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2020-08-31-accounts

The Bethany Children’s Trust Annual Report to August 2020

Charity information

Trustees of The Bethany Children’s Trust (BCT)

Mrs Gill Bradley Mrs Ruth Ejvet (from September 2019) Mr Andrew Forsyth (until September 2019) Mr Jonathan Smith Mr Geoff Walls (from September 2019) Mrs Hazel Whiting

Director

Susie Howe (until June 2020)

Governing Document

Trust Deed dated 23 December 1998, as amended 5 December 2003 Charity Registration Number 1073817

Registered Office

Office 214, Hill House, 210 Upper Richmond Road, London SW15 6NP

Website

www.bethanychildrenstrust.org.uk

Independent Examiner

Archie McDowall, BA, CA, Stewardship, 1 Lamb’s Passage, London EC1Y 8AB

Bankers

The Co-operative Bank plc Natwest Head Office Wokingham Branch PO Box 101 5 Broad Street 1 Balloon Street Wokingham Manchester Berkshire M60 4EP RG40 1AX

BCT is dedicated to mobilising Christians to respond to the needs of children at risk.

Our vision is to see the Christian church leading the way in building a local and global society where every child is loved, safe, valued, nurtured and free to reach their God-given potential. Through teaching, training, advice, networking and financial support, BCT equips project partners to help restore the lives of marginalised and vulnerable children and to bring about changes in the attitudes, practices and situations that harm them. These marginalised children include those affected by abuse, exploitation, HIV, homelessness, disability and poverty.

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The Bethany Children’s Trust Annual Report to August 2020

Charity information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2 Charity information. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2
Letter from the Chair of Trustees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4
BCT’s vision and mission. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
How BCT has benefted marginalised children. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Case study: Melissa. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
BCT and COVID-19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .10
APRECOM. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
LVLE. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .14
Transformation Resources. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .17
Wukwashi wa Nzambi. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18
Connecting with others. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .21
Mobilising resources. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22
Income and expenditure. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23
Looking forwards. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .25
Independent examiner’s report. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .27
Statement of fnancial activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .28
Balance sheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .29
Notes to accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .30
Appendices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

Letter from the Chair of Trustees

COVID-19 has obviously had a dramatic impact on our activities. Our activity plans for the year have had to be altered very quickly and quite radically, in order to keep serving the communities where our partners are based, while operating in a COVID-secure way.

And there has been a significant change within our UK team as Susie Howe has stepped down as Director, to take on a part-time consultancy role. BCT is now being headed up by Lyn Edwards (Operations Manager) with the support and advice of the trustees.

The new opportunities we have discovered include exciting developments for our project partners. For instance, APRECOM is diversifying its work to address disability and support children affected by it, alongside its existing work with children affected by HIV. SCWA has grown, using its increasing influence to further the conversation around child witch accusations, and producing a new resource to enable church leaders to address the issue in their communities.

I’m also delighted to see how God has breathed his life into our Transformation Resources . ‘Transform Disability’ has been through extensive piloting and is really taking shape. It has huge potential to change how communities treat disabled children. I’m looking forward to telling you more about that next year!

And God has also provided us with a small army of supporters. With their faithful prayer, encouragement and giving, they have helped make all this possible and we will not forget how much they have done for us. So we look back over the past year with gratitude. But we also look forward to the next with expectation.

Gill Bradley

BCT Chair of Trustees

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BCT’s Approach to Fundraising

BCT is just as committed to ‘friend-raising’ as to fundraising. We see building relationships with supporters and potential supporters as an integral part of raising funds to resource our own and our partners’ work. Therefore, we take a no-pressure approach to fundraising. Our focus is on sharing stories of transformation, highlighting how we are making a difference to individual children and entire communities, then presenting opportunities for members of the public to support this work, if they wish to. We use printed communications, social media channels and presentations at events in order to share these stories, and leave it to the public to decide what their response may be, if any. If an existing supporter wishes to cease receiving communications from BCT, they can contact either our own office or the Fundraising Preference Service and we will ensure that they no longer receive such communications.

Our policy means that we value the supporter and their wellbeing as an individual as much as any support they may be able to offer BCT. It means that we offer a range of opportunities to engage with BCT’s work beyond financial support and take time and care to nurture positive relationships with them.

A small number of supporters choose to go beyond giving funds to BCT’s work and become BCT Ambassadors (previously known as ‘Champions’). These Ambassadors give of their time, expertise and resources to promote BCT’s work in their churches and communities, mobilising prayer and even organising their own fundraising events. We maintain close relationships with our Ambassadors, ensuring they are equipped for their efforts, up to date with good practice in fundraising, and fully aware of how grateful we are for their efforts on our behalf.

We also write fundraising applications to grant-making trusts that exist to disburse grants as they see fit.

Currently, funding is provided from a variety of sources:

Grant-making Trusts – We have a small but committed group of grant-making trusts who support us on a regular basis. Other grant-making trusts support us with occasional one-off gifts.

Supporters – We receive ongoing monthly support from many supporters, usually by standing order and direct debit, and also one-off donations.

Events – As a small charity that lacks the capacity to organise its own fundraising events, BCT encourages our supporters to join us in taking part in fundraising events which meet our ethical standards and faith values, and are arranged by other organisations (such as sponsored walks and runs). We receive funding from supporters who have raised sponsorship by taking part in these types of events.

Legacy Funding – We receive occasional funding by legacy donations.

Publications – BCT also encourages fundraising through the promotion of its charitable activities via its print publications, online presence and the use of social media.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

BCT’s vision and mission

Commitment to Public Benefit

BCT’s trustees confirm that they have paid due attention to public benefit in their role of overseeing the work of BCT and are satisfied that all BCT activities meet public benefit requirements as defined by the Charity Commission’s general guidelines. Everything BCT has done in the period covered by this report has been to bring benefit to the lives of our key beneficiaries – children at risk – by influencing, equipping and enabling churches, Christian projects and individuals to respond to their needs and to address root issues, beliefs and practices that harm them.

Summary of BCT’s objects, as set out in its Declaration of Trust

BCT’s Vision…

BCT’s Mission…

…is to see the Christian Church leading the way in building a local and global society where every child is loved, safe, nurtured and free to reach their God-given potential.

…is to use its skills, experience, resources and influence as we have opportunity, to mobilise and enable local churches in different nations to develop and replicate sustainable models of response that change the way that communities value and care for their children.

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How BCT has benefited marginalised children

We assisted churches and Christian organisations to develop initiatives to bring about holistic transformation in the lives of vulnerable children

BCT exists to transform the lives of vulnerable children. We believe children are created and loved by God, and therefore inherently precious, so we should never accept a world where children are abused, exploited or neglected. Therefore, we dedicate ourselves to addressing the root issues which lead to children being mistreated, as well as taking practical action to improve individual children’s lives.

