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2023-08-31-accounts

The Bethany Children’s Trust Annual Report to 31 August 2023

Charity information

Trustees of The Bethany Children’s Trust (BCT)

Mrs Gill Bradley Mrs Ruth Ejvet (until January 2024) Ms Rose Ndolo Mr Geoff Walls (until November 2023) 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.

Cover photo: Jf Lefèvre/Adobe Stock

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The Bethany Children’s Trust Annual Report to 31 August 2023

Charity information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Letter from the Chair of Trustees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 BCT’s approach to fundraising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Commitment to public benefit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 How BCT has benefitted marginalised children . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 Case study: Harry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

Letter from the Chair of Trustees

Psalms 9:11 “I will give thanks to you, LORD, with all my heart; I will tell of all your wonderful deeds”.

Another year has passed and I am so grateful to our awesome God for all that he has done this past year through BCT and our partners. I am sure you will find this annual report an encouraging read, because of the inspiring accounts of the positive impact God is enabling!

I am back in the Chairperson’s seat after a year’s break. Thank you to Ruth Ejvet for taking on the role during that time. It’s good to be back – especially as it means I’m working more closely with Lyn and the staff team again, which is a joy!

My fellow trustees and I are grateful to each of our staff members who give so much of their time, talents, and energy with dedication and faithfulness. Please do pray for them.

We are also deeply grateful to God for His provision of resources through you our supporters. I’d like to thank you for your support through prayer, encouragement, finance, and spreading awareness of BCT’s work. Please recognise that you are an important part of BCT and very appreciated. May the Lord bless you.

I also want to honour our wonderful BCT partners. Joyce and Henry in Zambia, Odeth and Emma in Rwanda, and Rev Aruna in DRC all lead so passionately, humbly, and effectively. Despite experiencing such adverse circumstances, including food shortages, they persevere and serve.

Together, let’s look forward with expectation to all that the Lord will do in each of us, through each of us, and in spite of each of us! We trust God for His provision and ask Him to release to BCT resources of all kinds to facilitate all that he is asking us to do.

Gill Bradley

BCT Chair of Trustees

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BCT’s Approach to Fundraising

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

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

A small number of supporters choose to go beyond giving funds to BCT’s work and become BCT Ambassadors. 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 appropriate grant-making trusts.

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 donations from many supporters, usually by standing order and direct debit, as well as occasional one-off donations. We also have long-standing relationships with a number of churches and businesses who support 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 2023

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.

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 24 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 has a range of resources that 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 page 21), which explore biblical perspectives on physical and mental health, sickness and healing.

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

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

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

HOW BCT HAS BENEFITED MARGINALISED CHILDREN

to access training which meets their needs. This either involves delivering the training ourselves or, where the training requires a specialism that 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.

In July we were able to carry out our first overseas project visit since before the pandemic. We travelled to Rwanda and spent time with APRECOM, which is based in Kigali, to monitor and evaluate their work, and to discuss their plans and priorities for the year ahead. We were able to see the work on the ground among teenagers, families of children with disabilities, and those affected by HIV/AIDS. We were also able to deliver training to around 100 church leaders, including some living and working in the UNHCR refugee camp in the Bukora area, in trauma and building resilience in families. The APRECOM team benefitted from bespoke training in responding to trauma. FCO advice against all but essential travel to Goma, DR Congo, meant that we were not able to visit LVLE in-country, but the shared border between Rwanda and DR Congo meant that the LVLE team could cross into Rwanda and we were able to meet in Gisenyi. The primary focus of the time in Gisenyi was to provide in-depth training for the team in trauma in children, and intervention strategies which promote healing and recovery. We were also able to review LVLE’s work and discuss their plans and priorities for the future.

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

Photo: Zambia, Yoreh/Adobe Stock

CASE STUDY Case study: Harry

Harry spent most of his 11 years hidden away at home. He was born with cerebral palsy and is unable to walk. He could not go outside, join in activities, socialise or be part of his community. Harry started going to a support group in Kabala, which is in Kitwe, Zambia. There he has met other children, received physiotherapy, and has been given a wheelchair. Harry has learnt to push himself around, giving him independence that he did not have before. He and his family are able to go to church together. He has just been accepted at a Special School in Zambia.

