## **BIRC**
## **Annual Report YEAR ENDED 30 NOVEMBER 2023**
**“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**
|Administrative Information|1|
|---|---|
|Annual 2023 Summary|2|
|Financial Review & Reserves Policy|3|
|UK Ministries Overview|4|
|Sunday School|6|
|Youth Ministry|7|
|Responsibilities of directors under company Law|8|
|Contact Information|9|
|Independent Examiner's Report|10|
|Statement of Financial Activities|11|
|Balance Sheet|12|
|Notes to the Accounts|13|
|Detailed Statement of Financial Activities With Comparatives|20|
## P . 1 g
## **BIRC Annual 2023 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 1130950
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
P . 2 g
## **BIRC Annual 2023 Summar y**
## **Annual 2023 Summar y**
## **Aim and Purposes**
Our charitable objects, as set our in our governing document, are to:
- advance the Christian faith in the United Kingdom or the world.
- to relieve sickness and financial hardship and to promote and preserve good health in the United Kingdom or the world.
Our purpose is to share the gospel of Jesus Christ through the word of God delivered through our senior pastor, leaders and members of the church. Our mission is to equip all with 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**
BIRC reviews current skill sets in leadership meetings quarterly and identifies gaps and potential new roles that are required for the church (Trustees, Leaders, Sunday School Teachers etc.). Through prayers and interviews, candidates are selected and decision is made collectively with trustees and leadership team.
Responsibility for setting policy and for determining the parameters within which the charity should operate rests with the trustees who meet regularly to monitor the activities of the charity. Responsibility for the day to day operation of the charity has been delegated to a wider leadership team lead by our senior pastor.
## **Operating Highlights**
## _**United Kingdom**_
Regular services at 4 branches in UK on Sundays are continuing to grow.
Homeless outreach by our youths continue to impact the lives of many on the streets of London. Sunday school curriculum was established and shared across all branches. Baptism service was conducted in December 2022
Friendly football match with another church
You Tube media ministry performing covers of worship songs
First Football tournament held between 16 churches at Northolt
Church anniversary included ordination of our Youth Pastor to Assistant Pastor
P . 3 g
## **BIRC Annual 2023 Summar y**
## _**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 compassion ministry within three churches in Sri Lanka
- Christmas presents for children’s orphanage
- Supporting three pastors in Sri Lanka
## **Looking Ahead**
Our Time to Build Campaign is continuing in the hope that our church will be able to buy own building and increase our community outreach.
## **Financial Review & Reserves Polic y**
## **Financial Review**
Income increased by £6,698 to £77,721, which was mainly due to an increase in donation income (and related gift aid) and some first time income from this year’s activities for young people. Expenditure decreased by £7,254 to £78,487, mainly because there was no repeat of the large grants we made last year to help with the construction of a church building in Sri Lanka. As a result the charity has reported a deficit this year of £766 (2022: £14,718) and the charity’s net assets have decreased by £766 to £47,176. Net assets include cash of £32,041, of which £21,366 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 £21,366 and the charity is complying with its reserves policy.
## P . 4 g
## **BIRC Annual 2023 Summar y**
## **UK Ministries Overview**
The BIRC has maintained regular public worship, prayer, bible studies, preaching and taught the word of God throughout the United Kingdom (Mitcham, Northolt, Manchester and Liverpool).
Planning activities for the year takes place under the leadership of our Pastor K Pirabakaran and consideration given to the Charity Commission’s 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.
1. Northolt BIRC – Service in Tamil
2. Mitcham BIRC – Service in Tamil and Sinhala with occasional English translation
3. Manchester BIRC – Service in Tamil
4. Liverpool BMC – Service in Tamil
BMC has a total of 23 other ministries supporting the churches and community. Some of these include:
- Sunday School
- BIRC Youth Ministry
- BIRC Media – reaching out through social network
- BIRC Catering – providing catering for church events
- BIRC transport – 3 vans providing transport to all church goers.
In addition, BIRC supported a church to conduct a worship concert, providing sound and choir.
