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← The Bethany Children's Trust

2024-08-31-accounts

THE BETHANY CHILDREN’S TRUST ANNUAL REPORT AUGUST 2024

The Bethany Children’s Trust ANNUAL REPORT TO AUGUST 2024

Charity information 2
Letter from the Chair of Trustees 3
BCT’s approach to fundraising 4
Commitment to public benefit 5
How BCT has benefitted marginalised children 5
Income and expenditure 14
Structure, Governance and Management 16
Looking forwards 16
Independent examiner’s report 19
Statement of financial activities 21
Balance sheet 22
Notes to accounts 23-28
Detailed statement of financial activities 29

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CHARITY INFORMATION

Trustees of The Bethany Children’s Trust (BCT)

Mrs Gill Bradley Ms Rose Ndolo Mrs Hazel Whiting Mrs Ruth Evjet (Resigned 20[th] December 2023) Mr Geoff Walls (Resigned 17[th] November 2023)

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

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Letter from the Chair of Trustees

As we reflect on the year leading up to August 2024, we think of the joy of celebrating and thanking God for 25 years of The Bethany Children’s Trust’s ministry! We have so much to be grateful for as we look back on our humble beginnings and the pioneering work of Susie Howe alongside the very first Trustees. It's inspiring to consider the thousands of marginalized children and families whose lives have been transformed through the training and equipping work of our partner projects and their local churches, as well as the dedicated efforts of our staff, trustees, and volunteers over the years. We are also deeply appreciative of the loyal support from individuals like you who have faithfully prayed, donated, fundraised, and shared your talents with us. Thank you.

On July 20, our staff and trustees gathered for a day of worship, prayer, and celebration – it was a joy to be able to be with one another in person! Then, on August 7, we held our 25th anniversary online gathering attended by supporters, project partners, staff, volunteers, and trustees. It was a wonderful occasion filled with storytelling, gratitude to God, and prayers for the future work of BCT and our project partners.

April 2024 brought changes for BCT as we bid farewell to one team member and welcomed another. Our wonderful Carolyn Gent, who had passionately worked with us for several years, moved on. We are thankful to maintain our connection with her through her work with SCWA and her links with LVLE. We were excited to welcome Dorcas Rono as our new Project Coordinator, who brings with her valuable experience and insight, and is an asset to the team.

We are grateful to our supporters and donors for your continued support in various forms. Without the prayer and financial giving from you and all our supporters, we wouldn’t be able to continue our work with our partners to enable the lives of children at risk to change positively.

In the past few years, BCT has faced a continuous decline in income, with a number of contributing factors, including:

In August 2024, the Board of Trustees, in agreement with the staff team, decided that BCT needed to simplify our processes and procedures, transforming the way we work with our partner projects to become more efficient, effective, and financially viable.

After much prayer and seeking God’s guidance, we contemplated various options, including winding down the charity, merging with another organization, and major restructuring. We felt confident that God was guiding us toward restructuring, reassuring us that His work through BCT and its partners is not finished. The process is rather like the pruning of a vine—necessary to enable growth and yield abundant fruit .

Gill Bradley

Chair of Trustees - The Bethany Children’s Trust

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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 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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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

a) To relieve persons, particularly children who are in conditions of need or hardship or who are sick, and to relieve the distress caused thereby in such parts of the world as the Trustees may from time to time decide.

b) To advance the Christian faith in accordance with BCT’s Statement of Beliefs in such parts of the world as the Trustees may from time to time decide.

c) To advance education in accordance with Christian principles by such means as the Trustees may consider appropriate.

BCT’s Vision…

…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.

BCT’s Mission…

…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.

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

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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 is 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 pages 20 and 21), which explore biblical perspectives on physical and mental health, sickness and healing.

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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 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.

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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Projects Supported by BCT from September 2023 to August 2024

APRECOM

Overview

APRECOM (AIDS Prevention Care and Outreach Ministry), based in Kigali, Rwanda, operates under Youth with a Mission (YWAM) and has partnered with BCT since 2002. It supports children affected by HIV/AIDS, children with disabilities, and vulnerable groups across Rwanda.

