REGISTERED COMPANY NUMBER: 07964782 (England and Wales)
REGISTERED CHARITY NUMBER: 1146717
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 28 February 2022
for
BEFRIENDERS WORLDWIDE
Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR
BEFRIENDERS WORLDWIDE
Contents of the Financial Statements FOR THE YEAR ENDED 28 FEBRUARY 2022
|
Page |
Chairman's Report |
1 to 2 |
Report of the Trustees |
3 to 6 |
Independent Examiner's Report |
7 |
Statement of Financial Activities |
8 |
Balance Sheet |
9 to 10 |
Notes to the Financial Statements |
11 to 19 |
Detailed Statement of Financial Activities |
20 to 21 |
BEFRIENDERS WORLDWIDE
Chairman's Report
FOR THE YEAR ENDED 28 FEBRUARY 2022
ThisyearhasbeenoneofcontinuityanddevelopmentforBefriendersWorldwide(BW).While the
organisationremainswhollycommittedtoitscoreprinciples,theworldinwhichweareoperating is
changing very quickly, and BW is adapting to respond to that change.
Ingeneralterms,thepandemichasprovidedmanychallenges,notleastinanincreaseddislocation of
people,makingmorepotentiallyvulnerabletomentalhealthconcerns.ManyBWmember organisations
havereportedanincreaseindemandforservices.ThepandemicalsoplacedpressureonBW member
organisationsasphysicalcentreswereoftenforcedtocloseduringlock-downperiods.This caused
adaptationofserviceprovision,muchofwhichhasledtopositivedevelopmentofdigitalprovision of
service.However,morenegatively,manycentreshavereportedadecreaseinvolunteernumbersfor a
numberofreasons,manyrelatingtothesocialeffectsofthepandemic.Allmembersare seeking
appropriate means to address volunteer recruitment and retention.
Morespecifically,BWhasseensignificantdevelopmentsinthepastyear.Aftermanyyearsof dedicated
and skilledservice,MartinTaylorsteppeddown as Chair.Followinga recruitmentand interviewprocess, I,
Neil Hawkinswas appointedas Chair.Severalothernew memberswerealsoinvitedto jointhe Board and
MartinTaylorsubsequentlykindlyagreedtore-jointheBoardasTreasurer.ThisrevisedBoard has
undertakenareviewofBW'spurpose,strategy,meansofcommunicationandservices.Thishasledto a
numberofpracticalproposalsthatwillbedevelopedanddeliveredintheyearahead.Theseinclude a
redefinitionof the ethosof BW, the productionof a logoand tagline,the commissioningof a new website,
thedisseminationofSamaritansUKe-learningtomembersandtheexplorationofthedevelopmentof a
community platform to link members together.
In termsofpracticalactivities,perhapsmostsignificantforBWhasbeenthelaunchoftheBefrienders for
Seafarersservice.Seafarersareapotentiallyhighlyvulnerableglobalcommunity.Theyareoften away
fromhomeformanymonthsandcanexperiencesignificantisolationandemotionaldistress. Befrienders
forSeafarersseekstooffersupporttothosewhomayotherwisehavenowheretoturn.The Befrienders
forSeafarersserviceprovidesahelplineforseafarersexperiencingemotionalcrisisatanytime wherever
theyareintheworld.BWisenormouslygratefultoitsmemberorganisationsthathave undertaken
specialist training in needs of seafarers and who are providing this service:
The Samaritans China/Hong Kong
Samaritans South Coast (Massachusetts, USA)
In Touch Community Services (Philippines)
Samaritans in Spain
Befrienders Gibraltar
BW would like to recognisethe support,in the form of a grant providedby the Seafarers'Charity, indicating
their belief in BW to deliver this invaluable global service.
This new servicecomplementsour existingarrangementsto providea dedicatedsupportto the employees
of specific shipping companies.
BWwasalsoextremelygratefultoBefriendersMalaysiaforhostingathree-dayonlineConference in
September 2021. This was very well supported and received by BW members around the world.
Going forwardand buildingon the progressmade over the last year,BW will also seek to developits digital
presenceand messagingin orderto reachmoreof thosewho mightbe experiencingdistressand to spread
awarenessaroundtheworldofthesuicidepreventionactivitiesofBWandourmemberorganisations.
