ Glasgow G44 3SL Trus¢ees R A Mair (Chairperson and Treasurer) AL McDonald C S McGowan J S Montgornery (deceased Feb 26) AMHaw Independent Examiner Alexander Johnston Chartered Accountant 9 Williamwood Park Netherlee Glasgow G44 3TD B#nkers Bank of Scotland pl¢ PO Box 1000 BX2 ILB Page 4
278° GLASGOW COMPANY- THE BOYS BRIGADE Trustees, Report (Continued) for the year ended 31 August 2025 Respoosibilities of the Trustees Scottish Charity Law requires the Trustees to prepare financial statements for each financial year that show a true and fair view of the slate of affairs of the charity and its financial activities for that year. In preparing the financial statements th¢ Trustees ar¢ required to: Selcct suitable accounting policies and thcn apply them consistently* Make judgments and estimates that are reasonablc and prudent: State whether applicable accounting standards and Statements of recoinmended pra¢ti¢e have becn followed, subject to any departure5 disclosed lnd explained in the financial statements, and. Prepare ihe financial statements on the going concern basis unless it is deemed inappropriate ¢0 presume that the charity will continue in business. The Trustees arc responsible for keeping proper accounting rccords that disclose with r¢asonable a¢curacy at any time. the financial position of the charity and lo enable Ihem to ensure that th¢ finan¢ial statements coniply with the Char&li¢s and Truslee Investment (Scotland) Act 2005 and Ihe Charities Accounts {Scotland) Regulations 2006 (as amended). They are also responsibl¢ for 5afegu8rding the a8sels of the charity and hence for taking reasonable steps for th¢ prevention 8tJd detection of fraud and other irr¢gularities. Approved by the Trustees and si8ned on their behalf on 28 May 2026. RAMair Trustee PAge 5
278 GLASGOW COMPANY- THE BOYS BIUGADE Report of the Independent Examiner to the Trustees of the 278 Glasgow- The Boys Bri£ade I report on tbe accounts of the Cbarity for tbe year ended 31 August 2025 which are s¢t out OD pages 7 to 12. Respective re8ponsibilities of trust¢es and ¢xaminer The charity's tStee8 are responsible for th¢ preparation of the accounts in accordance with the temis of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (S¢otland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10{ l ) (a) to (¢) of the Accounls Re8ulations does not apply. 1¢ is my responsibility to examine thc accounts as requir¢d under Section 44(1) (c) of the Act and to slat¢ wh¢ih¢r particular matt¢rs have Come lo my attention. Basis of independent examiner's statement My examination is ¢arri¢d out in accordance with Regulation I l of the Charities Accounts (Scotland) Regulaiion8 2006 (as amended). An examination includes a revicw of Ihc accounting records kept by the charity and a comparison of the accounts presented with thos¢ records. li also includes consideration of any unusual items or disclosures in the accounts and 5ecks explanalioDS from the trustee8 concerning such Inatters. The pro¢cdures undertak¢n do not provide all Ihe evidence that would be required in An audit. and consequently I do nol express an audit opinion on th¢ view giv¢n by tb¢ aounts. Independent examiner's statement In the coutse of rny examination, no matter has come to my attention: . Which gives me rcasonable cause to believ¢ that, in any material respect, the requireinents.. To keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Re8ulatiODS (as amended), and To prepare accounts which accord with the ac¢ounling records and comply with Regulation 8 of the 2006 Accounts Regulations (as amended} have not been met, or To which. in my opinion, att¢ntion should be drawn in order to enable a proper understandin8 of the accounts to be reached. Alexander Johnston Chartcred Accountant 9 Williamwood Park Netherlee Glasgow G44 3TD 28 May 2026 P4ge 6
