## **BIRC**
## **Annual Report YEAR ENDED 30 NOVEMBER 2022**
**“I will confirm my covenant between me and you and will greatly increase your numbers” Genesis 17:2**
**Bethel International Revival Church Ltd (formerly known as Bethel Missionary Church UK)**
**Pastor Titus Pirabakaran**
Senior Pastor
75 Roebuck Road Chessington, KT9 1JZ
www.bethelministries.org.uk bethel-mc@hotmail.co.uk
## **Table of Contents**
## **Contents**
|BIRC Annual 2022 Summary|1|
|---|---|
|Financial Review & Reserves Policy|4|
|UK Ministries Overview|5|
|Sunday School – Kingdom Kids|7|
|Youth Ministry|8|
|TIME 2 BUILD|9|
|Sri-Lanka Ministries|10|
|Responsibilities of directors under company Law|11|
|Contact Information|12|
|Independent Examiner's Report|13|
|Statement of Financial Activities|14|
|Balance Sheet|15|
|Notes to the Accounts|16|
|Detailed Statement of Financial Activities With Comparatives|23|
Pg. 1
## **BIRC Annual 2022 Summar y**
## **Annual 2022 Summar y**
## **Administrative Information**
Bethel International Revival Church UK (main branch) is situated on Church Road, Mitcham. lt is within the Building of Mitcham Parish Church.
Registered office: 75 Roebuck Road, Chessington, KT9 1JZ. Current Directors/Trustees: Mr Pirabakaran Karunakaran Mrs Suganthini Pirabakaran Mr Thiakeswaran Ramalingam Miss Marilyn Pirabakaran Mr Arulsuthan Balasundaram Mrs Pooma Arulsuthan Key Staff: Mr Pirabakaran Karunakaran (Senior Pastor) Company Registration no: 06742022 Charity Registration no: 1130950 Governing instrument: Memorandum and Articles of Association dated 14 December 2008 Independent Examiner: Ajay Rajani FCIE, Stewardship, 1 Lamb’s Passage, London EC1Y 8AB Bankers: Lloyds
Pg. 2
## **BIRC Annual 2022 Summar y**
## **Aim and Purposes**
Our aim as follows:
Our purpose is to share the gospel of Jesus Christ by partnering with Pastor Mr Titus K. Pirabakaran, leaders and members of the church. Our mission is to equip all with the Word of God and reach out to the surrounding communities in UK and Sri-Lanka with Love of Jesus by exhibiting faith in action.
## **Recruitment**
The charity reviews current skill sets in leadership meetings quarterly and identifies gaps and potential new roles that are required for the church (Leaders, Sunday School Teachers etc.). Through prayers and interviews, candidates are selected, and a decision is made collectively with trustees and leadership team.
Pg. 3
## **BIRC Annual 2022 Summar y**
## **Operating Highlights**
## _**United Kingdom**_
In planning the activities, the Directors have had regard to the guidance on public benefit issued by the Charity Commission.
## _**Sri-Lanka**_
The charity continues to partner with ministries in Sri-Lanka and, during the year, the charity helped fund the following:
- Financial support to 10 widowed families
- Bethel free nursery continue to provide teaching for 20 children from under privileged background.
- Four ministers working with the community providing pastoral care support for families.
We continue to expand in different areas of Sri Lanka such as Jaffna, building a community center that serves as a middle ground for professionals and lowincome families to come together to build the community around them. Bethel has continued to support the building work.
Pg. 4
## **BIRC Annual 2022 Summar y**
## **Financial Review & Reserves Polic y**
## **Financial Review**
Income increased by £7,484 to £71,023. This was largely due to an increase in income from donations and related gift aid; the increase was partly offset by the absence of any grant income this year from the Government’s Job Retention Scheme.
Expenditure increased by £23,072 to £85,741. This was largely due to an increase in payments for the hire of venues following the resumption of in person Sunday services and an increase in grant payments (largely to support ministries operating in Sri Lanka).
As a result the charity has reported a deficit this year of £14,718 (2021: a surplus of £870) and the charity’s net assets have decreased by £14,718 to £47,941. Net assets includes cash of £33,856, of which £23,253 is unrestricted.
