REGISTERED CHAIUTY NUMBER: SC113328 rt of the Trustees alld UDaudited Financial Stsiements for the Year Ended 31 Au ust 2025 for 6th18th Dundee Bo sBri adec Lo¢1 Parish Church D.J. knin & Co. 40142 Brdntwocd Ayen Dundee Tayside DD3 6EW
6th18th Dundee Bo s Bri ade Com an L(Khee Parish Church Contents of the Finan¢ial Statements for the Year Ended 31 Au usl 2025 Page RepDrt of the Trsle& I to 3 Independent Examinerfs Rewjrt Statement of Fitiancial Activities Balat¢ Sheet Not to the Financial state¢*s D¢tail¢d Sthtement of Finaticial Activities 12 to 13
6th18th Dundee Bo s Bri ade Com an IA)ch¢e PiSh Church Re ort of the Ttustees for the Year Eth 31 Au 't 2025 Th¢ trus¢¢¢$ pr¢s¢nt their report with the f]nan¢ial statements olthe charity for tbe year ended 31 Augusi 2025. The trustees have adopted the provisions of Accounting aod ReportiDg by Charitits: Statement of Recommended Practice applicable t() charities pr¢pariug their a01$ in awordwe with the Financial Reporting stalldd applicable in tF¢ UK alld Republic of Ireland {FRS 102) (effective l January 2019). OBJECTIVES AND ACTtVlTIES Objectlves and afims The Con)pAny is a clharitsble orgatiisatii)n and the ObjecL PUry)oses and admiDiStration arrnngements are set out in its Constitutio The B.B. is a voluntary, UDIf0lln QTgaDis8tion for Boys from P2-18 yvats, providing all ex¢iling, vari¢d. challellging, ¢n¥aging, empowering aud filll-fthed progra1llll of activitics based on Community, Recreation and Skills, b&8ed topics, all underpinned by the ChtiSti8u Faith. By our witrL¢ssin& mission and youth diversionary outreach worL we seek to seNe the Community generally atrj (be Boys in partiadar. TILe BB'S MISSION is that it 'ha8 faith in Children alld Youll8 People and PTovid¢s them with opportunities to I grow diseov¢r in a safe, flm and caring enviroA]ment, which root th¢ Christian Faith.. its VISION is 'that children and young peopl¢ experience life to the full" alld its STRAPLINE is'The Adventure Begi]LS Here... . FIop¢fully. with our mission, witnessing and youth diveTsionary work, the 6th18th Dundee Boys, Brigade attains these goals and outcomes SigllificaDt icdvlties This Session (2024 12025) after ow usual intrttsive reerniting Campaig ow numbers in all sectio were again very en¢ourdging, albeii we did lose a few Member& sadly, throughout the Se&sion for a variety of reasons. SiEnilarly, we wer¢ blessed with all volunteer tAders 8ti11 betng very keen and ellthusiastic resulting in a great Team. We follow a StructUTed Progrdmme laid down by BBHQ. all aged related and relevant properly adapted to Sult our unique requiremcnts, the results oc which seeItJs to rcap benefity. both in our re¢ruituw and r¢t¢lltion numbers, as well as general levels of eDg4g¢m¢nt and participation from tbe Boys and fi¥ll support and applatIon by aybociated Families and the Community at lgrge. Ono¢ again, our Ancbora / Juniors Summer Day Outtng, our Juniors, Weekend Activttiu, Outing in June al our ADnual sUmnr Canvas Camp For Company I Senior Boys 13rd Year Juniors in July a]1 took place with great enthusiasm and bceSs. W¢ alw held our bi¢nnial Weekend Aetivities, Outing for the Conwany I Senior Boy4 accompanied by some 3rd Y¢aT Juuiors-always great fu and a real adventure. Participating in Battalio Mid Scottish and National