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2022-08-31-accounts

The Bethany Children’s Trust Annual Report to 31 August 2022

Charity information

Trustees of The Bethany Children’s Trust (BCT)

Mrs Gill Bradley Mrs Ruth Ejvet Ms Rose Ndolo Mr Geoff Walls Mrs Hazel Whiting

Chief Executive Officer

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 Bracknell Branch PO Box 101 5 High Street 1 Balloon Street Bracknell Manchester Berkshire M60 4EP RG12 1DH

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 31 August 2022

Charity information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Letter from the Chair of Trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 BCT’s approach to fundraising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 BCT’s vision and mission . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 How BCT has benefited marginalised children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Case study: Jan . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 financial activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 Balance sheet . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Notes to accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 Detailed Statement of Financial Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 Appendices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

Letter from the Chair of Trustees

As you will see when you read through this Annual Report, The Bethany Children’s Trust (BCT) has continued, by the grace of God, to make significant positive impact to the lives of marginalised children and to their communities through our partnerships in the field in Zambia, Rwanda and the Democratic Republic of Congo (DRC).

Our partners have experienced such challenging circumstances related to various Covid restrictions and severe food shortages, and yet we have seen such incredible dedication, resilience, and passion demonstrated by their staff and volunteers.

I am enormously proud of our BCT staff team, and grateful for their consistent hard work, using their gifts and competence to make sure BCT is able to make a difference, and ‘punch above our weight’. I am delighted that Lyn Edwards has taken up the role of CEO, and I have every confidence in her as she leads us forward. It is a joy to work with Lyn, Steve, Carolyn and Jane.

I am also immensely thankful for our faithful supporters who partner with us in this work through prayer, financial giving, fundraising, and encouragement, without whom we wouldn’t be able to achieve our goals. I would like to thank every individual and organisation that has contributed towards the significant impact BCT and our partners have made throughout the year.

Our faithful God continues to provide for this work, to sustain us, and to guide and direct us. What a faithful God we serve! We praise God that in the midst of various challenges, we have not been consumed. His deep compassion for us, our supporters, and our partners, has certainly not failed us and will continue as we look forward in trust, to impact for good the lives of the most marginalised children.

After having the honour of serving as Chair of Trustees for over 3 years, I have now stepped down and handed over the reins to one of our current Trustees, Ruth Ejvet. Ruth has been inspiring to work with on the Board of Trustees. She has excellent experience and gifts that will serve her brilliantly in the role of Chair of Trustees, as well as her passion for BCT’s work, and a strong and active faith in Christ.

This report has been signed by Ruth as she was already Chair at the time of signing. I remain a trustee on the Board and look forward to continuing to work with Ruth and our fellow trustees, and Lyn and the staff team.

As we face the joys and challenges ahead, we look to God for His provision of all the resources we need to fulfil all He is asking us to do.

Gill Bradley

BCT Chair of Trustees (to February 11th 2023)

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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. 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 a number of churches and schools, which include their supporting us financially.

Events – We occasionally arrange fundraising events or encourage our supporters to join us in taking part in fundraising events arranged by other organisations. (We ensure that any external event meets our ethical standards and faith values.) We receive funding from supporters who have raised sponsorship by taking part in such 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.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

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 equip the Christian Church to lead 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.

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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 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: Before the pandemic, it was our longstanding habit to visit each of our overseas project partners at least once every two years. COVID has made such visits impossible. However, we have remained in close contact with our project partners by phone, WhatsApp and email, and this technology has enabled us to provide support, encouragement and detailed guidance. Our partners have also continued to provide quarterly monitoring and evaluation reports, which give us valuable insights into how their work is progressing.

Enabling projects to develop strategically and according to good practice

Our project partners are extraordinary people. They do incredible work, often in the harshest of circumstances and with minimal material reward. They are determined, courageous and deeply committed. We’re privileged to work with them, fight battles together and see young lives changed. However, a significant part of our deep commitment to our partners is to identify ways in which their already excellent work could 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 reach and serve marginalised children as effectively as possible.

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

Monitoring and evaluation are vital in helping our UK team to understand our partners’ work. So, we equip our partners to report on their own work: to highlight the measurable outcomes from their efforts and show which areas of their work are most effective and fruitful. Their quarterly monitoring and evaluation reports help us to offer our partners specific advice on how to refine their approach. And partly based on our partners’ reports, we work with each of them to devise an annual plan and budget which supports and emphasises the most effective areas of their work.

