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2023-12-31-accounts

BETEL OF BRITAIN

Report and Financial Statements Year ended 31[st] December 2023

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 – 28

Betel of Britain Trustees Report for 2023

The trustees are pleased to give their report for the year ending 31st December 2023.

The year 2023 saw several advancements outlined below. This was the charity’s 28th year in the UK, helping hundreds more of the nation’s homeless, drug- and alcohol-addicted and ex-offenders on the road to recovery free of charge. We look forward expectantly to the future ahead, whilst continuing to navigate the struggles of the post-pandemic climate. In the midst of so much economic and social upheaval 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 unpredictable 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 its impact on society remains daunting. Perseverance and co-labouring matters. The ability to provide all our services free of charge and without government financial support would simply not be possible without the help of our longer serving men and women and our faithful supporters.

A total of 581 men and women lived in Betel UK communities during 2023 (2022 - 560). This number includes both new and existing residents. Whilst Betel continues to recover from the pandemic, we are encouraged by the overall increase in numbers, which generally represents an increase of new entries. Our doors remain open to those seeking freedom from addiction.

In the rest of the report, we will endeavour to show how Betel is fulfilling its charitable objects and the impact that we are making across various sectors 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 their sustainability 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 Betel’s residential recovery service at no charge to families or the government. Our exceptional model permits us 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. Pioneered in our Birmingham men’s centre, the service is also now running in our Derby men’s centre, as well as women’s houses in both cities. Plans are to extend the service into Nottingham and Motherwell in 2024. Expecting to boost our number of new entrants as a result of the medicated detox, our ambitious goal is to host 400 recovering men and women free of charge within another 3 years’ time.

Restructuring Social Business Strategies – Given the uncertain economic climate, we continue to review our existing social enterprise strategies to make them as cost effective as possible whilst being open to consider new expansion businesses. 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 spiraling costs. We have been extremely grateful to supporters and trusts who understand us and are willing to partner with us financially.

Anchor Point Project – With added financial donations paving the way throughout 2023, the final phase of Betel UK’s national headquarters and social enterprise centre, Anchor Point, was begun at Easter time and completed by year-end in Aston, Birmingham. The entire refurbishment of the 45,000-square-foot site, costing some £7 million, has been paid for by donations (over £6 million as of 31 December 2023) and internally generated funds. Our three existing social enterprises will interface with three additional businesses (a

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children’s soft play, a beauty salon and Events Hire business) to create a bustling, family friendly community hub. Under one roof, all six businesses (Restaurant, Catering, Events Hire, Infinite Arts, On Point Beauty Salon and Anchors Aweigh 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.

TWO FURTHER Anchor Point RESOURCES:

Anchor Point Before & After: LINK to a video presenting the transformation of Anchor Point in 90 seconds.

https://youtu.be/3z9XQ95ZfPQ?si=XgybM4RM2x94rTqQ

LINK to new Anchor Point EVENTS HIRE social enterprise brochure :

https://acrobat.adobe.com/id/urn:aaid:sc:EU:4171f253-25a3-4894-823c-36d1bbce01a7

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 city 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, who, in turn, re-invest positively into society.

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 all we have, whilst fixing our eyes on Christ as our hope. We remain committed as ever to our calling to fully support those in our Betel communities on the road to recovery and wholeness.

Objectives, Activities and Public Benefit

A summary of our objectives is as follows:

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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 residences 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 people now often 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 in our residences and social businesses. They can then lead new centres as these become available. We also want to increase our main sources of income (second-hand furniture shops, internet trade of Betel UK’s RESTORED furniture, gardening, cafés, catering and building hire events) 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 require 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 at large. 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.

Achievements and Performance

Overview of 2023 Statistics:

From 1996 to 2023 9,202 individuals have entered into a Betel UK centre. There has been a total of 14,170 entries which includes multiple stays by some of those individuals.

Increased Support for Women

Of the 9,202 individuals who entered Betel UK from 1996-2023, 1,350 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 fiveyear 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 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: In anticipation of Anchor Point ’s completion, we have steadily prepared teams to lead the On Point beauty salon, Anchors Aweigh soft play and Events Hire businesses. Our presence at Anchor Point in less than two years has already led to a regular clientele visiting the Rising Café restaurant.

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The welcoming community atmosphere at Anchor Point continues to grow in popularity. We are confident this will develop further with the addition of three more social enterprises, the aim being to have new businesses in which to train our men and women whilst also benefitting the local area.

Anchor Point Hiring Facilities: Our Anchor Point 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. Interest in hiring our facilities continues to grow. In addition, three churches hire the facility including Anchor Point Church .

