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2025-04-30-accounts

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Britannia XIV [SCIO] Registered Charity – SC050314

Annual Report and Accounts For the year ended 30 April 2025

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BRITANNIA XIV [SCIO]

Annual Report and Accounts For the year ended 30 April 2025

Contents Page
Charity Information 1
Trustees Report 2 – 5
Independent Examiner’s Report 6
Receipts and Payments Account 7
Statement of Balances 8
Notes to the Accounts 9 – 10

BRITANNIA XIV [SCIO]

Charity information

Charity name

Britannia XIV [SCIO] also known as BXIV

Charity number

$C050314

Trustees a

ee eee

Principal office — 9

Contact details

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Independent Examiner

Gus ACA DChA FCIE EA Independent Ltd 5 South Charlotte Street Edinburgh EH2 4AN

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BRITANNIA XIV [SCIO]

Trustees’ report

For the year ended 30 April 2025

The trustees present their report, receipts, and payments accounts of the charity for the year ending 30 April 2025.

Governing document

The charity is a Scottish Charitable Incorporated Organisation, registered on 22 July 2020 and regulated by a written constitution.

Charitable purposes, objectives and activities

We aim to encourage the advancement of the arts, heritage, and culture of the 14th century in Scotland. Britannia XIV was set up as a medieval re-enactment group to recreate the life and crafts as experienced with the Scottish Wars of Independence (1292-1348).

We practice a variety of crafts and combat to then participate in events held for the entertainment of the public to educate and experience life in that period.

We aim to increase education on the period of history of the Scottish Wars of Independence both within Scotland and also the rest of the United Kingdom. Britannia XIV does this by doing events with local groups and also being invited to events.

The events primarily take place in the summer and are hosted by a variety of organisations, such as Historic Scotland.

Recruitment and appointment of Trustees

Trustee recruitment is done internally from within the organisation due to wanting to support members as well as no monetary reward. Members are encouraged to apply for positions by the AGM but can also put themselves forward during the AGM. There are three trustees at any time; these are the president, treasurer, and secretary.

Achievements and Performance

BXIV has continued to gain members and grow as a society. We experienced yet another successful show season entertaining and educating thousands of show attendees across the summer with a wide range of combat and living history displays.

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BRITANNIA XIV [SCIO] Trustees’ report

For the year ended 30 April 2025, continued

Manager’s report 2025

Britannia XIV launched its 2024 public event season with an AGM that gave an overview of the previous year to its members. We launched our first show of the season with nearly half our volunteer base attending.

Events are just one of the accessible ways that the public can come and learn about mediaeval life in the 14[th] Century. Britannia XIV typically supports between 10 and 16 events each year, ranging from full weekends of camping and demonstrating 14[th] Century life, to supporting local gala days and providing activities.

Our 2024 Event season included:

In addition to returning to events we are welcomed to each year, in 2024 we were invited to take part in a new event at Maybole, providing key support in launching the new event, and to take part in Roman Day at Kinneil Estate in Bo’ness, supporting another local re-enactment group.

Displaying a variety of heritage crafts ranging from woodwork, leatherwork, metal work, and fabric work, the public are able to see volunteers creating mediaeval everyday items from spoons to the clothes and armour they are wearing.

Many of our events will involve a variety of arena displays where we demonstrate the weaponry of the times, the armour, squiring, and combat. A popular part of our arena displays is the Kids’ Army, where we invite the children attending events to join the battlefield and learn mediaeval war tactics to lay waste to the reenactors. This year also saw the development of a demonstration of the laws of the 14[th] Century via volunteers representing the local lord hosting court at events, allowing the public to participate with voicing their cheers and jeers for the accused.

When not attending events, our volunteers attend regular training sessions in their local areas, honing their combat abilities, practicing heritage crafts, and sharing knowledge of 14[th] Century practices.

As our volunteer member base continues to grow, we introduced a leadership structure to support the local projects in their day to day running.

Britannia XIV continues to grow in numbers and continues to develop its commitment to heritage crafts preservation through the passion of its volunteers, adding more and more variety to its displays.

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BRITANNIA XIV [SCIO]

Trustees’ report

For the year ended 30 April 2025, continued

Donated Facilities

Many members donate their own vehicles to help with the transport of equipment and reenactors. We have continued a reimbursement policy on the fuel cost of group kit transport, at 10p per mile for trips they were already going to go on, and 25p per mile on trips they had to go out their way to make. This enables us to maintain capacity for transporting people and equipment to events undue strain on any individual member’s finances.

Each of our local project’s train in local grounds with permission from the relevant governing bodies. Our original location at Kinneil Estate in Bo’ness has an agreed annual fee, and the established responsible use by the local project then led to securing further locations as our volunteer base increased.

We also have agreements for the use of Land for each of our groups at no charge.

Falkirk has an agreement with the Kinneil Estate for the use of their grounds for training.

Borders has an agreement to use Melrose National Trust’s ‘Harmony Gardens’ and ‘The Orchard’.

The two university groups; Dundee and Strathclyde, have an agreement to use the University of Dundee’s and the University of Strathclyde’s Campus and any outside spaces the University gives them permission for.

