## **BETEL OF BRITAIN**
**Report and Financial Statements Year ended 31[st] December 2021**
**Charity Numbers: 1081462 & SC045808 Company Number: 03998028**
## **Reference and Administrative Information**
Charity numbers: 1081462 & SC045808
Company registration number: 03998028
Registered Office and operational address: 58 Chester Street Aston Birmingham B6 4BE Trustees: Kent Martin Elliott Tepper Mary Alice Martin John Bagg Rachel Hickson Yvonne Mosquito Paul Reid Secretary: Karen Shirazi Senior Staff: Kent and Mary Alice Martin The Regional Managers of Birmingham, Derby, Manchester, Motherwell, Nottingham, and Hexham Auditors: Just Audit & Assurance Ltd. Chartered Accountants and Registered Auditors 37 Market Square Witney Oxfordshire, OX28 6RE Bankers: HSBC plc 26 Broad Street Reading Berkshire RG1 2BU Solicitors: Square One Law LLP Anson House Fleming Business Centre Burdon Terrace Newcastle upon Tyne NE2 3AE
## **Contents**
||Page|
|---|---|
|Trustees’ Report|1 - 11|
|Independent Auditors’ Report to the Members|12 -14|
|Statement of Financial Activities|15|
|Balance Sheet|16|
|Statement of Cash Flows|17|
|Notes to the Financial Statements|18 – 31|
## **Betel of Britain Trustees Report for 2021**
The trustees are pleased to give their report for the year ending 31st December 2021.
2021 was a year of challenges, opportunities, perseverance and relationship building. 2022 continues to be a year of building momentum and seeing long hoped for dreams finally becoming reality. The Betel vision of helping more of the lost and broken in the UK continues in the midst of what has been an exceptional season around the world. Our trustees are truly grateful for the hard work and dedication of our longer serving men and women, volunteers, managers and directors as they help our residents press into a new future. Our sincere thanks are also due to the individuals, landlords, trusts, churches and companies who have supported us in various ways during what continues to be a tough season for everybody. This unity has helped considerably during what would otherwise have been an extremely difficult season. The ability to provide all our services free of charge and with minimal government support would simply not be possible without the help of our longer serving men and women and our faithful supporters.
A total of 597 men and women lived in the Betel community during 2021 (2020 – 593). This number includes both new and existing residents. The continued reduction in numbers is largely due to the impact of the Covid19 lockdown and restrictions, trying to navigate and help as many new residents as possible whilst protecting our current residents against a potential outbreak and an increasing number of people staying on for longer. We are well aware how much being in a community has helped our men and women during such a difficult season. Whilst numbers are slowly increasing we are still well below pre-pandemic levels and continue with developing our outreach and relationships to raise awareness of the difference we can make.
In the rest of the report, we seek to show how Betel is fulfilling its charitable objects and the impact that it is making to various sections of society.
## **Strategic Report**
## **Plans for future periods**
In the midst of so much constantly changing around us, Betel remains committed to being available and accessible, welcoming, caring for and empowering our men and women to recover, rebuild relationships and move fully into a new future and a hope for their lives.
_Rebuilding Centre Numbers and Greater Partnerships Post Pandemic_ - Despite substance abuse worsening in the UK, and the need for our support being greater now more than ever, the pandemic heavily impacted the numbers of people seeking our help. We remain passionate about helping more lives across the UK in need of our help, with the goal of exceeding our pre-pandemic numbers. As such, we are intentionally continuing to rebuild our centre numbers nationwide through street outreach and even greater engagement, dialogue, partnership and awareness raising with outreach centres, the police, probation and courts, churches, Christian organisations and other homeless and recovery organisations.
_Restructuring Business Strategies -_ The pandemic gave us the unexpected opportunity to review and restructure a number of business strategies to try and make them as cost effective as possible during the lockdown season whilst keeping to the core goals of seeking to help as many people as we can. In light of this, as numbers grow following restrictions lifting, we aim to restore our income to pre-pandemic levels and continue building our newest income streams of internet furniture sales, and event hire and Rising Café sales/catering at Anchor Point. The aim being as always to be as financially self-sufficient as possible whilst training recovering men and women in an increasing variety of employable skills.
_Anchor Point Project_ – Two phases of the Anchor Point centre are up and running, enabling us to build relationships in the local area and wider afield, whilst helping raise awareness of our vision and heart to restore broken lives and impact communities and society powerfully. We continue to raise financial support to complete the final phase, which we plan to have finished by summer 2023. Whilst this project has been challenging in the midst of a pandemic, we remain encouraged by the trusts and individuals who have stood and continue to stand with us as we see this development to completion. Our men and women have a real passion to share hope within the Aston community, and we are already beginning to see impact in the short time since opening our doors there, which we are looking forward to seeing become of more long-term benefit.
_Life After Betel survey and SROI study –_ Following on from the encouraging results of our Life After Betel survey and the Just Economics study, we plan to build on our past successes by continuing to develop leadership skills in our Centre leaders and Directors Nationwide, hosting national conferences bi-monthly, equipping an increasing number of married couples to raise healthy families, encouraging our men and women to parent well and pursue restoration with their own wider families.
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_Social Media/ Raising Awareness_ – Betel has sought to maximise every opportunity to help as many people as possible over the years, whilst growing gradually through the development and leadership of our men and women over time. This has often lead to skills being developed in our residents to use social media and the internet to raise awareness about Betel or accept help on an ad hoc basis when offered by short term volunteers with expertise. The space at Anchor Point has enabled a more cohesive long term strategy to be developed to share our vision more effectively. This has led to greater productivity and communication over the past year to keep our various supporters, customers and potential residents informed and encouraged about what is happening in our midst, raise our profile and make it clearer how we can help and how people can get in contact.
_Covid-19_ – 2021 and 2022 has continued to be uncertain with the end of government Covid grants, the ongoing impact of Brexit and the pandemic and increasing utility and fuel prices which have heavily affected our functioning and costs as a community. These circumstances whilst presenting big challenges have once again enabled Betel to rely on the resilience that defines us to consolidate costs as much as possible. We remain encouraged by our faithful supporters who have helped us bridge the gap. The trustees remain truly grateful for the commitment and passion of the longer serving Betel community leaders and the acts of kindness from supporters around the UK and the world to help Betel continue functioning and be such a crucial resource of hope during such a season of upheaval. The trustees are kept informed of the impact on our community as well as finances. As such, hard pressed on many sides and facing daily challenges, we continue to focus on our calling as a community, fully supporting those in the Betel communities on the road to recovery and wholeness and where possible help people to move on well and safely.
## **Objectives, Activities and Public Benefit**
A summary of our objectives is as follows:
- a) The advancement of the Christian Faith.
- b) The relief of persons who are in condition of need, hardship or distress or who are aged or sick.
- c) The restoration of persons who suffer from the effects of drug, alcohol or substance abuse, gambling and other addictions or who are homeless, particularly through the provision of accommodation and therapeutic work.
**Betel’s mission** is to help restore homeless and drug and alcohol-dependent people to productive, independent lifestyles and assist them to rebuild their family relationships through work-as-a-therapy and the long term experience of a stable, ordered life in one of our homes. Some new residents have never experienced the necessary discipline of a working day and many lived chaotic lifestyles which revolved around drugs or alcohol. People are referred to us from many sources and some people refer themselves.
We seek to help disadvantaged and marginalised men and women; they come from a wide variety of backgrounds including those who are homeless or of no fixed abode, unemployed, long term drug or alcohol dependent, ex-offenders, with or without religious faith and of various ethnic backgrounds. Alcohol and drug addiction in the UK is a serious problem, blighting many lives. Our aim is to provide more peer-led caring communities throughout the UK where people can be helped.
**To achieve** these objectives we will promote residents who show signs of increasing stability by offering them additional responsibilities. They may become “responsibles”, therapeutic work managers or house leaders. They can then lead new centres as these become available. We also want to increase our main sources of income (second-hand furniture shops, furniture restoration, gardening & cafés) by further therapeutic work development and by research into new work ventures. For residents, this work builds genuine self-esteem, a work ethic and other employable skills. We want to involve more volunteers and seek the help of more charitable resources.
**Public Benefit:** Betel's work and services are available free of charge to all members of the public except where ongoing mental illness may provide a safeguarding risk to our community or where the resident will not, or cannot, cooperate within our community. All of Betel's therapeutic income is used for the free provision of our services, and all our income is used solely for our charitable purposes. Currently, our only employed staff are a finance assistant, a food service manager, a mechanic and 3 part-time book-keepers.
## **Achievements and Performance**
**Weekly Average Number of Residents** _**:**_ In 2021, the weekly average number of residents decreased to 232. This reduction was directly due to the Covid-19 restrictions preventing us from being able to take people for several months and, when lockdown was lifted slightly, not being able to take in people as quickly as previously to comply with government guidance. Whilst restrictions have lifted considerably, and we are taking in more new residents now, it is still at a slower pace and rebuilding stability within the community to invest in newer men and women who decide to stay and press into their future takes time with fewer longer serving men and women in the houses to help.
