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← Betel Of Britain

2024-12-31-accounts

BETEL OF BRITAIN

Report and Financial Statements Year ended 31[st] December 2024

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: Ruth Cuthbert 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

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 2024

The trustees are pleased to give their report for the year ending 31st December 2024.

The year 2024 saw several advancements outlined below. This was the charity’s 29th 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. In the midst of continued 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.

We look forward expectantly to the future ahead, whilst continuing to navigate the struggles of the postpandemic climate.

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 536 men and women lived in Betel UK communities during 2024 (2023 - 581). This number includes both new and existing residents. Whilst Betel continues to recover from the pandemic, we are encouraged by the steady maintenance of numbers over 500. 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 2025 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.

Medicated Detox – Following the successful pilot of a medicated detox service in Birmingham, we continued to work with NHS addictions specialist Dr. D. Cavanaugh to extend the medicated detox service to our centres in Derby and Nottingham. These are running well in each of the centres, with both men and women being offered medicated detoxes for alcohol withdrawal, and for heroin and methadone withdrawal. Plans are to extend the service into Hexham and Motherwell in 2025.

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. One significant change has been the intentional reduction of furniture shops across our centres, and a strategic increase in our online furniture sales. This change has seen a financial improvement within the overall profit of our furniture sales. We continue to be extremely grateful to supporters and trusts who understand us and are willing to partner with us financially.

Anchor Point Project – With added financial donations continuing into 2024, the final phase of Betel UK’s national headquarters and social enterprise centre, Anchor Point, was completed in 2024, in Aston, Birmingham. In January 2024 M.V. Kelly Ltd. gifted Betel with the full renovation of the car park, including 43 parking spaces and newly secured car park gates and accessible exit ramp. The three additional businesses (a children’s soft play hire, a beauty salon and events hire business) reached completion and add to the

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bustling, family friendly community hub. Aston & Fincher generously partnered with our On Point Beauty Salon offering free professional training to staff and providing all the salon products. They continue to support the efforts of the salon. June saw the official opening of On Point Salon, with a fabulous open day featuring various local vendor stalls and free express hair and beauty treatments throughout the day.

Under one roof, all six businesses (Restaurant, Catering, Events Hire, Infinite Arts, On Point Beauty Salon and Anchors Aweigh Children’s Soft Play party hire) are run by 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.

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 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, Anchor Point Events Hire and Infinite Arts 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.

Objectives, Activities and Public Benefit

A summary of our objectives is as follows:

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.

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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 2024 Statistics:

From 1996 to 2024 9,450 individuals have entered into a Betel UK centre. There has been a total of 14,608 entries which includes multiple stays by some of those individuals.

Increased Support for Women

Of the 9,450 individuals who entered Betel UK from 1996-2024, 1,391 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 2026. 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.

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

Internship Training Programme

Seven interns served as part of Betel of Britain’s Internship programme during 2024, one of whom was an Infinite Arts intern.

Anchor Point – The Impact to Date: Our presence at Anchor Point in less than three years has already led to a regular clientele visiting the Rising Café restaurant and On Point salon. The welcoming community atmosphere at Anchor Point continues to grow in popularity and our aim is that it increasingly benefits the local area.

Anchor Point Hiring Facilities: Our Anchor Point Events Hire social enterprise continues to be busy hiring out for both corporate bookings, church bookings and personal bookings. Anchor Point welcomes a diverse range of groups including the NHS, awards ceremonies, wedding receptions, large conferences and as a venue for performing arts students from Birmingham City University. Anchor Point hosted our very first Infinite arts conference- ‘Infinite ‘24’ , which welcomed both seasoned artists and those simply interested in exploring creativity in the form of worship.

Property Improvements – Scotland, Nottingham & Birmingham: Our Motherwell (Scotland), Nottingham and Windmill House (Birmingham) residential and business properties saw significant improvements in 2024. The Motherwell centre has seen much improvement both internal and external, including but not exclusively clearing and renovating their top car park, replacing the old dilapidated decking area that overlooks the river using donated timber (photo below) , replaced and extended a lean to that now provides safe storage for tools and vehicle parts (photo below) and they built a storage area for logs that are brought back from gardens jobs (photo below) .

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In addition to the onsite improvements, Motherwell received financial gifts that enabled them to purchase a new tipper for their growing gardens business and a 9-seater van for the men’s house, in addition to a financial gift to purchase a new Luton van for the furniture business.

