REGISTERED CHARTfY NUMBER: SCOIS668 Re ort of the TnL5tees and UnaUdid Financial Statements for the Yw Ellded 31 March 2026 Girls Bri ade Greaier Glas ow Division Bell Barr & Company 2 Stewart Stree¢ Milngavie Glasgow G62 6BW
Girls Bri de Greater Glas ow Divisi Colltellts of the Fillancial Statements for the Year Ended 31 M8r¢h 2026 Pag¢ Report of the Tntee& I to 3 Tndependent Examinees Report Statem¢ of Financial Activitie6 Bala Sheet Notes to the Fillanci41 Stat¢Jnents 7 to 10 Detsiled Sta*mellt of Finallcial Activiti
Girls Bri ade Greater Gla5 ow Division ort of the Trustees for the Year Ended 31 M 2026 The tte¢S present their report with the fillan¢ial statements of the charity for the y¢ar ended 31 March 2026. Th¢ trustees have adopted the provisions of Accounting arAd Reporting by Clwities.. Statement of Reconunended Practice applicable to charities preparitig tbeir accounts in accordance with the Finan¢ial Reporting Standard applicabl¢ in the UK aTLd Republic of Ireland IFRS 102) {effective l January 2019). OBJECTIVES AFID ACTIVITIES Aim The aim of the Girls, Brigade 1$ to help girls io become followers of th¢ Lord Jesus Cl]rist alld tbrough $elf-¢ontrol, reverence and a sense of responsibiliry to fmd tru¢ ¢nri¢hm¢Tht of life. Revi¢Trv of the Year 21 compallies ill Greater Glasgow Division stsrted their new session in Augustlseptember 2025. This year the Division held their Annual Review in the Glasgow City Chambers on 3rd June, 2025 which was well attended. The Speaker was Mr M. Mctntyre from East Kilbride. 15 girls received their Brigader Brooches attd l Queen's Award badge was awarded this year. The Divisioll's Specialised Trdining was held on 30th Augult 2025 in The ReDfield Church Centre for Brigaders and OffiGers and was an excellent day. The 3rd East Kilbride - Leadus and girls once again represented Glasgow Divi8ion at the Remembrance Service in George Square. The Division bad a Tik Tok competition in 202512026 and the winner was 3rd East Kiibride. Other competitions planned w¢r¢ cancelled due to lack of support. The Division's annual gathering took place on 10 May 2025 at Ajrnond Valley in Livtngston and approximately 300 girls alld leaders attended. A great day of and sunshill¢. S Otyicers And Ex Officers wer¢ pr&8¢nied with their Gold Discovery Award at the Annual Review. The COrdinAt0rs and Executive members held 4 meeiings and l Officer5, meeting throughout the 8cssion. Trainee leader$ continue to Tegister for Indu¢ticpTJ Trainillg which they rnust complete before attending a COllLpally. This training consists of an on]ine module followed by 4 Zoom meetings. tEaders Can progress to gold training before COLnmitting to becoming a thlly Commissioned Officer. No new Officers were cornmissioned in the year 10 31 March 2026. This year £400.00 wa8 given to each company from the Miss C MacL£ll8n's le8Y during the session 202512026. We would like to acknowledge our thanks to the W. Cargill Fund and Trades House for th¢ir kind and generous dollatioDS th year. Page I
reater Glas ow Division ort of the Tntee8 for the Year Ended 31 MaTch 2026 Fll¥ANCIAL REVIEW Reserves policy Due to the high mailltenance wsts the Executive took the d¢oision in the early 19808 to gell the Divisional Headquarters ill Queen's Cres¢¢nt and moved into rented acconunodation. It was decided that the capital Txeived from the sale would be invested alld any int¢r¢st r¢cetved be put towards the Division's nlllni expenses. Between O¢tober 2010 & February 2011 the General Fund was boosted by £225,303 which was received from the Estate of the late Miss Ann C Macl¢ll8ts A Financia] Advisor has been appointed. The members of Greater Glasgow Divisiott agreed io purchase a Log Cabin which was erected at the National Campsite at Guay in Pcrthshire in the sun]mer of 2011 in Miss Maclellan's memory. The Log Cabin at Guay was sold by Girls, Brigade in Scotland and they reimbursed the Gr¢at¢r Glasgow Division of the Girls, Brigade with the sum of £20,000. Further fi]nds are being spent oll various aetiviti¢8 for all girls in the Greater Glasgow Division on an aJ]nual basis. A fijrther tLgacy of £1,000 was received from the Estate of the late Miss M Sinclair in 2012. The Camp Fund is a designated fvnd to be used for Thre ¢ampillg activities. The Executive took the dlsIon to c105e this awount and transfer the monies illto