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To set this in context the figures for the last twelve years are shown. 2010 – 192 2014 – 262 2018 - 319 2011 – 229 2015 – 277 2019 - 309 2012 – 244 2016 – 280 2020 - 266 2013 – 252 2017 – 302 2021 - 232
Despite such challenges to the way we have operated in the past, we have remained committed to provide an environment where our residents are able to learn new life and behavioural skills and develop self-control, trust and self-respect. This ethos has a proven track record of providing the space and opportunity for our men and women to rebuild their lives and family relationships. This stable community has been needed particularly more so during such a time of increased turmoil and isolation for so many.
## **Overview of 2021 Statistics:**
- A total of 597 men and women lived in Betel UK communities during 2021.
- The average age of new entries was 38 years.
- 30% had abused substances for 10 plus years, and an additional 32% for more than 20 years.
- At least 53% had criminal records, and over 40% were homeless or living in unstable conditions prior to entry.
Additionally, results from our Just Economics study during 2021 found that 58% of those individuals in unstable living conditions had not had a stable place to live for more than 6 months prior to entering Betel. Over an 11 year average, not including 2020 in which residents stayed even longer, 31% of individuals stay in Betel for six months to over one year (post medicated withdrawal).
From 1996 to 2021 8,632 individuals have entered into a Betel UK centre. There have been a total of 13,274 entries which includes multiple stays by some of those individuals.
## **Increased Support for Women**
Of the 8,632 individuals who entered Betel UK from 1996-2021, 1,225 were women. There has been a positive upward trend towards helping more women over the years, as shown clearly by the table below.
**Number of Individual Women who entered Betel in 5 year increments:** 1996-2000: 31 2006-2010: 224 2016-2020: 400 2001-2005: 197 2011-2015: 322 2021: 51
**Anchor Point – The Impact to Date:** Phase 2 of development of the Anchor Point Centre in Aston continued to be built out in 2021 which enabled the Rising Café to officially be opened in August 2021 and the Infinite Arts programmes to commence with performances and a number of classes to build community engagement. In addition, our offices and administrative and finance team moved across from Windmill House in October. Being present at Anchor Point has made a marked difference in raising awareness and building links in the area as well as on a national level. Whilst we continue to be so grateful for the support which has enabled us to continue building during the pandemic, we are still raising funds towards the development of the final phase which includes the main auditorium/conference venue, the soft play area and the beauty salon. In the meantime we are training up our men and women in events management, barbering courses and catering to prepare them well for when these areas are built out.
**Anchor Point Church:** Anchor Point Church was officially launched as well, at Anchor Point, which has enabled us to intentionally welcome in more people into our church meetings and our men and women to intentionally serve as part of the wider community in Aston. Two long serving Betel residents and their wives were appointed pastors and six members of the Betel community have been taking theological courses parttime, with several aiming long term to achieve degrees and one going on to study for a masters part-time.
**Infinite Arts – Music, Arts and Creative Development – A New Exciting Era:** Infinite Arts has grown remarkably in less than a year. Our Infinite Arts team includes actors, dancers, musicians and technicians who are committed to really building up skills in our men and women as part of their recovery as well as investing in those interested in performing arts in the local area. The team runs as a social enterprise to provide workshops for the wider community in Aston and the wider West Midlands, run by many of the longer serving Betel men and women. Over the last year the team have conducted numerous dance, improvisation and acting workshops for the Betel community, put on threee large-scale productions (which included several residents) and a number of community events.
Through the provision of a high quality performing arts area at Anchor Point, Infinite Arts has begun the process of developing a thriving arts program within Betel. It provides space for our men and women to delve into the creative arts. For many, they have never had this opportunity before to perform or develop their creativity, and
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many have grown in their self-confidence as a result whist having fun learning in areas they have never experienced before. Many have been affected in their personal lives as well, finding more freedom and ability to communicate with their peers and/or families. The Infinite Arts team plan on continuing to produce original pieces, expand class opportunities, and utilize the facilities as best they can to empower and build up the Betel community as well as community engagement in the Aston area and the West Midlands in general.
**Members of Infinite Arts Team Performing at Christmas Eve Service 2021**
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Performance of “Wonder”
July 2021
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Shakespeare’s Lost Christmas Play
December 2021
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**Music Training** – there has been an increased commitment to providing additional regular training for our inhouse musicians around the UK and expansion of the Infinite Arts choir. The wider Betel community are certainly positively benefitting from this increased musicianship.
**25[th] Anniversary Celebration** : Our belated celebration in May 2022 (unavoidably delayed a year due to the pandemic) was a truly joyous occasion. The long weekend started with a brunch for long term supporters and performances from the Infinite Arts choir and performing arts team as well as talks by a number of key speakers who shared their experiences of Betel over the years. We heard from the Lord Lieutenant of the West Midlands, Mr John Crabtree OBE, Caroline Cadbury and Duncan Cadbury from the Bournville Village Trust, Yvonne Mosquito (former Lord Mayor and Birmingham City Council Cabinet Member of Finance) and the Reverend Tony Porter (former Bishop of Sherwood). We also heard testimonies of the impact of Betel from residents and family members. The weekend continued with around six hundred people attending, including some truly faithful individuals who helped establish Betel UK and build links over the years, as well as supporters and former Betel residents, from across the UK, the Czech Republic, Spain and the US reuniting to celebrate the story of God’s faithfulness at Betel and to be encouraged by the vision for the next twenty-five years. As Tony Porter shared “There is more work to be done.”
**Betel UK Centre Directors and Pastors**
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Reverend Tony Porter at
Betel UK’s 25 [th] Anniversary – Friday Brunch
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John Crabtree OBE,
Lord Lieutenant of the West Midlands
at Betel UK’s 25h Anniversary – Friday Brunch
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Elliott Tepper,
Betel International Founder & Director
at Betel UK’s 25 [th] Anniversary – Saturday Morning
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The Infinite Arts Performing and Creative Arts team encouraged and inspired those attending the celebration with “The Call,” a mix of both challenging and insightful testimonies of our men and women performed through drama. The impact was so inspiring that the team has been invited and is preparing to go on tour with the performance at a number of venues around the country in September 2022.
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Infinite Arts Testimony Performance
at Betel UK’s
25 [th] Anniversary – Friday Brunch
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Infinite Arts Choir at Betel UK’s 25 [th]
Anniversary – Friday Brunch
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**Manna Farm, Nottingham** : The new men’s house and couples’ accommodation is now completed and has enabled the Nottingham Centre to take in more men. In addition, they have received sufficient funding to renovate the existing men’s house enabling a substantial upgrade and more space to take in more men. This work aims to be completed by August 2022.
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**Rising Café:** During 2021, the Rising Cafés in Lincoln, Hexham and Birmingham and the Nook and Cranny Café in Birmingham continued to provide a valuable opportunity for our residents to learn new skills including catering and hospitality. In 2022 the Rising Cafés continue to demonstrate a standard of excellence amongst our men and women in craftsmanship, interior design and event management. Public support and partnership opportunities continue to grow wherever the Cafés are located and their influence in the neighbourhoods they are in are regularly commented on.
Rising Café, Anchor Point, Aston
**Training:** There continues to be a variety of training provided across the centres including first aid, leadership, manual handling, health and safety, food hygiene and safeguarding. In addition, some individual supporters and a church in the north east have helped cover the cost of a number of training courses for our men and women in gardening, barbering, electrics and gas engineering.
## **Betel’s Impact**
Whilst not as many events were able to be held in 2021 as we would have liked, the lifting of further restrictions in 2022 has seen a marked increase in: the number of events we have been able to hold, the number of visitors we have been able to host and the visible impact on our men and women in regaining vision for their lives and inspiring them to continue persevering in their recovery. Nonetheless, the vital element of peer led mentoring in a residential community environment always continues in the midst.
_Building community, impacting society:_ Our hope in envisioning our men and women to fully realise their potential and then serve others to pass that hope on continues to be the foundation on which Betel progresses. We regularly get feedback on how such transformed lives impact the wider society.
_Supporting Restoration:_ We help support our men and women in restoring family relationships wherever possible and as permitted by the family members concerned. This has increased slowly and as more families are taking up the offer of receiving our support. Whilst the pandemic has delayed legal training we remain committed to helping our centre directors and some supervisors gain confidence in navigating often extremely complicated procedures and protocols. This support helps people focus on their recovery whilst helping them to understand Betel’s commitment to help them develop in character, confidence and communication skills as they seek to move forward into their future, whatever that looks like on an individual basis.
_Internship Training Programme:_ Even during the continuing pandemic, 7 interns served as part of Betel of Britain’s Internship programme in 2021; one having come from overseas with the intention of serving longterm. Our newest social enterprise, Infinite Arts, has also created additional opportunities for interns to serve Betel in the creative arts. We are actively promoting this programme further in 2022.
_Special conferences and events:_ Conferences commenced towards the end of 2021 whilst managing Covid related risks. Bi-monthly conferences resumed in 2022 together with our 25[th] Anniversary Celebration. These events are increasingly well attended by people outside the residential communities who are encouraged by the impact of transformed lives. Having the larger venue at Anchor Point built out will make it increasingly easier to host larger Betel events.
