OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-08-31-accounts

The Bethany Children’s Trust Annual Report to 31 August 2021

Charity information

Trustees of The Bethany Children’s Trust (BCT)

Mrs Gill Bradley Mrs Ruth Ejvet Ms Rose Ndolo (from January 2022) Mr Jonathan Smith (until April 2021) Mr Geoff Walls Mrs Hazel Whiting

Operations Manager

Lyn Edwards

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.

2

The Bethany Children’s Trust Annual Report to 31 August 2021

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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
Case study: Deborah. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9
BCT by numbers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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
Detailed Statement of Financial Activities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .37
Appendices. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .38

3

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

Letter from the Chair of Trustees

As Chair of BCT’s trustees, I am proud of what we and our overseas partners have accomplished this year. I am all the more proud because of what we have overcome together in order to make this positive impact in the lives of children and their communities. COVID has continued to make it more difficult for our partners to carry out their planned activities, and has also created food supply problems, exacerbated by the effects of climate change. We have even seen a volcanic eruption, devastating an area of Goma where our local partner operates. The needs of marginalised children have never been more acute, nor the context of our work more challenging.

And yet, I also look back on this year with gratitude. I am grateful to our partners, who persevere in doing extraordinary work in the hardest of circumstances. I am grateful to our supporters who play such a crucial role within BCT by praying, encouraging us and giving financially. And I am profoundly grateful to God, who has guided us, sustained us and provided for us. Through his faithfulness, lives are being changed. God’s promise in Isaiah 43:2-3 says: ‘When you pass through the waters, I will be with you… When you walk through the fire, you will not be burned… For I am the Lord your God, the Holy One of Israel, your Saviour.’ We have certainly been through trials this year, but God has indeed been faithful.

The very fact that huge and complex issues exist reminds me that we are exactly where God wants us, doing exactly what he would have us do. So, we are determined to continue unthwarted, depending on God for strength, wisdom and provision, and to persevere in serving the most marginalised of children. This is what we are called to do: to see what the Lord is doing and to follow where he leads.

Gill Bradley

BCT Chair of Trustees

4

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. 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. We also have long-standing relationships with many churches and some schools, which include their supporting us financially.

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.

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

5

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

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, valued, safe, nurtured and free to reach their God-given potential.

…is to mobilise a Christian response to the needs of the most marginalised children. We work wherever God leads us, strengthening the capacity of churches to lead their communities in caring for children and addressing the roots of beliefs, practices and circumstances that harm them. We work with churches directly, through local project partners and by networking and collaborating with other organisations.

6

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 wholeheartedly that every child is created in God’s image and therefore inherently precious. And we believe that every child should be loved, cared for and enabled to fulfil their God-given potential. Therefore, we actively seek out the most marginalised of children – the ones who slip through the net, who are neglected by their communities and whose suffering goes unnoticed because they are hidden away or overlooked – and we act to see their lives changed, practically, socially, emotionally and spiritually.

We believe in the Church. We believe churches are uniquely placed to influence change on a local basis, and that they understand their communities, their children and the most important local issues far better than we do. So, local churches are our focus. We seek to equip churches to reach their own communities, rather than doing it for them, so that they will continue to influence godly transformation even many years into the future. We connect with and equip churches directly through our Transformation Resources , and indirectly through our project partners.

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 by COVID-19. However, since the beginning of the pandemic, we have redoubled our efforts to support our partners by phone, email, Zoom and WhatsApp, while in-person contact has been impossible. Our partners have continued to provide quarterly narrative and financial reports throughout this period, so we have a firm understanding of the work they have been carrying out.

Enabling projects to develop strategically and according to good practice

Our partners do amazing things with scant resources and, often, in incredibly difficult circumstances. But we believe their already excellent work can always be strengthened. So, drawing on over 20 years’ experience, we work alongside our partners to help them in formulating strategies which will enable them to meet their communities’ most acute needs. We help them to make the most of the resources and personnel available to them, and to operate in line with best practice in safeguarding and project management, in order to maximise their impact on marginalised children.

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

Monitoring and evaluation are vital in ensuring our partners’ work is as effective as possible. So we equip our partners with tools to help them record the measurable outcomes from each of their activities, and we work with them to refine their annual plans so as to emphasise the most effective areas of their work. These steps also enable our UK team to better understand the contexts in which our partners are operating.

Creating resources to challenge harmful attitudes and beliefs

The abuse and neglect of children is very often underpinned by misguided beliefs. For example, the belief that death, sickness and financial loss are the results of witchcraft often leads to children being called ‘witches’ and subjected to extreme physical and emotional abuse.

Our Transformation Resources address child abuse by unpacking the attitudes and beliefs which cause it. ‘Transform Disability’ addresses misconceptions about disability and disabled children, ‘Transform Families’ encourages positive parenting by discussing common views on family life, and ‘Let’s Grow!’ tackles food insecurity through addressing lack of knowledge about nutrition and agriculture.

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. The latest developments on Transformation Resources are outlined on page 17 of this report.

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.