In Nottingham the conversion of a warehouse to create a multi-purpose/family room was completed and is being enjoyed by the Betel Nottingham community and their visitors. The women’s house, The Limes, was provided with a grant in order to purchase a new heating system and radiators for their house and to help towards a necessary fire alarm system upgrade, both of which has been completed. Ongoing refurbishments are taking place throughout the house using sponsorship money that Nottingham raised through the Three Peaks Challenge. Finally, in Nottingham, the Rising Café in Lincoln required a full refurbishment including a new cooling system, new electrics and new flooring.

Birmingham’s men’s residence, Windmill House, has also undergone major renovation made possible due to the financial and expert labour help of a construction company. The works included new windows in the dorms, a new roof to part of the building, fully re-wired electrics and an upgraded fire alarm system to the building, two brand new fully equipped kitchens and new toilet and shower blocks. Windmill House is also home to the online furniture business for which the construction company purpose-built a much needed office, photography area and storage space. These renovations have been such a blessing to the men living and working on site, and now provide a beautiful welcoming space for their families and friends in which to visit, and for the Betel Birmingham community to enjoy social events.

Betel’s Impact

National Conferences and Events: In 2024, we celebrated five Betel UK conferences attended by all centres, including a national women’s conference in March. The year culminated with our final conference ‘ Reviving the Call”, celebrating the past 27 years of Betel of Britain and looking to the future. The space at Anchor Point enabled us to comfortably host 500 people from around the world to attend and enjoy this time of teaching, worship and fellowship. Our conferences 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 licenses, attend the Westminster Theological Centre for theology training and receive training for those working in our new On Point Salon. 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. Our music team have written a number of songs and are planning on recording and releasing them as singles over the next year.

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 team performed a moving Easter and Christmas performance commemorating the holidays. They also hosted their second, twoweek arts internship session in July, culminating in a team performance for Betel residents and the wider community. The skills-and-confidence-building opportunity that this provides for our men and women really is unique.

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Internship Training Programme: Seven interns served as part of Betel of Britain’s Internship programme in 2024.

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 follow-up reports of our SROI progress each year.

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. This year we had a team of trainers visit from the USA and provide training to equip more people in each of the centres to be able to provide RTF sessions for the men and women. These sessions are also being introduced as part of our Betel UK marriage preparation for couples. The feedback and results are overwhelmingly positive.

Church Relationships and Theological Colleges’ Visits: Several theological students from Wycliffe Hall have come to serve at our Birmingham centre in 2024 on social placements and have been overwhelmed by the work of Betel UK. 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, and are encouraged by the partnership we are building with local churches to each of our centres. 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.

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Financial Review

Words cannot express the gratitude that Betel has for the many generous donors who enable our charitable work. Even though restricted donations decreased by £842.6k (essentially due to the completion of the Anchor Point project early in 2024), unrestricted donations increased by £461k and include three legacy gifts this year totalling £146,154. Special thanks go out to M.V. Kelly Limited. This company has given generously in time, materials and funds to improve the residences for Betel’s recovering residents, to provide a new furniture restoration workshop, vehicles to support the businesses which provide therapeutic work for the residents and to support the Infinite Arts program. The Vardy Foundation is also due a special thanks for the years of support to Betel, particularly for the Hexham centre but also for the annual support given to help residents move on to life outside of Betel.

Concerted efforts began in 2022 and continued into 2024 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, more competitive 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. 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.

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.

Betel’s Shop Revenue surplus (including the donations received in our shops from gift aided goods sales and the tax reclaimed on these sales) decreased in 2024 as it was still a year of rebuilding because of moving more from shop based sales at retail locations with high overheads to the internet trade of Betel UK’s RESTORED furniture. Internet trade sales as a percentage of Shop Revenue grew 13% (from 45.54% to 58.55%), and growth is still anticipated in 2025 as two shops closed in 2024.

Whilst revenue at Anchor Point increased in 2024, the income potential is still being developed and is expected to increase in 2025. With twelve months of operations for the Café and Building/Events Hire and a partial year for the newly opened beauty salon, costs exceeded income by over £317.6k (2023: over £223.6k). The greatest contributing factor to the costs increase in 2024 is depreciation (£123.4k) as the whole property is now in use. The surplus from the gardens work area generated 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 goods sales and the associated gift aid tax) generated 56% (2023: 51%) of the revenue of the charity. Combining this therapeutic work income with solicited donations from our concerted fund-raising efforts during the month of December, the residents generated 70% (2023: 80% - slightly recalculated from 78% for in-kind donations received as capital improvements) of general revenue which is total revenue adjusted for restricted/in-kind capital improvement donations, in-kind food donations and government support. The percentage decrease occurs due to a significant increase in unrestricted donations and a decrease in restricted donations for capital improvements. These factors result in a higher percentage of donations contributing to general revenue. However, it should be noted that revenue generated by therapeutic work and solicited donations increased by £374.5k.

