Charity Registration number NIC 100405
Charity Registration number NIC 100405 (Northern Ireland)
Company registration number NI058531
GIRLS' BRIGADE NORTHERN IRELAND
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
GIRLS' BRIGADE NORTHERN IRELAND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
I McKane
H Lindsay
T Davies
L Murtagh
I Orr
L Cull
J Budd
A Bingham
T Erskine
B Preston
K Orr
T Weir
(Appointed 21 August 2024)
National Secretary
G Clarke
Charity number
NIC100405
Company number
NI058531
Registered office
C2 Kilbegs Business Park
Fergusons Way
Antrim
BT41 4LZ
Auditor
Corrigan CA Limited
24 Greystone Road
Antrim
N Ireland
BT41 2QN
Bankers
Ulster Bank
8 Market Square
Antrim
BT41 4AT
Danske Bank
PO Box 183
Donegall Square West
Belfast
BT1 6JS
Solicitors
Hewitt & Gilpin
14-16 James Street South
Belfast
BT2 7GA
GIRLS' BRIGADE NORTHERN IRELAND
CONTENTS
Page
Trustees' report
1 - 17
Statement of Trustees' responsibilities
18
Independent auditor's report
19 - 20
Statement of financial activities
21
Balance sheet
22
Notes to the financial statements
24 - 37
GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

Introduction

About Us

The Girls’ Brigade NI Ltd is a Christian, international and interdenominational organisation. There are 264 GB companies in Northern Ireland with a total of 18,556 members, made up of 15,212 girls, 2,129 Officers, 390 Sub-Officers and 825 Associate Leaders.

GBNI employs 14 staff based at GB Headquarters (GBHQ) in Antrim. Work carried out at GBHQ includes:

- Design and implementation of the leadership training programme;

- Production of programme resources for leaders;

- Annual Scripture Course;

- Implementation and maintenance of policies:

- Safeguarding;

- Health and safety;

- Marketing and communication

- Maintenance of the GBNI website;

- Production of GB leaders’ newsletters; and

- PR and marketing services.

Our Aim

The Aim of Girls’ Brigade, being a Christian organisation, international and interdenominational, shall be: To help girls to become followers of the Lord Jesus Christ, and through self-control, reverence and a sense of responsibility, to find true enrichment of life.

Our Vision

Girls’ Brigade Northern Ireland will be recognised as a dynamic, relevant, Christ-centred organisation effectively reaching out to all girls to value, nurture and equip them for life.

Our Motto

‘Seek, Serve and Follow Christ’.

The Trustees have the pleasure of presenting their annual report and financial statements for the year ended 31 May 2025.

Introduction

GBNI is a Christian, international, interdenominational, uniformed organisation. The Vision for Girls’ Brigade Northern Ireland is that it will be recognised as a dynamic, relevant, Christ-centred organisation, effectively reaching out to all girls to value, nurture and equip them for life.

Legal Status

GBNI is registered as a company limited by guarantee in Northern Ireland Number NI058531, registered with the Charity Commission for Northern Ireland NIC100405 and as a charity for tax purposes by HMRC Reference No. NI00689 and VAT Registration No 254684143.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 2 -

Members of the Board of Trustees

Members of the Board, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 18.
In accordance with company law, as the charity’s directors, we certify that:

- As far as we are aware, there is no relevant audit information on which the charity’s auditors are unaware of; and

- We have taken all the steps, that we ought to have taken, in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information.

Trustees’ Responsibilities

Company law requires the Trustees to prepare financial statements for each financial year, which provides a true and fair view of the state of affairs of the charity at the end of the year and of the incoming and outgoing resources for the year, then ended.

In preparing those financial statements, the Trustees are required to select suitable accounting policies and then apply them consistently, making judgements and estimates that are reasonable and prudent. The Trustees must also prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy, at any time, the financial position of the charity and to enable it to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's articles of association, the Companies Act 2006 and "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).

Aims and Objectives of GBNI

Purpose and Aim

Our charity’s Purpose, as set out in the GB Regulations, is to help girls to become followers of the Lord Jesus Christ, and through self-control, reverence and a sense of responsibility, to find true enrichment of life.

The Objects contained in the charity’s Memorandum of Association are to promote, extend and maintain Christian belief and behaviour primarily in girls. This is done through the formation and development of local groups for the purposes of training and encouraging such members to follow the standard set by the Lord Jesus Christ for the whole of life and to provide positive Christian teaching regarding the social issues facing them in their growing and adult lives.

Our Aim fully reflects the purpose that the charity was set up to further.

Ensuring our Work Delivers our Aim and Objectives

We review our Aim, Objectives and activities every three years. This strategic review looks at what we achieved and the outcomes of our work in the previous three years. The review looks at the success of each key activity and the benefits they have brought to those groups of girls and women we are set up to help. The review also helps us ensure our Aim, Objectives and activities remained focused on our stated purpose. We refer to the guidance contained in The Charity Commission for Northern Ireland’s guidance on public benefit when reviewing our Aim and Objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the Aim and Objectives they have set.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -

The Focus of our Work

Our main strategic priorities for the year were:

- To deliver effective, inclusive youth work, engaging with young people across NI in our companies each week to raise standards for all.

- To train leaders to deliver high quality programmes and develop the young people. This includes delivering training for volunteers, encouraging girls into leadership and a programme of safeguarding training for leaders.

- To increase the number of girls we work with and to develop our youth-led decision-making participation scheme, ‘GBNI Youth Forum’.

- To increase access and equity.

- To resource and support leaders and seek out funding. This includes the provision of programme materials and support for leaders.

- To improve the self-esteem of girls and make them become better citizens.

- To encourage personal, physical and spiritual development in the girls we engage with.