We also believe that local people are best placed to understand the needs of their communities and the most effective ways to meet these needs. So, we always begin by listening to what our partners on the ground have to say. We then provide them with the support, advice and resources which will best enable them to serve their communities’ most vulnerable children. And because churches are often uniquely placed to help and influence the people around them, churches are usually our preferred partners. Through these partnerships, we have seen – and are seeing – the lives of marginalised children transformed.

Note: It is our longstanding habit to visit each project partner every two years. Unfortunately, our ability to carry out overseas visits has been severely hampered this year by the COVID-19 pandemic. However, we have redoubled our efforts to support our partners by phone, email, Zoom and WhatsApp, while in-person contact has been impossible.

Enabling projects to develop strategically and according to good practice

Our 20 years of operating have brought us hard-won insights into how a project can best develop, and some potential pitfalls which should be avoided. We take every opportunity to share our experience with our partners, aiming to help them work strategically and in line with good practice. When coupled with our partners’ deep understanding of their communities and the issues which are most relevant to their neighbours, this approach results in work which is robust, effective, contextualised and life-giving.

Enabling projects to monitor and evaluate their work and to be accountable

Monitoring and evaluation may not seem exciting, but they are vital in ensuring our partners’ work is as effective as possible. By measuring the impact of their activities against their strategies, our partners discover which areas of their work are most fruitful. Together, we can then hone their activity plans to help their work develop, expand and become increasingly effective. These measures help our UK team understand our overseas partners’ activities, but also help our partners strengthen their work.

Creating resources to challenge harmful attitudes and beliefs

The neglect and mistreatment of children is often underpinned by harmful attitudes and beliefs, prevalent within communities. For example, in sub-Saharan Africa, there are widespread beliefs that children with disabilities are ‘defective’, ‘cursed’ or even ‘witches’. These beliefs create a sense of shame in the parents of such children, and often lead to disabled children being abused or hidden away.

Our Transformation Resources help tackle child abuse by addressing the attitudes which cause it. ‘Transform Disability’ is now being used in several communities in Africa. ‘Transform Families’ is complete in draft form, has been piloted and is being refined and formatted ahead of release (scheduled for mid-2021). This year, we have expanded the suite of resources to include material on preventing the spread of COVID-19. And several more titles are in the pipeline. We will share further details in next year’s report.

All of the completed Transformation Resources material is available for download, absolutely free, through our website. And each element of the resources is piloted through trusted churches and Christian agencies – including our project partners – before being released for general use.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

HOW BCT HAS BENEFITED MARGINALISED CHILDREN

Provision of training

We love what our partners do, and we marvel at what they achieve in bringing God-inspired transformation into children’s lives. But we always aim to strengthen our partners’ work further and to help them become even more effective. So, in the context of our partnerships, we encourage our partners to identify areas in which they would benefit from training, and we then help them to access training which meets their needs. For example, this training might include skills in treating particular disabilities, best practice in safeguarding, or guidance in administration or monitoring and evaluating progress.

Where we have the appropriate expertise, we deliver this training ourselves. Where the training requires a specialism we do not have within the organisation, we help our partners to access training from an alternative provider. And we always favour a ‘training the trainers’ model. That is, we urge our partners to pass on their learning to other leaders within their networks, so that entire communities will benefit.

Enabling networking

A good, strategic collaboration can sometimes add significant value to a project. So, when we become aware of another high-quality project working in the same area or on the same issue as one of our partners, we will try to broker a strong relationship between the two teams. Sharing of ideas and expertise – or even directly working together – can benefit both sides.

This also applies to new sources of funding: we help our partners to identify potential new financial backers, so that they will be better resourced. In the end, we aim for all of our partners to reach a stage where they no longer need BCT’s support and are able to operate independently.

Enabling projects to access information resources

In many of the contexts where our partners operate, power supply and internet connection are unreliable. It is therefore very difficult for our partners to access electronic resources. BCT helps in a very simple way; by identifying useful resources and either finding or printing hard copies, which we then supply to our overseas partners, as appropriate.

Provision of finances, encouragement and prayer support

Our partners do extraordinary work, in very difficult circumstances and often on a shoestring budget. They make money go a long way, but regular income is still essential to sustain their work. We therefore provide targeted funding, supporting the most strategically significant elements of our partner projects.

Alongside this provision of funds, we also support our partners in regular prayer and in ongoing encouragement, guidance and advice through email and WhatsApp contact.

BCT supports and partners with projects that are:

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HOW BCT HAS BENEFITED MARGINALISED CHILDREN

----- Start of picture text -----
CASE
STUDY
Case study: Melissa
----- End of picture text -----

Photo credit: Wukwashi’s school equips children with disabilities (like Melissa) with vital life skills.

Melissa’s life changed with ferocious speed. Up to the age of seven, she was a healthy, happy child. Then, three years ago, she contracted meningitis. She lost her sight and suffered brain damage.

Suddenly, her parents had to adapt to a hyperactive child prone to violent outbursts. Three years on, at the end of their tether, they met Joyce and Henry, who head up our partner project Wukwashi Wa Nzambi. They arranged for Melissa to have tests at a specialist hospital where she was prescribed medication that Wukwashi has continued to fund. Melissa was also enrolled in Wukwashi’s school for children with special needs, to help her gain some social skills. She’s learnt how to communicate her needs and regained some mobility.

‘Melissa is now calm and can stay quiet and in one place for more than an hour!’ says Joyce.

Wukwashi’s multi-faceted work is vital in communities where stigma and harmful beliefs tend to leave children with disabilities isolated and marginalised. Many are rejected by their families. Teaching communities to help children step into their God-given potential is the cornerstone of their work. And sometimes, families find an even greater freedom through their involvement with Wukwashi: Melissa’s mother and her uncle have come to know Christ.

CASE STUDY

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

BCT and COVID-19

The coronavirus pandemic has had a dramatic effect on ours and our partners’ work this year. Limitations on movement and meetings imposed because of the virus have made several elements of the year’s project plans impossible. For example:

However, our partners have responded to these difficulties with great determination and flexibility:

Neither we nor our partners would have chosen to live and work through a global pandemic. But we are satisfied that we have done everything possible to continue serving marginalised children, while adhering to COVID safety guidelines, and we are grateful to God for continuing to transform young lives in the midst of it all.

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PROJECTS SUPPORTED BY BCT

APRECOM (AIDS Prevention Care and Outreach Ministry)

Based in: Kigali, Rwanda Run by: Youth With A Mission (YWAM) Rwanda Partnered with BCT since: 2002 Supports: Children affected by HIV/AIDS Children living with disabilities

Context

APRECOM was established in the wake of the 1994 genocide, when systematic rape had left huge numbers of women infected with HIV, and many pregnant with HIV+ children. So, at APRECOM’s inception, there was a desperate need for help and support for children affected by HIV. APRECOM stepped up to help meet this need.

Nearly 20 years since our partnership began, APRECOM remains committed to supporting children and families affected by HIV and to dispelling the stigma around the virus. But the team’s work has also diversified to find, support and resource children living with disabilities. Alongside visits to disabled children in their own community, APRECOM have worked strategically to train church leaders in disability inclusion, in order to release them to care for disabled children in their communities.