.

Edinburgh has an agreement with Edinburgh Council to use Craigmillar Park.

Financial Review

Results for the year

In the year 1 May 2024 - 30 April 2025, the charity had receipts of £7,756 (2024: £8,267) and payments of £10,987 (2024: £4,611), giving net payments of £3,231 (2024: net receipts of £3,656). Total funds under management at 30 April 2025 was £4,376 (2024: £7,607), of which £392 was for a restricted fund and £3,984 was unrestricted. All funds are represented by cash and bank balances.

Reserves

At this point, there was no specific reserve policy in place, but it was agreed that we should hold enough to cover insurance costs; an estimated £500 for each year in these early stages.

Trustee remuneration and expenses

The trustees did not receive any remuneration or expenses during the year.

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BRITANNIA XIV [SCIO]

Trustees’ report

For the year ended 30 April 2025, continued

Future plans

We aim to continue the growth of the group with the intention of taking on larger, more ambitious events. Among these is a potential week-long event at the Scottish Crannog Centre. These events with longer times spent on site will allow members to take on more ambitious living history projects in the time available.

A decision was also made at our AGM on 26th May 2023 to begin planning to attend an international event in the future. Attending such an event will require us to further support our members in the acquisition/production of more authentic equipment, continuing the trend of increasing authenticity of the society’s portrayals from the past years.

Approved by the Trustees and signed on their behalf

28 January 2026

28 January 2026

28 January 2026

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BRITANNIA XIV [SCIO]

Independent Examiner’s Report to the Trustees of Britannia XIV

I report on the accounts of the charity for the period ended 30 April 2024, which are set out on pages 7 and 8 and the related notes on pages 9 to 10.

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 2006 Regulations”). The charity’s Trustees consider that the audit requirement of Regulation 10(1) (d) of the 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 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 the course of my examination, no matter has come to my attention,

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and

  3. Regulation 4 of the 2006 Regulations

  4. to prepare accounts which accord with the accounting records and comply with

  5. Regulation 9 of the 2006 Accounts Regulations

  6. have not been met, or

  7. 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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BRITANNIA XIV [SCIO]

Receipts and Payments Account

For the year ended 30 April 2025

Unrestricted Restricted Total Total
Notes 2025 2025 2025 2024
£ £ £ £
Receipts
Grants and donations 2 - 60 60 217
Receipts from charitable activities 3 7,696 - 7696 8,050
──── ──── ───── ─────
7,696 60 7,756 8,267
──── ──── ───── ─────
Payments
Charitable activities 4 8,157 - 8,157 4,086
Governance costs 100 - 100 100
Purchase of equipment 2,730 - 2,730 425
──── ──── ───── ─────
Total payments 10,987 - 10,987 4,611
──── ──── ───── ─────
Net (payments) / receipts (3,291) 60 (3,231) 3,656
════ ════ ═════ ═════
Funds brought forward 7,275 332 7,607 3,951
──── ──── ───── ────
Funds carried forward 3,984 392 4,376 7,607
════ ════ ═════ ════

The notes on pages 9 to 10 form part of these accounts

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BRITANNIA XIV [SCIO]

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, Treasurer

The notes on pages 9 to 10 form part of these accounts

BRITANNIA XIV [SCIO]

Notes to the Accounts

For the year ended 30 April 2025

1. Accounting policies

Basis of accounting

The accounts have been prepared on a Receipts and Payments basis in accordance with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

VAT

The charity is not registered for VAT and, accordingly, expenditure includes VAT where appropriate.

Resources expended

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner’s fee.

2. Grants and donations

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Individual donations - 60 60 217
───── ──── ───── ─────
Charitable activities
£ £ £ £
Membership fees 1,013 - 1013 1,250
Takings from events 6,683 - 6,683 6,800
Other -
───── ──── ───── ─────
7,696 - 7,696 8,050
───── ──── ───── ─────

3. Charitable activities

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BRITANNIA XIV [SCIO]

Notes to the Accounts

For the year ended 30 April 2025

4. Costs of charitable activities

Unrestricted Restricted Total Total
2025 2025 2025 2024
£ £ £ £
Event costs 7,026 - 7,026 3,624
Storage 616 - 616 -
Insurance 515 - 515 462
───── ──── ───── ─────
8,157 - 8,157 4,086
───── ──── ───── ────

5. Governance costs

The independent examination fee for the April 2025 accounts is £100 and is included in the Statement of Balances

6. Related party transactions

No remuneration or expenses were paid to the trustees in the year. There were no other related party transactions.

7. Funds

Balance at Balance at
1 May Receipts Transfers 30 April
2024 Payments 2025
£ £ £ £ £
Unrestricted Funds
General Fund 7,275 7,696 (10,987) - 3,984
───── ───── ───── ───── ─────
Restricted Funds
Project Fund 332 60 - - 392
───── ───── ───── ───── ─────
Total funds 7,607 7,756 (10,987) - 4,376
═════ ═════ ═════ ═════ ═════

The Project Fund represents funds held in reserve for future larger scale projects.

There were no transfers between funds in the year to 30 April 2025.

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