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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 07964782 (England and Wales)
REGISTERED CHARITY NUMBER: 1146717

Report of the Trustees and

Unaudited Financial Statements

for the Period 1 March 2022 to 31 December 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 PERIOD 1 MARCH 2022 TO 31 DECEMBER 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 18

BEFRIENDERS WORLDWIDE

Chairman's Report

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

-Globally,morethan700000peopledieduetosuicideeveryyear,with20timesthatnumbermaking a
suicide attempt.

-Suicidesandsuicideattemptshavearippleeffectthatimpactsonfamilies,friends, colleagues,
communities and societies.

- Suicide is the fourth leading cause of death among 15-29 year-olds.

- 77% of global suicides occur in low- and middle-income countries.

- Suicide is preventable.

TheBefriendersWorldwide(BW)networkworksgloballytosupportindividualsexperiencing emotional
distress.Ourprimaryaimis topreventsuicideby offeringsupporttothosewhofeellonely,desperate, or
depressed.Our viewis thatsuicideis an avoidabletragedy:sometimesall of us justneeda littlehelp. We
believe that if by our actions we save a single life then we have succeeded.

BW has over400help centresin 44 countriesmadeup of 35,000volunteersacrosssix continents.BW also
offersits BefriendersforSeafarersserviceforthe 8 millionpeoplecurrentlyat sea.BW centresare staffed
bytrainedvolunteers,whoofferanactivelisteningear.AllcommunicationwithBefrienders,whether by
phone,email,orface-to-face,isconfidential.Befriendersarenon-judgemental,non-political and
non-religious.BW'sBoardofTrusteesrepresentscountriesworldwide,helpingtoensurethat the
organisation'sservicesare accessibleand relevantto peoplefromdifferentculturesand backgrounds. BW
centres operate under a range of culturally appropriate names, united by BW's philosophy.

Overthe reportingperiodto February2023,BW has continuedto flourish.Mostimportantly, membership
has grownslightlywithgroupsfromUkrainejoiningand othersexploringmembership.It is a great tribute
tothestrengthandkindnessoftheBWnetworkthatYouthlineinLithuaniawasabletoofferso much
supporttoournewUkrainememberintheaftermathoftheRussiainvasionofUkraineandongoing war.
Memberswerealsocalleduponand willingtooffersupportin Turkeyand northernSyriain the aftermath
ofthetragicearthquake.Wecontinuetobegratefultomemberorganisationsthathave undertaken
specialisttrainingin needsofseafarersandwhoareprovidingthisservice.TheSeafarers'serviceis a 365
days/year24 hours/dayemotionalsupportservicefor those who encounteremotionaldistresswhile at  sea
oronboardship.Atanyonetime,asmanyas8millionpeoplegloballyareatsea:isolationfrom loved
ones and other pressurecan mean that the potentialfor emotionalproblemsis considerable.The member
groups involved are:

Samaritans China/Hong Kong
Samaritans Southcoast-USA (Maine)
In Touch Community Services-Philippines
Samaritans in Spain
Befrienders (GibSams)-Gibraltar

BW wouldalsolike to highlightand expressthanksfor the grantprovidedby the Seafarers'Charity(for the
secondyearrunning)whichhasbeeninstrumentalinenablingtheprovisionofthisinvaluable global
service.

Page 1

BEFRIENDERS WORLDWIDE

Chairman's Report

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

BWhasalsodevelopedlinkageswithinUKandglobalsuicidepreventionnetworks.BWis enormously
privilegedtohaveapositiveandlong-standingrelationshipwithUKSamaritans,indeedSamaritanswas a
foundingmemberof BW. This relationshipinvolvesregularmeetingsbetweenthe BW Chairand  Vice-Chair
andtheCEOandCOOofSamaritans.Inaddition,SamaritanshasgenerouslygivenBWaccessto its
incrediblyimpressiveeLearningpackage.BWgivesitsmembersaccesstothistraining,whichhas been
verywellreceived.On theinternationallevel,regulardiscussionshavebeenheldwiththePresident and
CEOofLifelineInternationaltodiscussmattersofmutualinterestandtodiscusscampaigningon the
questionofdecriminalisationofsuicideglobally.Thisisapositiverelationshipandonethatwehope to
developinthefuture.BWhasalsorenewedcontactswiththeInternationalAssociationof Suicide
Prevention(IASP)andoneofourTrusteesPauliusSkruibishaskindlyagreedtorepresentBWat IASP
events.   BW is grateful to Professor Brian Mishara for his support and guidance over this matter.