_Restoring the Foundation (RTF)_ : RTF training for leaders took place earlier in 2022 and sessions continued to be held ministering to and mentoring our men and women, with extremely positive feedback and results.
_Women’s Retreat:_ A retreat for Betel ladies (the first since the pandemic) is planned for October 2022. Given the success of these in the past, we are looking forward to see the long term impact and encouragement of this weekend on our Betel ladies.
_Church Relationships and Wycliffe Hall Visit:_ 2022 saw the welcome return of a team from Wycliffe Hall. We have already hosted a number of visits from churches who are partnering with us on missions trips. In addition we are actively seeking to partner further and more intentionally with as many churches as possible.
_Criminal Justice Sector Impact:_ Prison visits have restarted slowly with increased commitment across our centres. Given the number of our residents who are ex-offenders, with many having been to prison at some time or another, we remain committed to engaging and working with the Criminal Justice Sector as much as possible.
_Outreach:_ Our outreach teams are actively seeking to build relationships with those living on the streets, as well as building links with drop-in centres, hostels and other homeless organisations.
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_Wider community involvement, Carol singing_ – the number of venues increased in 2021 and we are grateful to those councils and supermarkets who are supportive of us running these events over the Christmas season. Whilst extremely busy this continues to be such a great opportunity as a community to really share the joy and hope we have across different venues around the country. Community support is so evident and the opportunity to encourage many who are either struggling with substance abuse issues or have family members struggling makes it even more meaningful.
_Wider community impact, Helping the Next Generation_ – we have in the past gone into schools occasionally to share about Betel. In 2022 members of the Birmingham team have partnered with a local academy to regularly mentor around a dozen high school students, the aim being to share experiences of our Betel residents to enable students to consider life choices more fully. The scheme is going well with good feedback from both students and teachers and the school is looking to expand the provision to more students working with the Betel team.
## **Outcome of Just Economics Report**
As mentioned in our 2020 Report, Just Economics were commissioned in 2020 to provide an accredited independent report to ascertain an economic value to the help Betel provides. Impact was assessed based on the changes from when residents came into Betel and their entire time in Betel as well as the impact when residents moved on from Betel.
The results exceeded our expectations and are extremely encouraging particularly given that we receive minimal support from the government. Some of the keys points are set out below:
## **The Difference Betel Makes to Individuals and Society**
## **Financial Benefits** :
- **Overall Benefit** _**:**_ As a result of a typical year’s operation, benefits to Betel residents, Tax Payers and the State total nearly £36 million.
- **Benefit to the State:** Each year’s investment through Betel benefits the State (in reduced rehab fees, welfare benefits, crime, courts, police, prison and medical costs) £11.8 million.
- **Social Value Return:** Every £1 invested in Betel generates £7 in social value.
## **Other Benefits:**
- **Unstable Living**
**Before Betel:** A high proportion of those coming to Betel have no stable place to live, with over 40% sleeping rough, sofa surfing, in hostel/emergency accommodation or with friends and family and 58% of whom have not had a stable place to live for more than 6 months.
**After Betel:** Alumni are far less likely to be in emergency/insecure housing or sleeping rough.
- **Offending History**
**Before Betel:** 60% have been convicted of a criminal offence.
**After Betel:** There was a significant reduction in the percentage of those interacting with police. 91% of those alumni surveyed reported no interaction with police in the previous 3 or 6 months.
- **Employment**
**Before Betel:** 58% of those coming to Betel are unemployed.
**After Betel:** Of those past residents surveyed 70% are in full time work, and just 10% are not in any work, education or training. Many found the skills gained at Betel useful with 76% saying they used the skills gained either in an employment or volunteering capacity.
- **Meaning and Purpose**
- Many residents surveyed reported a greater understanding of their life’s meaning and purpose including around faith.
- **Health** – residents and alumni reported significant improvements in various aspects of their health. In addition rates of depression and anxiety halved. Residents attributed much of these changes due to support from Betel.
- **Drug Use on Leaving Betel** – Few individuals surveyed returned to frequent substance abuse after they leave, with 61% of past residents saying they had not used any drugs in the past three months.
- **Healthy Relationships** - Residents and alumni show improvements in the quality of their relationship with partners, family and friends. In addition, satisfaction with those relationships grows greatly. Residents strongly credit the ethos of Betel for helping with this improvement.
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## **Financial Review**
Our therapeutic work activities provide opportunities for our recovering men and women to learn valuable skills and life lessons and also provide resources to help cover housing and living costs for our residents, although at a reduced amount in 2021.
With the opening of the new café at Anchor Point in August 2021 and lessening Covid restrictions, the contribution from our Rising Cafés to the overall Other Therapeutic Work Revenue rose to 18% (from 16% in 2020).
Our Shop Revenue (including the donations received in our shops from gift aided furniture sales and the tax reclaimed on these sales) grew slightly as Covid restrictions lifted. A faltering economy in the latter part of the year and increasing fuel and utility costs kept the increase at a minimum. However, internet trade sales increased by 14% and, as a percentage of total Shop Revenue, grew 6%. We anticipate continued growth in internet trade as we shift our focus from shops because of the online shopping demand, reduced resident numbers and increased costs of keeping a shop.
Our Other Therapeutic Work Revenue surplus decreased due to the new work areas at Anchor Point. With only 4 ½ months of new business operating income for Rising Café and Building/Events Hire, costs exceeded income by over £120k. Other therapeutic work areas have been impacted by reduced resident numbers with gardens surplus reduced by £233k. However, the cafes in Hexham and Nottingham were able to generate more surplus as Covid restrictions eased.
Our modest costs of administration remain well under control.
Overall, our therapeutic work (including gift aided furniture and the associated gift aid tax) generated 48% (2020: 46%) of the revenue of the charity. Combining our therapeutic work income (including revenue from our gift aided furniture) and the solicited donations from our concerted fund raising efforts during the month of December, our residents generated 81% of our general revenue (total revenue adjusted for restricted capital improvement donations, in-kind food donations and Covid-19 government support).
The rest of the revenue was received in donations and gifts, Covid-19 government support, various grants, and in-kind donations for capital improvements, food and vehicles.
## **Principal Funding Sources – Therapeutic Work**
48% of revenue in 2021 (46% in 2019) was generated by our therapeutic work areas (including donations generated by gift aided furniture) and have been applied to the maintenance and expansion of the same and the support and provision of housing for our residents. There was a slight recovery but still lower than the 67% in 2019 in the revenue percentage due to the effects of Covid-19 on our businesses, the Covid-19 government support received and not included in our therapeutic work income and mostly to the major donations received towards capital improvements.
Below are the results for our furniture shops, restoration and other therapeutic work (principally gardening, tree work, cafés and house clearances). Please note: because of the way Gift Aid on furniture donations operates, the income derived from gift aided furniture is actually shown under “Voluntary Income: Donations” in the Statement of Financial Activities. This is also true for a grants received to help with our other therapeutic work costs. We have presented the financial information below to include donations which are directly associated with the various work areas.
|**As Per Statement of Financial Activities**
Total Shop Revenue
Shop Expenditure
Surplus for Charitable Purposes
**Voluntary Income: Donations associated with Shops**
Gift Aided Furniture Sales
Tax reclaimed on these sales
Shop Surplus adjusted for gift-aided furniture
**Voluntary Income: Other Donations associated with**
**Shops Work**
Grants given for Shop Costs
Shop Surplus with Grants|**2021**
2020
**£**
£
**1,136,357**
**1,239,669**
**1,152,487**
**1,198,589**|
|---|---|
||**(16,130)**
**41,080**
**236,824**
**173,115**
**59,206**
**43,279**|
||**279,900**
**257,474**
**16,111**
**-**|
||**296,011**
**257,474**|
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|**As Per Statement of Financial Activities**
Other Therapeutic Work Revenue (principally gardening)
Other Therapeutic Expenditure (principally gardening)
Surplus for Charitable Purposes
**Voluntary Income: Donations associated with**
**Other Therapeutic Work**
Grants given for Other Therapeutic Work Costs
Other Therapeutic Work Surplus with Grants|**2021**
2020
**£**
£
**1,844,072**
**1,955,514**
**1,174,570**
**1,028,939**|
|---|---|
||**669,502**
**926,575**
**55,477**
**21,000**|
||**724,979**
**947,575**|
## **Principal Funding Sources – Fundraising Activities**
Betel of Britain is committed to high standards with regard to fundraising activity and has complied with all laws relating to charities and fundraising. We are clear, honest and open about our activities and fund raising requirements. We are respectful towards all supporters, and with the work being carried out to meet GDPR regulations have recognised our strong procedures with regards to fundraising information security.
Donations: The majority of donations come from unsolicited gifts. In 2021 several centres received donations towards capital improvements, enabling the charity to provide enhanced facilities for residents, whilst also contributing to the future growth and expansion of the charity. There has also been an increase in grant funding for specific purposes and projects, resulting in the provision of additional equipment and resources for the various vocational work streams and other activities. This has expanded the range of opportunities that the charity has been able offer to residents, promoting the furtherance of the aims and objectives of the charity. We have been truly thankful for and touched by individuals, churches and trusts for their support over the year.
