BIRC Annual Report YEAR ENDED 30 NOVEMBER 2021 "I wlll conflrm my covenant between me and you and wlll groatly Increase your numbers" Genesls 17.2 Bethel International Revival Church Ltd (formerly known as Bethel Missionary Church UK) Pasloi Titus Pirabakaran Seniof P3$10-, 15 Roebuck RoaJ Chessington, KT9 1J? belhelmiriFStlies org bethel-mc@holmail co uk TAblE' of C(JntE!nts Contents BIRC Annual 2021 Summary Financial Review & Re8erves Policy UK Ministries Overview Sun¢Jay School- Kingdom Kids Youth Ministry TIM£ 2 BUILD Sri-Lanka Mintslries Responslbllilies of directors under company Law Contact Inlormalion Independent Ex8mlner's Report Slalemenl of Financlal Activrties 14 88lance Sheet Notes lo the Accounts If> Detailed Slalemenl of Financial Activfties W((h Comparalivas Pg. BIRC Annual 2021 Summani Annual 2021 Summa Bethel Admlnlstratlve Infonnatlon 8elhel International Revival Church UK (main branch) 18 811ualed on Church Road, Milcham. 11 is w41hin the Building ol Milcham Parish Church Regbglered office". 7S Roebuck Road. Chessinglon, KT9 1JZ. Current DireclorsThruslees'. Mr Pirabakaran Karunakaran Mrs Suganlhini Pirabakaran Mr Thiakeswaran Ramolingam Miss Marilyn Pirabakaran Mr Arulsulhaft 8alasundaram Mrs Poorna Arul$ulhan Key Si8ff'. Mr Pirabakaran Karunakaran Isènior Pastor) Company Registration no 8742022 Charity Registration no.. 1130950 GoverniThJ in8lrument'. Memorandum and Ar￿¢188 of A88¢xlalion dated 14 December 2008 Independent Examiner.. Ajay Flajani FCIE, Slewardshlp. 1 Lamb's Passage, London ECIY 8AB Bankers". Lloyds Pg. BIRC Annual 2021 Summarv Alm and Purposes Our aini as follows Bethel 2nd growth Grow In word ¥ L•arn word M¢dlate word Grow In d•lly Llle Famlly Ilfe Work Ilfe ¥ Frlend5hlp Communlty Grow In worshlp and warfar• {prayer Ilfe} fjrow In Soul wlnnSns Grow In splrltu•lltv Grow & encovr•Be ntrmt ienor•tlon Grow In we•lth & prosperltv Our purp)sè is lo share the gospel ol Jesus Chri81 by partneriig wlh Pastor Mr Tilus K Pirabakaran, leaders and members of the ¢hurch. Our mlgsion is lo equip all with the Word ol God and reach out to the surrounding comrnunilies in UK and Sri.Lanka wrth Love of Je$u8 by exhibrting faith in action. Recrultsnent The Ghariiy revieN*s current Skill sets in leadership meelingg quarterly and identifies gaps and potential new roles that are required for the church (Leaders. Sunday School Teachers elc.). Through prayers and interviews, candidates are selected, and a decBion is made Collectively with trust&es and leadership team. Pg. BIRC Annual 2021 Summary Operatlng Hlghllghts Unfted Klngdom Bethel In p￿anDIng the activities, the Dlreclors have had regard to the guldan¢e on public benefit issued by the Charrty Commission. Srl.Lanka The charity continues lo partner with ministries in Sri-Lanka and, during the year, the charity helped fund the following. Financial support lo 10 widowed families Bethel free nursery Continue lo provide leaching for 20 children from under privileged b¥ckground. Four ministers working with the oommunity prov￿Ing pastoral care support lor lamilles. We continued our support during the ongoing lockdown and we were able to help those who were vulnerable. single parents and the elderly with food packages ai)d e88enlial items We were also able lo donate wheelchairs, motor bikes and é$s&nlial items for a Shop lo keep going Pg. BIRC Annijal 2021 Summary Financlal Revlew & Reserves Pollc Flnanclal Revlow Ineome de¢rea8ed by £21,938 10 £63,539 . Th18 Wa8 largety due lo a reduction in grants received from the Governmenl'i Job Retention Scheme and reducllon in donotion Incom8. Bethel Expendllur• d¢¢rea8ed by £6,814 10 £62,669. Thlo was partly du8 10 reduction In th? grant$ pald by the chartty to 8UPPOrt mlnk8trle$ operating In Srl L8nka almwhere. A8 4 re8uh. th• ¢hartty ha8 r•portod 8 8urplu8 for the year of £870 12020.. £15,994) and th• ch8rty'¥ not a88•lB have Inere888d by £870 10 £62,659. Thi8 