REGISTERED CHARTfY NUMBER: SCOIS668
Re
ort of the TnL5tees and
UnaUdi￿d 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 Tn￿tee&
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 t￿￿te¢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 $elf-¢ontrol,
reverence and a sense of responsibiliry to fmd tru¢ ¢nri¢hm¢Tht of life.
Revi¢Trv of the Year
21 compallies ill Greater Glasgow Division stsrted their new session in Augustlseptember 2025.
This year the Division held their Annual Review in the Glasgow City Chambers on 3rd June, 2025 which was well
attended. The Speaker was Mr M. Mctntyre from East Kilbride.
15 girls received their Brigader Brooches attd l Queen's Award badge was awarded this year.
The Divisioll's Specialised Trdining was held on 30th Augult 2025 in The ReDfield Church Centre for Brigaders and
OffiGers and was an excellent day.
The 3rd East Kilbride - Leadus and girls once again represented Glasgow Divi8ion at the Remembrance Service in
George Square.
The Division bad a Tik Tok competition in 202512026 and the winner was 3rd East Kiibride. Other competitions
planned w¢r¢ cancelled due to lack of support.
The Division's annual gathering took place on 10 May 2025 at Ajrnond Valley in Livtngston and approximately 300
girls alld leaders attended. A great day of and sunshill¢.
S Otyicers And Ex Officers wer¢ pr&8¢nied with their Gold Discovery Award at the Annual Review.
The C￿OrdinAt0rs and Executive members held 4 meeiings and l Officer5, meeting throughout the 8cssion.
Trainee leader$ 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 le8￿Y 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 Tn￿tee8
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 d￿lsIon 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 Exan￿Der
Bell Baff & Company
2 Stewsrt Street
Mi]n8avie
GI￿g0W
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
re￿h¢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
staten￿lt 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 fi￿d8 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 fin￿0181 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 H￿tie- 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 f￿ancial 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
attribu￿d 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
cO￿PUter cqulpll￿￿t
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 di￿retion of tbe tNstee5.
Restricted fi￿dS can only be used for parti¢ular r¢stri¢t¢d pU￿oSe$ 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 Ma￿h 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¢¢n￿d 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 fi￿ds. 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 cI￿liabl$ 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