Significant food donations are received from various national stores and restaurants including Tesco, Marks & Spencer, Sainsburys, Waitrose, Ocado, Costco, Greggs, His Church Limited, KFC and Nandos. We are extremely grateful to all of these companies for their invaluable support and contribution to the charity. We also benefit greatly through membership in FareShare.
With less Covid restrictions, our major fundraising events in the run up to Christmas increased solicited donations by 43.5%, and produced £279,491 (2020 - £194,771).
Betel of Britain has not signed up to any voluntary fundraising schemes or standards. However, as noted above, all our fundraising activities are carried out to the highest possible standards. As regards the carol singing, many of the venues are subject to local authority licences which require formal reporting.
## **Principal Funding Sources – Covid-19 Government Support**
Betel of Britain received £249,201 (2020: £284,110) in Covid-19 government support from a £50k bounce back loan scheme loan interest reduction, business rates relief, and grants for our qualifying properties. In 2020, Betel also benefitted from participation in the Job Retention/Furlough Scheme for several of our employees and in the Eat Out to Help Out Scheme for our cafés.
## **Reserves Policy**
The current reserves policy is to hold designated funds for specific projects only until distributed. No other reserves are held except for funds accrued for periodic outflows such as VAT and rent. However, this is currently being reviewed by a committee designated by the trustees in light of the latest Charity Commission guidance.
## **Investment Policy**
Betel does not have any investments.
## **Structure, Governance and Management**
## **Governing Document**
Memorandum and Articles of Association incorporated 19[th] May 2000. A charitable company limited by guarantee.
The directors also act as trustees of the charitable activities of Betel of Britain.
## **Recruitment and Appointment of Trustees**
Trustees are recruited and appointed by the existing Board of Trustees and are representative of professional, business, charitable and Christian service backgrounds. **Trustee Induction and Training**
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There is no formal induction or training policy for new trustees but they have to be fully committed to the ethos of Betel. Trustee training is planned.
## **Risk Management**
The trustees acknowledge their responsibility to manage the risks facing the charity. The pursuit of our charitable objects entails a level of risk higher than many other charities. Most of our beneficiaries are from unstable backgrounds. Our vision is to see people transformed from an addictive life to a productive one. Part of the process involves putting people into positions of trust when in the past they have been untrustworthy. This strategy brings successful results but entails risk.
We have identified risks in the areas of governance, operational, financial, external and compliance. Major risks have been identified and steps taken to mitigate those risks as much as is possible. Risk management is an ongoing process, fluid and challenging in a relatively young and growing organisation.
## **Organisational Structure**
The trustees, supported by professional advisers, provide overall strategy and vision.
The decisions of the trustees are enacted by Kent and Mary Alice Martin, the Executive UK Directors, and delegated through regional and local house managers or business managers.
_Birmingham Region and HQ:_ Overall oversight by Kent and Mary Alice Martin assisted by a local leadership team.
The following regions of _Nottingham, Derby, Manchester, Hexham and Motherwell_ have regional managers who are assisted by local leadership teams. These managers meet regularly on a national basis and form the backbone of Betel's management structure.
Equal Opportunities and representation: The majority of those regional managers together with all the local leadership teams, are people who have used, or are using, our services (ex-addicts).
## **Grant Making**
## **Related Parties**
Betel of Britain has a number of important informal relationships which arise out of common areas of operation which help Betel to function more effectively, i.e., Betel International, Spain. Workers from Betel of Britain attend conferences and leaders meetings at the head office in Spain. There are occasional movements of volunteers from one country to another, and there are centres in twenty-two countries on all major continents. Betel was started by personnel from WEC International, which is an evangelical Christian missionary organisation, and there continues informal contact with this organisation. Betel is a member of ISAAC (the International Substance Abuse and Addiction Coalition) and the Evangelical Alliance.
## **Individuals**
Grants can be made to individuals where it is assessed that such support will aid the individual on a course to a more independent life.
Details of grants made are reported in Note 8.
## **Statement of Trustees’ Responsibilities**
The trustees (who are also directors of the charitable company for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with general applicable law and United Kingdom Accounting Standards (United Kingdom General Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources of the charitable company for that period. In preparing these financial statements, the trustees are required to:
Select suitable accounting policies and then apply them consistently;
Observe the methods and principles in the Charities SORP;
Make judgements and estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial
10
statements comply with the Companies Act 2006. They are also responsible for safekeeping the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware:
There is no relevant audit information of which the charitable company’s auditor is unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
This report was approved by the Trustees on 7 September 2022 and signed on its behalf by
Kent Martin _Trustee and Director_
11
## **AUDITOR’S REPORT TO THE TRUSTEES OF BETEL OF BRITAIN**
## **Independent Auditors' Report to the members of Betel of Britain**
## **Opinion**
We have audited the financial statements of Betel of Britain for the year ended 31 December 2021, which comprise the Statement of Financial Activities, Balance Sheet and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)).
This report is made solely to the Charitable Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Charitable Company's members and trustees those matters we are required to state to them in an auditor's report and for no other purpose.
To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company, the Charitable Company’s members as a body, and the Charitable Company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2020 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006, the Charities Act 2011 and the Charities and Trustee Investment (Scotland) Act 2005 and Regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (amended).
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report.
We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard as applied to public interest entities, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the trustees’ report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or
12
our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the trustees’ report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:
- adequate and proper accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.; or
- the charity has not kept sufficient accounting records; or
- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the trustees’ report and from the requirement to prepare a strategic report.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 8, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 151 of the Charities Act 2011, and section 44(1) (c) of the Charities and Trustee Investment (Scotland) Act 2002 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Our assessment focused on key laws and regulations the charitable company has to comply with and areas of the financial statements we assessed as being more susceptible to misstatement. These key laws and
13
regulations included but were not limited to compliance with the Companies Act 2006, Charities Act 2011, United Kingdom Generally Accepted Accounting Practice and relevant tax legislation.
We are not responsible for preventing irregularities. Our approach to detect irregularities included, but was not limited to, the following:
- obtaining an understanding of the charitable company's policies and procedures and how the charitable company has complied with these, through discussions and sample testing of controls;
- obtaining an understanding of the legal and regulatory framework applicable to the charitable company and how the charitable company is complying with that framework;
- an understanding of the charitable company’s risk assessment process, including the risk of fraud;
- designing our audit procedures to respond to our risk assessment; and
- performing audit work over the risk of management override of controls including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing estimates for bias.
Whilst considering how our audit work addressed the detection of irregularities, we also consider the likelihood of detection based on our approach. Irregularities arising from fraud are inherently more difficult to detect than those arising from error.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of noncompliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission, or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Russell (Senior Statutory Auditor) For and on behalf of Just Audit & Assurance Ltd, Statutory Auditor
37 Market Square Witney Oxfordshire OX28 6RE
Date: 08.09.2022
14
## **Betel of Britain**
## **Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31[st] December 2021**
|**Incoming Resources**
**Notes**
**Incoming resources from generated funds**
Voluntary income
Donations
2
Activities for generating funds:
Carol Singing, Bag Packing, Calendars, etc.