7

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

HOW BCT HAS BENEFITED MARGINALISED CHILDREN

Under normal circumstances, we help our partners to identify areas in which they would benefit from training, and we then enable them to access training which meets their needs. This either involves delivering the training ourselves or, where the training requires a specialism we do not have within the organisation, helping our partners to access training from an alternative provider.

This year, COVID has made face-to-face training very difficult, and overseas travel has been all but impossible. However, we have still been able to provide our partners with standalone training materials which we have created (most notably on COVID, health and healing, and mental health issues). We have also provided forums to share expertise and good practice through the two SCWA online forums, and have connected EPAM with LVLE (who operate in the same city) for training on addressing witchcraft accusations.

Enabling networking

There is often valuable wisdom to be gained from other organisations and individuals. So we are always on the look out for other people doing good work to serve marginalised children, either in the same geographical areas as our partners or focusing on the same issues. When we identify groups like these, we encourage our partners to connect with them. Sharing ideas and experience can often be beneficial for both sides.

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

Our UK team often has access to professional networks and information which our project partners do not. Therefore, we ensure that our partners can access important and useful resources by emailing them electronic documents or links to websites where such documents are available.

Provision of finances, encouragement and prayer support

Reliable regular income is clearly essential to enable our partners to continue and extend their work. We provide targeted financial support for each of our partners, resourcing the most strategically significant areas of their work. We indicate at the start of the year which activities we hope to fund and at what level, to enable our partners to plan. Although this funding is subject to fundraising, we are invariably able to meet our commitments in this way.

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

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

BCT supports and partners with projects that are:

8

HOW BCT HAS BENEFITED MARGINALISED CHILDREN

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

Photo: Deborah is thriving through Wukwashi’s support and the grace of God.

Born with hydrocephalus, Deborah had been unable to sit or crawl and, at four, she was far off her development targets – even after corrective surgery. When Deborah met the team at Wukwashi wa Nzambi (our Zambian partner), they knew they could make a difference for her. The team arranged transport so she could have hospital treatment, then enabled her to receive physiotherapy and mobility aids through one of its support groups.

Consequently, Deborah is now able to speak, feed herself and walk with support. Her mother, who has also come to Christ through Wukwashi, is using her newfound physiotherapy skills to encourage other families.

‘The help I have received from Wukwashi wa Nzambi has helped me to know a lot of things and I have learnt skills which I am able to help other parents who have children in similar situations as my child,’ she says. ‘I used to be ashamed of my child, but now I am a happy mother through interaction with other mothers and children, and encouragements from Wukwashi. I am very thankful.’

Deborah is one of 26 children whom Wukwashi helped to access hospital services between April and June this year. Zambia’s weak health system means that children born with a disability generally have limited prospects, but Wukwashi are determined to help disabled children fulfil their potential.

CASE STUDY

9

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

BCT by numbers

8 volunteers from churches in Gatsibo (Rwanda) are reaching out to disabled children in their community.

30 marginalised teenage girls have been provided with mentoring and life skills training. pounds were raised in an emergency appeal in response to a volcanic eruption in DR Congo. 2,000

48 more church leaders in Goma (DR Congo) have been trained to address and prevent child abuse. street-living children per quarter have been 6 enabled to return to their families.

400 children with disabilities attend support groups in Zambia, every quarter. 90 phone calls from listeners during and after each radio programme on COVID, hosted by LVLE. 3 physiotherapists attended support groups to assess children with disabilities and devise bespoke physiotherapy programmes for parents to carry out at home. 15 modules of ‘Transform Families’ have been created and are now ready for formatting. 600 Zambian families received soap and bleach to help protect themselves against COVID.

10

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’s work has two distinct strands: support for children and families affected by HIV, and equipping churches to reach and serve disabled children in their communities. At APRECOM’s inception, there was an acute need for advice and support relating to HIV, in the wake of a huge and sudden increase in infection rates. APRECOM was established to meet this need and continues in this vital work, supporting children, teenagers and parents affected by the virus. In recent years, it has also become increasingly clear that many of Rwanda’s children have disabilities and that many of these are without any meaningful support or therapeutic interventions. Realising the extent of this issue, APRECOM has responded by training church leaders in disability advocacy, and equipping them to provide the support and services families with disabled children most need.

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

11

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

Impact

Photo: With food supplies affected by the pandemic, APRECOM’s distribution program has been a lifeline for many families.

Figures

In any given quarter, APRECOM offers support to around 225 children and 190 adults.

How BCT has benefited APRECOM this year

12

PROJECTS SUPPORTED BY BCT

Photo: Church leaders like Pastor Emmanuel are integral to APRECOM’s work.

Bridgette’s story

Pastor Sophone has learnt to see beyond disability. He is one of the church leaders in Nyamata, Bugesera, who now understands the value and potential of children living with disabilities and HIV, thanks to APRECOM’s training. And he is passionate about the role of the Church in helping them thrive.

Ten-year-old Bridgette is testament to this transformation in people’s attitudes. Her mental and physical disabilities used to mean she was hidden away in the house, unable to walk and struggling to eat. She was fading away.