Our modest costs of administration remain well under control.

The rest of the revenue was received in donations and gifts, various grants and in-kind donations for food, vehicles and materials for property improvements and repairs. Some government support was received from business rates relief and the employment allowance.

Principal Funding Sources – Therapeutic Work

56% of revenue in 2024 (51% in 2023) was generated by our therapeutic work areas (including donations generated by gift aided goods) and has been applied to the maintenance and expansion of the same and the support and provision of housing for our residents. Although these are still lower percentages than in pre-Covid years, they are due to significant donations for capital improvements.

Below are the results for our 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 sales of goods operates, the income derived from gift aided goods is actually shown under “Voluntary Income: Donations” in the Statement of Financial Activities. This is also true for grants and in kind gifts 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 and In Kind Gifts to arrive at the surplus generated by unrestricted activities.

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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 Goods Sales
Tax reclaimed on these sales
Shop Surplus adjusted for gift-aided goods
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 In Kind Gifts
Other Therapeutic Work Costs paid from Restricted Gifts
Other Therapeutic Work Surplus (Unrestricted)		 2024
2023
£
£
1,119,078
1,082,928
1,020,001
1,003,304
99,078
79,624
185,517
231,519
46,379
57,880
330,974
369,023
0
0
330,974
369,023
2024
2023
£
£
2,393,924
1,983,874
1,748,766
1,393,773
645,158
590,101
13,087
-
32,092
584
690,337
590,685

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 2024 several centres received donations towards capital improvements and property repairs, 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, Ashwood Church Food Bank, Brakes, Chapmans Butchers in Wishaw, Costco, Greggs, Hammonds Farm, KFC, Lidl, Marks & Spencer, Morrisons, Nandos, Neighbourly, Pret e Manger, Sainsburys and Tesco. Although there has been a decrease in food donations, 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 totalling £269,387 (2023 - £283,566).

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 – Government Support

Betel of Britain received £22,613 (2023: £20,156) in government support for business rates relief and employment allowance.

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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).

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

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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 10 July 2025 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 2024, 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

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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 (fe

37 Market Square

Witney Oxfordshire OX28 6RE

Date: 10 July 2025

12

Betel of Britain

Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31[st] December 2024

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
2024
Total
2023
Total
£
£
£
£
1,698,025
1,104,247
2,802,272
3,183,738
270,127
-
270,127
286,182
1,119,078
-
1,119,078
1,082,928
2,393,923
-
2,393,923
1,983,874
5,481,153
1,104,247
6,585,400
6,536,722
7,396
3,349
10,745
8,895
55,673
-
55,673
72,272
5,544,222
1,107,596
6,651,818
6,617,889
42,947
483
43,430
64,184
192,654
152,402
345,056
339,076
1,020,001
-
1,020,001
1,003,304
1,716,673
32,092
1,748,765
1,393,773
2,203,132
417,560
2,620,692
2,230,965
36,546
-
36,546
35,419
5,169,006
602,054
5,771,060
5,002,537
5,211,953
602,537
5,814,490
5,066,721
332,269
505,059
837,328
1,551,168
343,341
(343,341)
-
-
675,610
161,718
837,328
1,551,168
11,744,465
106,487
11,850,952
10,299,784
12,420,075
268,205
12,688,280
11,850,952

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 2024

2024 2024 2023 2023
Fixed Assets Notes £ £ £ £
Tangible Assets 12 15,811,776 15,699,423
Intangible Assets 13 - 167
15,811,776 15,699,590
Current Assets
Stocks 14 259,342 260,626
Debtors 15 437,896 306,342
Cash at Bank and in Hand 774,481 375,748
1,471,719 942,716
Creditors: amounts falling due within one
year 16 630,733 642,750
Net Current Assets 840,986 299,966
Total Assets less Current Liabilities 16,652,762 15,999,556
Creditors: amounts falling due after
more than one year 17 3,964,482 4,148,604
Net Assets 18 12,688,280 11,850,952
Funds
Unrestricted Funds 12,420,075 11,744,465
Restricted Funds 19 268,205 106,487
Total Funds 12,688,280 11,850,952

The Financial Statements were approved by the Board on 10 July 2025 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 2024