How our Activities Deliver Public Benefit

The direct benefits which flow from the purpose of GBNI are the spiritual, personal and social development of girls who participate in GB activities, events and programmes. This includes enhanced self-confidence, self-esteem and leadership skills and the adoption of a moral framework, which encourages our girls to be good citizens. The wider benefit to the ‘community at large’, is enhanced social education and responsible citizenship that flows from the purpose. These benefits are demonstrated through the feedback provided by the girls and the voluntary leaders in GB companies, through feedback from local churches and statutory youth services, regular assessment by the Education and Training Inspectorate and independent evaluations of training, programmes and events.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -

Who Used and Benefitted from our Services

The charity’s beneficiaries are girls. There is no private benefit flowing from the purpose of the charity. GBNI offers a programme of fun activities for girls, designed to educate, challenge and inspire along with Christian teaching that is relevant and meaningful to girls today. The GB companies are run in local churches/missions. Companies meet once a week, from September to April/May each year. Girls are grouped into sections according to age:

- Explorers: 3-7 yrs (Pre-school - P4)

- Juniors: 8-10 yrs (P5 - P7)

- Seniors: 11-13 yrs (Yr 8 - Yr 10)

- Brigaders: 14 -18 yrs (Yr 11+)

GB is a safe, caring, nurturing place where girls can:

- Be creative, find sporting talents, and enter competitions;

- Have fun in a safe and caring environment;

- Make lifelong friends;

- Build confidence and self-esteem;

- Discover God and the relevance of the Bible today;

- Develop practical life skills;

- Escape from the pressures of school;

- Find a place where girls can be girls;

- Find a sense of belonging; and

- Gain access to the Duke of Edinburgh Award (DofE) and others.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -

President's Report 2025

Colossians 3:17

"And whatever you do, whether in word or deed, do it all in the name of the Lord Jesus, giving thanks to God the Father through him."

As we look back over the past year, our hearts are filled with thankfulness, and our eyes remain fixed on the One in whom we place our trust. Our Scripture theme, "We Believe," has been more than a motto—it has been a powerful affirmation of faith, a cry for continued assurance in our work, and a source of strength for our Girls' Brigade family. In a world of uncertainty and shifting values, we have stability in the unchanging truth of God's Word and the hope we have in Jesus Christ.

This report is a celebration of God's faithfulness and the vibrant response of our young people this past year in GB. Every story, statistic, and snapshot reflects His hand at work among us. May these reports not only inform but also inspire you to keep believing and serving in the Girls' Brigade in Northern Ireland, for we trust that greater things are yet to come.

A Year of Growth and Activity

September 2024 marked the beginning of another exciting year. Familiar routines resumed, with PE demonstrations once again drawing strong attendance. Our Teams once again embraced a blended approach to meetings, combining in-person and online formats to encourage regional participation. The valuable contributions of District Representatives helped shape our programmes, training, and events, again supported by our dedicated staff.

Blended Teams' meetings continue to be a regular way for members to connect for planning, engagement and equipping our leaders.

While several Church of Ireland parishes in Belfast amalgamated, resulting in the closure of St Columba's, New Life City Church warmly welcomed the members. Their Affiliation Service in December was an absolute joy. We wish them every blessing as they continue to establish and witness with their new church family.

Celebrating Achievements

In November, we gathered at Templepatrick Presbyterian Church Hall for our Duke of Edinburgh Presentation. It was deeply encouraging to witness the growth in popularity of the scheme, with many girls achieving Bronze, Silver, and Gold Awards. A big thank you to Ruth Dalzell for

In May 2025, GBNI members received their Gold Awards at a ceremony in London, while others were presented with their Awards at Hillsborough. We commend the commitment and perseverance of all participants and leaders—congratulations to each one!

Our sports competitions this year included Dodgeball for Brigaders and Unihoc for Seniors, while Explorers and Juniors enjoyed Choral Speaking. The art competitions also saw enthusiastic participation and creativity. These competitions, once again, attracted healthy entries.

We held two Explorer Fun Days: one at the end of April at the Ulster American Folk Park in Omagh, and another in May at the Ulster Folk Museum in Cultra, Belfast. With buses full of excited Explorers and leaders, thoroughly enjoying their day. The support of the Ulster Scots Agency, including workshops, also enhanced the overall experience. Thank you to all our staff and volunteers for their efforts in making these days such a huge success.

Fellowship and Connection

In October, I had the privilege of attending the European Fellowship weekend at Glasgow Airport alongside our Vice-President, Chair, and Youth Representative, Lauren. Coordinated by our European Vice-President, Amelia Heaford, the weekend brought together representatives from GB, Ireland, Scotland, England, and Wales. It was a time of renewed friendships, shared experiences, and fruitful discussions, including initial discussions about our contributions to the next ICGB International Conference, scheduled to take place in the Cook Islands in March 2026.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 7 -

Chairperson's Report

From Reflection to Vision

“‘For I know the plans I have for you,’ declares the LORD, ‘plans to prosper you and not to harm you, plans to give you hope and a future. Then you will call on me and come and pray to me, and I will listen to you. You will seek me and find me when you seek me with all your heart.’” Jeremiah 29:11–13

“But Moses said to God, ‘Who am I that I should go to Pharaoh and bring the Israelites out of Egypt?’ And God said, ‘I will be with you.’” Exodus 3:11–12a

As I sit down to write this year’s Chairperson’s report, I find myself reflecting once again on the journey that brought me here. Never in my wildest dreams did I imagine taking on this role — but as we all know, God’s plans are often far greater than our own. The verses above are a timely reminder that when we seek God wholeheartedly, He not only hears us but leads us forward with purpose and strength, even when we feel unqualified or uncertain.

Girls’ Brigade continues to be a remarkable organisation — one that opens doors for countless girls and young women (and young-at-heart women!) to discover faith, friendship, confidence, and community. While individual companies across Northern Ireland may differ in size, style, or structure, the heart of GB remains the same: a focus on the cross. At the centre of it all is our shared commitment to help girls Seek, Serve, and Follow Christ.

A Year Full of Life and Blessing

The 2024/25 session has been another full and fruitful one. I’ve had the privilege of attending many events and witnessing the vibrant life of GB in action. Whether it was the leaders’ thank-you afternoon teas in Antrim and Fermanagh, the worship night in Holywood Presbyterian, or the excitement of choral speaking, PE finals, DofE and Queen’s Award presentations, girls taking part in the VE80 service in St Ann’s Cathedral and Explorer fun days in Omagh and Cultra — each event offered special moments of joy, celebration, and spiritual encouragement.

The year also saw some movement within our staff team, with Ruth stepping up to lead PE and Activities during Jillian’s maternity leave (welcome back, Jillian!) and Martha temporarily stepping into Youth Forum leadership — thank you all for your flexibility and commitment.

Some highlights of the year for me included:

- Every NI PE final—a real showcase of talent, teamwork, and enthusiasm.

- Delicious afternoon teas that brought leaders together for connection and encouragement.

- Bright-eyed Explorers loving their museum days — full of wonder and laughter.

- Our amazing Queen’s Award recipients, whose dedication to both GB and their faith continues to inspire us all.

Looking forwards there a now lots of preparations for ICGB 2026, as our team looks ahead to representing NI on a global stage. Please pray for the team as they put together their plans for the first face to face conference in 6 years.