Sophone alerted APRECOM. They provided food for Bridgette and trained her parents to feed and care for her, even giving the family a goat. With APRECOM and Sophone’s loving support, Bridgette is now a healthy child, enjoying friendships like any other girl.

‘Before, churches in Bugesera were so blind and thought it was the government or NGOs’ responsibility to care for vulnerable children,’ says Odeth, APRECOM’s Coordinator. ‘No one encouraged or prayed for their parents. Now the whole community is benefiting!’

----- Start of picture text -----
BCT
donated
£9,258.64 to
APRECOM
this year
----- End of picture text -----

13

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

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

Goma is an incredibly difficult place to grow up. Poverty is endemic, violence and civil unrest are common, and child abuse is so widespread that it is often simply ignored. What’s more, there is a widespread belief in and around Goma that sickness, death and misfortune can be attributed to witchcraft, and that children are often responsible for this witchcraft. So, abuse arising from witchcraft accusations is disturbingly common too.

LVLE are determined that Goma’s children should be allowed to thrive, despite the many challenges that stand in their way. The team reach out to the most marginalised of the local children. They spend time befriending children and young people who live on the streets of Goma, helping them, advising them and, whenever possible, reconciling them to their families so they can return home. And they train pastors and school leaders to recognise and prevent child abuse, and to address attitudes which lead to witchcraft accusations against children.

Key activities

accusations – Members of the Synergies receive thorough training to address witchcraft accusations and related abuse, using the SCWA* resource ‘The Heart of the Matter’. And they are then encouraged to pass on their understanding to other local leaders, especially church pastors.

14

PROJECTS SUPPORTED BY BCT

(*Stop Child Witch Accusations – see ‘Connecting with others’ section, p21.)

Impact

Photo: A LVLE listening post at Briere, Goma.

Figures

The numbers of adults LVLE reaches vary from quarter to quarter. The team provide training for several cohorts of 50 pastors and 40 school leaders during the year, and also conduct follow-up visits to cohorts who have already received training.

In an average quarter, LVLE directly supports around 150 street-living children. Many more will have benefited from the handwashing stations in Goma.

NB: Several members of the LVLE team were subjected to a violent robbery in October 2020, in which their laptop, phones, passports and training materials were stolen. In response to this, we arranged an emergency appeal and sent the team a gift of £2,405.03 to help them replace the stolen equipment. This figure is in addition to the regular project funding.

Also, May 2021 saw a huge volcanic eruption in Nyiragongo, near Goma. The eruption had a catastrophic effect on the local community. We therefore arranged another emergency appeal, to fund essential food supplies and disaster relief, with donations totalling £2,000. We shared these funds equally between LVLE and EPAM (with whom we sometimes collaborate in Goma), specifically to enable them to respond to the most vulnerable children and families affected by the eruption. Once again, this figure is separate from LVLE’s regular project funding.

15

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

How BCT has benefited LVLE this year

Photo: Training church and community leaders is a key component of LVLE’s work.

Mathieu’s story

Mathieu is ten and has lived on the streets of Sake for two years. After his father died, his mother re-married and her new husband took an instant dislike to Mathieu. He regularly beat Mathieu and things came to a head when he tried to burn his hands in the fire. A friend persuaded Mathieu that taking his chances on the streets would be preferable to enduring more abuse at home. But life on the streets is a fight for survival, and Mathieu has had to resort to theft to keep body and soul together. The scars on his face are testament to the occasions when he has been caught and punished.

Despite his struggles to get by, Mathieu claims to be happy on the streets and has no desire to go home. LVLE’s outreach workers are getting to know Mathieu and they’ve found he is a friendly and gentle soul. He seems to enjoy spending time with them too, especially when they have a film he can watch on one of their phones. Mathieu’s future is uncertain, but LVLE have begun the tricky process of contacting his mother and trying to reconcile her to her son. And in the meantime, they are supporting him with advice and practical help.

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 £10,460.16 to Transformation Resources this year

Transformation Resources are a vital strand of BCT’s work. Through this material, we aim to enable leaders in remote and deprived communities to address harmful beliefs and attitudes which lead to children being abused, neglected and exploited. Each of the individual resources is Bible-based, contextualised to ensure it is relevant to the communities we seek to reach, and rigorously tested by our project partners and other Christian workers on the ground. By producing and disseminating the Transformation Resources , we serve communities we would otherwise never reach, and increase our impact exponentially.

Our suite of resources includes material which addresses: issues around family relationships and parenting; disability inclusion; hunger, nutrition and food scarcity, and preventing the spread of COVID-19. As a member organisation of the Stop Child Witch Accusations coalition, BCT has also taken the lead in creating resources which offer biblical perspectives on sickness and on mental health: issues which are important in themselves and which often underpin accusations of witchcraft.

Key activities

COVID-19 resources are now available in French and Swahili. These measures make the resource material more widely accessible.