3
**Incoming resources from charitable activities**
Shop income
4
Other Therapeutic Work
4
**Total incoming resources from generated**
**funds and charitable activities**
Investment Income
5
Other Incoming Resources
6
**Total Incoming Resources**
**Resources expended**
**Cost of generating funds**
Fundraising and publicity
7
**Charitable Expenditure**
Grants Payable
8
Shop Expenditure (incl Cost of Sales)
9
Other Therapeutic Work
9
Centre Expenses
9
Governance Costs
9
**Total Charitable Expenditure**
**Total Resources Expended**
**Net Income for the year before Transfers**
10,11
Transfers between Funds
19
**Net Movement in Funds**
**Reconciliation of Funds**
Total Funds brought forward
**Total Funds carried forward**|**Unrestricted**
**Restricted**
**2021**
**Total**
**2020**
**Total**
**£**
**£**
**£**
**£**
1,101,825
2,171,780
**3,273,605**
3,678,314
281,162
-
**281,162**
196,016
1,136,357
-
**1,136,357**
1,239,669
1,844,072
-
**1,844,072**
1,955,514|
|---|---|
||4,363,416
2,171,780
**6,535,196**
7,069,513
128
-
**128**
1,080
279,215
-
**279,215**
324,824|
||4,642,759
2,171,780
**6,814,539**
7,395,417|
||56,517
-
**56,517**
49,208|
||270,849
-
**270,849**
225,387
1,136,375
16,112
**1,152,487**
1,198,589
1,119,093
55,477
**1,174,570**
1,028,939
1,948,504
327,735
**2,276,239**
1,895,778
28,607
-
**28,607**
27,423|
||4,503,428
399,324
**4,902,752**
4,376,116|
||4,559,945
399,324
**4,959,269**
4,425,324|
||82,814
1,772,456
**1,855,270**
2,970,093
1,867,959
(1,867,959)
**-**
-|
||1,950,773
(95,503)
**1,855,270**
2,970,093
7,021,455
190,985
**7,212,440**
4,242,347|
||8,972,228
95,482
**9,067,710**
7,212,440|
The notes on pages 18 - 31 form an integral part of these accounts
15
## **Betel of Britain Company Number: 03998028 Balance Sheet at 31[st] December 2021**
|**Fixed Assets**
**Notes**
Tangible Assets
12
Intangible Assets
13
**Current Assets**
Stocks
14
Debtors
15
Cash at Bank and in Hand
**Creditors: amounts falling due within one**
**year**
16
**Net Current Assets**
**Total Assets less Current Liabilities**
**Creditors: amounts falling due after**
**more than one year**
17
**Net Assets**
18
**Funds**
Unrestricted Funds
Restricted Funds
19
**Total Funds**|**2021**
**£**
**£**
**13,110,383**
**501**
**13,110,884**
**288,023**
**440,211**
**432,672**
**1,160,906**
**861,548**
**299,358**
**13,410,242**
**4,342,532**
**9,067,710**
**8,972,228**
**95,482**
**9,067,710**|**2021**
**£**
**£**
**13,110,383**
**501**
**13,110,884**
**288,023**
**440,211**
**432,672**
**1,160,906**
**861,548**
**299,358**
**13,410,242**
**4,342,532**
**9,067,710**
**8,972,228**
**95,482**
**9,067,710**|**2020**
£
£
10,715,667
667
10,716,334
295,395
285,400
1,331,620
1,912,415
1,150,199
762,216
11,478,550
4,266,110
7,212,440
7,021,455
190,985
7,212,440|**2020**
£
£
10,715,667
667
10,716,334
295,395
285,400
1,331,620
1,912,415
1,150,199
762,216
11,478,550
4,266,110
7,212,440
7,021,455
190,985
7,212,440|
|---|---|---|---|---|
|||**13,110,884**
**299,358**||10,716,334
762,216|
||**1,160,906**
**861,548**||1,912,415
1,150,199||
||||||
|||**13,410,242**
**4,342,532**||11,478,550
4,266,110|
|||**9,067,710**||7,212,440|
|||**8,972,228**
**95,482**
**9,067,710**||7,021,455
190,985
7,212,440|
The Financial Statements were approved by the Board on 7 September 2022 and signed on its behalf by
## **Kent Martin, Director**
The notes on pages 18 - 31 form an integral part of these accounts
16
## **Betel of Britain Statement of Cash Flows for the year ended 31[st] December 2021**
|||||**2021**|**2020**|
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Notes**|**£**|**£**|**£**|£|
|**Cash flows from operating activities:**||||||
|**Net cash provided by (used in) operating**|Table|||||
|**activities**|1|**(16,312)**|**1,772,456**|**1,756,144**|3,662,255|
|**Cash flows from investing activities:**||||||
|Proceeds from sale of fixed assets||**25,303**|**-**|**25,303**|32,483|
|Purchase of intangible asset||**-**|**-**|**-**|(834)|
|Purchase of property, plant and equipment||**(893,940)**|**(1,867,959)**|**(2,761,899)**|(3,229,855)|
|**Net cash provided by (used in) investing**||||||
|**activities**||**(868,637)**|**(1,867,959)**|**(2,736,596)**|(3,198,206)|
|**Cash flows from financing activities**||||||
|Repayments of borrowing||**(278,462)**|**-**|**(278,462)**|(233,150)|
|Cash inflows from new borrowing||**359,966**|**-**|**359,966**|149,230|
|**Net cash provided by (used in) financing**||||||
|**activities**||**81,504**|**-**|**81,504**|(83,920)|
|**Change in cash and cash equivalents in the**||||||
|**reporting period**||**(803,445)**|**(95,503)**|**(898,948)**|380,129|
|**Cash and cash equivalents at the beginning**||||||
|**of the reporting period**||**1,140,635**|**190,985**|**1,331,620**|951,491|
|**Cash and cash equivalents at the end of the**|Table|||||
|**reporting period**|2|**337,190**|**95,482**|**432,672**|1,331,620|
|||||**2021**|**2020**|
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**£**|**£**|**£**|£|
|**Table 1: Reconciliation of net movement in funds to net cash flow from operating**||||**activities**||
|**Net income for year before transfers**||**82,814**|**1,772,456**|**1,855,270**|2,970,093|
|**Adjustments for:**||||||
|Depreciation||**334,428**|**-**|**334,428**|250,861|
|Amortisation of intangible assets||**166**|**-**|**166**|167|
|Loss/(profit) on disposition of assets||**7,452**|**-**|**7,452**|24,299|
|(Increase)/decrease in stocks||**7,372**|**-**|**7,372**|2,445|
|(Increase)/decrease in debtors||**(154,811)**|**-**|**(154,811)**|3,252|
|Increase/(decrease) in creditors||**(293,733)**|**-**|**(293,733)**|411,138|
|**Net cash provided by (used in) operating activities**||**(16,312)**|**1,772,456**|**1,756,144**|3,662,255|
|**Table 2: Analysis of cash and cash equivalents**||||||
|Cash in hand||**48,678**|**-**|**48,678**|20,727|
|Notice deposits (less than 30 days)||**355,595**|**95,482**|**451,077**|1,363,332|
|Overdraft facility repayable on demand||**(67,083)**|**-**|**(67,083)**|(52,439)|
|**Total cash and cash equivalents**||**337,190**|**95,482**|**432,672**|1,331,620|
The notes on pages 18 - 31 form an integral part of these accounts
17
## **Betel of Britain**
## **Notes to the Financial Statements For the year ended 31[st] December 2021**
## **1. Accounting Policies**
## **1.1. Accounting Convention**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Betel of Britain meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **1.2. Incoming Resources**
Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. Significant food donations are received from various national stores and restaurants, and a Gift in Kind value has been calculated for these donations based on an average number of residents multiplied by £4.26 per day. This is included in voluntary income. Other than where small regular allowances and other payments have been made to them, the value of services provided by volunteers has not been included.
Grants and benefits, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable.
Income from charity shops is included in the year in which it is receivable. Since these provide therapeutic work, which is a direct aim of the charity, such is included as activities in furtherance of the charity’s objects.
Shop Expenditure is similarly treated as direct.
Income from investments is included in the year in which it is receivable.
Tax receivable on Gift Aided donations is included when receivable.
## **1.3. Resources expended**
Resources expended are recognised in the year in which they are incurred and include irrecoverable VAT in the cost to which it relates.
Fundraising costs are those incurred in seeking voluntary contributions, including the costs of disseminating information in support of the charitable activities. Where publicity incorporates details of shop and services, such costs have not been separated out to Shop & Services expenses, since it is impractical to do so.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management. These have been allocated to each of the elements of charitable expenditure as appropriate.
Governance costs are those incurred in ensuring that the company complies with its legal and statutory obligations.
18
## **1.4. Tangible Fixed Assets and depreciation**
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Freehold Buildings Straight line over fifty years Portable Buildings 15% reducing balance Leasehold Properties Straight line over period of lease Equipment 25% reducing balance Furniture, Fixtures and Fittings 15% reducing balance Motor Vehicles 25% reducing balance Sewage Treatment Plant 5% reducing balance Intangible Fixed Asset – Software 20% straight line
Freehold land is not depreciated.
The capitalisation thresholds for fixed assets are: £500 for equipment £1,000 for property e.g. ‘leasehold property improvements’, ‘furniture fixtures & furnishings’.
For 2021, due to the large volume of assets purchased to open new therapeutic work areas at the property developed at 58 Chester Street (a.k.a. Anchor Point) and only operating for 4 ½ months, the equipment and furniture, fixtures and fittings were aggregated and depreciated for 4 months instead of the full year which is normally taken when acquiring these assets.
## **1.5 Leasing**
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the Income & Expenditure Account so as to produce constant periodic rates of charge on the net obligations outstanding in each period.
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
## **1.6 Investments**
Fixed Asset Investments are stated at cost less provision for diminution in value.
Current Asset Investments are at the lower of cost and net realisable value.
## **1.7 Stock**
Stock bought for re-sale in the charity shops is valued at the lower of cost and net realisable value. Christmas tree stock is valued at a percentage of future re-sale value less harvesting & transportation costs. The percentage is based on accumulative years of growth over the number of years required to obtain five feet in height.
