THE BESOM IN WITNEY Accounts- 31st December 2025
THE BESOM IN WITNEY (A company limiled by laralee drtd not Aaviryg a share eapilul) Charity number- 1146040 Compt3ny niiwber.. 7844402 Accounts- 31 st December 2025 INDEX Report of the Trustees and General Infonnation Independent Examiner'g Report to the Trustees Statement of Financial Activities Balance Shect Notes to the Accounts
Registered in England and Wales No.. 7844402 THE BESOM IN WITNEY REI PORT OF THE TRUSTELS for the period ended 31st December 2025 The Twstees are pleased to prcs¢nt tlieir annual report and financial stateinents of the charitable company for the period ended 31 st December 2025 which are Also Prepared to meet the requirements for a directors, rcport and accounts for Compani¢s Act purposes. The financial statements comply with the Charities Act 201 I, the Companies Act 2006, thc Memorandum and Articles of Association, and A¢counting and the Lharities.. Statement of Recommended Practice (appliLable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ihc Republic ofireland. FRS 102) issued in Octobcr 2019. Referenee and Administr&tion Detalls The charity's name is Thc Besom in Witney. Charity Rcgistration Niimber.. 1146040 Company Numbcr.. 7844402 Registered Office.. 22b High Street, Witney, Oxon, OX28 6RB Trllstees and Directors Thc Trustees of the Charitable company (the Charity) are its Directors for the purposes of company law. The Trustees and officers who served during the year and since the year cnd were as follows- S Wingfield Digby D Taylor H St John S Grcnfell R Honour-smith T Gaskell ObJectives and Aetivitles The main objects of the eharity arc- i) To relieve person4 in conditions of need or hardship or who are agcd or distressed ii) The advancement of education iii) The advancement of the Christian faith In planning the activities of the charitable company, the d1ClOr5 have considercd the Charity Cotnmission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. The publie benefit objective is achieved through our work in thc community outlincd below. Achlevement$ and Performance This report covcrs the 2025 calendar and financial year We have been bles$cd to have enough able and committed new time-giver5 coming througli once again thi5 year. Our trustee board nuw contains a good blend of skills and experienc¢ and a go(Id gender balance; we will use a skills matrix exercise as we eonsider further strengthening otthe board.
THE BESOM JN WITNEY REPORT OF THE TRUSTEES for the period ended 31st December 2025 (Continued) A£hievements and Performanee (eontlnued) Thc food tcam conslsts of bctween 10 and I S time givers, many of whom have reL>ular days when they deliver in pairs. The total numbcr of food deliveries for 2025 was 234 (356 in 2024).. 177 deliveries werc to families {226 in 2024), reprcscnted by 329 adults (403 in 20241 and 347 children (547 in 20241. 57 dcliveries were to single peoplc (130 in 2024). We are seeking to understand the reasons for the drop from 2024. Harvest and Christmas hamper times were extremcly busy, as usual. Donations for the hampers were extremely generous and we only needed to supplement these with a fcw clicnt-specific purchases. We delivered Christmas hampcrs lo 33 familics {last year 481 and to 34 singles (Sast year 35). Although this was a dccrcase on 2024 it was comparable to 2023, when we delivered to 32 families and 22 singles. Most of thc 5inglcs to whom we delivered were in some sort of sheltered housing or warden accommodation. One or two of the families to whom we had expected to deliver were already in receipt of hampers from oihcr organisations. The delivcry van tcam carricd out 29 van runs during 2025. Included in these were 32 collections and 39 deliveries. 29 houscp2cks wcrc dclivered cithcr by Ilie team or other volunteers. Throughout th¢ ycar, w¢ wcrc contscted on a regular basis with people offering items of furniture of the kind we have been able to pass on. Our Chief rcferrcrs werc Citizens Advicc. Aspire, Oxfordshire Council/Publica Gn)up, DWP and Ihc Rchousing departmcnt at WODC. A numbcr of people being referred have been refi]gee families. The most important new development this year wag beginning of our work in the area of supplying flooring to new social hou%ing tenants when requested by a refcrr¢r. Wc had become very aware that some families we deliver to in so¢ial housing had no caryels and werc living with concrete flooring. We have been in discussion with a local housing association and our local MPS about a change of y)licy but in the meantime since December 2024 we have also been supplying flooring. Flooring in ncw social housing units is limited to lino in the kitchen, bathroom and loilels. The downstaiTS floors in these houses are rough concrete (not even smooth) which is really hard for fatnilies with vcry young childrcn and in winter makes the rooms f¢el v¢ry ¢old. We have developed a good relationship with a Ioc21 supplier who is very helpful lo us and often doesn't charge for delivery. They are willing to fit but not stick thc carpct to Ihc floors - in this way when the client moves to another area they can then take the caipet with them. Previously, the housing association automatically destroyed all flooring because of hcalthlsafety reasons whcn a client moved out. Wc havc had 14 rcquesls for flooring since we started-three requests were not pursiied for one reason OT anoth¢r. We have paid out £5,872. The flooring has ranged from just finding some rugs with a minimum outlay of £25, 10 fitting out nearly a whole house whei'e young children were at risk. We have tried to create a volunteer community through social events, as well as our regular Friday meetings. We held two parties this year for volunteers.. one in the summer and one at Christhias. W¢ regularly review our mission and current strategy and on the basis of them make decisions about areas of work we Can undcrtakc and rcqucsts that we can rcspond to. Wc hav¢ also continued our work bchind Ihc scencs on Icgacy issues. updating electronic document storage and sharing; and creating ncw policies, including safcguarding guidclines. As always, we are very grateful to our wonderful team of time givers at the Besom in Witney. We also give thanks for the generosity of people in our area and to God for all his blessing and provision.
