1st Kirkwall Boys' Brigade SCIO Receipts and Payments Accounts for the year ended 31st May 2025 Scottish Charity No: $C047602
Trustees’ Annual Report Year ended 31st May 2025
Reference and Administrative Information
Charity Name:
Charity Registration Number
Contact Address
ist Kirkwall Boys' Brigade SCIO
$C047602
Kyrombi Rendall Orkney KW17 2EX
Trustees
Independent Examiner
cman Action Orkney Anchor Buildings 6 Bridge Street Kirkwall KW15 1HR
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Trustees' Annual Report (cont) Year ended 31st May 2025
Structure, governance and management
Type of governing document
The charity is administered in accordance with the terms of the Scottish Charitable Incorporated Organisation constitution.
Trustees recruitment and appointment
The board may at any time appoint any person to be a charity trustee - by way of a resolution passed by majority vote at a board meeting.
The Trustees will be the Company Captain and up to four (4) other officers of the company and two representatives from each of the congregations of St Magnus Cathedral, Kirkwall East Church and the United Reformed Church Kirkwall. The congregational representatives will normally, but are not required to be, the minister and one other representative and shall each serve for a three {3) year period.
Objectives and activities
Charitable purposes
The advancement of education, the advancement of religion, the advancement of citizenship or community development.
Summary of the main activities in relation to these objects
The organisation's purposes are 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.
Achievements and performance
The ist Kirkwall Company Boys’ Brigade SCIO runs 4 nights a week from September to April, with Anchor, Junior, Company, and Senior Sections for boys who attend school from Primary 2 to Secondary 6.
Anchors The Anchor Programme has 6 Activity Areas, and these same Activity Areas are also used across all our other age groups, providing consistency for children and young people as they move through the organisation. The Activity Areas are: Get Active, Get Adventurous, Get Creative, Get into the Bible, Get Invelved, and Get Learning. Each activity area sets out clear aims and children can gain badges and recognition for their participation in the programme.
Juniors The Junior Programme has the same6 Activity Areas as in Anchors: Get Active, Get Adventurous, Get Creative, Get into the Bible, Get Involved, and Get Learning. Through our programme we want to provide children and young people with opportunities to develop skills, to be creative, to have adventures, to try new things, to get to know Jesus and to make a difference. Throughout their time in the Juniors Section, children can gain badges and recognition for their participation in the program.
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Trustees' Annual Report (cont) Year ended 31st May 2025
Company & Seniors, The Company & Seniors Programme has the same 6 Activity Areas as in the Anchor & Juniors: Get Active, Get Adventurous, Get Creative, Get into the Bible, Get Involved, and Get Learning. Young people get the chance to develop existing skills and learn new ones, through a fun, balanced and challenging programme of activities. Young people are encouraged to have a say and help shape their own programme. They can get involved in anything from helping others in their local community to playing sports, trying out adventure activities or being creative through dance or art - there's something for everyone! There are also opportunities to go away on camps and residentials, which are often the highlight in the annual programme.
We held a successful camp to the Kincraig Christian Centre near Aviemore in August 2024, with fifteen boys & five adults taking part. Also, in August, Company & Junior members along with some parents tackled the litter sweep of the Bignold Park after the County Show.
After the summer break we resumed our 2024/25 Session in September 2024 with 65 boys and 16 BB Leaders on the roll. A varied programme of activities was planned for the session ahead.
We held our Enrolment Parade to the Peedie Kirk in early October, as well as attending the Remembrance Parade. We also paraded to the St Magnus Cathedral & Kirkwall East Church in March 2025. The annual Battalion Parade was held in Finstown in April.
We held our annual fund raiser “Spring Fayre” in March which was well supported by parents & friends. Other events includeda visit and talk from the Orkney Drugs and Alcohol Team, a visit from Orkney Youth Forum, a Basic Life Support class from Dr Lyon and a visit to the Kirkwall Power Station. All Sections took part in Fun Days organised by the Orkney Battalion.
The Session finished with our presentation of awards on Friday 25" April in the Papdale Infant School Hall with Anchor, Junior & Company along with parents & friends attending. Past BB Captain in Shetland and Officer in Kirkwall Mr Colin Gunn accompanied by his wife Wendy also a past Leader were our Special Guest’s for the evening. Mr Gunn inspected the Company and along with his wife presented the many awards and trophies which the members had been working towards all session, this included two Presidents Badges, the second highest award in the BB.
Financial review
Reserves policy
It is the Trustees’ policy to hold reserves of approximately six months annual expenditure. At the end of the period the charity held unrestricted funds of £90,308 which represents over six months annual expenditure.
Donated facilities and services
Thanks must go to all officers, helpers, parents and friends for donations of their time and talents and without whom the Company would not function.
Approved by the Trustees and signed on their behaif,
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Datedated “TV. QDeeenhes 2025
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1° Kirkwall Boys’ Brigade SCIO
$€047602 Independent Examiner's Report to the Trustees of 1° Kirkwall Boys’ Brigade SCIO
| report on the accounts of the charity for the year ended 31 May 2025 which are set out on pages 5 to 8.
