## **BETEL OF BRITAIN**
**Report and Financial Statements Year ended 31[st] December 2022**
**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/Anchor Point, Derby, Hexham, Manchester, Motherwell and Nottingham 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 - 9|
|Independent Auditors’ Report to the Members|10 -12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Statement of Cash Flows|15|
|Notes to the Financial Statements|16 – 29|
## **Betel of Britain Trustees Report for 2022**
The trustees are pleased to give their report for the year ending 31st December 2022.
2022 saw us remember and celebrate over 25 years of Betel being in and serving the UK. We look forward expectantly to the future ahead, whilst continuing to navigate the post-pandemic climate. In the midst of so much economic and social turbulence we remain dedicated to helping some of society’s most hurting men and women transform their lives and impact society, inspiring resilience in our men and women through living, working and serving together as vital contributors to our community.
During such uncharted seasons we are reminded that Betel’s work would not be possible without the hard work and commitment of our leadership team and volunteers who walk alongside our residents daily to help them realise their future and hope. We also remain truly grateful to those individuals, landlords, trusts, churches and companies who have partnered with us in different ways for the sake of our men and women. Being part of such unity and vision has been a real encouragement when the scale of the addiction problem and the impact on society seems overwhelming. Perseverance and co-labouring matters. 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 560 men and women lived in Betel UK communities during 2022 (2021 - 518). This number includes both new and existing residents. Whilst Betel continues to recover from the pandemic, we are encouraged by the overall increase in number, which generally represents an increase of new entries. Our doors continue to open to those seeking freedom from addiction free of charge.
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**
The past few years have been immensely challenging but also inspiring as we have continued to travel through new territory. It has enabled us to review many of our processes including our business models to ensure they continue to work in the current climate. The core aim is to remain accessible and welcoming to enable our men and women to find lifelong restoration. This reflection has also birthed a three-year strategy:
_Rebuilding Centre Numbers and Greater Partnerships Post Pandemic_ – We remain committed to reaching out in 2023 to churches, drop-in centres, prisons, magistrate courts and the needy on the streets, both at a local level across our centres as well as nationally. We aim to rebuild partnerships, arrange speaking engagements and make new contacts to raise awareness of our ability to serve the wider community in helping those struggling with addiction in a way local communities are unable to do.
_Pilot Detox -_ In January 2023, we began work with NHS addictions specialist Dr. D. Cavanaugh to pilot a medicated detox service to help accelerate the entrance of new residents. Whilst currently being piloted for men coming to our Birmingham centre, the plan is to role this out nationally including for women by the end of 2023. Our ambitious goal is to host 400 recovering men and women free of charge within 3 years’ time.
_Restructuring Business Strategies –_ Given the uncertain economic climate, we continue to review our existing business strategies to make them as cost effective as possible whilst being open to consider new business ventures into which to possibly expand. The primary purpose for our charitable businesses continues to be helping as many people as we can through their recovery. Whilst our income streams have remained strong, the challenge has been to manage operating costs with the sharply increasing prices of fuel, utilities and interest rates. Our commitment to be as financially self-sufficient as possible whilst training recovering men and women in an increasing variety of employable skills has been a challenge in recent years with spiralling costs. We have been extremely grateful to supporters and trusts who understand us and are willing to partner with us financially.
_Anchor Point Project_ – Being more than halfway through to completing Phase 3, and subject to raising the remaining funds, we hope to finish the build by Autumn 2023. Our four existing social enterprises will interface with three additional businesses (a children’s soft play, a beauty salon and a conferencing/catering suite) to create a bustling, family friendly community hub. Under one roof, all seven businesses (restaurant, catering, events hire, Infinite Arts, conferencing, beauty salon and children’s soft play) will be run by some 60 recovering men and women, showcasing their transformed lives and promoting Betel’s businesses and recovery service to thousands. Anchor Point aims to be an encouragement to our residents as they see the impact of their daily good choices, inspiring customers, families and members of the local community who benefit from our social enterprises, as well as inner-city professionals who seek to find out more.
1
The trustees acknowledge that the development of Anchor Point is the largest investment of its kind in the charity’s history (as set out in more detail in the Financial Review). We also appreciate, given the size of the venture, that the business start-ups will take time to achieve profitability as we build a customer base in a deprived ward and further afield. This development was essential to the longer-term vision and expansion of Betel. As such, the trustees keep abreast of these financial matters whilst continuing to keep our sights on the longer-term goal of our social enterprises helping to train Betel’s recovering men and women whilst also creating a community hub. Once all charitable businesses are fully functioning we expect Anchor Point to become a net contributor to Betel’s wider activities.
_Wholeness Development_ – We remain committed to the development and training of Recovery Centre leaders and Directors nationwide, as well as to our residents generally. To these ends, we continue to host national conferences regularly and arrange support for couples within Betel to build healthy relationships. We also encourage our men and women to parent well and pursue restoration with their own wider families. Healthy leaders create healthy families which can invest well in and impact society positively.
_Social Media/Raising Awareness_ – Our in-house Betel Social Media Marketing Team, working with professionals, continues to build skills and expertise in-house whilst increasing our advertising presence to raise awareness of how Betel can help individuals and partner with local initiatives. Our landscape gardening, internet furniture, house clearance, Rising Café restaurants, food catering and Anchor Point Events Hire businesses have all benefitted from this intentional investment. Given the diverse facets of Betel, communicating what we do requires a lot of time and effort. We are grateful for our marketing team and their passion to share the vision of Betel across the various social media platforms.
_Covid-19_ – Whilst the impact of the pandemic exacerbated by the general economic and social climate in 2022 and 2023 has been challenging, we continue to persevere as good stewards of what we have, whilst fixing our eyes on Christ as our hope. We remain as committed as ever to our calling as a community, fully supporting those in the Betel communities on the road to recovery and wholeness.
## **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 are 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. The complex issues with which our men and women come to us requires much time, patience and compassion to walk through life with them and help them find freedom. Such peer-led mentoring and training impacts the individual, but inevitably impacts their family and friends, particularly their children as well as society in general. Many people regularly share about the impact of the transformed lives of our residents. 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.
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## **Achievements and Performance**
**Weekly Average Number of Residents:** In 2022, the weekly average number of residents decreased to 202. Given that the percentage this past year of those who left Betel during the first two weeks of withdrawal was actually 5% less than the 12-year average, it is likely that this decrease also reflects the number of long-term residents who moved on from Betel compared to the number of new people who entered this past year.