THE BESOM IN WITNEY REPORT OF THE TRUSTEES for the period ended 31st December 2025 (Continued) Flnanees and reserves Our annual income was £40,754. This is a drop since last year (£46,808) biit 2023-24 covered a 14-month period as we were in the proce44 of ¢hanging our financial year. Our expenditure for thc year was £43,570, slightly higher than the £39,979 last ycar This has been deliberate, becAu4e 1851 ycar we finished with our finances in a healthy statc and agTccd, in line with our reserves policy, to look at the following possible ways of utilising our extra funds.. l. A new warehouse to unite storaLye from our current 3 sets of premises. Although we have seaT¢hed for premiscs. we have not found anything suitable or cost-cffcctivc. 2. Rcplaccmcnt of our vehicle. We decided to set aside £15K for the van for when it needs replacement. This could happen at any timc now. 3. Purchase of flooring (see above). We decided to use £12K of our reserves towards meeting this need. So far we have spent £5.872 on this option. We ended this financial year carrying over £30,759. Even after allowing for our rcscrves policy (below), this will enablc us to continue the provision of fl<)oring in 2026. Thc trustccs have considered the charity's requiremenrs for reserves and prcscntly have a policy of maintaining funds equivalent to four months of average ¢or¢ expcndilurc. This would be in the region of £5,500 but wc havc decided to raise this to £6,000 due to anticipated rent inereascs during 2026. To this figure we have added £15,000 for provision for replaccmcnt of the dclivcry van. With the current level of funding, if therc wcrc significant and sustained drops in income, this would provide enouglTr but this will be kept under review by the Trustees, taking aecount of whether any donations we have received havc bccn ring-fcnccd for particular purposes. Our premises are rented on a I month notice arrangement. Structure, Covernanee and Managenlent Governing Document The Besoin in Witney is a company limited by guarantee governed by its Memorandum and Articles of Asqoeialion dated 7th Noveinbcr 2011. It is rcgistered as a charity with the Charity Comtnission. Membcrs of the charitsble coinpany guarantee to contribute amounts not exceeding £10 lo thc assets ofthe charitable company in the event of winding up. Appointment of Trustee% The trustees keep ihe composition of the board under review and will seek to appoint addition21 metnbers with appropriat¢ skills and expertisc should the need arise. Interested parties are given details of thc background of the charitable company in ordcr to make them aware of current activities. This r¢port has been prepared in accordance with the special provisions relating to ¢ompanies subject to the Small Companies Regime within part 15 of the Companies Act 2006. Approved by the truslees on . 11 rt4Tr . 2026 and signed on ils bchalf by.. D Taylor- Trustee/Director Witncy
THE IIESOM IN WITNEY INDEPKNDENT EXAMINER'S REPORT TO THE TRUSTEES I report lo the trustees on tny cxamination of the accounts of The Besom in Witncy for the period ended 3 1st Dcccmber 2025. Responsibilities and Basis of Report As the charity's Iruslees (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 Aet 2006 ("the 2006 Aet"). H&ving satisfied myself that the aceounis of the charitable company are not required to be audited undcr Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your ch2rity's accounts as caled out undcr section 145 of the Charities Act 2011 {"thc 2011 Act"). In carrying out my examination I havc followed the Directions given by the Charity Commission undcr scction 145(5) {b) ofthe 2011 Act. Independent Examiner's Statement I have completed my examination. I Conf that no matters have ¢ome lo my attention in Connection with the examination giving me cause to believe.. accounting i'ecords were not kept in respect of the charitable ¢ompany as required by section 386 of the 2006 Act., or 2. th¢ acLount8 do not accord with those records.. or the accounts do not comply with the accounting requiremcnts of section 396 of the 2006 Act other than any requirement that the 2ccounts give a true and fair view which is not a matter considered ag part of an independent ¢xatnination- or the aLcounts liave not been prepared in accordance with methods and principles of the Sldtement of Recommended Practice for a¢c(>unting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Rcporting Standard applicable in the UK and R¢public of Ireland {FRS 102). I have no concerns and have come across no other matters in comiection with the examination to which attention should bc drawn in this report in Order to enable a proper understanding of the accounts to be reached. A P Williams BS¢ FCCA A J Carter& Co Limited Chartered Certified Ae¢ountants 22b High Street Witney Oxon OX28 6RB 2026
