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← Bethel International Revival Church

2024-11-30-accounts

BIRC Annual Report

DEC 2023- NOV 2024

“I will confirm my covenant between me and you and will greatly increase your numbers” Genesis 17:2

Bethel International Revival Church UK

Pastor Titus Pirabakaran Senior Pastor

75 Roebuck Road Chessington, KT9 1JZ

bethel-mc@hotmail.co.uk

Table of Contents

Contents

Contents
Administrative Information 1
Annual2024Summary 2
Financial Review & Reserves Policy 7
Ministries Overview 8
Sunday School – Kingdom Kids 11
Youth Ministry 13
Time 2 Build 14
Responsibilities of directors under company Law 15
Contact Information 16
Independent Examiner's Report 17
Statement of Financial Activities 18
Balance Sheet 19
Notes to the Accounts 20
Detailed Statement of Financial Activities With Comparatives 27

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BIRC Annual 2023/2024 Summar y

Administrative Information

Bethel Missionary Church UK (main branch) is situated on Church Road, Mitcham. lt is within the Building of Mitcham Parish Church.

Correspondence Address: 75 Roebuck Road, Chessington, KT9 1JZ. Directors/Trustees: Mr Pirabakaran Karunakaran Mrs Suganthini Pirabakaran Mr Thiakeswaran Ramalingam Miss Marilyn Pirabakaran Mr Arulsuthan Balasundaram (Resigned 31 Dec 2025) Mrs Pooma Arulsuthan (Resigned 31 Dec 2025) Pirasanya Suyanthan (Appointed 1 Jan 2025)

Key Staff: Mr Pirabakaran Karunakaran (Senior Pastor) Company Registration no: 6742022 Charity Registration no: 1130950 “Governing instrument: Memorandum and Articles of Association dated 14 December 2008” Independent Examiner: Stewardship, 1 Lamb’s Passage, London EC1Y 8AB Bankers: Lloyds

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Aims and Purposes

The aim of Bethel International Revival Church (“the Charity”) is to advance the Christian faith in accordance with the teachings of the Holy Bible and the gospel of Jesus Christ. This is fulfilled through public worship, prayer, biblical teaching, discipleship, and pastoral care delivered by the Senior Pastor, trustees, leaders, and members of the Church.

The Charity’s mission is to equip individuals with a sound understanding of the Word of God, supporting their spiritual growth and encouraging the practical outworking of the Christian faith through service, compassion, and outreach. The Charity seeks to demonstrate the love of Jesus Christ through community engagement, charitable activities, and support for individuals and families both within the United Kingdom and internationally, including Sri Lanka.

In furtherance of these purposes, the Charity provides regular worship services, teaching programmes, youth and children’s ministry, pastoral support, and community outreach initiatives, promoting spiritual, moral, and social well-being for the public benefit.

Structure, Governance and Management

Bethel International Revival Church is governed by its Board of Trustees, who are responsible for the overall governance, strategic direction, and financial stewardship of the Charity, in accordance with its governing document and relevant charity and company law.

The trustees meet regularly to set policies, review activities, monitor performance, and ensure that the Charity operates effectively and in furtherance of its charitable purposes. Trustees are also responsible for ensuring compliance with legal and regulatory requirements, including those of the Charity Commission and Companies House.

Responsibility for the day-to-day management and operation of the Charity has been delegated by the trustees to the Senior Pastor, supported by the leadership team. The Senior Pastor and leadership team are accountable to the trustees and provide regular updates on ministry activities, operations, safeguarding, and financial matters.

New trustees are recruited and appointed by the existing trustees through a formal process and are approved by a majority vote of the Board. Trustees are selected based on their

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commitment to the Charity’s Christian purposes and their ability to contribute appropriate skills, experience, and leadership to support effective governance.

Recruitment and Appointment of Trustees and Volunteers

The Charity regularly reviews the skills, experience, and capacity of its trustees, leaders, and volunteers to ensure effective governance and delivery of its charitable activities. This review takes place during leadership and trustee meetings throughout the year.