**To set this in context the figures for the last thirteen years are shown.**
|2010|–|192|2014|–|262|2018|–|319|2022|–|202|
|---|---|---|---|---|---|---|---|---|---|---|---|
|2011|–|229|2015|–|277|2019|–|309||||
|2012|–|244|2016|–|280|2020|–|266||||
|2013|–|252|2017|–|302|2021|–|232||||
Given the need for our help in society we are confident that these numbers will gradually increase again over time. We are aware that the decision to change is a personal choice. As such, we seek to be available for as many people as possible who need our help whilst investing on an individual basis in those who really commit to their recovery. We did that when Betel was just starting with a small team and continue with that ethos today. We envisage that the offer of detox will help to increase numbers, but this may take a few years to raise awareness and for our figures to eventually reflect this.
## **Overview of 2022 Statistics:**
- A total of 560 individual men and women lived in Betel UK communities during 2022 (518 in 2021).[1]
- There were 418 new entries into Betel in 2022 (decreased from 678 in 2019 but rising from 345 in 2020 and 384 in 2021).
- The average age of new entries was 37 years.
- 29% of new entrants had abused substances for more than 10 years, and an additional 26% for more than 20 years.
- At least 46% of new entrants had criminal records, and 54% were homeless or living in unstable conditions prior to entry.
- 58% of new entrants had children (62% of female new entrants had children).
From 1996 to 2022 8,913 individuals have entered into a Betel UK centre. There has been a total of 13,692 entries which includes multiple stays by some of those individuals.
## **Increased Support for Women**
Of the 8,913 individuals who entered Betel UK from 1996-2022, 1,269 were women. Our continued provision of support for women is reflected in the table below. Given that our information for women is collated for a 5- year period the next set of figures won’t be available until 2025. Whilst our numbers for women are lower than pre-pandemic levels we continue to let people know of the support we can provide, with spaces for up to around 70 women across four of our centres.
**----- Start of picture text -----**
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
**----- End of picture text -----**
**Anchor Point – The Impact to Date:** With Phase 3 looking to be built out by Autumn 2023, we are preparing the teams to lead the beauty salon, soft play area and conference facility. Our presence at Anchor Point in less than two years has already led to a regular clientele being built up at the Rising Cafe. The community atmosphere at Anchor Point continues to grow, and we are confident that this will develop further as our other social enterprises start up, the aim being to have businesses to train our men and women whilst benefitting the local area.
**Anchor Point Hiring Facilities:** Our Anchor Points Events Hire social enterprise has also seen Anchor Point rented out to a diverse range of groups including the NHS, dancers performing for the Commonwealth Games in Birmingham, awards ceremonies, wedding receptions and as a venue for performing arts students from Birmingham City University amongst other things. Interest in hiring our facilities continues to grow. In addition, three churches hire the facility including Anchor Point Church.
> 1 Whilst calculating the 2022 statistics, one error on the 2021 statistics was found. Rather than 597 unique individuals (as reported in last years’ accounts) there were 518.
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## **Betel’s Impact**
The lifting of Covid-19 restrictions in 2022 enabled us to resume as much as possible many of our prepandemic events. These, combined with our continued peer-led mentoring, training and support, enabled our men and women to be encouraged by wider teaching and interaction with residents from other centres.
_National Conferences and Events:_ In 2022 the number of our national conferences were able to increase, and in 2023 they returned to pre-pandemic levels. This is a real encouragement as the space at Anchor Point enables us to welcome people from around the UK to attend and enjoy the teaching, worship and fellowship. We also resumed our annual women’s conference in October 2022 where Joanna Hargreaves was our speaker. Over 70 women attended and were equipped and encouraged. We are looking forward to the women’s conference in October 2023. These events continue to be well attended by Betel residents as well as people outside of the Betel residential communities.
_Training:_ There continues to be a variety of training provided across the centres. We remain truly grateful for those supporters who have helped cover the cost of a number of training courses for our men and women to attain driving and digger licences and attend theological training above other things. This support genuinely makes such a difference as well as encouraging our men and women with skills to invest in whilst at Betel as well as increasing their employability when they choose to move on.
_Music Training:_ Betel continues to invest in musicianship with the focus on teamwork. The impact of this on our community is very real, with many men and women commenting on the difference this has on helping them build confidence as part of their recovery.
_Infinite Arts – Music, Arts and Creative Development:_ Our Infinite Arts team continues passionately to seek ways to combine the creative arts together with training for our men and women. As a social enterprise, the team hosted a children’s performing arts workshop week in 2022. Their work also included a performance at the 25[th] Anniversary and a Christmas play that included a number of our men and women. April 2023 also saw another powerful performance in the run up to Easter together with the creative arts teams who provided three beautiful reflective areas to ponder over the Easter message of hope. The Infinite Arts team are also holding a two-week arts internship taster session over June and July 2023, and they are considering ways to host a national conference for creatives in 2024. The opportunity that this provides for our men and women really is unique.
**----- Start of picture text -----**
Easter Performance 2023
**----- End of picture text -----**
_Internship Training Programme:_ Four interns served as part of Betel of Britain’s Internship programme in 2022, 3 of whom have committed to serve with us long-term. In 2023 to date 4 interns are due to serve with us. We are also looking forward to how the Infinite Arts internship programme progresses.
_SROI study:_ Following on from the Just Economics study of 2022 we continue to collect survey responses from our residents at set stages of their journey with us to review and learn from the responses.
_Building community, impacting society:_ We regularly get feedback on how much the transformed lives of our men and women impact and encourage professionals and individuals in society.
_Supporting Restoration:_ We remain fully committed to helping support our men and women in restoring family relationships. In November 2022 senior leaders and centre directors attended a training day in family law matters to help us understand legal procedures and protocols. It shows our residents how much we want to help them rebuild relationship with their children as they pursue their recovery.
4
_Restoring the Foundation (RTF)_ : RTF sessions continue to be held ministering to and mentoring our men and women, with extremely positive feedback and results.
_Church Relationships and Theological Colleges’ Visits:_ Several theological students from Wycliffe Hall, Ridley Hall and Trinity College have come to serve at our Birmingham centre in 2023 on social placements. We are grateful for this partnership and were encouraged by the impact of the lives of our men and women on these students. We continue to have a number of visits from churches who are partnering with us on mission trips. Visitors always comment on how positively they have been impacted by the community.
_Criminal Justice Sector Impact:_ Prison visits resumed, but slowly due to the reduced numbers of longer serving men and women able to lead the teams. We remain committed to engaging and working with the Criminal Justice Sector as much as possible and have had increased engagement with particularly the West Midlands probation and magistrates to raise awareness of the help we offer.