APRECOM has previously worked extensively in Kigali, but the initiatives there are now self-sustaining, allowing the team to focus its resources in other areas of the country, especially Bukora and Bugesera.

Key activities

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

Impact

Figures

In any given quarter, APRECOM offers support to around 215 children and 170 adults.

How BCT has benefited APRECOM this year

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PROJECTS SUPPORTED BY BCT

Photo credit: Henri (centre) with his mum and his sister

Henri’s story

Henri and his family had to move on after their old landlord took exception to the teenager’s increasingly obvious disability.

‘He told us to leave, because he didn’t want a child like Henri in one of his houses,’ says Henri’s mum, Mary.

Henri was able to walk as a young child but has gradually lost that ability. His legs are now permanently contracted at right angles because he has not received the care and physiotherapy he needed.

It costs Mary all her strength to lift her 13-year-old onto a mat when APRECOM’s Odeth and Emma visit their home in Gahanga. But these visits are precious – and a sign that things are shifting in attitudes towards disability, in the Church at least.

In February, APRECOM met with leaders from five churches in Gahanga and shared their passion for disability inclusion; immediately, the pastors identified seven local children with multiple impairments and started visiting them – including Henri.

Being part of an APRECOM support group now is a huge comfort to Mary. She weeps as Odeth and Emma pray for her – but it’s partly relief. ‘It means a lot to have people who care,’ she whispers.

BCT donated £8,291 to APRECOM this year

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

LVLE (Laissez Vivre Les Enfants)

Based in: Goma, eastern DRC Run by A church pastor and members of other local churches Partnered with BCT since: January 2017 Supports: Children living in poverty, on the streets and/or accused of witchcraft

Context

LVLE do remarkable work in extremely difficult circumstances. In Goma, where the team is based, poverty is endemic, child abuse is common-place and violence is always lurking beneath the surface. Life is hard here and many children end up on the streets, either because their parents cannot afford to keep them or because abuse at home makes living on the streets a more attractive option.

LVLE want to change this. They spend time with streetliving children and young people, providing practical support and working towards either reconciling the children to their relatives or finding them other safe homes, away from the streets. This year, the team’s relationships with Goma’s street-living children have grown further and faster than they could have imagined possible, through their collaboration on a hand-washing project. (See below for more.)

Goma (and the surrounding areas of Masisi and Monigi) is also an epicentre of child witch accusations. So, Rev Jean-Paul and his team prioritise training workshops for church and community leaders, communicating essential principles of child protection, as well as specific guidance on how to address accusations of witchcraft against children in their communities.

Note: Visiting Goma has been a challenge for several years – even before the pandemic – due to the difficulties involved in obtaining a visa for DRC. However, we make extensive use of email and WhatsApp in order to maintain a strong working relationship with LVLE and keep abreast of their activities.

Key activities

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PROJECTS SUPPORTED BY BCT

Impact

and particularly the harm caused by accusations of witchcraft. Two collaborative groups have been formed, with LVLE working together with the local civic authorities and police to enforce child protection and reduce abuse in Masisi and Monigi.

Figures

In an average quarter, LVLE works with the leaders of around 90 churches and 50 schools. And they directly support around 40 street-living children.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

How BCT has benefited LVLE this year

----- Start of picture text -----
BCT
donated
£7,602 to
LVLE
this year
----- End of picture text -----

Testimonials from street-living young people

The 10 handwashing stations set up by LVLE, in collaboration with civic authorities, this year local residents and street-living young people have had a clear impact. The project has promoted positive relationships between the youth, LVLE, local residents and the municipal authorities: a near unique example of such cooperation. The stations themselves have been used by between 180 and 220 people a day, and the project has been hugely beneficial to the young people themselves, as these testimonials make clear:

‘We have all fully understood that water is really important and that to win the fight against coronavirus, we must regularly wash our hands regularly. We are also really happy that disinfectant is added to our water. God bless LVLE.’ Benedicte, 22

‘I have twice been raped when fetching water early in the morning. Now those risks are much less because I have water nearby.’ Sandrine, 16

‘We will make sure that our washing stations are protected.’ Michel, 19

‘For us girls, regular use of washing stations is very necessary. We only had dirty water lying in the streets and we were exposed to different illnesses. I thank LVLE very much for these water stations.’ Jeanne, 12

16

PROJECTS SUPPORTED BY BCT

Transformation Resources

Run by: BCT’s UK-based team, with advice and input from our overseas partners A project since: August 2017 Addresses: Harmful attitudes and beliefs

BCT donated £5,545 to Transformation Resources this year

BCT’s Transformation Resources are the fruit of twenty years’ hard-won experience and understanding in serving marginalised children. This growing collection of resources is designed to help church and community leaders to address the harmful attitudes and beliefs which keep children on the margins and make them vulnerable to abuse. The material is created by our UK-based team but informed, tested and refined by our friends and partners overseas. And the completed resources are available through our website, free of charge.

This year’s work on Transformation Resources has been dominated by COVID-19. BCT is a small but well-informed and well-connected charity. As such, we were uniquely placed to respond quickly and strategically to help resource-poor communities respond to the pandemic. Our immediate response was to assemble a suite of resources directly relating to COVID: communicating essential information about the virus, dispelling myths and giving guidance on how to promote hygiene in areas where water is scarce. As the pandemic continued, it became clear that it was affecting food supply lines in many African countries, and that countless people were unable to work and hence unable to earn. Food scarcity had become an urgent issue. To address this issue, we have created ‘Let’s Grow!’, to help communities recognise and make the most of the sources of nutrition available to them.

Key activities

Families’ will be added in due course. All resource downloads are completely free to the user.

Impact

17

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

Wukwashi wa Nzambi

Based in: Copperbelt region, Zambia Run by: Local volunteers Partnered with BCT since: 2005 Supports: Children living with disabilities

Context

Wukwashi wa Nzambi (‘God’s help’) has helped literally thousands of children with disabilities to grow, develop and fulfil their potential. Time and again, we see and hear how children’s lives are being transformed through Wukwashi’s efforts and by the grace of God. It is an honour to partner with them in this work.

The cornerstone of Wukwashi’s ministry is their network of 16 support groups. It is through these groups that children with disabilities access physiotherapy, play therapy, and assessment for mobility aids and medical interventions. The support groups are also a vital source of advice, encouragement and understanding for parents.

Since the onset of COVID-19, it has obviously been impossible for the support groups to meet. (Opportunities for training volunteers and church leaders have also been severely limited.) But the Wukwashi team have made sure their connections with the families in their network have remained strong, or even become stronger than ever. With regular phone calls, text messages and socially distanced home visits, the workload has been intense, but children and parents alike have felt valued and supported, despite being confined to their homes. And Wukwashi have augmented this support with deliveries of soap, bleach and food parcels.

