The Birmingham Battalion of the Boys Bri - Charities report - 22.1

REGISTERED COMPANY NUMBER: 07031608 (England and Wales)

REGISTERED CHARITY NUMBER: 1137394

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2021

FOR

THE BIRMINGHAM BATTALION OF THE BOYS

BRIGADE

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

14

The trustees, who are also directors of the charity for the purpose of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2020. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Purposes and aims

Our Charity's purposes and aims as set out in the objectives contained in the charitable company's Memorandum of Association include the following.

1) The advancement of Christ's Kingdom among boys and the promotion of habits of obedience, reverence, discipline, self respect and all that tends towards true Christian manliness

2) The advancement of Christ's Kingdom among girls and the promotion of habits of obedience, reverence, discipline and self respect among girls.

3) Any other such charitable and lawful activities as may be approved by the trustees.

Our charity's purposes and aims are to be provided by us in the Birmingham, West Midlands and East Midlands areas and any other areas in which a Boy's Brigade company is at any time a company member of the charity as provided for in the charity's Articles of Association.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year.

This review looks at what we have achieved and the outcomes of our work for each year and looks at each key activity and the benefits brought to the people we are set up to help.

The review also helps ensure that our aims, objectives and activities remain focused on our stated purposes.

We have referred to the guidance in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

The focus of our work is situated in 48 locations where we work with young people in the age group of 5 to 18 years and we engage with them through positive activities contained in our four programmes - Anchors, Juniors, Discover and Challenge Plus.

This is our 'core work' and is delivered by our 400 volunteer leaders each week which is also supplemented by a wide range of activities organised centrally for the benefit of the young people.

As part of these activities we are able to provide the young people with opportunities for residential experiences.

Volunteers

Volunteers are highly valued and perform, in all aspects of the charity's activities, a very significant role within the Birmingham Battalion of the Boy's Brigade.

The charity relies upon help not only from its volunteer members but from a significant number of outside volunteers without whom the charity would not be able to operate as well.

The fundraising department is heavily reliant upon the support of volunteers and, in particular, in its subsidiary company's charity shop where volunteers play a significant major role under the guidance of the shop manager.

The contribution from these volunteers cannot be readily quantified but the trustees should like to thank everyone for their contribution.

The Battalion continues to provide a significant range of relevant training courses for volunteers which have been consistently well supported during the year.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

How our activities deliver public benefit

Membership of our movement gives young people the opportunity to develop their life skills and become responsible citizens in our society.

This is backed up by a number of our young people who quote "BB has influenced my life a lot because we learn what is right and wrong" and also "I have made many friends and have learnt valuable life skills that will help me through life"

Being a member of our movement has, and can have, an impression on the family unit to which they belong and some parents and carers have shared "how they have seen a difference in their young person which has produced a positive and enhancing impact". Working with the family unit in communities is an important aspect of our work.

Furthermore, the Battalion has participated in the government backed "Youth United" scheme which has led to the establishment of a number of new companies in areas of urban deprivation.

Who used and benefited from our services?

We support over 1,200 young people as members of the Boys' Brigade movement who have experienced informal education helping them to grow and develop.

In addition to this work we have also been able to provide work-related training opportunities for young unemployed people which has led to a number of them being placed into full-time employed.

Other developments and activities

The charity continues to take the work of development very seriously.

As already mentioned, a number of new companies have been started, some in churches and denominations where partnership has not existed previously.

In particular, a sense of partnership is growing with the Redeemed Christian Church of God, not least because of work established and sustained under the auspices of Youth United.

Company visits frequently reveal that the spirituality of young people is taken very seriously - open discussion is encouraged, increasing creative "teaching" methods are used and the various competitions which seek to stimulate reflection on spiritual matters are well supported, often with very powerful entries.

Equally, a considerable amount of time is dedicated to the consideration and development of "core" values in the growing, successful training programme for young adults, potential leaders and leaders which is offered by the movement in Birmingham - the distance which people are prepared to travel to share in training is frequently surprising.

Fundraising activities

All of The Birmingham Battalion of the Boys' Brigade's fundraising activities are carried out in accordance with the laws regulating charity fundraising and are designed exclusively to provide raised voluntary income to support and enhance the main activities of the charity.