2024 2023
Unrestricted Restricted Total Total
Notes £ £ £ £
Cash flows from operating activities:
Net cash provided by (used in) operating Table
activities 1 867,306 421,265 1,288,571 1,971,407
Cash flows from investing activities:
Proceeds from sale of fixed assets 131,238 - 131,238 59,224
Purchase of intangible asset - - - -
Purchase of property, plant and equipment (523,708) (343,341) (867,049) (2,353,815)
Net cash provided by (used in) investing
activities (392,470) (343,341) (735,811) (2,294,591)
Cash flows from financing activities
Repayments of borrowing (198,027) - (198,027) (444,648)
Cash inflows from new borrowing 44,000 - 44,000 398,713
Net cash provided by (used in) financing
activities (154,027) - (154,027) (45,935)
Change in cash and cash equivalents in the
reporting period 320,809 77,924 398,733 (369,119)
Cash and cash equivalents at the beginning
of the reporting period 185,467 190,281 375,748 744,867
Cash and cash equivalents at the end of the Table
reporting period 2 506,276 268,205 774,481 375,748
2024 2023
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 332,269 505,059 837,328 1,551,168
Adjustments for:
Depreciation 616,564 - 616,564 442,684
Amortisation of intangible assets 167 - 167 167
Loss/(profit) on disposition of assets 6,893 - 6,893 (28,967)
(Increase)/decrease in stocks 1,284 - 1,284 4,925
(Increase)/decrease in debtors (131,554) - (131,554) (13,987)
Increase/(decrease) in creditors 41,683 (83,794) (42,111) 15,417
Net cash provided by (used in) operating activities 867,306 421,265 1,288,571 1,971,407
Table 2: Analysis of cash and cash equivalents
Cash in hand 22,272 - 22,272 15,816
Notice deposits (less than 30 days) 484,004 268,205 752,209 531,543
Overdraft facility repayable on demand - - - (171,611)
Total cash and cash equivalents 506,276 268,205 774,481 375,748

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 2024

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 and the amount of donations received resulting in a per day per resident rate of £3.48 (£4.26 in 2023). 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 began 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 and on the internet 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
2024
2023
Funds
Funds
Total
Total
£
£
£
£
961,246
1,092,459
2,053,705
2,372,763
228,896
9,430
238,326
314,372
57,224
2,358
59,582
78,593
-
-
-
-
-
-
-
238
450,659
-
450,659
417,772
1,698,025
1,104,247
2,802,272
3,183,738

3 Activities for generating funds

Bag packing
Carol Singing
Street/Store Collections
Books, CDs, DVDs		 Unrestricted
Restricted
2024
2023
Funds
Funds
Total
Total
£
£
£
£
-
-
-
-
255,788
-
255,788
272,935
13,600
-
13,600
10,631
739
-
739
2,616
270,127
-
270,127
286,182

4 Incoming resources from charitable activities

All unrestricted
Centre
Motherwell
Hexham
Manchester
Derby
Birmingham
Anchor Point
Nottingham
Totals		 funds:
2024
2023
Shops
Therapeutic
Total
Shops
Therapeutic
Total
£
£
£
£
£
£
83,987
193,846
277,833
40,306
157,187
197,493
146,511
261,512
408,023
188,273
199,120
387,393
125,649
158,737
284,386
73,388
118,439
191,827
239,849
489,711
729,560
271,928
446,875
718,803
319,083
416,857
735,940
319,909
371,754
691,663
-
430,782
430,782
-
271,159
271,159
203,999
442,478
646,477
189,124
419,340
608,464
1,119,078
2,393,923
3,513,001
1,082,928
1,983,874
3,066,802

Resources from Shops pertain to the sale of donated goods or items purchased for resale, whether sold on the internet or in physical shops. Resources from Therapeutic pertain to the provision of services including income from Betel’s three Rising Café locations.

18

5 Investment Income

Interest from UK Bank Accounts and HMRC Unrestricted
Restricted
2024
2023
Funds
Funds
Total
Total
£
£
£
£
7,396
3,349
10,745
8,895

6 Other Incoming Resources

Government Support -Bus Rates Relief
Government Support –Employment Allowance
Other Income		 Unrestricted
Restricted
2024
2023
Funds
Funds
Total
Total
£
£
£
£
17,613
-
17,613
15,156
5,000
-
5,000
5,000
33,060
-
33,060
52,116
55,673
-
55,673
72,272

7 Cost of Generating Funds (Fundraising and Publicity)

Flyers
Advertising/Promotional Activities
Calendars
Betel Books
Signage		 Unrestricted
Restricted
2024
2023
Funds
Funds
Total
Total
£
£
£
£
11,325
-
11,325
21,279
30,364
483
30,847
41,548
-
-
-
-
360
-
360
1,044
898
-
898
313
42,947
483
43,430
64,184

