The Brigade Executive as Trustees (who are also directors of the charitable company for the purposes of the Companies Act) present their Annual Report (including Strategic Report) together with the audited financial statements of The Boys' Brigade (the charitable company) for the for the year ended 31 March 2026.
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 charitable company's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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), and UK Generally Accepted Accounting Practice".
The Brigade's principal objective continues to be the advancement of Christ's Kingdom among children and young people.
The primary focus for the organisation has continued to be the delivery of our five-year strategy to improve the quality and consistency of experience for children and young people. The strategy has helped shape the priorities for the Trustees, Sub-Committees, and staff team and is delivered through annual workplans.
The strategy is aligned to our Vision that through the organisation children and young people have the opportunity to live life to the full. The Mission of The Boys’ Brigade is to have faith in young people and provide them with opportunities to learn, grow, and discover in a safe, fun, and caring environment which is rooted in the Christian Faith. This is underpinned by the Values of Faith, Caring, Inspiring and Trust.
At the heart of the strategy is providing children & young people with the best possible experience and equipping and supporting over 6,000 volunteer leaders across the country.
Members of The Brigade Executive as Charity Trustees are of the opinion that they have complied with their obligations to have regard to the public benefit guidance as published by the Charity Commission and as required by the Charities and Trustee Investment (Scotland) Act 2005.
Grants are considered by the Brigade on application.
The description under the headings "Achievements and performance" and "Financial review" meet the company law requirements for the Trustees to present a strategic report.
Supporting volunteers with programme resources and helping create the best possible experience for children and young people remains a priority. Over the year 312 activities have been created, including 40 themed programmes. This represents over 100 hours of content for volunteers to make use of. We continue to work in partnership with others, and over the past twelve months are grateful for the support from Christian Aid, PGL, Young Minds and the University of Greater Manchester.
Our partnership with Young Minds included a fund raising challenge which ran throughout the year, as well as activities to equip volunteers in talking about the importance of mental wellbeing with young people.
The 80th anniversary of VE Day was the focus of programme resources in May, and young people and volunteers represented the organisation at national events at Westminster Abbey, 10 Downing Street, Windsor Castle, as well as supporting events across the country.
Offering experiences for children & young people beyond the weekly programme is also something we have endeavoured to support leaders to provide. In October over 2,500 Juniors took part in the BIG Sleepover across 60 locations, including at 3 nationally hosted events across the country. Resource packs were provided and the young people joined together virtually as part of the event.
We are delighted that our partnership with Greater Manchester University has continued throughout the year and has helped fund 6 Adventure Days across the country with over 350 young people taking part. The Adventure Days form part of the Your Future Initiative which is centred on raising the aspirations of teenagers.
National Competitions continues to be part of our offering to Companies and during the 2025/26 session over 2,500 young people participated across the range of competitions, representing 162 Companies across the UK & RoI. The Juniors International Team Games attracted entries from 259 Companies, and 268 Companies took part in the Top Team Challenge for over 11s. It has been encouraging to see participation increase in all these activities in recent years.
With the support of funding from the Department of Culture, Media & Sport (DCMS), during the year we have held a series of Growth Workshops. The purpose of the workshops was to help volunteers assess capacity and develop a plan for recruitment. The focus of the sessions was on planning a taster/bring a friend night and contained programme resources, together with recruitment materials and signage to improve visibility and tips on how to how to attract new members. We were delighted that 228 Companies to date have taken part in the initiative and the Development & Engagement Team are in the process of evaluating the impact, before we consider how best to build on this format in future years.
Another DCMS funded project has been the Building Stronger Initiative, which has also been supported by the Cashback funding in Scotland. The focus was on building capacity in Companies and expanding our provision for teenagers. Since the project began 225 Companies in England & Wales and 60 Companies in Scotland have got involved. Companies received dedicated support from the Development Team and this was centred around reviewing the offering to young people as well as enhancing the profile and visibility of the Companies in the local community.
Following the launch of Social Media Awards in 2024, these were held again in 2025 and was aimed at showcasing best practice and celebrating the ways Companies are embracing social media to raise profile.