Context and Mission:

Initially focused on addressing the AIDS epidemic, APRECOM provided support for HIV+ individuals and their families. It also advocates for disabled children and equip churches to include and support them. While work in Kigali has become self-sustaining, efforts are concentrated in Bukora, Bugesera, and Kajera.

Key Activities:

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Impact Highlights

Trained churches now offer practical assistance, including wheelchairs and accessibility features. This year:

Creating Safe Environments

Strengthened child protection policies empower children to report abuse with confidence.

Youth Empowerment

Supporting HIV+ Communities

Empowering Teenage Girls

Improving Family Nutrition

•

Building Sustainable Communities

APRECOM’s holistic and community-centered approach has created meaningful and sustainable changes in the lives of vulnerable groups across Rwanda.

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The Queens Group - Grace in Action: How Faith and Fellowship Changed Lives

In June 2024 a group of 35 girls came together for a meeting where they had the opportunity to interact with young women from Christian Life Assembly Church. The Queen Girls were especially excited to connect with the visitors, and the gathering turned out to be both uplifting and impactful.

During the meeting, three of the Queen Girls were blessed with financial support to help them start small businesses. The church also donated clothes and sanitary supplies, which were gratefully received. The atmosphere was warm and open, and many of the girls felt comfortable enough to share their personal testimonies. It was a moving moment for everyone — the team was deeply encouraged, especially when three girls made the decision to give their lives to Christ.

Before connecting with Aprecom, many of the Queen Girls were struggling. They felt desperate, weighed down by conflicts with their families due to early pregnancies. But after engaging with Aprecom, things began to change. The girls have since reconciled with their families and are now actively caring for their children. Even more inspiring, three of them have returned to vocational school this quarter, ready to rebuild their futures.

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LVLE

LVLE (Laissez Vivre Les Enfants), based in Goma, DRC, focuses on child protection and reducing vulnerabilities such as abuse, poverty, and street living. The organization partners with local churches and civic authorities to create safe environments for children to grow and thrive, while addressing harmful practices like witchcraft accusations.

Key Activities:

1. Street Child Outreach:

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  1. Media Advocacy:

  2. Weekly radio shows and monthly TV appearances to raise awareness about child rights and protection.

  3. Topics include discipline practices, child abuse prevention, and empowering children.

Impact Highlights:

LVLE’s holistic approach addresses root causes of child vulnerability while fostering systemic and cultural change to protect children in challenging environments.

A place of safety

Miezi was first encountered by the LVLE team during outreach work at the listening points. Small and barefoot, he had joined a group of street children who regularly visited the area. He explained that he came from Kimoka, a small village near Sake. There, he had witnessed the brutal murder of his parents and two sisters—a traumatic event that changed his life forever.

In the aftermath, Miezi fled with his uncle, who was only 17 years old at the time. When they arrived in Goma, the two were separated, and Miezi never saw his uncle again. Alone in an unfamiliar city, he ended up living on the streets, surviving by begging for food.

When he was found by the LVLE team Miezi was sleeping outside with other homeless children. He spoke of the violence and abuse he faces daily, especially from older street kids who often beat him and steal whatever little money or food he manages to collect. Miezi expressed a deep longing to leave the streets behind. He said he dreams of finding shelter with a family—somewhere safe where he can feel cared for and begin to rebuild his life.

He has been found that place of safety and the LVLE team keep in touch with him regularly to ensure he is doing well.

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Stop Child Witch Accusations (SCWA)

Witchcraft accusations and related abuse affect thousands of children worldwide. BCT remains committed to the Stop Child Witch Accusations (SCWA) coalition, raising awareness and mobilizing churches to protect vulnerable children. Through training and support, including SCWA’s tool The Heart of the Matter , BCT plays a key role, with Carolyn Gent as Chair and Lyn Edwards and Susie Howe on the Steering Committee.

SCWA collaborates with teams in Calabar, Nigeria, and Goma, DR Congo. In Calabar, pastors receive training and follow-up support, expanding efforts into rural areas and local schools. The Heart of the Matter has reached thousands, prompting interventions for accused children.