CASE STUDY

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

BCT by numbers

----- Start of picture text -----
Between and children affected by HIV are members of
175 200 Inshuti Nziza clubs in Rwanda.
Between and marginalised teenage girls have been provided
30 35 with mentoring and life skills training.
church leaders in Nyamata attended quarterly
302 training in child protection and disability awareness.
new new Synergie cells were trained to teach their communities
30 leaders of 6 to address abuse related to accusations of witchcraft.
Up to street-living children have been enabled to
40 return to their families.
new gardens have been planted in Goma and the
80+ surrounding area, to improve families’ nutrition.
children per quarter have received support shoes
An average of
6 received wheelchairs and 50 from Wukwashi.
children with disabilities per quarter
364 receive physiotherapy
weekly support groups for Zambian children
16 living with disabilities, and their parents.
children per quarter have 1:1 support through
140 the Wukwashi Mentorship Programme.
----- End of picture text -----

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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.

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

Photo: Odeth

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

Impact

Photo: Thomas/Adobe Stock

Figures

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

BCT donated £10,425.00 to APRECOM this year, including funds sent as part of BCT’s efforts to address food scarcity in our project partners’ communities.

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PROJECTS SUPPORTED BY BCT

How BCT has benefited APRECOM this year

Ernesto’s story

Many of Kajera’s people are in limbo, struggling to refocus their lives since the genocide. Many have turned to alcohol; half the marriages end in divorce.

Ernesto’s father used to drink heavily: Ernesto’s mother was threatening to leave. Ernesto, who’s 14, suffers multiple disabilities and is often very sick. He is unable to communicate but can babble, which he does all the time including at night.

APRECOM started supporting them, and since then Ernesto’s father has given up alcohol and is committed to his family. APRECOM Director Odeth’s church gave them a cow; members of another church provide respite care for Ernesto.

Joining an APRECOM support group, hosted by another family with a disabled child, has ‘changed everything’, says Ernesto’s father. ‘With the support of our friends there, who understand our situation perfectly, and visits from Odeth, we have been able to rebuild our family. We know we’re not alone.’

Pastor Sebahizi, who set up the group after BCT ‘Transform Disability’ training, says he’s donated ‘learned how to love’. £10,425 to APRECOM this year

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

LVLE (Laissez Vivre Les Enfants)

Based in: Goma, eastern DRC Run by: A church pastor, Rev Aruna, and members of local churches Partnered with BCT since: January 2017 Supports: Children living in poverty, on the streets and/or accused of witchcraft]. Promotes child protection and addresses issues which make children more vulnerable to abuse

Context

Goma is hard ground, as are the surrounding rural areas, where LVLE also works. 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. This includes training using BCT’s ‘Let’s Grow!’ resource to address malnutrition and improve food security.

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 abuse related to accusations of witchcraft, and also teaching and training for church leaders to enable them to address the issue in their communities. 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

Photo: Travel Stock/Adobe Stock

14

PROJECTS SUPPORTED BY BCT

(*Stop Child Witch Accusations – see ‘Connecting with others’ section, p20.)

Impact

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, along with the listeners and viewers of the radio and television broadcasts. The numbers of listeners and viewers are hard to ascertain, but the team receive dozens of text messages and calls every quarter. Indicating strong engagement

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

BCT donated £11,301.96 to LVLE this year.

Photo: Rev Aruna

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

How BCT has benefited LVLE this year

Raoul’s story

Raoul is a 9 year old boy whose father is also called Raoul. The child was a habitual thief and was regularly beaten by his father ‘to set an example to his younger brothers’. Eventually, the situation escalated to the extent that his father burnt his hands as a punishment. Raoul Jr could no longer bear it and ran away to the streets. His family tracked him down and took him home, but he ran away again immediately. He lived on the streets for three years until he met Rev Aruna and the team. Rev Aruna worked with him, gently, patiently and effectively, until one day, Raoul said that he wanted to go home and that he was no longer

BCT donated compelled to steal and fight. £11,301.96 to The team visited Raoul Sr, who LVLE broke down in tears when he heard the news of his son. this year He wept and wept, repenting of the way he had treated his eldest son, and vowing never to do such a thing again. Eventually, the team felt that it was appropriate to reunite them, with careful monitoring. So far, the reinsertion has been a real success and the family is being knit back together with love and mutual understanding.