The Young Leaders Group have continued to work hard at providing opportunities for young leaders. During the year a Young Leaders Weekend was held in North West England, under “Spot Light”, programme resources were created by young leaders for delivery by young leaders in May, and following the successful pilot of the “Elevate” course, opportunities were provided for young leaders to undertake this training. Unfortunately, uptake and participation has been disappointing, and how we best engage with young leaders will be a priority for the year ahead.
Engaging with external faith partners and denominations to raise the profile of the organisation and explore opportunities to partner in mission is also a key focus. Over the past year we have continued to have a presence at the Christian Resources Exhibition, the National Youth Ministry Weekend, Hand in Hand conference and the Baptist Assembly. We have also supported the Satellites (Youth Scape) and 3Generate (Methodist Church) by providing an activity venue at both festivals. We were delighted to have a “BB Village” at Satellites in 2025 made up of Companies from Harrogate and Gloucester and hope to build on this in 2026.
We have started conversations with partner denominations with the aim of developing a number of strategic partners.
A priority has been to support and resource the four stages of the faith journey (Engage, Explore, Encounter & Expand). As an organisation we continue to provide lots of opportunities for Young People to Engage with and Explore the Christian Faith and are looking at how we support young people’s faith journey beyond this. Following the launch of the “Spaces” model, we continue to have a very small cohort of groups operating, and will be evaluating the model in the coming months before deciding on the way ahead.
As an organisation we have continued to offer Unite and Cumbrae Camp as opportunities for young people to come together to build relationships, participate in a programme of activities and have the opportunity to encounter Jesus and expand their faith. Following the sale of Felden Lodge, Unite has found a new home at Well End Scout Centre in Hertfordshire.
We continue to work closely with a range of partner organisations, especially in the Uniformed Youth Sector in partnerships such as ‘Cashback for Communities’. We also continue to share best practice within the youth sector and highlight to UK and devolved Governments the value of our work with children and young people.
Following the independently led consultation in 2025 on the structure of the organisation, the findings were shared with volunteers over the summer and a presentation was given following the AGM in September. Since then a further consultation has taken place regarding member representation on the Brigade Executive, and consultation on the roles & responsibilities of Battalions/Districts/Area Groups will commence in the Autumn. The outcomes and implementation will form part of the new strategy.
The current strategy drew to a close at the end of 2025, and the Trustees took the decision to pause before launching a new strategy and to use 2026 to evaluate the learnings from the previous strategy, consider the recommendations of independently led consultations undertaken over the past year, and to consult widely with volunteers before launching a new strategy in 2027.
Since the Spring members of the Senior Management Team have been facilitating sessions with Battalions across the country (primarily face-to-face) to reflect on the journey of the past five years and to explore the priorities volunteers have for the period ahead, and how the wider organisation can assist in making these a reality. A summary of the output of these sessions will be shared with volunteers over the Autumn ahead of the launch of the new strategy in 2027.
Strategic oversight is provided by the Brigade Executive (Board of Trustees) and the delivery of strategy is supported by a range of sub-committees. These include groups covering the areas of Programme, Leader Development, Faith, Safeguarding, Finance, Young Leaders, International, Governance, Health & Safety and Pay & Remuneration.
The operational delivery is overseen by the Senior Management Team, led by the Chief Executive.
The Trustees recognise their responsibilities under this Act and confirm that under the Fundraising Provisions of that Act, they did not employ external fundraisers during the year.
The Trustees have also considered the impact of the General Data Protection Regulations on fundraising activities.
The charity reports an operating surplus for the year for all funds of £67,692 (2025 – £3,703,147). The net operating surplus for the year disclosed in the Unrestricted Funds was £83,007 (2025 – £3,715,954 ). The Brigade in total reports a surplus after all movements of £98,692 (2025 - £3,746,147) on funds. Before the exceptional sale of Felden Lodge in the previous period, the Brigade in total reports a surplus after all movements of £98,692 (2025 - £466,160). These results exclude funds held as custodian.
The Trustees have prepared the financial statements on the going concern basis, and as part of their assessment have considered the five-year financial strategy and forecasts.
Budgets continue to be prepared in line with the financial strategy and expenditure will be managed closely, including the deployment of the staff resource, to ensure there is a focus on our strategy to improve the quality of experience for children and young people.
The charity maintains a level of reserves to allow it to meet its operational obligations and to mitigate against the financial costs of identified risks.