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
ISAAC
1
Other organisations
3
Individuals
111		 Unrestricted
Funds
Restricted
Funds
2024
Total
2023
Total
£
£
£
£
83,904
100,000
183,904
183,353
-
-
-
558
-
-
-
732
-
50,000
50,000
50,000
12,000
-
12,000
12,000
360
-
360
360
500
-
500
-
128
-
128
-
95,762
2,402
98,164
92,073
192,654
152,402
345,056
339,076

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
2024
2023
£
£
£
£
£
£
346,988
481,292
1,341,240
-
2,169,520
1,661,758
294,173
571,648
-
-
865,821
757,656
123,766
223,582
355,169
-
702,517
659,108
-
-
384,991
-
384,991
377,994
27,698
102,343
-
-
130,041
128,107
40
6,729
10,311
-
17,080
13,866
11,487
15,981
10,490
-
37,958
35,365
-
-
71,846
-
71,846
59,540
10,540
7,609
365
-
18,514
15,671
8,437
136,616
435
-
145,488
108,415
24,130
-
9,569
14,227
47,926
38,826
4,350
44,046
241,126
-
289,522
269,921
10,772
21,027
59,093
354
91,246
82,297
88,884
76,187
76,187
12,698
253,956
259,638
11,974
14,196
10,298
1,919
38,387
43,367
7,507
8,977
6,457
1,208
24,149
23,351
42,979
36,839
36,839
6,140
122,797
110,915
6,276
1,693
6,276
-
14,245
17,666
1,020,001
1,748,765
2,620,692
36,546
5,426,004
4,663,461

10 Operating Surplus

2024 2023
Total Total
£ £
Operating surplus is stated after charging:
Depreciation and other amounts written off tangible assets ** 634,577 442,684
Amortisation of intangible assets 167 167
Loss (Gain) on disposal of tangible fixed assets ** (11,120) (28,967)
Auditor’s remuneration 12,140 11,430
Equipment Hire 12,876 8,642
Vehicle Hire 8,562 5,797

** 2023 amounts corrected for assets written off originally included in Loss (Gain) on disposal of tangible fixed assets

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		 2024
2023
Total
Total
£
£
-
-
10,488
11,986
7,455
7,970
279,249
257,810
297,192
277,766

12 Tangible Fixed Assets

Cost
At 1stJanuary 2024
Additions
Transfer
Disposals
At 31stDecember
2024
Depreciation
At 1stJanuary 2024
On Disposals
Charge for the Year
At 31stDecember
2024
Net Book Value
At 31stDecember
2024
At 31stDecember
2023		 Freehold
Land &
Buildings
Long-term
Leasehold
Improvements
Short-term
Leasehold
Improvements
Equipment
Furniture
Fixtures
& Fittings
Motor
Vehicles
Total
£
£
£
£
£
£
£
16,216,189
123,421
-
593,518
500,672
767,880
18,201,680
318,620
165,046
-
34,347
105,859
243,177
867,049
8,335
-
-
-
(8,335)
-
-
(98,648)
-
-
(26,551)
(3,199)
(144,027)
(272,425)
16,444,496
288,467
-
601,314
594,997
867,030
18,796,304
1,452,163
48,510
-
312,770
187,192
501,622
2,502,257
(1,293)
-
-
(23,988)
(2,996)
(106,016)
(134,293)
344,655
16,280
-
77,478
60,558
117,593
616,564
1,795,525
64,790
-
366,260
244,754
513,199
2,984,528
14,648,971
223,677
-
235,054
350,243
353,831
15,811,776
14,764,026
74,911
-
280,748
313,480
266,258
15,699,423

The Freehold Land and Buildings are subject to legal charges of £3,832,911 (2023: £3,956,406).

Included above are assets held under finance leases or hire purchase contracts as finance leases or hire purchase contracts as follows:
2024 Total 2023 Total
Net Book Depreciation Net Book Depreciation
Asset Description Value Charge Value Charge
£ £ £ £
Equipment 7,688 (2,562) - -
Vehicles 72,556 (24,185) 78,009 (26,003)
80,244 (26,747) 78,009 (26,003)

13 Intangible Assets

Cost
At 1stJanuary and 31stDecember 2024
Amortisation
At 1stJanuary 2024
Charge for the Year: Presenter Software
At 31stDecember 2024
Total Intangible Asset		 £
30,307
167		 Total
£
30,474
30,474
-