Where gaps or new requirements are identified, suitable candidates are prayerfully considered and assessed through a structured process that may include mentoring, discussions, and interviews. The trustees ensure that appointments are made fairly, transparently, and in the best interests of the Charity.

Trustees and volunteers are selected based on their Christian commitment, integrity, suitability for the role, and ability to support the Charity’s mission and governance responsibilities. Appropriate induction and ongoing support are provided to enable trustees and volunteers to carry out their roles effectively

Risk Management

The trustees recognise their responsibility to identify, review, and manage risks that may affect the Charity, including operational, financial, safeguarding, legal, and reputational risks.

The trustees review the Charity’s activities regularly and have established appropriate systems and controls to mitigate identified risks. These include financial controls, safeguarding policies, governance procedures, and regular monitoring of activities and operations.

The trustees remain committed to ensuring that the Charity operates responsibly,

transparently, and in accordance with its governing document, legal obligations, and Christian values.

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Operating Highlights

United Kingdom

Operating Highlights

During the reporting period, Bethel International Revival Church continued to advance its charitable purposes through worship services, discipleship programmes, outreach initiatives, and community engagement activities.

Regular Worship Services

Weekly Sunday worship services continued across the Charity’s four branches in the United Kingdom. Attendance and participation have steadily increased, reflecting continued spiritual growth and engagement within the congregation and the wider community. These services provide opportunities for public worship, biblical teaching, prayer, and pastoral support.

Community Outreach - Homeless Ministry

The Charity’s youth-led homeless outreach programme continued to serve individuals experiencing homelessness across London. Through the distribution of essential supplies, prayer, and compassionate engagement, this initiative provided both practical assistance and emotional and spiritual support, contributing positively to vulnerable members of the community.

Sunday School Curriculum Development

A structured Sunday School curriculum was developed and implemented across all branches to support the spiritual education and development of children and young people. This curriculum ensures consistent biblical teaching and age-appropriate discipleship, supporting the Charity’s commitment to nurturing faith in younger generations.

Baptism Preparation Programme

Online baptism preparation classes were successfully delivered to individuals seeking to publicly affirm their Christian faith. Participants completed the programme and are prepared for baptism, scheduled for April 2025. These classes provide theological teaching, spiritual guidance, and pastoral preparation.

Digital Media and Online Ministry

The Charity continued to expand its digital outreach through its YouTube media ministry, producing and sharing worship song covers and Christian content. This initiative supports the

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Charity’s aim of advancing the Christian faith by reaching wider audiences beyond physical church gatherings.

Community Engagement - Football Tournament

The Charity organised its first inter-church football tournament, bringing together participants from 16 churches at Northolt. This event fostered fellowship, unity, and community engagement among churches, while promoting positive social interaction, wellbeing, and relationship-building.

Church Anniversary Celebration

The Charity held its church anniversary service, welcoming guest pastors and ministers from other countries. This event strengthened international ministry relationships, encouraged spiritual growth, and provided opportunities for shared worship, teaching, and fellowship.

Sri-Lanka

The Charity continued its international outreach activities in Sri Lanka in furtherance of its charitable objective to advance the Christian faith and provide charitable support to communities in need. The outreach mission in Sri Lanka has continued to develop, with regular oversight and financial support provided by the trustees.

During the reporting period, the Charity provided the following support on a monthly and periodic basis:

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The trustees monitor overseas activities to ensure that funds are used in accordance with the Charity’s objectives and that appropriate accountability and stewardship arrangements are in place.

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Financial Review & Reserves Polic y

Financial Review

Income increased by £3,422 to £81,143, which was mainly due to an increase in donation income. Expenditure decreased by £1,733 to £76,754. As a result, the charity has reported a surplus this year of £4,389 (2023: £766 deficit) and the charity’s net assets have increased by the same amount to £51,565. Net assets include cash of £36,010, of which £25,598 is unrestricted.