_Outreach:_ Our outreach teams continue to build relationships with those living on the streets, as well as building links with drop-in centres, hostels and other homeless organisations.
_Wider community involvement, Carol singing_ – Carol singing over the Christmas season continues to bring joy and hope and raise awareness of Betel across the country. So many passers-by comment on the positive influence our presence brings. We are truly grateful to those councils and supermarkets who support us running these events. Ongoing community support and conversations emphasise how important this venture has become, especially encouraging those whose family members may be struggling with addiction issues.
_Wider community impact, Helping the Next Generation_ – Members of our Birmingham team continue to mentor at a local academy and have spoken at two assemblies and been on a panel of a youth drugs initiative. Whilst it looks likely due to our reduced numbers that the mentoring may need to stop, we are looking at ways to continue partnering with the school to share and encourage at assemblies.
## **Financial Review**
2022 has been both an amazing year and a challenging year financially. Betel received significant restricted gifts to make some much needed repairs to our recovery residences and to re-start work developing our social enterprise centre, Anchor Point, into multiple business areas to create additional work options for our recovering men and women. However, the current economic climate, namely steep rises in energy, mortgage interest rates and fuel costs have alone accounted for nearly £175,000 of 2022’s unrestricted net income loss. Added to these were a significant reduction (due to the pandemic) of more than 100 residents who help generate resources participating in their therapeutic work, along with the added non-capital expenses of bringing Anchor Point’s new businesses to profitability, have together put a considerable strain on general operations. The resulting deficit of £219,915 in Unrestricted Net Income is only the second annual loss recorded since year-end 1996. The following financial information summarises the effect of rising costs.
||**2022**|2021|
|---|---|---|
||**£**|£|
|**As Per Statement of Financial Activities**|||
|Unrestricted Net Income (Loss) for the year before Transfers|**(219,915)**|**82,814**|
|(includes depreciation expense)|||
|Covid-19 Government support received in 2021 vs. 2022|**-**|**(229,369)**|
|Unrestricted Net Income adjusted for government support|**(219,915)**|**(146,555)**|
|**Cost Differences between 2022 and 2021**|||
|Depreciation expense increase|**116,441**|**-**|
|Major building repairs occurring in 2021 and not 2022|**-**|**118,935**|
|Utility cost increase|**80,756**|**-**|
|Vehicle fuel cost increase|**50,478**|**-**|
|Interest cost increase|**43,626**|**-**|
|Net other cost decrease, mostly due to lower resident numbers|**(40,768)**|**-**|
|**Unrestricted Net Income (Loss) adjusted for Economic**
**Climate and Newly Developing Businesses Carrying Costs**|**30,618**|**(27,620)**|
Concerted efforts have been made to address the financial situation by increasing charges for services provided and products sold by the businesses, finding other sources for business direct costs, consolidating residences to reduce overhead housing costs and reducing daily use of multiple vehicles as often as feasible. In the meantime, the trustees are looking into other means of generating funds to support the recovery work of Betel. Cost reduction plans also include installation of an array of solar panels at Anchor Point, for which we are actively seeking donated funds.
5
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 (which rose through 2022).
Our Furniture Shop Revenue surplus (including the donations received in our shops from gift aided furniture sales and the tax reclaimed on these sales) decreased due to the still faltering economy, a decrease in gift aided donated furniture and an increase in vehicle fuel and utility costs. Internet trade sales, which spiked during pandemic lockdowns, predictably decreased by 7%, but as a percentage of total Shop Revenue grew 1%. However, we still anticipate growth in internet trade as we continue to shift our focus from high-overhead retail shops. Several shops were closed in 2022 to reduce overhead costs and to focus more on internet trade.
With the opening of the café at Anchor Point in August 2021, and therefore a full year of operation in 2022 (and no Covid restrictions), the contribution from our Rising Cafés to the overall Other Therapeutic Work Revenue rose to 25% (from 18% in 2021).
Whilst revenue at Anchor Point increased in 2022 (as indicated by the percentage increase of Betel’s Rising Cafés contribution to the overall Other Therapeutic Work Revenue), the income potential is still being developed. As a result, other Therapeutic Work Revenue surplus decreased significantly due to a full year’s operation in the new businesses at Anchor Point. With twelve months of operations for the Café and Building/Events Hire, costs exceeded income by over £263k (2021: £120k). Other therapeutic work areas are still being impacted by reduced resident numbers, but the gardens surplus increased by £9,955 (2021: reduced by £233k). The café in Hexham had a reduced surplus due to a significant change in workers, but the café in Nottingham generated a greater surplus as it had a full twelve months of post-Covid operations in 2022.
Overall, therapeutic work (including gift aided furniture and the associated gift aid tax) generated 51% (2021: 48%) of the revenue of the charity. Combining 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, the residents generated 77% (2021: 81%) of general revenue (total revenue adjusted for restricted capital improvement donations, in-kind food donations and government support).
Our modest costs of administration remain well under control.
The rest of the revenue was received in donations and gifts, the last of Covid-19 government support, various grants, and in-kind donations for food and vehicles.
## **Principal Funding Sources – Therapeutic Work**
51% of revenue in 2022 (48% in 2021) was generated by our therapeutic work areas (including donations generated by gift aided furniture) and has been applied to the maintenance and expansion of the same and the support and provision of housing for our residents. There was a 3% increase in 2022 over 2021, but it is still lower than percentages in pre-Covid years, and because of significant donations for capital improvements.
Below are the results for our furniture shops, restoration and other therapeutic work (principally gardening/tree work, cafés, events/building hire 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 grants received to help with our social enterprise costs. We have presented the financial information below adjusted for Gift Aided Donations as well as Expenditures paid from Restricted Gifts to arrive at the surplus generated by Unrestricted activities.
|**Shop/Furniture Trade Summary**
**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**
Shop Costs paid from Restricted Gifts
Shop Surplus (Unrestricted)|**2022**
2021
**£**
£
**1,090,420**
1,136,357
**1,066,309**
1,152,487|
|---|---|
||**24,111**
(16,130)
**149,232**
236,824
**37,308**
59,206|
||**210,651**
279,900
**3,872**
16,111|
||**214,523**
296,011|
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|**Other Therapeutic Work Summary**
**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**
Other Therapeutic Work Costs paid from Restricted Gifts
Other Therapeutic Work Surplus (Unrestricted)|**2022**
2021
**£**
£
**1,852,478**
1,844,072
**1,418,055**
1,174,570|
|---|---|
||**434,423**
669,502
**26,401**
55,477|
||**460,824**
724,979|
## **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 2022 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. We continue to apply for and receive 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 to 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.