Impact

17

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

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’) does extraordinary work in supporting children with disabilities and advocating for their needs and rights. Zambian children who live with disabilities must frequently overcome prejudice, stigma and institutional barriers to education and services, as well as their own physical or mental challenges. Wukwashi are determined that this situation should change.

Through their network of support groups – run by teams of volunteers from local churches – Wukwashi offers physiotherapy and play therapy to disabled children, helping them to become stronger and develop social and motor skills. They also provide access to mobility aids, artificial limbs and medical interventions, not to mention advice and encouragement for parents, and refer children to specialist schools when appropriate. Stigma against disability is still a common problem, but the Wukwashi team address this through their programme of training for church leaders, and through their presence in local media.

Key activities

18

PROJECTS SUPPORTED BY BCT

Impact

Photo: Wukwashi’s Co-Director, Joyce Mutembu, speaks at a conference for over 3,000 women.

Figures

Wukwashi typically engages over 500 children per quarter, with many families benefiting from more than one aspect of their work. The team also reaches between 200 and 300 adults per quarter, through its training, support groups and advocacy initiatives.

How BCT has benefited Wukwashi this year

19

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

Photo: A Wukwashi support group in Kapombo.

BCT donated £21,815.35 to Wukwashi this year

Julian’s story

Until recently, Julian spent much of the day alone and looking at the ceiling. Our partner project in Zambia has given him wheels and opened up a world of opportunity for him.

The seven-year-old who has cerebral palsy could not even sit unaided, let alone walk. The older he became, the harder it was for his mother to carry him. So he became trapped, unable to socialise or go to school.

After intensive physiotherapy at the support group set up by Wukwashi in Kitwe, he can now not only stand but also walk. The new wheelchair he’s been given means he can get to church, to school, even go on the bus.

Julian is one of about 100 children whom Wukwashi’s physiotherapist, Emmanuel, has seen at some of the 13 support groups which have been able to meet more recently. Emmanuel trains parents to replicate the exercises he demonstrates for them, and those who have done physio at home have seen real improvement in their children. Wukwashi is exploring the possibility of a parent-to-parent mentoring scheme to encourage those who are more reluctant or less confident to have a go.

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. Carolyn Gent has assumed the role of Chair of the coalition and Lyn Edwards joined the steering group this year, and BCT as an organisation is integral to SCWA’s activities.

The past year has seen several important milestones for SCWA. In July, the UN published a resolution on Harmful Practices: Accusations of Witchcraft and Ritual Attacks. This is a hugely significant step as it adds international weight to national legislation against witchcraft accusations and holds governments accountable for taking action against witchcraft-related abuse. The resolution marks the culmination of four years of work on the part of SCWA and numerous other organisations and individuals, since the issue of witchcraft-related abuse was first raised with the UN at a workshop in September 2017. We are now looking forward to seeing meaningful change in nations where witchcraft-related abuse has, until now, been commonplace.

We are also delighted to report that a ‘Heart of the Matter’ training-of-trainers event took place in Calabar, Nigeria in August. (COVID restrictions made travel to Nigeria impossible, but UK-based members of SCWA were able to help facilitate the training through Zoom.) Nigeria is a hotbed of witchcraft accusations against children, and SCWA has been making plans for several years to work with local church leaders to address the

issue. At last, SCWA has connected with quality people on the ground and is supporting them to provide clear, authoritative training. The delegates at the August training have since gone on to deliver a training workshop for 30 local church leaders, described by one pastor as ‘mind-blowing’. These church leaders will now pass on what they have learned to their churches and develop action plans to address witchcraft accusations in their communities. It is so encouraging to see such progress.

As Chair of SCWA, Carolyn was given the opportunity to present at a virtual conference hosted in Papua New Guinea in June. The theme of the conference was ‘Sorcery Accusations and Related Violence’, and Carolyn spoke about issues around handling confessions from perpetrators of abuse, given in the context of training events. The importance of collaboration between agencies was mentioned repeatedly, throughout the conference, and Carolyn was able to highlight LVLE’s Synergies as an example of how fruitful this kind of collaboration can be.

SCWA has also hosted two multi-agency Forums – in October 2020 and May 2021 – to provide an opportunity to connect for organisations and individuals who are working with the issues of child abuse linked to faith and belief, specifically that of accusations of witchcraft made against children. Hosted on Zoom, the Forums have attracted delegates from a range of Christian agencies and organisations from the statutory sector, and from nations including Nigeria, DR Congo, Canada and the UK.

The impact of witchcraft accusations against children – and of SCWA’s work – can be illustrated by these brief case studies:

Sandrine

Sandrine is 14 years old. She lost both her parents and her two brothers in an armed attack on her village. Left alone to fend for herself, she had no choice but to move to a larger town and look for work. Abused and accused of witchcraft by her new boss, she faced even harsher punishment until our local partner stepped in to help her.

Odeth

Little Odeth was accused of witchcraft by her parents, because of her tendency to scream in her sleep, brought on by night terrors. Facing the prospect of appalling abuse, Odeth ran away to the streets. There, our Congolese partner is supporting and advising her, but she is adamant that nothing could make her return home.