Reserves Policy

The Board of Directors have established a policy whereby free reserves held by the charity should be maintained at between 2 and 6 months of normal committed church expenditure. At the end of November 2024, that would indicate £15,000 to £45,000 of reserves. At the yearend, the charity held unrestricted cash of £25,598 and the charity is complying with its reserves policy

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UK Ministries Overview

~~—~~ i Bethel International Revival Church (BIRC) has continued to advance its charitable objective of promoting the Christian faith throughout the United Kingdom. The Charity has maintained regular public worship services, prayer meetings, Bible studies, preaching, and teaching across its four UK branches located in Mitcham, Northolt, Manchester, and Liverpool.

The planning and oversight of ministry activities are carried out under the leadership of the Senior Pastor, Pastor K. Pirabakaran, with support from the trustees and leadership team. In planning and delivering its activities, the trustees have had due regard to the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance relating to charities established for the advancement of religion.

The Charity seeks to enable individuals from diverse backgrounds to practise and live out their Christian faith and contribute positively to society. This is achieved through the provision of:

Public Worship Services

The Charity holds weekly Sunday worship services across its four UK branches. These services include prayer, scripture reading, worship, preaching, and pastoral ministry, providing opportunities for public participation in Christian worship and fellowship.

Services are currently held at the following locations:

  1. Northolt BIRC – Tamil-language service

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  1. Mitcham BIRC – Tamil and Sinhala-language service, with occasional English translation

  2. Manchester BIRC – Tamil-language service

  3. Liverpool BIRC – Tamil-language service

These services are open to members of the public and support the Charity’s aim of advancing the Christian faith while fostering inclusive community engagement.

Ministry and Volunteer Activities

The Charity operates a range of ministries and volunteer-led initiatives that support its charitable objectives and community engagement. In total, BIRC operates 23 supporting ministries that contribute to the life of the Church and its outreach work.

Key ministries include:

In addition, the Charity supported another church in conducting a worship concert by providing technical sound support and choir participation, strengthening fellowship and collaboration between Christian organisations.

Church Anniversary Celebration

During 2024, the Charity successfully celebrated its 19th anniversary, bringing together members from all UK branches. This event provided an opportunity for collective worship, thanksgiving, fellowship, and spiritual encouragement, strengthening unity within the Church community.

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Leadership and Governance Meetings

The trustees and leadership team met regularly throughout the year to oversee the Charity’s activities, ensure effective governance, and support the delivery of its charitable objectives.

Key areas reviewed and discussed included:

These meetings ensured that appropriate oversight, accountability, and strategic direction were maintained in line with the Charity’s governing document and regulatory requirements.

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Sunda School y

Sunday School Ministry

The Sunday School Ministry forms an important part of the Charity’s work in advancing the Christian faith and supporting the spiritual development of children and young people. The ministry is delivered by a dedicated team of volunteers who are committed to providing a safe, supportive, and nurturing environment for children.

The Sunday School supports children as valued members of the Church community, recognising their spiritual potential and encouraging their development in accordance with biblical teaching, including the teaching of Jesus Christ: “Let the little children come to me, and do not hinder them, for the kingdom of heaven belongs to such as these” (Matthew 19:14).

The ministry promotes positive behaviour through encouragement, guidance, and pastoral care, and adopts a restorative and supportive approach in addressing behavioural matters, reflecting Christian values of grace, respect, and reconciliation.

Purpose and Objectives

The Sunday School Ministry provides structured Christian education for children aged 4 to 14 years. Its objectives are to:

These activities contribute to the Charity’s objective of advancing the Christian faith and providing public benefit through education and pastoral support.

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Curriculum and Safeguarding

During the reporting period, the Sunday School implemented The Gospel Project curriculum, a structured, Christ-centred Bible study programme designed to provide consistent and comprehensive biblical teaching for children.