THE BESOM IN WITNEY Statement of Financial Activities {[ClUdIng an income and expeKdilL4re accotsrti) for the period ended 31st Deeember 2025 Note Unrestrieted Restricted Funds Fund5 Total Funds 2025 Total Funds 2024 Income from: Donations and legacies Investment income Other incomc Total ineoming resources 40,146 578 30 40,146 578 30 40.754 45,893 915 Expenditure on: Charitable activities 43.570 43.570 43,570 43,570 39.979 39.979 Total expenditure Net incomel(expenditure) and net movement in funds for the year (2,816} (2,816) 6,829 Transfer between fllnds Net movement in funds (2.816) (2,816) 6,829 Reconciliation of funds Total funds brought fonvard Total funds carried forivard 33,575 £30,759 33,575 £30,759 26,746 £33,575 There were no recognised Eains or losses other than those shown in the Statement of Financial A¢tivitics. The notes on page 7 10 I I form part of these financial statements.
Registered in England and Wales.. 7844402 THE BESOM IN WITNEY BALANCE SHEET as at 31st December 2025 Note 2025 2024 Fixed a55ets Tangible assets Total fixed assets Cllrrent assets Cash at bank and in hand Total ellrrent assets 31,479 31,479 34.295 34,295 Liabilities Creditors fallin& duc within one year Net current assets Total assets less current liabllllles io 720 720 33,575 33,575 30.759 Total net assets £30 759 £33,575 The funds of the Charity Restricted income funds Unrestricted income funds 12 12 30,759 33,575 Total unrestricted funds Total charity funds 30,759 £30,759 £33 575 For the pcriod cnded 3 1st December 2025 the ¢ompany was entitled to exemption from audit under section 477 of th¢ Companies Act 2006 relating to small companies. Directors Responslbllities The members have not requircd thc con]pany to obtain an audit of its accoun15 for the year in question in accordance with section 476- and The directors acknowledgc their responsibilities for complying with the rcquirements of the act with respect lo the accounting records and thc preparation of accounts. Thcsc accounts have been prepared An accordan¢e with the special provisions relating to companies subject to the Small Companies Regime with Part 15 of the Companies Act 2006. These accounts were approved by the board of directors and authorised forissiie on.. and are sign¢d on their behalf by: &w . 2026 D Taylor- Tnjste irector The notes on pages 7 to I I fomi part of these financial statcmcnts
THE BESOM IN WITNEY NOTES TO THE ACCOUNTS for the period ended 31st December 2025 Accounting Pollcle$ The principal accounting tN)licies adopted, judgments and key sources of estimation uncertainty in the prcparation of the financial statements arc as follows-. a) Basis of Preparatio The financial slatctncnls have been prepared in accordance with the Charities.. Statement of Rccommended Practice (applicable to Charities preparing their accounts in accordance with thc Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 20191- (Charities SORP (FRS 1021), the Financial Reporting Standard applicable in the UK 2nd Republi¢ of Ireland (FRS 102) And the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise stated in the relevant 2¢counting policy notes. Public Benefit Entity The Besom WitD¢y mc¢ts the definition of a public benefit entity as defined by FRS 102. Going Coneern The trustees consider that there are no material unccrtainties about the ¢harity's ability to continue a going concern b) Income Recognition Policies Ilcms of income are recognised and included in the accounts when all of the following criteria are met.. Thc charity has entitlement to the funds. any perforn)anee conditions attached lo the items of income have been met or are fully within the control of the charity,. there is sufficient certainty that receipt of the income is considered probable. and th¢ amount can be ineasured reliably. In¢ome received in advance of a specific perforniance or provision of other specified service 18 deferred until the criteria for income recognition are met. c) Donated Services In accordance with the Charities SORP {FRS 102) the general titnc of volunteers is not rc¢ognis¢d in the accounts. d) Interest Receivable Interest on funds held on deposit Is included when receivable and the amount can be measured reliably by the Charity. this is nonnally upon notification of the intcr¢st paid or payable by the bank. e) Fund Aeeountlng Unreqtricted funds are available to spend on activities that further any of the purposes of the Charity. Designated funds are unrestricted funds of the Charity which the trnstees have decided t thcir discrction to sct aside to use for a speeifi¢ purposc. Restricted funds are donations which tl)e donor has specified are to be solely used for the particular areas ofthe Charity's work or for specitic projects being undertaken by the Charity.