SCWA’s partnership with the Salvation Army has expanded, training child protection teams and planning a pilot program in Nigeria, with future rollout in six African nations. SCWA also engages with the UN, contributing to policies addressing harmful witchcraft accusations. In Calabar, advocacy led to a law criminalizing child witch accusations in Cross River State.

The coalition continues to develop resources, including a specialized toolkit for children to help address the intergenerational transfer of harmful beliefs and practices. Extensive research has been conducted across multiple areas, identifying key themes and insights. As a result, the first set of resources has been created and is set to undergo pilot testing soon.

Transformation Resources

Overview

BCT's "Transformation Resources" project, initiated in August 2017, addresses harmful attitudes and beliefs that underpin child abuse and neglect. It provides leaders in remote and deprived communities with practical, biblically grounded materials to support and empower children. The resources tackle family relationships, disability inclusion, hunger and nutrition, and health issues, and mental health.

Key Activities:

  1. Resource Creation: "Transform Families" (17 modules) is completed and available online. Health-related resources translated into Swahili; "Let’s Grow!" is available in English, French, and Swahili.

  2. Collaborations: Partnered with global Christian organisations like the Salvation Army, which has incorporated these resources into training workshops.

  3. Platform Improvement: Website reorganized for easier access to materials.

Impact Highlights:

  1. Agriculture: "Let’s Grow!" improved food security, enhancing child nutrition.

  2. Disability Support: "Transform Disability" has mobilized churches in Rwanda and Zambia to support disabled children effectively.

  3. Strengthening Families: Improved family dynamics through "Transform Families" training on communication and mutual respect.

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  1. Holistic Health: Resources on health and mental well-being address stigmas and promote safeguarding practices.

  2. Global Reach: Resources utilized in over 10 countries, including Africa, India, and Jamaica, with potential wider impact.

Conclusion

BCT’s Transformation Resources has significantly improved community well-being, empowered families, supported disabled children, and addressed critical health and agricultural challenges across various nations.

Wukwashi wa Nzambi

Overview

Wukwashi WA Nzambi, based in Zambia's Copperbelt region, supports children with disabilities and advocates for their rights. Established in 2005, it partners with local volunteers to provide vital services, addressing challenges like stigma, discrimination, and lack of access to resources.

Key Activities

  1. Support Groups : Sixteen groups provide physiotherapy, play therapy, and social opportunities for children, as well as advice and encouragement for parents.

  2. Mentoring : Weekly visits and calls offer practical advice and encouragement, especially on physiotherapy exercises.

  3. Physiotherapy : Professional therapists enhance children’s mobility and train parents in home exercises.

  4. Mobility Aids : Provision of wheelchairs, walking frames, and support shoes; a workshop creates custom supportive chairs.

  5. Medical Referrals : Doctors assess children at support groups and arrange hospital treatments, with transport costs covered when needed.

  6. Training for Leaders : Disability awareness workshops for church and community leaders challenge stigma.

  7. Advocacy : Outreach through media and conferences shifts societal attitudes toward children with disabilities.

Impact Highlights

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Wukwashi wa Nzambi empowers children with disabilities and their families, enabling them to overcome barriers and thrive within their communities.

The Support Groups – empowering progress

A total of 682 children participated in support group sessions, gaining access to a range of essential services. These gatherings have played a pivotal role in helping children come out of isolation, as more families were inspired by the visible impact and encouraged by their communities to join the WWN support groups.

Children like Abeba , Aberash, and Adea have shown remarkable improvements—whether it's learning to sit, stand, or walk—thanks to continued physiotherapy, play therapy , and the support of mobility equipment .

Equally transformative has been the impact on parents and guardians . By attending these sessions, they’ve found strength in shared experiences, gaining acceptance and understanding of their children’s conditions. Surrounded by others facing similar journeys, they exchange stories, offer advice, and build a powerful network of support.

2023/24 Income and Expenditure

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

Income

BCT's total income in 2023/24 was £134,693 a year-on-year increase of £1,921 (+1.4%). The increase was split as a decrease of £9,821 in unrestricted income and an increase of £11,741 in restricted income. Following last year's year-on-year decrease in receipts of over 6.73%, this year's small increase was as expected. Moreover, given the current level of inflation and the UK economic forecast for 2024 we have again taken a cautious view in budgeting for income in 2024/2025.