Included ea8h of £50,055, 01 which £30,78118 unr¢8lrl¢ted. Reserves Pollcy The 8o¥rd ol Olrè¢tor8 have es￿￿18h0d a policy whereby the unreolrlcted c8$h held by the charty should be malntained at be￿e￿n 2 and 6 monlhB ol usual èxpendrtur8, whleh equat¢6 to rgsfjrvgs btheèn £15,000 and £45,000. At the year-end, the charty held unre8trt¢ted ca8h of £30,781 and the ¢harrty 16 complylng reserves polloy Pg. BIPXC r,nLS<112021 Si.Immar;I UK Ministries Overview BIRC has ma ntained regu53r public worship prayer, Oible Sludies preaching and laughl the word ol God throughout the Greater London area (Miicham, Northoll, Croydon, and Suttonl In addition lo th18, we 85s0 reached out to Ashlord in KerTrt, High Wycombe and Manchester Planning a¢tivilies for the year lakes place under the leadership ol our Pastor K Pirabakaran and consideration given to Charrty Commissiong guidance on publi¢ benefit and. In particular. the Specific gU￿anCe on charrties for Ihe advancement ol religion We endeavor lo enable ordinary people lo live out their lailh In the community through. Worship and prayer LearnirKJ 8btrul the word of God Bible 41udy Oeveloping their knoWedge and Iru81ing in Lord Jesus Christ Encourage youths lo be a good citizens and posilNe conlribulors lo the community, Evangelism Mission and outreach work In UK and oversees Our Sunday service$141 and worship are held putting lailh into practice through prayer. $¢riplure reading. and preachin9 in the following places. Northoll BIRC- Service in Tamil Milcham BIRC Service in Tamil and Sinhala o¢ea5ional Engli8h translation Idanche5ter BIRC - Service in Tamil BIRC has 3 ttr,al of 23 other ministries supporting the churches and ¢ommunrty Some ol these include. Sunday School - Kingdom Kids 81RC Youth Ministry - monthly youth meeting and youth 8ervice BIRC Media - reaching out through social network BIRC Catering providing caterino loi Church events The leadership team have mel Irequenlly throughout the year and the following hol lopi¢s were discussed. Pg. BIRC Annual 2021 Summani Health ol the church and grow.h In¢r2asing evangelism activities Media develtspmenl Finance status Bethel General logistics in tha church such as Iran8POrt and n)aintenan¢e Events planning We have su¢¢essfully transitioned to our hLgh delinllion Iwe streaming system. This 18 a slep up to Ouf goal ol reachino out globally Mgttt the word ol God During lockdown we were able tg Stream our service online on facebook and youtube We carried our proje¢19 such as letters of love, tc those who wtsrked In the NHS as letters of gratitude and encouragement. We also were Inspired by Marcus Flashlord's scheme for free meals and showed our support by offering free hot meals during the holidays. Under the guideline5 we were ablo to Carry out a car park $grvi¢e that wa5 socially clistanced bul also gave us an opportunlly lo worship together Pg BIRC. ADniial 202.1 .81.Immani Sunda School - Kin dom Kids Bethel BETHEL Values 81essed Exlraordinary Tgam locused Helpful Encourag1￿ Leaders ol the lulure Recogn￿10￿ ol wanted behavIO￿r-JeS￿S said let Ihe children come to me, and do not hinder them, lor the kingdom ol heaven belongs lo such as these Matthew 19.4 Restaralive approach lo resolving unwanted behaviour-The Jesus Way. Purpose Children aged 4.14 are laughl biblical prin¢iple5 and stories Ihroloh quality teaching Children are guided to pray. read the bible and seek God Ic>r their lullilmenl. Children can apply biblic81 themes lo everyday lrfe and enter a deeper relationship God Children's learning musl reflect the 8elhel Values 8n¢J the BIRC'S vision. Our Currlculum Our Curriculum this year has been derived from Go Teach, a christian organis8lion has developed and created 8 scheme ol work wrth booklets for the children to complete ChI￿ren complete the workbooks three times a month and locus on singing and worshiping lor the rest ol weeklsl Our Events (Manchestsr, Northolt & Mltcham) Kids coriliiiueLI lo caiiy orTr tlie Culficulum during lockoown online. Children gelling invglved in our street outreach. Kids had zoom meetings with Pastor where they were able to ask questions and have a time ol fellowship chI￿ren participated in the letters ol love project where they helped wr((e the letters lo give to key workers. Pg. BIRC Annijal 2021 Summani Youth Mlnist ml .Yo Bethel Our Word: 1 Tlmothy 4:12 'Don'T lei anyone think l¢ss ol you because ol you are young Be an examoe lo all believers in what you say, in the way you Iwe, in your love. your faith and your purity. Our Vlslon To E'￿111[.. all with word of GCKJ. live$ in many natlgnfj h out lo all with love ol Jesus and restore Our Mlsslon 5Ws Iplelcome, Worship. Word, Warfare and Witness. BIRC Youth 7-Fold Mlnlstrles & Structure B1RC youth ministry ha8 Ils own adminiBtration run by youth leaders and supervisors BIRC Youth Flnance BMC Youth ministry Is sèlf.funded and no monies come from the main church account. BIRC Youth Key Events and Outreaches In 2021 R Lslar Monthl Y uth Meetin san $ervlce The youth continued their meetings online on Zoom wlh something different every week The structure we follow is First week, time ol fellowship for the youth Mthere they were able lo participate in 9ames and win prizes Following covid guidelines. we were able to hold these meetings lace to face 5&ond week, question time or debate time. Choosing topics that were relevant to now and using scripture to help us and guide us. Pg BIRC AnD.iial 2021 .81.Jmmary Thlrd week, Leaders meeting an¢J prayer. A limo for the Youth supetvisors, Senior leader8 and trainee leaders to catch up, review and sxay about the youth minBtry. Fourth week, ¢hara¢ter time or opinion lime. The youth got th OPPDrtunrty lo share aboLrt who has been Inspirino them in tho Bible. TIME 2 BUILD God gave 8 vision on 24th June 2015 through his Word (EZRA 1. 1.111 tts build Comrnunily Centre in the UK to reach out lo the needs ol families. This vision vrds shared wlh the public Ihrou9h the Peace and Power Concert Purpose of Communlty Centre e.g. a$ follo￿ (not Ilmlted tol.. 2. Hear ol God 3. Reach Out lo klQlll2 Build Shower Rooms & Eat-in Kitchen 4. Family Advice Centre for idow 5. Career Advice l¢r Eti&oLLo 6. Support Centre for Cancer EaLoLts Pg. 10 BIRC Anni.ial 2021 Siimmary Srl-Lanka Minist Bethel We speak weekly with Pa81or Arul, who over8ea8 the mlnlslrie6 W& 8LJPPJrt In Srl Lanka. After mu¢h ¢Ji8ouBslon and prayer, we have agreed lo help the ministry in Sri Lanka bulld a church In a small vlllage in Jaffna. We oontlnue to 8UPPOrt widows and nursery khJ8. In addlllon we a180 plan to help expand the currènt nur6ery and h8lp the mlnl$try In Srl L8nka 8tart a new serv1￿ * a 8mall vlllage ¢alled Poonharl.. th1• 11 incraa8e the number of churches we hlp Support to four. Other De artment Hi hts We organised a night ol worship with the International Christian Cenler IGermanyl and got in contact with worship leaders In India and Germany to lead worship wrth us. Followlng Cc)vid guidelines we were able tg gather to worship God together and celebrate our 16th anniversary together. Training for worship leaders and musicians began remotely and then moved lo face to lace wthen covid guidelines began lo ease 5TH M Y,1 FPM CE7.1 11. PM IN Pg. BIRC Annual 2021 Summani Responsiblllties Of Directors Under Com an Law The directors are responsible for propafing the tru8tee6' rèwt and the flnanci81 81atemen16 In accordance th appllcable law and Untted Klngdom A¢counfjno standard8 IUntt¢d Klngdom Gènerally A¢¢epted Accounllng Practice). Company law require8 the dlr•ctors lo prepare flnanclal 8latemen18 for each financial year vthlch gNe a true and falr view ol the 81ole of the offair8 of th• charllable company as at the balance 8heel dète and ol r(8 Incomlng re80urce8 and appllc*tlon of resource8. includlng Inctsme and expenditure, lor the financlal year. In praparlng th080 financial 8tat•ments, the directors are requirod lo,. 