The level of reserves is set in the light of risks identified in the Risk Register, which is reviewed quarterly by the board. The key risks identified concern short term cash fluctuations due to timing of receipt of capitation fee income, loss of membership and unexpected costs.
The trustees consider that a level of free reserves of £800,000, with £200,000 held as cash is appropriate given the level of risk identified. At 31 March 2026 the general reserves were £772,653 (2025 - £653,912) which the Trustees are satisfied with.
The trustees review the level of reserves quarterly and update the policy annually as part of the strategic planning process.
The Brigade Treasurer, Chief Executive Officer, Finance Manager and Finance Committee continue to review all aspects of the Brigade's operations. Ways are being considered to generate income from outside of the Brigade and also to reduce outgoings. The Brigade is grateful for the financial support received from the Scottish Government, Cashback for Communities and the UK Government. The fees paid by Companies and Leaders largely fund the Brigade, and the Brigade Executive is fully aware of the burden this places upon Companies.
Like all charitable organisations, the Brigade is heavily dependent upon the services of unpaid members to deliver front line children's and youth work in local communities as well as undertake local, regional and national work on committees. All of the trustees are volunteers who freely give of their time.
Pension Fund
The Brigade operates a defined benefit pension scheme for previously eligible permanent employees, the assets of which are funded separately. This scheme was closed to future service accrual from 1 September 2023 and has been closed to new members since November 2000. The buy-out of the scheme to Just retirement has been agreed, and the process is on-going.
In accordance with the requirements of the Financial Reporting Standard 102, the net funding deficit or surplus on this scheme, at each Brigade financial year end, would normally be consolidated onto the Brigade Balance Sheet. At the last valuation, as at 31 March 2026, the actuary calculated that there was a funding surplus of £546,000 (2025 - £760,000) on a continuing basis. This asset has not been recognised in the financial statements as the Executive does not consider that it would be recoverable either through reduced contributions in the future or through refunds from the scheme.
Contributions to the scheme are based on triennial valuations prepared under different assumptions. The latest available valuation based on the current statement of funding principles as at 1 June 2024 indicated a scheme surplus of £1,265,000.
The Brigade also operates a defined contribution pension scheme. Contributions are expensed as they become payable.
The Executive has agreed that the funds under investment be managed by nominee brokers. The present investment policy is to maximise long‑term return of the Brigade's investment fund subject to the risk normally associated with a balanced approach to portfolio management. There is a further proviso that as far as it is reasonably possible investments in institutions that conflict with The Boys' Brigade's beliefs and objectives will be excluded. The fund will be invested between growth‑orientated securities and investment in income bearing securities. Inclusion of overseas direct equity investment is permitted where deemed appropriate. The performance of the fund is measured against the FTSE All Share Index and other relevant indices. Regular reports are provided by the fund manager detailing the progress and relative performance of the fund and these are presented to the Finance Committee on an annual basis.
Following the sale of Felden Lodge an Investments Committee has been established. The role of the Committee is to make recommendations to the Trustees on the appetite and attitude to risk as well as reviewing the Investment Policy and holding the Investments Managers to account. The investment performance is monitored monthly and quarterly reports are prepared with the Investment Manager meeting with the Investment Committee every six months as well as making a presentation to the Finance Committee annually.
The Brigade Executive, as Trustees, has introduced a process to assess risk and implement risk management strategies. The risk register has involved identifying the types of risk the Brigade faces, prioritising them in terms of potential impact and likelihood of occurrence, and identifying means of mitigating the risks. The Brigade's financial internal controls are also kept under review.
In addition the Brigade Executive has set policies on internal controls which cover the following:
Consideration of the type of risk the Brigade faces;
The level of risk it regards as acceptable;
The likelihood of the risk concerned materialising;
The Brigade's ability to reduce the incidence and impact on the organisation of the risks that may materialise; and
The cost of operating particular controls relative to the benefits obtained.
The Chief Executive provides the Trustees with regular updates on the risks facing the organisation and the measures taken to mitigate the risk.
The Executive undertakes regular risk reviews of all key aspects of the operations of the charity.
The Executive considers the Brigade's exposure to the risk of any significant loss of income and to the risk of unforeseen expenditure, which cannot be mitigated by Executive action, and the degree of risk ascribed to each such event is assessed.