BW is also aiming to strengthen links with other global suicide prevention organisations.
Page 1
BEFRIENDERS WORLDWIDE
Chairman's Report
FOR THE YEAR ENDED 28 FEBRUARY 2022
Theseactivitiesand planswillovertimerequireadditionalresourcesand theBW Boardwillbe developing
a new fund-raising strategy to support this.
Neil Hawkins
Chair, Befrienders Worldwide
Dated: 24 November 2022
Page 2
BEFRIENDERS WORLDWIDE
Report of the Trustees
FOR THE YEAR ENDED 28 FEBRUARY 2022
TheBoardofBefriendersWorldwide(BW)submitsitsannualreportandfinancialstatementsforthe year
ended 28 February 2022.
OBJECTIVES AND ACTIVITIES
Objectives and aims
Toimprovetheemotionalandmentalhealthofpeoplewhoareexperiencingfeelingsofdistress and
despair and to reduce the incidences of suicide.
Significant activities
Specificallyouractivitiesincludetheencouragementworldwideofestablishinganddeveloping centres
whospecialisein our work;developingand providingeducationand trainingtoolsand services; identifying
bestpracticesandsupportingandpromotingtheapplicationofthesepracticesby thecentres; developing
technologicalplatformsfor communicationand improvedservicedeliveryby the centres;encouraging and
promotingapplicableresearch;establishingpartnershipswithotherrelationshiporganisations; and
developing material for public awareness campaigns.
Benefit to individuals
Themajorityof ourcentresareavailablearoundtheclockeverydayof theyeartoreceivecallsand other
contractsfrompeoplewho are in emotionaldistressand may be contemplatingsuicide.Thereis no charge
fortheservicewhichisprovidedmainlybyvolunteerswhoreceivespecificongoingtraining.Often our
centres are the only lifeline (literally) for people in distress.
Public benefit
Inshapingtheactivitesforthisfinancialyear,theTrusteeshaveconsideredtheCharity Commission's
guidanceonpublicbenefit.Boththecharityandourcentresareveryactiveintheircountriesin both
promoting awareness and addressing the stigma of mental health issues.
ACHIEVEMENT AND PERFORMANCE
Key projects/achievements
Duringtheyear,inadditiontotheactivitiesdescribedabove,thecharitycontinueddeveloping its
partnershipwith a shippingcompanyin Asia to facilitatethe provisionof the emotionalsupportservices of
our members to the seafaring community.
FINANCIAL REVIEW
Financial position
Thecharityreceivedincomeof£23,095(2021:£26,927)forprojectmanagementactivitieswhich covered
project management costs of £7,433 (2021: £12,285) with a resulting surplus of £10,810 (2021: £14,642).
Theresultsofthecharityfortheyearended28February2022aresetoutintheattached financial
statements. A surplus of £19,782 (2021: £9,048) was added to the general fund.
Page 3
BEFRIENDERS WORLDWIDE
Report of the Trustees
FOR THE YEAR ENDED 28 FEBRUARY 2022
FINANCIAL REVIEW
Reserves policy
Thecharity'sreservesattheyearendwere£82,459(2021:£57,949).TheBoardofTrusteesareof the
opinionthatreservesshouldbeatleastataleveltoensurethecharitycanrunefficientlyandmeet the
needs of the membershipand sustainits development.It is BefriendersWorldwide'sobjectiveto maintain
the accumulated reserves to cover its annual operating cost as a minimum.
A partof the unrestrictedreservesaretreatedas designatedfundsand areset asideforspecific purposes.
Designatedfundsconsistofthemoniesforthe"TwinningProject"whichencouragescentresin different
countriestoworktogetherandexchangebestpractice.Inaddition,cashandreadilyavailablefunds are
maintained at a level to at least meet all current liabilities at any given time.
Totalunrestrictedfundsatthebalancesheetdatewere£106,431(2021:£86,649),splitbetween general
fundsof£96,643(2021:£76,861)anddesignatedfundsof£9,788(2021:£9,788)heldforthe Twinning
Project.Afurther£1,321(2021:£1,321)washeldinarestrictedfundfollowingadonationby Lifelink
Samaritansforthe specificpurposeof fundingmembershipsubscriptionsforSamaritansof Wellington Inc.
over a 5 year period.
