OpenCharities

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2026-03-31-accounts

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEFRIEND

Charity number: 1072538

ANNUAL REPORT & FINANCIAL STATEMENTS

FOR THE YEAR ENDING

31 MARCH 2026

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

ANNUAL REPORT & FINANCIAL STATEMENTS

for the Financial Year ended 31 March 2026

TABLE OF CONTENTS

Legal and Administrative Details Legal and Administrative Details p.3
Report of the Trustees p.4
- Structure, Governance and Management p.4
- Financial Review p.5
- Objectives & Activities p.7
- Trustees' Responsibilities in Relation to the Financial Statements p.8
- Independent Examiner’s Report p.10
- Financial Report p.11
- Notes to the Accounts p.14

Page 2

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend Trustees’ report for the financial year ending 31 March 2026

Legal and administrative details Status

The organisation is registered as a charity with the Charity Commission.

Governing document

The charity is an unincorporated association whose purposes and administration are regulated by a Constitution which was adopted on 18 September 1998 (amended by resolutions passed on 19 December 2001)

Charity Number : 1072538

Registered Address: Boundary House, Boston Road, Hanwell, W7 2QE

Chief Executive Office : Rachel Hill [until 31 Dec 2025], Su Moore [until 31 March 2026]

Accounts Examiner : Solutions Accountancy & Bookkeeping Ltd. 1 The Mews, Little Brunswick Street, Huddersfield HD1 5JL

Bank : CAF Bank Ltd. 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4 JQ

Page 3

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The Trustees present their report and financial statements for the year ended 31 March 2026.

The legal and administrative information set out on page 2 forms part of this report. The financial statements comply with current statutory requirements and the Statement of Recommended Practice FRS 102.

Public benefit statement

The trustees of BEfriend have reviewed and considered the Charity Commission’s guidance on public benefit. We affirm that all of our programs are designed and delivered to benefit the public. No private interests are served, and all activities are directed at achieving positive outcomes for people experiencing isolation living in the London Boroughs of Ealing and Hounslow.

Structure, governance and management

BEfriend is an unincorporated association which is registered as a charity with the Charity Commission (number 1072538) with a written constitution dated 18 September 1998. All trustees are members of the Scheme, and volunteers are asked if they would like to be members. The Charity has documented policies in all key areas.

The information presented in this report is influenced by the decision to dissolve taken in February 2026. Following a review of the long-term funding sustainability the Management Committee passed a formal resolution on 3 February to dissolve the charity in accordance with the dissolution clause of the Constitution. This decision was ratified by members at a Special General Meeting on 26 February. Though the final closure will not happen until the 2026/7 financial year, this decision has had a significant bearing on the Charity during this financial year.

The responsibility for the overall strategy and management of the operations and property of the Scheme is vested in the Management Committee comprising trustees, while the CEO is responsible for the day-to-day administration and running of the Scheme. The CEO attends the trustee meetings to report on progress and to participate in the discussions and decision-making process. The CEO, Rachel Hill, stepped down after ten years of service in December 2025. Su Moore was recruited on an interim basis as CEO to lead the process of closure, including overseeing the day-to-day administration of the winding-up process, reporting to the Trustees every week to ensure all legal and financial obligations are met.

Page 4

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Trustees are recruited from members of the local community. Currently five of the nine positions are filled and embrace serving volunteers as well as experience in accounting, finance, law and the voluntary sector. Trustees are recruited via the local Volunteer Centre and by personal contacts. Such appointments are made with a view to the balance of skills and experience of benefit to the Charity's management. Any trustees thus co-opted shall hold office until the next Annual General Meeting when they will be eligible for election. At each AGM one third of the Management Committee shall retire from office but shall be eligible for re-election. The members who retire by rotation shall be those who have been longest in office from the date of their last election. The Management Committee elect from among themselves a Chair, Vice Chair(s) and a Treasurer all of which are honorary appointments. Such appointments are valid only until the conclusion of the Management Committee meeting subsequent to the next AGM but may be renewed.

A risk assessment is carried out annually as part of the business planning process and actions taken to mitigate or contain the risks identified. In terms of financial risks, the trustees review the cash flows regularly and ensure sufficient funds are available.