Katarina

After Katarina’s father died, her mother remarried. Her stepfather had little time for her and, because she was mute and sometimes wet the bed, accused her of being a witch. His abuse of Katarina went as far as burning her face so, not surprisingly, she chose to run away. Katarina’s story ends more happily than the others, as she is now safe and being fostered by a trustworthy church leader.

21

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

Connecting with others around the issue of disability

This year, we have built on our working relationship with EPAM in Goma, DR Congo, focusing on care for children with disabilities. Using a collaboration model (rather than a formal partnership), we have provided EPAM with training resources and with funding to deliver training to local church leaders. EPAM’s ‘Transform Disability’ training has reached 50 local church leaders, and has resulted in practical help for disabled people, including providing a wheelchair and a sewing machine for two individuals.

This year, EPAM have also used ‘The Heart of the Matter’ to train church leaders to address witchcraft accusations against children – especially because it is so common for these accusations to be targeted at children with

disabilities. EPAM also plan to use ‘Sickness, Health & Healing’ and ‘Mental Health Matters’ in the coming year. (These new SCWA resources are valuable because of the frequent connection between health issues and accusations of witchcraft.)

We have also begun collaborating with Hub of Hope in Kenya, who have used ‘Transform Disability’ to mobilise church leaders in supporting disabled children and their families. We are excited to see how Hub of Hope are influencing the thinking in local communities and look forward to seeing how the prospects improve for children with disabilities as a result.

Mobilising resources

Our project partners are nothing short of heroic in the lengths they go to meet the needs of marginalised children, and they are incredibly shrewd in how they make the most of the limited financial resources available to them. However, our partners do still need financial investment in order to continue and expand their work. So, we provide our partners with funding for specific activities, focusing on the areas on work which are most strategically important and make the greatest impact. Each of our partners completes an annual plan and budget, and the funding we provide is in line with the costs and likely impact outlined in these documents.

BCT must, in turn, raise funding from a variety of sources. This funding comes from individuals, from churches and from a few grant-making trusts. We also welcome income from fundraising events, as and when they occur. This year, we were amazed with the efforts of BCT Ambassador Phil Edwards, who walked the length of the South West Coast Path (643 miles), raising £6,635.94 for BCT in the process!

Effective communication is essential in encouraging members of the public to give to BCT – and to support us through prayer and advocacy. Our website, print publications and social media channels all enable us to showcase BCT’s work, engage a wider audience and encourage new supporters to get involved.

Prayer support

Prayer is integral to everything we and our partners do. So, we always prioritise prayer within our team meetings, and we conclude any phone conversations with our partners by praying with them. We also rely on the prayers of our supporters to undergird our work. To enable this, we produce a quarterly prayer diary (circulated electronically and by post) and we maintain a network of prayer partners, to whom we send particularly urgent and important prayer requests, as and when they arise. 277 of our supporters pray for us regularly, using our prayer diary, and we have 107 prayer partners.

Ambassadors

Our Ambassadors are an elite band of BCT supporters. They represent us and raise awareness of the issues affecting marginalised children, in their churches and communities. Many of them also organise and undertake ambitious fundraising events on our behalf. (For example, one of our Ambassadors completed a huge sponsored walk this summer. See ‘Mobilising resources’ above.)

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

22

2020/21 Income and Expenditure

General

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 and foundations, businesses, churches and individuals.

Income

BCT’s total income in 2020/21 was £168,098, its highest level for 7 years and a year-on-year increase of £33,030 (24.45%). Of that increase, £23,840 was unrestricted and £9,190 restricted. After last year’s dip in total income and despite the ongoing Covid pandemic, to say this year’s increase in receipts of over 24% has been unexpected would be quite an understatement. However, it should be noted that while this is extremely welcome this year’s level is high largely due to significantly increased one-off receipts, including a sum left to us in the will of a long-time supporter. As a consequence, while we are obviously happy that our funds levels have improved as much as they have, we cannot realistically expect to benefit from one-offs to the same extent next year. Therefore we have allowed for this in our budget for 2021/22.

With regard to the primary sources of income in 2020/21, donations from Trusts and Foundations rose from £40,745 to £51,860, an increase of 27.28%, and those from supporters increased from £69,282 to £94,996, a rise of 37.11%. Conversely, donations from businesses fell from £8,842 to £6,277, a reduction of 29.01% and those from churches fell from £16,199 to £14,965, a drop of 7.62%

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
2020/21 £39,250 £12,610 £3,822 £11,143 £3,952 £2,325 £15,181 £79,815 £168,098
2019/20 £32,385 £8,360 £4,646 £11,553 £4,952 £3,890 £11,032 £58,250 £135,068

----- Start of picture text -----
Supporters Unrestricted
48%
Trusts/Foundations Restricted
23%
Trusts/Foundations Unrestricted
8%
Churches Restricted 2%
Churches Unrestricted
7%
Business Restricted 2%
Supporters Restricted Business Unrestricted 1%
9%
----- End of picture text -----