Going concern
DespitetheongoingCovid-19pandemic,theBoardconfirmsthatithasareasonableexpectation that
BefriendersWorldwidehasadequateresourcestocontinueinoperationalexistenceforthe foreseeable
futureandhasassetstofulfilallobligations.Forthisreason,it continuestoadoptthegoingconcern basis
in preparing these financial statements.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
BefriendersWorldwideLimitedis a body incorporatedunder the CompaniesAct 2006 as a company limited
by guaranteeand nothavinga sharecapital.ThegoverningdocumentsaretheMemorandumand Articles
of Association as approved by the members. It is also registered as a charity with the Charity Commission.
Recruitment and appointment of new trustees
MembersoftheBoardofTrusteesareelectedforatermofthreeyears,renewableonagreementof the
TrusteeandtheBoard.VacanciesfornewtrusteesareidentifiedbytheBoardtakinginto consideration
thebalanceofskillsrequiredandtoreflecttheinternational,multiculturalnatureofthe charity.
CandidatesareinterviewedbyapaneloftheBoardandtheappointmentsareapprovedata Board
meeting.Uponappointmenttrusteesarerequiredtocompletearegisterofinterestsandaregiven a
TrusteeHandbookthatincludestheMemorandumandArticlesofAssociation.Thereisalsoa formal
induction process, and trustees may undertake relevant training where appropriate.
All trustees are non-executive and work for Befrienders Worldwide in a voluntary capacity.
Organisational structure
BefriendersWorldwideisgovernedbyaBoardofTrustees,whichcomprisestheChair,Treasurerand a
minimum of three other board members.
Decision making
TheBoardofTrusteesisresponsiblefortheoverallgovernanceandstrategicdirectionof Befrienders
Worldwide. They meed regularly during the year to consider, determine and review strategy and policy.
Page 4
BEFRIENDERS WORLDWIDE
Report of the Trustees
FOR THE YEAR ENDED 28 FEBRUARY 2022
STRUCTURE, GOVERNANCE AND MANAGEMENT
Key risks and uncertainties
TheBoardassessestheriskstowhichBefriendersisexposedandthemitigationplansinplaceinorder to
minimise potential risk.
Risks reviewed cover four key areas :
Governance
Coversallaspectsoftrusteeactivities,strategy,charitablepurpose/publicbenefitandthe Memorandum
and Articles of Association;
Operational Activities
Covers delivery of Befrienders' core activities, day to day operations, health & safety and HR activities;
Finance
Covers all aspects of financial risk;
External environment changes and development
Coverscompetitoractivities,changesinoperatingenvironmentandchangeswithin Befrienders'
stakeholder groups.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07964782 (England and Wales)
Registered Charity number
1146717
Registered office
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR
Trustees
Trustees |
|
M L Taylor |
(resigned 31.3.21 and reappointed 17.11.21) - Chair until 31.3.21, |
|
Treasurer from 17.11.21 |
N G Hawkins |
(appointed 6.9.21) - Chair from 6.9.21 |
O F Monteiro |
Treasurer until 17.11.21 |
D A Brodtman |
|
M L Galliano |
|
M C A Gibson |
(resigned 15.3.21) |
M M Mulindi |
|
C M Paranavithana |
|
P Skruibis |
|
P Yoskittiphat |
|
D J Atkinson |
(appointed 17.11.21) |
N Sood |
(appointed 17.11.21) |
L Zeinoun |
(appointed 17.11.21) |
Page 5
BEFRIENDERS WORLDWIDE
Report of the Trustees FOR THE YEAR ENDED 28 FEBRUARY 2022
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
R S Harris
The Association of Chartered Certified Accountants
Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR
ThisreporthasbeenpreparedinaccordancewiththespecialprovisionsofPart15oftheCompanies Act
2006 relating to small companies.
Approved by order of the board of trustees on 24 November 2022 and signed on its behalf by:
M L Taylor - Treasurer - Trustee
Page 6
Independent Examiner's Report to the Trustees of Befrienders Worldwide
Independent examiner's report to the trustees of Befrienders Worldwide ('the Company')
IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyfortheyear ended
28 February 2022.
Responsibilities and basis of report
Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsiblefor the preparationof the accountsin accordancewith the requirementsof the Companies Act
2006 ('the 2006 Act').
HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16 of
the2006Actandareeligibleforindependentexamination,Ireportinrespectofmyexaminationof your
charity'saccountsascarriedoutundersection145oftheCharitiesAct2011('the2011Act').In carrying
outmyexaminationI havefollowedtheDirectionsgivenbytheCharityCommissionundersection 145(5)
(b) of the 2011 Act.
Independent examiner's statement
I have completedmy examination.I confirmthat no mattershave come to my attentionin 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)).
Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationto which
attentionshouldbedrawninthisreportinordertoenableaproperunderstandingoftheaccountsto be
reached.
R S Harris
The Association of Chartered Certified Accountants
Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR
24 November 2022
Page 7
BEFRIENDERS WORLDWIDE
Statement of Financial Activities
FOR THE YEAR ENDED 28 FEBRUARY 2022
Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
35,478
Other trading activities
3
23,095
Other income
4
2,886
Total
61,459
EXPENDITURE ON
Raising funds
Other trading activities
7,433
7,433
Charitable activities
5
Grants payable
4,452
Other
29,792
Total
41,677
NET INCOME
19,782
RECONCILIATION OF FUNDS
Total funds brought forward
86,649
TOTAL FUNDS CARRIED FORWARD
106,431 |
Restricted
funds
£
3,000
-
-
3,000
-
-
3,000
-
3,000
-
1,321
1,321 |
28.2.22
Total
funds
£
38,478
23,095
2,886
64,459
7,433
7,433
7,452
29,792
44,677
19,782
87,970
107,752 |
28.2.21
Total
funds
£
23,782
26,927
- |
|
|
|
50,709 |
|
|
|
12,285 |
|
|
|
12,285
-
29,376 |
|
|
|
41,661 |
|
|
|
9,048
78,922 |
|
|
|
87,970 |
The notes form part of these financial statements
Page 8
BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)
Balance Sheet
28 FEBRUARY 2022
Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
12
14,184
CURRENT ASSETS
Cash at bank
96,257
CREDITORS
Amounts falling due within one year
13
(4,010)
NET CURRENT ASSETS
92,247
TOTAL ASSETS LESS CURRENT LIABILITIES
106,431
NET ASSETS
106,431
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS |
Restricted
funds
£
-
1,321
-
1,321
1,321
1,321 |
28.2.22
Total
funds
£
14,184
97,578
(4,010)
93,568
107,752
107,752
106,431
1,321
107,752 |
28.2.21
Total
funds
£
18,912
79,074
(10,016)
69,058
87,970
87,970
86,649
1,321
87,970 |
|
|
|
|
The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006
for the year ended 28 February 2022.
Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe year
ended 28 February 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that 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 surplus or deficit 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 notes form part of these financial statements
continued...
Page 9
BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)
Balance Sheet - continued
28 FEBRUARY 2022
Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.
ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
24 November 2022 and were signed on its behalf by:
M L Taylor - Treasurer - Trustee
N G Hawkins - Chair - Trustee
The notes form part of these financial statements
Page 10
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements
FOR THE YEAR ENDED 28 FEBRUARY 2022
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
Thefinancialstatementsofthecharitablecompany,whichisapublicentityunderFRS102, have
beenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)(effective1January2015)',theCharitiesAct2011,FinancialReportingStandard102' The
FinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCompanies Act
2006. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is Pound Sterling (£).
Income
Allincomeis recognisedin theStatementofFinancialActivitiesoncethecharityhasentitlement to
the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructive obligation
committingthe charityto that expenditure,it is probablethat a transferof economicbenefitswill be
requiredinsettlementandtheamountoftheobligationcanbemeasuredreliably.Expenditure is
accountedforonanaccrualsbasisandhasbeenclassifiedunderheadingsthataggregateall cost
relatedtothecategory.Wherecostscannotbedirectlyattributedtoparticularheadingsthey have
been allocated to activities on a basis consistent with the use of resources.