The Battalion raised funds through the receipt of donated goods into its charity shop through a range of other opportunities and supporters from grant making trusts, local government initiatives and the local community

FINANCIAL REVIEW

Principal funding sources

Apart from donations from other charities and the general public, the principal funding source is by the way of grants received from The Boys' Brigade in Birmingham Stechford Trust. These are readily available within 3 working days and provide ample funds for the charity's needs. As defined in its Trust Deeds, this Trust's sole purpose is to fund the activities of the Birmingham Battalion.

Reserves policy

On behalf of the trustees, the finance director maintains a reliable forecast of the working capital requirements of the charity and is able to obtain funds readily to cover these. The trustees therefore consider it unnecessary for the charity to hold its own reserves.

Financial Review

The statement of Financial activities for the year ended 31 August 2021 shows incoming resources totalling £14,605 (2020: £14,126) and resources expended totalling £8,940 (2020: £15,865), generating a surplus of £5,665 (2019: £1,739 deficit).

As a result, the charity's total funds have increased from a surplus of £425 as at 31 August 2020 to a surplus of £6,090 as at 31 August 2021.

FUTURE PLANS

Our core work will remain steadfastly at the heart of what we do through continuing the four programs for children and young people between ages of 5 and 18 years.

Any surplus funds generated by the charity's subsidiary company will be used as a cost contribution to the Battalion alongside helping with funding the core work and providing work training opportunities to help in creating jobs in areas of high unemployment.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Birmingham Battalion of the Boys' Brigade is a charitable company limited by guarantee and was incorporated on the 28th September 2009.

The charitable company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under it's Articles of Association.

In the event of the charitable company being wound up members are required to contribute an amount not exceeding £10.

Members

The members of the charity shall be all of the following who hold such positions with a company member.

- Leaders (other than Helpers as defined in the Boys' Brigade regulations)

- Staff Sergeants, together with Honorary Officers of the Battalion.

A company member is a company that is registered from time to time as members of the Birmingham Battalion of the Boys' Brigade pursuant to Boys' Brigade regulations. A company member is not a member of the charity

Recruitment and appointment of new trustees

The directors of the charitable company are also charity trustees for the purposes of company law and responsible for the management of the charity.

The numbers of trustees shall not be less than two but, unless otherwise determined by ordinary resolution, shall not be subject to any maximum.

Trustees are appointed for a specific term, not exceeding three years and are recruited from the membership of the charitable company.

Organisational Structure

The Birmingham Battalion of the Boys' Brigade is organised so that its management group of members meet regularly to manage the charity affairs and formulate policy.

A scheme of delegation is in place and day to day responsibility for the provision of the charity's services rest with the Chief Executive. The Chief Executive is responsible for ensuring that the charity delivers the services specified and the key performance indicators are met. The Chief Executive also has responsibility for the day to day operational management of the charity, individual supervision of the staff team and ensuring that the team continue to develop their skills and working practices in line with good practice.

Induction and training of new trustees

Most trustees are already familiar with the practical work of the charity having been members of the previous unincorporated Birmingham Battalion of the Boys' Brigade Management Group.

New trustees receive a short training session and a written summary of their obligations as charity trustees to familiarise themselves with the charity and the context in which it operates.

The training sessions are jointly led by the Chairman of the Trustees, the Treasurer and the Chief Executive of charity and cover the following areas.

- The legal responsibilities of trustees.

- The obligations of trustees.

- The main documents which set out the operational framework for the charity including the charity's Memorandum and Articles.

- The resourcing and the current financial position of the charity as set out in the charity's latest accounts and future plans and objectives.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07031608 (England and Wales)

Registered Charity number

1137394

Registered office

Centenary House

89-91 Hatchett Street

Birmingham

West Midlands

B19 3NY

Trustees

J Green Director (resigned 22/12/2020)

Mr R Meacham Director

Mr A J Rosello Senior Director

P A Stait Director (resigned 22/12/2020)

Mr A B Woolass Director

Mr M Hayden (appointed 22/12/2020)

Mr T D McLoughlin (appointed 22/12/2020)

Mr I J Pritchard (appointed 22/12/2020)

Independent Examiner

Neil Smith

FCA

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

Approved by order of the board of trustees on 20 May 2022 and signed on its behalf by:

Mr M Hayden - Trustee

Independent examiner's report to the trustees of The Birmingham Battalion of the Boys Brigade ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Neil Smith