21

14 Stocks

14 Stocks
Raw Materials and Consumables
Finished goods and goods for resale
15 Debtors
Other Debtors
Prepayments & Accrued Income
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		 2024
2023
Total
Total
£
£
144,559
145,192
114,783
115,434
259,342
260,626
2024
2023
Total
Total
£
£
256,812
106,042
181,084
200,300
437,896
306,342
2024
2023
Total
Total
£
£
53,751
(23,225)
2,304
2,307
297,880
413,541
15,700
15,218
116,138
89,944
32,121
34,441
29,698
26,516
13,216
10,178
69,925
73,830
630,733
642,750

17 Creditors: amounts falling due after more than one year

7 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)		 2024
2023
Total
Total
£
£
560,855
435,501
63,017
47,895
115,782
121,150
96,242
120,812
3,079,685
3,372,888
48,901
50,358
3,964,482
4,148,604

18 Analysis of Net Assets between Funds

8 Analysis of Net Assets between Funds
Fund Balances at 31stDecember 2024 as
represented by:
Tangible Fixed Assets
Intangible Fixed Assets
Current Assets
Current Liabilities
Long-term Liabilities		 Unrestricted
Restricted
2024
2023
Funds
Funds
Total
Total
£
£
£
£
15,811,776
-
15,811,776
15,699,423
-
-
-
167
1,203,514
268,205
1,471,719
942,716
(630,733)
-
(630,733)
(642,750)
(3,964,482)
-
(3,964,482)
(4,148,604)
12,420,075
268,205
12,688,280
11,850,952

22

19 Restricted Funds

----- Start of picture text -----
At 1 [st] At 31 [st]
January December
2024 Incoming Outgoing Transfers 2024
£ £ £ £ £
BIRMINGHAM
Building Trades Training 4,420 - (4,420) - -
Houston Charitable Trust - Theological 250 - (250) - -
Training
Betel Church – Theological Training - 400 (400) - -
Vardy Foundation – Leaving Support 8,500 10,000 (4,927) - 13,573
M.V. Kelly Ltd – Windmill House Repairs &
13,040 509,927 (341,126) (170,884) 10,957
Improvements/Accommodation Improvements
M.V. Kelly Ltd – Vehicle Purchases - 50,570 - (48,580) 1,990
Various Gifts/Fundraising - Property R&M 5,555 6,526 (7,753) (765) 3,563
New Arley Residence Expansion
(2024 gifts from Betenbough Homes (USA),
7,000 205,133 - (31,242) 180,891
Coventry Building Employers Charity and
Louie Ballentine)
Houston Charitable Trust/Greatbach Family 3,294 - (3,294) - -
Trust - General Training
Greatbach Family Trust – Security
650 - (476) - 174
Improvements
Neighbourly Foundation – Donations Shed 500 - (500) - -
Various Gifts for Sewing Machine 39 - (39) - -
Support Gifts for Voluntary Workers 25 2,489 (2,514) - -
Various Gifts for Ladies’ Ministry 100 - (100) - -
Fundraising – Special Events - 415 (415) - -
Various Individuals – CZ Youth Camp & - 2,157 (2,157) - -
Christmas Activities
Whelan, Paul/Karen – Celebratory Conference - 7,225 (7,225) - -
& Community Gifts
Anonymous Gift - International Betel Work - 150,000 (150,000) - -
Sub-totals 43,373 944,842 (525,596) (251,471) 211,148
ANCHOR POINT
58 Chester St - Development & Kitting Out
Various Gifts (including anonymous) - 2,893 (1,941) (952) -
M V Kelly Ltd 17,248 - - (17,248) -
Interest on Restricted Gifts - 831 - (831) -
M.V. Kelly Ltd – Infinite Arts program - 15,060 (1,466) (2,380) 11,214
WEC USA – Carrying Costs - 25,612 (25,612) - -
Infinite Arts – Training and Shows 432 - (377) - 55
Sub-totals 17,680 44,396 (29,396) (21,411) 11,269
HEXHAM
Vardy Foundation – Roof Repairs - 15,000 (15,000) - -
Benefact Trust – Roof Repairs - 2,300 (2,300) - -
Hexham Community Church – Resident 656 500 (585) - 571
Activities
Gift from Individual – Chainsaw Equip/Clothing - 850 (680) - 170
Gift from Individuals – Training/Driving 1,279 300 (365) - 1,214
Lessons
Sub-totals 1,935 18,950 (18,930) - 1,955
----- End of picture text -----