Creating resources to challenge harmful attitudes and beliefs

BCT is increasingly focusing on creating resources, in order to respond to issues that can lead to the abuse and neglect of children and to strengthen families and communities. Our resources address pressure points, such as food insecurity, physical and mental health, disability, stigma and the pressure on family relationships, with a view to helping individuals, families and communities to thrive, because that is how children are also best able to thrive. These are issues that have been raised both within the communities we serve and in our wider networks, so we know that we are responding to felt needs.

Providing local churches with resources to train their communities makes important ideas accessible to a much wider audience than if we simply delivered the training ourselves. It has the potential to exponentially increase our impact.

These insights have led us to create Transformation Resources . These 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. BCT staff have also been involved in creating resources for the Stop Child Witch Accusations coalition (see pages 20-21), which explore biblical perspectives on physical and mental health, sickness and healing.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

HOW BCT HAS BENEFITED MARGINALISED CHILDREN

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

As part of our commitment to strengthen and add value to our partners’ work, we help them 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 . For example, the Tanari Trust has delivered training in creating positive relationships for APRECOM staff and volunteers, to strengthen and inform their work with children and teenagers.

For the past two years, 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, mental health issues, and principles for agriculture and nutrition). We also created an opportunity to share expertise and good practice through the SCWA online forum in October.

Enabling networking

Our partners’ work can often be enhanced by connecting with other organisations and individuals who support marginalised children: either agencies who work in a similar geographical area to them, or who might be

further afield but focus on similar issues. Whenever we become aware of a potentially fruitful connection, we encourage our partners to pursue it. In this way, both parties can benefit from sharing ideas and experiences.

Similarly, 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

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

We often marvel at how much our partners can achieve on a shoestring budget. However, they still need financial support in order to operate. We work closely with each of our partners to identify their most strategically important activities. We then indicate at the start of the year which activities we intend 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.

BCT supports and partners with projects that are:

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HOW BCT HAS BENEFITED MARGINALISED CHILDREN

CASE STUDY Case study: Jan

Photo: APRECOM’s Odeth with Jan.

Raising Jan was a lonely journey for her mother. Jan is living with both physical and mental disabilities and is unable to walk. She’s 17 but extremely small for her age.

Jan’s mum has struggled to cope and the pandemic has brought extra pressure, including food shortages. But through an APRECOM support group in Kajera, led by church volunteers, Jan and her mother have found loving, unconditional support. It’s made all the difference in the world to know there are people who care.

These successes have given fresh impetus to the APRECOM team to train more churches to support families affected by HIV or disability. And churches feel motivated to help more families because of the impact they’re having – without needing further support from the government or APRECOM.

Even though COVID has meant support groups have not been able to meet in Kajera, the volunteers, led by Mama Keven, have continued to visit families like Jan’s at home. Their input has been lifechanging: they are helping parents free themselves from addiction, building self-esteem among teenage girls, restoring hope among families living with HIV and disability.

CASE STUDY

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

BCT by numbers

children affected by HIV are members of Inshuti Nziza clubs in Rwanda.

200

marginalised teenage girls have been provided 35 with mentoring and life skills training.

church leaders in Kajera attended quarterly training 37 in child protection and disability awareness.

members of Synergie cells were trained to address 75 witchcraft-related abuse in their communities.

Up to street-living children per quarter have been 17 enabled to return to their families. new gardens have been planted in Goma, 100+ to improve families’ nutrition. phone calls from listeners during and after each radio 90 programme on COVID, hosted by LVLE.

Our files have been downloaded Transformation Resources 112 times. children per quarter have received support shoes 7 received wheelchairs and 45 from Wukwashi. children with disabilities have received 250 physiotherapy, every quarter.

weekly support groups for Zambian children 16 living with disabilities, and their parents.

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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 response to the AIDS epidemic in Rwanda. Millions of Rwandans had been diagnosed HIV+ but had little or no access to support, advice or medication. APRECOM has addressed these needs since its inception, and continues to do so, through children’s clubs; advice, counselling and vocational guidance for young people; and support groups and practical helps for parents.

More recently, APRECOM has become aware of the huge numbers of Rwandan children with disabilities, and the lack of understanding and access to essential services which they contend with on a daily basis. APRECOM has therefore added a second strand to its work, advocating for the rights and needs of disabled children and equipping churches to serve and welcome children with disabilities in their own communities.