278th GLASGOW COMPANY - THE BOYS. BRIGADE STATEMENT OF FINANCIAL ACTIVITIES or ear ended 31st t 2025 Unrestrlcted Funds 2026 Unrestricted Funds 2024 Notgs Income and endowmentsfrom: Donations Charitable acllvities other Investrnonl Income Total Income 7,124 2.611 2,205 2,563 314 9.735 5.082 Expendlture on: Fundraising Charitable 8clivltle$ Total expendlture 6,260 6,260 6,946 6,946 Net Income/lexpendlture 3.475 11,864) RECONCIUATIONOF FUNDS 10. Total funds brought forward 21,902 23,766 TOTAL FUNDS CARRIED FORWARD 25,377 21,902 The note• on pages 9 to 12 forni part of tho•e flnan¢lal statomfrnts. Pago 7
278th SGOW COMPANY - THE BOYS. BRIG BALANCE SHEET t31 ust 025 Unrestrlcted Unr8strlcted Funds Fund¥ 2025 2024 Notes FIXED ASSETS Tangible assets 1.529 2,040 CURRENT ASSETS Debtors Cash at bank and In hand 491 24,033 24.524 346 19,692 20,038 CREDITORS Amounts falllng due In le88 than on8 ye8r 676 176 NET CURRENT ASSErs 23.848 19,862 TOTAL ASSETS LE55 CURRENT LIABILITIES 25.377 21,902 NET ASSETS 25,377 21,902 FUNDS Unreslricled funds TOTAL FU14DS io. 25,377 25.377 21,902 21,902 Th888 accounts were approved by the Trustees on 28 May 2026 and slgned on their behalf by.. Trustge RAMalr Trustee C S McGowan The Trotes on pages 9 to 12 forni part of tha8e financial 8tat8ments. Pa9e 8
278th GLASGOW COMPANY - THE BOYS. BRIGADE NOTES TO THE FINANCIAL STATEMENTS or the earonded 31st Au ust 2025 1. AGGountlng poliGi88 1.1. Basls of preparatlon The financial statements have bean prepared In awordanGe with Accounting and Reporting by Charftl8B.' Statement of Recommended Practice applicable lo charitiés prèparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2015) and the Finan¢i81 Reporting Standard applicable in the UK and Republic of Iraland IFRS 1021, the Charities and Tru8190 Investment IScot18nd} Act 2005 and the CharStS98 Awunls (S¢otlandl Regulauons 2006 las am8ndedl. Thg ¢haiity constltules 8 publlc entity as d¢fln&d by FRS 102. 1.2. InGomg Income IB credlted in the accoun18 when it 18 recelvabl6. 1.3. R8sour¢•8 expended Resources expended are Included In the 81atem8nl of financlal acllvllle8 on an 8ccrua18 b8818, Inclu$lvo of value added lax which cannot be rocovergd. Charitabl8 expenditure relates to the cost of delivering the services of the chaiSty and includes nec888ary 8LlPPOrt CO8t8. Governance ¢0818 are i>J8t8 at1butabI8 to the compliance wth 81alulory requirements. 1.4 Tanglble flxed a88•t• Dgpreciatlon 18 provlded 01 the followlng annual rat08 In order to write off each 888et over Its 8611mated u881ul Mini Bu8- 25% per annum on the TeduGing balance m¢lhod. 1.5 Fund8 Th6r8 ar6 threo ¢atggorie8 of fund - Unrn•trict•d goneral funds These are lunds whlch can be used in accordance wlth the ch8ritable objects 81 the di8crellon of the trustees. Unrestrfctod deslgnatod fund8 These are funds that h8ve bean set Aslde by the Tru8tee¥ lor spe¢lflo purp0888 relatlng to Ihe charllable objectives of the oorrpany. Restri¢t&d funds The8e are funds thgt are donated to the company for a Specific purposes and c8nnol be utlli88d for any other purpose other than that donated. The Gharity has no restricted funds. Page 9
