IRIS Accounts Production v24.1.4.33 Other Company accounts True false Pounds 1.1.23 31.12.23 31.12.23 FY Mrs M Barrow Mrs K Carter J B Carter Mrs I P Duff Mrs Z A Edmund-Charles B Gibb Mrs J Howarth Mrs J LeMarechal Mrs E J Papaloizou M S Muir FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh001573272022-12-31001573272023-12-31001573272023-01-012023-12-31001573272021-12-31001573272022-01-012022-12-31001573272022-12-3100157327ns0:CharitableCompanyLimitedByGuarantee2023-01-012023-12-3100157327ns15:PoundSterling2023-01-012023-12-3100157327ns0:Trustee22023-01-012023-12-3100157327ns0:Trustee32023-01-012023-12-3100157327ns0:Trustee12023-01-012023-12-3100157327ns0:Trustee42023-01-012023-12-3100157327ns0:Trustee52023-01-012023-12-3100157327ns0:Trustee62023-01-012023-12-3100157327ns0:Trustee72023-01-012023-12-3100157327ns0:Trustee82023-01-012023-12-3100157327ns0:Trustee92023-01-012023-12-3100157327ns0:Trustee102023-01-012023-12-3100157327ns11:FRS1022023-01-012023-12-3100157327ns11:IndependentExaminationCharity2023-01-012023-12-3100157327ns11:SmallCompaniesRegimeForAccounts2023-01-012023-12-3100157327ns11:FullAccounts2023-01-012023-12-3100157327ns11:CharitiesSORP2023-01-012023-12-3100157327ns16:EnglandWales2023-01-012023-12-3100157327ns11:RegisteredOffice2023-01-012023-12-3100157327ns0:TotalUnrestrictedFunds2023-01-012023-12-3100157327ns0:TotalRestrictedIncomeFunds2023-01-012023-12-3100157327ns0:TotalUnrestrictedFunds2022-12-3100157327ns0:TotalRestrictedIncomeFunds2022-12-3100157327ns0:TotalUnrestrictedFunds2023-12-3100157327ns0:TotalRestrictedIncomeFunds2023-12-3100157327ns0:TotalUnrestrictedFundsns10:WithinOneYear2023-12-3100157327ns0:TotalRestrictedIncomeFundsns10:WithinOneYear2023-12-3100157327ns10:WithinOneYear2023-12-3100157327ns10:WithinOneYear2022-12-3100157327ns10:PlantMachinery2023-01-012023-12-310015732722023-01-012023-12-3100157327ns10:OwnedAssets2023-01-012023-12-3100157327ns10:OwnedAssets2022-01-012022-12-3100157327ns0:TotalUnrestrictedFunds2022-01-012022-12-3100157327ns0:TotalRestrictedIncomeFunds2022-01-012022-12-3100157327ns10:PlantMachinery2022-12-3100157327ns10:PlantMachinery2023-12-3100157327ns10:PlantMachinery2022-12-31
REGISTERED COMPANY NUMBER: 00157327 (England and Wales)
REGISTERED CHARITY NUMBER: 207686














REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023










Page

Report of the Trustees 1 to 3

Independent Examiner's Report 4

Statement of Financial Activities 5

Balance Sheet 6 to 7

Notes to the Financial Statements 8 to 13

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED) (REGISTERED NUMBER: 00157327)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2023. 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 2019).

OBJECTIVES AND ACTIVITIES
Objects of the charity
The objects of the charity are to win men and women for the service of God through the saving knowledge of God's holy word and the saving power of the Lord Jesus Christ.

ACHIEVEMENT AND PERFORMANCE
Results for the year
Despite the passing of a resolution in October 2022 to wind up the charity, it had been decided to hold another "Fellowship Weekend" at the High Leigh Conference Centre in Hoddesdon in October 2023. There would also be a business meeting, to perform the dual function of the business part of Annual Conference and a meeting of the National Executive Committee (NEC); the members of the NEC are all trustees. The non-availability of the conference centre on Sunday nights meant the weekend had to be curtailed to after lunch on Sunday (rather than the planned after breakfast on Monday), but there was still plenty of time for Christian fellowship. While all those who had previously attended Annual Conference were invited, the only people attending were the trustees - but they all welcomed the chance to meet together, given that they are live in different parts of England. However, it was decided not to organise another such event in 2024.

The trustees also met together at High Leigh in March and June, but it was decided that it was no longer necessary to meet as frequently as this. All of the trustees have agreed to continue in their roles, although the longest serving, Mrs Rene Duff, passed away in September 2023.