23

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

Expenditure

Total expenditure in 2020/21 was £144,412, an increase of £6,879 (5.00%) from 2019/20. Year-on-year spending from restricted funds rose by £16,497, while that from unrestricted funds dropped by £9,618. The former reflects an increase in disbursements to all our projects but also includes some emergency funding following our appeal in the immediate aftermath of the Mount Nyiragongo eruption in DRC in May 2021. Additionally, an element of the increased funding to the projects this year was a response to emergency needs resulting from the impact of Covid. With regard to unrestricted spend, we have continued to benefit from certain Covid-related cost savings. The primary saving is on UK travel cost as the team continues to keep its meetings online rather than face-to-face, but others include travel insurance and events and fundraising activities. Other savings achieved against budget were in respect of depreciation charges, the production and circulation of our quarterly publications, and printing and stationery costs.

We take very careful consideration of our fund levels when making decisions on disbursements and spending on core costs. We continue our direct participation in, and giving financial support towards vital work for the ultimate benefit of some of the most marginalised children. 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 2020/21 reached £72,726, i.e. 50.36% of the overall total. Across the other expenditure categories there was a net year-on-year decrease of £4,420.

----- Start of picture text -----
Administration Assisting Projects/ Mobilising Connecting Resourcing Our Total Expenditure
Churches Champions Work
2020/21 £18,502 £72,726 £20,961 £16,244 £15,979 £144,412
2019/20 £18,476 £61,427 £22,498 £17,201 £17,931 £137,533
£150,000 £144,412 £137,533
£120,000 2020/21
2019/20
£90,000
£72,726
£61,427
£60,000
£30,000 £18,502 £18,476 £20,961 £22,498 £16,244 £17,201 £15,979 [£17,931]
£0
Administration Assisting Mobilising Connecting Resourcing Total
Projects/Churches Champions Our Work Expenditure
----- End of picture text -----

24

Looking forwards

Over the last year, even in incredibly tough circumstances, good things have happened. By the grace of God, the lives of marginalised children have been changed for the better, through the dedication, skill and ingenuity of our project partners, and because of those who give BCT their time, skills, prayers and financial support. So, we have faith that God will continue to prosper our work and transform children and even whole communities. We look forward to the coming year with expectation. The circumstances in which our partners work are hard and might get even harder, but we are ready to meet the challenges ahead. We press on into the next year, not expecting an easier job, but in full assurance of God’s faithfulness and of the vital importance of the work we are doing. The task is hard, the resources few, the risks many. But we do not lose heart. Far from it: we are full of hope. And we remember, along with the Apostle Paul, that ‘our light and momentary troubles are achieving for us an eternal glory that far outweighs them all’ (2 Corinthians 4:17).

The report of the trustees was approved by the trustees on 25th June 2022 and signed on their behalf by:

Gill Bradley Chair of Trustees

25

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

The Bethany Children’s Trust Report and Accounts year ended 31 August 2021

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 2021 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

Stewardship 1 Lamb’s Passage LONDON EC1Y 8AB

xx June 2022

27 June 2022

27

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Statement of Financial Activities

year ended 31 August 2021

Unrestricted
Note
Funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
105,876
Investments
3
17
Total income and endowments
105,893
EXPENDITURE ON
Charitable activities
4
68,487
Raising funds
5
15,979
Total expenditure
84,466
Net gains/(losses) on investments
0
Net income/(expenditure)
21,427
Transfers between funds
0
21,427
Net movement in funds
21,427
Reconciliation of funds:
Total funds brought forward
47,885
Total funds carried forward
69,312		 Restricted Total funds Total funds
Funds
2021
2020
£
£
£
62,205
168,081
135,030
0
17
38
62,205
168,098
135,068
59,946
128,433
119,602
0
15,979
17,931
59,946
144,412
137,533
0
0
0
2,259
23,686
(2,465)
0
0
0
2,259
23,686
(2,465)
2,259
23,686
(2,465)
48,569
96,454
98,919
50,828
120,140
96,454

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 2021

Unrestricted
Note
Funds
£
FIXED ASSETS
Intangible assets
7
2,872
Tangible assets
7
1,826
4,698
CURRENT ASSETS
Debtors
8
13,454
Cash at bank
9
54,783
68,237
CURRENT LIABILITIES
Liabilities falling due within one year
10
3,623
Net Current Assets
64,614
NET ASSETS
69,312
FUND BALANCES
Unrestricted funds
12
General Funds
69,312
Restricted Funds
12
–
69,312		 Restricted Total funds Total funds
Funds
2021
2020
£
£
£
0
2,872
4,787
0
1,826
1,315
0
4,698
6,102
0
13,454
26,860
50,828
105,611
72,673
50,828
119,065
99,533
0
3,623
9,181
50,828
115,442
90,352
50,828
120,140
96,454
–
69,312
47,885
50,828
50,828
48,569
50,828
120,140
96,454		 Restricted Total funds Total funds
Funds
2021
2020
£
£
£
0
2,872
4,787
0
1,826
1,315
0
4,698
6,102
0
13,454
26,860
50,828
105,611
72,673
50,828
119,065
99,533
0
3,623
9,181
50,828
115,442
90,352
50,828
120,140
96,454
–
69,312
47,885
50,828
50,828
48,569
50,828
120,140
96,454
6,102
26,860
72,673
99,533
9,181
90,352
96,454
47,885
48,569
96,454

