THE BESOM IN WITNEY
Accounts- 31st December 2025

THE BESOM IN WITNEY
(A company limiled by ￿lara￿lee 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 d1￿ClOr5 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 ca￿led 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