1, S¢lt¢t $ultsbL9 accounllng wllele# and opply them ¢on818tently.' 2. Ot¢erv& the methods and principles in the Charllle8 SORP., 3. Make judgements and esllmate8 that are re8sonable and prudent., 4, State whether the appllcable accounllng 8t8ndard8 have been followed, 8ublect lo any malerlal departUfe6 dI￿loSed and &xplalned In the fln8nclal slatemenls,. and S. Prepare the flnan¢lal 8tstèm¢nts on a golng con￿rn tas18 unle88 ft 18 Inapproprlate lo pre8ume that the ¢harlty wlll contlnue In operatlon. The dlrector8 are re8ponslble for keeplng proper aecounllng records that dis¢108e vllh rea8enable accuracy at any time the flnancial posf(ion of th¢ choritable oompany and enable thgm 19 ensure that the financlal statements comply w(th the Companies Act 2006. They are a180 re8ponsible for Safeguarding the 0880ts 91 the ch8rf(able ￿rnpanY and hence for taking reasonable 8teF6 for the preventlon and deteotion ol fraud and other Irregularf(le8. ThLq rep)rt, which has teen prepared in accordan¢e wf(h the provi81oTrs of the Companle8 Act 2006 relating to 8mall Companies. was approved by the Dlrectors and glgned on their ￿hall by.. zs of IZL Pirabak31an Karun2karan- director and trustee Dale Pg. 12 BIRC A.Dniial 2021 81.Immani Contact Informatlon Pa•tor Tltu• Plrabakaran Senlor Pastor & Tru8le• bethol-mc hotmail.co.uk Pa•tor Suganthlnl Plrabakaran 3IRC Tru8l¢e Bethel Pa•tor Mr Thlake•waran Ramallngam 8IRC Tru8t6e Pa•tor Arul•uthan B•la•undaram 81RC TruBtee Mr• PoornA Arul•uth*n 81RC Trustee Ml•• Marllyn Plrabokar•n BIRC Adminiglralion INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BETHEL INTERNATIONAL REVIVAL CHURCH LTD I'th• Compan￿) I report to the charty trusteey on my examination of the accounts of the Company for the year ended 30 November 2021 on pages 14 to 23 follo￿n9. which havè bèèn prepared on the ba818 of the accounting policies set out on pages 16 and 17. R•iponslbllltl•s •nd basls of rnport As the charty8 tru81ee8 of the Company {and also Its dlrectors for the purposes of company lawl you are responsiblè for th• preparation of the accounts in a¢¢ordan¢e with the requirements of the Companies Aot 20061'the 2006 Act,). Havlng 8aU8flèd myself that the account8 of the Company are not requlred to bè oudllèd under Part 16 of the 2006 and ère elloSble for Independent eXomln8tlon, I report In respect of my exaMIna￿On of your charity's accounts 88 Qarried out under 8e¢fjon 145 of the Ch¥+rlfje$ Act 2011 I'the 2011 Act,). In carrylng oul my examina￿On I have followed the Dlr8otion$ 9￿art by the Charity Comml8slon under 8edon 145151 {b) of th• 2011 Act. Ind•p•nd•nt •xamln•r'* Jtstsm•nt I have ¢ompl•ted my axamlnadon. l ¢onflrm that no mattèr8 have ¢ome to my attenlon In conng¢tlon ￿th the examlnatlon gI￿n0 me ¢8U8e to belleve., 1, 8¢counttng r•cordB were not kepl In re8p•Gt ol the Company as requlred by 8ecUon 386 of the 2006 Act., or 2. the 8¢¢ounts do not accord thosè recordg., or 3. the accounts do not compty with the accounting requlrements of Se¢￿On 398 of th• 2008 Acl other than any iequiremenl that the accounts glvfr a 'true and fairf vlgw whl¢h18 not a matter Gonsldèrgd a6 part of 8r* Indepèndtsnt examlnadon.. or 4. the account8 havè not been prepargd In aocord8nee thè method8 and prSnclple8 of the Stst&ment of Recommended Pracfj￿ for aG¢ounllng and reporting by ch8rtUe8 appllcable to charfJe8 preparing thelr a¢counts In accordan¢e the Flnanclal ReporUng Stsndard •ppllcible In the UK and Ropubll¢ of Ifelond IFRS 102). I have no con¢ern8 and have come 8cr088 no other matter8 In connectlon the examIng￿0ft to vthloh atten￿On should be In th1# rtsport In order to •nabl• a prop&r understanding of the •¢eounts to b? rgaohed. Ajay Rajanl FCIE stewardship 1 Lamb's Passage London EC1Y 8AB Dale.. 25 August 2022 Page 13 BeTHeL INTERNATIONAL REVIVAL CHURCH LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENOITURE ACCOUNT FOR THE YEAR ENDED 30 NOVEMBeR 2021 Total Furith 2021 Totsl Fund 2020 Unre8triet*d Fund5 Restricted Fund8 INCOME AND ENDOWMENTS FROM.. Donations and18gau88 Other tradng activil•8 Inveslmtnl Income 58.932 4,603 03,535 85,4e4 13 Total In¢om• •nd •ndowm•nts EXPENDITURE ON: se,328 8.343 82,8 e9.483 T¢t•l •xyndltur• N•t Incom&ll•xp•ndltur•l 2,6C 11,7381 870 15.994 Tran￿•T% lund• 10 11,4381 1,169 1.438 N•t mov•m•nt In lund• 12901 870 15,994 Rvnndllatlon dfund*.' Total lund8 brought low•rd 42,217 19.