Approved by the Trustees and signed on their behalf on 25th June 2022 by:

Gill Bradley

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

29

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Notes to the Accounts for the year ended 31 August 2021

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:

Equipment Over 2 to 3 years

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 2021

THE BETHANY CHILDREN’S TRUST

3
Voluntary income
Unrestricted
Restricted
Funds
Funds
£
£
General donations and legacies
101,330
61,187
Tax recoverable
4,546
1,018
105,876
62,205
Other income
Bank interest
17
–
Total Incoming Resources
105,893
62,205
4
Charitable activity
Unrestricted
Restricted
Funds
Funds
£
£
a
Direct Charitable Costs
Assisting Churches
Note 4c
12,997
59,729
Connecting
16,244
Mobilising Champions
20,961
50,202
59,729
£
£
b
Support & Administration
Governance costs
1,785
GDPR compliance
40
Salaries and pension costs
10,661
Offce rent & services
124
I.T., telephone and postage
1,506
Offce supplies
41
Travel costs
132
Equipment not capitalised
0
Insurance
133
Professional Fees
500
Recruitment
0
Depreciation
3,133
217
Sundry
230
18,285
217
Combined charitable activity cost
68,487
59,946
The fee payable to the independent examiner for examining the accounts was £1,714 (2020:
charity paid £628 (2020: £623) to Stewardship for payroll bureau services.
Institutions
Individuals
c
Grants
£
£
Analysis by receiving project
APRECOM
9,259
Transformation Resources
10,460
Stop Child Witch Accusation
6,194
Wukwashi
21,815
LVLE
10,015
Nyiragongo appeal
2,000
59,743
0		 Total
Total
2021
2020
£
£
162,517
129,322
5,564
5,708
168,081
135,030
17
38
168,098
135,068
Total
Total
2021
2020
£
£
72,726
61,427
16,244
17,201
20,961
22,498
109,931
101,126
£
£
1,785
1,680
40
40
10,661
10,562
124
187
1,506
1,937
41
116
132
433
0
0
133
501
500
520
0
47
3,350
2,018
230
436
18,502
18,477
128,433
119,602
£1,680); in addition the
2021
2020
£
£
9,259
8,291
10,460
5,545
6,194
3,844
21,815
18,176
10,015
7,602
2,000
0
59,743
43,458		 Total
2020
£
129,322
5,708
135,030
38
135,068
Total
2020
£
61,427
17,201
22,498
101,126
£
1,680
40
10,562
187
1,937
116
433
0
501
520
47
2,018
436
18,477
119,602
43,458

32

NOTES TO THE ACCOUNTS

4
Charitable activity(continued)
Institutions
Individuals
£
£
Analysis by key purpose
Awareness raising
1,732
Training
19,323
Medical
6,079
Covid response
6,631
Transport
498
Parent/Family support
3,996
Child/Young person support & empowerment
5,860
Enterprise
991
School Fees
3,653
Administration
10,980
59,743
0		 2021
£
1,732
19,323
6,079
6,631
498
3,996
5,860
991
3,653
10,980
59,743		 2020
£
1,253
10,947
4,753
5,895
401
1,648
7,723
2,400
1,384
7,054
43,458

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
13,855
Events
0
Travel costs
132
Printing and stationery
41
IT Costs
1,252
Telephone
217
Offce rent
0
Storage
52
Insurance
133
Room Hire
0
Training, Conferences & meetings
70
Postage & mailbox hire
109
Professional Fees
0
Governance
21
Miscellaneous
97
15,979
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
2021
£
13,855
0
132
41
1,252
217
0
52
133
0
70
109
0
21
97
15,979
2021
£
51,138
3,418
(3,418)
1,534
52,672		 Total
2020
£
13,756
1,021
549
116
1,575
298
44
71
132
0
45
137
50
0
137
17,931
2020
£
50,658
3,392
(3,106)
1,242
52,186

During the year the charity had 3 full time equivalent employed staff (2020: 3). No staff received salaries at a rate of more than £60,000 per annum (2020: none).

Remuneration payable to key management (excluding trustees) amounted to £37,756 in the year (2020: £50,658). Currently, 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 2021

THE BETHANY CHILDREN’S TRUST

6 Staff & Trustees (continued)

No remuneration was paid to any trustee during the year. Mrs G Bradley received no reimbursement for travel fares incurred on BCT’s behalf (2020: £48). Simeon Whiting, the son of trustee Hazel Whiting, invoiced BCT a total of £9,797 during the year for communication services provided to the charity (2020: £10,340).

The total amount of donations funded by trustees [and connected parties] and key management was £422 (2020: £816).

