```
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
```