THE BESOM ITr1 WITNEY NOTES TO THE ACCOUNTS for the period ended 31st Deeember 202S Expenditure and Irrecoverable VAT Expendilure is rccognised once there is a legal or constrnctive obligation lo make a payment lo a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is elassificd under the following activity headings.. Expenditure on Charitable activities. Other expenditure represents thosc items not falling into 2ny oihcr heading. Irrecovcrable VAT is charged as a cost against the activity for which the expenditure was in¢urrcd. g) Tthngible Fixed Assets Individual fixed assets costing £1,000 or more al'e capitalised at Cost and are depreciated over their estimated useful economic lives on the straight-line basis ag follows.. Asset Category Motor vehicles Annual Rate 25D/o h) Debtors Trade and other debiorg are rccognised at the settlement amoiints due after any tradc discount offered. Prepayments are Valued at the amount prepaid aftcr taking account of any trade discounts due. Cash at Bank and In Hand Cash at bank and exsh in hand includes cagh and short-terni highly liquid investments with a short maturity of three months or less from the dale of acquisition or opening of the deposit or similar account. i) Creditors and Provisions Crcditors and provisio* Are recognised where the Charity has a present obligation re.iuliing from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Legal Statu5 of the Charity T])e charity is a company limited by guarantee 2nd has no sharc capital. The liability of cach member in the event of winding up is limited to £10. Income from donations 2025 2024 Gifts and donations Grants 40,146 43,793 2,100 £45,893 £40,146
THE BESOM IN WITNEY NOTES TO THE ACCOUNTS for the period ended 31st December 2025 Investment ineome 2025 2024 Interest 578 £578 915 £915 Analysls of expenditure on eharitable aetlvities 2025 Total 2024 Total Supporting those in need Motor and travel Adtninislralion and publicity Property Insurance Sundry Indcpcndent examiner's fee Deprcciation Total 26,990 2,720 141 11,655 1,137 207 720 16,800 2,001 831 18,328 957 342 720 £43,570 £39.979 6. Net Incomel{expenditure) for the year 2025 2024 This is slaled after chttrging.. Dcpreciation Indcpendent examiner's fee 720 720 Related party transactions During the year there have been no trangactions with any of the trustces which require separatc disclosure within the financial statemcnts. No trustees received any remuneration or were paid any expenses during the year (2024.. £Nil). Corporation tax The charity is ¢xctnpt from tax on income 2nd gains falling within section 505 of the Taxes Act 1988 or seetlon 252 of the Taxation of Chargeablc Gains Act 1992 to thc extent that these ar¢ applied to its charitable objccts.
THE BESOM IN WITNEY 10. NOTES TO THE ACCOUNTS for the period ended 31st December 2025 Tangible fixed assets Motor Vehicles Total Cost-. As at l January 2025 Additions As at 31 December 2025 9,784 9,784 9,784 Depreciation.. As at l January 2025 Charge for year As at 31 Decetnber 2025 9,784 9,784 9,784 Net book value.. As at 31 Deceinber 2025 As at 31 December 2024 10. Creditors: amounts falllng due Ivithin one year 2025 2024 Accruals 720 £720 720 £720 I l. Analysis of net assets between funds General Dcsignated Restricted Fund Funds Funds Total Tangible fixed asset$ Cash at bank and in hand Other net currettt aggetsl(liabilitics) Total 31,479 720 31,479 720 £30,759 £30.759 12. Analysis of ch*ritable funds Analysis of movements in restrlcted funds Balance Incoming Resources 01.01.2025 resources expended Transfers Funds 31.12.2025 Christmas hampers Total
THE BESOM IN WITNEY NOTES TO THE ACCOUNTS for the period ended 31st Deeember 202S 12. Analysis of ch#rit#ble funds (continued} AnAIysi5 of movements in unrestricted funds Balance IncoEning Resources 01.01.2025 resources expended Transfers Fiinds 31.12.2025 General fijnd Total 40,754 £33,575 £40,754 £ 43,570 30.759 £30 759