## **1.8 Fund Accounting**
Unrestricted Funds are incoming resources, which can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted Funds are to be used for specific purposes. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **1.9 Cash and Cash Equivalents**
Cash and cash equivalents comprise cash on hand and call deposits and other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
19
## **1.10 Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **2 Donations**
|General Donations
Gift Aid Donations
Income tax recoverable
Non-restricted income tax on restricted gifts
Tithes
Gifts in Kind|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
283,342
1,597,388
**1,880,730**
2,461,867
280,403
462,184
**742,587**
603,487
70,101
115,546
**185,647**
150,871
3,338
(3,338)
**-**
5,326
-
**5,326**
7,253
459,315
-
**459,315**
454,836|
|---|---|
||1,101,825
2,171,780
**3,273,605**
3,678,314|
## **3 Activities for generating funds**
|**Activities for generating funds**||
|---|---|
|Bag packing
Carol Singing
Calendars
Street Collections
Books, CDs, DVDs|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
36
-
**36**
823
145,004
-
**145,004**
125,259
-
-
**-**
-
134,451
-
**134,451**
68,689
1,671
-
**1,671**
1,245|
||281,162
-
**281,162**
196,016|
## **4 Incoming resources from charitable activities**
|All unrestricted
**Centre**
Motherwell
Hexham
Manchester
Derby
Birmingham
Anchor Point
Nottingham
**Totals**|funds:
**2021**
**2020**
**Shops**
**Therapeutic**
**Total**
**Shops**
**Therapeutic**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
4,228
145,997
**150,225**
1,279
156,451
157,730
185,843
277,550
**463,393**
217,301
243,881
461,182
85,141
180,701
**265,842**
111,568
147,522
259,090
269,357
426,329
**695,686**
287,388
515,110
802,498
404,375
390,490
**794,865**
406,763
430,602
837,365
-
51,597
**51,597**
-
-
-
187,413
371,408
**558,821**
215,370
461,948
677,318|
|---|---|
||**1,136,357**
**1,844,072**
**2,980,429**
1,239,669
1,955,514
3,195,183|
20
## **5 Investment Income**
|Interest from UK Bank Accounts and HMRC|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
128
-
**128**
1,080|
|---|---|
## **6 Other Incoming Resources**
|Covid-19 Government Support -Furlough Scheme
Covid-19 Government Support -Eat Out to Help Out
Covid-19 Government Support -Bus Rates Relief
Covid-19 Government Support -Grants
Covid-19 Government Support –BBLS interest
Covid-19 Government Support –SSP Rebate Scheme
Other Income|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
-
**-**
**-**
3,749
-
**-**
**-**
10,761
23,932
**-**
**23,932**
24,809
224,006
**-**
**224,006**
244,688
1,147
-
**1,147**
103
116
-
**116**
-
30,014
-
**30,014**
40,714|
|---|---|
||279,215
-
**279,215**
324,824|
The Covid-19 government support income has been recorded using the accrual model and the grants as revenue-based. There are no unfulfilled conditions or contingencies attached to the grants.
## **7 Cost of Generating Funds (Fundraising and Publicity)**
|Flyers
Advertising/Promotional Activities
Calendars
Betel Books
Signage|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
28,934
-
**28,934**
28,791
26,534
-
**26,534**
18,214
-
-
**-**
-
1,049
-
**1,049**
1,594
-
-
**-**
609|
|---|---|
||56,517
-
**56,517**
49,208|
## **8 Grants Payable**
|Number of
grants
Betel of Spain
1
Betel of India/Nepal
1
Betel of Kazakhstan
1
Ground Level
1
ISAAC
1
Other organisations
1
Individuals
162|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2021**
**Total**
**2020**
**Total**
**£**
**£**
**£**
**£**
119,750
-
**119,750**
118,630
20,000
-
**20,000**
-
15,000
-
**15,000**
-
360
-
**360**
510
-
-
**-**
75
115
-
**115**
675
115,624
-
**115,624**
105,497|
|---|---|
||270,849
-
**270,849**
225,387|
21
## **9 Charitable Activities**
|**Costs directly**
**related to**
**activities:**
Premises
Direct Costs
Vehicles
Residents
Voluntary workers’
costs
Staff & training
Communications
Events & meetings
Office
Equipment & tools
Legal & professional
Bank interest &
charges
Other costs
**Support costs**
**allocated to**
**activities:**
Voluntary workers’
costs
Communications
Office
Staff & training
Bank interest &
charges|**Shops**
**Other**
**Therapeutic**
**Work**
**Centre**
**Governance**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
431,565
162,579
1,089,535
-
**1,683,679**
1,241,779
343,962
445,054
-
-
**789,016**
813,717
129,334
217,249
350,298
-
**696,881**
637,364
-
-
469,810
-
**469,810**
494,940
37,378
53,078
-
-
**90,456**
78,947
111
26,045
19,860
-
**46,016**
24,959
16,918
15,262
8,710
-
**40,890**
46,914
-
-
48,006
-
**48,006**
26,281
14,615
3,570
617
-
**18,802**
31,351
12,717
109,884
1,181
-
**123,782**
113,618
25,208
-
5,050
10,085
**40,343**
60,554
5,529
10,149
104,533
-
**120,211**
130,261
9,748
16,415
54,013
24
**80,200**
91,136
59,915
55,005
56,374
9,015
**180,309**
158,136
16,908
15,526
15,914
2,545
**50,893**
43,749
8,959
8,245
8,459
1,351
**27,014**
25,264
33,942
35,001
37,217
5,587
**111,747**
119,776
5,678
1,508
6,662
-
**13,848**
11,983|
|---|---|
||**1,152,487**
**1,174,570**
**2,276,239**
**28,607**
**4,631,903**
4,150,729|
## **10 Operating Surplus**
|**0 Operating Surplus**|||
|---|---|---|
||**2021**|**2020**|
||**Total**|**Total**|
||**£**|**£**|
|Operating surplus is stated after charging:|||
|Depreciation and other amounts written off tangible assets|**334,428**|250,861|
|Amortisation of intangible assets|**166**|167|
|Loss (Gain) on disposal of tangible fixed assets|**7,452**|24,299|
|Auditor’s remuneration|**10,000**|9,500|
|Equipment Hire|**12,385**|11,553|
|Vehicle Hire|**6,051**|6,863|
22
## **11 Interest payable and similar charges** Included in this category is the following:
|On Unsecured Obligations and Supplier Balances
Hire purchase finance charges
On Bank Loans and Overdrafts
On Secured Loans repayable in five years or more|**2021**
**2020**
**Total**
**Total**
**£**
**£**
**111**
97
**16,407**
13,463
**4,210**
2,781
**97,788**
110,518|
|---|---|
||**118,516**
126,859|
## **12 Tangible Fixed Assets**
|**Cost**
At 1stJanuary 2021
Additions
Disposals
At 31stDecember
2021
**Depreciation**
At 1stJanuary 2021
On Disposals
Charge for the Year
At 31stDecember
2021
**Net Book Value**
At 31stDecember
2021
At 31stDecember
2020|**Freehold**
**Land &**
**Buildings**
**Long-term**
**Leasehold**
**Improvements**
**Short-term**
**Leasehold**
**Improvements**
**Equipment**
**Furniture**
**Fixtures**
**& Fittings**
**Motor**
**Vehicles**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
10,964,427
109,781
1,000
379,178
237,953
643,155
12,335,494|
|---|---|
||2,227,335
9,254
-
193,040
145,412
186,858
2,761,899
-
-
-
(66,877)
(45,058)
(79,503)
(191,438)|
||13,191,762
119,035
1,000
505,341
338,307
750,510
14,905,955|
||843,290
46,037
1,000
216,872
142,649
369,979
1,619,827|
||-
-
-
(49,674)
(42,246)
(66,763)
(158,683)
142,566
9,032
0
50,552
20,455
111,823
334,428|
||985,856
55,069
1,000
217,750
120,858
415,039
1,795,572|
||**12,205,906**
**63,966**
**0**
**287,591**
**217,449**
**335,471**
**13,110,383**|
||10,121,137
63,744
-
162,306
95,304
273,176
10,715,667|
The Freehold Land and Buildings are subject to legal charges of £4,154,848 (2020: £4,053,869).