16

PROJECTS SUPPORTED BY BCT

Transformation Resources

BCT donated £7,035.61 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

Building relationships with collaborators – We have connected with international Christian organisations, including the Salvation Army, and Operation Mobilisation. The Salvation Army have already used our resources in training workshops in several countries, and plan to integrate the material into their own training programme.

Impact

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

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: Logan Venture/Adobe Stock

18

PROJECTS SUPPORTED BY BCT

Photo: Joyce and Henry

Impact

Figures

Wukwashi typically engages over 779 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 £18,885.73 to Wukwashi this year.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

How BCT has benefited Wukwashi this year

Alice’s story

Alice has Down’s syndrome. When she was born, her mother was given advice on how to care for a child with Down’s syndrome. It was difficult for her to accept that Alice is her child and she kept her hidden away. Alice’s mother met a volunteer from one of the Wukwashi support groups in Zambia. The volunteer invited Alice and her mother to the support group. Alice received physiotherapy, play therapy and speech therapy. She is doing well in all aspects of her development. At the support group, her mother met other parents with disabled children and was able to talk about how she was feeling. Alice is now part of her community and is flourishing.

BCT donated £18,885.73 to Wukwashi this year

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. 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. It does this through direct guidance and support and through using SCWA’s training tool ‘The Heart of the Matter’. Carolyn Gent has continued in her role as Chair this year, with Lyn Edwards and Susie Howe also serving on the Steering Committee, and BCT as an organisation is integral to SCWA’s activities.

SCWA is collaborating with a team on the ground in Calabar, Nigeria, and with LVLE in Goma, DR Congo. The Calabar team trained its first group of pastors in the city in 2021, and has now extended the work with a second five day training in a rural area outside Calabar called Odukpani. The team systematically follows-up with the groups of pastors who have been trained, monitoring how they pass on the teaching in their respective churches and communities, and providing encouragement and refresher trainings as required. Those who have received training are also continuing to network together, sharing ideas and experiences. The team has also decided to take the teaching into local secondary schools, as one of the trained pastors is a school governor, and is able to provide a pathway in. LVLE’s work in Goma has been described in more detail above. ‘The Heart of the Matter’ teaching has reached literally thousands of adults and children this year, and has prompted active interventions in the cases of numerous specific children who were suffering as a result of being accused.

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.

The collaboration with Salvation Army has grown and deepened. SCWA has been able to train members of the Salvation Army’s child protection team, and will be running a pilot training with team members on the ground in the Niger region of Nigeria, with a view to rolling out the programme in six African nations in the coming year or two. The Salvation Army is now represented on the SCWA Steering Committee.

SCWA’s involvement with the UN has continued, too. The UN Human Right’s Council’s Resolution calling for the Elimination of harmful practices related to accusations of witchcraft and ritual attacks has been followed by the Pan African Parliament’s Guidelines, issues this year, for the implementation of the Resolution. In addition, the team in Calabar has campaigned successfully for the passing of a local law making it a punishable offence in Cross River State to accuse children of witchcraft.

‘The Heart of the Matter’ continues to be an effective training resource in addressing child witch accusations. We have produced a further resource on ‘Dreams’, which are often misinterpreted in the context of accusations. And combatting witchcraft-related abuse remains an essential strand of LVLE’s work in DRC (see p14).

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

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 largely 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. 273 of our supporters pray for us regularly, using our Bethany News and Prayer Magazine, and we have 158 prayer partners who receive ad hoc prayer requests by email.

Ambassadors

Our 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 our Ambassadors also sometimes organise fundraising events. We meet with our Ambassadors on Zoom to pray, share ideas and encourage one another.