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 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1} (d)} of the 2006 Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the 2006 Accounts 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| do not express an audit opinion on the view given by the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
-
which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with Section 44{1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations
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¢ to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations
have not been met, or
- 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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Signed:Dated: -- “om.—_——! —ra
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tndependent Examiner Voluntary Action Orkney 6 Bridge Street Kirkwall
Orkney KW15 1 HR ‘
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ist Kirkwall Boys' Brigade SCIO Receipts and Payments Accounts Year ended 31st May 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Receipts | Notes | Funds 2025 | Funds2025 | Total 2025 | Total 2024 |
| Donations | 4 | 7,483 | ” | 7,483 | 3,631 |
| Activities for Generating Funds | 5 | 1,579 | - | 1,579 | 1,698 |
| Charitable Activites | 6 | 8,383 | : | 8,383 | 8,891 |
| Grants | 7 | - | 300 | 300 | 300 |
| Rental of Premises | 4,410 | - | 4,410 | 9,828 | |
| Bank interest | - | - | : | - | |
| Total Receipts | 21,855 | 300 | 22,155 | 24,348 | |
| Payments | |||||
| Cost ofGenerating Funds | 8 | 89 | - | 89 | 59 |
| Charitable Activities | 9 | 15,182 | 300 | 15,482 | 17,217 |
| Governance Costs | 10 | 216 | - | 216 | 216 |
| OtherPayments | - | - | - | - | |
| Total Payments | 15,487 | 300 | 15,787 | 17,492 | |
| Surplus/(Deficit)forperiod | 6,368 | - | 6,368 | 6,856 |
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1st Kirkwall Boys' Brigade SCIO Notes to the accounts Year ended 31st May 2025
1. Trustee Remuneration and Related Party Transactions
There were no trustee remunerations during the period and no trustee had any personal interest in any contract or transaction entered into by the charity.
No trustees received reimbursed expenses during the period
2. Movement in Funds
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As at As at
01/06/24 Receipts Payments Transfers 31/05/25
Unrestricted funds
General fund 83,940 21,855 15,487 - 90,308
Restricted funds
Camp Grant fund - 300 300 . -
83,940 22,155 15,787 . 90,308
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Purpose of Funds
Unrestricted funds
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity
Restricted funds
Camp fund - this fund is for the sole purpose of covering part of the cost of taking the boys to camp each year.
3. Assets retained for charity use
The charity owns the BB Hall in Kirkwall. This is shown in the accounts at the insurance value as below.
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Building 733,404
Contents 30,746
764,150
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ist Kirkwall Boys’ Brigade SCf{O Statement of Balances
Year ended 31st May 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Notes | Funds 2025 | Funds 2025 | Total 2025 | Total 2024 | |
| Bank& Deposit Balances | 2 | ||||
| Bank and cash balances | |||||
| Brought Forward | 83,940 | - | 83,940 | 77,084 | |
| Movement in period: - | |||||
| Surplus/{Deficit) | 6,368 | - | 6,368 | 6,856 | |
| Bank and cash balances | |||||
| Carried Forward | 90,308 | - | 90,308 | 83,940 | |
| Assets retained for charity use | |||||
| BBHall | 3 | 764,150 | - | 764,150 | 764,150 |
Unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity
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Approved by the Trustees and signed on their behalf,
Chair ee
pared TL. DecentheS LOLS '
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1st Kirkwall Boys’ Brigade SCIO Notesaccountsto the (Cont} Year ended 31st May 2024
Unrestricted Restricted
Funds 2025 Funds 2025 Total 2025 Total 2024
| Analysisof Receipts | ||||||||
|---|---|---|---|---|---|---|---|---|
| 4. | Donations | |||||||
| Donations | 6,375 | - | 6,375 | 3,044 | ||||
| Gift Aid Tax Recovered | 1,108 | - | 1,108 | 587 | ||||
| 5. | ActivitiesforGeneratingFunds | |||||||
| Spring Fayre | 1,579 | - | 1,579 | 1,698 | ||||
| 6. | Charitable Activites | |||||||
| Sale of Uniforms | 93 | 93 | 484 | |||||
| Subscriptions | 2,874 | - | 2,874 | 3,725 | ||||
| Canteen | - | - | - | 304 | ||||
| Camp income | 5,416 | - | 5,416 | 4,678 | ||||
| Miscellaneous | - | - | : | - | ||||
| 8,383 | - | 8,383 | 9,191 | |||||
| 7. | Grant income | |||||||
| OICtowardsCamp | - | 300 | 300 | 300 | ||||
| AnalysisofPayments | ||||||||
| 8 | Cost ofGenerating Funds | |||||||
| Spring Fayre | 89 | - | 89 | 59 | ||||
| 9. | Charitable Activities | |||||||
| Uniforms/equipment | 765 | - | 765 | 1,936 | ||||
| Books, stationery | - | - | - | 60 | ||||
| Capitation fees& Insurance | 4,083 | - | 4,083 | 4,435 | ||||
| Heat and Light | 2,412 | - | 2,412 | 3,235 | ||||
| Courses | 55 | . | 55 | 507 | ||||
| Canteenand parties | 1,149 | - | 1,149 | 469 | ||||
| Camp expenditure | : | 6,257 | 300 | 6,557 | 4,993 | |||
| Cleaning | ‘ | 279 | - | 279 | 692 | |||
| Repairs and Renewals | - | - | - | : | ||||
| Other expenses | - | 188 | - | 188 | 722 | |||
| Sundry other expenses | 370 | - | 370 | |||||
| 15,182 | 300 | 15,482 | 17,049 | |||||
| 10, | Governance Costs | |||||||
| independent Examination | 216 | - | 216 | 216 | ||||
| 216 | - | 216 | 216 |
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