Property Improvements – Nottingham & Derby: Both our Manna Farm (Nottingham) and Hope Barn (Derby) residential properties saw significant improvements in 2023. The original Manna Farm men’s house was refurbished internally and an extension built to the rear of the house, providing greatly increased dining and leisure space for the men. Additionally, part of another building at Manna Farm is being converted to a multipurpose/family room with work to be completed in 2024. At Hope Barn, two large warehouse spaces purchased in a prior year (former chicken sheds from the adjoining Happy Hens farm) were refurbished. This purchase added several acres of land to the property footprint. One warehouse is now storage and work space for the Derby team’s landscaping gardening business, and the second an enlarged space for furniture restoration and storage to grow our online RESTORED furniture business.

Betel’s Impact

National Conferences and Events: In 2023, we celebrated five Betel UK conferences attended by all centres, including a national women’s conference in October. The space at Anchor Point enables us to host comfortably many hundreds of people from around the UK to attend and enjoy the teaching, worship and fellowship. 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 as well as attend the Westminster Theological Centre for theology training. This support genuinely makes such a difference, equipping our men and women with skills 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 with training for our men and women. The Infinite Arts performance hall is hired regularly for dance and threatre training by the Birmingham City University drama department. The venue was also host to the Creative Industry Awards gala awards evening. The Infinite Arts team performed a moving Easter and Christmas performance commemorating the holidays. They also hosted their first, two-week arts internship session in June/July, culminating in a team performance for Betel residents and the wider community. Plans are underway to host a national conference for creatives in 2024. The skills-and-confidencebuilding opportunity that this provides for our men and women really is unique.

Easter and Christmas Performances 2023

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Internship Training Programme: Five interns served as part of Betel of Britain’s Internship programme in 2023, one of whom has served for a full year. A 2022 internship couple returned to serve as full-time WEC missionaries in June 2023.

SROI study: Following on from the Just Economics Social Return on Investment 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. This will provide on-going statistics for a follow-up report of our SROI progress as early as 2025.

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, as more and more recovering parents are reunited with children into families.

Restoring the Foundation (RTF) : RTF sessions continue to be held ministering to and mentoring our men and women. The feedback and results are overwhelmingly positive.

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 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 living in our residences and serving in the Betel community.

Criminal Justice Sector Impact: We continue to visit prisons across the UK, reaching out to would-be residents struggling with addiction. We remain committed to engaging and working with the Criminal Justice Sector as much as possible and have had increased engagement with the West Midlands probation and magistrates to raise awareness of the help we offer.

Street 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 raise public awareness of Betel across the country. So many passers-by comment on the positive influence our carol-singing teams bring. We are truly grateful to those Local Councils and supermarkets who support us to run 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.

Financial Review

Words cannot express the gratitude that Betel has for the many generous donors who enabled the completion of the work developing our social enterprise centre, Anchor Point, into multiple business areas to create additional work options for our recovering men and women. Special thanks go out to Stewardship donors (£2.161M), M.V. Kelly Limited (£1.816M), WEC UK (£562.5k), Donna Mathews (£266.9k), Garfield Weston Trust (£250k), Langley Charitable Trust (£200k), WEC USA donors (£137.3k), John Kelly (£125k) and AllChurches Trust (£120k) for donations received from the beginning of the project. Many others contributed to the overall £6.004 million received for this project as of 31 December 2023. £8.752 million has been invested in total for the property purchase, building renovations, major infrastructure costs, equipment and furniture, fixtures and fittings.

Betel also received significant restricted gifts and gifts in kind to make much needed repairs to our recovery residences. M.V. Kelly Limited has given generously in time, materials and funds to improve the residences for Betel’s recovering residents.

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Concerted efforts began in 2022 and continued into 2023 to address the financial challenges created by the economic climate, namely steep rises in energy, mortgage interest rates and fuel costs. Charges for services provided and products sold by the businesses were increased, other sources for business direct costs were sought and residences were consolidated to reduce overhead housing costs and daily use of multiple vehicles as often as feasible. Even though 2023 is showing only the third Unrestricted Net annual loss recorded in the twenty-eight year history of Betel, the concerted efforts have reduced the 2022 deficit by £121,184. (In addition to the efforts to address the financial situation, an increase of residents from 560 in 2022 to 581 in 2023 will have also contributed to the loss reduction.) However, if 2023 economic costs (utilities and interest) had remained the same as 2022, the Unrestricted Net annual loss for 2023 would have been a £103,231 net income (as shown in the following table). This showcases further the results of the efforts to address the financial challenges everyone has faced in the ongoing economic climate. The trustees are still 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.