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

22

2022/23 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 2022/23 was £132,773, a year-on-year fall of £9,579 (-6.73%). This was the result of a £12,868 drop in unrestricted income being partly offset by a £3,289 increase in restricted income. Given the position of the UK economy generally and the exceptionally high level of inflation in particular, the net reduction was fully expected because of the inevitable squeeze on disposable incomes. Moreover, we have taken a cautious view in budgeting for income in 2023/24.

With regard to the primary sources of income in 2022/23, donations from Trusts and Foundations fell from £48,609 to £47,186 (-2.93%), those from churches decreased from £17,146 to £12,493 (-27.14%) and those from supporters fell from £72,397 to £68,747 (-5.04%). Conversely, donations from businesses rose marginally from £4,200 to £4,347 (+3.50%)

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
2022/23 £37,826 £9,360 £5,061 £7,432 £3,090 £1,257 £11,582 £57,165 £132,773
2021/22 £31,749 £16,860 £6,345 £10,801 £3,000 £1,200 £13,176 £59,221 £142,352

----- Start of picture text -----
Supporters Unrestricted Trusts/Foundations Restricted
43% 28%
Trusts/Foundations
Unrestricted 7%
Churches Restricted 4%
Churches Unrestricted 6%
Supporters Restricted Business Restricted 2%
9% Business Unrestricted 1%
----- End of picture text -----

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

Expenditure

Total expenditure in 2022/23 was £142,968, a decrease of £9,138 (-6.01%) from 2021/22. The decrease came from a £12,696 drop in spend from unrestricted funds being partly offset by an increase in restricted spend of £3,558. Most of the former was a combination of cost savings from bringing our communications work in-house and a year-on-year reduction in website costs. Wonderfully, most of the latter was the cost of our first overseas trip to any of our project partners since before the pandemic, visiting both APRECOM and LVLE in July 2023. Details of what was achieved on the trip are given in other parts of this report.

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 2022/23 reached £77,931, i.e. 54.51% of the overall total. Across the other expenditure categories there was a net year-on-year decrease of £11,846.

----- Start of picture text -----
Administration Assisting Projects/ Mobilising Connecting Resourcing Our Total
Churches Champions Work Expenditure
2022/23 £17,920 £77,931 £17,776 £14,804 £14,537 £142,968
2021/22 £19,376 £75,223 £22,315 £17,729 £17,463 £152,106
£200,000
£152,106
2022/23 £142,968
£150,000
2021/22
£100,000
£77,931 £75,223
£50,000
£17,920 £19,376 £17,776 £22,315 £14,804 £17,729 £14,537 £17,463
£0
Administration Assisting Mobilising Connecting Resourcing Total
Projects/Churches Champions Our Work Expenditure
----- End of picture text -----

24

Looking forwards

“Let us not become weary in doing good, for at the proper time we will reap a harvest if we do not give up”. (Galatians 6:9)

Looking back over the last year, good things have been happening, even in incredibly tough circumstances for our project partners. The lives of some of the most marginalised children have been impacted positively, by the grace of God. Through the dedication, skill and creativity of our project partners, staff and volunteers, together with those who give BCT their time, skills, prayers and financial support, lives are being changed for the better.

We have no doubt that our faithful God will continue to guide and provide for our work, and through it will transform children, families and communities. We look forward to the year ahead with faith and expectation. The circumstances in which our partners work continue to be difficult and challenging. However, by God’s strength we and they are willing to meet the challenges ahead. We will press on into the next year in the knowledge of the vital importance of BCT’s work, in full assurance of God’s faithfulness. There’s hard work ahead, with lean resources and with risks, but we continue forward with perseverance trusting that Christ, in his love, will bring in the harvest of transformed lives.