Key activities

18

PROJECTS SUPPORTED BY BCT

Impact

Figures

Wukwashi typically engages between 400 and 500 children per quarter, with many families benefiting from more than one aspect of their work. The team also reaches hundreds of adults per quarter, through its training and advocacy initiatives.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

How BCT has benefited Wukwashi this year

Tamara’s story

Tamara was born with cerebral palsy… and in Zambia, where people living with disability are routinely written off. Her mobility is limited and her mental ability meant she couldn’t attend mainstream school. Her own mother thought she’d never amount to anything.

BCT donated £18,176 to Wukwashi this year

And yet today, at 18, Tamara is living a fulfilled and happy life. She’s learning how to make doormats, aprons and hats so she can earn a living. She is confident and has good self-esteem. And all because someone saw her as God does, bursting with potential, even if not in the way the world defines it.

When Tamara first came to our partner Wukwashi’s Kabala support group, she could barely walk or use her hands. But there, she received physiotherapy and orthopaedic shoes, friendship and encouragement in spades. Wukwashi linked her with a Cheshire Homes school, where she excelled and even won awards; the vocational skills training she’s receiving in Ndola is also through Cheshire Homes

Her mother recognises this is God at work through Wukwashi and she’s thrilled. Her eyes have been opened to God’s perfect plan for Tamara.

Tamara’s community is looking on and learning too. The same is true for all 16 of Wukwashi’s support groups, including the newest one in Twatasha, Kitwe. They’re microcosms of God’s kingdom where families and communities learn to see children’s lives as precious and purposeful, rather than limited by human definitions of ‘disability’.

20

CONNECTING WITH OTHERS

Connecting with others

Connecting with others around the issue of children accused of witchcraft

Witchcraft accusations against children are still a huge issue, leading to the abuse and neglect of thousands of children worldwide. So BCT is proud to continue its commitment to the Stop Child Witch Accusations coalition. Susie Howe acts as the Chair of the coalition and Carolyn Gent as its Vice Chair[1] , and we are enthusiastic participants in all of the movement’s activities.

As with BCT’s overseas partners, SCWA’s activities this year have been limited by COVID-19. SCWA had been looking forward to leading a workshop on child witch accusations in Nigeria. Sadly, it was not to be. But focus group research did take place there and has provided additional insights into the causes and consequences of accusations in a nation where witchcraft-related abuse is endemic. SCWA will be looking to follow this up either online or as international travel becomes possible.

Similarly, a planned conference in Papua New Guinea on child witch accusations and public health had to be postponed, and will instead take place online in summer 2021. The forum planned for London in October 2020 did take place, albeit virtually, with encouraging outcomes. We will share these outcomes at greater length in next year’s report.

SCWA has also created a new resource and a set of audio material to address common misconceptions about sickness which often lead to accusations of witchcraft, especially in the global south. The resource (entitled Sickness, Health and Healing ) works on a standalone basis or as an addition to The Heart of the Matter , and is almost complete and ready to pilot. Work on the audio material is also well under way.

SCWA’s experience and expertise has been sought by groups including a research project team from Trinity Western University (Canada), an NGO called Sparkle Malawi and a joint UNICEF/ faith-based initiative called Faith and Positive Change for Children Global Initiative on Social and Behaviour Change, which aims to get faith groups to surface and tackle underlying beliefs that harm children and to take up their responsibility to protect them. SCWA also contributed to the academic publication On Knowing Humanity , Issue 4(1) of January 2020 which was dedicated to the topic of witchcraft beliefs and accusations.

Finally, SCWA has this year followed up with participants from Heart of the Matter pilots in Togo and DRC in 2017 and 2018, using surveys to establish what concrete impact there has been. Their feedback suggests there is already significant impact on people’s attitudes and beliefs – and not just within the churches:

Kananga, in DRC’s Kasaï province: 12 pastors trained by Rev Sylvain Kazadi of the Presbyterian Church

They have gone on to share their learning with 3,278 other people in churches and communities. They have raised awareness among 22 congregations in five different localities – and will continue with new initiatives such as community debates.

‘Some members of our church were accusing children of being witches. Our explanations helped [them] understand that children are created in the image of God, and that we should love them.’

Goma, DRC: 17 church leaders trained by our partner project LVLE

Participants are sharing their learning with their churches and the wider community, including targeting so-called ‘prophets’ in the churches who are often associated with abusive deliverance rituals. Churches are introducing child protection policies, and community children’s clubs are springing up to inform children of their rights. Local authorities are requesting training for their staff.

‘One mother suspected her daughter was a witch, simply because she was having nightmares. I discovered they were caused by the games she was playing. The girl stopped playing with those friends, and the nightmares stopped.’

Yokoe, Togo: 18 Pentecostal church leaders trained by MECI

They have already shared their learning with other church leaders, children’s workers and church members, as well as with parents and children in the community. The Council of Churches in Togo is planning a systematic roll-out of this programme nationally across member churches.

‘One church member went to the defence of a neighbour’s child who was accused of being a witch because he was aggressive. [He helped] the parents see that the child’s behaviour could be because of trauma, and they changed their behaviour towards him.’

1 Susie Howe stepped down as Chair on 13th June 2020, and has been succeeded by Carolyn Gent.’

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

Connecting with others around the issue of disability

During this year, we have developed a close working relationship with Patrick Musafiri and his organisation EPAM in Goma, DR Congo. We first met Patrick in 2017, when he was working as a physiotherapist at Itetero School in Rwanda, a school for children with disabilities, connected with APRECOM. Patrick is Congolese and has now returned to Goma, determined to help children with disabilities in his own city and to mobilise churches to do the same.

We have begun working with EPAM, giving them advice and resources to help them train church leaders to welcome and support disabled people. For example,

EPAM have used our Transform Disability material within their disability awareness training for local pastors. The results have been very encouraging. As a direct result of the EPAM training, one church has provided a sewing machine to help a disabled woman earn a living; another has given a wheelchair to a man who previously could only drag himself on the ground.

We currently have no plans to create a formal partnership between BCT and EPAM, as we are not convinced this is necessary. But we are glad to be able to add value to EPAM’s work and we are delighted to see tangible results in the lives of disabled people.

Mobilising resources

We never cease to be amazed by what our partners achieve with minimal funds. Nevertheless, financial resources are vital in enabling them to continue reaching marginalised children and to develop their work further. Financial support is therefore a core element of what BCT offers our project partners.

That is not to say that we give out money indiscriminately. Our financial support for our partners is always strategic; given to meet specific needs and to enable specific initiatives, in order to maximise the potential impact of our partners’ work on their communities. Each of our partners completes an annual plan and budget, and we resource them in line with these budgets and according to the funds we have available.

BCT must, in turn, raise funding from a variety of sources. These sources include regular donations from individuals and churches, and grants from several trusts. And the high point of the year – in terms of fundraising – came in September, when ten of our supporters completed a 25km trek through London, raising money for our partners’ work with disabled children. We are so thankful for those supporters, who literally went the extra mile for BCT and for the children we serve.

Effective communication is vital in mobilising financial support. To this end, our Communications Coordinator ensures our existing and potential supporters are kept abreast of BCT’s latest news, and opportunities to get involved with us.