Photo: Inshuti Nziza Club at Kajera.

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, Bugesera and Kajera.

Key activities

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

Impact

Photo: The garden at Bukora.

Figures

In any given quarter, APRECOM offers support to up to 280 children and 174 adults.

BCT donated £11,510.50 to APRECOM this year.

We also donated £3,027.61 as part of BCT’s efforts to address food scarcity in our project partners’ communities.

How BCT has benefited APRECOM this year

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PROJECTS SUPPORTED BY BCT

Glory’s story

For women like Glory, hunger is a double threat. She is living with HIV and needs substantial meals to be able to take her antiretrovirals. Now, more than ever, she needs her strength to care for her five-month-old daughter Milly: Glory lost her husband three months ago. He was HIV-positive too, and so is Milly, like so many whom APRECOM serves.

APRECOM Coordinator Odeth says Glory was really struggling when they first met. ‘We’ve been supporting

her with food and visiting her in her home, providing her with counselling especially over the loss of her husband. Now, she is strong and courageous.’

Glory’s little family is just one of 60 whom APRECOM has supported with food parcels in the last few months. As the global food crisis grows, APRECOM continues to support some of the most vulnerable families, especially those affected by disability and HIV who would otherwise be last to the table.

----- Start of picture text -----
BCT
donated
£11,510.50 to
APRECOM
this year
----- End of picture text -----

13

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

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 hard ground. Poverty and deprivation are widespread, violence (including armed insurrection) is common and child abuse is often simply accepted as part of life. LVLE is determined that, even in this harsh environment, children should be safe to grow and thrive. LVLE provides direct support to Goma’s most marginalised children, especially to those who live on the streets. The team also trains church and community leaders in children’s rights and child protection, equipping them to create environments where children can thrive.

A major focus of LVLE’s work is on addressing abuse arising from accusations of witchcraft against children, and the harmful beliefs which underlie these accusations. This involves direct intervention on behalf of children facing witchcraft-related abuse, and also informative training for church leaders. As part of this, LVLE has created two ‘Synergies’ – networks of local pastors and civic authorities (including the police) – which promote child protection, particularly in unregulated contexts where false accusations and the resulting harm are commonplace. The Synergies provide systematic training in child witch accusations to counter false teaching and misunderstandings on the topic.

Key activities

Addressing nutrition and food scarcity – Malnutrition and food scarcity continue to be significant problems, especially in the Monigi and Nyiragongo areas. LVLE are addressing these problems by training local leaders in principles of agriculture and nutrition, using BCT’s ‘Let’s Grow!’ resource.

Photo: Jean-Paul with a Synergy Cell.

14

PROJECTS SUPPORTED BY BCT

Impact

Photo: Jean-Paul presenting on the radio.

Figures

The numbers of adults LVLE reaches vary from quarter to quarter. The team provide training for several cohorts of pastors, school leaders and local authorities during the year, and also conduct follow-up visits to cohorts who have already received training. The result is that LVLE impact several hundred men, women and children through their training initiatives.

In an average quarter, LVLE directly supports around 50 street-living children.

BCT donated £12,748.74 to LVLE this year.

Photo: LVLE training.

15

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

How BCT has benefited LVLE this year

Photo: Jean-Paul and Paluku whilst training.

Glodi’s story

When Glodi first came to one of LVLE’s ‘listening posts’ in Nyiragongo, he was not in the mood to listen. Glodi blamed his father for his situation and was determined to kill him.

Glodi, now ten, left home two years ago after seeing his father beat his mum almost daily. But violence pursued him: a soldier caught Glodi picking pockets to survive and Glodi lost an eye in the assault.

When LVLE’s outreach team met Glodi, he insisted that he had to avenge his mother. Gently, patiently, LVLE

BCT donated listened, showed compassion £12,748.74 to and helped soften Glodi’s heart. LVLE Then they visited his father, a carpenter. On the first visit, he this year was drunk. The second time, he was sober, repentant. ‘He cried when we told him Glodi had lost an eye,’ says LVLE’s Director, Rev Jean-Paul Aruna.

Glodi has now been reconciled with his father and moved back in with his family. LVLE will continue to support the household as they reconnect.