Competilions are very popular with th¢ COmpY I SeJJior Boys-chess, Badrllinion. Company Indoor Fooiball, SenioT Indoor Fooiball, M&8terteam {Quiz) and FtFA. Very demaThdiDg on Leaders, tim¢ and tr.rt wquirernenL8 but worth all the effort du¢ to the satisfaction, challenge fun enjoy¢d by the Boys. Of particular te th¢ fa¢t thttt olle of our FIFA Te&n]s retsined the prestigious titl¢ of Natsonal ChampioThs•an al[Z1 ¢fforL indtt Aft¢r success in securing Grant Moniffj th¢ BB invested heavily in Solar PV Pancls with Batiery S¢orage, new IED Lighting and new Quartzrdy Heating throughout our Headquarters . A thive tovrards euergy efti¢iaicy and net zero are, most Certainly, worthwhile pursuing in many ways aml we are cetsiDly beginning to rnp tbe rewards of lowering energy eost8 and an income stream via the Small Energy Guarantee paS)entS. Pag¢ I
6th18th Dundee Bo 's Bri ad¢ Co Loch¢¢ Parish Churth rt of the TTu8*e& for the Year Ended 31 Au s¢ 2025 ACHIEVEMENTS AND PERFORMANCE Cbaritable actlvltles Over the past year, we again operated all {4) Scdions of th¢ Con]pany ( An¢hths, Juniors. Company & Seniors), Iher¢by off¢riti8 all aetive. thriving and sustainable BB Company to Boys over the whole age range. The Company carefully plans and delivers a ' Core Programme ' based on a Stru¢tyrcd AMwds' Scheme, supplemented by Additional Activitie& all providing the Children and Young People with an exciting , varie& challenging, engaging, empowcring and fun-filled range of aciivities and events all of which botb attract new MembeTS and, equally impornE retai exisiing Members &8 they progress through the years. The Company is, ittdeed, blessed with 8 large. talented and dedicated group of voluDte¢r tKad¢rs, covving a wide age rallge and all are willing to share their time and tslenty with the ChtldreD alld Young P¢opl¢"in their ¢are'. FllyANC REVILW Reserves poliey Due to an ever incre&8in8 and sustained demand for Boys from the full age range to join our RaDks, the Trustees have reiterated a previous decision that serious ¢onsiderdtiOll llLUSt be given to secwing additional a¢con]modation in tbe area to meet the space requirements. Opporlunities have been identifieiL albeit not currently on the markeL Consequently, the TSIc¢S wish to reserve an amount of £180,000 from ivs Funds to be Set aside. time, for thi¥ purpo$¢. STRucri. GOVERNANCE AF4D MANAGEMENT Governing doeument The charity is controlled by its governing (kKumenC a deed of trLL¥t aTLd CO8tiluteS an unijKor[rnd clwrity. REFERKf4CE AND ADMINTS'fRATIVE DETAILS Registered Charity number SC033280 Princlpal address 9 Bright Strtt¢ L&)¢hee Dundee DD2 3DE Trustees G Fmdlay R Cowall Rev. Dr. R J Grahan R M¢Cabe Independent ExAmiDer Douglas J Martin C.A. D.J. Martin & Co. 40142 Brantwwd Avenue thmdee Tayside DD3 6EW Page 2
6th18th Dundee Bo 's Bri Lochee Parish Churth ade Co Re rt of the Trustees for the Yvar Endcd 31 Au st 2025 /¥-L)6-26 Approv¢d by order of th¢ b¢)ard of trustees on............................................. and Signed on its b¢balf by. R Cowan. Ttee Pag¢ 3