Prayer support

We see prayer as absolutely essential to our collective life and work. So, prayer always features in our visits and WhatsApp conversations with our partners, and in our UK team’s meetings. We also believe that the prayers of our friends and supporter are immensely valuable, and we do all we can to inform and encourage these prayers. 286 of our supporters pray for us regularly, using our quarterly prayer diary, and our 110 prayer partners play a vital role in praying for urgent and important issues, as and when they arise.

Ambassadors

BCT’s Ambassadors (previously ‘Champions for Children’) represent us in their churches and communities, raising awareness of the needs of marginalised children and of what BCT is doing to meet those needs. Some of our Ambassadors arrange awareness-raising and fundraising events in their churches. Some share BCT news updates in Sunday services or midweek prayer groups. We support these efforts by providing regular information packs, including prayer points and case studies of individual children. And we have plans to initiate regular meetings with our Ambassadors in the coming year, to enable idea-sharing and feedback. We are so thankful for all our Ambassadors and their commitment, enthusiasm and passion.

BCT’s approach to fundraising is outlined in detail on p5 of this report.

22

2019/20 Income and Expenditure

Each year, BCT endeavours to set a realistic income and expenditure budget, in line with its goals and objectives. BCT is prudent with its financial management and knows that it cannot achieve its goals and objectives in supporting projects, raising awareness and networking with churches and other agencies, without the generosity and loyal commitment of its supporters in their various forms: trusts, businesses, churches and individuals.

The impact of the Covid-19 pandemic has been global and, for huge numbers of people, catastrophic. Sadly, the fight against it rages on. There has not only been a cost in terms of lives and freedoms lost but also economic upheaval, taking its toll on employment levels and the financial stability of organisations and individuals. Consequently, as BCT’s income is in the form of donations it may come as no surprise that we have experienced a year-on-year drop in total income of almost 13%. However, we and our project partners have adapted well to the effects of the pandemic, getting to grips with changed priorities, additional needs and challenges faced while complying with the respective Covid regulations in the UK, Rwanda, Zambia and DRC. In addition to their practical, human impact these adaptations have contributed to an overall year-on-year drop in total expenditure of over 11%.

Income

BCT’s total income in 2019/20 was £135,068, a year-on-year decrease of £19,879 (12.83%). When we budgeted for 2019/20 in what were pre-Covid-19 days we took a cautious view of forecasted total income, anticipating a small drop from that achieved the year before, but the actual drop proved much bigger. The year-on-year reduction was entirely in unrestricted income, as restricted income saw a small increase, rising £761 to £53,015. £13,000 of the drop in unrestricted income was in respect of two items received last year but not repeated this year, and which were not covered by new donations: monthly gifts from a specific donor which came to an end in June 2019, and a legacy left to BCT in the will of a supporter.

With regard to the primary sources of income, donations from Trusts and Foundations rose from £28,104 to £40,745, an increase of 44.98%. Conversely, income from supporters dipped year-on-year from £99,667 to £69,282, a reduction of 30.49%. Donations from businesses held steady, yielding an increase of £17 (0.19%) while income from churches fell by £2,152 (11.73%)

An analysis of income by primary source and fund is given below:

Trusts/
Foundations
Restricted
Trusts/
Foundations
Unrestricted
Churches
Restricted
Churches
Unrestricted
Business
Restricted
Business
Unrestricted
Supporters
Restricted
Supporters
Unrestricted
Total
2019/20 £32,385 £8,360 £4,646 £11,553 £4,952 £3,890 £11,032 £58,250 £135,068
2018/19 £26,494 £1,610 £4,295 £14,056 £4,500 £4,325 £16,965 £82,702 £154,947

----- Start of picture text -----
Supporters Unrestricted
43%
Trusts/Foundations Restricted
24%
Trusts/Foundations Unrestricted
6%
Churches Restricted 3%
Churches Unrestricted
9%
Business Restricted 4%
Supporters Restricted Business Unrestricted 3%
8%
----- End of picture text -----

23

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

Expenditure

Total expenditure in 2019/20 was £137,533, a reduction of £17,242 (11.14%) from 2018/19. Year-on-year spending from restricted funds dropped by £3,941, while spending from unrestricted funds dropped by £13,301. The drop in restricted spend reflects a combination of two things: unexpected but necessary variations in levels and timings of disbursements to our partners following mandatory changes to their planned activities (to ensure Covid compliance), and the fact no disbursements were made to EPED in 2019/20 following the end of our partnership in December 2018. In terms of unrestricted spend, Covid regulations in the UK resulted in certain cost savings. One was due to an enforced change to how the BCT team meets; face-to-face team meetings have, for now, been replaced by online meetings with a consequent drop in travel costs. Another saving, though less welcome, was through spending less than intended on events and fundraising activities. Outside of these ‘Covid savings’ other year-on-year decreases in cost included payroll costs, office rent, and the production and circulation of our quarterly publications.

As always, we take very careful consideration of our fund levels when making decisions on disbursements and spending on core costs. Although income has reduced from last year’s level it has not changed our direct participation in, and giving financial support towards vital work for the ultimate benefit of some of the most marginalised children. Consequently, our biggest expenditure area continues to be the assisting and training of BCT’s partner projects and churches to meet the needs of children at risk in their communities. Spend on this in 2019/20 reached £61,427, i.e. 44.66% of the overall total. Across the other expenditure categories there was a net year-on-year decrease of £11,738 (13.36%).

----- Start of picture text -----
Administration Assisting Projects/ Mobilising Connecting Resourcing Our Total Expenditure
Churches Champions Work
2019/20 £18,476 £61,427 £22,498 £17,201 £17,931 £137,533
2018/19 £18,653 £66,931 £29,581 £19,951 £19,659 £154,775
£200,000
£154,775
2019/20
£150,000 £137,533
2018/19
£100,000
£66,931
£61,427
£50,000
£29,581
£18,476 £18,653 £22,498 £17,201 [£19,951] £17,931 [£19,659]
0
Administration Assisting Mobilising Connecting Resourcing Total
Projects/Churches Champions Our Work Expenditure
----- End of picture text -----

24

Looking forwards

We cannot pretend that this year has been easy. This is demanding work at the best of times, and COVID has limited our activities and made it harder than ever to foster close relationships with our partners – and even within the UK team. And yet, as we look back on the year, we have a lot to be thankful for. It is a joy and a privilege to serve some of the world’s most marginalised children, and to partner with such amazing people in doing so. What’s more, even in the midst of a global pandemic, children’s lives are being changed for the better. It is wonderful to hear stories from our partners of children with physical disabilities making such progress that they can now walk and attend school; of churches and schools taking significant steps to safeguard their children; of children on the streets protecting themselves from COVID and learning to trust the adults helping them.

As our thoughts turn to the coming year, we have hope. We believe we can strengthen our work further. We believe we can build on the successes of this year. And we believe our God is faithful to guide us and provide for us as we seek to play our part in establishing his kingdom.