Going Concern
InlightoftheCovid-19outbreak,thetrusteeshaveassessedwhethertheuseofthegoing concern
basisisappropriateandhavealsoconsideredpossibleothereventsorconditionsthatmight cast
significantdoubt on the abilityof the charityto continueas a going concern.The trusteeshave made
thisassessmentforaperiodofatleastoneyearfromthedateoftheapprovalofthese financial
statements.Thetrusteeshaveconcludedthatdespitethesignificanteconomicimpactof Covid-19,
there is a reasonableexpectationthat the charityhas adequateresourcesto continuein operational
existencefortheforeseeablefuture.Thecharitythereforecontinuestoadoptthegoing concern
basis in preparing its financial statements.
Legal Status
Thecharityis incorporatedasa companylimitedbyguarantee,incorporatedin Englandand Wales,
andis registeredwiththeCharityCommission.Theregisteredofficeaddress,companyand charity
registrationnumberscanbefoundintheReportoftheTrustees.Themembersofthe company
haveundertakentocontributeuptotheirguaranteeof£1eachtowardstheliabilitiesof the
company, in the event that it is wound up whilst they are, or within one year of being members.
Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a
commitment but not accrued as expenditure.
Intangible fixed assets
Intangibleassetsareinitiallymeasuredatcost.Afterinitialrecognition,intangibleassets are
measured at cost less any accumulated amortisation and any accumulated impairment losses.
continued...
Page 11
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
1. ACCOUNTING POLICIES - continued
Intangible fixed assets
Websitecostswillbeamortisedevenlyovertheirestimatedusefullifeoffiveyears commencing
from the date that economic benefits attributable to the website flow to the charity.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestrictedfundscanbe usedin accordancewiththecharitableobjectivesat thediscretionof the
trustees.
Designatedfundsarefundssetasidebythetrusteesoutofunrestrictedgeneralfundsfor specific
futurepurposesinaccordancewiththedevelopmentplansoftheorganisationandtoenable the
completion of existing projects.
Restrictedfunds can only be used for particularrestrictedpurposeswithin the objectsof the charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.
Cash and cash equivalent s comprise of cash at bank and in hand and interest bearing deposits
Furtherexplanationofthenatureandpurposeofeachfundis includedin thenotestothe financial
statements.
Foreign currencies
Assetsandliabilitiesin foreigncurrenciesaretranslatedintosterlingat theratesofexchange ruling
at thebalancesheetdate.Transactionsin foreigncurrenciesaretranslatedintosterlingat the rate
of exchangeruling at the date of transaction.Exchangedifferencesare taken into accountin arriving
at the operating result.
2. DONATIONS AND LEGACIES
Membership fees
Grants
Donations
Legacies |
28.2.22
£
-
16,500
13,796
8,182
38,478 |
28.2.21
£
3,200
-
20,582
- |
|
|
23,782 |
continued...
Page 12
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
3.
OTHER TRADING ACTIVITIES
Project management
4.
OTHER INCOME
Foreign exchange gains
5.
CHARITABLE ACTIVITIES COSTS
Grants payable
Grants to institutions
Other
6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Foreign exchange losses
Insurance
Sundries
IT software and consumables
Bank charges
Website amortisation
Accountancy and independent examination
Legal fees
Consulting |
|
28.2.22
£
23,095
28.2.22
£
2,886 |
28.2.22
£
23,095
28.2.22
£
2,886 |
28.2.21
£
26,927
28.2.21
£
-
Grant
funding of
activities
(see note
7)
£
7,452 |
28.2.21
£
26,927
28.2.21
£
-
Grant
funding of
activities
(see note
7)
£
7,452 |
|
|
|
28.2.22 |
|
28.2.21 |
|
|
|
£ |
|
£ |
|
|
|
7,452 |
|
- |
|
|
|
29,792 |
|
29,376 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
37,244 |
|
14,976 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
28.2.22 |
|
|
|
28.2.21 |
|
£ |
|
|
|
£ |
|
- |
|
|
|
5,517 |
|
398 |
|
|
|
398 |
|
60 |
|
|
|
762 |
|
8,427 |
|
|
|
1,735 |
|
387 |
|
|
|
198 |
|
4,728 |
|
|
|
4,728 |
|
1,392 |
|
|
|
1,278 |
|
- |
|
|
|
360 |
|
14,400 |
|
|
|
14,400 |
|
|
|
|
|
|
|
29,792 |
|
|
|
29,376 |
|
|
|
|
|
|
continued...