P . 5 g
## **BIRC Annual 2023 Summar y**
## **BIRC 18[TH] Anniversary**
We successfully celebrated our 18[th] anniversary with attendance from all branches across UK
## **Regular meetings of the working committee**
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
## P . 6 g
## **BIRC Annual 2023 Summar y**
## **Sunda School y**
## **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 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 guided to pray, read bible and seek god for their fulfilment.
- Children’s learning must be engaging, purposeful and relevant.
- 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 Bethel Missionary Church’s vision.
## **Our Curriculum**
- Curriculum inspired from sundayschoolkids.com and written by Sunday School coordinator.
## **Our Events (Manchester, Northolt & Mitcham)**
- Every 5 weeks, at the end of a topic, children showcased their learning
- Children performed at our Christmas Carol service in their groups
- Mother’s Day and Father’s day – Children created their own performance
P . 7 g
## **BIRC Annual 2023 Summar y**
## **BMC Youth Ministr y**
## **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**
BMC youth ministry has its own administration run by youth leaders and supervisors. The 7-fold ministries are highlighted in **red** below.
## **BIRC Youth Finance**
BMC Youth ministry is self-funded, and no monies come from the main church account.
## **BIRC Youth Bible Study**
We have launched our Youth Bible studies, which takes place online every week and once a month face to face.
## P . 8 g
## **BIRC Annual 2023 Summar y**
## **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:
## Pastor Titus.k.Pirabakaran
## Nov 22, 2024
> Pastor Titus.k.Pirabakaran (Nov 22, 2024 11:56 GMT) _______________________________ _________________ Pirabakaran Karunakaran – director and trustee Date
## P . 9 g
## **BIRC Annual 2023 Summar y**
## **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 2023 on pages 11 to 20 following, which have been prepared on the basis of the accounting policies set out on pages 13 and 14.
## **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
Ajay Rajani (Nov 22, 2024 12:20 GMT)
Ajay Rajani FCIE Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: Nov 22, 2024
Page 10
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investment income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
5
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
11|Unrestricted
Funds
£
70,140
906
154
71,200
71,873
71,873
(673)
(165)
(838)
37,338
36,501|Restricted
Funds
£
5,302
1,120
99
6,521
6,614
6,614
(93)
165
72
10,603
10,675|Total
Funds
2023
£
75,442
2,026
253
77,721
78,487
78,487
(766)
-
(766)
47,941
47,176|Total
Funds
2022
£
71,014
-
9|
|---|---|---|---|---|
|||||71,023|
|||||85,741|
|||||85,741|
||||||
|||||(14,718)
-|
|||||(14,718)
62,659|
|||||47,941|
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 13 to 20 form part of these accounts.
Page 11
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **BALANCE SHEET**
## **AS AT 30 NOVEMBER 2023**
|||||Total|Total|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Funds|Funds|
|||Funds|Funds|2023|2022|
||Note|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|7|797|-|797|1,595|
|**CURRENT ASSETS**||||||
|Debtors|8|20,513|-|20,513|17,000|
|Cash at bank and in hand|9|21,366|10,675|32,041|33,856|
|||41,879|10,675|52,554|50,856|
|**CREDITORS: Amounts falling**||||||
|**due within one year**|10|6,175|-|6,175|4,510|
|**Net current assets / (liabilities)**||35,704|10,675|46,379|46,346|
|**TOTAL NET ASSETS**||36,501|10,675|47,176|47,941|
|**FUND BALANCES**|11|||||
|Unrestricted Funds||||||
|General funds||16,301|-|16,301|14,248|
|Designated funds||20,200|-|20,200|23,090|
|||36,501|-|36,501|37,338|
|Restricted Funds||-|10,675|10,675|10,603|
|||36,501|10,675|47,176|47,941|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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:
Pastor Titus.k.Pirabakaran Pastor Titus.k.Pirabakaran (Nov 22, 2024 11:56 GMT) Nov 22, 2024 ----------------------------------------------------------------------------Pirabakaran Karunakaran - director and trustee Date
Company number: 06742022 Charity number: 1130950
The notes on pages 13 to 20 form part of these accounts.
Page 12
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **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.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects. It includes income from activities organised for young people.