The report of the trustees was approved by the trustees on 26th June 2021 and signed on their behalf by:

Gill Bradley Chair of Trustees

25

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

The Bethany Children’s Trust Report and Accounts year ended 31 August 2020

Stewardship

1 Lamb’s Passage, LONDON, EC1Y 8AB t: 0208 502 5600

e: enquiries@stewardship.org.uk w: www.stewardship.org.uk

26

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF THE BETHANY CHILDREN’S TRUST

I have examined the accounts for the year ended 31 August 2020 on pages 28 to 37 following which have been prepared on the basis of the accounting policies set out on pages 30 and 31.

Respective Responsibilities of Trustees and Examiner

The trustees of the charity are responsible for the preparation of accounts; they consider that the audit requirements under section 144(2) of the Charities Act 2011 do not apply and that an independent examination is needed.

It is my responsibility to:

Basis of Examiner’s Statement

This report is in respect of an examination carried out under section 145 of the Charities Act 2011, and in accordance with the general directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity, and a comparison of the accounts presented with those records. It also includes a review of the accounts and making such enquiries as are necessary for the purpose of this report. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Examiner’s Statement

Based on my examination, no matter has come to my attention which gives me reasonable cause to believe that in any material respect, accounting records have not been kept in accordance with section 130 of the Charities Act 2011, or that the accounts presented do not accord with those records, or comply with the accounting requirement of the Charities Act 2011. No matter has come to my notice in connection with my examination to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts.

Archie McDowall BA, CA

For and on behalf of:

Stewardship 1 Lamb’s Passage LONDON EC1Y 8AB

29th June 2021

27

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Statement of Financial Activities year ended 31 August 2020

Unrestricted
Note
Funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
82,015
Investments
3
38
Total income and endowments
82,053
EXPENDITURE ON
Charitable activities
4
76,153
Raising funds
5
17,931
Total expenditure
94,084
Net gains/(losses) on investments
0
Net income/(expenditure)
(12,031)
Transfers between funds
0
(12,031)
Net movement in funds
(12,031)
Reconciliation of funds:
Total funds brought forward
59,916
Total funds carried forward
47,885
Restricted Total funds Total funds
Funds
2020
2019
£
£
£
53,015
135,030
154,940
0
38
7
53,015
135,068
154,947
43,449
119,602
135,116
0
17,931
19,659
43,449
137,533
154,775
0
0
0
9,566
(2,465)
172
0
0
0
9,566
(2,465)
172
9,566
(2,465)
172
39,003
98,919
98,747
48,569
96,454
98,919
Restricted Total funds Total funds
Funds
2020
2019
£
£
£
53,015
135,030
154,940
0
38
7
53,015
135,068
154,947
43,449
119,602
135,116
0
17,931
19,659
43,449
137,533
154,775
0
0
0
9,566
(2,465)
172
0
0
0
9,566
(2,465)
172
9,566
(2,465)
172
39,003
98,919
98,747
48,569
96,454
98,919
154,947
135,116
19,659
154,775
0
172
0
172
172
98,747
98,919

Movements on reserves and all recognised gains and losses are shown above. The notes on pages 30 to 36 form part of these accounts.

28

The Bethany Children’s Trust Balance Sheet

as at 31 August 2020

Unrestricted
Note
Funds
£
FIXED ASSETS
Intangible assets
7
4,787
Tangible assets
7
1,315
6,102
CURRENT ASSETS
Debtors
8
26,860
Cash at bank
9
24,104
50,964
CURRENT LIABILITIES
Liabilities falling due within one year
10
9,181
Net Current Assets
41,783
NET ASSETS
47,885
FUND BALANCES
Unrestricted funds
12
General Funds
47,885
Restricted Funds
12

47,885
Restricted Total funds Total funds
Funds
2020
2019
£
£
£
0
4,787
0
0
1,315
587
0
6,102
587
0
26,860
19,055
48,569
72,673
83,937
48,569
99,533
102,992
0
9,181
4,660
48,569
90,352
98,332
48,569
96,454
98,919

47,885
59,916
48,569
48,569
39,003
48,569
96,454
98,919
Restricted Total funds Total funds
Funds
2020
2019
£
£
£
0
4,787
0
0
1,315
587
0
6,102
587
0
26,860
19,055
48,569
72,673
83,937
48,569
99,533
102,992
0
9,181
4,660
48,569
90,352
98,332
48,569
96,454
98,919

47,885
59,916
48,569
48,569
39,003
48,569
96,454
98,919
587
19,055
83,937
102,992
4,660
98,332
98,919
59,916
39,003
98,919

Approved by the Trustees and signed on their behalf on 26th June 2021 by:

Gill Bradley

The notes on pages 30 to 36 form part of these accounts.

29

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Notes to the Accounts for the year ended 31 August 2020

1 Statutory Information

The charity is registered with the Charity Commission in England & Wales. The charity’s registered number and principal address can be found on the Charity Information page of the trustees’ annual report.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the “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 of Ireland (FRS 102)” (“the Charities SORP”), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (“FRS 102”) and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the ‘2008 Regulations’) requires charities to prepare their accounts in accordance with ‘Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005’ but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a ‘true and fair view’.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity’s forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements. In making this assessment the trustees have considered how Covid-19 might affect projections.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations and legacies includes:

30

NOTES TO THE ACCOUNTS

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

The charity makes grants to other institutions to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

d) Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. Endowment funds are donations that are retained as capital in accordance with the donor’s wishes. The nature of the restriction determines whether the endowments represent permanent endowments or expendable endowments.

e) Intangible fixed assets

The cost of software is capitalised and amortised on a straight line basis over its expected useful life, which is expected to be 3 years.

f) Tangible fixed assets

Items purchased or donated for the charity’s own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £100 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

g) Pension scheme arrangements

The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.

h) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity’s income.

i) Financial instruments

The charity’s financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). The charity recognises liabilities for the principal of those loans that remains outstanding at the year end (i.e. the liabilities exclude any interest chargeable on the loans in future years).

j) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

k) Critical accounting estimates and areas of judgement

The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.