The income streams for the organisation, although stable do not keep pace with inflation, and therefore there is a reliance on external sources of grant funding to deliver strategy. Following the sale of Felden Lodge the level of investment income has risen significantly and this will assist with budget planning.
The Finance Manager has strengthened the reporting processes and expanding the information provided to the Finance Committee in respect to the use of restricted and designated funds, as well as giving a more detailed breakdown of the cashflow forecast. Quarterly account reporting has been introduced to provide comparisons and to identify changes and trends in key lines of income and expenditure. It remains the Brigade's policy not to embark on major initiatives without committed funding.
A new five-year financial strategy will be developed over the coming year to support the 2027-2032 strategy.
Improving the quality of experience for children and young people remains the priority for the organisation, alongside supporting and equipping our volunteer leaders.
The focus of the year ahead will be to determine priorities for the organisation over the coming years as it approaches the 150th Anniversary in 2033. This will involve consultation with volunteers and seeking the views of young people. We will also reflect on the output from the 2026 Company Census and recommendations of other consultations that have formed part of the DCMS funded projects, including on the structure of the organisation and our work with girls & young women. Together, these things will assist the Trustees in formulating a new strategy for the period ahead.
The intention is to launch the strategy in Spring 2027 and this will be underpinned by a financial strategy to fund the delivery.
Risk Management and Assurance is a priority for the Youth Sector as a whole and will continue to be a focus. During the next twelve months we will be launching new Safeguarding and Managing Risk Hubs to enhance knowledge and support to volunteers.
The Boys' Brigade is incorporated under the Companies Act as a company limited by guarantee without share capital and is accordingly governed by its Memorandum and Articles of Association, as amended subsequently by special resolution.
The members of the Brigade have each guaranteed liabilities of up to £1. In addition, the Brigade is also a registered charity in England & Wales and Scotland, subject to the regulation of both the Charity Commission and the Office of the Scottish Charity Regulator (OSCR).
Members of the Brigade Executive are both Charity Trustees and Company Directors.
The Companies, Battalions and Districts within an electoral area appoint persons to the Regional Committees, in order to oversee the Brigade at a regional level. However, the overall management and strategic direction of the Brigade is provided by the Brigade Executive. The Regional Committee in England & Wales and Scotland, each elect three of its members to serve on the Brigade Executive, with The Republic of Ireland Regional Committees electing one of its members to serve on the Brigade Executive. The maximum term of office is six years (two terms of three years) commencing from appointment by the Regional Committee.
Office Bearers, comprising of a President, a maximum of four Vice Presidents, a Treasurer and a Chaplain are also elected annually by Brigade Council. The terms of office are a maximum of nine years for President and Vice Presidents, six years for Chaplain and there is no maximum term of office for the role of Treasurer. The Office Bearers elect annually a Vice President to serve as a Trustee (with a maximum term of six years in that capacity). The Treasurer and Chaplain are also Trustees for the duration of their appointment, but except as set out above, the Office Bearers are not Charity Trustees or Company Directors.
There is also the provision for four co-opted places which the Brigade Executive can appoint on an annual basis, with a maximum length of six years continuous service.
The Brigade Executive is charged with the management and supervision of the affairs of the Brigade:
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 and its members and in the public interest, exercise due care and diligence, and contribute expertise and experience to the work of the Executive.
To promote the reputation and standing of The Boys' Brigade.
To administer the organisation and all its assets in the interest of current, potential and future beneficiaries.
The Trustees consider the key management personnel of the Charity to be the Senior Management Team, led by the Chief Executive who are responsible for the day-to-day management and operation of the charitable company. All Trustees give their time freely and no Trustee received remuneration in the year. Details of Trustees' expenses are disclosed in the notes to the financial statements.
The Chief Executive is the senior member of staff and is the appointed Company Secretary of The Boys' Brigade, a charitable company. The Chief Executive is responsible for the day-to-day management of the Brigade's affairs and for implementing the policies agreed by the Executive.
Trustees are familiar with the work of the Charity, and other than Office Bearers and co-opted members, are all elected members at Regional Committee level. On appointment members receive induction training to aid their understanding and to develop the competencies required on incorporated, legal, financial, safeguarding, health & safety and service delivery matters. The Trustees are supported by a range of Sub-Committees whose membership is drawn from the Brigade Executive and others from within the organisation and beyond with specific experience and expertise.