## **Reserves Policy**
The Board of Directors have established a policy whereby the unrestricted cash held by the charity should be maintained at between 2 and 6 months of usual expenditure, which equates to reserves between £15,000 and £45,000. At the year-end, the charity held unrestricted cash of £23,253 and the charity is complying with its reserves policy.
Pg. 5
## **BIRC Annual 2022 Summar y**
## **UK Ministries Overview**
BIRC has maintained regular public worship, prayer, bible studies, preaching and taught the word of God throughout the Greater London area (Mitcham, Northolt, Croydon, and Sutton). In addition to this, we also reached out to Ashford in Kent, High Wycombe and Manchester.
Planning activities for the year takes place under the leadership of our Pastor K Pirabakaran and consideration given to Charity Commissions guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
We endeavor to enable ordinary people to live out their faith in the community through:
- Worship and prayer
- Learning about the word of God
- Bible study
- Developing their knowledge and trusting in Lord Jesus Christ
- Encourage youths to be a good citizens and positive contributors to the community;
- Evangelism
- Mission and outreach work in UK and oversees
Our Sunday services (4) and worship are held putting faith into practice through prayer, scripture reading, and preaching in the following places.
- Northolt BIRC – Service in Tamil
- Mitcham BIRC – Service in Tamil and Sinhala with occasional English translation
- Manchester BIRC – Service in Tamil
BIRC has a total of 23 other ministries supporting the churches and community. Some of these include:
- Sunday School – Kingdom Kids
- BIRC Youth Ministry – monthly youth meeting and youth service
- BIRC Media – reaching out through social network
- BIRC Catering – providing catering for church events
Pg. 6
## **BIRC Annual 2022 Summar y**
The leadership team have met frequently throughout the year and the following hot topics were discussed:
- Health of the church and growth
- Increasing evangelism activities
- Media development
- Finance status
- General logistics in the church such as transport and maintenance
- Events planning
## **Highlights of this year**
- Resuming Sunday services fully after period of lockdown.
- Bible studies continue over zoom, but Sunday services are regular, and in person at church.
- Celebrated all parents and carers on Mother’s and Father’s Day celebrations.
- Special 17th year Anniversary programmes held in Northolt and Mitcham with guest speaker from India-Pastor Messiah
- Christmas programmes by Sunday school children and youth
- Meeting face to face with our youth and running CV workshops.
Pg. 7
## **BIRC Annual 2022 Summar y**
## **Sunda School – Kin dom Kids y g**
www.facebook.com/BMC.Sunday.School
## **BETHEL Values**
**B** lessed **E** xtraordinary **T** eam focused **H** elpful **E** ncouraging **L** eaders of the future.
- Recognition of wanted behaviour-Jesus said let the children come to me, and do not hinder them, for the kingdom of heaven belongs to such as these. Matthew 19:4
- Restorative approach to resolving unwanted behaviour –The Jesus way!
## **Purpose**
- Children aged **4-14** are taught biblical principles and stories through quality teaching.
- Children are guided to pray, read the bible and seek God for their fulfilment.
- Children can apply biblical themes to everyday life and enter a deeper relationship with God.
- Children’s learning must reflect the Bethel Values and the BIRC’s vision.
Our Curriculum this year has been derived from Go Teach, a christian organisation who has developed and created a scheme of work with booklets for the children to complete. Children complete the workbooks three times a month and focus on singing and worshiping for the rest of week(s).
## **Our Events (Manchester, Northolt & Mitcham)**
- Children getting involved in our street outreach.
- Kids had zoom meetings with Pastor where they were able to ask questions and have a time of fellowship.
- Children participated in the letters of love project where they helped write the letters to give to key workers.
Pg. 8
## **BIRC Annual 2022 Summar y**
## **Youth Ministr y**
www.facebook.com/BMC.Youth.Ministry
## **Our Word: 1 Timothy 4:12**
“Don’t let anyone think less of you because of you are young. Be an example to all believers in what you say, in the way you live, in your love, your faith and your purity”
## **Our Vision**
To equip all with word of God, reach out to all with love of Jesus and restore lives in many nations.