The report of the trustees was approved by the trustees on 21st June 2024 and signed on their behalf by:

Gill Bradley Chair of Trustees

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

The Bethany Children’s Trust Report and Accounts year ended 31 August 2023

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 2023 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

25 June 2024

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Statement of Financial Activities year ended 31 August 2023

Unrestricted Restricted Total funds Total funds
Note Funds Funds 2023 2022
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 3 75,060 57,559 132,619 142,340
Investments 3 154 0 154 12
Total income and endowments 75,214 57,559 132,773 142,352
EXPENDITURE ON
Charitable activities 4 64,109 64,322 128,431 134,643
Raising funds 5 14,479 58 14,537 17,463
Total expenditure 78,588 64,380 142,968 152,106
Net gains/(losses) on investments 0 0 0 0
Net income/(expenditure) (3,374) (6,821)
(10,195)		 (9,754)
Transfers between funds 0 0 0 0
(3,374) (6,821)
(10,195)		 (9,754)
Net movement in funds (3,374) (6,821)
(10,195)		 (9,754)
Reconciliation of funds:
Total funds brought forward 66,110 44,276 110,386 120,140
Total funds carried forward 62,736 37,455 100,191 110,386

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

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The Bethany Children’s Trust Balance Sheet

as at 31 August 2023

Unrestricted Restricted Total funds Total funds
Note Funds Funds 2023 2022
£ £ £ £
FIXED ASSETS
Intangible assets 7 0 0 0 957
Tangible assets 7 598 0 598 514
598 0 598 1,471
CURRENT ASSETS
Debtors 8 9,310 0 9,310 14,360
Cash at bank 9 56,822 37,455 94,277 97,915
66,132 37,455 103,587 112,275
CURRENT LIABILITIES
Liabilities falling due within one year 10 3,994 0 3,994 3,360
Net Current Assets 62,138 37,455 99,593 108,915
NET ASSETS 62,736 37,455 100,191 110,386
FUND BALANCES
Unrestricted funds 12
General Funds 62,736 0 62,736 66,110
Restricted Funds 12 0 37,455 37,455 44,276
62,736 37,455 100,191 110,386

Approved by the Trustees and signed on their behalf on 21st June 2024 by:

Gill Bradley, Chair

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

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust Notes to the Accounts for the year ended 31 August 2023

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.

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.

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THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

THE BETHANY CHILDREN’S TRUST

3
Voluntary income
Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
General donations and legacies
70,957
56,272
127,229
136,079
Tax recoverable
4,103
1,287
5,390
6,261
75,060
57,559
132,619
142,340
Other income
Bank interest
154
–
154
12
Total Incoming Resources
75,214
57,559
132,773
142,352
4
Charitable activity
Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
a
Direct Charitable Costs
Assisting Churches
Note 4c
13,892
64,039
77,931
75,223
Connecting
14,745
58
14,803
17,729
Mobilising Champions
17,718
58
17,776
22,315
46,356
64,155
110,511
115,267
£
£
£
£
b
Support & Administration
Governance costs
1,965
1,965
1,583
GDPR compliance
35
35
40
Salaries and pension costs
11,614
11,614
11,210
Ofce rent & services
132
132
127
I.T., telephone and postage
1,402
1,402
2,362
Ofce supplies
39
39
30
Travel costs
44
59
103
72
Insurance
204
204
219
Professional Fees
450
450
230
Recruitment
27
27
58
Depreciation
1,550
108
1,658
3,226
Sundry
291
291
219
17,753
167
17,920
19,376
Combined charitable activity cost
64,109
64,322
128,431
134,643
The fee payable to the independent examiner for examining the accounts was £1,860 (2022: £1,824); in addition the
charity paid £654 (2022: £635) to Stewardship for payroll bureau services.		 3
Voluntary income
Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
General donations and legacies
70,957
56,272
127,229
136,079
Tax recoverable
4,103
1,287
5,390
6,261
75,060
57,559
132,619
142,340
Other income
Bank interest
154
–
154
12
Total Incoming Resources
75,214
57,559
132,773
142,352
4
Charitable activity
Unrestricted
Restricted
Total
Total
Funds
Funds
2023
2022
£
£
£
£
a
Direct Charitable Costs
Assisting Churches
Note 4c
13,892
64,039
77,931
75,223
Connecting
14,745
58
14,803
17,729
Mobilising Champions
17,718
58
17,776
22,315
46,356
64,155
110,511
115,267
£
£
£
£
b
Support & Administration
Governance costs
1,965
1,965
1,583
GDPR compliance
35
35
40
Salaries and pension costs
11,614
11,614
11,210
Ofce rent & services
132
132
127
I.T., telephone and postage
1,402
1,402
2,362
Ofce supplies
39
39
30
Travel costs
44
59
103
72
Insurance
204
204
219
Professional Fees
450
450
230
Recruitment
27
27
58
Depreciation
1,550
108
1,658
3,226
Sundry
291
291
219
17,753
167
17,920
19,376
Combined charitable activity cost
64,109
64,322
128,431
134,643
The fee payable to the independent examiner for examining the accounts was £1,860 (2022: £1,824); in addition the
charity paid £654 (2022: £635) to Stewardship for payroll bureau services.		 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
Institutions Individuals
c
Grants
£
£
Analysis by receiving project/appeal
APRECOM
9,925
Transformation Resources
7,036
Stop Child Witch Accusation
13,471
Wukwashi
18,886
LVLE
11,302
Food Security campaign
500
Nyiragongo appeal
250
61,370
0		 2023
£
9,925
7,036
13,471
18,886
11,302
500
250
61,370		 2022
£
11,511
7,982
7,992
17,405
12,749
3,027
3
60,669
Institutions Individuals 2023 2022
c Grants £ £ £ £
Analysis by receiving project/appeal
APRECOM 9,925 9,925 11,511
Transformation Resources 7,036 7,036 7,982
Stop Child Witch Accusation 13,471 13,471 7,992
Wukwashi 18,886 18,886 17,405
LVLE 11,302 11,302 12,749
Food Security campaign 500 500 3,027
Nyiragongo appeal 250 250 3
61,370 0 61,370 60,669