The pay of the staff is reviewed annually by the Remuneration Committee and assessed against comparable market rates for similar charitable institutions, having regard to the particular circumstances of the Brigade.
Health & Safety
The Boys’ Brigade has fulfilled its obligations under the Health & Safety at Work Act 1974. The Brigade has made all reasonable and practical efforts to ensure that all employees have a safe and healthy place in which to work with adequate welfare facilities. Furthermore, it has ensured that all other persons e.g., contractors, visitors, guests, and members of the public are not adversely affected by their work activities or by being present in the surrounding environments.
The prevention of all accidents and dangerous occurrences is essential to avoid hardship and suffering to individuals as well as to the efficient operation of the organisation. The Brigade has sought to conform to all health and safety legislation in order to achieve this objective.
It shall be the duty of the Management at all levels to set standards, promote and maintain safety in its facilities and activities.
The Brigade consults regularly with the work force on health and safety matters. It seeks expert advice, as necessary, from the HSE and other independent consultants on health, medical, fire, environmental and safety matters relating to the work activities.
The Brigade provides all relevant information concerning the risks and hazards associated with the jobs, tasks & duties undertaken by its employees and ensures they are adequately trained and supervised in their work functions.
All employees must exercise personal responsibility in preventing injury to themselves, other employees and third parties and comply with all the safety measures/procedures taken and set down by the Brigade and statutory bodies.
The Brigade provides all relevant information on the health and safety aspects of its work to clients and to regulatory and public authorities, as required.
In 2025 a new staff role was created to lead on Risk Management and Compliance across the organisation to ensure the organisation meets its obligations as an employer and strengthens the policies and guidance provided to volunteers.
Accident Reporting
The Brigade seeks to ensure that staff and volunteers are aware of the need to report all accidents and dangerous occurrences to Brigade Headquarters, without delay, following any accident or occurrence. The requirement for reporting accidents is set out in the Staff Handbook and on the Managing Risk area of the website. Headquarters will, if required, report under the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 2013.
Safeguarding
The Boys’ Brigade has robust safeguarding policies and procedures that take account of legislation, policy and guidance that seeks to protect children in England, Scotland, Wales and the Republic of Ireland. Each area has their own child protection system and laws to help protect children from harm, and whilst there are differences, they are all based on similar principles.
Changes in legislation in Scotland under the Disclosure Act 2020 were implemented in April 2025. This has led to a review and resulted in changes to The Boys Brigade Safer recruitment procedures.
The Brigade provides all relevant information concerning the risks and hazards associated with the jobs, tasks & duties undertaken by its employees and ensures they are adequately trained and supervised in their work functions.
All employees must exercise personal responsibility in preventing injury to themselves, other employees and third parties and comply with all the safety measures/procedures taken and set down by the Brigade and statutory bodies.
The Brigade provides all relevant information on the health and safety aspects of its work to clients and to regulatory and public authorities, as required.
The accounts disclose the operations of The Boys' Brigade in its position as a limited company and registered charity. They do not consolidate the activities and net assets of the independently constituted local Boys' Brigade Companies, Battalions and Districts, nor of those charities where it acts as a custodian Trustee.
None of the Trustees receive remuneration or other benefit other than travel expenses from their work for the charity.
The Brigade holds and administers, for various Companies, Districts and Battalions, as custodian Trustee, investments valued at £2,700,161 at 31st March 2026 (2025 - £2,749,379). The investments are managed by professional fund managers in separately designated accounts. The Brigade also holds legal title as nominee in certain land and buildings in which various Companies, Districts and Battalions are interested.
The Trustees, who are also the directors of The Boys' Brigade 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 charitable company 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 2019 (FRS 102);
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the charity and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
In accordance with the company's articles, a resolution proposing that Whitings LLP be reappointed as auditor of the company will be put at a General Meeting.
The Trustees' report, including the strategic report, was approved by the Board of Trustees.
Opinion
We have audited the financial statements of The Boys' Brigade (the ‘charitable company’) for the year ended 31 March 2026 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:
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 charitable company 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.
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 charitable company’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.
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require 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 and proper 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.
As explained more fully in the statement of Trustees' responsibilities, the Trustees, who are also the directors of the charitable company 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 charitable company’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.
