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Motherwell Boys’ Brigade Battalion
Annual Report and Statement of Accounts
2024/25
Scottish Charity Reference Number SC017370
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Trustees’ Annual Report
Year Ended 31 May 2025
The Battalion is administered in accordance with the Boys' Brigade Constitution/Regulations (28 to 43) December 2008 and during the year consisted of 8 companies from within Motherwell, Bellshill and District. The Battalion is part of the Scottish Region. In addition, the Battalion has local rules and regulations to administer its specific functions and these are determined by the Trustees from time to time.
Recruitment and Appointment of Trustees
The Trustees of the Battalion consist of representatives from the member companies, normally the Company Captain. In addition, at the AGM, the Trustees appoint a President, Vice President, Secretary, and Treasurer for the purposes of local administration who will also act as Trustees for the duration of their office.
Organisational Structure
The Battalion has no jurisdiction over its member companies. Its function is to co-ordinate and provide support as determined by the Constitution of The Boys' Brigade for its member companies and organise joint activities to enhance the objectives of The Boys' Brigade. This is achieved by regular Council meetings which take place between September and May with an Annual Review normally during the month of May.
The activities of the Battalion are split into three sections according to the age of the Boys involved; Company, Junior and Anchor. These sections cater for Boys from the ages of 5 through to 18. Each Section has a convener with the Battalion President being convener of the Company Section.
Objectives
The Object of the Brigade is "The advancement of Christ's Kingdom among Boys, and the promotion of habits of Obedience, Reverence, Discipline, Self-Respect, and all that tends towards a true Christian Manliness." The Motto of The Boys' Brigade is "Sure and Steadfast".
Our Mission Statement is to engage children and young people, support volunteer leaders and partner with church and communities. This will be achieved by:
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e providing opportunities for children and young people to meet together in their communities and engage in a range of fun and developmental activities.
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e empowering children and young people by involving them in decision making at all levels of the BB and giving responsibility appropriate to their age and aptitude.
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e enabling children and young people to engage with the needs of others (especially other young people) locally, nationally and globally and encouraging them to participate in activities and projects in which they can make a difference.
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e enabling volunteers to work across a variety of different roles within the Company, most directly supporting children and young people, with others working behind the scenes.
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e providing our leaders with access to a range of training modules to equip them to work effectively with children and young people.
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e establishing local support networks to provide opportunities for volunteers to meet together and share experience.
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e using National and Regional Headquarters to provide advice and support to local groups as well as ensuring provision of safe and robust recruitment procedures and practical measures such as insurance, programmes, and resources.
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e partnering with local churches to work with children and young people, sharing the gospel and encouraging the development of a personal Christian faith.
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e providing Churches with a bridge into communities and families that they otherwise might find difficult to access.
Activities and Achievements
The Battalion organised a number of events and competitions throughout the 2024/25 session. The winners of these competitions were presented with the trophies and medals at our Annual Review which took place on Friday 9th May in St Mary’s Church, Motherwell. The following were the winning companies:
Junior Section
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e General Knowledge 13% Motherwell e Safety 7/16" Motherwell and 13 Motherwell e Bible Knowledge 24/4" Motherwell e 5-a-side Football 7/16" Motherwell e Gillespie Trophy 7/16" Motherwell e =Figure Marching 19" Motherwell e Rose Bowl Champions 13 Motherwell
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Company Section e Quiz 13 Motherwell e Swimming Gala 7/16" Motherwell e Swimming Cup 19" Motherwell e Junior Football 19" Motherwell e Senior Football 13" Motherwell e Athletics 7/16 Motherwell e Cross Country 7/16 Motherwell e Physical Challenge 2°4/4' Motherwell e First Aid 19° Motherwell e Restricted Drill 7/16" Motherwell e Squad Drill 13" Motherwell e Bible Knowledge 13% Motherwell e Runners-up 7/16" Motherwell e Flag Champions 13" Motherwell
Also presented at the Annual Review were the top awards that the Boys can achieve in The Boys' Brigade. 29 Boys received the President’s Badge, 18 Boys received their King’s Badge and 5 received the Duke of Edinburgh Award.
In 2024/25 we collaborated with Lanarkshire District Fellowship of The Boys’ Brigade and participated in training for “Building your Skills” to enable Boys to obtain the President’s Badge and
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“Skills for King’s Badge” and “King’s Badge Completion Course” to enable Boys to obtain the King’s Badge.
Financial Review
In 2024/25 we realised a surplus of £7,715. This compares to a surplus of £10,558 in the previous year. The decrease in surplus is primarily due to payments for Supplies stock relating to the previous year being in the current year. Income from BB supplies sales is at a satisfactory level. Expenditure on operating our premises reduced mainly due to the savings made in the cost of energy and insurance.
Reserves Policy
The income to support the activities of the Battalion comes from the profit obtained from operating the BB Supplies Department which is staffed by volunteers and the rent received from the lease of part of our building. This is augmented as required by donations, fundraising and minor income from other miscellaneous events. We currently hold reserves which would exceed our anticipated annual level of expenditure and we review our financial policy on an annual basis.
Accounting Policies/Basis of Preparation
The charity has adopted the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities (issued February 2005). Accordingly, the accounts have been prepared on a receipts and payments basis. They have also been prepared in accordance with the Charities and Investment (Scotland) Act 2005 and The Charities Accounts (Scotland) Regulations 2006.
Funds
Funds are classified as follows:
Restricted Funds are funds subject to specific requirements as to their use which may be declared by the donor or with their authority or created through legal processes, but still within the wider objects of the charity.
Endowment Funds are funds which have been given on the condition that the original capital sum is not reduced, but the income is used for the purpose defined in accordance with the objects of the charity.