Financial review

Income

In the year to 31 March 2026 the charity reported a deficit of £15,054 (2025: surplus of £41,835) and the total fund balance of £174,014 (2025: £189,068). The charity's annual income was principally generated through grants obtained from multiple sources, supplemented by small donations and other incomes.

Expenditure

In the past year our expenditure was £433,972 (2024: £448,127).

Reserves

The Charity maintains a reserve policy to ensure financial stability and cover unexpected costs in line with Charity Commission guidance. At the year-end, the total of unrestricted funds and reserves stood at £169,014.

The Trustees aim to maintain a Closedown Reserve (“Designated Funds”), to cover the costs of the organisation’s closure, at a level of approximately three months of average overhead costs. After adjusting for deferred income the Trustees consider the Closedown Reserve of £60,000 to be sufficient.This reserve is now being actively triggered to cover final staff costs, redundancy, and other obligations occurring in 2026.

Page 5

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Chair’s report

It is with a heavy heart, but also a profound sense of pride, that I present this annual report for BEfriend. This document represents the final full year of our operations and, as many of you are now aware, the Trustees have made the incredibly difficult decision to close the charity. This was not a decision taken lightly. However, the financial landscape for small, independent charities has become increasingly precarious. Despite our best efforts to secure a sustainable future, we have reached a point where we can no longer guarantee the long-term viability of our services. We have therefore set a path toward an orderly and responsible closure, which will officially take place in the summer of 2026.

A legacy of three decades

For over 30 years, this organisation—originally founded in 1994 as the Volunteer Link Scheme—has been a lifeline for the socially isolated. From our beginnings as a small project in Ealing to our more recent expansion into Hounslow, we have remained steadfast in our belief that simple human connection can change a life.

In those three decades, we have supported over 3,200 people, helping them feel more valued, more linked to their communities, and less alone. Whether through our core Befriending Project or the specialist support of Linked Minds, the impact of our work is measured in thousands of cups of tea, walks in the park, and meaningful conversations that bridged the gap of loneliness.

A tribute to our volunteers

The heartbeat of BEfriend has always been our volunteers. You have given your most precious commodity—your time—to strangers who quickly became friends. You have shown up on rainy afternoons, listened to stories of the past, and provided a steady presence for those who often felt forgotten by the world. The legacy of BEfriend lives on through the kindness you have shown.

Thanks to our supporters

We also extend our deepest gratitude to the many funders, partners, and individual donors who have stood by us. From the National Lottery and the Henry Smith Charity to our local authority partners in Ealing and Hounslow, your investment in social connection has allowed us to thrive for thirty years. We are grateful for your trust and for the recognition you gave to the vital importance of tackling social isolation.

Page 6

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The path forward

Between now and our closure in the summer of 2026, our absolute priority remains the wellbeing of our current clients and volunteers. We are committed to managing this transition with the same compassion and care that has defined our service since 1994, ensuring that our clients are supported and signposted to other local resources.

While BEfriend is coming to an end, the need for connection remains as urgent as ever. We hope that our 30-year history serves as a testament to the power of community, and that the spirit of befriending continues to flourish in Ealing and Hounslow long after our doors have closed.

With deepest thanks, Julia Macrae Chair of Trustees, BEfriend

Objectives and activities

BEfriend was set up in 1994 as The Volunteer Link Scheme under the umbrella of the then Ealing Voluntary Service Council (now Ealing Community and Voluntary Service) and has operated as an independent charity since September 2002 with the sole aim of providing one-to- one volunteer befriending to people within the London Borough of Ealing who are severely isolated and housebound as a result of physical or sensory disability, infirmity or illness. In 2023, the Constitution was amended to include the neighbouring Borough of Hounslow

Through recruiting, training and providing quality ongoing support to volunteers, the charity aims to establish sustainable befriending relationships to support some of the most isolated and vulnerable adults. Given limited resources (including volunteer numbers) we target our service at those who are most isolated and who have little social contact and support, with the aim of improving their quality of life, access to services and physical and emotional well-being. Our service also promotes volunteering and social cohesion through providing a safe environment for people to contribute to their local community.