All Sunday School teachers and volunteers are appropriately recruited and have undergone Disclosure and Barring Service (DBS) checks in accordance with safeguarding requirements. The Charity remains committed to maintaining appropriate safeguarding policies and procedures to ensure the safety and wellbeing of all children and young people participating in its activities.

Sunday School Activities and Events

Sunday School sessions were held regularly across the Charity’s UK branches, including Manchester, Northolt, and Mitcham.

Key activities during the reporting period included:

These activities supported children’s spiritual growth, encouraged active participation in church life, and strengthened their confidence and sense of belonging within the Church community.

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BIRC 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 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. This continues to grow and many are showing leadership skills by leading many of the sessions.

Youth Careers Future Event

Our youth had a session whereby they could explore their future career aspirations.

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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

  1. Hear the Word of God

  2. Reach Out to Homeless ● Build Shower Rooms & Eat-in Kitchen

  3. Family Advice Centre for Widows

  4. Career Advice for Prison Leavers

  5. Support Centre for Cancer Patients

We continue to actively search for properties and remain committed to this objective; however, we have not yet identified a suitable building in Mitcham.

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Responsibilities of trustees under company law

The trustees are responsible for preparing the trustees' annual 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 trustees 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 trustees 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

  1. prepare the financial statements on a going concern basis unless it is inappropriate to

presume that the charity will continue in operation.

The trustees 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.

Approval

This report, which has been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies, was approved by the trustees and signed on their behalf by:

Karunakaran Pirabakaran

Karunakaran Pirabakaran (Feb 27, 2026 09:46:41 GMT) ___ Pirabakaran Karunakaran Feb 27, 2026 Date: _______

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Contact Information

Pastor Titus Pirabakaran

Senior Pastor bethel-mc@hotmail.co.uk

Arulsuthan Balasundaram

Pastor BIRC Finance/ Administration

Marilyn Pirabakaran

BIRC Administration

Mrs Suganthini Pirabakaran Pastor

Mr Thiakeswaran Ramalingam

Assistant Pastor

Pooma Arulsuthan

BIRC Administration

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 2024 on pages 18 to 27 following, which have been prepared on the basis of the accounting policies set out on pages 20 to 21.

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.

Hannah Clack

Hannah Clack (Feb 27, 2026 11:57:15 GMT)

Hannah Clack Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Feb 27, 2026

Page 17

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 NOVEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Investments
5
Total income and endowments
EXPENDITURE ON:
Charitable activities
6
Total expenditure
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 Unrestricted
Funds
£
69,887
2,031
43
71,961
67,656
67,656
4,306
346
4,651
4,651
36,501
41,153		 Restricted
Funds
£
8,414
440
327
9,181
9,098
9,098
83
(346)
(263)
(263)
10,675
10,412		 Total
Funds
2024
£
78,301
2,471
371
81,143
76,754
76,754
4,389
-
4,389
4,389
47,176
51,565		 Total
Funds
2023
£
75,442
2,026
253
77,721
78,487
78,487
(766)
-
(766)
(766)
47,941
47,176

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 page 20-26 form part of these accounts.

Page 18

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

BALANCE SHEET

AS AT 30 NOVEMBER 2024

Note
FIXED ASSETS
Tangible assets
8
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS: Amounts falling
due within one year
11
Net current assets / (liabilities)
Total assets less current liabilities
Net assets / (liabilities) excluding
pension asset / (liability)
TOTAL NET ASSETS
FUND BALANCES
12
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
-
-
20,797
25,598
46,395
(5,242)
41,153
41,153
41,153
41,153
16,058
25,095
41,153
-
41,153		 Restricted
Funds
£
-
-
-
10,412
10,412
-
10,412
10,412
10,412
10,412
-
-
-
10,412
10,412		 Total
Funds
2024
£
-
-
20,797
36,010
56,806
(5,242)
51,565
51,565
51,565
51,565
16,058
25,095
41,153
10,412
51,565		 Total
Funds
2023
£
797
797
20,513
32,041
52,554
(6,175)
46,379
47,176
47,176
47,176
16,301
20,200
36,501
10,675
47,176

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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:

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:

Karunakaran Pirabakaran Karunakaran Pirabakaran (Feb 27, 2026 09:46:41 GMT) --------------------------------------Pirabakaran Karunakaran - director and trustee Feb 27, 2026 Date: _______

Company number: 06742022 Charity number: 1130950

The notes on page 20-26 form part of these accounts.