Food donations are received from various national stores and restaurants including Aldi, Brakes, Chapman in Butchers Wishaw, Costco, Greggs, His Church Limited, KFC, Lidl, Marks & Spencer, Morrisons, Nandos, Ocado, Sainsburys, Tesco and Waitrose. Although there has been a decrease in these donations (assumed due to an increase in the demand for food donations across the nation and shops tightening food purchases to eliminate excess food), 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.
Our major fundraising events in the run up to Christmas produced solicited donations totaling £266,951 (2021 - £281,162).
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 £19,832 (2021: £249,201) in Covid-19 government support business rates relief and grants for qualifying properties (2021 included loan interest reduction from a £50k bounce-back loan).
## **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, the policy is currently being reviewed by a committee designated by the trustees and should be finalised for trustee approval later in 2023.
## **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.
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## **Trustee Induction and Training**
New trustees are provided with an induction pack containing charity commission guidance and are fully committed to the ethos of Betel.
## **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-one countries on all major continents (including Betel USA, which is in the process of being re-opened). Betel was started by personnel from WEC International, 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.
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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 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 22 August 2023 and signed on its behalf by
Kent Martin _Trustee and Director_
9
## **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 2022, 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
10
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
11
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: 31 August 2023
12
## **Betel of Britain**
## **Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31[st] December 2022**
|**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 (Loss) 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**
**2022**
**Total**
**2021**
**Total**
**£**
**£**
**£**
**£**
1,060,982
1,837,332
**2,898,314**
3,273,605
266,951
-
**266,951**
281,162
1,090,420
-
**1,090,420**
1,136,357
1,852,478
-
**1,852,478**
1,844,072|
|---|---|
||4,270,831
1,837,332
**6,108,163**
6,535,196
516
615
**1,131**
128
84,728
-
**84,728**
279,215|
||4,356,075
1,837,947
**6,194,022**
6,814,539|
||29,345
8,200
**37,545**
56,517|
||178,544
152,465
**331,009**
270,849
1,062,437
3,872
**1,066,309**
1,152,487
1,391,654
26,401
**1,418,055**
1,174,570
1,882,686
195,020
**2,077,706**
2,276,239
31,324
-
**31,324**
28,607|
||4,546,645
377,758
**4,924,403**
4,902,752|
||4,575,990
385,958
**4,961,948**
4,959,269|
||(219,915)
1,451,989
**1,232,074**
1,855,270
1,090,568
(1,090,568)
**-**
-|
||870,653
361,421
**1,232,074**
1,855,270|
||8,972,228
95,482
**9,067,710**
7,212,440|
||9,842,881
456,903
**10,299,784**
9,067,710|
The notes on pages 16 - 29 form an integral part of these accounts
13
## **Betel of Britain Company Number: 03998028 Balance Sheet at 31[st] December 2022**
|**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**|**2022**
**£**
**£**
**13,818,550**
**334**
**13,818,884**
**265,551**
**292,355**
**744,867**
**1,302,773**
**899,783**
**402,990**
**14,221,874**
**3,922,090**
**10,299,784**
**9,842,881**
**456,903**
**10,299,784**|**2022**
**£**
**£**
**13,818,550**
**334**
**13,818,884**
**265,551**
**292,355**
**744,867**
**1,302,773**
**899,783**
**402,990**
**14,221,874**
**3,922,090**
**10,299,784**
**9,842,881**
**456,903**
**10,299,784**|**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|
|---|---|---|---|---|
|||**13,818,884**
**402,990**||13,110,884
299,358|
||**1,302,773**
**899,783**||1,160,906
861,548||
||||||
|||**14,221,874**
**3,922,090**||13,410,242
4,342,532|
|||**10,299,784**||9,067,710|
|||**9,842,881**
**456,903**
**10,299,784**||8,972,228
95,482
9,067,710|
The Financial Statements were approved by the Board on 22 August 2023 and signed on its behalf by
## **Kent Martin, Director**
The notes on pages 16 – 29 form an integral part of these accounts
14
## **Betel of Britain Statement of Cash Flows for the year ended 31[st] December 2022**
|||||**2022**|**2021**|
|---|---|---|---|---|---|
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
||**Notes**|**£**|**£**|**£**|£|
|**Cash flows from operating activities:**||||||
|**Net cash provided by (used in) operating**|Table|||||
|**activities**|1|**217,065**|**1,477,995**|**1,695,060**|1,756,144|
|**Cash flows from investing activities:**||||||
|Proceeds from sale of fixed assets||**14,946**|**-**|**14,946**|25,303|
|Purchase of intangible asset||**-**|**-**|**-**|-|
|Purchase of property, plant and equipment||**(86,750)**|**(1,090,568)**|**(1,177,318)**|(2,761,899)|
|**Net cash provided by (used in) investing**||||||
|**activities**||**(71,804)**|**(1,090,568)**|**(1,162,372)**|(2,736,596)|
|**Cash flows from financing activities**||||||
|Repayments of borrowing||**(220,493)**|**-**|**(220,493)**|(278,462)|
|Cash inflows from new borrowing||**-**|**-**|**-**|359,966|
|**Net cash provided by (used in) financing**||||||
|**activities**||**(220,493)**|**-**|**(220,493)**|81,504|
|**Change in cash and cash equivalents in the**||||||
|**reporting period**||**(75,232)**|**387,427**|**312,195**|(898,948)|
|**Cash and cash equivalents at the beginning**||||||
|**of the reporting period**||**337,190**|**95,482**|**432,672**|1,331,620|
|**Cash and cash equivalents at the end of the**|Table|||||
|**reporting period**|2|**261,958**|**482,909**|**744,867**|432,672|
|||||**2022**|**2021**|
|||**Unrestricted**|**Restricted**|**Total**|**Total**|
|||**£**|**£**|**£**|£|
|**Table 1: Reconciliation of net movement in funds to net cash flow from operating**||||**activities**||
|**Net income (loss) for year before transfers**||**(219,915)**|**1,451,989**|**1,232,074**|1,855,270|
|**Adjustments for:**||||||
|Depreciation||**450,869**|**-**|**450,869**|334,428|
|Amortisation of intangible assets||**167**|**-**|**167**|166|
|Loss/(profit) on disposition of assets||**3,335**|**-**|**3,335**|7,452|
|(Increase)/decrease in stocks||**22,472**|**-**|**22,472**|7,372|
|(Increase)/decrease in debtors||**147,856**|**-**|**147,856**|(154,811)|
|Increase/(decrease) in creditors||**(187,719)**|**26,006**|**(161,713)**|(293,733)|
|**Net cash provided by (used in) operating activities**||**217,065**|**1,477,995**|**1,695,060**|1,756,144|
|**Table 2: Analysis of cash and cash equivalents**||||||
|Cash in hand||**46,456**|**-**|**46,456**|48,678|
|Notice deposits (less than 30 days)||**286,499**|**482,909**|**769,408**|451,077|
|Overdraft facility repayable on demand||**(70,997)**|**-**|**(70,997)**|(67,083)|
|**Total cash and cash equivalents**||**261,958**|**482,909**|**744,867**|432,672|