32

NOTES TO THE ACCOUNTS

4
Charitable activity(continued)
Institutions Individuals
£
£
Analysis by key purpose
Awareness raising
6,322
Training
25,548
Medical
7,250
Covid response
0
Food & sanitisation resources
2,350
Transport
598
Parent/Family support
2,364
Child/Young person support & empowerment
5,700
Enterprise
100
School Fees
399
Administration
10,739
61,370
0		 2023
£
6,322
25,548
7,250
0
2,350
598
2,364
5,700
100
399
10,739
61,370		 2022
£
1,868
25,553
10,950
5,400
0
518
48
4,090
335
1,927
9,980
60,669

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
11,613
Communication services
913
Travel costs
50
58
Printing and stationery
39
IT Costs
1,081
Telephone
301
Storage
59
Insurance
204
Training, Conferences & meetings
7
Postage & mailbox hire
92
Governance
0
Recruitment
27
Miscellaneous
93
14,479
58
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
2023
£
11,613
913
108
39
1,081
301
59
204
7
92
0
27
93
14,537
2023
£
55,742
3,986
(3,986)
1,672
57,414		 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

During the year the charity had 3 full time equivalent employed staff (2022: 3). No staff received salaries at a rate of more than £60,000 per annum (2022: none).

Remuneration payable to key management (excluding trustees) amounted to £42,278 in the year (2022: £39,603). Currently, key management is considered to comprise the Chief Executive Officer and the Finance Manager.

33

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

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 (2022: Nil). Simeon Whiting, the son of trustee Hazel Whiting, invoiced BCT a total of £2,879 during the year for communication services provided to the charity (2022: £9,890).

The total amount of donations funded by trustees [and connected parties] and key management was £5,217 (2022: £521).

7
Fixed Assets
Intangible Fixed Assets
Website
£
Cost
At 1st September 2022
5,744
Additions
0
Disposals
0
At 31st August 2023
5,744
Accumulated Depreciation
At 1st September 2022
4,787
Charge for the year
957
Disposals
0
At 31st August 2023
5,744
Net book value
At 31st August 2023
0
At 1st September 2022
957
Tangible Fixed Assets
Computer Furniture &
& Software Equipment
£
£
At 1st September 2022
4,943
120
Additions
785
0
Disposals
(135)
0
At 31st August 2023
5,593
120
Accumulated Depreciation
At 1st September 2022
4,456
93
Charge for the year
674
27
Disposals
(135)
0
At 31st August 2023
4,995
120
Net book value
At 31st August 2023
598
0
At 1st September 2022
487
27
Total
2023
£
5,744
0
0
5,744
4,787
957
0
5,744
0
957
Total
2023
£
5,063
785
(135)
5,713
4,549
701
(135)
5,115
598
514