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 13
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **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
Gift aid receivable
**me from charitable activities**
Church activities including youth activities|Unrestricted
Funds
£
58,188
11,952
70,140
Unrestricted
Funds
£
906
906|Restricted
Funds
£
5,302
-
5,302
Restricted
Funds
£
1,120
1,120|Total
2023
£
63,490
11,952
75,442
Total
2023
£
2,026
2,026|Total
2022
£
61,592
9,422|
|||||71,014|
|||||Total
2022
£
-|
|||||-|
- **4 Income from charitable activities**
Page 14
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **5 Charitable expenditure**
|**5**
**Charitable expenditure**|||||
|---|---|---|---|---|
|**a**
**Costs incurred directly on specific activities**
Employment costs
Venue and office hire
Motor and travelling costs
Visiting speakers
Church activities
Video, sound and small equipment
Depreciation
Grants payable (see note 4c)
**b**
**Costs incurred on support & administration**
Independent examiner's fee for
preparing and examining the accounts
Communications
Administrative expenses
Legal and professional fees
**Total expenditure**|Unrestricted
Funds
£
33,512
20,100
4,939
1,700
4,732
-
798
457
66,238
2,100
1,510
1,428
597
5,635
71,873|Restricted
Funds
£
-
-
-
-
2,132
-
-
4,482
6,614
-
-
-
-
-
6,614|Total
2023
£
33,512
20,100
4,939
1,700
6,864
-
798
4,939
72,852
2,100
1,510
1,428
597
5,635
78,487|Total
2022
£
33,512
19,503
3,299
1,250
4,164
1,001
798
16,662|
|||||80,189|
|||||2,058
1,140
1,828
526|
|||||5,552|
|||||85,741|
|**c**
**Grants payable**
Grants for UK and overseas mission
Grants for the relief of poverty
Grants for 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 other charitable purposes
In addition to the fees payable for the preparation and examination of
£526) to Stewardship for payroll bureau services.|Institutions
Individuals
2023
£
£
£
-
3,564
3,564
-
1,255
1,255
120
-
120
120
4,819
4,939
Institutions
Individuals
2022
£
£
£
210
13,254
13,464
-
3,078
3,078
120
-
120
330
16,332
16,662
the accounts, the charity paid £597 (2022:|Institutions
Individuals
2023
£
£
£
-
3,564
3,564
-
1,255
1,255
120
-
120
120
4,819
4,939
Institutions
Individuals
2022
£
£
£
210
13,254
13,464
-
3,078
3,078
120
-
120
330
16,332
16,662
the accounts, the charity paid £597 (2022:|
|---|---|---|
|||4,939|
|||2022
£
13,464
3,078
120|
|||16,662|
Page 15
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **6 Analysis of staff costs, the cost of key management personnel and trustee remuneration**
|Gross wages and salaries
Social security
Pension costs|2023
£
32,536
-
976
33,512|2022
£
32,536
-
976|
|---|---|---|
|||33,512|
The average monthly number of employees during the year was 1 (2022: 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)
The 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|2023
£
33,512|
|---|---|---|---|
||||2022
£
33,512|
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.