Inde ent Exa]niu&s R¢ n to the Tntee$ of 6th18th Dulldee Bo s Bri ade Com Lochee Parish Church I report ott the accounts for the year end 31 Augusi 2025 set out oll pages five to eleven. Respective Tespoll51bllitles of trustees #Dd ¢xamitt¢r The charitgs trustees are responsible for the prepardtioll of the Accounts in accordance with the terms of the Charities and Trustee tnvesknellt (Scotland} Act 2005 and the Charities Accounts (Scotland) Regu]ati(ms 2006 (as am¢nd¢d). The cbaritys trustees con$id¢r that the audit requirenient of Regulation 10(I)(al to (¢) of tlK A¢cowits Regulatiot)s does not apply. It is my responsibility to examine the accounts as required under Seciion 44(1)(c) of the Act and to state whether paTticular matters have oomc to my attention. Basls of tbe 5lldependellt txarnilltr'5 report My examinatioll was carried out accordance with Regulation I l of the Chariti Accounts (Scotland) Regulations 2006. An examination it]cludes a review of the accounting records kept by the charity and a compari8oJ) ofthe a¢¢ounts presented with those records. It also includes consideratiou of any unusual items or disclosures in the accounts, and seeking explanations from you as tLt8 concerning any such matters. The pnxedures undertak¢n do not provide ail the evidence that would be required in at] audit, and consequently I do not express an audtt opinion on the view given by the accou1. IDdependeDt examiner's stalemellt In connection with my exan)InOn. no mat*r has eome to my attention: (l) whicb gives m¢ reasonable cawe to believe that, irt ally rnaterial $pt, the requirements keep accounting records in accordance Mryth Section 44{1)(a) of th¢ 2005 A¢¢ and Regulation 4 of the 2(X16 Aollts Regulations,. at to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 A¢couuts Regulations have not been met. or (2) to whi¢b, in my opinion. atiention slwuld be drawn in order to enable a proper understanding of the aceounts to be rvdched. Dou81&s J Martin C.A. The Institute Of Chartered Accoun f S¢otlaThl D.J. Martin & Co. 40142 Brantwood Av¢nuc Tayside DD3 6EW I,Ji Pag¢ 4
6th18th Dundee Bo sBri Lochee Parish Church ade Com Stat¢meul of Finallcial Activities for the Year Ended 31 Au ust 2025 31.8.25 Total 31.8.24 Total nds Umrstricied ReslTic*d fimd Notes INCOME AND ENDOWMENTS FROM DonatsoDS and legacies 121,430 121,430 112.842 Other trading tiVitieS lllveslm¢Dt i0¢ Other income 2.544 9,527 1,780 2,544 9,527 1,780 1,966 6,384 1.207 Total 135.281 135281 122,399 EXPENDrruRE ON Raisitw funds. 141,462 141.462 96,927 r4ET IIYCOMEI(EXPEIYDITURE) {6,181) 16.181) 25,472 RECONCILIATtON OF FUNDS Total full(Ls brought forward 656,734 656.734 631,262 TOTAL FUNDS CARRIED FORWARD 050,553 650.553 656,734 Th¢ notes forni part of these f]nan¢ia] staieD]ffl Page 5
6th18th Dundee Bo 's Bri ade Co tA)¢h¢e Parish Church Balance Sheet 31A U8t 2025 31.8.25 Total 31.8.24 Total UJJrestricted fund Restricted fillkd Notes FIXED ASSETS Tatlgible &ts 397,742 397,742 397,742 CURRENT ASSETS Cash at bank 252,811 252,811 258,992 NET CURREIYT ASSETS 252,811 252,811 258,992 TOTAL ASSETS LESS CURRENT LIABILITILS 650,553 650,553 656.734 NEI. ASSKTS 650,553 650,553 656,734 FUNDS UnrestrAed 650,553 656,734 TOTAL FUNDS 650.553 656,734 The fuhancial statements were approved by the Board of Tntstees and authoEised for issue on............................................. and were signed on IL8 behalf by.. R Cowan- Trustee The not¢s forni part of these f]DanciaJ statements Page 6