Faith at the Centre, Reality All Around

Having God at the centre doesn’t promise us an easy road, and we are very aware of the challenges that face us. In an increasingly secular world, we must remain prayerful, adaptive, and visionary, ensuring that GB remains relevant and empowering for today’s girls and young women.

We face rising costs, tightening legislation, and the growing struggle of volunteer shortages — challenges that affect the day-to-day running of many companies. I’m grateful for the support we’ve received from the membership this year, particularly as we’ve had to make some tough decisions, such as increasing fees to ensure we steward the organisation’s resources wisely.

Looking Forward with Hope

None of this work is done in isolation. I want to extend heartfelt thanks to our staff team, board, Brigade Council, and every leader and volunteer across the organisation. Your dedication, time, and service ensure that Girls’ Brigade continues to thrive — not just as an organisation, but as a movement rooted in Christ and reaching forward into the future.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -

As we look ahead, I invite you to join me in prayer:

- For our staff team as they continue to lead with wisdom and heart.

- For companies that are struggling, that they would find the leaders and resources they need to flourish.

- For our districts, companies, and girls, that we would continue to offer support, fellowship, and belonging.

- And for Girls’ Brigade worldwide, that each country may find ways to strengthen and uplift every girl who comes through its doors.

God is not finished with Girls’ Brigade. His plans are good, His presence is sure, and His future is full of hope.

With every blessing,

Tracey Davies

Chairperson, Girls’ Brigade NI

Chaplain’s Report

As another Girls' Brigade year draws to a close, I find myself looking back with much gratitude to the Lord for His blessing in my company and at our Board. The rhythm of the GB calendar is a constant, yet each year brings its own unique challenges and moments of celebration. How reassuring it is to rest in the truth of Lamentations 3:22-23, that, “The steadfast love of the LORD never ceases; his mercies never come to an end; they are new every morning; great is your faithfulness.” In a world of constant change, His faithfulness is our anchor.

This year, the Spiritual Team have been preparing the course ‘Meeting Jesus’. It has been our prayer that as you teach the new Scripture course each girl, in an age-appropriate way, would have a personal encounter with the living Saviour. We have prayed that through the stories, activities, and discussions, they would come to see the Jesus who heals, who teaches, who challenges, and who loves them unconditionally. To know Jesus is to have one’s life transformed, and it is the greatest privilege we have to facilitate that introduction.

That sense of transformation and achievement was brought into sharp focus for me this May, as I had the privilege of attending the Queen's Award Presentation. To witness girls receiving the highest award available in the organisation was a moment of pride and joy for all of us associated with GBNI. It was a visible reminder of what Girls' Brigade is all about: equipping young women to Seek, Serve, and Follow Christ.

Now, as you enjoy the summer break, I pray that you will find time for true rest and spiritual refreshment. May you be able to recharge and reconnect with the Lord, whose strength is made perfect in our weakness. Let us hold fast to the promise of Isaiah 40:31: “but they who wait for the LORD shall renew their strength; they shall mount up with wings like eagles; they shall run and not be weary; they shall walk and not faint.”

Yours in Christ,

Rev Ben Preston

GBNI Chaplain

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 9 -

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

Some 15,161 girls were engaged in weekly programmes supported by 3,344 leaders in 264 GB companies. All the girls took part in age-appropriate programmes designed to challenge, educate and inspire them. The breakdown of members by age is as follows:

- Under 5s (3 - 4 yrs): 2,391

- Explorers (5 - 7 yrs): 4,542

- Juniors (8 - 10 yrs): 3,887

- Seniors (11 - 13 yrs): 2,428

- Brigaders (14 - 18 yrs): 1,850

- Associates (18 yrs+): 114

- Associate Leaders: 825

- Sub-Officers: 390

- Officers: 2,129

GB leaders were resourced with materials and ideas to create programmes that met the needs and interests of their girls. The programme is progressive and rewards girls for participation.

To encourage girls to consider their attitudes and perceptions of people from other communities, we continued to work with five other uniformed organisations on community relations programmes to develop greater understanding and respect for different cultures and traditions in Northern Ireland.

To resource leaders to deliver high-quality programmes we delivered training for volunteers, encouraging girls into leadership and a programme of safeguarding training for leaders.

Numbers Trained:

- Officers 150

- Sub-Officers 205

- Queen's Award 47

- The Duke of Edinburgh's Award - Gold 36

- The Duke of Edinburgh's Award - Silver 86

- The Duke of Edinburgh's Award - Bronze 84

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 10 -

Activities Team

The 2024/25 session was again another very exciting year for the GBNI Activities Team. It was brilliant to see so many girls taking part in the competitions as well as the Explorers having lots of fun at our Fun Days.

In November, the Brigaders had their Dodgeball NI Final which took place at the Lagan Valley LeisurePlex in Lisburn. We were delighted to have a total of 11 teams taking part. A great night of fun was had by all and all participants played well. Our sincere thanks must go to Will Moses and his team for refereeing the NI Final, as well as the Activities Team and District 6 Stewards who helped at the competition too.

Then at the start of December, it was the Seniors turn to travel to the Shankill Leisure Centre, Belfast for their Senior Unihoc NI Final. A total of ten teams took part in the NI Final and it was a great evening with all participants giving their best efforts. Our thanks must go to Doris Coiley and her team for running the competition so well and also to the stewards who helped on the night too.

In March, the NI Final for Explorer and Junior Choral Speaking took place at Knocknamuckley Parish Church Hall. A total of six teams took part in the NI Final of Explorer Choral Speaking with the poem, ‘My Dog, Spot’ and five teams took part in the NI Final of Junior Choral Speaking with the poem, ‘Tony The Turtle’. All of the teams were excellent—a great day was had by all. Many thanks go to our adjudicator, Dawn Wilson, 202 nd NI Knocknamuckley Parish for hosting the NI Final, and to the stewards from District 7 who helped on the day.

It was great to partner with Habitat for Humanity to run our Art Competition this year for the Explorer and Junior sections. For the competition, the Explorers had a colouring competition and the Juniors had to design a poster encouraging people to shop/donate/volunteer at their nearest Habitat ReStore. The standard of entries for both competitions was extremely high, and a representative from Habitat for Humanity had the difficult job of adjudicating the entries.

In total, there were 1148 entries for the Explorer competition and 659 for the Junior competition, with five from each section being awarded a Top 5 place and 45 from each section also being awarded Highly Commended. The Top 5 entries for both competitions have been forwarded to Habitat for Humanity and these will be displayed in their Lisburn ReStore.