$72 81,789 45,795 Total fund• urrl•d foThvard 10 43,385 19,274 62,S59 81,789 The •tst•m•nl tsf flnandll acfjvlfje8 Includ•• •ll galn8 and108989 recoonlo•d In th• y••r. AJI Income and •xwndlur• d•rfv• from conlnulng 0par￿OnI. Th8 8tatem•nl of flnanclal 8Cb.V￿oa 9180 Corn￿￿￿ wllh the rtwlittmènts for an In¢om• and •xp•nditur• acwurrt r•qulr8d ty th• Compan1•8 Aet 2We. The notm on page$ 18 10 23 forrn part oftha• ac¢ount8. Page 14 BEThEL INTERNATIONAL REVIVAL CHURCH LTO BALANCE SIIEET AS AT 30 NOVEMBER 2011 Total Funds 2021 Totsl Funds 2020 Unr•thctod Funds ReStr￿trd Fund5 Nots FIXEDASSET8 Tangible 486ets 300 CURRENT ASSETS Debtors Cath at bank In h•nd 17,382 17,382 13,351 52318 48.143 19,274 67.417 6s,e89 CREDITORS: Amount$ falllng du• wlthln on• 5wr 4.758 4.758 4,180 M•t curr•nt a•uts 111l4blll￿•*l TOTAL NET A88ETS 61789 FUND BALANCES Unre8tricted Funds G•n•ral fvnd& DO￿0n8t•d frJnd• 10 23,307 23,307 21,103 43,3 43,38S 42.217 R••thct•d Fun 43,385 19.274 62.659 61.789 Thè ch•rit*bl• ¢ornp4ry li ￿t￿l•d to •x•mplon from •udlt und•r S•clS¢n 477 of th• Comp•nl•• Act 2tsJe for th• y••r ended 30 Nov•mber 2021, The member6 have not r•qulrid th• ¢omp8w to obtaln an •udt of Its financl818tsternents for th• y•ar ondid 30 November 2021 in •ccord•n¢t wlth Section 478 of th• Compan1•$ kt 2008 how•vw, In accordanco wlth Secoon 145 ol the Charitie8 Act 2011, the a￿¢￿n￿ hav• b••n •x•min•d by •r Ind•p•ndent •x•rnlner and their report b••n Included In th••e fin•nd•l stat*m•nts. The dlre¢tor8 (who w• th? ¢horftsbl• ¢ompanYs trU8ts￿ for th• purpoms of th•rity lawl aCkno￿•d9* Ihelr rospondblli¥•8 for.. (•) ensuring that thè eh8rrtabl• comp•ny keeps *￿u￿ting rncords comply wilh S•cOan$ 38e and 387 of lh• Companies Act 2006 and Ibl preparinG flrianelal 8tsl•rn¢nts whkh giv• o tru• •nd fair vlow ol th• slate of affair• of th• charitable company a$ •t th8 end ol each financial y•#r ond ol its net inecme or expendSiure for •a¢h fin#noal y•$r in a#¢rdanc• with tr• requirements of S•elon$ 394 and 395 and which oth•FWiS• eompty wth the requir•ments of th• Companies Act 20Cfj relating to fin￿¢181 ¥1otsm?nts, ao l* as aplicable to th6 eharftablg ¢orrpany. The flnaneial stat•m•nts have been pr•parod In I￿¢Y￿an¢1 1h& provrdlan8 of P•t 15 of the Campanles Act 20C¢ relatin9 to $m811 companles. Thé finanthal statom•nts were approved by the Board of Directors and 8lgn?d ¢n it8 by.. J< IslolLzz Irabakwan Karunakaran Ccmpany number, 06742022 Charity nUfflb￿. 1130950 Tho notes On pagès 18 ID 23 form part of those xcounts, Page 15 BETHEL INTERNATIONAL REVIVAL CHURCH LTD NOTE8 TO THE ACCOUNTS FOR THE YEAR ENDED 30 NOVEM8ER 2021 8tstyWlnformitlon Th• ¢haTrty 15 a charitsbla corrp•ny limitsd by gu•r¥ntsa •nd l• In￿rpor#tOd in lh• Unltsd Kingdorn. Th• cornp8ny rogiBter8d numb•r •nd r•oi$t•rod offi¢• addmss e•n bo lound on the Cgmp•ny Inf¢m)Ati¢n po9•. On 3 Fobruary 2020 Iho ¢h•dtabl• Mmpany ch8ng8d its ngrno from 8•tho1 Mi88ion4ry Chuich UK ty B•ih•l Int•rnilJon41 R•viv•l Churth Ltd. Ao¢ounllng Pollcl•• Th•8• fin8nci81 •t•t•rront• •r• pr•p•r•d on • going ￿nCern t•￿•. und•r th• hi•bric•l cost c4nv•ntion. The￿ flnan¢i•l •tItsT￿nts hivo b••n prepir•d In I￿)1danc* wlth th• "Stst•mont of R•¢omm•nded Prn¢be•'. Aecounting and Roporbn9 by Chorknos proparin9 their •£￿unts In •¢COrdan￿ wlth tho Flnamcial Reporlng StsndBrtl 8pplic8bl• in lh• UK •nd Ropublic of IT•lgnd IFRS 1021 C'th• Ch•riti•• SORP'I, wth