16

PROJECTS SUPPORTED BY BCT

Transformation Resources

BCT donated £7,981.94 to Transformation Resources this year

Run by: BCT’s UK-based team, with advice and input from our overseas partners and experts on particular issues

A project since: August 2017 Addresses: Harmful attitudes and beliefs, and principles for healthy family and community life]

The abuse and neglect of children is so often underpinned by harmful attitudes and beliefs, or by a lack of understanding of children’s needs. In order to effectively prevent abuse, we must therefore address the beliefs behind it. Mindful of this, BCT has created Transformation Resources , a suite of resources exploring issues which keep children on the margins and offering practical advice on how best to support and empower them.

All of the resource material is designed for leaders in remote and deprived communities, contextualised to ensure it is relevant to these communities, and grounded in biblical teaching. The material is also 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.

Transformation Resources include 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

Compassion and OM are interested in using ‘Let’s Grow!’ and ‘Transform Disability’ respectively.

Impact

17

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

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

An estimated 93 million children worldwide live with disabilities. All of them must overcome obstacles in order to fulfil their potential. This is especially true of disabled children in the majority world, who must often contend with stigma, discrimination and lack of access to essential services, as well as their own physical or mental challenges.

Wukwashi wa Nzambi (‘God’s help’) is dedicated to supporting children with disabilities and advocating for their needs and rights. The cornerstone of Wukwashi’s work is their network of support groups – run by teams of volunteers from local churches – which offers children and their parents practical support, advice and encouragement. Through these groups, 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.

The Wukwashi team also works tirelessly to change common stigma around disability, and to provide parents with information they desperately need but rarely receive. Through training and awareness-raising in churches and through appearances on local media outlets, Wukwashi is making its message heard. Slowly but surely, attitudes are changing, stigma is diminishing and communities are enabling children with disabilities to thrive.

Key activities

Photo: Wukwashi Chililabombwe Support group.

18

PROJECTS SUPPORTED BY BCT

Impact

Figures

Wukwashi typically engages over 600 children per quarter, with many families benefiting from more than one aspect of their work. The team also reaches large (but hugely varying) numbers of adults every quarter, through its training and advocacy initiatives.

BCT donated £17,404.97 to Wukwashi this year.

How BCT has benefited Wukwashi this year

19

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

Samson’s story

Samson was only a few days old when a mosquito bite changed his life. Born a perfectly healthy baby, he succumbed to yellow fever. As he developed, he could not sit up, support his head or use his hands. His mother, Elyse, struggled alone for two years. Then, six months ago, she joined one of Wukwashi’s 16 support groups. There, Samson has received physiotherapy, play therapy, a special chair and a standing frame. Now, he can sit unsupported, plays happily with toys and holds his head high.

All support groups are up and running again, after COVID forced their closure for months. With new groups in Musenga and Chililabombwe, many more parents are learning the joy of nurturing their children’s development. Now Elyse can give Samson physio at home, change lies in her hands, literally. And if hope is the belief that things can change, Elyse has hope in abundance too.

----- Start of picture text -----
BCT
donated
£17,404.97 to
Wukwashi
this year
----- End of picture text -----

20

CONNECTING WITH OTHERS

Connecting with others

Connecting with others around the issue of children accused of witchcraft

Witchcraft accusations – and the abuse which accompanies them – affect thousands of children worldwide. The West is still only beginning to grasp how widespread this issue is. So BCT remains committed to the Stop Child Witch Accusations coalition, raising awareness of child witch accusations and mobilising churches in affected communities to take action to protect vulnerable children. Carolyn Gent has continued in her role as Chair this year, with Lyn Edwards also serving on the steering group, and BCT as an organisation is integral to SCWA’s activities.

Following on from last August’s highly successful ‘Heart of the Matter’ training-of-trainers event in Calabar, Nigeria, local church leaders are passing on their understanding to their communities. Those who have received training are also continuing to network together, sharing ideas and experiences. This is crucial work in an area where witchcraft accusations against children – and associated abuse – are rife. These are the first steps in transforming the prevailing attitudes and thus making these communities safe places for children to grow.

This year has seen burgeoning collaborations between SCWA and the Salvation Army and Barnardo’s. Three Salvation Army territories have asked for help in addressing witchcraft accusations and the related harm and this will be a major focus area in the next year or so, with the potential for wider rollout across their network. SCWA is also in contact with Barnardo’s, with the hope of developing resources for professionals in the UK on recognising and responding appropriately to abuses relating to faith and belief. This is a great opportunity to extend SCWA’s work in the UK.