23

----- Start of picture text -----
19 Restricted Funds, continued
At 1 [st] At 31 [st]
January Incoming Outgoing Transfers December
2024 2024
£ £ £ £ £
DERBY
Asda Foundation – Food Items - 600 (510) - 90
Gift from Individual – Vehicle Purchase - 5,500 - (5,500) -
Benefact Trust – New Chapel - 2,500 - - 2,500
Derbyshire Community Jefford Weller Grant – - 2,000 (2,000) - -
Garden Tools
Memorial Gift – Resident Activities - 1,145 (1,145) - -
Foundation Derbyshire - Community meals 500 500 (500) - 500
Neighbourly Foundation - Chiller Housing 500 - - (500) -
Gift for Women’s Residence 625 - (625) - -
One Stop Community Partnership – Christmas 171 - (171) - -
Meal
Sub-totals 1,796 12,245 (4,951) (6,000) 3,090
MANCHESTER
The Neighbourly Foundation - New Kitchen 3,536 - (310) (3,226) -
The Neighbourly Foundation - Training 102 - (102) - -
The City Centre Ministry 19,566 - (4,235) - 15,331
Sub-totals 23,204 - (4,647) (3,226) 15,331
MOTHERWELL
Gift from Individual – Fundraising Outfits - 483 (483) - -
Peter Vardy – Residents’ Meals Out - 1,000 - - 1,000
The Neighbourly Foundation – Roof Repair 1,677 - (1,677) - -
Screwfix Foundation – Property Repairs 5,000 - (5,000) - -
Gift from Individual – Theological Training 325 - (325) - -
Sub-totals 7,002 1,483 (7,485) - 1,000
NOTTINGHAM
Ikon church - 600 (600) - -
Various Gifts – Resident Events & CZ Youth
- 2,415 (2,415) - -
Camp
Connaught Plant Hire – Vehicle Purchase - 38,932 - (37,288) 1,644
Manna Farm – Original House Renovations 11,497 - - (11,497) -
M.V. Kelly Ltd – Accommodation Upgrade - 15,000 - (7,448) 7,552
The Jones 1986 Charitable Trust – The Limes
- - -
15,000 15,000
Refurbishment
Nottinghamshire Community Foundation – - 5,000 - (5,000) -
Rising café extractor fan
Whelan, Paul/Karen – Driving Lessons, - 6,688 (6,472) - 216
Community/Cleaning Products Gifts
New Life Christian Fellowship Sleaford for - 245 (245) - -
Manna Farm
Oaks Community Centre – for Manna Farm - 1,800 (1,800) - -
Sub-totals 11,497 85,680 (11,532) (61,233) 24,412
106,487 1,107,596 (602,537) (343,341) 268,205
TOTALS
----- End of picture text -----

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 2024, 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		 Land & Buildings and Vehicle
Leases
Terms
Break
Clause
Residence, Birmingham
Month to month
Garage, Alvechurch
Month to month
Residence, Redditch
Month to month
Residence, Redditch
Through 21/01/2026
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
Residence, Derby
Month to month
Benwell Shop, Newcastle u Tyne
Through 25/11/2029
2025/2028
Residence, Hexham
Through 01/09/26 rent free
Rising Café, Hexham
Through 19/03/2026
Renault MJ24 GKK Furniture Van
Through 12/08/2028
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
£
13,200
15,350
10,560
17,400
23,975
78,180
23,000
8,700
22,000
0
8,592
12,008
8,700
41,000
8,500		 Total Lease
Commitment
£
0
0
0
17,400
108,643
1,632,998
0
0
107,830
0
10,428
43,029
9,963
0
0
1,930,291

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 169,854
Later than one year but not later than five years 518,339
Later than five years 1,242,098

21 Transactions with Trustees

Trustee transactions are insignificant as most trustees cover their own costs pertaining to their duties as trustees (seven trustees in 2024, seven in 2023). However, significant related party expenses are incurred, as two (2023, two) of the trustees are the national operational directors of Betel of Britain, and five (2023, 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.

25

2024 2023
Total Total
£ £
Trustee Travel & Food associated with Trustee Duties 290 335
Related Party Transactions
Donations received in recognition of work done for the charity (including
speaking) 35,798 29,567
Mileage/Travelling Expenses 3,972 4,337
Guest Hospitality/Entertainment 1,811 1,866
Training obtained for Additional Charitable Work 1,350 1,063
Travel/Food Costs incurred while Supporting Betel International Centres 2,158 715
Travel/Food while Visiting USA Supporters of Betel of Britain 252 1,063
Food/Subsistence while Travelling in the UK for Charitable Objectives 307 349
Attending Conferences (Accommodation, Travel and Food) 326 300
Ministry/Meetings Food and Drink 2,588 1,818
Other Accommodation 454 564

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. (2023: 3 part time and 2 full time). No employees received emoluments greater than £60,000 in 2024 or 2023.