## **7 Tangible fixed assets**
|Cost
At 1 December 2022
Additions
At 30 November 2023
Accumulated depreciation
At 1 December 2022
Charge for the year
At 30 November 2023
Net book value
At 30 November 2023
At 30 November 2022
**8**
**Debtors**
Gift aid recoverable|Fixtures,
fittings and
equipment
£
9,621
-
9,621
8,026
798
8,824
797
1,595|Motor
Vehicles
£
1,500
-
1,500
1,500
-
1,500
-
-
2023
£
20,513
20,513|Total
2023
£
11,121
-|
|---|---|---|---|
||||11,121|
||||9,526
798|
||||10,324|
||||797|
||||1,595|
||||2022
£
17,000|
||||17,000|
Page 16
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **9 Cash at Bank and in Hand**
|Cash at bank
**itors: liabilities falling due within one year**
Other creditors
Accruals|2023
£
32,041
32,041
2023
£
2,035
4,140
6,175|2022
£
33,856|
|---|---|---|
|||33,856|
|||2022
£
-
4,510|
|||4,510|
## **10 Creditors: liabilities falling due within one year**
## **11 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
2023
£
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|Incoming
resources
2023
£
3
-
109
42
-
154
71,046
71,200
2,777
82
1,763
1,360
151
388
6,521
77,721|Outgoing
resources
2023
£
-
-
-
-
-
(71,873)
(71,873)
(2,927)
-
(1,555)
(1,262)
-
(870)
(6,614)
(78,487)|Transfers
in the year
2023
£
(424)
(93)
120
(2,717)
70
(3,045)
2,880
(165)
165
-
-
-
-
-
165
-|Closing
balance
2023
£
100
418
16,325
3,105
252|
|---|---|---|---|---|---|
||||||20,200
16,301|
||||||36,501|
||||||1,987
6,337
585
623
614
528|
||||||10,675|
||||||47,176|
## **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
£
£
797
-
20,513
-
1,166
20,200
(6,175)
-
16,301
20,200
Unrestricted Funds|Restricted
funds
£
-
-
10,675
-
10,675|2023
£
797
20,513
32,041
(6,175)|
|---|---|---|---|---|
|||General
funds
£
797
20,513
1,166
(6,175)
16,301|||
|||||47,176|
Page 17
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **11 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
2022
£
976
541
13,472
5,007
82
20,078
23,307
43,385
10,675
6,193
263
326
891
926
19,274
62,658|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|
## _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 18
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
## **12 Transactions with related parties**
During the year the charity:
- a) received donations totalling £10,061 (2022: £10,615) from related parties (which includes trustees, key management and anyone closely connected to them).
- b) paid rent of £4,800 (2022: £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 (2022: £nil).
Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.
## **13 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £1.
Page 19
## **BETHEL INTERNATIONAL REVIVAL CHURCH LTD**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 30 NOVEMBER 2023**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
4
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
5
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
11
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
11||Unrestricted
General
Funds
2023
£
70,140
906
-
71,046
71,873
71,873
(827)
2,880
2,053
14,248
16,301|Unrestricted
Designated
Funds
2023
£
-
-
154
154
-
-
154
(3,045)
(2,891)
23,090
20,200|Restricted
Funds
2023
£
5,302
1,120
99
6,521
6,614
6,614
(93)
165
72
10,603
10,675|Total
Funds
2023
£
75,442
2,026
253
77,721
78,487
78,487
(766)
-
(766)
47,941
47,176|||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|
|---|---|---|---|---|---|---|---|---|---|---|---|
Page 20
## BIRC - 2023 accounts - FINAL FOR SIGNING
Final Audit Report 2024-11-22
Created: 2024-11-22 By: Ajay Rajani (ajay.rajani@stewardship.org.uk) Status: Signed Transaction ID: CBJCHBCAABAAGrNtJYClZCOONnhAbTWgSDx5yp0LJ1oK
## "BIRC - 2023 accounts - FINAL FOR SIGNING" History
Document created by Ajay Rajani (ajay.rajani@stewardship.org.uk) 2024-11-22 - 07:14:41 GMT
Document emailed to pastortitus@hotmail.com for signature
2024-11-22 - 07:17:00 GMT
Email viewed by pastortitus@hotmail.com
2024-11-22 - 11:55:26 GMT
Signer pastortitus@hotmail.com entered name at signing as Pastor Titus.k.Pirabakaran 2024-11-22 - 11:56:11 GMT
Document e-signed by Pastor Titus.k.Pirabakaran (pastortitus@hotmail.com) Signature Date: 2024-11-22 - 11:56:13 GMT - Time Source: server
Document emailed to Ajay Rajani (ajay.rajani@stewardship.org.uk) for signature 2024-11-22 - 11:56:17 GMT
Email viewed by Ajay Rajani (ajay.rajani@stewardship.org.uk) 2024-11-22 - 11:57:52 GMT
Document e-signed by Ajay Rajani (ajay.rajani@stewardship.org.uk) Signature Date: 2024-11-22 - 12:20:44 GMT - Time Source: server
Agreement completed.
2024-11-22 - 12:20:44 GMT