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.
Enquiry of management about any known or suspected instances of non-compliance with laws and regulations, accidents in the workplace, and fraud;
Enquiry of management around actual and potential litigation and claims;
Reviewing compliance with significant laws and regulations;
Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
Challenging assumptions and judgements made by management in their significant accounting estimates;
and
Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the course of normal business.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance.
The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
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 charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Whitings LLP is eligible for appointment as auditor of the charitable company by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 21 to 45 form part of these financial statements.
The notes on pages 21 to 45 form part of these financial statements.
The notes on pages 21 to 45 form part of these financial statements.
The Boys' Brigade is a private company limited by guarantee incorporated in England and Wales. It is also a registered charity and subject to regulation of the Charities Commission and the Office of the Scottish Charity Regulator in Scotland. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company. The registered office is Greenwood House, Greenwood Court, Skyliner Way, Bury St Edmunds, Suffolk, IP32 7GY. The principal places of business are listed on the charity information page.
The nature of the charitable company's operations and principal activities are 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 financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". The charitable company is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company 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.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives and which have not been designated for other purposes.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
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.
Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Capital assets donated to the charitable company are recognised at their fair value at the date of donation. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from government and other grants, whether capital or revenue grants, are recognised when the charitable company has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably.
Annual capitation contributions from companies are recognised on a cash received basis. The capitation year runs from 1 September to 31 August, and 5/12 of the income received after 1 September is treated as deferred income at the balance sheet date.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Fundraising costs are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds that will be applied for charitable purposes.
Charitable activities are costs incurred in the charitable company's main operations.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attached are fulfilled. Grants offered subject to conditions which have not yet been met at the year end are noted as a commitment, but not accrued as expenditure.
All expenditure is inclusive of any irrecoverable VAT.
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.
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:
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:
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.
No depreciation has been charged on freehold property since 1991 as the remaining useful economic life of the properties is so long, and the residual values are such that depreciation charges would not be material. Annual impairment reviews are undertaken to confirm that the recoverable amount is not less than the carrying value. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the statement of financial activities.
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.
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell, after making due allowance for obsolete and slow-moving stocks.
Stock is recorded on a first-in, first-out basis.
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.
The charitable company 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 charitable company's balance sheet when the charitable company 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, 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.
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charitable company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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 payments 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.
Financial liabilities are derecognised when the charitable company’s contractual obligations expire or are discharged or cancelled.
As a registered charity, the Brigade is exempt from corporation tax on income and gains which are applied for charitable purposes. The Brigade has a considerable amount of income which is treated as exempt for value added tax purposes, resulting in only a proportion of value added tax suffered on expenditure being recoverable.
Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
The charitable company operates a defined contribution pension scheme for the benefit of its employees. Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Exceptional items
Exceptional items are transactions that fall within the ordinary activities of the charitable company but are presented separately due to their size or incidence.
In the application of the charitable company’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.
The Brigade makes an estimate for deferred capitation income. Contributions from companies are recognised on a cash received basis. The capitation year runs from 1 September to 31 August, and therefore an estimate of 5/12 of the income received after 1 September is treated as deferred income at the balance sheet date.
The Brigade has obligations to pay pension benefits to certain past and present employees. The cost of these benefits and the present value of the obligation depend on a number of factors, including; life expectancy, salary increases, asset valuations and the discount rate on scheme liabilities. These factors are estimated in determining the net pension obligation in the balance sheet based on actuarial advice received. The assumptions reflect historical experience and current trends.
Supplies income relates to sales of uniforms and merchandise to Companies, Battalions, Districts and individuals.
None of the Trustees (or any persons connected with them) received any remuneration or benefits during the year. 5 of them were reimbursed a total of £639 expenses (2025 - 6 were reimbursed £1,078). Trustees are provided with overnight accommodation, if required, when attending meetings.
The average monthly number of employees during the year was:
The average number of employees during the year expressed as full-time equivalents was 25 full time and 4 part time (2025 - 23 full time and 4 part time).
The remuneration of key management personnel was as follows:
Other expenditure consists of grants payable from the endowment fund in 2025.
The fair value of listed investments, which includes bonds, is determined by reference to the quoted price at the year end. The original cost of investments and bonds, excluding cash is £6,012,580 (2025 - £5,483,837).