Page 19

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

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 includes:

i) Recoverable gift aid. This 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.

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 youth activities and merchandise sales.

Investment income represents income generated by the charity's cash at bank.

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.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Page 20

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

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) 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.

i) Critical accounting estimates and areas of judgement

The trustees do not consider that there are 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

Donations of cash and similar
Gift aid recoverable
4
Income from charitable activities
Church activities including youth activities
5
Investment income
Bank interest
6
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
Grants payable (note 6c)		 2024
£
70,502
7,799
78,301
2024
£
2,471
2,471
2024
£
371
371
2024
£
33,681
20,785
2,586
1,545
5,646
1,279
65,521		 2023
£
63,490
11,952
75,442
2023
£
2,026
2,026
2023
£
253
253
2023
£
33,512
20,100
4,939
1,700
6,864
-
67,115
5,434
70,955		 4,939
72,054

Page 21

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

NOTES TO THE ACCOUNTS
BETHEL INTERNATIONAL REVIVAL CHURCH LTD
FOR THE YEAR ENDED 30 NOVEMBER 2024
b
Costs incurred on support & administration
Governance costs
Independent examiner's fee
Communications
Administrative expenses
Legal and professional fees
Depreciation of tangible fixed assets
Total expenditure		 2,160
2,160
1,580
671
591
798
5,799
76,754		 2,100
2,100
1,510
1,428
597
798
6,433
78,487

Total expenditure

The fee payable to the independent examiner for preparing and examining the accounts was £2160 (2023: £2100); in addition the charity paid £591 (2023: £597) to Stewardship for payroll bureau services.

c Grants payable

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
The charity's principal grants to institutions comprised:
Grants to institutions for less than £1,000 each		 Institutions
£
-
-
120
120
Institutions
£
210
-
120
330		 Individuals
£
5,314
-
-
5,314
Individuals
£
13,254
3,078
-
16,332
2024
£
120
120		 2024
£
5,314
-
120
5,434
2023
£
13,464
3,078
120
16,662
2023
£
330
330

Page 22

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

7 Analysis of staff costs, the cost of key management personnel and trustee remuneration

The average monthly number of employees during the year was 1 (2023: 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:

Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Mr P Karunakaran
32,536
976
following amounts were payable in the previous year:
Other
Employer
Wages &
employment
pension
salaries
benefits
contributions
Trustees:
Mr P Karunakaran
32,536
-
976		 2024
£
33,512
33,512
2023
£
33,512
33,512

The following amounts were payable 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.

8 Tangible fixed assets

Cost
At 1 December 2023
Additions
Gains / (losses) on revaluation
Disposals
At 30 November 2024
Accumulated depreciation
At 1 December 2023
Charge for the year
Eliminated on disposal
At 30 November 2024
Net book value
At 30 November 2024
At 31 December 2023		 Fixtures,
fittings and
equipment
£
9,621
9,621
8,824
797
9,621
-
797		 Vehicles
£
1,500
1,500
1,500
1,500
-
-		 Total
2024
£
11,121
-
-
-
11,121
10,324
797
-
11,121
-
797