This past session we were able to celebrate our Explorers section by having two Explorer Fun Days. The first, took place on Saturday 26 th April at the Ulster American Folk Park, Omagh with 15 GB companies totalling 281 girls and 80 leaders in attendance. The second Fun Day took place on Saturday 24 th May at the Ulster Folk Museum, Cultra with 26 GB companies totalling 387 girls and 142 leaders attending.

At both Fun Days, each company was able to explore the venue and see how people lived years ago, as well as take part in a scavenger hunt to find the ‘GB girl’ at eight different locations around the parks. The girls also had the opportunity to attend an Ulster Scots session in partnership with the Ulster Scots Agency on both days. At this, the girls learnt some Ulster Scots words, sung ‘Head, Shoulders, Knees and Toes’ in Ulster Scots and made a small craft to take home.

Lots of fun was had at both Explorer Fun Days and it was lovely to see so many companies in attendance. Our sincere thanks go to the Stewards who helped at both of the Fun Days too.

The Activities Team would like to thank everyone who helped out with stewarding, refereeing, and organising all levels of competitions this year, from company and district level to NI Finals. Thank you also to the Officers and leaders in each company for training and coaching their girls, to enable them to take part in this year’s competitions. We really couldn’t have done it without you all.

DofE Team

The DofE Award continues to grow within GBNI. This year we had 84 Bronze Awards, 86 Silver Awards and 36 Gold Awards completed successfully. Gold Award participants from GBNI attended celebration events both at Buckingham Palace and Hillsborough Castle, and our own Bronze and Silver Celebration Evening took place in Templepatrick Presbyterian. Ruth Dalzell spoke inspirationally to the participants and recognised all the commitment and work that our GBNI participants, leaders and parents put into each Award. I would like to take this opportunity to thank all the GBNI leaders who work so passionately to make the DofE Scheme a continuing success in our organisation.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 11 -

PE Team

The 2024/25 session saw another successful year of PE competitions. Entry numbers were similar to the 2023/24 session which was great to see. It was amazing to see so many girls taking part to such a high standard and having fun.

PE is very much a massive team effort, and the passion and dedication of our volunteers is very much appreciated. Together, they work so hard and with such enthusiasm and commitment, to ensure that PE is a huge success. PE is a part of GB that never stops, and the calendar fills up very quickly running from Demonstrations in September, Vetting days in November and March, PE Recording day in May, Inter-District competitions in January, and three NI Finals in February.

Many thanks to the PE Team and Work Setters who continually work so hard to provide such exciting sets that challenge the girls, but that are also enjoyable to learn and perform.

The PE Team were disappointed to see some of the Inter-District PE competitions having to be cancelled due to low entry numbers and have decided in the 2025/26 session, to trial moving from three Inter-District groups to two groups. We hope that this will help to reduce the number of Inter-District competitions needing to be cancelled. The PE Team will continue to monitor entry numbers and adapt plans as and when needed.

The NI Finals gives everyone the opportunity to celebrate the talents and skills, not only of the girls performing, but of everyone involved in creating, teaching and developing each set. It was very encouraging to see so many competition entries in the last session and we look forward to seeing more and more companies coming back to PE competitions, as we continue to develop and grow PE in GB.

Thanks must also go to the teams at Parkhall Integrated College and Trinity Methodist Lisburn respectively, for hosting the NI Finals, and to the ICGB Delegates for organising and providing the charity tea and coffee at the events to raise funds for ICGB 2026. Thank you also to everyone who volunteered to help out at PE Competitions, both at district and NI Level, and to the Officers and leaders in each company for training and coaching their girls; equipping and preparing them to take part in the PE Competitions. All your hard work and dedication is really appreciated. We are indebted to you all for your hard work and commitment throughout the year.

The end of this session sees two valued members of our PE Team step down from their position, namely Christine Keenan, our District 4 Rep and Pauline McClelland, our District 7 Rep. I would like to thank both of these ladies for their invaluable help, support and advice throughout their time on the PE Team and look forward to seeing them both at future PE Events.

Thank you also to Ruth Leonard for stepping in to look after the PE Team while Jillian was on maternity leave. Ruth did a fantastic job and ensured the smooth running of the competitions and events throughout the year.

Thank you all again and we look forward to seeing you all next year.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 12 -

Programme Team

June 2025 saw the first Girls’ Brigade Conference, ‘Rooted in Christ’ held in Newtownabbey Methodist Mission. Over 100 leaders came together to examine our understanding of what it means to be ‘Rooted in Christ’ and enjoyed praise and fellowship together. Leaders had the opportunity to connect and network with a wide range of organisations to gather new ideas and resources, as well as taking part in a series of workshops designed to equip, encourage, and inspire volunteers in their role as -GB leaders. The Programme Team would like to thank Made for More NI, Love for Life, KD Crafts, Rev Aaron Ditty, and the GBNI Spiritual Team for leading the workshops so well. Thanks, is also expressed to Newtownabbey Methodist Mission GB Company and the church for their kind hospitality and very warm welcome.

The Programme Team also developed two brand new resources this session. One resource was produced, in association with HSENI, for girls and leaders looking at the topic of farm safety. A Games Bank – a pocket book of games was also produced for all leaders.

Three editions of the Resources4U publication were published, packed full of craft, games, and activity ideas for leaders for every section.

KAHOOT! quizzes and interactive activities were developed for all age groups to aid delivery of Brigade Knowledge Badgework, as well as a fun Christmas and wildlife quizzes.

Thank you to the GBNI Programme Team for their commitment and enthusiasm all year and we look forward to everything the 2025/26 session brings!

Queen’s Award Team

The Queen’s Award Team were delighted to award The Queen’s Award badge and certificate to 47 young women upon successful completion of their Award programme this session. Between them, the Award recipients completed over 2250 hours service within their local community. This is in addition to service within their GB company and also in the wider life of their church.

This year, girls once again completed project assignments to an extremely high standard. Projects completed included a portfolio of paintings in the theme of fellowship, photographic display celebrating 200 years of their church, clay sculptures, making a Buddy Bench for younger girls in GB to use, crocheting blankets and cardigans for use in neo-natal wards. Poetry, the history of local landmarks and women of the Bible were just some of the topics researched for project work.

As a GB family, we congratulate all the girls on their achievement and thank them all for their commitment to GB.