The notes on pages 16 - 29 form an integral part of these accounts
15
## **Betel of Britain**
## **Notes to the Financial Statements For the year ended 31[st] December 2022**
## **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.
16
## **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. For 2022, a full year of depreciation has been taken for the completed areas.
## **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 to eight 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.
17
## **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**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
540,666
1,657,901
**2,198,567**
1,880,730
182,355
143,545
**325,900**
742,587
45,589
35,886
**81,475**
185,647
-
-
**-**
-
1,554
-
**1,554**
5,326
290,818
-
**290,818**
459,315|
|---|---|
||1,060,982
1,837,332
**2,898,314**
3,273,605|
## **3 Activities for generating funds**
|Bag packing
Carol Singing
Street Collections
Books, CDs, DVDs|**Unrestricted**
**Restricted**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
-
-
**-**
36
261,310
-
**261,310**
145,004
4,195
-
**4,195**
134,451
1,446
-
**1,446**
1,671|
|---|---|
||266,951
-
**266,951**
281,162|
## **4 Incoming resources from charitable activities**
|All unrestricted
**Centre**
Motherwell
Hexham
Manchester
Derby
Birmingham
Anchor Point
Nottingham
**Totals**|funds:
**2022**
**2021**
**Shops**
**Therapeutic**
**Total**
**Shops**
**Therapeutic**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
7,689
118,734
**126,423**
4,228
145,997
150,225
191,438
234,336
**425,774**
185,843
277,550
463,393
76,970
141,112
**218,082**
85,141
180,701
265,842
267,044
414,954
**681,998**
269,357
426,329
695,686
355,614
338,507
**694,121**
404,375
390,490
794,865
-
198,811
**198,811**
-
51,597
51,597
191,665
406,024
**597,689**
187,413
371,408
558,821|
|---|---|
||**1,090,420**
**1,852,478**
**2,942,898**
1,136,357
1,844,072
2,980,429|
18
## **5 Investment Income**
|Interest from UK Bank Accounts and HMRC|**Unrestricted**
**Restricted**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
516
615
**1,131**
128|
|---|---|
## **6 Other Incoming Resources**
|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**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
7,194
**-**
**7,194**
23,932
12,638
**-**
**12,638**
224,006
-
-
**-**
1,147
-
-
**-**
116
64,896
-
**64,896**
30,014|
|---|---|
||84,728
-
**84,728**
279,215|
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**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
12,449
-
12,449
28,934
15,322
8,200
23,522
26,534
-
-
-
-
1,431
-
1,431
1,049
143
-
143
-|
|---|---|
||29,345
8,200
37,545
56,517|
## **8 Grants Payable**
|Number of
grants
Betel of Spain
1
Betel of India/Nepal
1
Betel of Kazakhstan
1
Betel International
1
Betel USA
1
Ground Level
1
Other organisations
-
Individuals
109|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2022**
**Total**
**2021**
**Total**
**£**
**£**
**£**
**£**
78,000
100,000
**178,000**
119,750
-
-
**-**
20,000
-
-
**-**
15,000
-
50,000
**50,000**
-
6,000
-
**6,000**
-
360
-
**360**
360
-
-
**-**
115
94,184
2,465
**96,649**
115,624|
|---|---|
||178,544
152,465
**331,009**
270,849|
19
## **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**
**2022**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
384,359
291,968
909,405
-
**1,585,732**
1,683,679
285,266
466,476
-
-
**751,742**
789,016
124,894
244,996
375,302
-
**745,192**
696,881
-
-
375,208
-
**375,208**
469,810
44,280
73,049
-
-
**117,329**
90,456
120
20,431
19,878
**40,429**
46,016
12,617
14,551
7,870
-
**35,038**
40,890
-
-
67,378
-
**67,378**
48,006
11,443
4,872
418
-
**16,733**
18,802
7,884
104,942
582
-
**113,408**
123,782
32,956
4,593
10,477
10,376
**58,402**
40,343
6,204
28,142
123,570
-
**157,916**
120,211
17,837
28,709
49,257
-
**95,803**
80,200
77,961
72,376
74,458
11,831
**236,626**
180,309
12,541
15,484
12,686
2,143
**42,854**
50,893
6,395
9,633
6,255
1,173
**23,456**
27,014
35,704
36,210
38,313
5,801
**116,028**
111,747
5,848
1,623
6,649
-
**14,120**
13,848|
|---|---|
||**1,066,309**
**1,418,055**
**2,077,706**
**31,324**
**4,593,394**
4,631,903|
## **10 Operating Surplus**
||**2022**|**2021**|
|---|---|---|
||**Total**|**Total**|
||**£**|**£**|
|Operating surplus is stated after charging:|||
|Depreciation and other amounts written off tangible assets|**450,869**|334,428|
|Amortisation of intangible assets|**167**|166|
|Loss (Gain) on disposal of tangible fixed assets|**3,335**|7,452|
|Auditor’s remuneration|**10,000**|10,000|
|Equipment Hire|**8,969**|12,385|
|Vehicle Hire|**6,848**|6,051|
20
## **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|**2022**
**2021**
**Total**
**Total**
**£**
**£**
**316**
111
**16,113**
16,407
**6,564**
4,210
**141,075**
97,788|
|---|---|
||**164,068**
118,516|
## **12 Tangible Fixed Assets**
|**Cost**
At 1stJanuary 2022
Additions
Disposals
At 31stDecember
2022
**Depreciation**
At 1stJanuary 2022
On Disposals
Charge for the Year
At 31stDecember
2022
**Net Book Value**
At 31stDecember
2022
At 31stDecember
2021|**Freehold**
**Land &**
**Buildings**
**Long-term**
**Leasehold**
**Improvements**
**Short-term**
**Leasehold**
**Improvements**
**Equipment**
**Furniture**
**Fixtures**
**& Fittings**
**Motor**
**Vehicles**
**Total**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
13,191,762
119,035
1,000
505,341
338,307
750,510
14,905,955
988,006
1,768
-
87,779
31,453
68,312
1,177,318
-
(13,722)
-
(4,408)
-
(52,558)
(70,688)|
|---|---|
||14,179,768
107,081
1,000
588,712
369,760
766,264
16,012,585|
||985,856
55,069
1,000
217,750
120,858
415,039
1,795,572
-
(9,917)
-
(3,256)
-
(39,233)
(52,406)
226,421
10,794
0
80,354
35,685
97,615
450,869|
||1,212,277
55,946
1,000
294,848
156,543
473,421
2,194,035|
||**12,967,491**
**51,135**
**0**
**293,864**
**213,217**
**292,843**
**13,818,550**|
||**12,205,906**
**63,966**
**0**
**287,591**
**217,449**
**335,471**
**13,110,383**|
The Freehold Land and Buildings are subject to legal charges of £4,019,631 (2021: £4,154,848).
