REGISTERED CHARITY NUMBER: SC018137
1st Loanhead Company Boys Brigade Report of the Trustees and Unaudited Financial Statements For the year to 31 August 2025
Gavin Ryalls BA(Hons) FCMA Chartered Management Accountant
34 Kennington Avenue
Loanhead
Midlothian
EH20 9HZ
REGISTERED CHARITY NUMBER: SC018137 Contents of the Financial Statements For the year to 31 August 2025
| Page | |
|---|---|
| Report of the Trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes | 6 |
REGISTERED CHARITY NUMBER: SC018137 Report of the Trustees For the year to 31 August 2025
The trustees have pleasure in presenting their report together with the financial statements and the independent examiner's report for the year ended 31 August 2025
REFERENCE AND ADMINISTRATIVE INFORMATION
Registered Charity number
SC018137
Address
3 Park Crescent, Loanhead, Midlothian EH20 9BQ
Trustees
Kyle Anderson (Retired 31.08.2025) Jane Davidson (Retired 31.08.2025) Daniel McHale Andrew Ralston (Retired 31.08.2025) John Sturgeon
STRUCTURE, GOVERNANCE AND MANAGEMENT
Constitution
The charity is an unincorporated association. It is governed by its constitution which was adopted on 7 September 2008. The 1st Loanhead Boys Brigade was granted charitable status by OSCR on 12 August 1985.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The Object of The Boys’ 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.
Activities
The Boys' Brigade provides a balanced programme of activities for children and young people from 5 to 18 years old. These resources have been developed to help volunteer youth leaders work in a relevant and creative way. We hope through these programmes they will be able to make a positive contribution to a young person's life and be able to share their faith.
During the year the boys enjoyed a trip to Austria. Remembrance Day was marked with a visit to the Cenotaph in London. There was a weekend camp and an evening at Cosmo in Edinburgh.
Page 1
1st Loanhead Company Boys Brigade Report of the Trustees For the year to 31 August 2025
FINANCIAL REVIEW
Income for the year was £17,996 (2024: £10,353). Expenditure of £19,100 (2024: £10,514) created a deficit for the year of £1,105 (2024: £161 deficit).
Reserves policy
The charity has a policy of matching income and expenditure in a given year so as not to accumulate reserves.
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ON BEHALF OF THE BOARD
Daniel McHale Lea VE Ve”
Date 373784
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REGISTERED CHARITY NUMBER: SCO18137 1st Loanhead Company Boys Brigade Report of the Examiner
I report on the financial statements of the charity for the year ended 31 August 2025, which are set out on pages 4 to 6
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 (“the 2005 Act”) and the Charities Accounts (Scotland) Regulations 2006 (as amended) (“the 2006 Regulations”). The charity's trustees consider that the audit requirement of Regulation 10(1)(d) of the 2006 Regulations does not apply. It is my responsibility to examine the accounts as required under section (44)(1)(c) of the 2005 Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination is carried out in accordance with Regulation 11 of the 2006 Regulations. 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 connection with mv 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 Regulations, and - to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 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.
Gavin Ryalls BA(Hons) FCMA
Chartered Management Accountant
34 Kennington Avenue
Loanhead Midlothian EH20 9HZ
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Date
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és 4 04los |2024
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REGISTERED CHARITY NUMBER: SC018137 Statement of Receipts and Payments
For the year to 31 August 2025
| Notes INCOMING RESOURCES Incoming resources from generated funds Voluntary income Donations & Gift Aid Grants 4 Legacy Fund Raising Bank Interest Receipts from charitable activities Membership Fees TOTAL INCOMING RESOURCES RESOURCES EXPENDED Cost of Fund Raising Cost of Charitable Activities Grants & Donations Governance Costs 5 Purchase of Equipment TOTAL RESOURCES EXPENDED Surplus/(Defcit) for the year Transfers between funds Surplus/(Defcit) for the year |
2025 2025 2025 2024 Unrestricted Restricted Total Total funds funds funds funds £ £ £ £ 10,045 10,045 5,596 716 716 0 0 0 0 3,875 3,875 657 0 0 0 3,360 3,360 4,100 |
|---|---|
| 17,996 0 17,996 10,353 0 0 669 16,917 16,917 8,130 0 0 0 2,044 2,044 1,674 139 139 40 |
|
| 19,100 0 19,100 10,514 (1,104) 0 (1,104) (161) (1,104) 0 (1,104) |
All funds are unrestricted
The notes form part of these financial statements
Page 4
REGISTERED CHARITY NUMBER: SC018137 Statement of Balances
At 31 August 2025
| Statement of BalancesBalances At 31 August 2025 |
||||||
|---|---|---|---|---|---|---|
| 2025 | 2025 | 2025 | 2024 | |||
| Unrestricted | Restricted | Total | Total | |||
| funds | funds | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| CURRENTASSETS | ||||||
| Cash atbank and in hand | 2,089 | 0 | 2,089 | 3,194 | ||
| NETCURRENTASSETS | 2,089 | 0 | 2,089 | 3,194 | ||
| TOTALASSETS LESS CURRENT | LIABILITIES | 2,089 | 0 | 2,089 | 3,194 | |
| NETASSETS | 2,089 | 0 | 2,089 | 3,194 | ||
| FUNDS | ||||||
| Unrestricted funds | 2,089 | 3,194 | ||||
| Restricted funds | ||||||
| TOTALFUNDS | 2,089 | 3,194 |
The financial statements were approved by the Board of Trustees on
and were siqned on its behalf by
LE KEG Daniel McHale
3/3/f Date
The notes form part of these financial statements Page 5
REGISTERED CHARITY NUMBER: SC018137 Notes to the Financial Statements For the year to 31 August 2025
1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis using Update Bulletin 1 to the Charities SORP (FRS 102) and in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and Purpose of Funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity. The trustees maintain an unrestricted fund for each section within the 1[st] Loanhead Company. There are no restricted funds.
3 TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 August 2025 (2024 - nil)
4 Grants Received
| MAD Funding 716 5 Governance Costs Brigade Capitation fees Brigade insurance Battalion subscription Other Unrestricted funds Restricted funds |
Total 2025 Total 2024 716 2025 2024 1,377 1,250 144 181 235 185 288 58 |
|---|---|
| 2,044 1,674 |
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