Drumreagh Presbyterian warmly welcomed the Queen’s Award recipients and guests to their church for this year’s award presentation ceremony on Friday 16 th May 2025. Our guest speaker was Ruth Bromley, Children’s Development Officer, Presbyterian Church in Ireland. We were also delighted to be joined by Right Reverend Dr Richard Murray, Moderator, Presbyterian Church in Ireland and Councillor Tanya Stirling, Deputy Mayor, Causeway Coast and Glens Borough Council. A special thanks to everyone at Drumreagh Presbyterian for their kindness and hospitality.

During the evening, experiences and lessons learned during their Queen’s Award journey were also shared by Chloe Farley, 337 th NI Aughnacloy and Ballymagrane, Jessica Robinson, 82 nd NI Ebrington Presbyterian, Zara Gillespie, 252 nd NI Balteagh Presbyterian and Faith Murphy, 254 th NI First Limavady Presbyterian.

This coming session, we continue to offer a Queen’s Award programme that will continue to inspire, stretch, challenge, and equip girls by developing skills, offering experiences, and supporting each girl on her journey of faith. We ask you to remember in prayer all Queen’s Award girls as they complete the programme and their leaders who continue to support and encourage girls at each stage of the Award.

Thank you to the Queen’s Award team for their support, enthusiasm and dedication to GB and the Queen’s Award programme. The time and effort the team commit to marking initiative tests, assessing projects, conducting final interviews etc. is considerable and we commend them for their willingness to serve completely and wholeheartedly.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
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Queen’s Award recipients 2024/25

District 1

Lauren Wright 18th NI Dundonald Presbyterian

District 5

Victoria Lloyd 38th NI Second Comber Presbyterian

District 7

Molly Nelson 138th NI Moy Presbyterian

Lucy Wylie 138th NI Moy Presbyterian

Chloe Farley 337th NI Aughnacloy and Ballmagrane

District 8

Emma Robinson 226th NI Mossley Parish

Danielle Speers 226th NI Mossley Parish

District 9

Ruth Wright 153rd NI Craigy Hill Presbyterian

District 10

Kathryn Nesbitt 88th NI Wellington Presbyterian

Ruby Thompson 88th NI Wellington Presbyterian

Amy Fleming 221st NI Magherafelt Presbyterian

Rachael Shields 251st NI Glenwherry Presbyterian

District 11

Megan Brown 82nd NI Ebrington Presbyterian

Jayne Linkens 82nd NI Ebrington Presbyterian

Jessica Robinson 82nd NI Ebrington Presbyterian

Gemma Crawford 170th NI Magheramason Presbyterian

Eleanor Lowry 170th NI Magheramason Presbyterian

Rebecca Osbourne 170th NI Magheramason Presbyterian

Lauren McLaughlin 248th NI Second Limavady Presbyterian

Taylor McLaughlin 248th NI Second Limavady Presbyterian

Hannah Caldwell 252nd NI Balteagh Presbyterian

Zara Gillespie 252nd NI Balteagh Presbyterian

Rebecca McDonald 252nd NI Balteagh Presbyterian

Erin McMichael 252nd NI Balteagh Presbyterian

Annie Devenney 253rd NI Ballykelly Presbyterian

Lucy Kane 254th NI First Limavady Presbyterian

Gemma McDaid 254th NI First Limavady Presbyterian

Jessica McGinnis 254th NI First Limavady Presbyterian

Faith Murphy 254th NI First Limavady Presbyterian

Sophie Smyth 254th NI First Limavady Presbyterian

Naomi Connell 308th NI Banagher Presbyterian

Aimee Hood 308th NI Banagher Presbyterian

Rachel Hood 308th NI Banagher Presbyterian

Anna Doherty 320th NI Kilfennan Presbyterian

Esther Lawther 320th NI Kilfennan Presbyterian

Jessica McHale 320th NI Kilfennan Presbyterian

Sarah Smith 320th NI Kilfennan Presbyterian

District 12

Rebecca Grey 206th NI Ballinamallard Methodist

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 14 -

District 13

Lydia Wilson 176th NI Rasharkin Presbyterian

Abigail Archer 200th NI St James’s Presbyterian

Rebekah Matthews 200th NI St James’s Presbyterian

Ellen Richmond 200th NI St James’s Presbyterian

Ciara Twaddle 200th NI St James’s Presbyterian

Chloe Brewster 273rd NI Ballymoney Reformed Presbyterian

Katie McCandless 273rd NI Ballymoney Reformed Presbyterian

Abigail Magee 323rd NI New Row Presbyterian

Eloise Markey 323rd NI New Row Presbyterian

Spiritual Team

When looking back on the last 12 months of activity, we are often left with a feeling of thankfulness for the blessings we have received. We are also able to reflect on the work carried out by many volunteers within our teams and committees. This is no less true of the Spiritual Team. The work of this Team is not only vital to our primary purpose as an organisation but is also a privilege and a blessing to all who are involved.

Our Girls’ Brigade Chaplain, Rev. Ben Preston, has once again led our Team through this last year with enthusiasm, wisdom, and a palpable passion for the gospel good news of Jesus. We are truly thankful for his time and dedication and pray for energy, rest, and encouragement for the year ahead.

Alongside our Spiritual Officer, Aaron Ditty, the Spiritual Team has worked hard on producing our 2025/26 Scripture Course. The title this time around is, ‘Meeting Jesus’ and follows the accounts of those who met Jesus in the Scriptures. Each lesson is formed around how meeting Jesus changed everyone. For example, we see Nicodemus change from being someone who was enlightened to being one who walked in the light. It is the sincere prayer of the Spiritual Team that all leaders and girls meet with Jesus in an honest, deep manner through the study of His Word and the Holy Spirit’s guidance.

Prayer has been the focus over several events in the past year. Firstly, in September, we piloted a GB week of Prayer. During that week, we encouraged all our members to be active in prayer, both on their company nights and in their personal time with God. We held a leaders’ worship event in First Holywood Presbyterian, where again the theme was prayer. Around 80 leaders joined us for a wonderful evening of Praise and Prayer. It is our intention to have another week of prayer in late September 2025.

Prayer was also the focus point in February of this year, when we joined with our brothers in the Boys’ Brigade for a day of prayer. Members and supporters across the province were encouraged to pray for each organisation. Both GB and BB contributed materials that were used in churches and videos on social media that reminded people to avail themselves of this opportunity. It was wonderful to partner with the Boys’ Brigade, and we hope to grow in this area over the coming years.