31

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

3
Voluntary income
Unrestricted
Restricted
Funds
Funds
£
£
General donations
76,805
52,517
Tax recoverable
5,210
498
82,015
53,015
Other income
Bank interest
38

Total Incoming Resources
82,053
53,015
4
Charitable activity
Unrestricted
Restricted
Funds
Funds
£
£
a
Direct Charitable Costs
Assisting Churches
Note 4c
18,086
43,341
Connecting
17,201
0
Mobilising Champions
22,498
0
Training
0

57,785
43,341
£
£
b
Support & Administration
Governance costs
1,680

GDPR compliance
40

Salaries and pension costs
10,562

Offce rent & services
187

I.T., telephone and postage
1,937

Offce supplies
116

Travel costs
433

Equipment not capitalised
0

Insurance
501

Professional Fees
520

Recruitment
47

Depreciation
1,910
108
Sundry
436

18,369
108
Combined charitable activity cost
76,153
43,449
Institutions
Individuals
c
Grants
£
£
Analysis by receiving project
APRECOM
8,291
EPED
0
Transformation Resources
5,545
Stop Child Witch Accusation
3,844
Wukwashi
18,176
LVLE
7,602
43,458
0
Total
2020
£
129,322
5,708
135,030
38
135,068
Total
2020
£
61,427
17,201
22,498
0
101,126
£
1,680
40
10,562
187
1,937
116
433
0
501
520
47
2,018
436
18,477
119,602
2020
£
8,291
0
5,545
3,844
18,176
7,602
43,458
Total
2019
£
148,795
6,145
154,940
7
154,947
Total
2019
£
66,931
19,951
29,581
0
116,463
£
1,672
694
9,963
716
1,462
182
1,228
126
522
600
8
466
1,013
18,653
135,116
2019
£
7,986
2,925
3,775
1,869
23,907
4,723
45,185

32

NOTES TO THE ACCOUNTS

4
Charitable activity(continued)
Institutions
Individuals
£
£
Analysis by key purpose
Awareness raising
1,253
Training
10,947
Medical
4,753
Covid response
5,895
Transport
401
Parent/Family support
1,648
Child/Young person support & empowerment
7,723
Enterprise
2,400
School Fees
1,384
Administration
7,054
43,458
0
2020
£
1,253
10,947
4,753
5,895
401
1,648
7,723
2,400
1,384
7,054
43,458
2019
£
1,475
8,927
6,966
0
451
1,848
11,599
2,571
3,978
7,370
45,185

Within ‘Assisting Churches’ are grants made to projects. The main features of the grants made were to provide practical support and finance to children’s projects in Africa in three locations with the key purposes being as allocated above.

5
Fundraising costs
Unrestricted
Funds
£
Salaries and pension costs
13,756
Events
1,021
Travel costs
549
Printing and stationery
116
IT Costs
1,575
Telephone
298
Offce rent
44
Storage
71
Insurance
132
Room Hire
0
Training, Conferences & meetings
45
Postage & mailbox hire
137
Professional Fees
50
Miscellaneous
137
17,931
6
Staff & Trustees
Gross wages, salaries & benefts in kind
Employer’s National Insurance costs
Employer’s Allowance
Employer’s Pension Contributions
Total staff costs
Restricted
Funds
£














0
Total
2020
£
13,756
1,021
549
116
1,575
298
44
71
132
0
45
137
50
137
17,931
2020
£
50,658
3,392
(3,106)
1,242
52,186
Total
2019
£
15,034
311
1,383
258
1,134
352
489
45
147
20
64
256
50
116
19,659
2019
£
52,860
3,578
(2,748)
1,255
54,945

During the year the charity had 3 full time equivalent employed staff (2019: 3). No staff received salaries at a rate of more than £60,000 per annum (2019: none).

Remuneration payable to key management (excluding trustees) amounted to £50,658 in the year (2019: £52,860). Currently, following changes to team composition and to certain responsibilities, key management is considered to comprise the Operations Manager, Finance Manager and Training and Project Development Coordinator.

33

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

6 Staff & Trustees (continued)

No remuneration was paid to any trustee during the year. Mr A Forsyth incurred no expenses on BCT business (2019: £100). Mrs G Bradley received reimbursement totalling £48 for travel fares incurred on BCT’s behalf (2019: £91) but incurred no other expenses (2019: £153). Simeon Whiting, the son of trustee Hazel Whiting, invoiced BCT a total of £10,340 during the year for communication services provided to the charity (2019: £10,419).

The total amount of donations funded by trustees [and connected parties] and key management was £816 (2019: £1,137).

7 Fixed Assets

Intangible Fixed Assets
Website
£
Cost
At 1st September 2019
0
Additions
5,744
Disposals
0
At 31st August 2020
5,744
Accumulated Depreciation
At 1st September 2019
0
Charge for the year
957
Disposals
0
At 31st August 2020
957
Net book value
At 31st August 2020
4,787
At 1st September 2019
0
Tangible Fixed Assets
Computer Furniture &
& Software
Equipment
£
£
Cost
At 1st September 2019
1,923
119
Additions
1,668
120
Disposals
(595)
(119)
At 31st August 2020
2,996
120
Accumulated Depreciation
At 1st September 2019
1,336
119
Charge for the year
1,047
13
Disposals
(595)
(119)
At 31st August 2020
1,788
13
Net book value
At 31st August 2020
1,208
107
At 1st September 2019
587
0
Total
2020
£
0
5,744
0
5,744
0
957
0
957
4,787
0
Total
2020
£
2,042
1,788
(714)
3,116
1,455
1,060
(714)
1,801
1,315
587

34

NOTES TO THE ACCOUNTS

8
Debtors and Prepayments
Income tax receivable
Sundry Debtors
Prepayments
9
Cash at Bank and in Hand
Co-operative Bank
NatWest Bank
Petty cash
10 Creditors: liabilities falling due within one year
Trade Creditors
Accruals
Deferred Income
2020
£
8,395
14,674
3,791
26,860
56,743
14,917
1,013
72,673
1,016
2,733
5,432
9,181
2019
£
9,501
8,010
1,544
19,055
68,829
14,401
707
83,937
1,152
3,417
91
4,660

11 Multi-year contract commitments

The charity has a five year contract with Academia Ltd to provide cloud services that commenced on 1 May 2020. The charity has an option to terminate the contract after three years. The charity paid £5,027 in the year in respect of this contract (2019: nil)

Payments falling due:
Within one year
Between one and fve years
After fve years
2020
£
5,027
15,081

20,108
2019
£


12 Funds

a. The restricted funds represent amounts received for specific purposes and the movements in the year are as follows:

Administration
APRECOM
LVLE
Stop Child Witch Accusation
Transformation Resources
Wukwashi (Zambia)
Opening
balance
£
1,220
7,232
6,277
5,397
4,859
14,018
39,003
Incoming
resources
£
650
8,293
6,872
3,441
12,319
21,440
53,015
Outgoing
Transfers
resources
in the year
£
£
(108)
(8,197)
(7,589)
1,014
(3,844)
(1,014)
(5,534)
(18,176)
(43,449)
0
Closing
balance
£
1,762
7,328
6,574
3,980
11,644
17,282
48,569

35

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

12 Funds (continued)

With the exception of Administration, the movement on each of the above funds reflects donations received and disbursements and expenditures made in the financial year in respect of activities carried out by the named project. Funds unused at the end of the year are carried forward. A description of the purpose of the other funds and the nature of the restriction can be found in the Trustees Annual Report.

The Administration fund is solely in respect of donations received for non project-related purposes. The movement on this fund in the year concerned one item: a donation of £650 was received towards the cost of incorporating a specific facility in our new website. The website is being depreciated over a period of 3 years and £108 of the £650 donated is this year’s depreciation charge for the facility in question. The Administration fund’s opening and closing balances are unused funds carried forward from previous years and are specifically restricted to cover the cost of BCT staff team social activities as and when incurred. The closing balance is again carried forward.