As Per Statement of Financial Activities
Unrestricted Net Income (Loss) for the year before Transfers
Economic Cost Areas Annual Amounts
Utility costs (electricity, gas, heating oil, propane)
Interest costs
Total of Economic Cost Areas Annual Amounts
Increase of Economic Costs from 2022 to 2023
(£767,027 - £565,065)
Unrestricted Net Income (Loss) Adjusted for net Economic Cost
Increases (£201,962 - £98,731)		 2023
2022
£
£
(98,731)
(219,915)
489,261
400,997
277,766
164,068
767,027
565,065
201,962
103,231

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.

Our Furniture Shop Revenue surplus (including the donations received in our shops from gift aided furniture sales and the tax reclaimed on these sales) increased as we moved more from shop based sales at highoverhead retail shops to the internet trade of Betel UK’s RESTORED furniture. Internet trade sales as a percentage of Shop Revenue grew 12% (from 33.37% to 45.54%). We still anticipate growth in internet trade as two more shops are closed in 2024.

Whilst revenue at Anchor Point increased again in 2023, the income potential is still being developed and is expected to increase substantially in 2024 with the completion of the project. With twelve months of operations for the Café and Building/Events Hire, costs exceeded income by over £223k (2022: over £263k). The surplus from the gardens work area contributed 76% of the overall increase of the Other Therapeutic Surplus for Charitable Purposes (once again showcasing the benefits of the effort to improve profitability).

Overall, therapeutic work (including gift aided furniture and the associated gift aid tax) generated 51% (2022: 51%) 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 78% (2022: 77%) 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, some government support from business rates relief/employment allowance, various grants and in-kind donations for food, vehicles and materials for property improvements and repairs.

Principal Funding Sources – Therapeutic Work

51% of revenue in 2023 (51% in 2022) 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. Although there is no change in the percentage from 2022 to 2023, they are 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

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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)
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)		 2023
2022
£
£
1,082,928
1,090,420
1,003,304
1,066,309
79,624
24,111
231,519
149,232
57,880
37,308
369,023
210,651
0
3,872
369,023
214,523
2023
2022
£
£
1,983,874
1,852,478
1,393,773
1,418,055
590,101
434,423
584
26,401
590,685
460,824

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 2023 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, KFC, Lidl, Marks & Spencer, Morrisons, Nandos, Oaklands Foods LTD, Pret e Manger, Sainsburys and Tesco. 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 and occasionally from discounted meats from D&R Meats and D&B Meats.

Our major fundraising events in the run up to Christmas produced solicited donations totaling £283,566 (2022 - £266,951).

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.

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Principal Funding Sources – Government Support

Betel of Britain received £20,156 (2022: £19,832) in government support for business rates relief and employment allowance.

Reserves Policy

Betel UK Trustees seek to manage our reserves to achieve our goal of meeting our obligations, and fulfilling our objectives, in the following way:

For over twenty-five years, this approach has allowed Betel UK to operate effectively, and adapt to financial needs across the activities of Betel UK in both the short, medium and long term.

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

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).

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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.

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 24 July 2024 and signed on its behalf by

Kent Martin Trustee and Director

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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 2023, 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:

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:

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:

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:

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: 25 July 2024

12

Betel of Britain

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31[st] December 2023

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
2023
Total
2022
Total
£
£
£
£
1,236,931
1,946,807
3,183,738
2,898,314
286,182
-
286,182
266,951
1,082,928
-
1,082,928
1,090,420
1,983,874
-
1,983,874
1,852,478
4,589,915
1,946,807
6,536,722
6,108,163
5,178
3,717
8,895
1,131
72,272
-
72,272
84,728
4,667,365
1,950,524
6,617,889
6,194,022
63,884
300
64,184
37,545
186,676
152,400
339,076
331,009
1,003,304
-
1,003,304
1,066,309
1,393,189
584
1,393,773
1,418,055
2,083,624
147,341
2,230,965
2,077,706
35,419
-
35,419
31,324
4,702,212
300,325
5,002,537
4,924,403
4,766,096
300,625
5,066,721
4,961,948
(98,731)
1,649,899
1,551,168
1,232,074
2,000,315
(2,000,315)
-
-
1,901,584
(350,416)
1,551,168
1,232,074
9,842,881
456,903
10,299,784
9,067,710
11,744,465
106,487
11,850,952
10,299,784

The notes on pages 16 - 28 form an integral part of these accounts

13

Betel of Britain Company Number: 03998028 Balance Sheet at 31[st] December 2023

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		 2023
£
£
15,699,423
167
15,699,590
260,626
306,342
375,748
942,716
642,750
299,966
15,999,556
4,148,604
11,850,952
11,744,465
106,487
11,850,952		 2023
£
£
15,699,423
167
15,699,590
260,626
306,342
375,748
942,716
642,750
299,966
15,999,556
4,148,604
11,850,952
11,744,465
106,487
11,850,952		 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
15,699,590
299,966		 13,818,884
402,990
942,716
642,750		 1,302,773
899,783
15,999,556
4,148,604		 14,221,874
3,922,090
11,850,952 10,299,784
11,744,465
106,487
11,850,952		 9,842,881
456,903
10,299,784