Throughout this year we have supported clients in both Ealing and Hounslow, and across both our core befriending project and our Linked Minds mental health project.

Page 7

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This year 254 volunteers supported 346 clients in Ealing and 227 clients in Hounslow.

Trustees' responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period, which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping accounting records, which 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 Charities Act. 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.

Page 8

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

Trustees

Trustees who served during the period were as follows:

J. Macrae- Chair

Sebastian Barnes

Carl Woodall

Trustees will be in office for a period of three years and must then retire. A retiring trustee is eligible for re-election.

Signed on behalf of the trustees:

J. Macrae, Chair Date: 7/29/2026

Page 9

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend Independent Examiners Report

Independent Examiner's Report to the trustees of BEfriend

I report to the trustees on my examination of the financial statements of BEfriend for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

As the charity'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 by being a qualified member of ACPA.

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

ACPA

Solutions Accountancy & Bookkeeping Ltd 1 The Mews

Little Brunswick Street Huddersfield

HD1 5JL 22 July 2026

Page 10

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend Statement of Financial Activities

for the year ended 31 March 2026

Notes
Income and endowments
from:
Donations and legacies
3
Other trading activities
4
Total
Expenditure on:
Fundraising & Publicity
5
Governance
6
Charitable Activities
7
Total
Net gains on investments
Net (expenditure)/income
8
Transfers between funds
Net (expenditure)/income
before other gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
funds		 Restricted
funds		 Total funds Total funds
2026 2026 2026 2025
£ £ £ £
136,427 260,638 397,065 482,801
1,749 - 1,749 2,999
138,176 260,638 398,814 485,800
4,494 - 4,494 26,118
16,925 - 16,925 16,794
74,948 337,605 412,553 405,215
96,367 337,605 433,972 448,127
20,104 - 20,104 4,162
61,913 (76,967) (15,054) 41,835
- - - -
61,913 (76,967) (15,054) 41,835
61,913 (76,967) (15,054) 41,835
107,101 81,967 189,068 147,233
169,014 5,000 174,014 189,068

Page 11

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend

Balance Sheet

at 31 March 2026

Charity No. 1072538
Fixed assets
Tangible assets
10
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors:Amount falling due within one year
13
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
14
Restricted income funds
Unrestricted funds
14
General funds
Designated funds
Reserves
14
Revaluation reserve
Total funds		 2026
£
205
102,364
102,569
1,500
77,307
78,807
(7,362)
71,445
174,014
174,014
174,014
5,000
5,000
84,748
60,000
144,748
24,266
24,266
174,014		 2025
£
407
82,260
82,667
1,500
181,531
183,031
(76,630)
106,401
189,068
189,068
189,068
81,967
81,967
42,939
60,000
102,939
4,162
4,162
189,068

Approved by the trustees on 22 July 2026

And signed on their behalf by:

J. Macrae Trustee 22 July 2026

Page 12

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend Statement of Cash flows

for the year ended 31 March 2026

Cash flows from operating activities
Net (expenditure)/income per Statement of Financial Activities
Adjustments for:
Depreciation of property, plant and equipment
Decrease in trade and other payables
Net cash (used in)/provided by operating activities
Net cash used in investing activities
Net cash from financing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2026
£
(15,054)
202
(69,268)
(84,120)
-
-
(84,120)
181,531
97,411		 2025
£
41,835
282
(20,082)
22,035
(603)
-
21,432
164,261
185,693
Components of cash and cash equivalents
Cash and bank balances 77,307 181,531
77,307 181,531

Page 13

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend

Notes to the Accounts

for the year ended 31 March 2026

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

Income

Page 14

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend Notes to the Accounts

Expenditure

Other expenditure These are support costs not allocated to a particular activity.

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

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

Fixtures, fittings & 33% straight line equipment

Laptops and mobile IT equipment are written off completely in the year of acquisition. Items costing less than £50 are written off completely in the year of acquisition.