For comparison, movements in restricted funds in the year to 31st August 2019 are reproduced below:

Administration
APRECOM
EPED
LVLE
Stop Child Witch Accusation
Transformation Resources
Wukwashi (Zambia)
Opening
balance
£
1,506
10,070
1,035
3,269
3,200
3,053
12,006
34,139
Incoming
resources
£
720
7,128
157
8,516
4,016
5,581
26,136
52,254
Outgoing
Transfers
resources
in the year
£
£
(1,006)
(9,966)
(392)
(800)
(6,308)
800
(1,819)
(3,775)
(24,124)
(47,390)
0
Closing
balance
£
1,220
7,232
0
6,277
5,397
4,859
14,018
39,003

b. The assets and liabilities represented by the various funds are as follows:

Restricted funds
Unrestricted funds
Fixed Bank & cash
assets
balances
£
£
0
48,569
6,102
24,104
6,102
72,673
Other net
assets
£

17,679
17,679
Total
£
48,569
47,885
96,454

For comparison, the assets and liabilities represented by the various funds as at 31st August 2019 are reproduced below:

Restricted funds
Unrestricted funds
Fixed Bank & cash
assets
balances
£
£
39,003
587
44,934
587
83,937
Other net
assets
£

14,395
14,395
Total
£
39,003
59,916
98,919

13 Events since the year end

On 30th April 2021 Mr Jonathan Smith stepped down as trustee after nine years on the Board.

36

The Bethany Children’s Trust Detailed Statement of Financial Activities year ended 31 August 2020

Unrestricted Funds
Note
2020
2019
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
82,015
102,686
Investments
3
38
7
Total income and endowments
82,053
102,693
EXPENDITURE ON
Charitable activities
4
76,153
87,783
Raising funds
5
17,931
19,602
Total expenditure
94,084
107,385
Net gains/(losses) on investments
0
0
Net income/(expenditure)
(12,031)
(4,692)
Transfers between funds
0
0
(12,031)
(4,692)
Net movement in funds
(12,031)
(4,692)
Reconciliation of funds:
Total funds brought forward
59,916
64,608
Total funds carried forward
47,885
59,916
Restricted Funds
2020
2019
£
£
53,015
52,254
0
0
53,015
52,254
43,449
47,333
0
57
43,449
47,390
0
0
9,566
4,864
0
0
9,566
4,864
9,566
4,864
39,003
34,139
48,569
39,003
Total
Funds
2020
£
135,030
38
135,068
119,602
17,931
137,533
0
(2,465)
0
(2,465)
(2,465)
98,919
96,454
Total
Funds
2019
£
154,940
7
154,947
135,116
19,659
154,775
0
172
0
172
172
98,747
98,919

Movements on reserves and all recognised gains and losses are shown above. The notes on pages 30 to 36 form part of these accounts.

37

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

THE BETHANY CHILDREN’S TRUST

APPENDIX 1

Structure, Governance and Management

Organisational Structure

The Operations Manager (OM) is responsible for the day-to-day running of BCT and reports to the trustees. All employed staff, volunteers and any engaged contractors report to the OM.

In collaboration with her team, the OM draws up BCT’s annual goals and objectives, taking into account the charity commission’s Public Benefit Requirement, BCT’s vision and mission and its annual budget. These are then passed to the trustees for discussion, revision and final approval. Additionally, the OM makes recommendations to the trustees at their quarterly meetings on aspects including BCT’s policies, procedures, the disbursement of monies to BCT’s project partners and the selection of new project partners. Again, in all their decisions the trustees take into account the Charity Commission’s guidance on Public Benefit.

Appointment of BCT Trustees

Potential candidates for BCT trusteeship are given a job description and are required to complete and submit an application form and two references. Suitable candidates are then invited for an initial interview. At least two BCT trustees, one of whom must be the BCT Chair, are present at this interview. A proposal is then made to the board of trustees to appoint the successful candidate. This appointment must be ratified at a meeting of the board of trustees, according to Article 14 of the Declaration of Trust.

Successful candidates are given a full set of all BCT’s policies, procedures and foundational documents, as well as a copy of the governing Deed of Trust document. They are also given the minutes of the four previous meetings of the board of trustees, a copy of the Charity Commission’s guide, ‘The Essential Trustee: What You Need to Know’ and a copy of the ‘Charities and Public Benefit’ document. All trustees are required to read BCT’s Safeguarding Policy and sign a commitment to upholding it. All new trustees are required to spend an induction day, meeting all members of staff and discussing their roles, and are also required to enhance their knowledge and understanding of issues pertaining to children at risk through the reading materials provided to them, and by attending study days or conferences from time to time. Pertinent reports and best practice papers are forwarded to BCT trustees, so that they maintain an awareness of issues that may affect their decision-making.

Appraisal of BCT Trustees

All trustees are required to fulfil a six-month probationary period followed by a review.

Upon successful completion of the probationary period, the term of office is for three years, followed by an appraisal. Trustees can then stand for a further term of office if the appraisal is satisfactory. BCT trustees are also required to undergo an appraisal after 18 months in office. The reviews are facilitated by the Chair and one other trustee. The term of office for the Chair of Trustees is 3 years, with an appraisal at 18 months.

None of BCT’s trustees receive remuneration or other benefits for their work with BCT.

Risk Management

BCT recognises the need, as well as responsibility, to assess all of its activities against risk, in line with the Charity Commission’s ‘Statement Of Recommended Practice 2005’ (SORP 2005). BCT’s Risk Management Policy demonstrates potential risks, the steps taken to mitigate or remove them, and BCT’s commitment to on-going monitoring and assessment. BCT has also drawn up a Business Continuity Plan as part of its Risk Management Policy. The greatest current risk is economic sustainability in light of the global economic climate, but BCT’s trustees confirm that they have reviewed BCT’s accounts on a monthly basis and put in place a strategy for on-going fundraising and increasing income for sustainability.

38

APPENDIX 2

Reserves Policy

(Based on Article 19 of a meeting of BCT trustees, dated 2nd March 2002. Latest amendment by agreement of BCT trustees, 24th May 2021.)

At any one time, BCT will, as a minimum, maintain an unrestricted fund reserve of at least £40,624. Funds pertaining to any reserve may be retained in one or more BCT accounts. The purpose of the unrestricted fund reserve is to:

BCT will endeavour to have appropriately disbursed restricted donations no later than six months after the end of the previous financial year.

Grant-making Policy

(Based on Article 18 of the minutes of a meeting of the BCT trustees on 2nd March 2002).

BCT has a Grant Making Policy that outlines criteria for issuing grants to projects and/or individuals, the procedure for issuing grants and the review of grants. This policy is reviewed at set intervals, as are all BCT’s policies.

39

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2020

Registered Office:

Office 214, Hill House, 210 Upper Richmond Road, London SW15 6NP www.bethanychildrenstrust.org.uk

Charity Registration Number 1073817