the Geoerdl fimds in the Royal Bank of Scotland. The Wew C¢)mpanie5 Fund, originated from a legacy from tbe late Miss J Geddes and is a restricted fimd to be used lo help ¢stabIish new companies. There were llo new companies set up in 202512026. The Sir Jajnes Robertyon ChaTitable Trust decided to dtstribute their funds in January 2020 and Girls, Brigade in Glasgow received £12,500. Th¢ capita] must be maintsined. and the interest rassed on the capital to be used io assist future leadership training. The fimds held for The North East District Girls, Brigade were paid out to the 5 cotnpanies during the year 202512026 as the District8 in Gla8gow Division have now cellsed to exist. It is the charitys policy to retain unrestrieted reserves sufficieDI to meet Costs for a period of one year. The tnjstees are satisfIed that that Current reserves are sufflcient. STRUCTURE, GOVERNANCE AND MANAGEMENT ConstitutioD The Girts, Brigade is an unincorporated assc>ciation, governed by constitution. The Glasgow Division is maDag¢d by the Executivc Committee, consisting of aIl Office Bearets and District Co-ordiDalors. Recrultment and appolntmetht of new trustees Members of the Executive are elected to office for an interim temi of three years, with an option tr) serve a further thr¢¢ yeaTS. Ail posts are voluntary. Rlsk management The Exe¢utsve Committee Members have endeavoured to identify and manage the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable &8surance against fraud and error. Management of risk is reviewed at regular meetings of the Exccutive Committee. REFERENCE AND ADMINISTRATIVE DETAILS Registered Cbarity number SC015668 Prln¢lpal addre59 CIO Mrs Brenda Diamond 8 Fettercairn Gardells Bishopbrig88 Glasgow G64 IAY Page 2
irls Bri ade Greater Glas ow Division Re ort of the Trustee5 for tbe Ye8r End¢d 31 Marth 2026 Trustses Miss S Bentiie President Miss E Duffy Vice President Miss M Hastie Treasurer Mrs B Diattiolld Divisional Coordinator iss E Harnilton Chaplain bfys K Swtt CoJnDJi8sioner (from 4.6.2024) Mrs A Wilson Deputy Coromissioner Independent ExanDer Bell Baff & Company 2 Stewsrt Street Mi]n8avie GIg0W G62 6BW Approved by order of the board of tru8tee8 on 22 May 2026 alld 8Lgned on its behalf by. Miss S BetiDie- TnL5tee Page 3
Inde endeni Examiner's Re Girls Bri ade GreateT Gla5 ort to the TEUSttts of tsw Dsvision l Teport on the accounts for the year ended 31 March 2026 set out on pages five to ten. Respective responsibilities of trnstees and exAmlner The charitys tsustees are responsible for the preparation of the accounts in accordance witb the ternis of the Charittes aThd Trustee Investment Iscotland) Aci 2005 and the clwi.ties Accounts (Scotlattd) Regulation$ 2006 (as amended). The chariws twstees consider that the audii requirement of Regu]ation 10(I){al to {¢) of the Accounts Regulations does not apply. It is my responsibility to examine tbe accounts as iequir¢d under Sxtion 44(1){c) of the Act alld to state whether particular matters bave come to my attention. Ba55s of the IndepeDdent examiner's report My examit)ation was caJried out in accordance with Regulatiou I l of the Charities Accounts {Scoiland) Regulations 2006. AD cxamination incllldes a review of the accountitig records kept by the charity and a eomporison of the accounts presented with those records. It also includes cotssideraiion of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and cotssequthtly I do not expre&8 an audit opinion on the view given by the aceounts. Independent examiner's statement In connection with rny exatninatiofy no matter ha5 come to my attention . (l) which gives me reasonable cause to believ¢ thai. in any material respec¢ the Tequirements to keep a¢¢oun¢ing record5 in accordance with Section H(l)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations. alld ¢0 pr¢par¢ a¢counts wkn'ch accord with the accounting records alld to comply with Regulation 8 of the 2006 Acwunts Regulaiions have not been met. or (2) to which, in my opinion. attention should be drawn in order to en&ble a proper widerstanding of the accounts to be reh¢d. 'fer Irvine CA The Institute of Chartered Accountanis of Scoiland Bell BaiT & Company 2 Stewart Street Milngavi¢ Glasgow G62 6BW Date: .. Page 4
