Annual Report and Financial Statements for the Year Ended 31 May 2025
## Benin Christian Support
Charity registration number: 1111190
Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
## **BENIN CHRISTIAN SUPPORT**
## **CONTENTS**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Financial Statements|8 to 13|
## **BENIN CHRISTIAN SUPPORT**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Trustees**
Miss Penelope Anne Waterman Ms Gill Kendall Mrs Deborah Susan Reeves Mrs Maureen Anne Sanders Ms Susan Mills (appointed 10 May 2025)
## **Charity Registration** 1111190 **Number**
**Principal Office** The Annexe The White House High Street Thorpe-le-Soken Essex CO16 0EF **Independent Examiner** G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG **Bankers** HSBC Bank plc 63 Connaught Avenue Frinton On Sea Essex CO13 9PP
Page 1
## **BENIN CHRISTIAN SUPPORT**
## **TRUSTEES' REPORT**
The Trustees present the annual report together with the financial statements of the charity for the year ended 31 May 2025.
## **Structure, governance and management**
## _**Nature of governing document**_
Benin Christian Support is a registered charity, number 1111190, and is constituted under a Trust deed.
## _**Recruitment and appointment of Trustees**_
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
The Trustees look for persons of proven integrity who share the vision and objectives of the Trust and who have relevant wisdom and experience to contribute to the running of the Charity.
## _**Induction and training of trustees**_
Each new Trustee is provided with the relevant Charity Commission publications a copy of the constitution and at a meeting with the Chairman fully briefed on the operation of the Trust and the responsibilities of Trustees.
## _**Organisational structure**_
The charity is governed by a board of Trustees.
## _**Risk management**_
The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.
## **Objectives and activities**
## _**Objects and aims**_
The objects of the charity are:
- The relief of sickness and the preservation of health and welfare among people residing permanently or temporarily in Benin, West Africa.
- The relief of financial hardship among those living or working in Benin by providing such persons with education.
- The relief of financial hardship either generally or individually of people living in Benin by providing or paying for goods,services and facilities.
## _**Public benefit**_
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 2
## **BENIN CHRISTIAN SUPPORT**
## **TRUSTEES' REPORT (CONTINUED)**
## _**Use of volunteers**_
The Trustees would like to thank all those who have given their time, energy and resources in making it possible for the charity to function smoothly and in a unified fashion.
## **Achievements and performance**
## _**Review of activities**_
Despite the many world challenges for charities at the present time, Benin Christian Support managed to send a team on Mission in November 2024, the first since 2017, the pandemic having caused many problems for people being able to travel worldwide.
The House of Hope children are mainly housed in smaller accommodation now, some independently, for those who now have work, a wife and a growing family. Others we are supporting with accommodation while they continue with their studies in college, university or on apprenticeship courses.
We have paid for many, many primary school children to have an education until they are eleven years old. Also supplying all the books and materials needed for every person we have in education.
An ongoing project with the Scouts continues with the group now starting, an added project, to look after thirty orphans in their local community.
BCS have now been going for 20 years. In that time hundreds of Benin children have received an education. Many operations and medical treatments have been paid for by our donors, sponsors and supporters and we are working hard to continue our work, despite many worldwide governmental challenges which have resulted in difficulties in raising funds for NGO's.
We continue to get many requests for humanitarian aid, medical and medicines which we try our best to help accommodate with the funds we receive.
## **Financial review**
The income for the year amounted to £30,324 (2024 - £40,680) and expenditure £46,525 (2024 - £31,291). Fund balances at year end were £6,131 (2024 - £22,332).
## _**Investment policy and objectives**_
At the present time the income of the charity is fully committed on a month by month basis. The Trustees will apply an investment policy if surplus funds arise in the future.
## **Going concern**
After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.
Page 3
## BENIN CHRISTIAN SUPPORT
## TRUSTEES' REPORT (CONTINUED)
## Statement of Responsibilities
The Trustees are responsible for Preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity 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 accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The Trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The annual report was approved by the Trustees of the charity on 12 December 2025 and signed on its behalf by:
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Miss Penelope Anne Waterman Trustee
Page 4
## **BENIN CHRISTIAN SUPPORT**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BENIN CHRISTIAN SUPPORT**
I report to the Trustees on my examination of the accounts of Benin Christian Support for the year ended 31 May 2025.