6th18th Dundee Bo s Bri ad¢ Com s Lo¢h¢¢ Parish Church Notes to the FinawRal Statements for the Year Ended 31 Au u$L 2025 ACCOUNTING POLICIES Basls of preparlllg the lfinaDclal statemeDts The fjllancial statetn¢nts of th¢ charity. whi¢h is a publi¢ benefit entity under FRS 102, ve becn pPared in a¢cordatt¢e with the Charitith SORP (FRS 1021 'Accounting and Reporting by Charities". StateD of Recommend Pra¢ti¢¢ applicable to charities prepari their accounts in aCcore with th¢ Financial Reporting Standard applicable in the UK al Rq)ublic of Ireland IFRS 102) {effectiYe l January 2019),. Financial Reporting Standard 102 The Financial Reporting Staudard applicable the UK and Republic of Ireland, alld the Charities and Trustee Inve8tmeiit (Scotland) Ac(2005. The financial $tat¢m¢nts have been prepared under the historical cost collventi0 as modifieAt by th¢ r¢valuatioD of ¢ertain All income is ogniSed ill the Statement of Financial Activities once the elfftrity has entitlement to the fillKis, it is probable that the income will be received and the amount can be measured reliably. Expendlture Liabilities Are recognised as expenditure as 8oon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of ecollomic benefit$ will be rquired in settlement and the atnount of th¢ obli¥atioD ¢an be measured reliably. Expendifure is aecoimted foT on an accnMls basis and has been (Ilfied ullder headin&$ that aggregate all cost related to the Category. Where ¢osts cannot be directly attiibuted to particular ldIngS they have been allcKa*d to activities on a basis consistent with ihe use of resources. Tangibl¢ fixed assets Depr¢¢latiO is provided at the following annual rates in order to write off ea¢h asset over its estinmed usefid life. Freehold property not pr()vid¢d Taxatlon Th¢ Giwity is exempt from tax on its charitable activities. Fund ac£ouDtlng Unrestricted fun(18 call be used in aordanCe with the ehari¢able objectives at the dfftscretion of the tThtees. Re8tricted fundy can only be used for particular restricted purposes within the objecrs of the clJ2rity. RestrictioA8 arise when specified by the doDor or whell funds are raised forparticular restricied putyoses. Further explanation of the natu alxl puw of fund is inchNled in the n01&8 to the finallciai statements. OTHER TRADING AcI'IvrriES 31.8.25 31.8.24 Futhising events 2.544 1,966 Page 7 continued...
6Èb18th Dundee Bo 's Bri >ade Co Lx)chee Parish Church Notes to the Financial Statements- continued for th¢ Y¢at End¢d 31 Au 2025 INVESTMENT INCOME 31.8.25 31.8.24 Hall incorne Bank interest 7.165 2,362 4,307 2,077 9,527 6,384 TRUSTEES, REMUNERATION ATr4D BEFITs There were no trnstees, rvllun¢ratioD or other benefits for year ended 31 August 2025 nor for th¢ year euded 31 Augusi 2024. Trustees, expenses There were llo trustees, exp¢Ds¢s paid for the ye81 ended 31 August 2025 nor for the year ended 31 August 2024. COMPARATIVES thOR THE STATEMENT OF FINANCIAL AcTlEs Unrestricted fid Rthtricted fijnd Total INCOME Af4D ENDOWMENTS FROM Donations and legacies 112,842 112.842 Other trading a¢tiiryties Envestment income Other ineon 1.966 6.384 1207 1,966 6,384 1.207 Total 122,399 122.399 EXPENDITURE ON Raising fiuKis 96,927 96.927 ET INCOME 25.472 25,472 RECONCIIIATION OF FUNDS Total fid$ brougbt fonvard 631262 631,262 TOTAL FUNDS CARRIED FORWARD 656.734 656,734 Page 8 continued...