Onamanagementlevel,BWhaslauncheditsnewwebsitewhichhasbeenaconsiderablesuccess. In
addition,thelong-awaitedBWcommunityplatformisduetobelaunchedin2023asameansof much
moreeffectivelyenablingmemberstonetworkandtosharebestpractice.TheDirector of
Communicationscontinuesto do excellentworkin this field and in the fosteringof relationshipswithin the
BW network.

ForthefutureBWcontinuestoseektodeveloplinksindifferentpartsoftheworldandtosupport the
developmentofsuicidepreventionservicesbasedonBW'scoreprinciples.Todothiseffectively, the
voluntaryprincipleremainscentraltoBW'svisionbutfundingwillalsobehelpful:itishoped that
fund-raising activities can be further refined to enhance income streams.

Ultimately,anylifelosttosuicideisatragedy.Thistragedyisnotjustthelossofanindividualbut the
ongoing pain for loved ones, friends and colleagues left behind.    The BW network is here to help.

Neil Hawkins
Chair, Befrienders Worldwide

Page 2

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

The Board of BefriendersWorldwide(BW) submitsits annual reportand financialstatementsfor the  period
end 31 December 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

Theaccountingperiodhasbeenchangedfrom28February2023to31December2022,beinga 10 month
period. The figures are therefore not directly comparable with the previous period of 12 months.

Thecharityreceivedincomeof£19,316(12monthsto28February2022:£23,095)for project
managementactivitieswhichcoveredprojectmanagementcostsof £8,385(February2022:£7,433)with a
resulting surplus of £10,931 (February 2022: £15,662).

Theresultsofthecharityfortheperiodended31December2022aresetoutintheattached financial
statements. A surplus of £16,018 (February 2022: £19,782) was added to the general fund.

Page 3

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

FINANCIAL REVIEW

Reserves policy

The charity'sreservesat the yearend were£112,661(February2022:£82,459).The Boardof Trustees are
of the opinionthatreservesshouldbe at leastat a levelto ensurethe charitycan run efficientlyand meet
theneedsofthemembershipandsustainitsdevelopment.ItisBefriendersWorldwide'sobjective to
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£122,449(February2022:£106,431), split
betweengeneralfundsof£122,661(February2022:£96,643)anddesignatedfundsof£9,788 (February
2022:£9,788)heldfortheTwinningProject.Afurther£1,321(February2022:£1,321)washeldin a
restrictedfund followinga donationby LifelinkSamaritansforthe specificpurposeof funding membership
subscriptions for Samaritans of Wellington Inc. over a 5 year period.

Going concern

TheBoardconfirmsthatithasareasonableexpectationthatBefriendersWorldwidehas adequate
resourcestocontinueinoperationalexistencefortheforeseeablefutureandhasassetstofulfil all
obligations.Forthisreason,itcontinuestoadoptthegoingconcernbasisinpreparingthese 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 (REGISTERED NUMBER: 07964782)

Report of the Trustees

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 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
N G Hawkins Chair
M L Taylor Treasurer
O F Monteiro
D A Brodtman
M L Galliano
M M Mulindi
C M Paranavithana
P Skruibis
P Yoskittiphat
D J Atkinson
N Sood
L Zeinoun 
Page 5

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

R S Harris
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 22 September 2023 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')

IreporttothecharitytrusteesonmyexaminationoftheaccountsoftheCompanyforthe period
1 March 2022 to 31 December 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

Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR

22 September 2023

Page 7

BEFRIENDERS WORLDWIDE

Statement of Financial Activities

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
39,784
Other trading activities
3
19,316
Other income
4
7,607
Total
66,707
EXPENDITURE ON
Raising funds
Other trading activities
8,385
8,385
Charitable activities
Grants payable
-
Other
42,304
Total
50,689
NET INCOME
16,018
RECONCILIATION OF FUNDS
Total funds brought forward
106,431
TOTAL FUNDS CARRIED FORWARD
122,449		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
1,321
1,321		 Period
1.3.22
to
Year Ended
31.12.22
28.2.22
Total
Total
funds
funds
£
£
39,784
38,478
19,316
23,095
7,607
2,886
66,707
64,459
8,385
7,433
8,385
7,433
-
7,452
42,304
29,792
50,689
44,677
16,018
19,782
107,752
87,970
123,770
107,752		 Period
1.3.22
to
Year Ended
31.12.22
28.2.22
Total
Total
funds
funds
£
£
39,784
38,478
19,316
23,095
7,607
2,886
66,707
64,459
8,385
7,433
8,385
7,433
-
7,452
42,304
29,792
50,689
44,677
16,018
19,782
107,752
87,970
123,770
107,752
64,459
7,433
7,433
7,452
29,792
44,677
19,782
87,970
107,752 
The notes form part of these financial statements