Page 23

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

9 Debtors

9
Debtors
Falling due within one year:
Trade debtors
Gift aid recoverable
Education Loan
Prepayments and accrued income
Falling due after one year
Education Loan
Total debtors
10
Cash at Bank and in Hand
Cash at bank with immediate access
11
Creditors: liabilities falling due within one year
Other creditors
Accruals		 2024
£
18,797
300
19,097
1,700
1,700
20,797
2024
£
36,010
36,010
2024
£
792
4,450
5,242		 2023
£
20,513
20,513
-
20,513
2023
£
32,041
32,041
2023
£
2,035
4,140
6,175

12 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
2024
£
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		 Incoming
resources
2024
£
5
0
-
88
-
93
71,868
71,961
4,811
805
676
2,031
410
447
9,181
81,143		 Outgoing
resources
2024
£
-
-
-
-
-
-
(67,656)
(67,656)
(5,314)
-
(1,262)
(2,518)
-
(4)
(9,098)
(76,754)		 Transfers
in the year
2024
£
1,290
20
2,620
(2,380)
3,252
4,802
(4,456)
346
-
-
-
-
-
(346)
(346)
-		 Gains and
losses
2024
£
-
-
-
-		 Closing
balance
2024
£
1,395
438
18,945
813
3,504
25,095
16,057
41,152
1,484
7,143
-
135
1,024
626
10,412
51,564

Page 24

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

ysis of net assets by fund
assets and liabilities of the various funds were as follows:
Tangible fixed assets
Stock
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year
Provisions for liabilities
Defined benefit pension schemes liabilities		 General
Designated
funds
funds
£
£
-
-
20,797
-
503
25,095
(5,242)
-
-
-
16,058
25,095
Unrestricted Funds		 Restricted
funds
£
10,412
10,412		 2024
£
-
-
20,797
-
36,010
(5,242)
-
-
-
General
funds
£
-
-
20,797
-
503
(5,242)
-
-
-
16,058
51,565

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
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
(0)		 Gains and
losses
2023
£
-
-
-
-		 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

Page 25

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Investments held as current assets
Cash at bank and in hand
Creditors falling due within one year		 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

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 Youth Ministry : was created from donations received to help fund the church's ministry with children and young 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.

13 Transactions with related parties

During the year the charity: a) received donations totalling £14,346 (2023: £10,061) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).

During the year the charity also made the following payments to, or for, related parties:

a) paid rent of £4,800 (2023: £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 as disclosed in note ... 'Analysis of staff costs', there have been no other transactions with related parties during the year.

14 Members

Each member of the company commits to contribute if the charity is wound up an amount of £1.

Page 26

BETHEL INTERNATIONAL REVIVAL CHURCH LTD

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 30 NOVEMBER 2024

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Investments
5
Other income
6
Total income and endowments
EXPENDITURE ON:
Charitable activities:
6
Raising funds
7
Other
Total Expenditure
Net gains/(losses) on investments
Net income/(expenditure)
Transfers between funds
12
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
12		 General
Designated
2024
2024
£
£
69,837
50
2,031
-
43
-
71,868
93
67,656
-
-
-
67,656
-
-
4,212
93
(4,456)
4,802
(244)
4,896
(244)
4,896
16,301
20,199
16,057
25,095
Unrestricted funds		 Restricted
2024
£
8,414
440
327
9,181
9,098
9,098
83
(346)
(263)
(263)
10,675
10,412		 Total
2024
£
78,301
2,471
371
-
81,143
76,754
-
-
76,754
-
4,389
-
4,389
4,389
47,176
51,565		 General
Designated
2023
2023
£
£
70,140
-
906
-
-
154
-
71,046
154
71,873
-
-
71,873
-
-
(827)
154
2,880
(3,045)
2,053
(2,891)
2,053
(2,891)
14,248
23,090
16,301
20,199
Unrestricted funds		 Restricted
2023
£
5,302
1,120
99
6,521
6,614
6,614
(93)
165
72
72
10,603
10,675		 Total
2023
£
75,442
2,026
253
-
77,721
78,487
-
-
78,487
-
(766)
-
(766)
(766)
47,941
47,176

Page 27