|Included above are assets held under|finance leases or hire purchase contracts as|finance leases or hire purchase contracts as|follows:||
|---|---|---|---|---|
||**2022**|**Total**|**2021**|**Total**|
||**Net Book**|**Depreciation**|**Net Book**|**Depreciation**|
|**Asset Description**|**Value**|**Charge**|**Value**|**Charge**|
||**£**|**£**|**£**|**£**|
|Equipment|**5,062**|**(1,688)**|6,750|(2,250)|
|Vehicles|**103,162**|**(34,387)**|150,499|(50,166)|
||**108,224**|**(36,075)**|157,249|(52,416)|
## **13 Intangible Assets**
|**Cost**
At 1stJanuary and 31stDecember 2022
**Amortisation**
At 1stJanuary 2022
**Charge for the Year**: Presenter Software
At 31stDecember 2022
**Total Intangible Asset**|£
29,973
167|**Total**
**£**|
|---|---|---|
|||**30,474**|
||||
|||**30,140**|
|||**334**|
21
## **14 Stocks**
Raw Materials and Consumables Finished goods and goods for resale
||**2022**|**2021**|
|---|---|---|
||**Total**|**Total**|
||**£**|**£**|
||**146,722**|138,997|
||**118,829**|149,026|
||**265,551**|288,023|
## **15 Debtors**
Other Debtors Prepayments & Accrued Income
|**2022**|**2021**|
|---|---|
|**Total**|**Total**|
|**£**|**£**|
|**96,741**|277,311|
|**195,614**|162,900|
|**292,355**|440,211|
## **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|**2022**
**2021**
**Total**
**Total**
**£**
**£**
**9,793**
2,183
**2,199**
2,467
**392,332**
549,687
**8,968**
6,968
**42,397**
119,618
**41,164**
63,871
**20,405**
23,824
**329,563**
26,266
**52,962**
66,664|
|---|---|
||**899,783**
861,548|
## **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)|**2022**
**2021**
**Total**
**Total**
**£**
**£**
**166,592**
512,167
**40,694**
111,503
**84,530**
82,667
**139,158**
159,009
**3,440,386**
3,385,293
**50,730**
91,893|
|---|---|
||**3,922,090**
4,342,532|
22
## **18 Analysis of Net Assets between Funds**
|Fund Balances at 31stDecember 2022 as
represented by:
Tangible Fixed Assets
Intangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities|**Unrestricted**
**Restricted**
**2022**
**2021**
**Funds**
**Funds**
**Total**
**Total**
**£**
**£**
**£**
**£**
13,818,550
-
**13,818,550**
13,110,383
334
-
**334**
501
819,864
482,909
**1,302,773**
1,160,906
(873,777)
(26,006)
**(899,783)**
(861,548)
(3,922,090)
-
**(3,922,090)**
(4,342,532)|
|---|---|
||9,842,881
456,903
**10,299,784**
9,067,710|
## **19 Restricted Funds**
|**9 Restricted Funds**||
|---|---|
|**BIRMINGHAM**
E.M. Bell Trust - Holidays
Building Trades Training
Houston Charitable Trust -Theological
Training
Vardy Foundation –Leaving Support
Jerusalem Trust –Food Services Manager
& Social Media Development
Houston Charitable Trust/Greatbach
Family Trust -General Training
Greatbach Family Trust –Security
Improvements
St. John’s Harborne – Various Projects
Support Gifts for Voluntary Workers
Heart Cry & NC4 (USA church) – 25th
Anniversary Celebrations
Various Individuals – CZ Youth Camp &
Christmas Activities
Neighbourly Foundation –Donations Shed
Anonymous Gift -International Betel Work
Sub-totals
**ANCHOR POINT**
58 Chester St -Development & Kitting Out
Various Gifts (including anonymous)
M V Kelly Ltd
John Kelly
Betenbough Companies (USA)
29thMay 1961 Charitable Trust
WEC USA
Interest on Restricted Gifts
BRCC USA Church - for IT equipment
Jerusalem Trust –Food Services Manager
& Social Media Development
Houston Charitable Trust -Pilates & Dance
Training
WEC UK - Hair Salon
NC4 (USA Church) - Infinite Arts
Sub-totals|**At 1st**
**January**
**2022**
**Incoming**
**Outgoing**
**Transfers**
**At 31st **
**December**
**2022**
**£**
**£**
**£**
**£**
**£**
-
1,400
(1,400)
-
**-**
7,200
-
(2,326)
-
**4,874**
775
4,500
(5,275)
-
**-**
3,632
10,000
(4,073)
-
**9,559**
-
7,925
(7,925)
-
**-**
7,665
-
(3,423)
-
**4,242**
-
4,501
(464)
(3,123)
**914**
-
40,000
(24,403)
(15,597)