278th GLASG W COMPANY - THE BOYS. BRIGADE OTES NA CIAL STATEMENTS CONTINUED For the ar endttd 31st Au ust 202 Totsl 2025 Totsl Notes 2. Income from donatlons G8neral Donatlon8 Collections 7,124 2,021 184 2,205 7.124 Incom8 from donallon$ and collectionB for the current and prior year was all unrestrfcted. 3. Income from charltable artlvltS•s Subscrlptions Fundral8lng Glfl Ald R•¢ov•ry 2,120 2,217 491 2,611 346 2,563 Ineom& from chrlloble actlvltle8 lor th8 curr•nt 4nd prfor y•8r w8$ all unreslrl¢td. 4. Other incom• Canteen In¢om• 314 Olh•r Income for the Cufrenl and prlor y•af wa8 all unr•slrf¢t•d. 5. Analy81• ¢1•xndltU Fund ralslng cost Charlt•blo actlvltl•• Sèction runnlng costs Mlnl 8u8 expenses Mlnl 8u8 d8preclollon Charltablo donalk)n8 Canteen Co8t8 1,811 3,368 511 400 170 6,260 1,980 3,323 681 278 6,946 Total •xp•n••• 6,260 6,946 Support costs have not been separately Identlfled as the trustees conslder there is only one charitable èctivlty. Therefore 5UPPOrt costs relate wholly to that activity and have not been separately Identlfied. Expenditure on charitable activities was £6,26012024: £6,946) all of which was unrestricted. Pag8 10
278th GLASGOW COMPANY - THE BOYS. BRIGADE OTES TO THE FINANCL4L STATEMENTS CONTINUED For the ar ¢nded 31st Au LISt 2025 6. Trustee Remuneratlon and expenses None of the tru5tee5 received remuneration or expenses during the year12024.' £nlll 7. Tanglbl• Ilxed a9¢5 Mt)tor V•hle As at 01 Septembtsr 2024 Addlllen Dispo8816 As at 31 Augu8t 2025 27.201 27,201 D•pr•clitlon A8 8101 September 2024 Charge lor the year Eliminated on dlsposal# As at 31 August 2025 25,181 511 25,672 N•t book valu• A• at 31 Aullujt 2025 1,529 A8 at 31 Augu8t 2024 2,040 Debtors Glft ald 491 9. Credltors Amountsfulllno due In less than one year Aral 676 176 Pago 11
278th GLASGOW COMPANY - THE BOYS. BRIGADE OTE TO THE FINANCIAL TATE ENT NTINUED For the ear ended 31st Au ust 2025 10. Funds yr•nd¢d 31 August 2025 Opening alanc In¢¢)mlng lourc Outgoing Closlng rans Unre#trtctvd Fund• Deslgnat•d Funds Company Sèctlon Fund Junlor srton Fund Anchor Boy8 Section Fund Camp Fund Mlnlbus Fund 5,829 775 1,496 2.679 9.989 20,570 595 630 1,298 15781 15121 18901 5,646 893 1.906 2.679 13,321 24,445 7.212 9.735 13,8801 15,8601 General Fund Parents, Ccsmmltl8è Fund 1,332 14001 932 Total Funds 21,902 9,735 16,2801 25,377 Y••r •nd•d 31 August 2024 Openlng Incomlng c• Outqolng Clo•lng Unr¥8trl¢t•d Fund8 D•*lgnat•d Fund• Company S•ctlon Fund Junbr Sactlon Fund Anchor Boys S&¢tlon Fund Camp Fund Mlnibus Fund 5,492 838 1,020 2,679 11,905 21,934 1,151 611 1,233 11,0141 16741 17551 5,629 775 1,498 2,679 9,989 20,570 2,087 5,082 4,003 16,4461 Gen•ral Fund Parents, Committee Fund 1.832 500 otal Funds 23,766 s,oe2 16,9461 21.902 The designated fund$ reprs$¢nl mBln advlti88 of tho company. Th• Saction funds rgpr•$•nt the Incomlng resource$ and oulgolng r8sourcés of the Company, Junior Bnd Anchor Boys SectionB. The Mlr)Ibus fund r8present6 donatSons made towards tho Cost of maintaining tho mlnlbus and the relat wnnlng cost5. The Camp fund repr¢88nts thè Incomlng resources 4nd outyolng r8$ources of thls area of a¢t6vlty. The Parents Commlttoe fund represents the funds Ingalhfyred on behalf of the Company. malnly through fundraising and th$ ro1818d 8xp8ns8s mel in respect of various actlvthes carried out by th& Indlvldual Se¢Ucfi8. Page 12
278th GLASGOW COMPANY - THE BOYS. BRIGADE DETAILED STATEMENT OF FINANCIAL ACTIVITIES Forthe ear ended 31st Au ust 2025 Unrastricted Funds 20 Unr8strlcted Funds 2024 Income Subscriptions Gener81 Donations Gift Aid Recov8ry Cant8en Income Collections Fundraislng rotal income 2,120 7,124 491 2.217 2.021 346 314 9.735 5,082 Ex enditure Brigade Capi18tion Fe88 snd DistrS¢l Lévy Med818 and Engravlng Party Costs Books, Badges and Equipment S8cticn Running Costs N&therte8 P8rish Church MoloT Vehlcle Running Costs Minl Bus Depreclallon Tralning Courses P8nlo Ticket8 and Outlng Costs Canteèn Costs Charitable Donation Total ex endlture 1,053 239 101 800 65 457 486 172 500 3.323 175 400 3,368 511 170 65 170 278 184 6.946 6,260 •t Incomln 3,475 (1,8641 Oponlng balan¢•s bmught lonvard 21,902 23,766 lo$ln balances carrled forward 25,377 21,902 Page13