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		 2023
£
8,395
16
899
9,310
77,902
16,275
100
94,277
1,476
2,518
3,994		 2022
£
10,586
7
3,767
14,360
81,936
15,879
100
97,915
752
2,608
3,360

11 Multi-year contract commitments

The charity had a five year contract with Academia Ltd for the provision of cloud services which commenced on 1 May 2020. It had an option to terminate the contract after three years. The charity decided to take up that option and the contract ended on 30th April 2023. Nothing was paid in the year in respect of this contract (2022: £5,027).

Payments falling due:
Within one year
Between one and fve years
After fve years
 2023
£
–
–
–
–		 2022
£
5,027
5,027
–
10,054

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
£
1,328
6,107
4,741
9,497
7,843
13,088
1,423
250
44,276		 Incoming
resources
£
0
12,148
13,561
10,832
5,000
15,268
750
0
57,559		 Outgoing
Transfers
resources in the year
£
£
(341)
(11,548)
(12,348)
(13,471)
544
(7,036)
(544)
(18,886)
(500)
(250)
(64,380)
0		 Closing
balance
£
987
6,707
5,954
7,400
5,264
9,471
1,673
0
37,455

35

THE BETHANY CHILDREN’S TRUST REPORT & ACCOUNTS 2023

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 two items. Firstly, 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 £108 is this year’s depreciation charge for the facility in question. Secondly, £1,220 of the Administration fund’s opening balance 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. £233 was incurred this year on travel costs when attending a staff team day in January 2023. The closing balance is again carried forward.

For comparison, movements in restricted funds in the year to 31st August 2022 are reproduced below:

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

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

Restricted funds
Unrestricted funds		 Fixed Bank & cash
assets
balances
£
£
0
37,455
598
56,822
598
94,277		 Other net
assets
£
–
5,316
5,316		 Total
£
37,455
62,736
100,191

For comparison, the assets and liabilities represented by the various funds as at 31st August 2022 are reproduced below:

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

13 Events since the year end

On 17th November 2023 Mr Geoff Walls stepped down as trustee after four years on the Board.

On 24th January 2024 Mrs Ruth Ejvet stepped down as Chair and trustee after four years on the board. Mrs Gill Bradley, trustee, has taken over as Chair.

36

The Bethany Children’s Trust Detailed Statement of Financial Activities year ended 31 August 2023

Unrestricted Funds
Note
2023
2022
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
3
75,060
88,070
Investments
3
154
12
Total income and endowments
75,214
88,082
EXPENDITURE ON
Charitable activities
4
64,109
73,821
Raising funds
5
14,479
17,463
Total expenditure
78,588
91,284
Net gains/(losses) on investments
0
0
Net income/(expenditure)
(3,374)
(3,202)
Transfers between funds
0
0
(3,374)
(3,202)
Net movement in funds
(3,374)
(3,202)
Reconciliation of funds:
Total funds brought forward
66,110
69,312
Total funds carried forward
62,736
66,110		 Restricted Funds
2023
2022
£
£
57,559
54,270
0
0
57,559
54,270
64,322
60,822
58
0
64,380
60,822
0
0
(6,821)
(6,552)
0
0
(6,821)
(6,552)
(6,821)
(6,552)
44,276
50,828
37,455
44,276		 Total
Funds
2023
£
132,619
154
132,773
128,431
14,537
142,968
0
(10,195)
0
(10,195)
(10,195)
110,386
100,191		 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

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 2023

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, and all staff and volunteers report to her. 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.

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, 22nd November 2023.)

At any one time, BCT will, as a minimum, maintain an unrestricted fund reserve of at least £32,367. 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 2023

Registered Office:

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

Charity Registration Number 1073817