The Financial Statements were approved by the Board on 24 July 2024 and signed on its behalf by

Kent Martin, Director

The notes on pages 16 – 28 form an integral part of these accounts

14

Betel of Britain Statement of Cash Flows for the year ended 31[st] December 2023

2023 2022
Unrestricted Restricted Total Total
Notes £ £ £ £
Cash flows from operating activities:
Net cash provided by (used in) operating Table
activities 1 263,720 1,707,687 1,971,407 1,695,060
Cash flows from investing activities:
Proceeds from sale of fixed assets 59,224 - 59,224 14,946
Purchase of intangible asset - - - -
Purchase of property, plant and equipment (353,500) (2,000,315) (2,353,815) (1,177,318)
Net cash provided by (used in) investing
activities (294,276) (2,000,315) (2,294,591) (1,162,372)
Cash flows from financing activities
Repayments of borrowing (444,648) - (444,648) (220,493)
Cash inflows from new borrowing 398,713 - 398,713 -
Net cash provided by (used in) financing
activities (45,935) - (45,935) (220,493)
Change in cash and cash equivalents in the
reporting period (76,491) (292,628) (369,119) 312,195
Cash and cash equivalents at the beginning
of the reporting period 261,958 482,909 744,867 432,672
Cash and cash equivalents at the end of the Table
reporting period 2 185,467 190,281 375,748 744,867
2023 2022
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 (98,731) 1,649,899 1,551,168 1,232,074
Adjustments for:
Depreciation 442,684 - 442,684 450,869
Amortisation of intangible assets 167 - 167 167
Loss/(profit) on disposition of assets (28,967) - (28,967) 3,335
(Increase)/decrease in stocks 4,925 - 4,925 22,472
(Increase)/decrease in debtors (13,987) - (13,987) 147,856
Increase/(decrease) in creditors (42,371) 57,788 15,417 (161,713)
Net cash provided by (used in) operating activities 263,720 1,707,687 1,971,407 1,695,060
Table 2: Analysis of cash and cash equivalents
Cash in hand 15,816 - 15,816 46,456
Notice deposits (less than 30 days) 341,262 190,281 531,543 769,408
Overdraft facility repayable on demand (171,611) - (171,611) (70,997)
Total cash and cash equivalents 185,467 190,281 375,748 744,867

The notes on pages 16 - 28 form an integral part of these accounts

15

Betel of Britain

Notes to the Financial Statements For the year ended 31[st] December 2023

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 Other Structures (15 yr life) Straight line over fifteen years Other Structures (10 yr life) Straight line over ten years Other Structures (7 yr life) 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 was taken for the completed areas.

For 2023, a large volume of assets was purchased but not put into use until 2024. Depreciation for these assets will begin in 2024.

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.

17

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.

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
2023
2022
Funds
Funds
Total
Total
£
£
£
£
460,956
1,911,807
2,372,763
2,198,567
286,372
28,000
314,372
325,900
71,593
7,000
78,593
81,475
-
-
-
-
238
-
238
1,554
417,772
-
417,772
290,818
1,236,931
1,946,807
3,183,738
2,898,314

3 Activities for generating funds

Bag packing
Carol Singing
Street/Store Collections
Books, CDs, DVDs		 Unrestricted
Restricted
2023
2022
Funds
Funds
Total
Total
£
£
£
£
-
-
-
-
272,935
-
272,935
261,310
10,631
-
10,631
4,195
2,616
-
2,616
1,446
286,182
-
286,182
266,951

4 Incoming resources from charitable activities

All unrestricted funds:

Centre
Motherwell
Hexham
Manchester
Derby
Birmingham
Anchor Point
Nottingham
Totals		 2023
2022
Shops
Therapeutic
Total
Shops
Therapeutic
Total
£
£
£
£
£
£
40,306
157,187
197,493
7,689
118,734
126,423
188,273
199,120
387,393
191,438
234,336
425,774
73,388
118,439
191,827
76,970
141,112
218,082
271,928
446,875
718,803
267,044
414,954
681,998
319,909
371,754
691,663
355,614
338,507
694,121
-
271,159
271,159
-
198,811
198,811
189,124
419,340
608,464
191,665
406,024
597,689
1,082,928
1,983,874
3,066,802
1,090,420
1,852,478
2,942,898

18

5 Investment Income

Interest from UK Bank Accounts and HMRC Unrestricted
Restricted
2023
2022
Funds
Funds
Total
Total
£
£
£
£
5,178
3,717
8,895
1,131