Page 13
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
7. GRANTS PAYABLE
GRANTS PAYABLE |
|
|
Grants payable |
28.2.22
£
7,452 |
28.2.21
£
- |
|
28.2.22 |
28.2.21 |
|
£ |
£ |
Sri Lanka Sumithrayo |
3,000 |
- |
Hong Kong Smaritans |
1,118 |
- |
Samaritans of Spain |
1,118 |
- |
South Coast Samaritans |
1,113 |
- |
In Touch Community Services |
1,103 |
- |
|
|
|
|
7,452 |
- |
|
|
|
8. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
|
28.2.22 |
28.2.21 |
|
£ |
£ |
Accountancy and bookkeeping |
1,392 |
1,278 |
Website amortisation |
4,728 |
4,728 |
9. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' expenses
Atotalof£34(2021:£463)wasreimbursedtotrusteesforoutofpocketexpensesincurred during
theyear.Onetrusteewasreimbursedfordirectexpenses,inaccordancewiththeArticles of
Association.
10. STAFF COSTS
Theaveragenumberofemployeesduringtheyearwasnil(2021:nil),andnostaffcosts were
incurred.
continued...
Page 14
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
22,461
1,321
Other trading activities
26,927
-
Total
49,388
1,321
EXPENDITURE ON
Raising funds
Other trading activities
12,285
-
12,285
-
Other
29,376
-
Total
41,661
-
NET INCOME
7,727
1,321
RECONCILIATION OF FUNDS
Total funds brought forward
78,922
-
TOTAL FUNDS CARRIED FORWARD
86,649
1,321 |
Total
funds
£
23,782
26,927 |
|
50,709 |
|
12,285 |
|
12,285
29,376 |
|
41,661 |
|
9,048
78,922 |
|
87,970 |
continued...
Page 15
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
12. INTANGIBLE FIXED ASSETS
COST
At 1 March 2021 and 28 February 2022
AMORTISATION
At 1 March 2021
Charge for year
At 28 February 2022
NET BOOK VALUE
At 28 February 2022
At 28 February 2021
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
DEFERRED INCOME
Deferred income at 1st March
Resources deferred in the period
Amount released from previous periods
Deferred income at 28th February
Deferred income comprises the following:
Corporate donations
Project management |
|
28.2.22
£
2,691
1,319
4,010 |
|
Website
£
23,640
4,728
4,728
9,456
14,184
18,912
28.2.21
£
2,636
7,380
10,016 |
|
28.2.22 |
|
|
28.2.21 |
|
£ |
|
|
£ |
|
2,668 |
|
|
2,778 |
|
- |
|
|
2,668 |
|
(2,668) |
|
|
(2,778) |
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
2,668 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
736 |
|
- |
|
|
1,932 |
|
|
|
|
|
|
|
|
|
|
|
- |
|
|
2,668 |
|
|
|
|
|
|
|
|
|
|
continued...
Page 16
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
14. MOVEMENT IN FUNDS
MOVEMENT IN FUNDS |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1.3.21 |
in funds |
28.2.22 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
86,649 |
19,782 |
106,431 |
Restricted funds |
|
|
|
Lifelink Samaritans |
1,321 |
- |
1,321 |
TOTAL FUNDS |
87,970 |
19,782 |
107,752 |
Net movement in funds, included in the above are as follows: |
|
|
|
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
61,459 |
(41,677) |
19,782 |
Restricted funds |
|
|
|
Sri Lanka Sumithrayo |
3,000 |
(3,000) |
- |
TOTAL FUNDS |
64,459 |
(44,677) |
19,782 |
Comparatives for movement in funds |
|
|
|
|
|
Net |
|
|
|
movement |
At |
|
At 1.3.20 |
in funds |
28.2.21 |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
69,134 |
7,727 |
76,861 |
Twinning Project |
9,788 |
- |
9,788 |
|
78,922 |
7,727 |
86,649 |
Restricted funds |
|
|
|
Lifelink Samaritans |
- |
1,321 |
1,321 |
TOTAL FUNDS |
78,922 |
9,048 |
87,970 |
continued...
