The Boys' Brigade-London District

	Page
Trustees' Report	1—4
Independent Examiner's Report	5
Statement of Financial Activities (including Income and Expenditure Account)	6
Comparative Statement of Financial Activities (including Income and Expenditure Account)	7
Balance Sheet	8
Notes to the Financial Statements	9—15

The trustees present their report and the financial statements for the year ended 31 August 2025.

Objectives and Activities

Aims and Objectives

The Charity’s principal objective continues to be the advancement of Christ's kingdom among boys and the promotion of habits of obedience, reverence, discipline, self-respect and all that tends towards a true Christian manliness.

The Charity has undertaken a number of activities in pursuit of its objectives. These have included:

Hosting a showcase event recognising the achievements of young people who are members of The Boys' Brigade in London.
Arranging or hosting a number of activities for children and young people, including Paintball, Anchors’ Activity Day and Junior Section Fun Day.
Supporting leaders through the facilitation of training courses, as well as organising bespoke training for leaders to support their particular needs.
Recognising our outstanding volunteer leaders.
Engaging with other uniformed youth organisations through YOU London and working with YOU London to arrange and support events for over-11's, including a Leadership Conference and the Lord Mayor's Show.
Making grants to enable young people to attend camps and other activities
Administrating the Jack Petchey Award Scheme
Planning and delivering competitions, including Cross Country, Ten Pin Bowling, PR Games, Band & Drill & the Bible Quiz.
Encouraging companies & Battalions to nominate young people for external recognition awards such as the Deputy Lieutenant Certificate
Employing staff to undertake administration and development activities,
Working in partnership with The Boys’ Brigade nationally in providing support to existing members and aiming to start new BB work within Greater London.

Public Benefit

Trustees’ responsibilities and public benefit

The Trustees are charged with the management and supervision of the affairs of the Charity:

to bring an independent judgement to bear on issues of strategy, performance and resources; and observe the highest standards of integrity, confidentiality and objectivity;
to act in good faith in the interests of The Boys' Brigade - London District and its members and in the public interest, exercise due care and diligence, and contribute expertise and experience to the work of the Charity;
to promote the reputation and standing of The Boys' Brigade in London;
to administer the organisation and all its assets in the interest of current, potential, and future beneficiaries.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Financial Review

Financial Position

Financial Commitments

Having regard to the Charity’s increasing reliance on investment income, but also the desirability of running a full programme of activities for today’s young people in view of the long-term membership trends and the likely associated rationalisation of local and regional Boys’ Brigade structures, the Charity has adopted a reserves policy of budgeting for an annual deficit of around £12,000 and that policy is being actively pursued. The Treasurer continues to look at all aspects of the Charity’s finances to achieve this, the Charity is grateful for the financial support of all donors.

Investment Policy and Performance

The Trustees have agreed that the investment fund be managed by investment managers. The present investment policy is to balance the risk between income and capital growth subject to the risk normally associated with a balanced approach to portfolio management. There is a further proviso that insofar as it is reasonably practicable investments that conflict with the Charity’s beliefs and objectives will be excluded. The fund is invested between growth-orientated securities and investment in income bearing securities. Regular reports are provided by the fund manager detailing the progress and relative performance of the fund.

...CONTINUED

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The Boys' Brigade-London District

Trustees' Report (continued)

For The Year Ended 31 August 2025

Financial Position - continued

Free Reserves

Free reserves available for the use by the Charity are deemed to be those that are readily realisable, less funds whose uses are restricted or designated for particular purposes. The calculation thus excludes property and other fixed assets which will continue to be used in the day-to-day running of the Charity.

As a matter of policy, each year the Trustees review the value of the reserves required to be held in investments, cash and cash equivalents not restricted for any particular purpose. The Trustees consider the Charity's exposure to the risk of any significant loss of income and to the risk of unforeseen expenditure which cannot be mitigated by Trustee action and the degree of risk ascribed to each such event is assessed. They also review the need for income from investments to maintain the day-to-day work of the Charity without eroding capital beyond the annual deficit contemplated by the reserves policy.