6 Other Incoming Resources

Government Support -Bus Rates Relief
Covid-19 Government Support -Grants
Government Support –Employment Allowance (2022
Employment Allowance not reported)
Other Income		 Unrestricted
Restricted
2023
2022
Funds
Funds
Total
Total
£
£
£
£
15,156
-
15,156
7,194
-
-
-
12,638
5,000
-
5,000
-
52,116
-
52,116
64,896
72,272
-
72,272
84,728

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
2023
2022
Funds
Funds
Total
Total
£
£
£
£
20,979
300
21,279
12,449
41,548
-
41,548
23,522
-
-
-
-
1,044
-
1,044
1,431
313
-
313
143
63,884
300
64,184
37,545

8 Grants Payable

Number of
grants
Betel of Spain
1
Betel of India
1
Betel of South Africa
1
Betel International
1
Betel USA
1
Ground Level
1
Other organisations
-
Individuals
99		 Unrestricted
Funds
Restricted
Funds
2023
Total
2022
Total
£
£
£
£
83,353
100,000
183,353
178,000
558
-
558
-
732
-
732
-
-
50,000
50,000
50,000
12,000
-
12,000
6,000
360
-
360
360
-
-
-
-
89,673
2,400
92,073
96,649
186,676
152,400
339,076
331,009

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
2023
2022
£
£
£
£
£
£
1,022,716
321,149
317,893
-
1,661,758
1,585,732
-
301,876
455,780
-
757,656
751,742
332,882
120,685
205,541
-
659,108
745,192
377,994
-
-
-
377,994
375,208
-
35,755
92,352
-
128,107
117,329
10,565
-
3,301
13,866
40,429
8,159
12,145
15,061
-
35,365
35,038
59,540
-
-
-
59,540
67,378
496
9,772
5,403
-
15,671
16,733
461
9,533
98,421
-
108,415
113,408
3,242
21,885
143
13,556
38,826
58,402
221,883
7,763
40,275
-
269,921
157,916
51,375
11,306
19,616
-
82,297
95,803
80,521
86,491
79,644
12,982
259,638
236,626
12,637
12,798
15,764
2,168
43,367
42,854
6,404
6,654
9,126
1,167
23,351
23,456
33,808
38,073
33,488
5,546
110,915
116,028
8,282
7,419
1,965
-
17,666
14,120
2,230,965
1,003,304
1,393,773
35,419
4,663,461
4,593,394

10 Operating Surplus

2023 2022
Total Total
£ £
Operating surplus is stated after charging:
Depreciation and other amounts written off tangible assets 442,684 450,869
Amortisation of intangible assets 167 167
Loss (Gain) on disposal of tangible fixed assets (28,967) 3,335
Auditor’s remuneration 11,430 10,000
Equipment Hire 8,642 8,969
Vehicle Hire 5,797 6,848

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		 2023
2022
Total
Total
£
£
-
316
11,986
16,113
7,970
6,564
257,810
141,075
277,766
164,068

12 Tangible Fixed Assets

Cost
At 1stJanuary 2023
Additions
Disposals
At 31stDecember
2023
Depreciation
At 1stJanuary 2023
On Disposals
Charge for the Year
At 31stDecember
2023
Net Book Value
At 31stDecember
2023
At 31stDecember
2022		 Freehold
Land &
Buildings
Long-term
Leasehold
Improvements
Short-term
Leasehold
Improvements
Equipment
Furniture
Fixtures
& Fittings
Motor
Vehicles
Total
£
£
£
£
£
£
£
14,179,768
107,081
1,000
588,712
369,760
766,264
16,012,585
2,037,021
30,824
-
70,564
137,779
77,627
2,353,815
(600)
(14,484)
(1,000)
(65,758)
(6,867)
(76,011)
(164,720)
16,216,189
123,421
-
593,518
500,672
767,880
18,201,680
1,212,277
55,946
1,000
294,848
156,543
473,421
2,194,035
-
(14,484)
(1,000)
(52,490)
(5,697)
(60,791)
(134,462)
239,886
7,048
-
70,412
36,346
88,992
442,684
1,452,163
48,510
-
312,770
187,192
501,622
2,502,257
14,764,026
74,911
-
280,748
313,480
266,258
15,699,423
12,967,491
51,135
-
293,864
213,217
292,843
13,818,550

The Freehold Land and Buildings are subject to legal charges of £3,956,406 (2022: £4,019,631).