SCWA’s involvement with the UN has continued, too. The committee was invited to submit an update to the Office of the High Commissioner for Human Rights, focusing on the SCWA Model of Change and on training resources. Rev Aruna was also able to submit a response to the UN, outlining the work of LVLE in this area. It is encouraging to see that this issue is still on the agenda for the OHCHR, following last year’s historic UN resolution on witchcraftrelated abuse.

October 2021 saw the latest SCWA online Forum. This event focused on practitioners and was attended by delegates from DRC and Kenya, as well as the UK. The agenda looked at work with people with disabilities, cultural beliefs around physical and mental health, and the UN Resolution on the Elimination of harmful practices related to accusations of witchcraft and ritual attacks. As usual, this was a valuable opportunity to connect and discuss with individuals interested in the issues.

The Heart of the Matter continues to be an invaluable (and unique) training resource in addressing child witch accusations. This year, the Swahili translation was completed and launched, and the first draft of the Lingala version was finished. And combatting witchcraft-related abuse remains an essential strand of LVLE’s work in DRC (see p14).

Connecting with others around the issue of disability

This year, we have continued our working relationship 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.

21

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

Mobilising resources

Financial resources are essential to enable our project partners to continue and develop their work. BCT therefore provides each project with funding, to help enable its work. However, this is not a simple matter of handing each of our partners a blank cheque. We work together with each partner in drawing up an annual plan and budget, and we provide targeted funding for the most strategically important areas of their work. Quarterly reports from our partners then help us to monitor how this funding is being used.

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.

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 BCT’s engine. It drives our work and it is at the heart of everything we do. For example, we prioritise prayer within our UK team’s meetings, and we always pray for our project partners within our conversations with them. It is also a huge encouragement to us to have a network of supporters who pray regularly for BCT, for our project partners and for the children they serve. 274 of our supporters pray for us regularly, using our prayer diary, and we have 104 prayer partners who receive ad hoc prayer requests by email.

Ambassadors

Our 13 Ambassadors are elite level BCT supporters. They represent BCT within their churches and communities, raising awareness of issues affecting marginalised children and mobilising prayer for BCT. When circumstances allow it (e.g. in the absence of COVID restrictions), our Ambassadors also sometimes organise fundraising events. We meet with our Ambassadors on Zoom, every two months, to pray, share ideas and encourage one another.

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

22

2021/22 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 2021/22 was £142,352, a year-on-year fall of £25,746 (-15.3%). The decrease was split £17,811 in unrestricted income and £7,935 in restricted income. Following last year’s unexpected year-on-year rise in receipts of over 24% - largely due to significantly increased one-off donations - this year’s reduction was fully expected and very close to the figure we budgeted for. Moreover, given the current level of inflation and the UK economic forecast for 2023 we have again taken a cautious view in budgeting for income in 2022/23.

With regard to the primary sources of income in 2021/22, donations from Trusts and Foundations fell from £51,860 to £48,609 (-6.27%), those from businesses decreased from £6,277 to £4,200 (-33.09%) and those from supporters fell from £94,996 to £72,397 (-23.79%). Conversely, donations from churches rose from £14,965 to £17,146 (+14.57%).

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
2021/22 £31,749 £16,860 £6,345 £10,801 £3,000 £1,200 £13,176 £59,221 £142,352
2020/21 £39,250 £12,610 £3,822 £11,143 £3,952 £2,325 £15,181 £79,815 £168,098

----- Start of picture text -----
Trusts/Foundations Restricted
Supporters Unrestricted 22%
42%
Trusts/Foundations
Unrestricted 12%
Churches Restricted 4%
Churches Unrestricted 8%
Supporters Restricted Business Restricted 2%
9% Business Unrestricted 1.2%
----- End of picture text -----

23

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

Expenditure

Total expenditure in 2021/22 was £152,106, an increase of £7,694 (+5.33%) from 2020/21. Of that increase, £6,818 came from unrestricted funds and included spend on the improvement and upgrade of our website. Restricted spend remained relatively steady, rising by £876. This year, our funding of our partner projects’ many key activities included disbursements sent as part of BCT’s efforts to address food scarcity in our partners’ communities, and organising Tanari Trust to deliver invaluable training to APRECOM staff and volunteers in creating positive relationships, to strengthen and inform their work with children and teenagers.