7
Fixed Assets
Intangible Fixed Assets
Website
£
Cost
At 1st September 2020
5,744
Additions
0
Disposals
0
At 31st August 2021
5,744
Accumulated Depreciation
At 1st September 2020
957
Charge for the year
1,915
Disposals
0
At 31st August 2021
2,872
Net book value
At 31st August 2021
2,872
At 1st September 2020
4,787
Tangible Fixed Assets
Computer Furniture &
& Software
Equipment
£
£
Cost
At 1st September 2020
2,996
120
Additions
1,947
0
Disposals
0
0
At 31st August 2021
4,943
120
Accumulated Depreciation
At 1st September 2020
1,788
13
Charge for the year
1,396
40
Disposals
0
0
At 31st August 2021
3,184
53
Net book value
At 31st August 2021
1,759
67
At 1st September 2020
1,208
107
Total
2021
£
5,744
0
0
5,744
957
1,915
0
2,872
2,872
4,787
Total
2021
£
3,116
1,947
0
5,063
1,801
1,436
0
3,237
1,826
1,315

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		 2021
£
8,014
1,675
3,765
13,454
90,029
15,433
149
105,611
717
2,906
0
3,623		 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

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 (2020: £5,027)

Payments falling due:
Within one year
Between one and fve years
After fve years
 2021
£
5,027
10,054
–
15,081		 2020
£
5,027
15,081
–
20,108

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)
Nyiragongo appeal		 Opening
balance
£
1,762
7,328
6,574
3,980
11,644
17,282
0
48,569		 Incoming
resources
£
0
9,806
13,958
8,160
10,009
18,019
2,253
62,205		 Outgoing
Transfers
resources
in the year
£
£
(217)
(9,256)
(10,004)
(6,194)
(10,460)
(21,815)
(2,000)
(59,946)
0		 Closing
balance
£
1,545
7,878
10,528
5,946
11,193
13,486
253
50,828

35

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

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 or in accordance with the named appeal. 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 and non appeal-related purposes. The movement on this fund in the year concerned one item: in financial year 2019/20 a donation of £650 was received towards the cost of incorporating a specific facility in our website. The website is being depreciated over a period of 3 years and £217 is this year’s depreciation charge for the facility in question. £1,220 of 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 2020 are reproduced below:

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

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

Restricted funds
Unrestricted funds		 Fixed Bank & cash
assets
balances
£
£
0
50,828
4,698
54,783
4,698
105,611		 Other net
assets
£
–
9,831
9,831		 Total
£
50,828
69,312
120,140

For comparison, the assets and liabilities represented by the various funds as at 31st August 2020 are reproduced below:

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

13 Events since the year end

Ms Rose Ndolo joined BCT as a trustee on 15th January 2022.

36

The Bethany Children’s Trust Detailed Statement of Financial Activities year ended 31 August 2021

Unrestricted Funds
Note
2021
2020
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
105,876
82,015
Investments
3
17
38
Total income and endowments
105,893
82,053
EXPENDITURE ON
Charitable activities
4
68,487
76,153
Raising funds
5
15,979
17,931
Total expenditure
84,466
94,084
Net gains/(losses) on investments
0
0
Net income/(expenditure)
21,427
(12,031)
Transfers between funds
0
0
21,427
(12,031)
Net movement in funds
21,427
(12,031)
Reconciliation of funds:
Total funds brought forward
47,885
59,916
Total funds carried forward
69,312
47,885		 Restricted Funds
2021
2020
£
£
62,205
53,015
0
0
62,205
53,015
59,946
43,449
0
0
59,946
43,449
0
0
2,259
9,566
0
0
2,259
9,566
2,259
9,566
48,569
39,003
50,828
48,569		 Total
Funds
2021
£
168,081
17
168,098
128,433
15,979
144,412
0
23,686
0
23,686
23,686
96,454
120,140		 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

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

37

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2021

THE BETHANY CHILDREN’S TRUST

APPENDIX 1

Structure, Governance and Management

Organisational Structure

The Operations Manager is responsible for the day-to-day running of BCT. In collaboration with her team, the Operations Manager draws up BCT’s annual goals and objectives, taking into account the charity commission’s Public Benefit Requirement and BCT’s vision and mission, and annual budget. These are then passed to BCT’s trustees for discussion, revision and final approval. The Operations Manager makes recommendations to the trustees at their quarterly meetings, in respect of BCT’s policies, procedures, disbursement of monies to BCT’s project partners and selection of new project partners.

The trustees are responsible for final decision-making in respect of the above. In all aspects of decisions related to BCT’s objectives and activities, they take into account the Charity Commission’s guidance on Public Benefit.

BCT’s Administrator, Finance Manager and Communications Coordinator are accountable to the Operations Manager, as are the members of staff responsible for training, project development and resources.

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

Responsibilities of trustees under charity law

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charity as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the trustees are required to:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP;

  3. make judgements and estimates that are reasonable and prudent;

  4. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

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

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. 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.

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 2021

Registered Office:

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

Charity Registration Number 1073817