Included above are assets held under finance leases or hire purchase contracts as finance leases or hire purchase contracts as follows:
2023 Total 2022 Total
Net Book Depreciation Net Book Depreciation
Asset Description Value Charge Value Charge
£ £ £ £
Equipment - - 5,062 (1,688)
Vehicles 78,009 (26,003) 103,162 (34,387)
78,009 (26,003) 108,224 (36,075)

13 Intangible Assets

Cost
At 1stJanuary and 31stDecember 2023
Amortisation
At 1stJanuary 2023
Charge for the Year: Presenter Software
At 31stDecember 2023
Total Intangible Asset		 £
30,140
167		 Total
£
30,474
30,307
167

21

14 Stocks

Raw Materials and Consumables Finished goods and goods for resale

2023 2022
Total Total
£ £
145,192 146,722
115,434 118,829
260,626 265,551

15 Debtors

Other Debtors Prepayments & Accrued Income

2023 2022
Total Total
£ £
106,042 96,741
200,300 195,614
306,342 292,355

16 Creditors: amounts falling due within one year

VAT (2023 balance is VAT reclaimed)
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		 2023
2022
Total
Total
£
£
(23,225)
9,793
2,307
2,199
413,541
392,332
15,218
8,968
89,944
42,397
34,441
41,164
26,516
20,405
10,178
329,563
73,830
52,962
642,750
899,783

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)		 2023
2022
Total
Total
£
£
435,501
166,592
47,895
40,694
121,150
84,530
120,812
139,158
3,372,888
3,440,386
50,358
50,730
4,148,604
3,922,090

22

18 Analysis of Net Assets between Funds

Fund Balances at 31stDecember 2023 as
represented by:
Tangible Fixed Assets
Intangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities		 Unrestricted
Restricted
2023
2022
Funds
Funds
Total
Total
£
£
£
£
15,699,423
-
15,699,423
13,818,550
167
-
167
334
752,435
190,281
942,716
1,302,773
(558,956)
(83,794)
(642,750)
(899,783)
(4,148,604)
-
(4,148,604)
(3,922,090)
11,744,465
106,487
11,850,952
10,299,784

19 Restricted Funds

BIRMINGHAM
E.M. Bell Trust - Holidays
Building Trades Training
Houston Charitable Trust -Theological
Training
Vardy Foundation –Leaving Support
Other Leaving Support
M.V. Kelly Ltd –Windmill House Repairs &
Improvements
Various Gifts for Property R&M
New Arley Residence Expansion
(2023 gifts from 29thMay 1961 Charitable
Trust and The Pigrities Charitable Trust)
Houston Charitable Trust/Greatbach
Family Trust -General Training
Greatbach Family Trust –Security
Improvements
Neighbourly Foundation –Donations Shed
St. Paul’s Church, Leamington Spa –RTF
Training
Various Gifts for Sewing Machine
Support Gifts for Voluntary Workers
Various Gifts for Ladies’ Ministry
Various Individuals –CZ Youth Camp &
Christmas Activities
Gift for Outreach
Anonymous Gift -International Betel Work
Sub-totals
ANCHOR POINT
58 Chester St -Development & Kitting Out
Various Gifts(including anonymous)
M V Kelly Ltd
WEC UK(includes finishing hair salon)
Stewardship
WEC USA
Interest on Restricted Gifts
WEC UK - Hair Salon
Infinite Arts –Training and Shows
Sub-totals		 At 1st
January
2023
Incoming
Outgoing
Transfers
At 31st
December
2023
£
£
£
£
£
-
1,100
(1,100)
-
-
4,874
-
(454)
-
4,420
-
2,500
(2,250)
-
250
9,560
10,000
(11,060)
-
8,500
-
1,335
(1,335)
-
-
-
95,040
(51,176)
(30,824)
13,040
-
6,305
(750)
-
5,555
-
7,000
-
-
7,000
4,242
-
(948)
-
3,294
913
-
(263)
-
650
500
-
-
-
500
-
1,000
(1,000)
-
-
-
638
-
(599)
39
-
2,010
(1,985)
-
25
-
2,050
(1,950)
-
100
-
4,917
(4,917)
-
-
-
300
(300)
-
-
-
150,000
(150,000)
-
-
20,089
284,195
(229,488)
(31,423)
43,373
-
-
-
-
-
-
24,583
-
(24,583)
-
349,083
816,000
(19,847)
(1,127,988)
17,248
-
450,000
-
(450,000)
-
-
150,000
-
(150,000)
-
-
118,394
-
(118,394)
-
-
3,717
-
(3,717)
-
159
-
-
(159)
-
357
590
(515)
-
432
349,599
1,563,284
(20,362)
(1,874,841)
17,680