With income, a major risk is that of a decline in donations and any economic/stock market downturn or other factors leading to a decline in legacy values and reduced income donations. In the year under review, the Charity received two substantial legacies for which the Trustees are very grateful.

Budgetary and financial controls continue to be effective to reduce the risk of over-expenditure and to mitigate the effect of a drop in income in any one financial year. It is the Trustees’ policy not to embark upon major initiatives without committed funding.

The Trustees conduct an annual review of the level of reserves when setting the budget and considers that they are adequate given the general economic conditions.

The Charity’s financial position and performance has been outlined in the financial review above. The Trustees have assessed the Charity’s income, expenditure, cashflow and reserves position and its ability to withstand a material decline in incoming resources. The Trustees have concluded that there is a reasonable expectation that the Charity has adequate resources to continue activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the accounts.

Risk Management

The Trustees actively review the major risks which the Charity faces on a regular basis and believe that by maintaining reserves in accordance with the reserves policy, combined with an annual review of the controls over key financial systems will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks faced by the Charity and confirm that they have established systems to mitigate the significant risks.

Reference and Administrative Details

Trustees

Mr J M Belsham

Mr J A Bowman

Mr J E Close

Mr D C Cross

Ms L J Hawkes

Mr M Konadu-Yiadom

Mr C J Norman

Mr P G Norman

Mr J S Powell

Ms J A Smith

Mr M J Smith

Mr E T Smithson

Rev I J Worsfold

Mr S L Steven (appointed 01/04/2025)

Company Secretary

Mr E T Smithson

Charity Number

1144648

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The Boys' Brigade-London District

Trustees' Report (continued)

For The Year Ended 31 August 2025

Company Number

07828055

Registered Office

Wesley's Chapel And Leysian Mission City Road

London

EC1Y 1AU

Independent Examiner

Gemma L Fogarty FCA

Finsbury Robinson Ltd

237 Westcombe Hill
London
SE3 7DW

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The Boys' Brigade-London District

Trustees' Report (continued)

For The Year Ended 31 August 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr E T Smithson

Trustee

11th May 2026

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The Boys' Brigade-London District

Independent Examiner's Report to the Trustees of The Boys' Brigade-London District

For The Year Ended 31 August 2025

Independent Examiner's Report to the Trustees of The Boys' Brigade-London District

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.

Responsibilities and Basis of Report

As the charity 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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

Gemma L Fogarty FCA

20th March 2026

237 Westcombe Hill
London
SE3 7DW

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The Boys' Brigade-London District

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Statement of Financial Activities (including Income and Expenditure Account)

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	423,805	-	423,805	12,790
Charitable activities:
Charitable Activities		2,100	15,200	17,300	26,865
Investments	4	11,854	-	11,854	25,151

		437,759	15,200	452,959	64,806

EXPENDITURE ON:
Raising funds	5	(3,320 )	-	(3,320 )	(4,833 )
Charitable activities:	5
Charitable Activities		(18,706 )	(25,359 )	(44,065 )	(58,698 )

		(22,026 )	(25,359 )	(47,385 )	(63,531 )

NET INCOME BEFORE INVESTMENT GAINS		415,733	(10,159)	405,574	1,275
Net gains on investments		10,942	-	10,942	40,402

NET INCOME		426,675	(10,159 )	416,516	41,677


NET MOVEMENT IN FUNDS		426,675	(10,159 )	416,516	41,677
RECONCILIATION OF FUNDS:
Total funds brought forward		365,209	44,240	409,449	367,772

TOTAL FUNDS CARRIED FORWARD	12	791,884	34,081	825,965	409,449

The notes on pages 9 to 13 form part of these financial statements.