With regard to the primary sources of income in 2023/24, donations from Trusts and Foundations increased from £47,186 to £49,935 (5.8%) and those from supporters increased from £68,747 to

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£70,636 (2.7%). Conversely, donations from churches decreased from £12,493 to £10,959 (-12.3%%) and those from businesses decreased from £4,347 to £3,000 (-30.1%).

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		 Total
2023/24 £44,012 £5,923 £1,763 £9,196 - £3,000 £23,525 £47,111 £134,530
2022/23 £37,826 £9,360 £5,061 £7,432 £3,090 £1,257 £11,582 £57,011 £132,619

Expenditure

Total expenditure in 2023/24 was £145,282, an increase of £2,314 (+1.6%) from 2022/23. Of that increase, £6,099 came from unrestricted funds and included spend on the improvement and upgrade of our website. Restricted spend decreased by £3,785. 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 2023/24 reached £76,679 i.e. 52.8% of the overall total. Across the other expenditure categories there was a net year-on-year increase of £2,314.

£2,314.
Administration Assisting Projects/
Churches		 Mobilising
Champions		 Connecting Resourcing Our
Work		 Total
Expenditure
2023/24 £18,608 £76,679 £18,323 £15,953 £15,720 £145,282
2022/23 £17,920 £77,931 £17,776 £14,803 £14,537 £142,968

Summary

Total income for the year was £134,693 (2023: £132,773) and total expenditure was £145,282 (2023: £142,968). The deficit for the year was £10,589 (2023: £10,195) and the charity’s net assets decreased by the same amount to £89,602, of which £43,443 were unrestricted and can be used for any charitable purpose. Net current assets decreased by £10,196 to £89,397.

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Looking Forwards

Following the decision to restructure in August 2024, we devoted much effort to planning the way forward. It was imperative to reduce our staffing costs and create a more streamlined and agile organization. This has been a challenging time for staff and trustees, particularly saying goodbye to two valuable team members, Steve Jardine (Finance Manager) and Jane Negus (Administrator).

Currently, our staff team includes Lyn Edwards (CEO), Dorcas Rono (Project Coordinator), and Stephanie Farrant (volunteer providing project support). We are pleased to announce that we have recently recruited a part-time Finance Officer, and we are grateful to God for bringing her to us. Her experience, skills, passions, and personality align perfectly with the mission of BCT.

As we look ahead to a period of consolidation and realignment, we are eager to implement new approaches to our work and are excited to see how God will lead us into a time of fresh growth and productivity. There is much work to do, with a major focus on securing new funding—this includes appointing someone to concentrate on grants and fundraising, and someone to enhance our digital marketing and social media work.

Thank you for your patience during this challenging yet exciting time. We appreciate your prayers, continued financial support, and encouragement.

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

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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.

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

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  1. 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.

Reserves Policy

The trustees have determined that the charity aim to hold unrestricted cash of no less than £32,367 (which equates to about 4 months’ of unrestricted expenditure) so that the charity could continue to operate should income and/or expenditure vary adversely. At the year end, the charity held unrestricted cash of £38,019 and the charity was complying with its reserves policy as at the balance sheet date.

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.

The report of the trustees was approved by the trustees on and signed on their Jun 23, 2025 behalf by:

Gill Bradley

Gill Bradley (Jun 23, 2025 12:28 GMT+1)

Gill Bradley BCT Chair of Trustees

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INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF

THE BETHANY CHILDREN’S TRUST

(‘the Charity’)

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 31 August 2024 on pages 20 to 30 following which have been prepared on the basis of the accounting policies set out on pages 22 to 24.

Responsibilities and basis of report

As the charity’s trustees of the Trust, you are responsible for the preparation of accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

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

Independent examiner’s statement

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Archie McDowall

Archie McDowall (Jun 24, 2025 13:28 GMT+1)

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

Date: Jun 24, 2025

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THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust

Statement of Financial Activities

year ended 31 August 2024

Movements on reserves and all recognised gains and losses are shown above. The notes on pages 22 to 30 form part of these accounts.