Page 8

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Balance Sheet

31 DECEMBER 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Intangible assets
10
-
CURRENT ASSETS
Cash at bank
126,650
CREDITORS
Amounts falling due within one year
11
(4,201)
NET CURRENT ASSETS
122,449
TOTAL ASSETS LESS CURRENT LIABILITIES
122,449
NET ASSETS
122,449
FUNDS
12
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
1,321
-
1,321
1,321
1,321		 31.12.22
Total
funds
£
-
127,971
(4,201)
123,770
123,770
123,770
122,449
1,321
123,770		 28.2.22
Total
funds
£
14,184
97,578
(4,010)
93,568
107,752
107,752
106,431
1,321
107,752		 
The charitablecompanyis entitledto exemptionfromauditunderSection477of the CompaniesAct 2006
for the period ended 31 December 2022.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsforthe period
ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Balance Sheet - continued

31 DECEMBER 2022

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
22 September 2023 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 PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicentityunderFRS102, have
beenpreparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReporting by
Charities:StatementofRecommendedPracticeapplicabletocharitiespreparingtheiraccounts in
accordancewiththeFinancialReportingStandardapplicableintheUKandRepublicofIreland (FRS
102)',theCharitiesAct2011,FinancialReportingStandard102'TheFinancialReporting Standard
applicablein theUK andRepublicofIreland'andtheCompaniesAct2006.Thefinancial statements
have been prepared under the historical cost convention.

The presentation currency of the financial statements is Pound Sterling (£).

Theaccountingperiodhasbeenchangedfrom28February2023to31December2022,beinga 10
monthperiod.Thefiguresarethereforenotdirectlycomparablewiththepreviousperiodof 12
months.

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.

continued...

Page 11

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

1. ACCOUNTING POLICIES - continued

Intangible fixed assets

Intangibleassetsareinitiallymeasuredatcost.Afterinitialrecognition,intangibleassets are
measured at cost less any accumulated amortisation and any accumulated impairment losses.

Priortotheperiodended31December2022websitecostswereamortisedevenlyover their
estimatedusefullife of six years.Trusteescan no longeridentifythe incomestreamassociated with
the websitedevelopmentcosts,so the remainingcost has been fully amortisedin the current period
in line with the requirements of FRS 102.

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.

continued...

Page 12

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
Period
1.3.22
to Year Ended
31.12.22 28.2.22
£ £
Grants 31,000 16,500
Donations 8,784 13,796
Legacies - 8,182
39,784 38,478
3. OTHER TRADING ACTIVITIES
Period
1.3.22
to Year Ended
31.12.22 28.2.22
£ £
Project management 19,316 23,095
4. OTHER INCOME
Period
1.3.22
to Year Ended
31.12.22 28.2.22
£ £
Foreign exchange gains 7,607 2,886 
continued...

Page 13

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

5. DIRECT COSTS OF CHARITABLE ACTIVITIES

Period
1.3.22
to		 Year
Ended
31.12.22 28.2.22
£ £
Insurance 398 398
Sundries 8 60
Entertainment 88 -
Subscriptions 90 -
Staff training 1,307 -
Advertising 333 -
IT software and consumables 11,506 8,427
Bank charges 353 387
Website amortisation 14,184 4,728
Bookkeeping fees 280 -
Accountancy and independent examination 1,686 1,392
Consulting 12,071 14,400
42,304 29,792

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):
Period
1.3.22
to Year Ended
31.12.22 28.2.22
£ £
Accountancy and bookkeeping 1,686 1,392
Website amortisation 14,184 4,728 
continued...

Page 14

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

7. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

Thecharityincurredcoststotalling£88forthetrustees'entertaining.(28February2022atotal of
£34 was reimbursed to one trustee for out of pocket expenses).