Finally, in June, we were pleased to have the opportunity to play an active role in our GB conference ‘Rooted in Christ’. Our Spiritual Officer was the Keynote speaker, where he encouraged all members in attendance to remember how the foundational aspect of all their GB careers must be Rooted in Christ. Members of the Spiritual Team also contributed to the proceedings by leading worship and setting up a prayer space. This collaboration with the Programme Team was a great success. Additionally, in late June, we had the opportunity to run an Exhibition Stand at Summer Madness 2025. This was an excellent opportunity to visit a Christian youth festival and meet many of our members. We were so encouraged by the conversations that took place with those who had GB connections and those who had never heard of the GB. It served as a timely reminder that we can, at times, retreat into our little GB world and fail to see the bigger picture around us.

As we look forward to the next year of GB activities, we must be thankful for all God has done through us. We also remain humbled, knowing that we achieve nothing of note apart from God.

Training Team

This year was another strong year for our young women coming forward for both the Officer and Sub-Officer training courses, with 150 starting their Officer training and 205 starting their Sub-Officer training. The trainees have all worked hard, completing their webinars, practical workshops and gaining experience on the job within their GB companies.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 15 -

We are very grateful for the continued support of each district in running workshops for their Sub-Officer trainees. It is fantastic to see so many come forward to take up leadership roles in our local GB c ompanies, allowing GBNI to continue its great work with our girls and young women.

I would like to take this opportunity to thank all the leaders who work so hard to make the Leadership training so successful each year—Captains, GB leaders, Training Team Reps and District Reps all come together to provide the leadership training that help keep our GB companies well-supplied with leaders into the future.

We also ran workshops for our current leaders, looking at topics such as Special Educational Needs, Nutrition Awareness and Body Image, providing our leaders with up-to-date information and resources to best support our GBNI girls. These workshops ran alongside our normal leaders’ workshops of Camp Training and New Captains’ Workshop.

Youth Forum

This year has been one of change for the Youth Forum Team, with many Team Members coming to the end of their time of service. The highlight of the year has been a collaboration with Made for More running three mini-conferences on mental health for our Juniors, Seniors and Brigader GB sections. Here the girls learnt how to look after their mental health and how God sees them, as opposed to how the world can sometimes make them feel. Each session was fun and interactive finishing off with some fellowship over donuts and goodie bags. We thank the Team for all their hard work over this past year and look forward to growing their presence in the year ahead.

GBNI Shop

In August 2024, we launched our new GB Online Shop and POS (Point of Sale) system instore. Now with all products barcoded in the Shop, we hope our customers have enjoyed an improved customer experience instore, with quicker processing times at the payment desk and easier returns and exchanges. It has certainly cut down waiting times for customers on busy days in September.

We listened to feedback from the survey and made improvements to our Online Shop, e.g. the layout of attendance awards and badgework awards. Rather than clicking into each product to add an item to your basket they are now presented in a list format, so that customers can add their required badges at the same time.

See the table below with sales figures (including returns) listed by category for 2023/24 and 2024/25 (sales figures do not include VAT).

| 2023/24 | 2024/25 | Difference
Uniform | 171,494 | 179,191 | 7,697
Leisure Wear | 37,501 | 34,074 | -3,427
Awards | 28,289 | 25,980 | -2,309
Trophies | 8,097 | 7,788 | -309
Gifts | 23,258 | 23,215 | -43
Resources | 4,983 | 5,210 | 227
Scripture | 22,105 | 20,287 | -1,818
DofE | 7,781 | 8,068 | 288
Totals | 303,508 | 303,813 | 305

- Overall sales have remained remarkably like last session 2023/24 increasing by only £386.

- Uniform sales have increased by £7697.00.

- Uniform sales accounted for 59% of all sales.

- Awards, Trophies, and Scripture have all decreased by a total of £4,436 this session.

- Stock value for the end of the year was £110,828.87, a decrease of £1716.07 from May 2024.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 16 -
Financial review

The Trustees are reporting a surplus for the year to 31st May 2025 of £7,819 (2024: surplus of £45,212).

Assessment fees were £307,795 (2024: £260,282) and shop sales were £303,815 (2024: £303,508). Shop expenditure increased to £332,025 (2024: £314,905).

The year ended with an operational deficit of £22,463 (2024: deficit of £49,917). Our investments continued to perform well, providing £25,012 (2024: £27,588) of income in the year. Surplus on sales amounted to £84,286 (2024: £11,195). The overall value of our portfolio at 31 May 2025 decreased it by £51,961 (2024: increased by £122,718). This decrease included a cash withdrawal from investments of £100,000 during the year.

The Trustees regard this as a satisfactory outcome in another difficult year and consider the financial position to be sound, with reserves, which are adequate to meet the future needs of the charity.

Reserves Policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use or are not invested in tangible fixed assets should be maintained at a level equivalent to between six and nine month’s charitable expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. On 31st May 2025, the free reserves of £2,144,657 would have covered 28 months of the charity's expenditure. These reserves include buildings of £877,629

Principal Funding Sources

Our principal funding sources are annual assessments on individual Girls' Brigade companies and shop sales. The Trustees are grateful for the continuing support of the Education Authority by way of a grant.

Investment Policy

The Trustees, with the assistance of their registered investment advisors, regularly monitor the investment portfolio to ensure maximum income and growth from the investments whilst continuing to pursue an ethical, medium risk policy which is not contrary to the charity's principles and values.

Risk Policy

The Trustees have considered the consequences of the continually rising cost of living and other major risks to which the charity is exposed and are satisfied that systems and protocols are in place to mitigate exposure to those risks. The current and future impact does not create a material uncertainty that casts doubt on the ability to continue as a going concern.

Plans for future periods

Given the strength of reserves and the continuing support of our funders for the foreseeable future, the principal plan is to build and strengthen the organisation through monitoring and reviews of the Strategic document and the feedback from our members.

GIRLS' BRIGADE NORTHERN IRELAND
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 17 -
Structure, governance and management

The charity is a company limited by guarantee as defined by the Companies Act 2006.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

I McKane
H Lindsay
T Davies
L Murtagh
I Orr
M Meldrum
(Resigned 21 August 2024)
L Cull
I Bryans
(Resigned 21 August 2024)
J Budd
A Bingham
T Erskine
B Preston
K Orr
T Weir
(Appointed 21 August 2024)

Recruitment and Appointment of New Trustees

When new or additional trustees are required then the members are invited to submit nominations and subject to their compliance with the Memorandum and Articles of Association they are considered by the membership for election at the Annual General Meeting. Trustees may be co-opted at other times by the Board and their election as trustees is ratified or otherwise by the membership at the next AGM.

Trustees' Interests

None of the Trustees has any beneficial interest in the company.