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 15

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend

Notes to the Accounts

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred. All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Page 16

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend

Notes to the Accounts

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

2 Statement of Financial Activities - prior year

Income and endowments
from:
Donations and legacies
Other trading activities
Total
Expenditure on:
Fundraising & Publicity
Governance
Charitable Activities
Total
Net gains on investments
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations and legacies
4
Income from other trading activities
Other trading activities		 Unrestricted
£
136,427
136,427		 Unrestricted
funds
2025
£
66,780
2,999
69,779
26,118
16,794
54,536
97,448
4,162
(23,507)
(23,507)
(23,507)
130,608
107,101
Restricted
£
260,638
260,638
Unrestricted
£
1,749
1,749		 Restricted
funds
2025
£
416,021
-
416,021
-
-
350,679
350,679
-
65,342
65,342
65,342
16,625
81,967
Total
2026
£
397,065
397,065
Total
2026
£
1,749
1,749		 Total funds
2025
£
482,801
2,999
485,800
26,118
16,794
405,215
448,127
4,162
41,835
41,835
41,835
147,233
189,068
Total
2025
£
482,801
482,801
Total
2025
£
2,999
2,999

Page 17

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend

Notes to the Accounts

5 Expenditure on fundraising and publicity

Fundraising trading costs
Fundraising costs
Staff recruitment
Publicity/Research/Volunte
er recruitment
Memberships
6
Expenditure on governance
Governance costs
Salaries and other costs
Accounting and examiner
fees
DBS Checks
HR Support
7
Expenditure on charitable activities
Employee costs
Volunteer & project costs
Premises costs
Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
General administrative
costs
8
Net (expenditure)/income before
transfers
This is stated after charging:
Depreciation of owned fixed assets		 Unrestricted
£
39,573
975
15,445
202
18,753
74,948		 Unrestricted
£
3,360
499
268
367
4,494
Unrestricted
£
6,504
5,725
2,427
2,269
16,925
Restricted
£
330,021
7,584
-
-
-
337,605
2026
£
202		 Total
2026
£
3,360
499
268
367
4,494
Total
2026
£
6,504
5,725
2,427
2,269
16,925
Total
2026
£
369,594
8,559
15,445
202
18,753
412,553		 Total
2025
£
19,441
329
5,987
361
26,118
Total
2025
£
5,500
6,148
2,877
2,269
16,794
Total
2025
£
347,687
14,646
23,490
282
19,110
405,215
2025
£
282

Page 18

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend Notes to the Accounts

9
Staff costs
Salaries and wages
No employee received emoluments in excess of £60,000.
10 Tangible fixed assets
Cost or revaluation
At 1 April 2025
At 31 March 2026
Depreciation and
impairment
At 1 April 2025
Depreciation charge for the
year
At 31 March 2026
Net book values
At 31 March 2026
At 31 March 2025
11 Investments
Cost or revaluation
At 1 April 2025
Revaluation
At 31 March 2026
Net book values
At 31 March 2026
At 31 March 2025
12 Debtors
Other debtors		 2026
364,814
364,814
2026
£
1,500
1,500		 Fixtures,
fittings &
equipment
£
1,731
1,731
1,324
202
1,526
205
407
Other
investments
- Unlisted
£
82,260
20,104
102,364
102,364
82,260		 2025
366,413
366,413
Total
£
1,731
1,731
1,324
202
1,526
205
407
Total
£
82,260
20,104
102,364
102,364
82,260
2025
£
1,500
1,500

Page 19

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend

Notes to the Accounts

13 Creditors:

amounts falling due within one year

Trade creditors
Other taxes and social security
Other creditors
Accruals
Deferred income
14 Movement in funds
Restricted funds:
Restricted income funds:
Ealing Befriending
Hounslow
Linked Minds
Total
Unrestricted funds:
General funds
Designated funds:
Total
Revaluation Reserves:
Revaluation fund
Total revaluation reserves
Total funds		 2026
£
567
4,235
1,000		 2025
£
-
8,318
-
1,560 2,321
- 65,991
At 1 April
2025
6,750
75,217
-
81,967
42,939
60,000
60,000		 7,362
Incoming
resources
(including
other
gains/losses)
£
103,797
98,116
58,725
260,638
138,176
-
-		 Resources
expended
£
(105,547)
(173,333)
(58,725)
(337,605)
(96,367)
-
-		 76,630
At 31
March
2026
£
5,000
-
-
5,000
84,748
60,000
60,000
4,162
4,162
189,068		 20,104
20,104
418,918		 (433,972) 24,266
24,266
174,014

Purposes and restrictions in relation to the funds: Revaluation reserves Represent the amount by which investments exceed their historical cost.