Page 17
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
14. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
49,388 |
(41,661) |
7,727 |
Restricted funds |
|
|
|
Lifelink Samaritans |
1,321 |
- |
1,321 |
TOTAL FUNDS |
50,709 |
(41,661) |
9,048 |
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds
General fund
Twinning Project
Restricted funds
Lifelink Samaritans
TOTAL FUNDS |
Net
movement
At
At 1.3.20
in funds
28.2.22
£
£
£
69,134
27,509
96,643
9,788
-
9,788
78,922
27,509
106,431
-
1,321
1,321
78,922
28,830
107,752 |
At
28.2.22
£
96,643
9,788 |
|
|
|
continued...
Page 18
BEFRIENDERS WORLDWIDE
Notes to the Financial Statements - continued
FOR THE YEAR ENDED 28 FEBRUARY 2022
14. MOVEMENT IN FUNDS - continued
Acurrentyear12monthsandprioryear12monthscombinednetmovementinfunds,included in
the above are as follows:
|
Incoming |
Resources |
Movement |
|
resources |
expended |
in funds |
|
£ |
£ |
£ |
Unrestricted funds |
|
|
|
General fund |
110,847 |
(83,338) |
27,509 |
Restricted funds |
|
|
|
Lifelink Samaritans |
1,321 |
- |
1,321 |
Sri Lanka Sumithrayo |
3,000 |
(3,000) |
- |
|
4,321 |
(3,000) |
1,321 |
TOTAL FUNDS |
115,168 |
(86,338) |
28,830 |
ThetrusteeshavesetasideunrestrictedfundsfortheTwinningProjecttoencouragecentres in
different countries to work together and exchange best practice.
LifelinkSamaritans- The restrictedfunds were donatedby LifelinkSamaritansTasmaniaInc, in order
tohelpfundmembershipsubscriptionstoBefriendersWorldwidebySamaritansofWellington Inc
over a five year period.
Sri LankaSumithrayo- A legacyspecificallytoSri LankaSumithrayo,providingemotionalsupport to
help those at risk of suicide in Sri Lanka.
15. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 28 February 2022.
Page 19
BEFRIENDERS WORLDWIDE
INCOME AND ENDOWMENTS
Donations and legacies
Membership fees
Grants
Donations
Legacies
Other trading activities
Project management
Other income
Foreign exchange gains
Total incoming resources
EXPENDITURE
Other trading activities
Consulting
Travel and subsistence
Charitable activities
Grants to institutions
Other
Foreign exchange losses
Insurance
Support costs
Management
Sundries
IT software and consumables |
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 28 FEBRUARY 2022
28.2.22
28.2.21
£
£
-
3,200
16,500
-
13,796
20,582
8,182
-
38,478
23,782
23,095
26,927
2,886
-
64,459
50,709
7,433
11,822
-
463
7,433
12,285
7,452
-
-
5,517
398
398
398
5,915
60
762
8,427
1,735
8,487
2,497 |
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 28 FEBRUARY 2022
28.2.22
28.2.21
£
£
-
3,200
16,500
-
13,796
20,582
8,182
-
38,478
23,782
23,095
26,927
2,886
-
64,459
50,709
7,433
11,822
-
463
7,433
12,285
7,452
-
-
5,517
398
398
398
5,915
60
762
8,427
1,735
8,487
2,497 |
|
|
23,782
26,927
- |
|
|
50,709
11,822
463 |
|
|
12,285
-
5,517
398 |
|
|
5,915
762
1,735 |
|
|
2,497 |
This page does not form part of the statutory financial statements
Page 20
BEFRIENDERS WORLDWIDE
Management
Finance
Bank charges
Other
Consulting
Website
Governance costs
Accountancy and independent
examination
Legal fees
Total resources expended
Net income |
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 28 FEBRUARY 2022
28.2.22
28.2.21
£
£
387
198
14,400
14,400
4,728
4,728
19,128
19,128
1,392
1,278
-
360
1,392
1,638
44,677
41,661
19,782
9,048 |
Detailed Statement of Financial Activities
FOR THE YEAR ENDED 28 FEBRUARY 2022
28.2.22
28.2.21
£
£
387
198
14,400
14,400
4,728
4,728
19,128
19,128
1,392
1,278
-
360
1,392
1,638
44,677
41,661
19,782
9,048 |
|
|
19,128
1,278
360 |
|
|
1,638 |
|
|
41,661 |
|
|
9,048 |
This page does not form part of the statutory financial statements
Page 21