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THE BETHANY CHILDREN’S TRUST

The Bethany Children’s Trust

Balance Sheet

year ended 31 August 2024

Jun 23, 2025 Approved by the Trustees and signed on their behalf on by:

Gill Bradley Gill Bradley (Jun 23, 2025 12:28 GMT+1)

Gill Bradley, Chair

The notes on pages 22 to 30 form part of these accounts.

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The Bethany Children’s Trust

Notes to the Accounts

for the year ended 31 August 2024

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

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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:

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.

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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 £1000 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 cash flow 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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3. Voluntary Income

4. Charitable activity

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5. Fundraising Costs

6. Staff & Trustees

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7. Fixed Assets

8. Debtors and Prepayments

9. Cash at Bank and in Hand

10. Creditors: liabilities falling due within one year

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  1. Funds a The reslricted fun¢Js reKwesent anbyjnts received speofic wrrtjses aThJ the in the year are as fdlcths: Opening In(xrriThJ Oulwing Tr8n5fers balance resourcEs resources in the year C1051ng balance Adrrinistration APRECOM LVLE Slop Chil¢J Witch Ae(JJsation Transformation Re5(yJr(%s Wukwa5hi Izarnbial Food Se(xJrity Gqnyaiqn Ny1rago￿O appeal 200 11.945 15.356 13.899 3,158 I3￿) 18.6521 112.3381 117,1911 11,7271 115,9581 14,5861 6.707 5.954 7.4￿j 5,264 9,471 1,673 10,000 8,972 4,105 6,694 14,157 1,186 4,099 37.455 69.301 60.761 With the e￿ptIOn ofAd￿￿nIStratI0n. the nTh)Ven￿¢ on each of the atr)ve fvnds ￿ects donations received and disbursenRnts and expenditures made in Ihe finanual year in respect ol activib.es (med out by Ihe named project or in a¢￿￿an￿ with the na￿ appeal or campaign. Funds unused at the end of Ihe yeaf are carrie(I forward. A description of the wrwse crfthe oth￿ lur¥Js and tt nature ofthe restsiction can be fojnd in tt)e Trustees Annual Report. Th8 Administration fvnd is 501dy in ol donation5 re￿ived l(x non prLw(X-related and non appeal (x carrwaign-rdated purkK)S85. The [￿¥8￿￿nI on this fund in the year corwned one iiem. Secondly, £1,220 of the Adnmnislralion tun(fs Or￿Inq balanr2 are unu￿1 fijnds carried fcffward frorn previous y8ar5 and are specificaly restricied io cover the eA)sl of BCT staff learn $￿al arvitses as and wtien inujrred. £306 was incurred this year on travel CAlSts for a handover staff menkner and to the anniversary rAebrations. The d￿ThJ baianr is again forward. For cornpari5w. rrrf)verrents in restricted fiJLd5 in the year ¢0 315t W 2023 are reprothced belLW. OwirKJ Incon•￿ Outwirrt) Trartsfers balante re￿u[cS ￿￿[￿$ in thè Closinq balantè Adminlstratic APRECOM LVLE Slop Child Witth AcuJsats"on Transf0M￿tlon Resources Wukwashi (Zambial Fooo Security canyi Nyirawngo appeal 1.32B 6.107 4.741 9.497 7,843 13.088 13411 111,5481 112,3481 113,4711 17.0361 118.8861 12.148 13.561 10.832 6.707 5.954 7.4CN) 5.264 9.471 15441 15.268
  2. I 1.423 15LKJI 1.673 44.276 57.559 37.455 b The assets arKI liaknlities reresenta1 by ￿1(X1$ fu￿ts are as folkns". Fixay Bank & cash 0kn8r nel Tolal Restricted fund5 45.994 45.991 Unreskncted fvnds 38.019 44.174 84.014 90.169 B￿k & rash (Mher 37.455 37.4S5 UrK•srfeithJ hJnd$ 5.316 62.7 5.316 Page 28 of 29

The Bethany Children’s Trust Detailed Statement of Financial Activities year ended 31 August 2024

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