```
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
```
- `(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`**
## **`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.We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
- 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.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