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 o￿l¢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 a￿olade 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¥¢.
And￿W 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/F￿tIva1. 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 t￿Stee8 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¢ a￿ounts.
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 at1￿butabI8 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 ch*rlloble actlvltle8 lor th8 curr•nt 4nd prfor y•8r w8$ all unreslrl¢t*d.
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•x￿ndltU
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 a￿9¢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
A￿r￿al
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
y￿r•nd¢d 31 August 2025
Opening
alanc
In¢¢)mlng
lourc
Outgoing
Closlng
rans
Unre#trtctvd Fund•
Deslgnat•d Funds
Company Sèctlon Fund
Junlor srt￿on 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