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The Boys' Brigade-London District

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2024
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	12,790	-	12,790
Charitable activities:
Charitable Activities		11,665	15,200	26,865
Investments	4	25,151	-	25,151

		49,606	15,200	64,806

EXPENDITURE ON:
Raising funds	5	(4,833 )	-	(4,833 )
Charitable activities:	5
Charitable Activities		(43,498 )	(15,200 )	(58,698 )

		(48,331 )	(15,200 )	(63,531 )

NET INCOME BEFORE INVESTMENT GAINS		1,275	-	1,275
Net gains on investments		40,402	-	40,402

NET INCOME		41,677	-	41,677


NET MOVEMENT IN FUNDS		41,677	-	41,677
RECONCILIATION OF FUNDS:
Total funds brought forward		323,532	44,240	367,772

TOTAL FUNDS CARRIED FORWARD	12	365,209	44,240	409,449

The notes on pages 9 to 13 form part of these financial statements.

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The Boys' Brigade-London District

Balance Sheet

As At 31 August 2025

Balance Sheet

				2025	2024
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
CURRENT ASSETS
Investments	10	775,355	34,081	809,436	398,494
Cash at bank and in hand		16,563	-	16,563	12,010

		791,918	34,081	825,999	410,504
Creditors: Amounts Falling Due Within One Year	11	(34 )	-	(34 )	(1,055 )

NET CURRENT ASSETS (LIABILITIES)		791,884	34,081	825,965	409,449

TOTAL ASSETS LESS CURRENT LIABILITIES		791,884	34,081	825,965	409,449

NET ASSETS		791,884	34,081	825,965	409,449

FUNDS OF THE CHARITY
Restricted Funds				34,081	44,240
Unrestricted Funds				791,884	365,209

TOTAL FUNDS	12			825,965	409,449

For the year ending 31 August 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr E T Smithson

Trustee

11th May 2026

The notes on pages 9 to 13 form part of these financial statements.

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The Boys' Brigade-London District

Notes to the Financial Statements

For The Year Ended 31 August 2025

Notes to the Financial Statements

1. General Information

The Boys' Brigade-London District is a company limited by guarantee, incorporated in England & Wales, registered number 07828055 and registered charity number 1144648 . The registered office is Wesley's Chapel And Leysian Mission City Road, London, EC1Y 1AU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

General Recognition

Incoming resources are recognised when the Charity becomes entitled to the resources, it is certain that the resources will be received and the monetary value can be measured with sufficient reliability.

Donations and Legacies

Donations and gifts are recognised on a receivable basis when there is evidence of entitlement.

Legacies are accounted for as incoming resources once the funds have been received.

Grants

Grants are recognised when the Charity has received the resources. Where grants are related to performance and specific deliverables, they are accounted for as the Charity earns the right to consideration through its performance.

Investment Income

Interest on funds held on deposit is included when received.

2.3. Resources Expended

Recognition of Liabilities

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

Classification of Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that relate to that category.

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	3,946	4,290
Gift aid	4,103	-
Legacies	415,756	8,500

	423,805	12,790

4. Investment Income

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The Boys' Brigade-London District

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Bank interest receivable	139	23
Interest from investments	11,715	25,128

	11,854	25,151

5. Analysis of Expenditure

			2025
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Raising funds	-	3,320	3,320
Charitable Activities	29,462	14,603	44,065

	29,462	17,923	47,385

			2024
	Activities undertaken directly	Support costs (see note 6 )	Total
	£	£	£
Raising funds	-	4,833	4,833
Charitable Activities	33,367	25,331	58,698

	33,367	30,164	63,531

6. Support Costs

			2025
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	3,320	9,458	12,778
General administration	-	3,355	3,355
Governance costs	-	1,790	1,790

	3,320	14,603	17,923

			2024
	Raising funds	Charitable Activities	Total
	£	£	£
Employee costs	4,833	19,083	23,916
General administration	-	3,216	3,216
Governance costs	-	3,032	3,032

	4,833	25,331	30,164

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The Boys' Brigade-London District

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

7. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	1,037	1,020

8. Staff Costs

Staff costs were as follows:

	2025	2024
	£	£
Wages and salaries	12,432	23,312

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

9. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

10. Current Asset Investments

	2025	2024
	£	£
Listed investments	809,436	398,494

11. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	34	1,055

12. Movement in Funds

	As at 1 September 2024	Income	Expenditure	As at 31 August 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	298,924	437,759	(11,084 )	725,599
Designated:
Development Funds	66,285	-	-	66,285


Total unrestricted funds	365,209	437,759	(11,084 )	791,884


Restricted funds
6th London	163	-	-	163
72 London	1,504	-	-	1,504
Bill Smoker	10,000	-	(3,668)	6,332
Equipment	2,445	-	(1,012)	1,433
Training	3,172	-	(59)	3,113
William Day	4,939	-	-	4,939
Camp	13,668	-	(1,679)	11,989

...CONTINUED

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The Boys' Brigade-London District

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Central Activities	8,349	-	(3,741)	4,608
Jack Petchey awards	-	15,200	(15,200)	-


Total restricted funds	44,240	15,200	(25,359 )	34,081




Total funds	409,449	452,959	(36,443 )	825,965

	As at 1 September 2023	Income	Expenditure	As at 31 August 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	257,247	49,606	(7,929 )	298,924
Designated:
Development Funds	66,285	-	-	66,285


Total unrestricted funds	323,532	49,606	(7,929 )	365,209


Restricted funds
6th London	163	-	-	163
72 London	1,504	-	-	1,504
Bill Smoker	10,000	-	-	10,000
Equipment	2,445	-	-	2,445
Training	3,172	-	-	3,172
William Day	4,939	-	-	4,939
Camp	13,668	-	-	13,668
Central Activities	8,349	-	-	8,349
Jack Petchey awards	-	15,200	(15,200)	-


Total restricted funds	44,240	15,200	(15,200 )	44,240




Total funds	367,772	64,806	(23,129 )	409,449

13. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025	2024
	£	£
Other Expenses	33	887

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The Boys' Brigade-London District

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

Number of trustees reimbursed for expenses during the year was 1 (2024: 3)

14. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note.

15. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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The Boys' Brigade-London District

Detailed Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2025

Detailed Statement of Financial Activities (including Income and Expenditure Account)

	2025	2024
	Total funds	Total funds
	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies

Donations and gifts	3,946	4,290
Gift aid	4,103	-
Legacies	415,756	8,500

	423,805	12,790

Charitable Activities:
Charitable Activities
Education	-	168
Events	2,100	11,271
Training	-	226
Grants	15,200	15,200

	17,300	26,865
Investments

Interest from other current asset investments - listed	11,715	25,128
Bank interest receivable	139	23

	11,854	25,151


	452,959	64,806
EXPENDITURE ON:
Raising funds
Wages and salaries	(3,320)	(4,833)
Administration	(1)	(3)
Sundry expenses	1	3

	(3,320)	(4,833)
Charitable Activities:
Charitable Activities
Jack Petchey Grant payments	(15,200)	(15,200)
Grant - Direct Costs	(1,738)	-
Event Costs	(10,615)	(17,538)
Trophies and Medals	(177)	(487)
Equipment	(1,732)	(142)
Wages and salaries	(9,112)	(18,479)
Staff expenses	(346)	(604)
Computer software costs	(1,056)	(561)
Newsletter	(528)	(300)
Insurance	(639)	(539)
Advertising and marketing costs	-	(398)
Telephone and Internet	(40)	(120)
Bank charges	(65)	(60)
Administration	(1,027)	(1,238)
Trustees' expenses	(33)	(1,023)

...CONTINUED

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The Boys' Brigade-London District

Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued)

For The Year Ended 31 August 2025

NET INCOME BEFORE INVESTMENT GAINS	405,574	1,275
AGM / board meetings expenses	(651)	(920)
Independent examiner's fees	(1,037)	(1,020)
Professional fees	(35)	(35)
Filing fees	(34)	(34)

	(44,065)	(58,698)

	(47,385)	(63,531)

Net gains on investments

Surplus on investments	10,942	40,402

	10,942	40,402


NET INCOME	416,516	41,677

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