tr• Fin•n¢i•l R•wrtins Stsnd4rd applicabl• In tho Unthd Kingdom and Ropuwic of Ir•lgnd l FRS 102,1, wth thé Companie• Act 2006 and ¥wth th• Chirfti••Act2011. Th• ¢hirty rn••ts th• d•flnhJon of* publ1¢ b•n•fft •nOty •¥ wt out In FRS 102. Th• Fln¢lpl•• •¢loptsd in th• pr•p•r•len af th• flnincknl •tst•m•nt• ir• #t out b•k)w. Th• tru•ts•$ (who •r• Ihe ¢harit•bkn cgmp•nyb dIr￿t0￿ lor th• purp)M• of comyny liwl h•v• •M•u•d wh•th•r tr• u•• of th• 90Sng ¢on¢•m b••l• S• •pproprf•ts •nd h4v• ￿nI￿or•d pobsible •v•nts or conditrons that rnight ca*t •I9n￿¢1nt doubt on th• •bilty of th• eh•rfty to ￿nInu• 16 a golng conc•rn. Th• tru•t••• hiv• mAd• A•M••m•nt for * period of at l••¥t tsn• y•Ar from th• dite of •pprov•l Of th• finindil $totsmgnt•. In pgrticulAr the tru8te•s hav• ¢on•ld•r•d th• ¢h•dty'• for•c4•ts and Pro￿OI0n8 •nd tho po•8lblo irnpli¢•lJon• •ttouk1 pr¢l•¢t•d in¢ome Ind l or •xp•ndthr• v4ry un•xp•¢t•dly. Th• tru•t••$ hgvo con¢lud•d thqt th•r• l• g r•aeonAble •xp0cts￿oN thdt th• ¢har h•• •d•qu•t• r•wurc•• to ￿n￿nu0 to operat• for th• tor•••Mbh fvbJr•. Th• ¢h•rty th•r•for• ¢onty'rw•• to •doO th• g¢lng eone•m b•si8 in Pf•PAring its fin•n¢l•l *t•tem•nts. IneJ)m• Includlng invg8trn•nt In￿rn• l• r•¢ognl8od in th• p•rfod In Nthlch th• chirty b•Mm•• •nim•d ty r•¢•lpt, th• •ffnvnt r•c•iv•bl• can b• rneafur•d with ro*•oMbl• ¢•rtalnty, and r•c•ipt l• proè•bl•. For lh• mgst port Incom• l• g•n•r•lly r•eogni8•d wh•n rt l• r•c•iv•d. Inwme 18 only daf•rr•d wh•n th• chirity ha• to fulfil condi￿n* b•lor• beeoming •ntilJ•d to tt orwh•r• tho donor •p•¢lfi•d trt•t th• Ineom• 18 to h •xp•nd•d In • fvtyr• p•riod. In￿rn0 from d¢Mlon• •nd1•9•¢i¢• includ•J r•e•vernblo gift #id, which i• r•eogniMd wh•n th• r•l*t•d don•lJon l• r•c•lv•d. Glft aid th4t hA• not b••n r•¢ov•r•d by th• b•l•n¢• •h••t dat• l• includ•d #a • d•btor. Th• ¢harfty r•lS•• on volunt••r• to c•ry out mAny of ilB advil••. How•v•r, In *¢c4)rdine• wSth lh• SORP, th• ¥AIu• of bl•M ••r¥I￿• h*8 not be•n Indudod in th880 fininei•l •tatoment• a• th•y ￿nn0t b• r•li•bly rn••wr•d, In¢om• from ¢h4rttabl• l¢tr￿•8 r•pr•unt• In¢orn• r•c•lvotsKry from 9ood• and a+￿¢•* An¢J •uppl￿d In futh•rnnc• 01 th• ¢h•rity• ¢h•rft•bl8 ob*cts. It inclu¢J•s Incom• from th• ehurth F•tre4t. In￿rn• from olh•r b*dlng r•pro••Dts In￿Me r•¢oivAbkn from •cttvlO•• un¢J•rtak•n to 98nor•t• fvnd• lor th• chgnty. Expèndthr•, including irrocoverable VAT, is r•cogni6•d whon rt Yè incurred or. If 0orti•r. wh•n a logal or construth• oblig8t¢n for • pwym•nt •ri••8 pr¢wd¢d tr•t it 1$ probAbl• th•t wtU•mont will bo r•quir•d gnd th• amount ot th• obli9ol write down the value cf eich aE6•t to its •slJmatsd r•*du•l v41u• Ilf •nyl ov•r h •xpKtsd u￿lub •D)nomi¢ K•. To *¢hl•v• thi• obi•¢tiv• th• folloving r•ts• of d•pr•d•b"on 4r• ¢h*rg8d.. Fkthr••, fltUno• And equiprTwnt Motor v•hld•• Ov•r 3 tr4 7 y••r• Ov•f S y•• Th• e•Yrylng v*lu•# of tsnglbl• flx•d #ro r•vl•w•d l¢r Imp41rrn•nt In p•rbd• ￿•n •v•nt• or ¢h•ng•• In rcLSrn•t•n¢¥• IndI￿t• thatth• c4rrylng valu• may not b• r•cov•r•bl•, Th• op•rats8 d•fingd ¢onffibutton P•n￿On ￿h•M•* lor its •mploy•••. Obll9•tion• for wntrlbutiom to th• h•nw• •r• r•￿9￿14￿d *• •n •xp•n•• wh•n th• li•bilty •riM•. Th• •M•ts of th•M *h•m•• •r• h•ld ••p*rnts from of th• ¢h•rity in ind•p•nd8n¥y •dminl•t•r•d fvnd•. 91 Iwloo Th• ciJmp4ny b • r•gi*t•r•d ¢h•rfty', it h•• taknn •dv•nt*g• of th• v•rfou• r•ll•f• from t•x•fjon •v•ilabk• to and no tax l• p•y*bl• on Ihe ch*rltyi Incom•. Thè ch*rity'• fin•n¢i•l iM•t• ind fln•n¢l•l Il•bilit'08 911 qulllfy *• b•d¢ fln•n¢l*l in•bvm•nts, •• d•fin•d by FRS102. Cr•ditor• and d•btsr• •r• rr•••ur•d •t Ih•ir •xp•¢tsd Mtd•m•nt vilL¥ Inormilly th• #mount ol c*•h th•t th• ¢hidty •xp•¢t• to p•y or r•c•lv•l. Th• th•rtty h•• t•k•n •dv•ntsg• of •n •x•mption c4nf•rr•d by th• Ch*ri¥•• SORP •nd h•• ntst pr•p•r•d • ￿¥h kni at*t•m•nt. Th• tru•ts•8 do not ￿rIalder th•t th•r• gny material •ourt•• ol ••Om•Oon or unc•rt•lnty At lh• b#lRnco •h￿t d•1• that ry)ul*J r••utt in • trAt•ri¥l •dJu•kn•ntto th• ￿ryin9 v•lu•• ol•M•ts and lthbll￿•• in th• n•xtr•pc*rtng p•rfod. DonatSon• and l•oacl•• Unr•th¢t•d Funds R08triBtsd Fund• Totsl 2021 Tot41 2020 G•n•NI donitpJn$ Income tsx r•eovor¥bl• Ge￿Mm•￿t9T￿nI8.' Job R•t•ntion Sch•mp 48.509 51,112 7,DJQ 81,144 9,801 58,932 Pag• 17 BETHEL INTERNATIONAL REVIVAL CHURCH LTD NOTES TO THE ACCOUNTS FOR THE YEAR ENDED JO NOVEMBER 2021 Charltsbl• •Xpgndl￿rfj Unr•8tri¢tsd Furnd8 Ro$trl¢t•d Fund8 Tolol 2021 Totsl 2020 Cogts In¢urMd dlr•¢ttyon ¥p•om¢ 4otlvltl•• Employm•nt eO8ts V•nu• gnd office hire Motor •nd trlvelling co•t• VIS￿ry 8po8korn Chur¢h •¢tivitio8 Vld•o, •ound •nd UrnAII •qurpm•nt 0gproCl•t'on Gr•nts piyablo I￿0 not• kl 33,512 10.450 1.388 33,512 10,450 1,388 33,811 11,477 3,70S 1,549 1.406 260 300 1.618 2,024 1,46 2,350 51 088 5.937 8343 64.327 C••ts In¢urr•d on iupport & *dmlnl•tr•llon Ind•p•nd8nt •x•min•rf• f•• ler pr•p•ring •nd •¥amining th• aocount•'. CommunlcAtson8 Admlni•htivo expon•o• L•g*l •nd prof•Mional l••• 1,980 1.102 1.461 897 5.240 1.980 1,102 1.4e1 897 2,290 1,508 718 640 Total •xp•ndltrJr• 56,328 62 e69 In *ddltbn to th• f••• p•y•bl• lor th• pr•p•r•tion ind •x•mln*Jon of lh• a¢¢aunt•, th• ¢h*rity wid £89712020.. £8401 to St•w•rd•hip for payroll bur•qu sorvI￿•. Gr•nts payabl• In•titytion• Indfvldu•4• 2021 Gr•nt• for UK ind tsv•rM*• rnlmlon Gr•nts forth• wli¢f of pov•rty Gronts for • varl•ty ¢1 otr•r charftsbl• purp¢M• 1,825 3S 120 6.087 1,000 420 6,507 8,712 1,08 S40 Th• wmp•rntr•• for th• pr•￿￿u• y•*r ar• •• follow•'. In•ti￿lJon* Indfvldu#l• 2020 Qr•nts for UK •nd ov•r••&• mimlon Gr8nts for ttt• roli•f ot pov•rty Grants for a v4ri•ty of Qthgr th•dt*bl• Pu￿$8** 1CrJ 7,699 7,699 3,8Q) 320 120 220 20Q 11.599 The tharity'• principal g¥ant• to Insti￿tiOn1 com￿￿d.. 2021 2020 Churche$ Unlt•d F•llowshlp OrAnts to n8b.￿￿'0n8 for less than e1,Lk)O •Ach 1,825 155 220 Paga 18 ' iMEL INTERNATIONAL REVIVALCHURCH LT NOTE8 TO THE ACCOUNT8 FOR THE YEAR ENDED 30 NOVEMBER 2021 Anal￿1￿ ofstsff ￿lts. th• •t of k•y mani9•m•nt p•rnonn•l and trust¢• rnmun•rallon and •xpen¥•* 2021 2020 Grom w49•8 •nd sal Social 80¢urity Pen5icn ¢o•ts 32,8C6 32,806 229 976 33.811 976 The avorng• monthly ndfnbor ol •mploy••• dunr4 th• y84rw4$ 1 12020.. 11. Mo•t ofth• ch•rlty'• •￿V￿.￿S are carrt•d out by voluntsern. No •t•ff r•oolved sAl*rf•• •t a rat• of mor• thAn £80,000 por #nnum. rh• chirity• k•y m•nag•m•Dt cornprtm th• ￿¥1¢88 And tr• k•y •tsff n#m•d on th• Admlnl8traOv• InforrnAtion ￿9+. Totsl omploym•nt ts•n•fits p#yabl• to key rn#n•g•m•nt for th• y•ar w•r• •8 follows.. Emp5oy•r Wig•• & p•n•ion 88lari•• ￿ntrIbu￿On• 2021 Mr P K•run•k•rnn la tru•ts•l Th• fonowlng •mounta w•r• th•rg•d In th• pr•vlou• y••r.' Emplopr Wig•• & p•n•ion •larf•• contrbulDn• X)20 Mr P K•runak•r•n (• tru•t••l 976 Mr P Karunak•r•n ￿rV•d •• churth l••d•r •nd r•(•lv•d l*• ¥￿v• p•yrront for ••rylng In th•t Cgpielty, not lor ng *• • tN•t••,' thi• p•ym•nt l• p•rniitt•d by th• chirty'• gov•mlng doeJJm•nt. Tinglbl• flx•d ••••ts FI￿r•I, r￿n91 and •quipm•nt Motsr Vehlcl•6 TotAI C¢•t At 1 D•c•mb•r 2020 Additi¢ns At 30 N¢v•mb•r 2021 7,228 1,300 8,72B Aeeumul•t•d d•pr•ciiOon At 1 Dec•mb•r 2020 Ch4rg• for th• yeAr At 30 November 2021 7,228 1,2LY) 30D 8.428 Not book v#lu• At 30 Nov•rnb•r 2021 At 30 N0￿mb*r %20 300 O•btor• 2021 3)20 Tax r•eov•rn￿9 othgr debtors 16.082 9,082 17.362 P•g8 19 BETHEL INTERNATIONAL REVIVAL CHURCH LTD NOTES TO THEACCOUNT8 FOR THE YEAR ENDED 30 NOVEMBER 2021 Ca•h at B•nk •nd In Hand 2021 C4•h it bank 50 055 52,318 Cr•dltor•: Ilablllll•s f¥lllng du• wlthln ¢n• ￿or 2021 2020 Oth•f cr•ditsr• 798 10 Fund• Durfng th• y•*r lh• rnov•m•nt• In eh•rlty'• fvnd• w•r• a• folknw•'. Op•nl Intr)mlng b•l•n r••our¢•• 2021 2021 Outgoln9 r••our¢•• Tr•n•l•r• In th• y••r 2021 Clo8ing b*l#ne• 2021 2021 D••w•t•d Fund8 Ev•nts Youth Minilty Bulldlng ProJ•et Em•rg•n¢y MIMion Support 888 814 13,3S2 6.092 120 12731 120 11.0851 82 