**-**
-
1,675
(1,675)
-
**-**
-
4,205
(4,205)
-
**-**
-
1,545
(1,545)
-
**-**
-
500
-
-
**500**
-
150,000
(150,000)
-
**-**|
||19,272
226,251
(206,714)
(18,720)
**20,089**|
||(19,989)
-
-
19,989
**-**
-
14,920
-
(14,920)
**-**
-
1,000,000
(18,792)
(632,125)
**349,083**
-
125,000
-
(125,000)
-
86,080
-
(86,080)
**-**
-
10,000
-
(10,000)
**-**
-
3,641
-
(3,641)
**-**
-
615
(615)
**-**
-
3,220
(82)
(3,138)
**-**
6,405
13,074
(19,479)
-
**-**
1,097
-
(740)
-
**357**
20,460
-
(301)
(20,000)
**159**
731
-
(731)
-
**-**|
||8,704
1,256,550
(40,125)
(875,530)
**349,599**|
23
## **19 Restricted Funds, continued**
|**19 Restricted Funds, continued**||
|---|---|
|**NOTTINGHAM**
Ikon church
Various Gifts – David’s Tent Event & CZ
Youth Camp
Whelan, Paul/Karen - Vehicles
Connaught Plant Hire - Vehicles
Manna Farm -New Residence
Whelan, Paul/Karen
Manna Farm –Original House Renovations
M V Kelly Ltd
AD & PJ Howlett
Nottinghamshire CM NCF - NRL Fund
The Jones 1986 Charitable Trust
New Life Christian Fellowship Sleaford for
Manna Farm
Oaks Community Centre– for Manna Farm
Sub-totals
**DERBY**
Foundation Derbyshire- Gardening Tools
Foundation Derbyshire- Residents'
Christmas meal
Sainsburys (Neighbourly) - New Chiller
Neighbourly Foundation - Chiller Housing
Neighbourly Foundation - Hard Standing
Vehicles
One Stop Community Partnership
The Arnold Clark Community Fund
M V Kelly Ltd
One Stop Jubilee Fund -Jubilee Celebration
Western Power Distribution -Resident Food
Asda Foundation - Cost of Living Grant
One Stop Community Partnership –
Christmas Meal
Sub-totals
**MANCHESTER**
The Neighbourly Foundation -New Kitchen
The Neighbourly Foundation - Training
The Albert Hunt Trust - for Core Costs
Manchester Airport Community Trust - for
Gardening Equipment
Charity Services -Gardens Equipment
The City Centre Ministry
Sub-totals
**HEXHAM**
Northumberland CC - Café Carbon Filters
Hexham Community Church - Christmas
Gift from Individuals - Training
Sub-totals|**At 1st**
**January**
**2022**
**Incoming**
**Outgoing**
**Transfers**
**At 31st **
**December**
**2022**|
||**£**
**£**
**£**
**£**
**£**
-
1,200
(1,200)
-
**-**
-
6,294
(6,294)
-
**-**
480
15,625
(662)
(15,443)
**-**
-
18,000
-
(18,000)
**-**
-
36,530
(512)
(36,018)
**-**
47,781
160,000
(66,147)
(88,375)
**53,259**
-
890
(890)
-
**-**
-
30,000
(30,000)
-
**-**
-
15,000
(15,000)
-
**-**
-
530
(530)
-
**-**
-
1,800
(1,800)
-
**-**|
||48,261
285,869
(123,035)
(157,836)
**53,259**|
||1,354
-
(1,354)
-
**-**
120
-
(120)
-
**-**
11,000
-
-
(11,000)
**-**
-
500
-
-
**500**
-
5,000
-
-
**5,000**
1,000
-
-
(1,000)
**-**
1,000
-
-
(1,000)
**-**
-
18,000
-
(18,000)
**-**
-
500
(500)
-
**-**
-
2,493
(2,493)
-
**-**
-
605
(605)
-
**-**
-
500
-
-
**500**|
||14,474
27,598
(5,072)
(31,000)
**6,000**|
||-
5,500
-
-
**5,500**
1,500
-
(1,338)
-
**162**
-
7,000
(7,000)
-
**-**
-
1,714
(1)
(1,713)
**-**
2,946
-
(614)
(2,332)
**-**
-
19,566
-
-
**19,566**|
||4,446
33,780
(8,953)
(4,045)
**25,228**|
||**-**
500
(500)
**-**
**-**
-
528
-
-
**528**
-
3,031
(1,156)
-
**1,875**|
||-
4,059
(1,656)
-
**2,403**|
24
## **19 Restricted Funds, continued**
|**MOTHERWELL**
Gifts from Individuals –Chiller Unit/Chimney
Gift from Individual –Resident
Entertainment
Neighbourly Foundation – Fridge Unit
Gift from Individual –Theological Training
Sub-total
**TOTALS**|**At 1st**
**January**
**2022**
**Incoming**
**Outgoing**
**Transfers**
**At 31st **
**December**
**2022**|
|---|---|
||**£**
**£**
**£**
**£**
**£**
**-**
2,940
(3)
(2,937)
**-**
**-**
400
(400)
-
**-**
**-**
500
-
(500)
**-**
**325**
-
-
-
**325**|
||**325**
3,840
(403)
(3,437)
**325**
**95,482**
**1,837,947**
**(385,958)**
**(1,090,568)**
**456,903**|
Transfers are made for funds expended on capitalised fixed assets such as property purchases, vehicles and equipment.