Girls Bri ade Greater Gl&$ ow Divisi statenlt of Financial Acuvities foT the Year Ended 31 March 2026 31.3.26 Totsl 31.3.25 Total UJJrestrACted R¢stTi¢ted Endowmejtt Notes INCOME AND ENDOWMENTS FROM Donations and subscriptioL8 4,121 4.121 4,903 (hlLer trading activities tnvesttllent iticom¢ Otber income 115 5,247 765 5,477 2,200 5,477 2,200 Total 11,798 11,798 11.030 EXPEL¥DrruRE ON Charltable aetlvitles Girls Brigade Greater Glasgow Division 20.871 1,144 22,015 12.477 NET INCOMEI(EXPENDITURE) (9,073) (1.144) (10.217) (1.447) RECONCILIATION OF FUNDS Total fid8 brollgbt fotwBrd 131,001 5.562 12,500 149,063 150.510 TOTAL FUNDS CARRIED FORWARD 121.928 4,418 12,500 138,846 149.063 The notes forni part of th¢se fin0181 stat¢ments Page 5
Girls Bri ade reater vi Balance Sheet 31 Mar¢h 2020 31.3.26 Total 31.3.25 Total UDrestrtcted Restricted fi)nds fulld No¢s5 CURRENT ASSETS Cash at bank and in hand 122,408 4,418 12,300 139,326 149,545 CREDITORS Amounts falling due within one (480) {480) (482) NET CURRE[ SsETs 121.928 4,418 12.500 138,846 149,063 TOTAL ASSETS LESS CURRENT LtABILITIES 121,928 4.418 12,500 138,846 149.063 NET ASSETS 121,928 4.418 12,500 138,846 149.063 FUNDS Unrestricted fith.. General fimd Restricted fimds.. New Company Fund Notth East District 121,928 131.001 4,418 4,418 l.l44 4.418 5.562 Eadowinellt fund8 12.500 12.500 TOTAL FUFIDS 138,846 149,063 Th¢ fjnattcial stAternents wue approved by the Board of Tntstees and auth0ri8ed for issue on 22 May 2026 and were Signed on its bel)alf by: M Htie- Tru8te¢ The notes forni part of these fujancial statements Page 6
irls Bri ade Greater Glas ow Division Notes to the Fitkncial Ststetnents for the Year Ended 31 MarcEL 2026 ACCOUNTll¥G POLICIES Bgsls of preparlng the financi41 st4tement5 The fillanci statemeThts of the charity, thIeh is a pllblic benefit entity wider FRS 102. have been prepared in accordance with the Charities SORP (FRS 102} 'Accounting and Reporting by Charities.. Statement of Reconllnended Practice applicable to charities preparing their accounts in accordance with the FinAnei21 Reporting Stslldard applicable in th¢ UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Rq)orting Standard applicable in the UK and Republi¢ of Ireland, and the Charities and Trustee Invegtment (Scotland) Act 2005. The fancial statements have been prepared U[er the historical cost Conventio The ttustees have reviewed the charity8 operating costs for the next ttvelve months, and the sources of funds available, and are satlsfied that th¢ ¢hariry is a going concern. Income Ail income is recognised in the Statement of Financial AGtivities onGe the charity has enti(lement to the funds, it is probable that the income will be received and the amount Can be measured reliably. ExpeDditure Liabilities are reco8nised as expendlture as soon as th¢r¢ is a l¢gal or consttuctive obligation ¢ommhtting the charity to that expenditure, it is probable that a transfer of economic ben¢fits will be required in settletllent and the amount of the obligatlOD can be rneasured reliably. Expenditur¢ 1$ a¢count¢d for on an a¢¢ruals basis and has been ¢la$$ified under headings that aggregate all cost related to the cate80ry. Where costs cannot be directly attribud to particular headings they have been allocated to activities on a basis eonsistellt with th¢ use of resources. Tsnglble flxed assets Depreciation is provided at the following annual rates in order to WTite off each a&8et over its estimated usefijl life. Sound & photographic equiptnellt cOPUter cqulpllt 330/0 on cost 33*/0 on cost Taxation The chariry is exempt from tax on its charitable activities. Fund Accoullting Unrestricted funds can be used in acGordanK with thc charitablc objective5 at the diretion of tbe tNstee5. Restricted fidS can only be used for parti¢ular r¢stri¢t¢d pUoSe$ within the objects of rhe charity. Re8tri¢tioLs OTise when specified by the donor or when fimds are raised fL¥r panicular restticted purposes. Cash at bank and io band Cash at bat]k and in hand includes cash and short ierni highly liquid investsnents with a short rnaturity of three montlL8 or less from the date of acquisition or opening of the account. FiD¥Jncial instruments The charity only has financial assets and f]nancial liabijiiies of a kind that qualify as basic financial instNments. Basi¢ fin8n¢ial instruments are ittitially recognised ai tr8n$a¢tion value and subsequently measured at their settlement value. Page 7 ntinu¢d...