Auditor

In accordance with the company's articles, a resolution proposing that Corrigan CA Limited be reappointed as auditor of the company will be put at a General Meeting.

The Trustees' r eport was approved by the Board of Trustees.

T Davies
Trustee
27 August 2025
GIRLS' BRIGADE NORTHERN IRELAND
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MAY 2025
- 18 -

The Trustees, who are also the directors of Girls' Brigade Northern Ireland for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GIRLS' BRIGADE NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF GIRLS' BRIGADE NORTHERN IRELAND
- 19 -

Opinion

We have audited the financial statements of Girls' Brigade Northern Ireland (the ‘charity’) for the year ended 31 May 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 May 2025 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities Accounts and Reports Regulations (Northern Ireland) 2015 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees' report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

GIRLS' BRIGADE NORTHERN IRELAND
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF GIRLS' BRIGADE NORTHERN IRELAND
- 20 -
Responsibilities of Trustees

As explained more fully in the s tatement of Trustees' r esponsibilities, the Trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with section 65(2) of The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Mrs Amanda Harbinson (Senior Statutory Auditor)
for and on behalf of Corrigan CA Limited
27 August 2025
Chartered Accountants
Statutory Auditor
24 Greystone Road
Antrim
N Ireland
BT41 2QN

Corrigan CA Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

GIRLS' BRIGADE NORTHERN IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 21 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2025
2025
2025
2024
2024
2024
Notes
£
£
£
£
£
£
Income and endowments from:
Donations and legacies
3
13,346
-
13,346
2,416
-
2,416
Charitable activities
4
342,796
173,293
516,089
284,594
173,410
458,004
Other trading activities
5
303,815
-
303,815
303,508
-
303,508
Investments
6
25,012
-
25,012
27,588
-
27,588
Other income
7
10
-
10
1,440
-
1,440
Total income
684,979
173,293
858,272
619,546
173,410
792,956
Expenditure on:
Raising funds
8
332,025
-
332,025
314,905
-
314,905
Charitable activities
9
375,417
173,293
548,710
354,558
173,410
527,968
Total expenditure
707,442
173,293
880,735
669,463
173,410
842,873
Net gains/(losses) on investments
14
30,282
-
30,282
95,129
-
95,129
Net income and movement in funds
7,819
-
7,819
45,212
-
45,212
Reconciliation of funds:
Fund balances at 1 June 2024
2,136,838
-
2,136,838
2,091,626
-
2,091,626
Fund balances at 31 May 2025
2,144,657
-
2,144,657
2,136,838
-
2,136,838

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

GIRLS' BRIGADE NORTHERN IRELAND
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 22 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
16
16,186
21,581
Tangible assets
17
902,592
901,183
Investments
18
1,002,322
1,054,283
1,921,100
1,977,047
Current assets
Stocks
19
110,113
111,829
Debtors
20
18,477
20,877
Cash at bank and in hand
135,192
60,779
263,782
193,485
Creditors: amounts falling due within one year
21
(40,225)
(33,694)
Net current assets
223,557
159,791
Total assets less current liabilities
2,144,657
2,136,838
The funds of the charity
Unrestricted funds
23
2,144,657
2,136,838
2,144,657
2,136,838

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025, although an audit has been carried out under section 65(2) of The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 27 August 2025
T Davies
L Cull
Trustee
Trustee
Company registration number NI058531 (Northern Ireland)
GIRLS' BRIGADE NORTHERN IRELAND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MAY 2025
- 23 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
(34,928)
13,826
Investing activities
Purchase of intangible assets
-
(26,976)
Purchase of tangible fixed assets
(15,671)
(2,728)
Withdrawals from investments
100,000
(111,523)
Investment income received
25,012
27,588
Net cash generated from/(used in) investing activities
109,341
(113,639)
Net cash used in financing activities
Net increase/(decrease) in cash and cash equivalents
74,413
(98,790)
Cash and cash equivalents at beginning of year
60,779
159,569
Cash and cash equivalents at end of year
135,192
60,779
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 24 -
1
Accounting policies
Charity information

Girls' Brigade Northern Ireland is a private company limited by guarantee incorporated in Northern Ireland. The registered office is C2 Kilbegs Business Park, Fergusons Way, Antrim, BT41 4LZ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income

All incoming resources are included in the Statement of Financial Activities when the charity is entitled to, and it is probable that it will be received, and the income and the amount can be quantified with reasonable accuracy.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in the accounts.

Grants are included in full in the Statement of Financial Activities when receivable. Where entitlement is not conditional on the recovery of a specific performance by the charity, grants are recognised when the charity becomes unconditionally entitled to the grant. Where related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by it's performance.

Incoming resources from charitable trading activity are accounted for when earned.

GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 25 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that a settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following headings:

- Costs of raising funds, being trading and overhead costs relating to the shop.

- Expenditure on charitable activities, being the provision of programmes and activities for members.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities and include administration and finance costs.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Software
20% straight line
1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
1% straight line
Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.8
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.9
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 26 -
1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.11
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.12
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 27 -
1.13
Employee benefits

Payments to defined contribution retirement benefit schemes are charged as expenses as they fall due.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
13,346
2,416
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 28 -
4
Charitable activities

Activities for members

Assessment Fees

Grants

Total
2025

Activities for members

Assessment Fees

Grants

Total
2024
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
£
£
Charitable rental income
2,223
-
-
2,223
(141)
-
-
(141)
Other income
32,778
307,795
173,293
513,866
24,453
260,282
173,410
458,145
35,001
307,795
173,293
516,089
24,312
260,282
173,410
458,004
Analysis by fund
Unrestricted funds
35,001
307,795
-
342,796
24,312
260,282
-
284,594
Restricted funds
-
-
173,293
173,293
-
-
173,410
173,410
35,001
307,795
173,293
516,089
24,312
260,282
173,410
458,004
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 29 -
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Shop income
303,815
303,508
6

Investment s

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Dividends and other investment income
25,012
27,130
Interest receivable
-
458
25,012
27,588
7
Other income
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Miscellaneous Income
10
1,440
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 30 -
8

R aising funds

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Trading costs
Operating Costs
332,378
314,905
Performance of the shop
Turnover
303,815
303,508
Cost of Sales:
Opening Stock
111,829
121,407
Purchases
218,839
200,190
Less Closing Stock
(110,113)
(111,829)
Cost of sales
220,555
209,768
Gross Profit
83,260
93,740
Expenditure:
Employment costs
84,338
80,011
Light and heat
5,569
7,387
Bank charges
8,674
9,078
Other
187
111
Packaging
1,288
845
Telephone
2,271
1,793
Stationery
1,149
660
Advertising
-
-
Depreciation
3,353
2,499
Web support
4,641
2,753
111,470
105,137
Net profit for the year
(28,210)
(11,397)
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 31 -
9
Charitable activities