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 2021/22 reached £75,223, i.e. 49.45% of the overall total. Across the other expenditure categories there was a net year-on-year increase of £5,197.

----- Start of picture text -----
Administration Assisting Projects/ Mobilising Connecting Resourcing Our Total
Churches Champions Work Expenditure
2021/22 £19,376 £75,223 £22,315 £17,729 £17,463 £152,106
2020/21 £18,502 £72,726 £20,961 £16,244 £15,979 £144,412
£200,000
£152,106
2021/22 £144,412
£150,000
2020/21
£100,000
£75,223 £72,726
£50,000
£19,376 £18,502 £22,315 £20,961 £17,729 £16,244 £17,463 £15,979
£0
Administration Assisting Mobilising Connecting Resourcing Total
Projects/Churches Champions Our Work Expenditure
----- End of picture text -----

24

Looking forwards

An often-quoted bible verse is Jeremiah 29:11: ‘For I know the plans I have for you’ declares the Lord, plans to prosper you and not to harm you, plans to give you hope and a future’. We know God has plans for BCT’s future, and we are fixed on hearing and fulfilling them. We praise Him for the team He has put together, each of us being in the right place to serve and to nurture the gifts God has given for this time.

We and our partners are excited by the resumption of our project visits, starting with APRECOM and LVLE in June/July 2023. It will be wonderful to meet face to face again. We and all those with whom we collaborate know that, through our collective efforts and an incredible strength of desire to reach out to the most marginalised of children, lives are changing and will continue to change. We realise our earthly eyes can never ‘see’ the full impact of the work we are called to focus on as God’s plan is interwoven in so many seen and unseen ways. But as we all hear and follow His plans we know He is giving hope and a future to many, and His heart is to prosper them.

The report of the trustees was approved by the trustees on 16th June 2023 and signed on their behalf by:

Ruth Ejvet Chair of Trustees

25

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

The Bethany Children’s Trust Report and Accounts year ended 31 August 2022

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 2022 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

22 June 2023

27

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Statement of Financial Activities year ended 31 August 2022

Unrestricted Restricted Total funds Total funds
Note Funds Funds 2022 2021
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 88,070 54,270 142,340 168,081
Investments 3 12 0 12 17
Total income and endowments 88,082 54,270 142,352 168,098
EXPENDITURE ON
Charitable activities 4 73,821 60,822 134,643 128,433
Raising funds 5 17,463 0 17,463 15,979
Total expenditure 91,284 60,822 152,106 144,412
Net gains/(losses) on investments 0 0 0 0
Net income/(expenditure) (3,202) (6,552)
(9,754)
23,686
Transfers between funds 0 0 0 0
(3,202) (6,552)
(9,754)
23,686
Net movement in funds (3,202) (6,552)
(9,754)
23,686
Reconciliation of funds:
Total funds brought forward 69,312 50,828 120,140 96,454
Total funds carried forward 66,110 44,276 110,386 120,140

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 2022

Unrestricted Restricted Total funds Total funds
Note Funds Funds 2022 2021
£ £ £ £
FIXED ASSETS
Intangible assets 7 957 0 957 2,872
Tangible assets 7 514 0 514 1,826
1,471 0 1,471 4,698
CURRENT ASSETS
Debtors 8 14,360 0 14,360 13,454
Cash at bank 9 53,639 44,276 97,915 105,611
67,999 44,276 112,275 119,065
CURRENT LIABILITIES
Liabilities falling due within one year 10 3,360 0 3,360 3,623
Net Current Assets 64,639 44,276 108,915 115,442
NET ASSETS 66,110 44,276 110,386 120,140
FUND BALANCES
Unrestricted funds 12
General Funds 66,110 66,110 69,312
Restricted Funds 12 44,276 44,276 50,828
66,110 44,276 110,386 120,140

Approved by the Trustees and signed on their behalf on 16th June 2023 by:

Ruth Ejvet

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

29

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Notes to the Accounts for the year ended 31 August 2022

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 2022

THE BETHANY CHILDREN’S TRUST

3
Voluntary income
Unrestricted
Restricted
Funds
Funds
£
£
General donations and legacies
83,144
52,935
Tax recoverable
4,926
1,335
88,070
54,270
Other income
Bank interest
12