Girls Brt ade Greater Glas ow Division Notes to the Financial Statements- continued for the Ye4r Ended 31 March 2026 OTHER TRADThG ACTIVITIES 31.3.26 31.3.25 Trnining and ¢OmP¢tition8 115 INVESTMENT INCOME 31.3.26 31.3.25 D¢posit account iThtere8t 5.477 5,247 TRUSTEES, REMUNKRATION AND BENEFrrs There were llo trustee8' retlluneration or other benefits for the year ellded 31 March 2026 nor for the Ye ended 31 M#rch 2025. Trustees, e41eDse No travcl and subsislence expenses w¢r¢ paid ¢0 trustees in the year ended 31 March 2025 (2024- Dil). TAf4GIBLE FIXED ASSETS Sound & photographic Computer equipment equipment Totals COST At l April 2025 Jud 31 Mah 2026 5,642 2,185 7,827 DEPRECIATION At l April 2025 And 31 March 2026 5.642 2,185 7.827 NET BOOK VALUE At 31 March 2026 At 31 March 2025 CREDITORS: AMOiJNTS FALLING DUE wfTHIN ONE YEAR 31.3.26 31.3.25 A¢¢nd expellse8 480 482 Page 8 continued...
Girls Bri ade Greater Gla8 ow Diyision Nthes to the FitiÈnci81 Stat¢ments- continued for tbe Year Ended 31 March 2026 MOVEMENT IN FUNDS Net movemeni in funds Ai 31.3.26 At 1.4.25 Unrejtrlcted fuDds General fimd 13 1.001 (9,073) 121,928 Restrlcted fund8 New Compouy Fuad Nortb EastDistrict 4.418 1.144 4,418 (1,144) 5.562 (1,144) 4,418 EDdoivment funds Sir James Robertson Trust 12.500 12.500 TOTAL FUNDS 149,063 (10,217) 138.846 Net Movement itL funds, included in th¢ above are as follows.. Incoming T¢8OUW¢S Resources expended Movement in Unrestricted funds General fimd 11.798 (20.871) {9.073) Re5tr1eted fund8 Nortb East District (1.144) (1,144) TOTAL Fuf4DS 11.798 (22,015) 110,217) Comparatlves for movement Ill fundi Net movernent in fiwds At 31.3.25 At 1.4.24 Unrestrlcted fvnds General fimd 132,448 (1.447) 131,001 Restrlcted funds New Company Fwid North East District 4.418 4.418 1,144 5,562 5,562 Endowment fund8 Sir James Robertson Tru$t 12,500 12.500 TOTAL FUNDS 150.510 (1.447) 149,063 Page 9 ¢ODtinud..
er Glas w Division Notes to th¢ Financial Statements- continued for the Year Ellded 31 March 2026 MOVEMENT JI¥ FUNDS- con¢iDued Comparative net movement in fids. included in the 2lx>v¢ are as follows.. Incoming r¢8ources Resources expended Movement Unrestrleted fullds 11.030 (12,477) {1.447) TOTAL FUNDS 11,030 (12,477) 11.447) The New Company Fund originated from & legacy from the late Miss J Geddes and is a restricted fijlld to be used to help estsblish new con]panies. The North East District Fund represents funds restricted for the we of the North East District of tbe Girls, Brigade. The Sir James Robertson cIliabl$ Trust decided to distribute their fimds in Ianuary 2020 and Girls, Brigade iti Glasgow re¢¢ived £12,500. The Capital must be nllintained, and tbe interest raised on tb¢ capital to be used to as51St leadership trainins. RELATED PARTY DISCLOSURES There were no r¢lated party transaotions for the Ye ended 31 M8x¢h 2026. Page 10
Girls Bri ade Greater Glas ow Divssion Detailed Staternent of Finan¢ial Activities for the Year Ellded 31 March 2026 31.3.26 31.3.25 INCOME AND ENDOWMETrITS Donatlolls #nd $llb$¢rlptlOll8 Donations Subscriptions 3,300 821 3,301 1,602 4,121 4,903 Other trading actirftles Ttaining and conwetitions 115 Investment Ineome Depo8lt accouni ititerest 5.477 5247 Other In¢ome Divisional gathering 2.200 765 Total incomlng re50urce8 11.798 11,030 EXPENDITURE Charltable Attivities Legacy grants Miscellaneou$ Helping H8nd grant Rent Telephone Postage GraDJities Training E Distriot Competitit)n cxpen8e5 DtVi8ional gathering Special grants Cascade Cash Management fre 8,400 214 6.000 133 800 1,817 110 43 1.300 519 2,041 114 1.400 589 1,144 191 6,156 100 258 319 20.616 11.041 Support GoverDallce eosts OUlltan¢y fees Diiisional AGM expet)8es 478 921 494 942 1.399 1.436 Total re8ourc¢s expmded 22.015 12,477 Net expellditure {10,217) (1.447) This page does not fonn part of the stathtory financial statements Pagell