## **20 Financial Commitments**
At 31[st] December 2022, 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|**Land & Buildings and Vehicle**
**Leases**
Residence, Birmingham
Garage, Alvechurch
Greenhouse, Coventry
Residence, Redditch
Residence, Birmingham
Residence, Harborne
Residence, Wythall
Warehouse, Birmingham
Residence, Birmingham
Yardley Wood Shop, Birmingham
Burton On Trent Shop, Derby
Benwell Shop, Newcastle u Tyne
Hexham Shop, Hexham
Residence, Hexham
Rising Café, Hexham
Renault DX19 EBU Furniture Van
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
Month to month
Tenancy at will
Through 20/11/2045
Rent review every year
New Lease to be Agreed
Rent review every 5 years
Through 31/03/2024
Through 25/11/2029
Through 22/04/2023
Through 01/09/26 rent free
Through 19/03/2023
Through 12/08/2023
New Lease to be Agreed
Month to month|**Break**
**Clause**|**Rent**
**per**
**Annum**
**£**
11,940
15,000
1,800
9,600
13,140
11,400
11,040
14,000
60,096
23,000
47,000
20,000
31,500
0
8,592
8,038
5,000
15,000||**Total Lease**
**Commitment**
**£**
0
0
0
0
0
0
0
0
1,375,457
0
58,718
148,167
9,666
0
1,813
4,019
0
0|
|---|---|---|---|---|---|---|
|||||||1,597,840|
25
The above financial 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|142,594|
|Later than one year but not later than five years|334,268|
|Later than five years|1,120,978|
## **21 Transactions with Trustees**
Trustee transactions are insignificant as most trustees cover their own costs pertaining to their duties as trustees (seven trustees in 2022, seven in 2021). However, significant related party expenses are incurred, as two (2021, two) of the trustees are the national operational directors of Betel of Britain, and six (2021, four) 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.|||
|---|---|---|
||**2022**|**2021**|
||**Total**|**Total**|
||**£**|**£**|
|**Trustee Travel & Food associated with Trustee Duties**|**-**|-|
|**Related Party Transactions**|||
|Donations received in recognition of work done for the charity (including|||
|speaking)|**24,936**|22,263|
|Mileage/Travelling Expenses|**5,154**|4,020|
|Guest Hospitality/Entertainment|**663**|249|
|Training obtained for Additional Charitable Work|**2,750**|4,612|
|Travel/Food Costs incurred while Supporting Betel International Centres|**2,011**|-|
|Travel/Food while Visiting USA Supporters of Betel of Britain|**332**|520|
|Food/Subsistence while Travelling in the UK for Charitable Objectives|**39**|1,057|
|Attending Conferences (Accommodation, Travel and Food)|**-**|240|
|Ministry/Meetings Food and Drink|**1,036**|625|
|Other Accommodation|**261**|-|
## **22 Related party transactions**
Kent Martin, Director of Betel of Britain, is also a trustee of Betel Czech Republic, Betel South Africa and Betel United States of America. Elliott Tepper, Founder of Betel International and Director of Betel of Spain, is also a trustee of these Centres (except Betel USA) 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. (2021: 3 part time and 3 full time). No employees received emoluments greater than £60,000 in 2022 or 2021.
Input into Betel is given by 9 people who are WEC missionaries (2021: 10). Their support comes from churches and individuals and is channelled to them via WEC International.
||**2022**|**2021**|
|---|---|---|
||**Total**|**Total**|
||**£**|**£**|
|Wages and Salaries|**114,899**|114,697|
|Social Security|**6,426**|6,684|
26
## **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 2022, Betel has received specific donations and grants for the site development and kitting out totalling £4.157 million. A restaurant, events/building hire and performing arts areas and the administrative offices were completed in 2021. We continue to seek donations to complete the conversion of the warehouse to include the 600-seat auditorium, catering kitchen, beauty salon and soft play area with small cafe.
27
## **27 Statement of Financial Activities, year ended 31st December 2022, 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**
**2022**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
753,618
1,264,769
463,291
172,989
122,899
86,616
34,132
-
**2,898,314**
3,273,605
96,293
-
34,816
78,489
28,840
13,678
14,835
-
**266,951**
281,162
355,614
-
191,665
267,044
76,970
191,438
7,689
-
**1,090,420**
1,136,357
338,507
198,811
406,024
414,954
141,112
234,336
118,734
-
**1,852,478**
1,844,072
1,544,032
1,463,580
1,095,796
933,476
369,821
526,068
175,390
-
**6,108,163**
6,535,196
82
644
91
225
81
7
1
-
**1,131**
128
20,689
3,772
16,046
11,916
1,455
19,522
11,328
-
**84,728**
279,215
1,564,803
1,467,996
1,111,933
945,617
371,357
545,597
186,719
-
**6,194,022**
6,814,539
19,001
6,140
4,531
3,923
1,419
1,752
779
-
**37,545**
56,517|
|---|---|
||20,162
-
23,941
25,483
12,667
9,928
4,468
234,360
**331,009**
270,849
377,385
12,299
175,701
245,692
86,025
158,348
10,859
-
**1,066,309**
1,152,487
200,003
456,184
221,491
224,567
108,632
157,291
49,887
-
**1,418,055**
1,714,570
774,915
28,749
527,655
295,063
115,804
225,531
109,989
-
**2,077,706**
2,276,239
10,844
2,868
5,982
4,326
1,769
3,487
2,048
-
**31,324**
28,607|
||1,383,309
500,100
954,770
795,131
324,897
554,585
177,251
234,360
**4,924,403**
4,902,752|
||1,402,310
506,240
959,301
799,054
326,316
556,337
178,030
234,360
**4,961,948**
4,959,269|
||162,493
961,756
152,632
146,563
45,041
(10,740)
8,689 (234,360)
**1,232,074**
1,855,270
(12,800)
(49,502)
(48,701)
(89,087)
(58,695)
19,861
4,564
234,360
-
-|
||**149,693**
**912,254**
**103,931**
**57,476**
**(13,654)**
**9,121**
**13,253**
-
**1,232,074**
1,855,270|
* 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.
28
## **28 Balance Sheet at 31[st] December 2022, By Centre**
|**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**
**Anchor**
**Point**
**Nottingham**
**Derby**
**Manchester**
**Hexham**
**Motherwell**
**2022**
**2021**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
1,299,132
6,619,686
2,982,867
1,096,022
565,791
375,544
879,508
**13,818,550**
13,110,383
334
-
-
-
-
-
-
**334**
501|
|---|---|
||1,299,466
6,619,686
2,982,867
1,096,022
565,791
375,544
879,508
**13,818,884**
13,110,884|
||27,475
4,514
59,465
38,586
12,219
121,375
1,917
**265,551**
288,023
127,459
29,007
49,225
42,459
12,829
26,612
4,764
**292,355**
440,211
(10,668)
397,711
37,128
210,418
90,039
16,027
4,212
**744,867**
432,672|
||**144,266**
**431,232**
**145,818**
**291,463**
**115,087**
**164,014**
**10,893**
**1,302,773**
1,160,906
191,104
129,052
418,602
47,574
12,640
54,344
46,467
**899,783**
861,548|
||(46,838)
302,180
(272,784)
243,889
102,447
109,670
(35,574)
**402,990**
299,358|
||1,252,628
6,921,866
2,710,083
1,339,911
668,238
485,214
843,934
**14,221,874**
13,410,242
805,704
1,103,984
891,089
420,056
-
231,297
469,960
**3,922,090**
4,342,532|
||**446,924**
**5,817,882**
**1,818,994**
**919,855**
**668,238**
**253,917**
**373,974**
**10,299,784**
9,067,710|
||426,835
5,468,283
1,765,735
913,855
643,010
251,514
373,649
**9,842,881**
8,972,228
20,089
349,599
53,259
6,000
25,228
2,403
325
**456,903**
95,482|
||**446,924**
**5,817,882**
**1,818,994**
**919,855**
**668,238**
**253,917**
**373,974**
**10,299,784**
9,067,710|
29