## **Our Mission**
5Ws: Welcome, Worship, Word, Warfare and Witness.
## **BIRC Youth 7-Fold Ministries & Structure**
BIRC youth ministry has its own administration run by youth leaders and supervisors.
## **BIRC Youth Finance**
BMC Youth ministry is self-funded and no monies come from the main church account.
## **BIRC Youth Key Events and Outreaches in 2022**
The youth continued their meetings online on Zoom with something different every week. The structure we follow is
- **First week,** time of fellowship for the youth where they were able to participate in games and win prizes. Following covid guidelines, we were able to hold these meetings face to face.
- **Second week,** question time or debate time. Choosing topics that were relevant to now and using scripture to help us and guide us.
Pg. 9
## **BIRC Annual 2022 Summar y**
- **Third week,** Leaders meeting and prayer. A time for the Youth supervisors, Senior leaders and trainee leaders to catch up, review and pray about the youth ministry.
- **Fourth week,** character time or opinion time. The youth got the opportunity to share about who has been inspiring them in the Bible.
## **TIME 2 BUILD**
## **EZRA 1:1-11**
God gave a vision on 24th June 2015 through his Word (EZRA 1:1-11) to build a Community Centre in the UK to reach out to the needs of families. This vision was shared with the public through the Peace and Power Concert.
## **Purpose of Community Centre e.g. as follows (not limited to):**
1. Worship God
2. Hear the Word of God
3. Reach Out to Homeless
- Build Shower Rooms & Eat-in Kitchen
4. Family Advice Centre for Widows
5. Career Advice for Prison Leavers
6. Support Centre for Cancer Patients
## Pg. 10 **BIRC Annual 2022 Summary**
## **Sri-Lanka Ministr y**
We speak weekly with Pastor Arul, who overseas the ministries we support in Sri Lanka. After much discussion and prayer, we have agreed to help the ministry in Sri Lanka build a church in a small village in Jaffna.
We continue to support widows and nursery kids.
In addition we also plan to help expand the current nursery and help the ministry in Sri Lanka start a new service at a small village called Poonhari; this will increase the number of churches we help support to four.
## **Other De artment Hi hli hts p g g**
- Created new leaflets for our outreach team to share the gospel.
- - Monthly updates by pastoral team to congregation.
- Training in ministries that needed improvement such as catering and welcome team.
## Pg. 11 **BIRC Annual 2022 Summary**
## **Responsibilities Of Directors Under Com an Law p y**
The directors are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing these financial statements, the directors are required to:
1. Select suitable accounting policies and apply them consistently;
2. Observe the methods and principles in the Charities SORP;
3. Make judgements and estimates that are reasonable and prudent;
4. State whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
5. Prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The directors are responsible for keeping proper 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 safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the Directors and signed on their behalf by:
26/11/2023 _______________________________ _________________ Pirabakaran Karunakaran – director and trustee Date
## Pg. 12 **BIRC Annual 2022 Summary**
## **Contact Information**
**----- Start of picture text -----**
Pastor Titus
Pirabakaran Pastor Suganthini
Pirabakaran
Senior Pastor & Trustee
BIRC Trustee
bethel-mc@hotmail.co.uk
Pastor Mr
Thiakeswaran Pastor Arulsuthan
Ramalingam Balasundaram
BIRC Trustee BIRC Trustee
Mrs Pooma Arulsuthan Miss Marilyn Pirabakaran
BIRC Trustee BIRC Administration
**----- End of picture text -----**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2022 on pages 14 to 23 following, which have been prepared on the basis of the accounting policies set out on pages 16 and 17.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
> Date: 27 November 2023
Page 13
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Investment income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
4
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
10
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
10|Unrestricted
Funds
£
64,719
5
64,724
70,978
70,978
(6,254)
206
(6,048)
43,385
37,338|Restricted
Funds
£
6,295
4
6,299
14,763
14,763
(8,464)
(206)
(8,670)
19,274
10,603|Total
Funds
2021
£
71,014
9
71,023
85,741
85,741
(14,718)
-
(14,718)
62,659
47,941|Total
Funds
2020
£
63,535
4|
|---|---|---|---|---|
|||||63,539|
|||||62,669|
|||||62,669|
||||||
|||||870
-|
|||||870
61,789|
|||||62,659|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on pages 16 to 23 form part of these accounts.