Total Incoming Resources
88,082
54,270
4
Charitable activity
Unrestricted
Restricted
Funds
Funds
£
£
a
Direct Charitable Costs
Assisting Churches
Note 4c
14,618
60,605
Connecting
17,729
Mobilising Champions
22,315
54,662
60,605
£
£
b
Support & Administration
Governance costs
1,583
GDPR compliance
40
Salaries and pension costs
11,210
Ofce rent & services
127
I.T., telephone and postage
2,362
Ofce supplies
30
Travel costs
72
Insurance
219
Professional Fees
230
Recruitment
58
Depreciation
3,009
217
Sundry
219
19,159
217
Combined charitable activity cost
73,821
60,822
Total
2022
£
136,079
6,261
142,340
12
142,352
Total
2022
£
75,223
17,729
22,315
115,267
£
1,583
40
11,210
127
2,362
30
72
219
230
58
3,226
219
19,376
134,643
Total
2021
£
162,517
5,564
168,081
17
168,098
Total
2021
£
72,726
16,244
20,961
109,931
£
1,785
40
10,661
124
1,506
41
132
133
500
0
3,350
230
18,502
128,433

The fee payable to the independent examiner for examining the accounts was £1,824 (2021: £1,714); in addition the charity paid £635 (2021: £628) to Stewardship for payroll bureau services.

Institutions Individuals
c
Grants
£
£
Analysis by receiving project/appeal
APRECOM
11,511
Transformation Resources
7,982
Stop Child Witch Accusation
7,992
Wukwashi
17,405
LVLE
12,749
Food Security campaign
3,027
Nyiragongo appeal
3
60,669
0
2022
£
11,511
7,982
7,992
17,405
12,749
3,027
3
60,669
2021
£
9,259
10,460
6,194
21,815
10,015
0
2,000
59,743

32

NOTES TO THE ACCOUNTS

4
Charitable activity(continued)
Institutions Individuals
£
£
Analysis by key purpose
Awareness raising
1,868
Training
25,553
Medical
10,950
Covid response
5,400
Transport
518
Parent/Family support
48
Child/Young person support & empowerment
4,090
Enterprise
335
School Fees
1,927
Administration
9,980
60,669
0
2022
£
1,868
25,553
10,950
5,400
518
48
4,090
335
1,927
9,980
60,669
2021
£
1,732
19,323
6,079
6,631
498
3,996
5,860
991
3,653
10,980
59,743

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
Restricted
Funds
Funds
£
£
Salaries and pension costs
11,210
Communication services
3,264
Travel costs
72
Printing and stationery
30
IT Costs
2,051
Telephone
278
Storage
55
Insurance
218
Training, Conferences & meetings
43
Postage & mailbox hire
105
Governance
0
Recruitment
58
Miscellaneous
79
17,463
0
6
Staf & Trustees
Gross wages, salaries & benefts in kind
Employer’s National Insurance costs
Employer’s Allowance
Employer’s Pension Contributions
Total staf costs
Total
2022
£
11,210
3,264
72
30
2,051
278
55
218
43
105
0
58
79
17,463
2022
£
53,801
3,858
(3,858)
1,614
55,415
Total
2021
£
10,660
3,195
132
41
1,252
217
52
133
70
109
21
0
97
15,979
2021
£
51,138
3,418
(3,418)
1,534
52,672

During the year the charity had 3 full time equivalent employed staff (2021: 3). No staff received salaries at a rate of more than £60,000 per annum (2021: none).

Remuneration payable to key management (excluding trustees) amounted to £39,603 in the year (2021: £37,756). Currently, following changes to certain role responsibilities, key management is considered to comprise the Chief Executive Officer and the Finance Manager.

33

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

THE BETHANY CHILDREN’S TRUST

6 Staff & Trustees (continued)

No remuneration was paid to any trustee during the year. No trustee received reimbursement for expenses incurred on BCT’s behalf (2021: Nil). Simeon Whiting, the son of trustee Hazel Whiting, invoiced BCT a total of £9,890 during the year for communication services provided to the charity (2021: £9,797).

The total amount of donations funded by trustees [and connected parties] and key management was £521 (2021: £422).

