# **BEARSDEN BOYS’ BRIGADE BUILDING FUND TRUST**
## **REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 30[th] SEPTEMBER 2025**
**Scottish Charity SC013647**
**BEARSDEN BOYS’ BRIGADE BUILDING FUND TRUST**
## **TRUSTEES’ ANNUAL REPORT AND ACCOUNTS**
## _**For the Year Ended 30[th] September 2025**_
Scottish Charity Number SC 013647
## **GOVERNING DOCUMENT**
The Trust was established by Deed of Trust registered in 1930.
## **TRUSTEES**
The current Trustees were appointed by deed of assumption. Vacancies in the future will be filled by the remaining Trustees co-opting suitable persons by Deed of Assumption. The trustees consider the breadth of skills they require to administer the trust when recruiting new trustees.
The Trustees who held office throughout the year and at the date of this report were –
Robert Linton Hamish J A Scott Martin J Forbes Hamish S Macfarlane
## **CONTACT ADDRESS**
The address of the Trust is c/o Robert Linton, 19 Manse Road, Bearsden
## **CHARITABLE PURPOSES**
The Trustees own the Bearsden Boys’ Brigade Hall. They make the Hall available to the management committee of the 1[st] Bearsden Company of the Boys’ Brigade, that committee is responsible for the upkeep of the property. Should that organisation cease to occupy the hall, the trustees are required to take occupation of the property and find a new charitable use for it.
## **STRUCTURE**
The day to day management of the investment funds is in the hands of Messrs Rathbones who account to the trustees for their intromissions. The trustees meet as required to receive reports on the upkeep of the property.
## **ACTIVITIES AND ACHIEVEMENTS**
The financial position of the Trust is set out in the accompanying statement of balances. The Accounts have been prepared in accordance with the Charities Accounts (Scotland) Regulations 2006 and are on a receipts and payments basis.
The Investment portfolio is reviewed regularly with the trustees’ stockbroker to ensure that it continues to provide long term growth of income and capital.
## **RESERVES**
The reserves are fully invested. The trustees require to hold a reserve as they would be required to meet the running expenses of the hall if the 1[st] Bearsden Company of The Boys’ Brigade ceased to exist.
## **GROUND RENT**
The trustees rent the land occupied by the hall from the General Trustees of the Church of Scotland. The lease restricts the use of the land and any building constructed thereon to use by the 1[st] Bearsden Company of the Boys’ Brigade or any successor Boys’ Brigade use and provides for the reversion of the land if it is no longer required for Boys’ Brigade purposes. The lease expires on 15 May 2070. The trustees have a right to take out a new 99 year lease at that date on giving not less than 6 months prior notice to the proprietor.
## **TRUSTEE REMUNERATION**
None of the trustees receive any remuneration or reimbursement of expenses.
Approved by the Trustees and signed on their behalf by
Robert Linton Trustee
26[th] June 2026
## **BEARSDEN BOYS’ BRIGADE BUILDING FUND TRUST**
## **Receipts and Payments Account**
|**_For the Year 30th September 2025_**|**Total**|**Total**|**Total**|
|---|---|---|---|
||**Funds**||**Funds**|
|||**£**|**£**|
||**2025**||**2024**|
|**Receipts**||||
|Dividends||1,470|1,518|
|Bank Interest||161|78|
|Disposal of Investments||9,975|3,009|
|**Total Receipts**||**11,606**|**4,605**|
|**Payments**||||
|**_Charitable_**||||
|1stBearsden Boys’ Brigade Management Committee||-|-|
|**_Governance_**||||
|Investment Management||645|573|
|Purchase of Investments||-|5,187|
|Total Payments||**645**|**5,760**|
|**Surplus / (Deficit) for year**||**10,961**|**(1,155)**|
|**Statement of Balances As at****_30th September_**|**_2025_**|||
||**Total**|**Total**||
||**Funds**|**Funds**||
||**£**|**£**||
||**2025**|**2024**||
|**Bank and Cash in hand**||||
|
Opening balances|1,731|2,886||
|Surplus / (Deficit) for Year|10,961|
(1,155)||
|**Closing Balances**|12,692|1,731||
|
**Investments at Market Value**|42,165|49,305||
|**Creditor**– Due to Secretary|230|230||
Approved by the trustees and signed on their behalf by
Robert Linton Trustee 26[th] June 2026
## **Independent Examiner’s Report to the Trustees of The Bearsden Boys’ Brigade Building Fund Trust**
I report on the accounts of the charity for the year ended 30[th] September 2025 which are set out on page 3.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. The charity trustees consider that the audit requirement of Regulation 10 (1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44 (1) (c) of the Act and to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
## **Independent Examiner’s Statement**
In the course of my examination, no matter has come to my attention
- 1 which gives me reasonable cause to believe that in any material respect the requirements :
- to keep accounting records in accordance with Section 44 (1) (a) of the 2005 act and Regulation 4 of the 2006 Accounts Regulations, and
- to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Roderick M Ashley Chartered Accountant
Bearsden, 27[th] June 2026