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 2024

FOR

THE BROTHERHOOD AND SISTERHOOD MOVEMENT

(INCORPORATED)

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 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 2024. 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

Following the passing of a resolution in October 2022 to wind up the charity, it was decided at the "Fellowship Weekend" in October 2023 not to hold any more such events as the only people attending it had been the members of the National Executive Committee. So no events were organised during 2024.

The National Executive Committee met at Castle Street Methodist Church in Cambridge in October 2024. The members of the NEC are directors for the purposes of company law and trustees of the charity under charity law. One member is unable to be registered on the Charity Commission website because they do not have a personal e-mail address. The NEC members are some of the last remaining members of the various affiliated societies across England, all of which have now closed (the last as a result of the COVID-19 pandemic) - the reason for winding up. The October 2024 NEC meeting fulfilled the role of the Annual Company Meeting, but there was also time for those attending to enjoy Christian Fellowship and share meals together.

Winding up the charity is being delayed by establishing ownership of the two halls in its custodianship, both of which are believed to have been owned by the Brotherhood and Sisterhood Movement (Inc) for many decades (possibly since they were built), but for which no formal records can be found. These are the Brotherhood Hall in Flitwick, Bedfordshire, and the Victoria Hall in Bristol.

Flitwick Brotherhood closed many years ago, but the hall was hired out to a preschool group (latterly Flitwick Preschool, itself a registered charity); the preschool looked after the building and paid all the bills, paying the Brotherhood and Sisterhood Movement a small monthly rent. However, Flitwick Preschool ceased to operate with effect from September 2024, and the hall is now empty. While there was an initial expression of interest from another preschool (not a charity) in using the property, they wanted work doing to improve the building (in particular, the toilets including providing an accessible toilet for young children) but could not raise the capital to fund the work, especially given its future disposal.

The Victoria Hall in Bristol was used by Bristol Brotherhood and Sisterhood, an affiliated society, but it ceased to meet at the start of the COVID-19 pandemic and has not restarted.

Establishing legal ownership of the two properties was passed to a solicitor in Sunderland, and at the end of 2024 documents were about to be completed to register the land in the name of the Brotherhood and Sisterhood Movement; when those documents have been processed by the Land Registry (potentially early 2027), the properties will be able to be sold and the process to wind up the charity can formally begin.

FINANCIAL REVIEW

Financial position

As in previous years, expenditure has exceeded income, although the charity has enough reserves to last for several more years. 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 has helped), 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.

With Barclays closing the charity's bank accounts without notice in November 2023, falsely claiming that requested information had not been supplied, the accounts were reopened in January 2024. Having been unable to make any direct debit payments for around two months, additional "failed payment" and "late payment" charges totalling around £138 had to be paid to one company (others were more understanding, and made no additional charges).

Reserves policy

At the year end the charity holds £185,798 (2023: £192,974) in reserves, of which £62,000 (2023: £62,000) are restricted reserves, and £477 (2023: £1,193) are invested in the equipment of the charity, leaving £123,321 (2023: £129,781) 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

c/o RWK Goodman LLP

69 Carter Lane

London

EC4V 5EQ

Trustees

Mrs M Barrow (resigned 23.6.25)

Mrs K Carter

J B Carter

B Gibb

Mrs J Howarth

Mrs J LeMarechal

Mrs E J Papaloizou

M S Muir

Mrs K Andrews

Miss H R Gill

J C B Papaloizou

Mrs P A Bradshaw (resigned 23.6.25)

General Secretary

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 30 September 2025 and signed on its behalf by:

J B Carter - Trustee

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 2024.

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: .............................................

2024

2023

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

1,800

-

1,800

2,002

Investment income

2

3,645

-

3,645

807

Total

5,445

-

5,445

2,809

EXPENDITURE ON

Charitable activities

Christian fellowship and practical service

12,608

-

12,608

18,106

NET INCOME/(EXPENDITURE)

(7,163

)

-

(7,163

)

(15,297

)

RECONCILIATION OF FUNDS

Total funds brought forward

130,974

62,000

192,974

208,271

TOTAL FUNDS CARRIED FORWARD

123,811

62,000

185,811

192,974

2024

2023

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

477

-

477

1,193

CURRENT ASSETS

Debtors

8

757

-

757

565

Cash at bank

124,247

62,000

186,247

193,655

125,004

62,000

187,004

194,220

CREDITORS

Amounts falling due within one year

9

(1,670

)

-

(1,670

)

(2,439

)

NET CURRENT ASSETS

123,334

62,000

185,334

191,781

TOTAL ASSETS LESS CURRENT LIABILITIES

123,811

62,000

185,811

192,974

NET ASSETS

123,811

62,000

185,811

192,974

FUNDS

10

Unrestricted funds

123,811

130,974

Restricted funds

62,000

62,000

TOTAL FUNDS

185,811

192,974

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 30 September 2025 and were signed on its behalf by:

J B Carter - 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.

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.

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.

2.	INVESTMENT INCOME

2024

2023

£

£

Deposit account interest

3,645

807

3.	NET INCOME/(EXPENDITURE)

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

2024

2023

£

£

Independent examiner's remuneration

1,410

1,320

Depreciation - owned assets

716

715

4.	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.

2024

2023

£

£

J B Carter

1,400

1,050

Mrs J Howarth

1,400

1,400

Total

2,800

2,450

Trustees' expenses

Trustees' expenses totalling £1,474 (2023: £950) were repaid to 3 trustees (2023: 4) in respect of travel expenses and office costs incurred in the course of the charity's operations.

5.	STAFF COSTS

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

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2,002

-

2,002

Investment income

807

-

807

Total

2,809

-

2,809

EXPENDITURE ON

Charitable activities

Christian fellowship and practical service

18,106

-

18,106

NET INCOME/(EXPENDITURE)

(15,297

)

-

(15,297

)

RECONCILIATION OF FUNDS

Total funds brought forward

146,271

62,000

208,271

TOTAL FUNDS CARRIED FORWARD

130,974

62,000

192,974

7.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 January 2024 and 31 December 2024

4,286

DEPRECIATION

At 1 January 2024

3,093

Charge for year

716

At 31 December 2024

3,809

NET BOOK VALUE

At 31 December 2024

477

At 31 December 2023

1,193

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Prepayments

757

565

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Accrued expenses

1,670

2,439

10.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

130,974

(7,163

)

123,811

Restricted funds

Restricted Fund

62,000

-

62,000

TOTAL FUNDS

192,974

(7,163

)

185,811

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

5,445

(12,608

)

(7,163

)

TOTAL FUNDS

5,445

(12,608

)

(7,163

)

Comparatives for 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

Comparative 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

)

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 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.

11.	RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2024.

12.	CONTINGENT ASSETS

The charity is aware of two properties which trustees believe are owned by the charity, but are not currently registered as such with Land Registry. Submissions have been made to the land registry and subject to approval the charity is expecting ownership of these properties estimated to be worth £260,000 to be registered at land registry in due course.