8. STAFF COSTS

The averagenumberof employeesduringthe periodwas nil (31 March2022:nil), and no staff costs
were incurred.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
35,478
Other trading activities
23,095
Other income
2,886
Total
61,459
EXPENDITURE ON
Raising funds
Other trading activities
7,433
7,433
Charitable activities
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		 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 
continued...

Page 15

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

10. INTANGIBLE FIXED ASSETS

COST
At 1 March 2022 and
31 December 2022
AMORTISATION
At 1 March 2022
Charge for year
At 31 December 2022
NET BOOK VALUE
At 31 December 2022
At 28 February 2022
11.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals and deferred income
12.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Twinning Project
Restricted funds
Lifelink Samaritans
TOTAL FUNDS		 At 1.3.22
£
96,643
9,788
106,431
1,321
107,752		 31.12.22
£
-
4,201
4,201
Net
movement
in funds
£
16,018
-
16,018
-
16,018		 Website
£
23,640
9,456
14,184
23,640
-
14,184
28.2.22
£
2,691
1,319
4,010
At
31.12.22
£
112,661
9,788
122,449
1,321
123,770		 
continued...

Page 16

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

12. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 66,707 (50,689) 16,018
TOTAL FUNDS 66,707 (50,689) 16,018
Comparatives for movement in funds
Net
movement At
At 1.3.21 in funds 28.2.22
£ £ £
Unrestricted funds
General fund 76,861 19,782 96,643
Twinning Project 9,788 - 9,788
86,649 19,782 106,431
Restricted funds
Lifelink Samaritans 1,321 - 1,321
TOTAL FUNDS 87,970 19,782 107,752 
Comparative 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 
ThetrusteeshavesetasideunrestrictedfundsfortheTwinningProjecttoencouragecentres in
different countries to work together and exchange best practice.

continued...

Page 17

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE PERIOD 1 MARCH 2022 TO 31 DECEMBER 2022

12. MOVEMENT IN FUNDS - continued

LifelinkSamaritans- The restrictedfunds were donatedby LifelinkSamaritansTasmaniaInc, in  order
tohelpfundmembershipsubscriptionstoBefriendersWorldwidebySamaritansofWellington Inc
over a five year period.

13. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 31 December 2022.

Page 18

Befrienders Worldwide 4 Cambridge Terrace Mews London NW1 4JJ

Nagler Simmons 5 Beaumont Gate Shenley Hill Radlett WD7 7AR

Company Registration No. 07964782 (England and Wales)

Charity number: 1146717

Dear Sirs

FINANCIAL STATEMENTS FOR THE PERIOD END 31 DECEMBER 2022

We confirm that the following representations are made on the basis of enquiries of management or staff with relevant knowledge or experience, and where appropriate inspection of relevant documentation, sufficient to satisfy ourselves that we can properly make each of the following representations to you.

We acknowledge as trustees our responsibility under the Companies Act 2006 and Charities Act 2011 for preparing the financial statements that give a true and fair view and for making accurate representations to you as accountants.

  1. We confirm that all accounting records have been made available to you for the purpose preparing the accounts, in accordance with your terms of engagement, and that all the transactions undertaken by the company have been properly reflected and recorded in the accounting records.

  2. We confirm that at the year end, there were no contingent liabilities, nor actual or possible litigation pending against the Trust.

  3. We confirm that there were, at no time during the year, any arrangements, transactions or agreements to provide credit facilities for members of the Board of Trustees, or to guarantee or provide security for such matters.

  4. We confirm that there were no related party transactions or trustee expenses requiring disclosure in the accounts.

  5. We confirm that at the balance sheet date, there was no material capital expenditure authorised, and which therefore needed to be disclosed in the accounts as capital commitments.

  6. It was confirmed that the Board believed that Befrienders Worldwide would be a going concern for a period of at least one year from the date on which the accounts are approved.

  7. We confirm that we are not aware of any possible or actual instance of noncompliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which are central to the charity’s ability to conduct its business.

  8. We acknowledge our responsibilities for the design and implementation of controls to prevent and detect fraud.

  9. We confirm that there have been no actual or suspected instances of fraud involving management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former employees, regulators or others.

  10. 10.We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.

  11. 11.We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.

  12. 12.We confirm that at the balance sheet date, there were no significant bad or doubtful debts in amounts owing to the trust, and that no material provision was necessary to account for credit notes raised after the balance sheet date against invoices raised before that date.

Approved by the Board of Trustees and signed on its behalf on 22 September 2023

M L Taylor - Treasurer