FCA

Folkes Worton LLP

15-17 Church Street

Stourbridge

West Midlands

DY8 1LU

20 May 2022

2021

2020

Unrestricted

Total

funds

funds

Notes

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

13,185

10,172

Charitable activities

Battalion training courses and actvities for companies

-

2,889

Investment income

3

1,420

1,065

Total

14,605

14,126

EXPENDITURE ON

Raising funds

8,515

12,582

Charitable activities

Battalion training courses and actvities for companies

-

2,883

Other

425

400

Total

8,940

15,865

NET INCOME/(EXPENDITURE)

5,665

(1,739

)

RECONCILIATION OF FUNDS

Total funds brought forward

425

2,164

TOTAL FUNDS CARRIED FORWARD

6,090

425

2021

2020

Unrestricted

Total

funds

funds

Notes

£

£

FIXED ASSETS

Investments

7

2

2

CURRENT ASSETS

Debtors

8

252

1,244

Cash at bank

7,402

1,583

7,654

2,827

CREDITORS

Amounts falling due within one year

9

(1,566

)

(2,404

)

NET CURRENT ASSETS

6,088

423

TOTAL ASSETS LESS CURRENT LIABILITIES

6,090

425

NET ASSETS

6,090

425

FUNDS

10

Unrestricted funds

6,090

425

TOTAL FUNDS

6,090

425

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 May 2022 and were signed on its behalf by:

Mr M Hayden - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

33% on cost and 10% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Going concern

The financial statements have been prepared on the going concern basis which assumes that the charitable company will continue in operational existence for the foreseeable future.

The validity of this assumption depends on the continued support of the Boys Brigade Stechford Trust ("The Trust") by deferring the amounts due to them and their continued support. The trustees have received assurances from The Trust that these amounts will continue to be deferred. On this basis, they consider it appropriate to prepare the financial statements on a going concern basis.

2.	DONATIONS AND LEGACIES

2021

2020

£

£

Donations

1,025

443

Grant

12,160

9,729

13,185

10,172

3.	INVESTMENT INCOME

2021

2020

£

£

Rents received

1,420

1,065

4.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2021

2020

£

£

Other operating leases

-

1,026

5.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2021 nor for the year ended 31 August 2020.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2021 nor for the year ended 31 August 2020.

6.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2020 and 31 August 2021

34,763

DEPRECIATION

At 1 September 2020 and 31 August 2021

34,763

NET BOOK VALUE

At 31 August 2021

-

At 31 August 2020

-

7.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

MARKET VALUE

At 1 September 2020 and 31 August 2021

2

NET BOOK VALUE

At 31 August 2021

2

At 31 August 2020

2

There were no investment assets outside the UK.

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Amounts owed by group undertakings

43,427

44,129

Provision for group balances

(43,427

)

(44,129

)

VAT

252

927

Prepayments and accrued income

-

317

252

1,244

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2021

2020

£

£

Trade creditors

1,108

1,990

Accrued expenses

458

414

1,566

2,404

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1/9/20

in funds

31/8/21

£

£

£

Unrestricted funds

General fund

(828

)

5,665

4,837

Designated

1,253

-

1,253

425

5,665

6,090

TOTAL FUNDS

425

5,665

6,090

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

14,605

(8,940

)

5,665

TOTAL FUNDS

14,605

(8,940

)

5,665

Comparatives for movement in funds

Net

movement

At

At 1/9/19

in funds

31/8/20

£

£

£

Unrestricted funds

General fund

911

(1,739

)

(828

)

Designated

1,253

-

1,253

2,164

(1,739

)

425

TOTAL FUNDS

2,164

(1,739

)

425

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

14,126

(15,865

)

(1,739

)

TOTAL FUNDS

14,126

(15,865

)

(1,739

)

A current year 12 months and prior year 12 months combined position is as follows:

Net

movement

At

At 1/9/19

in funds

31/8/21

£

£

£

Unrestricted funds

General fund

911

3,926

4,837

Designated

1,253

-

1,253

2,164

3,926

6,090

TOTAL FUNDS

2,164

3,926

6,090

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

28,731

(24,805

)

3,926

TOTAL FUNDS

28,731

(24,805

)

3,926

11.	RELATED PARTY DISCLOSURES

As at 31 August 2021, the charitable company was owed £43,427 (2020: £44,129) from its trading subsidiary, Birmingham Boys Brigade Trading Limited. However, a provision has been made against this amount due to the subsidiary being insolvent.