Five trustees visited Flitwick Preschool on their way home after the June meeting; Flitwick Preschool has been using the Brotherhood Hall in Flitwick, Bedfordshire, for many years; this hall was passed into the custodianship of the Brotherhood and Sisterhood Movement when Flitwick Brotherhood, which was an affiliated society, ceased to meet. Flitwick Preschool pays a token rent for the use of the building and surrounding land, and the trustees of the Brotherhood and Sisterhood Movement are happy to support the work this organisation (itself a registered charity) is doing with young children.

Winding up the charity did not progress very far during 2023. The main problem is establishing ownership of the two halls of which we are the custodians - the Brotherhood Hall in Flitwick (used by Flitwick Preschool) and the Victoria Hall in Bristol (until the pandemic, used by Bristol Brotherhood and Sisterhood, an affiliated society which has now ceased to meet). Winding up will not be completed by the original target date of 31st December 2024.


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED) (REGISTERED NUMBER: 00157327)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


FINANCIAL REVIEW
Financial position
As in previous years, expenditure has significantly exceeded income, although the charity has enough reserves to last for several more years. Those attending the October "Fellowship Weekend" (residential, including all meals) did not pay any fees. Payment of expenses to trustees continues to be in line with the Expenses Policy introduced in early 2017. Expenditure continues to be monitored and reduced wherever possible (reducing the number of trustees meetings will help), with all payments (not just expense claims) being authorised by two "non-related" trustees in accordance with the Expenses Policy, and larger items of expenditure subject to approval by the NEC.

Dealing with finances was made difficult when Barclays Bank closed the charity's accounts without notice in November 2023, falsely claiming that requested information had not been supplied. In reality, the National Treasurer had spent a great deal of time over many months on the telephone to Barclays supplying the requested information, after Barclays had failed to respond to information supplied in writing. It is understood that the Brotherhood and Sisterhood Movement is not the only charity which has been affected in such a way.

Reserves policy
At the year end the charity holds £192,974 (2022: £208,271) in reserves, of which £62,000 (2022: £62,000) are restricted reserves, and £1,193 (2022: £1,908) are invested in the equipment of the charity, leaving £129,781 (2022: £144,363) available as free reserves.

With plans to wind up the charity now being pursued, the Reserves Policy of the trustees is that the financial resources will be slowly reduced by spending on what is necessary for administration purposes and to further the aim of bringing people together in Christian fellowship.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a memorandum and articles of association incorporated 24 July 1919, as amended on 17 May 1950, 13 May 1967, 16 December 1988, and 3 September 1988. The charity is a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
00157327 (England and Wales)

Registered Charity number
207686

Registered office
69 Carter Lane
London
EC4V 5EQ


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED) (REGISTERED NUMBER: 00157327)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023


Trustees
Mrs K Andrews
Mrs M Barrow
Mrs P A Bradshaw
Mrs K Carter
Mr J B Carter
Mrs I P Duff (deceased September 2023)
Mr B Gibb
Mrs J Howarth
Mrs J Le Marechal
Mr M S Muir
Mrs E J Papaloizou
Mr J C B Papaloizou
Miss H Gill

General Secretary
Mr M S Muir

Independent Examiner
Gavin Kelly ACA
Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ

Approved by order of the board of trustees on 26 September 2024 and signed on its behalf by:





J B Carter - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)


Independent examiner's report to the trustees of The Brotherhood And Sisterhood Movement (Incorporated) ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

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.








Gavin Kelly ACA

Bright Brown Limited
Chartered Accountants
Exchange House
St. Cross Lane
Newport
Isle of Wight
PO30 5BZ

Date: .............................................

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,002 - 2,002 2,416

Charitable activities
Christian fellowship and practical service - - - 157

Other trading activities 2 - - - (79 )
Investment income 3 807 - 807 22
Total 2,809 - 2,809 2,516

EXPENDITURE ON
Charitable activities
Christian fellowship and practical service 18,106 - 18,106 22,893

NET INCOME/(EXPENDITURE) (15,297 ) - (15,297 ) (20,377 )


RECONCILIATION OF FUNDS
Total funds brought forward 146,271 62,000 208,271 228,648

TOTAL FUNDS CARRIED FORWARD 130,974 62,000 192,974 208,271

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED) (REGISTERED NUMBER: 00157327)

BALANCE SHEET
31 DECEMBER 2023

2023 2022
Unrestricted Restricted Total Total
fund funds funds funds
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 1,193 - 1,193 1,908