## **Responsibilities and basis of report**
As the charity Trustees of Benin Christian Support you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Benin Christian Support's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of Benin Christian Support as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
> ...................................... ft G W Schulz FCMA Independent Examiners Ltd The Grain Store Hills Barns Appledram Lane South Chichester West Sussex PO20 7EG
12 December 2025
Page 5
## **BENIN CHRISTIAN SUPPORT**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2025**
|**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
17,285
Investment income
3
214
Total income
17,499
**Expenditure on:**
Charitable activities
4
33,700
Total expenditure
33,700
Net
(expenditure)/income
(16,201)
Net movement in funds
(16,201)
**Reconciliation of funds**
Total funds brought
forward
22,332
Total funds carried
forward
8
6,131|**Restricted**
**funds**
**£**
12,825
-
12,825
12,825
12,825
-
-
-
-|**Total**
**2025**
**£**
30,110
214
30,324
46,525
46,525
(16,201)
(16,201)
22,332
6,131|**Total**
**2024**
**£**
40,523
157|
|---|---|---|---|
||||40,680|
||||31,291|
||||31,291|
||||9,389|
||||9,389
12,943|
||||22,332|
The notes on pages 8 to 13 form an integral part of these financial statements. Page 6
## BENIN CHRISTIAN SUPPORT
## BALANCE SHEET AS AT 31 MAY 2025
|||2025|2024|
|---|---|---|---|
||Note|£|£|
|Current assets||||
|Debtors|6|623|3,870|
|Cash at bank and in hand||5,984|18,902|
|||6,607|22,772|
|Creditors: Amounts falling due within one year|7|(476)|(440)|
|Net assets||6,131|22,332|
|Funds of the charity:||||
|Unrestricted income funds||||
|Unrestricted funds||6,131|22,332|
|Totalfunds|g|6,131|22,332|
The financial statements on pages 6 to 13 were approved by the Trustees, and authorised for issue on 12 December 2025 and signed on their behalf by:
Miss Penelope Anne Waterman Trustee
The notes on pages 8 to 13 form an integral part of these financial statements. Page 7
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
Benin Christian Support meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
## **Going concern**
The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Income and endowments**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
## _**Donations and legacies**_
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
## _**Gift aid**_
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
## _**Interest receivable**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
## _**Investment income**_
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
Page 8
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 (CONTINUED)**
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **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.
## **Debtors**
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **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.
## **Liabilities**
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Page 9
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 (CONTINUED)**
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the Trustees discretion in furtherance of the objectives of the charity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
## **2 Income from donations and legacies**
|Donations and legacies;
Donations
Gift aid reclaimed
**3 Investment income**
Interest receivable and
similar income;
Interest receivable on
bank deposits|**Unrestricted**
**funds**
**General**
**£**
13,950
3,335
17,285
**Unrestricted**
**funds**
**General**
**£**
214|**Restricted**
**funds**
**£**
12,825
-
12,825
**Restricted**
**funds**
**£**
-|**Total**
**2025**
**£**
26,775
3,335
30,110
**Total**
**2025**
**£**
214|**Total**
**2024**
**£**
35,150
5,373|
|---|---|---|---|---|
|||||40,523|
|||||**Total**
**2024**
**£**
157|
Page 10
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 (CONTINUED)**
## **4 Expenditure on charitable activities**
|Africa mission
Medical
Child sponsorship
Orphans
Humanitarian/food
Charitable
Motor and travel
Office costs
Bank charges
Other costs
Independent examination|**Unrestricted**
**funds**
**General**
**£**
-
457
-
5,351
7,749
2,253
12,406
2,323
201
2,444
516
33,700|**Restricted**
**funds**
**£**
3,187
1,084
8,554
-
-
-
-
-
-
-
-
12,825|**Total**
**2025**
**£**
3,187
1,541
8,554
5,351
7,749
2,253
12,406
2,323
201
2,444
516
46,525|**Total**
**2024**
**£**
680
2,508
9,450
5,799
5,258
2,245
1,054
2,675
167
975
480|
|---|---|---|---|---|
|||||31,291|
## **5 Trustees remuneration and expenses**
No Trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No Trustees have received any reimbursed expenses or any other benefits from the charity during the year.
## **6 Debtors**
|**6 Debtors**|||
|---|---|---|
|Accrued income
Other debtors|**2025**
**£**
378
245
623|**2024**
**£**
2,891
979|
|||3,870|
Debtors includes £Nil (2024: £245) receivable after more than one year.
|Other debtors|**2025**
**£**
-|**2024**
**£**
245|
|---|---|---|
Page 11
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 (CONTINUED)**
|**7 Creditors: amounts falling due within one year**
Accruals
**8 Funds**
**Balance at**
**1 June**
**2024**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
**_General_**
General Funds
22,332
17,499
**Restricted funds**
Africa mission
-
3,187
Child sponsorship
-
8,554
Medical
-
1,084
-
12,825
**Total funds**
22,332
30,324
**Balance at**
**1 June**
**2023**
**£**
**Incoming**
**resources**
**£**
**Unrestricted funds**
**_General_**
General Funds
12,943
28,584
**Restricted funds**
Africa mission
-
680
Child sponsorship
-
9,450
Medical
-
1,966
-
12,096
**Total funds**
12,943
40,680|**2025**
**£**
476
**Resources**
**expended**
**£**
(33,700)
(3,187)
(8,554)
(1,084)
(12,825)
(46,525)
**Resources**
**expended**
**£**
(19,195)
(680)
(9,450)
(1,966)
(12,096)
(31,291)|**2024**
**£**
440|
|---|---|---|
|||**Balance at**
**31 May**
**2025**
**£**
6,131
-
-
-|
|||-|
|||6,131|
|||**Balance at**
**31 May**
**2024**
**£**
22,332
-
-
-|
|||-|
|||22,332|
Page 12
## **BENIN CHRISTIAN SUPPORT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025 (CONTINUED)**
## **9 Analysis of net assets between funds**
|**9 Analysis of net assets between funds**|||
|---|---|---|
|Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted**
**funds**
**General**
**£**
6,607
(476)
6,131
**Unrestricted**
**funds**
**General**
**£**
22,772
(440)
22,332|**Total funds**
**at 31 May**
**2025**
**£**
6,607
(476)|
|||6,131|
|||**Total funds**
**at 31 May**
**2024**
**£**
22,772
(440)|
|||22,332|
Page 13