2025
2024
£
£
Queens Award
2,154
2,610
Duke of Edinburgh Scheme
2,645
3,591
Training
3,753
1,615
Spiritual
3,271
160
Programmes
980
1,093
GB International Council
195
6,430
Activities
13,231
9,832
Other charitable expenditure
28,890
18,074
55,119
43,405
Share of support costs (see note 10)
370,922
363,743
Share of governance costs (see note 10)
122,669
120,820
548,710
527,968
Analysis by fund
Unrestricted funds
375,417
354,558
Restricted funds
173,293
173,410
548,710
527,968
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 32 -
10
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£
Staff costs
250,034
-
250,034
253,628
-
253,628
Depreciation
16,305
-
16,305
16,305
-
16,305
Irrecoverable VAT expense
9,328
-
9,328
8,961
-
8,961
Bank and investment charges
10,594
-
10,594
1,415
-
1,415
General expenses
4,366
-
4,366
3,354
-
3,354
Staff travel costs
2,855
-
2,855
4,216
-
4,216
Staff training
2,835
-
2,835
3,779
-
3,779
Premises costs
22,252
-
22,252
29,650
-
29,650
Computer services
19,401
-
19,401
12,462
-
12,462
Insurance
19,597
-
19,597
13,452
-
13,452
Marketing and publications
5,400
-
5,400
4,099
-
4,099
Printing, stationery and telephone
7,955
-
7,955
12,422
-
12,422
Audit fees
-
5,195
5,195
-
4,725
4,725
Legal and professional
-
5,447
5,447
-
-
-
Council and executive expenses
-
8,258
8,258
-
3,788
3,788
Employment costs
-
100,743
100,743
-
109,329
109,329
Volunteer travel costs
-
3,026
3,026
-
2,978
2,978
370,922
122,669
493,591
363,743
120,820
484,563
Analysed between
Charitable activities
370,922
122,669
493,591
363,743
120,820
484,563

Governance costs includes payments to the auditors of £5,195 (2024, £4,960) for audit fees.

11
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
5,195
4,725
Depreciation of owned tangible fixed assets
15,908
15,908
Amortisation of intangible assets
5,395
5,395
12
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 33 -
13
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
Management
1
1
Finance, Admin & Corporate Services
8
8
Shop
4
4
Training
1
1
Total
14
14
Employment costs
2025
2024
£
£
Wages and salaries
435,114
442,968
There were no employees whose annual remuneration was more than £60,000.
14
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2025
2024
Gains/(losses) arising on:
£
£
Revaluation of investments
(54,004)
83,934
Sale of investments
84,286
11,195
30,282
95,129
15
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 34 -
16
Intangible fixed assets
Software
£
Cost
At 1 June 2024 and 31 May 2025
26,976
Amortisation and impairment
At 1 June 2024
5,395
Amortisation charged for the year
5,395
At 31 May 2025
10,790
Carrying amount
At 31 May 2025
16,186
At 31 May 2024
21,581
17
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Total
£
£
£
Cost
At 1 June 2024
1,090,975
124,074
1,215,049
Additions
-
15,671
15,671
At 31 May 2025
1,090,975
139,745
1,230,720
Depreciation and impairment
At 1 June 2024
202,436
111,429
313,865
Depreciation charged in the year
10,910
3,353
14,263
At 31 May 2025
213,346
114,782
328,128
Carrying amount
At 31 May 2025
877,629
24,963
902,592
At 31 May 2024
888,538
12,645
901,183

GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 35 -
18
Fixed asset investments
Listed
Cash balance
Total
£
£
£
Cost or valuation
At 1 June 2024
1,045,318
8,965
1,054,283
Additions
370,651
-
370,651
Valuation changes
(54,004)
-
(54,004)
Net movement in cash
-
16,535
16,535
Disposals
(385,143)
-
(385,143)
At 31 May 2025
976,822
25,500
1,002,322
Carrying amount
At 31 May 2025
976,822
25,500
1,002,322
At 31 May 2024
1,045,318
8,965
1,054,283
19
Stocks
2025
2024
£
£
Finished goods and goods for resale
110,113
111,829
20
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,440
6,262
Other debtors
-
811
Prepayments and accrued income
15,037
13,804
18,477
20,877
21
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
7,009
15,516
Trade creditors
17,730
1,716
Other creditors
4,427
1,156
Accruals and deferred income
11,059
15,306
40,225
33,694
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 36 -
22
Restricted funds

The restricted funds of the charity compri se the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be use d.

At 1 June 2024
Incoming resources
Resources expended
At 31 May 2025
£
£
£
£
-
173,293
(173,293)
-
Previous year:
At 1 June 2023
Incoming resources
Resources expended
At 31 May 2024
£
£
£
£
-
173,410
(173,410)
-
23
Unrestricted funds

The unrestricted funds of the charity compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d. The se include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024
Incoming resources
Resources expended
Gains and losses
At 31 May 2025
£
£
£
£
£
General funds
2,136,838
684,979
(707,442)
30,282
2,144,657
Previous year:
At 1 June 2023
Incoming resources
Resources expended
Gains and losses
At 31 May 2024
£
£
£
£
£
General funds
2,091,626
619,546
(669,463)
95,129
2,136,838
GIRLS' BRIGADE NORTHERN IRELAND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 37 -
24
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2025
2025
2025
2024
2024
2024
£
£
£
£
£
£
Fund balances at 31 May 2025 are represented by:
Intangible fixed assets
16,186
-
16,186
21,581
-
21,581
Tangible assets
902,592
-
902,592
901,183
-
901,183
Investments
1,002,322
-
1,002,322
1,054,283
-
1,054,283
Current assets/(liabilities)
223,557
-
223,557
159,791
-
159,791
2,144,657
-
2,144,657
2,136,838
-
2,136,838
Movement in Reserves
Incoming
Resources
At 31/5/24
Resources
Expended
Transfers
At 31/5/25
£
£
£
£
£
Restricted
0
173293
173293
0
0
Operational
2136838
715261
707442
0
2144657
2136838
888554
880735
0
2144657
25
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

26
Taxation

The company is recognised as a charity by HM Revenue and Customs under reference NI00689. Its activities are therefore exempt from taxation.

27
Analysis of changes in net funds

The charity had no material debt during the year.

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