Page 14
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **BALANCE SHEET**
## **AS AT 30 NOVEMBER 2022**
|Note
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Debtors
7
Cash at bank and in hand
8
**CREDITORS: Amounts falling**
**due within one year**
9
**Net current assets / (liabilities)**
**TOTAL NET ASSETS**
**FUND BALANCES**
10
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
1,595
17,000
23,253
40,253
4,510
35,743
37,338
14,248
23,090
37,338
-
37,338|Restricted
Funds
£
-
-
10,603
10,603
-
10,603
10,603
-
-
-
10,603
10,603|Total
Funds
2021
£
1,595
17,000
33,856
50,856
4,510
46,346
47,941
14,248
23,090
37,338
10,603
47,941|Total
Funds
2020
£
-|
|---|---|---|---|---|
|||||17,362
50,055|
|||||67,417
4,758|
|||||62,659|
|||||62,659|
|||||23,307
20,078|
|||||43,385
19,274|
|||||62,659|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2022 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities for:
- (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
26/11/2023 ----------------------------------------------------------------------------Pirabakaran Karunakaran Date
Company number: 06742022 Charity number: 1130950
The notes on pages 16 to 23 form part of these accounts.
Page 15
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations and legacies includes recoverable gift aid, which is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
Page 16
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **2 Accounting Policies continued**
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £1,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Fixtures, fittings and equipment Over 3 to 7 years Motor vehicles Over 5 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
## g) Taxation
The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
## j) Critical accounting estimates and areas of judgement
The trustees do not consider that there any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations and legacies**
|**ations and legacies**|||||
|---|---|---|---|---|
|General donations
Income tax recoverable
Government grants: Job Retention Scheme|Unrestricted
Funds
£
55,297
9,422
-
64,719|Restricted
Funds
£
6,295
-
-
6,295|Total
2022
£
61,592
9,422
-
71,014|Total
2021
£
51,112
7,000
5,423|
|||||63,535|
Page 17
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
|**4**
**Charitable expenditure**
Unrestricted
Funds
£
**a**
**Costs incurred directly on specific activities**
Employment costs
33,512
Venue and office hire
19,503
Motor and travelling costs
3,299
Visiting speakers
1,250
Church activities
3,279
Video, sound and small equipment
323
Depreciation
798
Grants payable (see note 4c)
3,462
65,426
**b**
**Costs incurred on support & administration**
Independent examiner's fee for
preparing and examining the accounts
2,058
Communications
1,140
Administrative expenses
1,828
Legal and professional fees
526
5,552
**Total expenditure**
70,978
**c**
**Grants payable**
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for a variety of other charitable purposes
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for a variety of other charitable purposes
The charity's principal grants to institutions comprised:
Churches United Fellowship
Grants to institutions for less than £1,000 each
In addition to the fees payable for the preparation and examination of
£697) to Stewardship for payroll bureau services.|Restricted
Total
Total
Funds
2022
2021
£
£
£
-
33,512
33,512
-
19,503
10,450
-
3,299
1,388
-
1,250
-
885
4,164
2,024
678
1,001
1,468
-
798
300
13,200
16,662
8,287
14,763
80,189
57,429
-
2,058
1,980
-
1,140
1,102
-
1,828
1,461
-
526
697
-
5,552
5,240
14,763
85,741
62,669
Institutions
Individuals
2022
£
£
£
210
13,254
13,464
-
3,078
3,078
120
-
120
330
16,332
16,662
Institutions
Individuals
2021
£
£
£
1,625
5,087
6,712
35
1,000
1,035
120
420
540
1,780
6,507
8,287
2022
2021
£
£
210
1,625
120
155
330
1,780
the accounts, the charity paid £697 (2021:|Total
2021
£
33,512
10,450
1,388
-
2,024
1,468
300
8,287|
|---|---|---|
|||57,429|
|||1,980
1,102
1,461
697|
|||5,240|
|||62,669|
|||16,662|
|||2021
£
6,712
1,035
540|
|||8,287|
|||2021
£
1,625
155|
|||1,780|
Page 18
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **5 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses**
|Gross wages and salaries
Social security
Pension costs|2022
£
32,536
-
976
33,512|2021
£
32,606
229
976|
|---|---|---|
|||33,811|
The average monthly number of employees during the year was 1 (2021: 1). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Administrative Information page. Total employment benefits payable to key management for the year were as follows:
|Mr P Karunakaran (a trustee)
following amounts were charged in the previous year:
Mr P Karunakaran (a trustee)|Wages &
salaries
32,536
Wages &
salaries
32,536|Employer
pension
contributions
976
Employer
pension
contributions
976|2022
£
33,512|
|---|---|---|---|
||||2021
£
33,512|
The following amounts were charged in the previous year:
Mr P Karunakaran served as church leader and received the above payment for serving in that capacity, not for serving as a trustee; this payment is permitted by the charity's governing document.