Input into Betel is given by 11 people who are WEC missionaries (2023: 11). Their support comes from churches and individuals and is channelled to them via WEC International.

2024 2023
Total Total
£ £
Wages and Salaries 107,155 93,661
Social Security (includes £5,000 Employment Allowance) 10,424 9,396

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

2024 Donations and Debtors include three legacy gifts totalling £146k. They were received in cash in 2025.

A charity which is ending operations in Scotland has a property which they will be selling and have promised the proceeds to Betel of Britain. As the property is in poor repair and may be sold at auction, no value has been assigned to the asset and therefore not accounted for in 2024 income.

26

27 Statement of Financial Activities, year ended 31st December 2024, 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
2024
2023
£
£
£
£
£
£
£
£
£
£
2,003,393
120,783
352,932
130,321
43,412
107,307
44,124
-
2,802,272
3,183,738
66,551
-
25,360
75,360
41,685
24,309
36,862
-
270,127
286,182
319,083
-
203,999
239,849
125,649
146,511
83,987
-
1,119,078
1,082,928
416,857
430,782
442,478
489,711
158,737
261,512
193,846
-
2,393,923
1,983,874
2,805,884
551,565
1,024,769
935,241
369,483
539,639
358,819
-
6,585,400
6,536,722
3,457
940
693
3,526
1,863
117
149
-
10,745
8,895
32,182
6,127
7,926
7,255
99
2,084
-
-
55,673
72,272
2,841,523
558,632
1,033,388
946,022
371,445
541,840
358,968
-
6,651,818
6,617,889
16,655
6,223
5,984
3,550
3,147
2,644
5,227
-
43,430
64,184
24,555
-
26,700
20,354
10,644
10,527
5,384
246,892
345,056
339,076
332,026
10,528
173,423
218,279
87,902
112,563
85,280
-
1,020,001
1,003,304
222,291
742,173
202,787
255,189
86,683
178,994
60,648
-
1,748,765
1,393,773
1,175,142
55,941
588,553
261,341
116,635
250,172
172,908
-
2,620,692
2,230,965
11,982
3,508
7,136
4,984
1,955
4,470
2,511
-
36,546
35,419
1,765,996
812,150
998,599
760,147
303,819
556,726
326,731
246,892
5,771,060
5,002,537
1,782,651
818,373
1,004,583
763,697
306,966
559,370
331,958
246,892
5,814,490
5,066,721
1,058,872
(259,741)
28,805
182,325
64,479
(17,530)
27,010 (246,892)
837,328
1,551,168
(236,354)
108,624
(32,647)
(68,212)
(34,976)
38,800
(22,127)
246,892
-
-
822,518
(151,117)
(3,842)
114,113
29,503
21,270
4,883
-
837,328
1,551,168

27

28 Balance Sheet at 31[st] December 2024, 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
2024
2023
£
£
£
£
£
£
£
£
£
1,620,448
8,208,609
3,042,559
1,212,133
536,705
327,343
863,979
15,811,776
15,699,423
-
-
-
-
-
-
-
-
167
1,620,448
8,208,609
3,042,559
1,212,133
536,705
327,343
863,979
15,811,776
15,699,590
29,606
10,830
49,826
37,319
17,776
97,530
16,455
259,342
260,626
245,551
62,224
52,574
16,474
9,084
46,805
5,184
437,896
306,342
268,494
25,469
57,711
252,951
149,541
5,841
14,474
774,481
375,748
543,651
98,523
160,111
306,744
176,401
150,176
36,113
1,471,719
942,716
194,601
108,471
156,220
43,815
15,517
65,978
46,131
630,733
642,750
349,050
(9,948)
3,891
262,929
160,884
84,198
(10,018)
840,986
299,966
1,969,498
8,198,661
3,046,450
1,475,062
697,589
411,541
853,961
16,652,762
15,999,556
764,738
1,070,794
1,127,328
356,527
-
202,346
442,749
3,964,482
4,148,604
1,204,760
7,127,867
1,919,122
1,118,535
697,589
209,195
411,212
12,688,280
11,850,952
993,612
7,116,598
1,894,710
1,115,445
682,258
207,240
410,212
12,420,075
11,744,465
211,148
11,269
24,412
3,090
15,331
1,955
1,000
268,205
106,487
1,204,760
7,127,867
1,919,122
1,118,535
697,589
209,195
411,212
12,688,280
11,850,952

28