6th18th Dundee Bo sBri chee Parish Church Nor¢s to th¢ Financial Stat¢ments- continued for the Year Ended 31 Au uyt 2025 TANGIBLE FIXED ASSKTS Freehold Molor vellicles Totals COST At I September 2024 and 31 August 2025 374,590 42,578 417,168 DEPRECtATION At I Septetnber 2024 al 31 August 2025 19.426 19.426 T4bT BOOK VALUE At 31 August 2025 374,590 23,152 397.742 At 31 August 2024 374,590 23,152 397,742 A revaluation reserve of £340,000, attached to the property at 9 Bri¥ht Str¢¢L Lochee, Dundee, was Created to reflect the value for iL%urancc putpos¢s. MOVEMENT IN FUNDS Net ovenut in funds At 31.8.25 At 1.9.24 Uttte5tricted fund8 General fimd 656.734 (6,181) 650553 TOTAL F11Tr4DS 656,734 (6,181> 650.553 Net movement ill fundy, included in the above are as follows: ITOmIng r¢sources Resou¢$ exPU¢d Movern¢n¢ in fim(L8 Unrestrieted funds Gell1 fimd 135,281 (141,462) {6.181) TOTAL FUNDS 135281 (141.462) (6,181) Page 9
6th18th Dwid¢¢ Bo 's Bri Locbee Parish Church ade Co an Notes to the Financial Statemellts- continued for the Yeat Ended 31 Au ust 2025 MOVEMENT IN FUNDS- eonthiued Compiratlves lor movement ID funds N¢t llloveme in funds At 31.8.24 At 1.9.23 Ullrestricted fndS G¢n¢rdl fund 631,262 25,472 656.734 TOTAL FUNDS 631,262 25,472 656,734 Cor4)arativ¢ n¢t movemenl in fiThds, included in the above are &8 follows: In¢oming r¢sour¢es Resources expended Movement in ful5 Unrestrlcted funds General fimd 122,399 {96,927) 25,472 TOTAL FUNDS 122.399 (96,927) 25,472 A current year 12 onthS and prior year 12 DnthS combined position is as follows: Nct movernt in fimds At 31.8.25 At 1.9.23 Ullrestrlcted funds General fiuld 631,262 19291 650.553 TOTAL FUNDS 631262 19291 650J53 A ¢UTrent y¢ar 12 months and prior year 12 months combined net movement in flllbjs. included in the above are as follows.. Incoming rL8ourc&q Resources ¢xpended Moyement in funds Unrestricted fuDds Generdl fund 257,680 (238,389) 19.291 TOTAL FUNDS 257.680 (238,389) 19,291 P&ge 10 contillued...
6th18th thmdee Bo sBri Lo hee Parish Church Notes to the Financial Statements- contin for the Year Ended 3 RELATED PARTY DISCLOSURES Th¢r¢ W¢T¢ no r¢lated party traactionS for the year ended 31 August 2025. Pagell
6th18th Dund¢e Bo sBri adeco Lochee Parish chUb Iktailed Statement of FnCial Activities for the Year Ended 31 Au ust 2025 31.8.25 31.8.24 INCOME ATr4D ETrIDOWMENTS DoD#tioDS •lld leg4¢i¢s Donations Bequcsts Grants & trust ineome subscri108 Unifornis Camp & weekend outings In]and revenue 4,44l 238 81,486 16,345 1,506 16,884 530 5,100 212 57.378 14.959 922 23,634 10,637 121.430 112.842 Other tradlDg aetiTritieg Fundraising evenL8 2,544 1,966 Investment income Hall incom Bank inter¢st 7.165 2.362 4,307 2,077 9,527 6,384 Other imeome Mi%¢ellaneous income 1,780 1,207 Total inconthig resources 135281 122,399 EXPENDrruRE Ralslng donAtAon8 #lld legacies Insutallce Heat & light 'I'elephon¢ & intemet Postsg¢ & stationery Miscellaneous ¢xp¢nses Cleallillg & laundry R¢pairs & maInteJ)¢e Camp & wttkend outing8 UnIforn & supplies A¢tiYity eostg Capithtion fees Cbild sponsorship Donatioll TraDswrt co8ts CaTricd foThvard 3,475 2,955 639 951 5.312 2,756 50,609 33.896 2,458 7,929 5,989 577 1,550 7,012 126,108 3.397 1,730 635 767 5,063 2.821 15,179 29,324 3.180 9,695 5.447 587 3.250 5,444 86,519 This page th)es not form part of the slatutory finaDoial sratetnents Page 12
6th18th Dundcc Bo '$ Bri ade Co tktailed Stalement of Financial Activities for the Year Ended 31 Au 2025 31.8.25 31.8.24 Ralsing donatlons legacies BroughL fonvard Equipment & consumables Competition & course ftts Gifts. & presents Pit¢h & hall hire fees 126,108 11,726 798 534 2,296 86.519 7,510 291 705 1,902 141,462 96,927 Total re80urccs ¢Knded 141,462 96.927 Net (expeDdltreymc•me 16,181) 25,472 This page does not fonn part of ¢b¢ statutory fiDancial sthtelnents Page 13