## **6 Tangible fixed assets**
|Cost
At 1 December 2021
Additions
At 30 November 2022
Accumulated depreciation
At 1 December 2021
Charge for the year
At 30 November 2022
Net book value
At 30 November 2022
At 30 November 2021
**Debtors**
Gift aid recoverable
Other debtors|Fixtures,
fittings and
equipment
£
7,228
2,393
9,621
7,228
798
8,026
1,595
-|Motor
Vehicles
£
1,500
-
1,500
1,500
-
1,500
-
-
2022
£
17,000
-
17,000|Total
2022
£
8,728
2,393|
|---|---|---|---|
||||11,121|
||||8,728
798|
||||9,526|
||||1,595|
||||-|
||||2021
£
16,082
1,280|
||||17,362|
- **7 Debtors**
Page 19
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **8 Cash at Bank and in Hand**
|Cash at bank
**itors: liabilities falling due within one year**
Other creditors
Accruals|2022
£
33,856
33,856
2022
£
-
4,510
4,510|2021
£
50,055|
|---|---|---|
|||50,055|
|||2021
£
798
3,960|
|||4,758|
## **9 Creditors: liabilities falling due within one year**
## **10 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Events
Youth Ministry
Building Project
Emergency
Mission Support
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Overseas Mission Support
Building Project
Hardship
Youth Ministry
Events
Ministry
Aggregate of funds|Opening
balance
2022
£
976
541
13,472
5,007
82
20,078
23,307
43,385
10,675
6,193
263
326
891
926
19,274
62,659|Incoming
resources
2022
£
-
-
4
1
-
5
64,719
64,724
2,356
62
1,475
255
150
2,000
6,299
71,023|Outgoing
resources
2022
£
-
-
-
-
-
-
(70,978)
(70,978)
(11,704)
-
(1,496)
(56)
(579)
(929)
(14,763)
(85,741)|Transfers
in the year
2022
£
(456)
(30)
2,620
772
100
3,006
(2,800)
206
645
-
135
(987)
(206)
-|Closing
balance
2022
£
521
511
16,096
5,780
182|
|---|---|---|---|---|---|
||||||23,090
14,248|
||||||37,338|
||||||1,972
6,255
378
525
463
1,011|
||||||10,603|
||||||47,941|
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Fixed assets
Debtors
Cash at bank and in hand
Current liabilities||General
Designated
funds
funds
£
£
1,595
-
17,000
-
162
23,090
(4,510)
-
14,248
23,090
Unrestricted Funds|Restricted
funds
£
-
-
10,603
-
10,603|2022
£
1,595
17,000
33,856
(4,510)|
|---|---|---|---|---|
|||General
funds
£
1,595
17,000
162
(4,510)
14,248|||
|||||47,941|
Page 20
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **10 Funds continued**
In the previous year the movements in the charity's funds were as follows:
|_Designated Funds_
Events
Youth Ministry
Building Project
Emergency
Mission Support
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Overseas Mission Support
Building Project
Hardship
Youth Ministry
Events
Ministry
Aggregate of funds|Opening
balance
2021
£
856
814
13,352
6,092
-
21,114
21,103
42,217
11,128
6,131
5
492
890
926
19,572
61,789|Incoming
resources
2021
£
-
-
-
-
-
-
58,932
58,932
3,196
62
1,108
240
1
-
4,607
63,539|Outgoing
resources
2021
£
-
-
-
-
-
-
(56,326)
(56,326)
(5,087)
-
(850)
(406)
-
-
(6,343)
(62,669)|Transfers
in the year
2021
£
120
(273)
120
(1,085)
82
(1,036)
(403)
(1,438)
1,438
-
-
-
-
-
1,438
-|Closing
balance
2021
£
976
541
13,472
5,007
82|
|---|---|---|---|---|---|
||||||20,078
23,307|
||||||43,385|
||||||10,675
6,193
263
326
891
926|
||||||19,274|
||||||62,659|
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Fixed assets
Debtors