23

19 Restricted Funds, continued

19 Restricted Funds, continued
NOTTINGHAM
Ikon church
Various Gifts –Resident Events & CZ Youth
Camp
Connaught Plant Hire -Garden Equip/Tools
Manna Farm –Original House Renovations
Guttridge Family Foundation –Manna
Farm Family and Multipurpose Room
Whelan, Paul/Karen –Security Gates,
Vehicle and Cleaning Products
New Life Christian Fellowship Sleaford for
Manna Farm
Oaks Community Centre– for Manna Farm
Sub-totals
DERBY
Foundation Derbyshire- Community meals
Neighbourly Foundation -Chiller Housing
Neighbourly Foundation -Hard Standing
Gift for Women’s Residence
Gift for New Furniture Shed Restoration
One Stop Community Partnership –
Christmas Meal
Sub-totals
MANCHESTER
The Neighbourly Foundation -New Kitchen
The Neighbourly Foundation -Training
The City Centre Ministry
One Stop (Groundworks) -Coronation
Sub-totals
HEXHAM
Hexham Community Church –Resident
Activities
Gift from Individuals -Training
Sub-totals
MOTHERWELL
The Neighbourly Foundation –Roof Repair
Screwfix Foundation –Property Repairs
Gift from Individual –Theological Training
Sub-totals
TOTALS		 At 1st
January
2023
Incoming
Outgoing
Transfers
At 31st
December
2023
£
£
£
£
£
-
1,200
(1,200)
-
-
-
2,000
(2,000)
-
-
-
25,000
-
(25,000)
-
53,259
-
(32,936)
(8,826)
11,497
-
22,300
-
(22,300)
-
-
28,438
(3,438)
(25,000)
-
-
820
(820)
-
-
-
1,800
(1,800)
-
-
53,259
81,558
(42,194)
(81,126)
11,497
-
950
(450)
-
500
500
-
-
-
500
5,000
-
-
(5,000)
-
-
625
-
-
625
-
2,500
-
(2,500)
-
500
-
(329)
-
171
6,000
4,075
(779)
(7,500)
1,796
5,500
5,000
(1,539)
(5,425)
3,536
162
-
(60)
-
102
19,566
-
-
-
19,566
-
250
(250)
-
-
25,228
5,250
(1,849)
(5,425)
23,204
528
656
(528)
-
656
1,875
-
(596)
-
1,279
2,403
656
(1,124)
-
1,935
-
6,506
(4,829)
-
1,677
-
5,000
-
-
5,000
325
-
-
-
325
325
11,506
(4,829)
-
7,002
456,903
1,950,524
(300,625)
(2,000,315)
106,487

Transfers are made for funds expended on capitalised fixed assets such as property purchases, vehicles and equipment.

24

20 Financial Commitments

At 31[st] December 2023, 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		 Land & Buildings and Vehicle
Leases
Terms
Break
Clause
Residence, Birmingham
Month to month
Garage, Alvechurch
Month to month
Residence, Redditch
Month to month
Residence, Birmingham
Month to month
Warehouse, Birmingham
Through 13/07/2029
13/07/2026
Residence, Birmingham
Through 20/11/2045
Rent review every year
Yardley Wood Shop, Birmingham
New Lease to be Agreed
Burton On Trent Shop, Derby
Through 31/03/2024
Residence, Derby
Month to month
Benwell Shop, Newcastle u Tyne
Through 25/11/2029
Hexham Shop, Hexham
Month to month
Residence, Hexham
Through 01/09/26 rent free
Rising Café, Hexham
New Lease to be Agreed
Renault DX19 EBU Furniture Van
Month to month
Alive Church Café, Lincoln
Through 21/02/2026
Arnold Shop, Nottingham
Month to month
Residence, Bellshill
Month to month
Total Financial Commitments:		 Rent
per
Annum
£
11,940
15,000
9,600
13,140
23,975
78,180
23,000
47,000
7,200
20,000
31,500
0
8,592
8,038
8,700
58,468
7,800		 Total Lease
Commitment
£
0
0
0
0
132,618
1,711,178
0
11,718
0
128,167
0
0
0
0
18,663
0
0
2,002,344

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

following periods
£
Not later than one year 142,573
Later than one year but not later than five years 476,774
Later than five years 1,382,997

21 Transactions with Trustees

Trustee transactions are insignificant as most trustees cover their own costs pertaining to their duties as trustees (seven trustees in 2023, seven in 2022). However, significant related party expenses are incurred, as two (2022, two) of the trustees are the national operational directors of Betel of Britain, and four (2022, six) 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.

25

2023 2022
Total Total
£ £
Trustee Travel & Food associated with Trustee Duties 335 -
Related Party Transactions
Donations received in recognition of work done for the charity (including
speaking) 29,567 24,936
Mileage/Travelling Expenses 4,337 5,154
Guest Hospitality/Entertainment 1,866 663
Training obtained for Additional Charitable Work 1,063 2,750
Travel/Food Costs incurred while Supporting Betel International Centres 715 2,011
Travel/Food while Visiting USA Supporters of Betel of Britain 1,063 332
Food/Subsistence while Travelling in the UK for Charitable Objectives 349 39
Attending Conferences (Accommodation, Travel and Food) 300 -
Ministry/Meetings Food and Drink 1,818 1,036
Other Accommodation 564 261

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 2 full time staff during the year. (2022: 3 part time and 3 full time). No employees received emoluments greater than £60,000 in 2023 or 2022.