Deferred income consists of annual capitation contributions received in advance.
The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
The charitable company also operates a defined benefit scheme which was closed to new members in November 2000. Under the scheme, the employees are entitled to retirement benefits on a portion of their of final salary on attainment of retirement age. No other post retirement benefits are provided.
The administration of the scheme is the responsibility of the Trustees of the scheme, and its assets are held separately from the charitable company. Contributions to the scheme are determined by a qualified actuary on the basis of triennial valuations.
The most recent actuarial valuations of plan assets and the present value of the defined benefit obligation were carried out at 1 June 2024 by a qualified, independent actuary. The present value of the defined benefit obligation, the related current service cost and past service cost were measured using the projected unit credit method. The major assumptions used by the actuary are shown in the note below.
The scheme closed to future accrual of benefits with effect from 1 September 2023. Benefits in respect of the remaining participating (active) members of the scheme at the date of closure became deferred.
During the previous year, the Trustees of the scheme effected a buy-in with Just. The inception date of the buy-in was 25 October 2024 and funds were transferred to Just on 5 November 2024. The asset value of the bulk annuity buy-in policy has been set as equal to the value of the corresponding liabilities in the valuation.
With effect from 1 April 2023, all scheme expenses, levies and death in service premiums are being met from scheme funds. The amount included in the SOFA is based on the actual amount of expenses incurred over the accounting period.
The assumed life expectations on retirement at age 65 are:
The amounts included in the balance sheet arising from the charitable company's obligations in respect of defined benefit plans are as follows:
The fair value of scheme assets in these financial statements have been restricted on the basis that the Trustees cannot be reasonably certain that future economic benefits in the form of reduced contributions or a scheme refund will result.
The defined benefit obligations arise from plans which are wholly or partly funded.
The actual return on plan assets was £73,000 (2025 - £1,328,000).
The restricted funds of the charity comprise the unexpended balances of donations, legacies and grants held on trust subject to specific conditions by donors as to how they may be used.
Transfers from restricted funds in the period were to general funds. These represent overheads recognised in the general fund which are allowable against restricted grants.
Donors have directed, or the terms of an appeal have specified, that income arising on these funds should be applied as follows:
John Burke Fund - For outdoor activity
Friends of Carronvale - To be applied towards Carronvale House
8th Grimsby Funds - For Anglican companies in formation
Overseas Work - For overseas work
Youth Scotland Generation CashBack Phase 5 - Offering a programme of engaging activities to young people in deprived communities
Youthlink NVYO Support Fund - Support for the young leaders network in Scotland
Bolton University - Engagement Partnership including grants to companies
Uniformed Youth Fund - UYF funding year 1 to increase capacity
Youth Investment Fund - YIF funding to support new units and re-launch existing units
Youth Scotland Generation CashBack Phase 6 - Offering a programme of engaging activities to young people in deprived communities
Christian Endeavour Union - For Ministry Lead
DCMS 2025 - Uniformed Youth Fund funding to increase capacity
Funds included in prior year only:
Events England Region - For events in England
Friends of Felden - Name a chair
London District Fund - Development worker in London District
The unrestricted funds of the charity comprise the unexpended balances of donations, legacies and grants which are not subject to specific conditions by donors and grantors as to how they may be used, as well as other net income on activities. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Designated funds relate to amounts transferred from general funds for purposes designated by the Trustees as follows:
Freehold Property Fund - To represent the book value of freehold property within the accounts
Building Fund - For property maintenance
Unite Christian Festivals England - To support Christian events within England
Children and Youthwork Fund - For leader training, development and safeguarding responsibilities
KGVI Fund - To support leader training courses in England
Strategic Plan Fund - To fund delivery of strategy
Felden Fund - Proceeds of the sale of Felden Lodge - capital to be invested for the future sustainability of the Brigade the income of which to be used to support the Brigade's day-to-day activities
Funds included in prior year only:
England Support Fund - For development and events within the region
Scottish Development Fund - For development work within the region
Other smaller funds includes:
Minibus Fund - For the maintenance and upkeep of the vehicle
Kerr Charitable Trust - For development work in Scotland
At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The Brigade is ultimately controlled by the members collectively. No single party is able to exercise control.
The charitable company had no material debt during the year.