Cash at bank and in hand
Current liabilities||General
Designated
funds
funds
£
£
-
-
17,362
-
10,702
20,078
(4,758)
-
23,307
20,078
Unrestricted Funds|Restricted
funds
£
-
-
19,274
-
19,274|2021
£
-
17,362
50,055
(4,758)|
|---|---|---|---|---|
|||General
funds
£
-
17,362
10,702
(4,758)
23,307|||
|||||62,659|
## _Designated Funds_
**Events** : represents funds set aside to spend on future events.
**Youth Ministry** : represents funds set aside for youth ministry **Building Project:** represents funds set aside for a building for the church.
**Emergency:** represents funds set aside for unforeseen expenditure.
**Mission Support:** represents fund set aside by the trustees to help support mission.
## _Restricted Funds_
**Overseas Mission Support** : was created from donations received to help support nursery workers, church pastors and contribute to church building projects in Sri Lanka.
**Building Project:** was created from donations received to help fund a building for the church.
**Hardship** : was created from donations received to help those in financial need; this year the donations received were used to help the poor in Sri Lanka
**Youth Ministry** : was created from donations received to help fund the church's ministry with children and young people.
**Events** : was created from donations received to help met the cost of future events.
**Ministry** : was created from donations received to help pay for materials used by various ministries.
Page 21
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
## **11 Transactions with related parties** During the year the charity:
- a) received donations totalling £10,615 (2021: £12,660) from related parties (which includes trustees, key management and anyone closely connected to them).
- b) paid rent of £4,800 (2021: £4,800) to Mrs Suganthini Pirabakaran, who is a trustee, for the use of space in her home as a church office; these payments are permitted by the charity's governing document.
Except for the reimbursement of expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee, no expenses were paid to (or for) the trustees (2021: £nil).
Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **12 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £1.
Page 22
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 30 NOVEMBER 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
4
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
10
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
10||Unrestricted
General
Funds
2022
£
64,719
-
64,719
70,978
70,978
(6,259)
(2,800)
(9,059)
23,307
14,248|Unrestricted
Designated
Funds
2022
£
-
5
5
-
-
5
3,006
3,012
20,078
23,090|Restricted
Funds
2022
£
6,295
4
6,299
14,763
14,763
(8,464)
(206)
(8,670)
19,274
10,603|Total
Funds
2022
£
71,014
9
71,023
85,741
85,741
(14,718)
-
(14,718)
62,659
47,941|||Unrestricted
General
Funds
2021
£
58,932
-
58,932
56,326
56,326
2,606
(403)
2,203
21,103
23,307|Unrestricted
Designated
Funds
2021
£
-
-
-
-
-
-
(1,036)
(1,036)
21,114
20,078|Restricted
Funds
2021
£
4,603
4
4,607
6,343
6,343
(1,736)
1,438
(299)
19,572
19,274|Total
Funds
2021
£
63,535
4
63,539
62,669
62,669
870
-
870
61,789
62,659|
|---|---|---|---|---|---|---|---|---|---|---|---|
Page 23