Restricted funds: Ealing Befriending Hounslow Linked Minds

Page 20

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D BEfriend

Notes to the Accounts

15 Analysis of net assets between funds

15 Analysis of net assets between funds
Fixed assets
Investments
Net current assets
16 Reconciliation of net debt
Cash and cash equivalents
Net debt		 Unrestricted
funds
£
205		 Restricted
funds
£
-		 Total
£
205
102,364 - 102,364
66,445
169,014
At 1 April
2025
£		 5,000
5,000
Cash flows
£		 71,445
174,014
At 31
March
2026
£
181,531 (104,224) 77,307
181,531
181,531		 (104,224)
(104,224)		 77,307
77,307

Page 21

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend

Detailed Statement of Financial Activities

for the year ended 31 March 2026

Income and endowments from:
Donations and legacies
Donations and legacies
Other trading activities
Other trading activities
Total income and endowments
Expenditure on:
Costs of fundraising & publicity
Fundraising costs
Staff recruitment
Publicity/Research/Volunteer
recruitment
Memberships
Total of expenditure on
fundraising & publicity
Governance costs
Salaries and other costs
Accounting and examiner fees
DBS Checks
HR Support
Total of expenditure on
governance
Employee costs
Salaries/wages
Staff training
Staff - Clinical Supervision
Staff expenses
Motor and travel costs
Volunteers - Expenses
Volunteer - Training &
Safeguarding
Volunteer - Motivation Events
Festive Hampers Project		 Unrestricted
funds
2026
£
136,427
136,427
1,749
1,749
138,176
3,360
499
268
367
4,494
4,494
6,504
5,725
2,427
2,269
16,925
16,925
37,001
192
2,380
-
39,573
-
-
-
349		 Restricted
funds
2026
£
260,638
260,638
-
-
260,638
-
-
-
-
-
-
-
-
-
-
-
-
327,813
-
-
2,208
330,021
4,118
1,760
-
-		 Total funds
2026
£
397,065
397,065
1,749
1,749
398,814
3,360
499
268
367
4,494
4,494
6,504
5,725
2,427
2,269
16,925
16,925
364,814
192
2,380
2,208
369,594
4,118
1,760
-
349		 Total funds
2025
£
482,801
482,801
2,999
2,999
485,800
19,441
329
5,987
361
26,118
26,118
5,500
6,148
2,877
2,269
16,794
16,794
341,444
2,764
2,030
1,449
347,687
4,765
4,573
963
1,752

Page 22

Docusign Envelope ID: 10DB7262-A1C0-8E74-8013-4D017E2CC74D

BEfriend

Detailed Statement of Financial Activities

Other Project Costs
Premises costs
Rent
General administrative costs,
including depreciation and
amortisation
Depreciation of Fixtures, fittings
& equipment
Bank charges
General insurances
Software, IT support and related
costs
Stationery and printing
Sundry expenses
Telephone, fax and broadband
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net (expenditure)/income
Net (expenditure)/income before
other gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 626
975
15,445
15,445
202
60
2,914
6,610
4,879
1,211
3,079
18,955
74,948
96,367
20,104
61,913
61,913
-
61,913
107,101
169,014		 1,706
7,584
-
-
-
-
-
-
-
-
-
-
337,605
337,605
-
(76,967)
(76,967)
-
(76,967)
81,967
5,000		 2,332
8,559
15,445
15,445
202
60
2,914
6,610
4,879
1,211
3,079
18,955
412,553
433,972
20,104
(15,054)
(15,054)
-
(15,054)
189,068
174,014		 2,593
14,646
23,490
23,490
282
60
2,908
8,352
3,272
181
4,337
19,392
405,215
448,127
4,162
41,835
41,835
-
41,835
147,233
189,068

Page 23