Unrestricted Funds are expendable at the discretion of the trustees in the furtherance of the objects of the charity. If parts of the unrestricted funds are earmarked at the discretion of the Trustees for a particular Purpose, they are designated as a separate fund. This designation has an administrative purpose only and does not legally restrict the Trustees' discretion to apply the fund.
Incoming Resources
All donations and gifts are included within incoming resources under either unrestricted or restricted funds according to the terms under which the donation is made. Donations are brought into the accounts at their initial market value.
Resources Expended
Expenditure is recognised when the payment is made.
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| | | |
Pangible Fixed Asset:
All assets of the charity are the responsibility of Motherwell Boys' Brigade Battalion.
laxation
Motherwell Boys' Brigade Battalion is recognised as a charity for the purposes of applicable taxation legislation and is, therefore, not subject to taxation on its charitable activities. The charity is not registered for VAT.
Statement of Trustees’ Responsibilities
The Trustees of Motherwell Boys’ Brigade Battalion must prepare financial statements which give sufficient detail to enable an appreciation of the transactions of the Battalion during the financial period. The Trustees of the Battalion are responsible for keeping proper accounting records which, on request, must reflect the financial position of the Battalion at that time. This must be done to ensure that the Financial Statements comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the Battalion and must take reasonable steps for the prevention and/or detection of fraud and other irregularities.
Approved by the Trustees and signed on their behalf,
President - Motherwell Boys' Brigade Battalion
4" September 2025
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Motherwell Boys’ Brigade Battalion $C017370 Report of the Independent Examiner
Respective responsibilities of Trustees and examiner The Charity Trustees consider that an independent examination is needed under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. It is my responsibility to examine the accounts under section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s report
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 seeking 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 | do not express an audit opinion on the accounts.
Independent Examiner’s Statement
In the course of my examination of the accounts for the year ended 31° May 2025, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect:
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® accounting records have not been kept in accordance with Section 44(1)(a) of the Charities and Trustee Investments (Scotland) Act 2005 and Regulation 4 of The Charities Accounts (Scotland) Regulations 2006.
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e the accounts do not accord with those records.
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e the statement of accounts does not comply with any of the requirements of Regulation 9 of the Charities Accounts (Scotland) Regulations 2006.
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
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Independent Examiner
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ith: one
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Motherwell Boys’ Brigade Battalion Receipts and Payments Account Year Ending 31 May 2025
| Receipts | Unrestricted/ | Total | Total |
|---|---|---|---|
| Designated | 2024/25 | 2023/24 | |
| Funds | |||
| £ | £ | £ | |
| Donations | - | - | - |
| Fundraising Events | - | - | - |
| Investment Income | 1,034 | 1,034 | 314 |
| Receipts from Activities | 147 | 147 | 307 |
| Rental of Premises | 12,396 | 12,396 | 10,140 |
| Grants | - | - | - |
| Receiptsfrom Supplies | 33,555 | 33,555 | 31,526 |
| Total Receipts | 47,132 | 47,132 | 42,287 |
| Payments | Unrestricted/ | Total | Total |
| Designated | 2024/25 | 2023/24 | |
| Funds | |||
| £ | £ | £ | |
| Cost ofGenerating | - | - | - |
| Funds | |||
| Payments forSupplies | 34,095 | 34,095 | 24,600 |
| Charitable Activities | 5,322 | 5,322 | 7,129 |
| Governance Costs | - | - | - |
| Total Payments | 39,417 | 39,417 | 31,729 |
| Excess ofReceipts over | 7,715 | 7,715 | 10,558 |
| Payments |
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|Bank and Cash Balances|Unrestricted /
Designated Funds
£|Unrestricted /
Designated Funds
£||Total
2025
£||
||2024
£|
|---|---|---|---|---|---|---|
|at 1 June 2024|||||||
|Balances Brought||60,499||60,499||49,941|
|Forward|||||||
|Movement in Period:||||||||
|Excess of Receipts over||7,715||7,715||10,558|
|Payments|||||||
||27||eee||||
|Investments|=a|=||eli|ee|=|
|Assets|||||||
|Value of stock in Supplies|__48,290|||18,290)|||16,754|
|Liabilities||ee|Bis)|5||ainiemin|
|||||||||
|Total at 31 May 2025|+a
ep|86,504|86,504
Se|||
77,253
iat
SS||
|||||||||
|Represented as:|||||||
|Bank of Scotland||||27,120|||
|Virgin Money||||40,801|||
|Cash
Value of stock in Supplies||||293
:
18,290||||
||||eee.||||
The accounts were approved by the trustees on 4" September 2025
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Motherwell Boys’ Brigade Battalion Receipts and Payments Account
1 Trustee Remuneration and Related Party Transactions
There were no payments to any Trustees throughout the period other than the reimbursement of expenditure.
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|---|---|---|---|---|---|---|
|2|Movement|in|Funds|
|At|1 June|Incoming|Outgoing|At 31|May|
|2024|Resources|Resources|Transfers|2025|
|£|£|£|£|£|
|Unrestricted|Funds|
|General|Fund|60,499|47,132|39,417|-|68,214|
|Total|Funds|60,499|47,132|39,417|-|68,214|
|3|Analysis|of Net|Assets between|Funds|
|Unrestricted|Designated|Total|
|£|£|£|
|Fixed|Assets|
|Battalion|Headquarters|60,000|-|60,000|
|Investments|-|-|-|
|Current Assets|86,504|-|86,504|
|Current|Liabilities|-|-|-|
|Net Assets|at 31|May 2025|146,504|-|146,504|
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