Included above are assets held under finance leases or hire purchase contracts as follows:
|**Asset Description**
Equipment
Vehicles|**2021**
**Total**
**2020**
**Total**
**Net Book**
**Value**
**Depreciation**
**Charge**
**Net Book**
**Value**
**Depreciation**
**Charge**
**£**
**£**
**£**
**£**
**6,750**
**(2,250)**
9,000
(3,000)
**150,499**
**(50,166)**
120,985
(40,328)|
|---|---|
||**157,249**
**(52,416)**
129,985
(43,328)|
## **13 Intangible Assets**
|**Cost**
At 1stJanuary and 31stDecember 2021
**Amortisation**
At 1stJanuary 2021
**Charge for the Year**: Presenter Software
At 31stDecember 2021
**Total Intangible Asset**|£
29,807
166|**Total**
**£**|
|---|---|---|
|||**30,474**|
||||
|||**29,973**|
|||**501**|
23
## **14 Stocks**
Raw Materials and Consumables Finished goods and goods for resale **15 Debtors** Other Debtors Prepayments & Accrued Income
||**2021**|**2020**|
|---|---|---|
||**Total**|**Total**|
||**£**|**£**|
||**138,997**|115,233|
||**149,026**|180,162|
||**288,023**|295,395|
|**2021**|**2020**|
|---|---|
|**Total**|**Total**|
|**£**|**£**|
|**277,311**|137,983|
|**162,900**|147,417|
|**440,211**|285,400|
## **16 Creditors: amounts falling due within one year**
|VAT
Payroll Liabilities
Trade Creditors
Credit Card Accounts
Bank Loans (secured)
Net Obligations under Finance Leases & Hire Purchases (secured)
Other Loans (unsecured)
Other Loans (secured)
Accruals and Deferred Income|**2021**
**2020**
**Total**
**Total**
**£**
**£**
**2,183**
31,792
**2,467**
3,524
**549,687**
801,513
**6,968**
14,453
**119,618**
117,381
**63,871**
56,142
**23,824**
35,183
**26,266**
19,791
**66,664**
70,420|
|---|---|
||**861,548**
1,150,199|
## **17 Creditors: amounts falling due after more than one year**
|Bank Loans due in 2-5 years (secured)
Other Loans due in 2-5 years (secured)
Other Loans due in 2-5 years (unsecured)
Loans due in > 5 years (unsecured, repayable by instalments)
Loans due in > 5 years (secured, repayable by instalments)
Net Obligations under Finance Leases & Hire Purchases (secured)|**2021**
**2020**
**Total**
**Total**
**£**
**£**
**512,167**
508,948
**111,503**
87,204
**82,667**
105,705
**159,009**
159,230
**3,385,293**
3,320,545
**91,893**
84,478|
|---|---|
||**4,342,532**
4,266,110|
24
## **18 Analysis of Net Assets between Funds**
|Fund Balances at 31stDecember 2019 as
represented by:
Tangible Fixed Assets
Intangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities|**Unrestricted**
**Restricted**
**2021**
**2020**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
13,110,383
-
**13,110,383**
10,715,667
501
-
**501**
667
1,065,424
95,482
**1,160,906**
1,912,415
(861,548)
-
**(861,548)**
(1,150,199)
(4,342,532)
-
**(4,342,532)**
(4,266,110)|
|---|---|
||8,972,228
95,482
**9,067,710**
7,212,440|
## **19 Restricted Funds**
|**9 Restricted Funds**||
|---|---|
|**BIRMINGHAM**
E.M. Bell Trust - Holidays
Building Trades Training
Houston Charitable Trust -Theological
Training
Vardy Foundation –Leaving Support
Worcestershire Community Foundation
Houston Charitable Trust/Greatbach -
General Training
Anonymous - Boiler Replacement
L Holden Estate Legacy Gift -International
Betel Work
Support Gifts for Voluntary Workers
Sub-totals
**NOTTINGHAM**
Driving Lessons
Various Gifts - The Limes Residence
Gift from Individual -Resident Activities
Whelan, Paul/Karen - Vehicles
Ikon church
Manna Farm -New Residence
Whelan, Paul/Karen
The Jonas Trust
The Lady Hind Trust
The Charles Littlewood Hill Trust
M V Kelly Ltd – Residence Improvements
New Life Christian Fellowship Sleaford for
Manna Farm
Whelan, Paul/Karen – Resident Activities
Oaks Community Centre– for Manna Farm
Sub-totals|**At 1st**
**January**
**2021**
**Incoming**
**Outgoing**
**Transfers**
**At 31st **
**December**
**2021**
**£**
**£**
**£**
**£**
**£**
-
500
(500)
-
**-**
7,968
-
(768)
-
**7,200**
-
5,000
(4,225)
-
**775**
5,000
5,000
(6,368)
-
**3,632**
356
-
(356)
-
**-**
-
10,000
(2,335)
-
**7,665**
-
10,974
(10,974)
-
**-**
-
35,000
(35,000)
-
**-**
-
1,720
(1,720)
-
**-**|
||13,324
68,194
(62,246)
-
**19,272**|
||116
300
(416)
-
**-**
13,699
1,000
(8,017)
(6,682)
**-**
-
200
(200)
-
**-**
-
1,000
(520)
-
**480**
-
1,200
(1,200)
-
**-**
177,100
-
(177,100)
**-**
510,368
-
(510,368)
**-**
200,000
-
(200,000)
**-**
40,000
-
(40,000)
**-**
10,000
-
(10,000)
**-**
-
190,000
(142,219)
-
**47,781**
-
1,020
(1,020)
-
**-**
-
18,312
(18,312)
-
**-**
-
1,800
(1,800)
-
**-**|
||190,915
975,200
(173,704)
(944,150)
**48,261**|
25
|**ANCHOR POINT**
58 Chester St -Development & Kitting Out
Stewardship
Langley Charitable Trust
WEC UK
Eveson Charitable Trust
Cadbury Trust
Jerusalem Trust -Food Services Manager
Houston Charitable Trust –Pilates &
Dance Training
WEC UK - Hair Salon
NC4 (USA Church) - Infinite Arts
Sub-totals
**DERBY**
Foundation Derbyshire- Gardening Tools
Foundation Derbyshire- Residents'
Christmas meal
Sainsburys (Neighbourly) - New Chiller
Vehicles
One Stop Community Partnership
The Arnold Clark Community Fund
Whelan, Paul/Karen –Water System
Improvements
Sub-totals
**MANCHESTER**
Vardy Foundation – Covid Support for
Centre, Ther Work and Shops Areas
The Neighbourly Foundation - Training
Charity Services -Gardens Equipment
One Stop Community Partnership -
Vehicles
Sub-totals
**HEXHAM**
Vardy Foundation – Covid Support for
Centre, Ther Work and Shops Areas
Gift for Women's Ministry
Gift from Individuals -Family Meal
Sub-totals
**MOTHERWELL**
Gifts from Individuals –for Container purchase
Gift from Individual –for Resident
Entertainment
Gift from Individual –The Old Mill roof
Gift from Individual –Theological Training
Sub-total
**TOTALS**|**At 1st**
**January**
**2021**
**Incoming**
**Outgoing**
**Transfers**
**At 31st **
**December**
**2021**|
|---|---|
||**£**
**£**
**£**
**£**
**£**
(49,651)
100,235
122
(70,695)
**(19,989)**
-
510,000
-
(510,000)
**-**
-
150,000
-
(150,000)
**-**
-
92,040
-
(92,040)
**-**
-
50,000
-
(50,000)
**-**
-
5,000
-
(5,000)
**-**
8,830
21,000
(23,425)
-
**6,405**
1,185
-
(88)
-
**1,097**
-
20,460
-
-
**20,460**
-
731
-
-
**731**|
||(39,636)
949,466
(23,391)
(877,735)
**8,704**|
||-
2,000
(646)
-
**1,354**
-
500
(380)
-
**120**
-
11,000
-
-
**11,000**
-
1,000
-
-
**1,000**
-
1,000
-
-
**1,000**
-
19,274
-
(19,274)
**-**|
||-
34,774
(1,026)
(19,274)
**14,474**|
||25,282
37,000
(62,282)
-
**-**
-
1,500
-
-
**1,500**
-
2,946
-
-
**2,946**
-
1,000
-
(1,000)
**-**|
||25,282
42,446
(62,282)
(1,000)
**4,446**|
||**-**
73,000
(73,000)
**-**
**-**
-
200
(200)
-
**-**
-
161
(161)
-
**-**|
||-
73,361
(73,361)
-
**-**|
||800
-
-
(800)
**-**
300
939
(1,239)
-
**-**
-
25,000
-
(25,000)
**-**
-
2,400
(2,075)
-
**325**|
||1,100
28,339
(3,314)
(25,800)
**325**
**190,985**
**2,171,780**
**(399,324)**
**(1,867,959)**
**95,482**|
Transfers are made for funds expended on capitalised fixed assets such as property purchases, vehicles and equipment.
26
## **20 Financial Commitments**
At 31[st] December 2021, the company had annual commitments under non-cancellable operating leases as follows:
|1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22|**Land & Buildings and Vehicle**
**Leases**
Residence, Studley
Residence, Birmingham
Garage, Alvechurch
Greenhouse, Coventry
Residence, Redditch
Residence, Birmingham
Residence, Harborne
Shirley Shop, Shirley
Residence, Wythall
Warehouse, Birmingham
Residence, Birmingham
Yardley Wood Shop, Birmingham
Burton On Trent Shop, Derby
Newcastle Shop, Newcastle u Lyme
Benwell Shop, Newcastle u Tyne
Hexham Shop, Hexham
Residence, Hexham
Rising Café, Hexham
Renault DX19 EBU Furniture Van
Chorlton Shop, Manchester
Alive Church Café, Lincoln
Arnold Shop, Nottingham
**Total Financial Commitments:**|**Terms**
Month to month
Month to month
Month to month
Month to month
Month to month
Month to month
Through 21/5/2022
Through 09/04/2027
Rent review 10/04/2022
Month to month
Through 20/10/2022
Through 20/11/2045
Rent review every year
New Lease to be Agreed
Rent review every 5 years
Through 31/03/2024
Month to month
Through 25/11/2029
Through 22/04/2023
Through 01/09/26 rent free
Through 19/03/2023
Through 12/08/2023
Through 20/03/21 rent free
Through 13/03/2022
Month to month|**Break**
**Clause**
25/11/2022|**Rent**
**per**
**Annum**
**£**
6,000
11,940
15,000
1,800
9,600
13,140
11,400
57,000
11,040
14,000
60,096
23,000
47,000
35,000
20,000
31,500
0
8,592
8,038
0
5,000
15,000||**Total Lease**
**Commitment**
**£**
0
0
0
0
0
0
4,750
300,460
0
11,238
1,435,553
0
105,718
0
168,167
41,166
0
10,405
12,057
0
986
0|
|---|---|---|---|---|---|---|
|||||||2,090,500|
The above commitments can be analysed as follows:
The total of future minimum lease payments under non-cancellable operating leases for each of the following periods Not later than one year 249,200 Later than one year but not later than five years 624,766 Later than five years 1,216,534
27
## **21 Transactions with Trustees**
Trustee transactions are insignificant as most trustees cover their own costs pertaining to their duties as trustees (seven trustees in 2021, seven in 2020). However, significant related party expenses are incurred, as two (2020, two) of the trustees are the national operational directors of Betel of Britain, and four (2020, three) other related party individuals are involved in the furtherance of the charitable objectives. Kent and Mary Alice Martin, two of the trustees, were provided with rent free on-site accommodation for the furtherance of the charitable objectives; and two related party voluntary workers were provided offsite housing, also for the furtherance of the charitable objectives.