11,0361 403 97e 541 13,472 S,007 82 20.078 23.307 43.385 21,114 21.103 G•n•rnl Unr•slrlc¢•dFund* Tetsl Unre•lrictsd Fund• 58 32e 58 326 R••trt¢t•d Ftsnd8 Ov8rMAS MI$￿0n Suwrt Building Proi•¢t H•rd•hip Youth Mini*ty Evont* Minl 11,128 e,131 3,196 82 1,108 240 IS,0871 1,438 10,675 8,193 283 328 891 928 19,274 18501 14061 928 ,343 gr8g•l• of fvnd• 61,789 83.S39 182,8691 82.659 During th• y••r £1,438 w•8 tr4naf•rr•d from ¥nro8lrictsd fvnd• ts th• r•8tncted Ov•r••a• Mistyon Support fvnd •0 th•ton• of th• fund6 IKlud•d In lh• ov•r•ll totsl forthi• lund w•• not In defi¢rt It th• y•*r4nd. Analysls of n•t*•••ts bytund Th• •M•t• and11obilth• of th• v4riou8 fund• wer• a• follow•'. General fvnd• De¥ign•t• nd8 R••tri¢t•d nd8 2021 Flx•d a￿14 O•btors Cash at bank •nd in hand Curr•nt lknbiltti•# 17.W2 10.702 14,7581 17,362 SO.055 14,7581 20,078 19,274 23.307 20,078 19.274 62,659 Page 20 8ETHEL INTERNATIONAL REVIVAL CHURCH LTD NOTES TO THE ACCOUNT8 FOR THE YEAR ENDED 30 NOVEMBER 2021 10 Fund• conllnu•d In the prgvSou8 y•ar th• movtrrnonts in th• ¢h4rW8 fund$ w•r• g$lollow8'. Op?nir In¢ornlng r••ource• Outgoing r8wurc•• Trnn8f•r• n tr• y••r 2020 Clo•inp b•lanGe 2020 2020 2020 2020 D•$pJnet•dFund• Ev•nts Youth Mini8ty Building Prolo Em•r9on¢y 576 856 814 13.JS2 11721 2,238 5,012 7.358 9.525 12,1671 11,114 13,756 G•n•r•l Unr•a¢rf¢t•dFund$ Totsl Unr••thct•d Fund• 21,114 57,816 157,8161 32,347 89.853 42.217 R•siri¢t•dFund* •r••a• Mluhn Support ullding Proj•ct Hard•h￿P Youtr Mirii•ty Events Inl•ty 8,599 5,783 10.749 3e8 3,017 780 250 480 15.624 (7.5991 1.379 11,128 8,131 13,8001 12861 788 640 926 19,672 13,448 111,8871 2,167 Aggr•g*t• of fund• 45.795 85,477 189.4831 61,789 Analy41• •f h•t ••l•ts byfvftd Th• •nd Il•bllits• of th• variou• fund• w•r• i• follow•', G•nernl nd• Do$ign•t•d fvnd• R••ffict•d fiJnd• X120 Fix•d *wt• Debtor• C••h It b4nk Ind In h•nd C*Jrr•nt lknbllil•• 30) 13.351 11.832 4,180 21,1￿j 300 13,351 52,318 21,114 19,572 21,114 19,S72 61.789 Events. reprount• ￿nd• ￿t ••h8• ts yind on fvtur• •vent•. Youth Mlnlstry.. r•pres¢rt• funth 99t 961d• for youth minlaty Bulldlng Pry>l•¢t: r•pre￿nts fvnd• ￿t 4•id• for 4 ￿lIdIng fgr th• chuwh. Em•rg•n¢y Fund: r•proMnts fiJnd• s•t a￿d0 for unfor¢8••n •xP•ndi￿r•. Ov•M•i• Mlislon 8upport. was er••tsd from donoI?n• me•N•d to help support ryJr••ry %4vrk•rn, ¢hur¢h pa•tsr* and COntr￿b￿￿ ts ¢hur¢h building propcts in Sri Lanka. Bulldlng Prol•eL' w•• ¢r••t•d from donI￿On5 receivgd to help fvnd a buildlng for tho ¢hufBh. Hard9hlp'. was croat•d from donabon$ received ts h•lp th08• in fi'nancial need,. th18 y•#rth* don•tknn8 r•c•iv•d w•r• U8ad tr) help tha wor in Sth Lqnka Youth Mlnsty, wa8 ¢rnat•d from donation• r9￿1V•d to hglp fund thg ehur¢h'8 mSnl¥ty wth ¢hildr•n •nd youn9 poople. Ev•nts.' w•$ ¢re8tsd from donation8 rg¢•lv•d bj help m•t lh• cost offvturg •v•nts. Mlnl¥ty. wa& cro•t•d frorn donoton• recaiv•d to h•lp pay for m4t•rlal6 ¥6•d by v4rtous mini•tr••. Pago 21 BETHEL INTERNATIONAL REVIVAL CHURCH LTD NOTE8TO THE ACCOUNT8 FOR THÉ YEAR ENDED 30 NOVEMOER 2021 11 Tran$aGllon$ wlth r•lat•d parl•$ During tha year thg ¢harity". al r•¢¢ive4J d¢nalon8 totslling £12,660 12020." £11,000) from r•14tod parb•6 Iwhlth hdud•$ tru•ts•$, k•y rnanagemont 8n4 gnyone ckJs8ly conn8Cted to th8rn1. bl paKI r•ni 01 £4.80012020.. £4,8001 to Mrn Suganthlnl Plrab•k&rnn, who IB • trustse, lor Ihe of •p4u Sn h•r home is R church offi¢•', th•M p•yrnonts gro pormittèd by th• ch•ritys gov•mSng do¢urn•rt Ex￿pt fof tho r•imbursgmant of exp8n8•8 incurrfjd wh•n I￿.￿¢ a$ 1o•nt for tho chgrity or inBufTed wh•n und•rt4king employmènt dut'¢$ nDt conne¢tsd with s•rvlng 88 8 tru8teo, no èxp•na98 wern paid to l¢r for) lh• tW8tse812020.. £nill. Except a$ di8clos•d in not• 3 'Analy•h ?f •t•ff costs,, thore hov• b••n no oth•r tr4nMction• wlth r•lated PArti8• during th• y••r. 12 M•mb•r• Each mamber of th• comyny c¢mmh to contribut? ifth• chanty wound up •n •rnunt of£l. Pag* 22 ijill" I"