CURRENT ASSETS
Debtors 9 565 - 565 2,251
Cash at bank 131,655 62,000 193,655 205,175
132,220 62,000 194,220 207,426

CREDITORS
Amounts falling due within one year 10 (2,439 ) - (2,439 ) (1,063 )

NET CURRENT ASSETS 129,781 62,000 191,781 206,363

TOTAL ASSETS LESS CURRENT LIABILITIES 130,974 62,000 192,974 208,271

NET ASSETS 130,974 62,000 192,974 208,271
FUNDS 11
Unrestricted funds 130,974 146,271
Restricted funds 62,000 62,000
TOTAL FUNDS 192,974 208,271

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED) (REGISTERED NUMBER: 00157327)

BALANCE SHEET - continued
31 DECEMBER 2023

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 26 September 2024 and were signed on its behalf by:





J B Carter - Trustee

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023


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.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

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


Plant and machinery - 15% 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.


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


2. OTHER TRADING ACTIVITIES
2023 2022
£    £   
Sale of merchandise - (79 )

3. INVESTMENT INCOME
2023 2022
£    £   
Deposit account interest 807 22

4. NET INCOME/(EXPENDITURE)

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

2023 2022
£    £   
Independent examiner's remuneration 1,320 840
Depreciation - owned assets 715 716

5. TRUSTEES' REMUNERATION AND BENEFITS

Under the authority given in the governing document of the charity (as described in the report of the Trustees) the charity has elected to provide remuneration to the following Trustees for secretarial and administrative services provided to the charity.

2023 2022
£ £
Mrs J Howarth 1,400 1,400
Mrs I P Duff - 1,400
Mr B Carter 1,050 1,400
Total 2,450 4,200

Trustees' expenses

Trustees' expenses totalling £950 (2022: £1,058) were repaid to 4 trustees (2022: 6) in respect of travel expenses and office costs incurred in the course of the charity's operations.


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


6. STAFF COSTS

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund funds funds
£    £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 2,416 - 2,416

Charitable activities
Christian fellowship and practical service 157 - 157

Other trading activities (79 ) - (79 )
Investment income 22 - 22
Total 2,516 - 2,516

EXPENDITURE ON
Charitable activities
Christian fellowship and practical service 22,562 331 22,893

NET INCOME/(EXPENDITURE) (20,046 ) (331 ) (20,377 )


RECONCILIATION OF FUNDS
Total funds brought forward 166,317 62,331 228,648

TOTAL FUNDS CARRIED FORWARD 146,271 62,000 208,271


THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


8. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2023 and 31 December 2023 4,286
DEPRECIATION
At 1 January 2023 2,378
Charge for year 715
At 31 December 2023 3,093
NET BOOK VALUE
At 31 December 2023 1,193
At 31 December 2022 1,908

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Prepayments 565 2,251

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Accrued expenses 2,439 1,063

11. MOVEMENT IN FUNDS
Net
movement At
At 1.1.23 in funds 31.12.23
£    £    £   
Unrestricted funds
General fund 146,271 (15,297 ) 130,974

Restricted funds
Restricted Fund 62,000 - 62,000

TOTAL FUNDS 208,271 (15,297 ) 192,974

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


11. MOVEMENT IN FUNDS - continued

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 2,809 (18,106 ) (15,297 )

TOTAL FUNDS 2,809 (18,106 ) (15,297 )


Comparatives for movement in funds

Net
movement At
At 1.1.22 in funds 31.12.22
£    £    £   
Unrestricted funds
General fund 166,317 (20,046 ) 146,271

Restricted funds
Restricted Fund 62,000 - 62,000
President's Charity 331 (331 ) -
62,331 (331 ) 62,000
TOTAL FUNDS 228,648 (20,377 ) 208,271

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 2,516 (22,562 ) (20,046 )

Restricted funds
President's Charity - (331 ) (331 )

TOTAL FUNDS 2,516 (22,893 ) (20,377 )

Restricted funds

The charity holds a restricted fund of £62,000 in respect of a closed Sisterhood in Southall. These funds are restricted for distribution to the Needy Widows of Southall.

THE BROTHERHOOD AND SISTERHOOD MOVEMENT
(INCORPORATED)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2023


11. MOVEMENT IN FUNDS - continued


The charity also has a restricted fund in relation to monies taken by collections and stalls at the National Conference and Spring Council. The monies collected are then given to a charity chosen by the National President.

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2023.