|urtherance of the charitable objectives.|||
|---|---|---|
||**2021**|**2020**|
||**Total**|**Total**|
||**£**|**£**|
|**Trustee Travel & Food associated with Trustee Duties**|**-**|-|
|**Related Party Transactions**|||
|Donations received in recognition of work done for the charity (including|||
|speaking)|**22,263**|20,691|
|Mileage/Travelling Expenses|**4,020**|3,838|
|Guest Hospitality/Entertainment|**249**|609|
|Training obtained for Additional Charitable Work|**4,612**|3,938|
|Travel/Food Costs incurred while Supporting Betel International Centres|**-**|394|
|Travel/Food while Visiting USA Supporters of Betel of Britain|**520**|100|
|Food/Subsistence while Travelling in the UK for Charitable Objectives|**1,057**|1,236|
|Attending Conferences (Accommodation, Travel and Food)|**240**|30|
|Ministry/Meetings Food and Drink|**625**|406|
|Other Accommodation|**-**|753|
## **22 Related party transactions**
Kent Martin, Director of Betel of Britain, is also a trustee of Betel of Czech Republic and Betel of South Africa. Elliott Tepper, Founder of Betel International and Director of Betel of Spain, is also a trustee of these Centres and many others. Regular gifts, as listed in Note 8, have been made during the year by Betel of Britain to other Betel Centres around the world.
## **23 Staff costs**
There were 3 part time employees and 3 full time staff during the year. (2020: 5 part time and 3 full time). No employees received emoluments greater than £60,000 in 2021 or 2020.
Input into Betel is given by 10 people who are WEC missionaries (2020: 12). Their support comes from churches and individuals and is channelled to them via WEC International.
||**2021**|**2020**|
|---|---|---|
||**Total**|**Total**|
||**£**|**£**|
|Wages and Salaries|**114,697**|120,042|
|Social Security|**6,684**|6,777|
28
## **24 Control of the Charity**
Control of the charity is vested in the trustees **.**
## **25 Contingent Liabilities**
There are no contingent liabilities.
## **26 Post Balance Sheet Events**
Work is still ongoing at the new Anchor Point property located in the Aston area of Birmingham. As of 31 December 2021, Betel has received specific donations and grants for the site development and kitting out totalling £2.9 million. The restaurant, conference/performing arts area and the administrative offices have been completed. We continue to seek donations to complete the conversion of the warehouse to include the 600 seat auditorium, beauty salon and soft play area with small cafe.
29
## **27 Statement of Financial Activities, year ended 31st December 2021, by Centre**
|**Incoming Resources**
**Incoming resources from generated funds**
Voluntary Income
Donations
Activities for generating funds
**Incoming resources from charitable**
**activities**
Shop Income
Other Therapeutic Work
**Total incoming resources from generated**
**funds and charitable activities**
Investment Income
Other Incoming Resources
**Total Incoming Resources**
**Resources Expended**
**Cost of generating funds**
Fundraising and Publicity
**Charitable Expenditure**
Grants Payable*
Shop Expenditure
Other Therapeutic Work
Centre Expenses
Governance Costs
**Total Charitable Expenditure**
**Total Resources Expended**
**Net Income for the year before transfers**
Central Office Transfers
**Net Income after central office transfers**|**Birmingham**
**Anchor**
**Point**
**Nottingham**
**Derby**
**Manchester**
**Hexham**
**Motherwell**
**Central**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
435,222
953,823
1,243,538
253,359
146,283
183,467
57,913
-
**3,273,605**
3,678,314
100,659
-
50,632
72,082
30,981
11,157
15,651
-
**281,162**
196,016
404,375
-
187,413
269,357
85,141
185,843
4,228
-
**1,136,357**
1,239,669
390,490
51,597
371,408
426,329
180,701
277,550
145,997
-
**1,844,072**
1,955,514
1,330,746
1,005,420
1,852,991
1,021,127
443,106
658,017
223,789
-
**6,535,196**
7,069,513
5
12
60
19
8
22
2
-
**128**
1,080
68,404
357
93,624
41,069
20,715
52,977
2,069
-
**279,215**
324,824
1,399,155
1,005,789
1,946,675
1,062,215
463,829
711,016
225,860
-
**6,814,539**
7,395,417
29,165
7,058
6,902
2,430
1,725
8,775
462
-
**56,517**
49,208|
|---|---|
||23,028
-
27,111
27,602
18,237
14,018
5,628
155,225
**270,849**
225,387
402,969
5,478
162,821
296,950
99,055
177,538
7,676
-
**1,152,487**
1,198,589
196,514
165,168
200,536
251,163
125,547
185,347
50,295
-
**1,174,570**
1,176,040
759,561
28,537
650,967
283,105
154,004
279,011
121,054
-
**2,276,239**
1,895,778
12,023
293
5,733
3,992
1,506
3,103
1,957
-
**28,607**
27,423|
||1,394,095
199,476
1,047,168
862,812
398,349
659,017
186,610
155,225
**4,902,752**
4,376,116|
||1,423,260
206,534
1,054,070
865,242
400,074
667,792
187,072
155,225
**4,959,269**
4,425,324|
||(24,105)
799,255
892,605
196,973
63,755
43,224
38,788 (155,225)
**1,855,270**
2,970,093
(3,752,999)
4,106,373
(60,247)
(250,835)
(107,801)
(72,329)
(17,387)
155,225
-
-|
||**(3,777,104)**
**4,905,628**
**832,358**
**(53,862)**
**(44,046)**
**(29,105)**
**21,401**
-
**1,855,270**
2,970,093|
* for Centres: Grants payable are Gifts to Individuals. *for Central: Grants Payable are gifts to support organisations with similar aims as Betel. (e.g. Betel in India) Central Office Transfers are to/from a 'Central' pool - negative figures are contributions to this pool, positive figures are withdrawals from. Nothing is left in this central pool at year end.
30
## **28 Balance Sheet at 31[st] December 2021, By Centre**
## **Anchor**
|**Fixed Assets**
Tangible Assets
Intangible Assets
**Current Assets**
Stocks
Debtors
Cash at Bank and in Hand
**Creditors: amounts falling due**
**within one year**
**Net Current Assets**
**Total Assets less Current**
**Liabilities**
**Creditors: amounts falling due**
**after more than one year**
**Net Assets**
**Funds**
Unrestricted Funds
Restricted Funds
**Total Funds**|**Birmingham**
**Point**
**£**
**£**
1,343,959
5,887,863
501
-|**Nottingham**
**Derby**
**Manchester**
**Hexham**
**Motherwell**
**2021**
**2020**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
2,883,699
1,087,638
594,288
411,295
901,641
**13,110,383**
10,715,667
-
-
-
-
-
**501**
667|
|---|---|---|
||1,344,460
5,887,863|2,883,699
1,087,638
594,288
411,295
901,641
**13,110,884**
10,716,334|
||39,517
5,654
135,883
200,227
22,626
(8,900)|70,377
46,039
12,149
113,728
559
**288,023**
295,395
32,718
33,217
9,368
22,437
6,361
**440,211**
285,400
149,441
166,485
76,690
17,478
8,852
**432,672**
1,331,620|
||198,026
196,981
413,176
67,290|252,536
245,741
98,207
153,643
15,772
**1,160,906**
1,912,415
189,996
41,643
10,603
75,785
63,055
**861,548**
1,150,199|
||(215,150)
129,691|62,540
204,098
87,604
77,858
(47,283)
**299,358**
762,216|
||1,129,310
6,017,554
832,079
1,111,926|2,946,239
1,291,736
681,892
489,153
854,358
**13,410,242**
11,478,550
1,231,176
429,357
-
244,357
493,637
**4,342,532**
4,266,110|
||**297,231**
**4,905,628**|**1,715,063**
**862,379**
**681,892**
**244,796**
**360,721**
**9,067,710**
7,212,440|
||277,959
4,896,924
19,272
8,704|1,666,802
847,905
677,446
244,796
360,396
**8,972,228**
7,021,455
48,261
14,474
4,446
-
325
**95,482**
190,985|
||**297,231**
**4,905,628**|**1,715,063**
**862,379**
**681,892**
**244,796**
**360,721**
**9,067,710**
7,212,440|
31