Input into Betel is given by 11 people who are WEC missionaries (2022: 9). Their support comes from churches and individuals and is channelled to them via WEC International.

2023 2022
Total Total
£ £
Wages and Salaries 93,661 114,899
Social Security (2023 includes £5,000 Employment Allowance not
included in 2022) 9,396 6,426

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

Two RESTORED furniture shops are being closed in 2024, and hand over of the shops has been completed as of June 2024. Dilapidation works have been done by Betel, and the landlords have not disputed the work.

Shortly before the year end, the charity was advised that it was a beneficiary to an estate, along with twentynine other charities. Whilst it is believed the legacy may be in the region of £100,000, the estate is still realising assets and going through legal. Due to the uncertainty of the amount and timing of this bequest, no amount is included within these financial statements.

26

27 Statement of Financial Activities, year ended 31st December 2023, 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
2023
2022
£
£
£
£
£
£
£
£
£
£
775,398
1,578,022
493,804
134,502
82,915
74,002
45,095
-
3,183,738
2,898,314
100,916
-
30,638
66,336
40,312
21,726
26,254
-
286,182
266,951
319,909
-
189,124
271,928
73,388
188,273
40,306
-
1,082,928
1,090,420
371,754
271,159
419,340
446,875
118,439
199,120
157,187
-
1,983,874
1,852,478
1,567,977
1,849,181
1,132,906
919,641
315,054
483,121
268,842
-
6,536,722
6,108,163
394
3,747
674
2,716
1,265
85
14
-
8,895
1,131
19,255
4,870
39,345
5,978
-
2,144
680
-
72,272
84,728
1,587,626
1,857,798
1,172,925
928,335
316,319
485,350
269,536
-
6,617,889
6,194,022
31,598
7,711
9,928
5,745
4,355
2,663
2,184
-
64,184
37,545
17,991
0
26,424
23,035
10,639
10,779
3,205
247,003
339,076
331,009
322,054
16,527
167,118
233,715
71,105
148,843
43,942
-
1,003,304
1,066,309
190,388
487,060
213,597
227,615
83,586
143,464
48,063
-
1,393,773
1,418,055
854,370
45,982
577,036
268,144
110,274
229,957
145,202
-
2,230,965
2,077,706
12,540
3,320
6,615
5,341
1,852
3,908
1,843
-
35,419
31,324
1,397,343
552,889
990,790
757,850
277,456
536,951
242,255
247,003
5,002,537
4,924,403
1,428,941
560,600
1,000,718
763,595
281,811
539,614
244,439
247,003
5,066,721
4,961,948
158,685
1,297,198
172,207
164,740
34,508
(54,264)
25,097 (247,003)
1,551,168
1,232,074
(223,367)
163,904
(68,237)
(80,173)
(34,660)
(11,728)
7,258
247,003
-
-
(64,682)
1,461,102
103,970
84,567
(152)
(65,992)
32,355
-
1,551,168
1,232,074

27

28 Balance Sheet at 31[st] December 2023, 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
2023
2022
£
£
£
£
£
£
£
£
£
1,295,445
8,402,654
3,046,320
1,172,392
554,183
351,954
876,475
15,699,423
13,818,550
167
-
-
-
-
-
-
167
334
1,295,612
8,402,654
3,046,320
1,172,392
554,183
351,954
876,475
15,699,590
13,818,884
31,244
7,753
57,119
41,459
12,428
105,146
5,477
260,626
265,551
140,700
26,913
50,189
51,309
13,729
16,866
6,636
306,342
292,355
(104,636)
100,118
59,980
195,278
94,355
11,447
19,206
375,748
744,867
67,308
134,784
167,288
288,046
120,512
133,459
31,319
942,716
1,302,773
190,530
140,249
121,041
63,194
6,609
80,090
41,037
642,750
899,783
(123,222)
(5,465)
46,247
224,852
113,903
53,369
(9,718)
299,966
402,990
1,172,390
8,397,189
3,092,567
1,397,244
668,086
405,323
866,757
15,999,556
14,221,874
790,148
1,118,205
1,169,603
392,822
-
217,398
460,428
4,148,604
3,922,090
382,242
7,278,984
1,922,964
1,004,422
668,086
187,925
406,329
11,850,952
10,299,784
338,869
7,261,304
1,911,467
1,002,626
644,882
185,990
399,327
11,744,465
9,842,881
43,373
17,680
11,497
1,796
23,204
1,935
7,002
106,487
456,903
382,242
7,278,984
1,922,964
1,004,422
668,086
187,925
406,329
11,850,952
10,299,784

28