7 Fixed Assets


Intangible Fixed Assets
Website
£
Cost
At 1st September 2021
5,744
Additions
0
Disposals
0
At 31st August 2022
5,744
Accumulated Depreciation
At 1st September 2021
2,872
Charge for the year
1,915
Disposals
0
At 31st August 2022
4,787
Net book value
At 31st August 2022
957
At 1st September 2021
2,872
Tangible Fixed Assets
Computer Furniture &
& Software Equipment
£
£
At 1st September 2021
4,943
120
Additions
0
0
Disposals
0
0
At 31st August 2022
4,943
120
Accumulated Depreciation
At 1st September 2021
3,184
53
Charge for the year
1,272
40
Disposals
0
0
At 31st August 2022
4,456
93
Net book value
At 31st August 2022
487
27
At 1st September 2021
1,759
67
Total
2022
£
5,744
0
0
5,744
2,872
1,915
0
4,787
957
2,872
Total
2022
£
5,063
0
0
5,063
3,237
1,312
0
4,549
514
1,826

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
2022
£
10,586
7
3,767
14,360
81,936
15,879
100
97,915
752
2,608
3,360
2021
£
8,014
1,675
3,765
13,454
90,029
15,433
149
105,611
717
2,906
3,623

11 Multi-year contract commitments

The charity has a five year contract with Academia Ltd for the provision of cloud services which commenced on 1 May 2020. It has an option to terminate the contract after three years. £5,027 was paid in the year in respect of this contract (2021: £5,027). (See also note 13 below).

Payments falling due:
Within one year
Between one and fve years
After fve years
2022
£
5,027
5,027

10,054
2021
£
5,027
10,054
15,081

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)
Food Security campaign
Nyiragongo appeal
Opening
balance
£
1,545
7,878
10,528
5,946
11,193
13,486
0
253
50,828
Incoming
resources
£
0
9,739
6,935
11,543
4,595
17,007
4,450
0
54,270
Outgoing
Transfers
resources in the year
£
£
(217)
(11,511)
(12,722)
(7,992)
(7,945)
(17,405)
(3,027)
(3)
(60,822)
0
Closing
balance
£
1,328
6,107
4,741
9,497
7,843
13,088
1,423
250
44,276

35

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2022

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 or campaign. 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 or campaign-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 2021 are reproduced below:

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

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

Restricted funds
Unrestricted funds
Fixed Bank & cash
assets
balances
£
£
0
44,276
1,471
53,639
1,471
97,915
Other net
assets
£

11,000
11,000
Total
£
44,276
66,110
110,386

For comparison, the assets and liabilities represented by the various funds as at 31st August 2021 are reproduced below:

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

13 Events since the year end

Lyn Edwards, formerly Operations Manager for the charity, was appointed Chief Exectutive Officer with effect from 1st January 2023.

As stated in note 11 above, on 1 May 2020 the charity commenced a five year contract with Academia Ltd for the provision of cloud services, with the option to terminate the contract after three years. In the period since the yearend the charity decided to take up that option, and the contract ended on 30th April 2023.

36

The Bethany Children’s Trust Detailed Statement of Financial Activities year ended 31 August 2022

Unrestricted Funds
Note
2022
2021
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
88,070
105,876
Investments
3
12
17
Total income and endowments
88,082
105,893
EXPENDITURE ON
Charitable activities
4
73,821
68,487
Raising funds
5
17,463
15,979
Total expenditure
91,284
84,466
Net gains/(losses) on investments
0
0
Net income/(expenditure)
(3,202)
21,427
Transfers between funds
0
0
(3,202)
21,427
Net movement in funds
(3,202)
21,427
Reconciliation of funds:
Total funds brought forward
69,312
47,885
Total funds carried forward
66,110
69,312
Restricted Funds
2022
2021
£
£
54,270
62,205
0
0
54,270
62,205
60,822
59,946
0
0
60,822
59,946
0
0
(6,552)
2,259
0
0
(6,552)
2,259
(6,552)
2,259
50,828
48,569
44,276
50,828
Total
Funds
2022
£
142,340
12
142,352
134,643
17,463
152,106
0
(9,754)
0
(9,754)
(9,754)
120,140
110,386
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

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 2022

THE BETHANY CHILDREN’S TRUST

APPENDIX 1

Structure, Governance and Management

Organisational Structure

The Chief Executive Officer (CEO) is responsible for the day-to-day running of BCT. In collaboration with her team, the CEO 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 CEO 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 and Finance Manager are accountable to the CEO, as are the team members responsible for project development, resources and our links with the SCWA coalition .

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, 7th December 2022.)

At any one time, BCT will, as a minimum, maintain an unrestricted fund reserve of at least £39,578. 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 2022

Registered Office:

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

Charity Registration Number 1073817