2023-12-31-accounts

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

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2023

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 31 DECEMBER 2023

	Page
Chairman's Report	1 to 2
Report of the Trustees	3 to 6
Independent Examiner's Report	7 to 8
Statement of Financial Activities	9
Balance Sheet	10 to 11
Notes to the Financial Statements	12 to 19

BEFRIENDERS WORLDWIDE

Chairman's Report FOR THE YEAR ENDED 31 DECEMBER 2023

Befrienders Worldwide Summary of Activities 2023:

• Globally, more than 700 000 people die due to suicide every year, with 20 times that number making a

• suicide attempt.

• Suicides and suicide attempts have a ripple effect that impacts on families, 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.Ourprimaryaimistopreventsuicidebyofferingsupporttothosewhofeellonely,desperate, or
depressed.Ourviewisthatsuicideisanavoidabletragedy:sometimesallofusjustneedalittlehelp. We
believe that if by our actions we save a single life then we have succeeded.

BWhasover400helpcentresin48countriesmadeupof35,000volunteersacrosssixcontinents.BW also
offersitsBefriendersforSeafarersserviceforthe8millionpeoplecurrentlyatsea.BWcentresarestaffed by
trainedvolunteers,whoofferan activelisteningear.All communicationwithBefrienderscentres,whether by
phone,bydigitalplatform,email,orface-to-face,isconfidential.Befriendersare non-judgemental,
non-politicaland non-religious.BW'sBoardof Trusteesrepresentscountriesworldwide,helpingto ensure that
the organisation'sservicesare accessibleand relevantto peoplefromdifferentculturesand backgrounds. BW
centres operate under a range of culturally appropriate names, united by BW's philosophy.

Overthereportingperiodto December2023,BW has continuedto flourish.Membershiphas developed with
organisationsjoiningfromEcuadorandtheCaymanIslands.IthasalsobeensignificantthatBWhas fostered
linkswiththeUKForeign,CommonwealthandDevelopmentOffice(FCDO)andhasundertaken training
activitiesinsupportofFCDO-facilitatedinitiatives.Itisalsoworthhighlightingthatdetailedplanning was
undertakenforBW'sfirstpost-pandemicglobalin-personconferenceinColomboSriLankainJuly2024. This
marksnotonlythe50thanniversaryofourhosts,SriLankaSumithrayo,butalsothe50thanniversary of
BefriendersWorldwide(formerlyknownasBefriendersInternational).Thiswillenablethesharingof BW
practice,areinforcementofourvaluesandacelebrationofourglobalcommunity.Onadifferentnote, we
continueto be gratefulto memberorganisationsthathaveundertakenspecialisttrainingin needsof seafarers
andwhoareprovidingthisservice.TheSeafarers'serviceis a 365days/year24hours/dayemotional support
servicefor thosewho encounteremotionaldistresswhileat sea or onboardship.At any one time,as many as
8 millionpeoplegloballyareat sea:isolationfromlovedonesandotherpressurecanmeanthatthe potential
for emotional problems is considerable.  The member groups involved are:

• Samaritans China/Hong Kong

• Samaritans New York

• In Touch Community Services-Philippines

• Samaritans in Spain

• Befrienders (GibSams)-Gibraltar

BW would also like to highlightand expressthanksfor the grantsprovidedby the Seafarers'Charitywhich  have
been instrumental in enabling the provision of this invaluable global service.

Page 1

BEFRIENDERS WORLDWIDE

Chairman's Report FOR THE YEAR ENDED 31 DECEMBER 2023

BWhasalsodevelopedlinkageswithinUKandglobalsuicidepreventionnetworks.BWis enormously
privilegedtohaveapositiveandlong-standingrelationshipwithUKSamaritans,afoundingmemberof BW.
ThisrelationshipinvolvesregularmeetingsbetweentheBWChairandVice-ChairandtheCEOandCOO of
Samaritans.Inaddition,SamaritanshasgenerouslygivenBWaccesstoitsincrediblyimpressive eLearning
package.InturnBWgivesitsmembersaccesstothistraining,whichhasbeenverywellreceived.On the
internationallevel,regulardiscussionshavebeenheldwiththePresidentandCEOofLifelineInternational to
discussmattersofmutualinterestandtodiscusscampaigningonthequestionofdecriminalisationof suicide
globally.Thisisapositiverelationshipandonethatwehopetodevelopinthefuture.BWhasalso renewed
contactswiththeInternationalAssociationofSuicidePrevention(IASP)andoneofourTrustees Paulius
Skruibis has kindly agreed to represent BW at IASP events.

On a managementlevel,BW has launchedits new websitewhich has been a considerablesuccess.In addition,
theBWcommunityplatformhasbeenlaunchedin2023asameansofmuchmoreeffectively enabling
memberstonetworkandtosharebestpractice.TheDirectorofCommunicationscontinuestodo excellent
work in this field and in the fostering of relationships within the BW network.

ForthefutureBWcontinuestoseektodeveloplinksindifferentpartsoftheworldandtosupport the
developmentof suicidepreventionservicesbased on BW's core principles.To do this effectively,the voluntary
principleremainscentraltoBW'svisionbutfundingwillalsobeimportant:itishopedthat fund-raising
activities can be further refined to enhance income streams.

Ultimately,any life lost to suicideis a tragedy.This tragedyis not just the loss of an individualbut the ongoing
pain for loved ones, friends and colleagues left behind.   The Befrienders Worldwide network is here to help.

Neil Hawkins
Chair, Befrienders Worldwide

26 September 2024

Page 2

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023

TheBoardofBefriendersWorldwide(BW)submitsitsannualreportandfinancialstatementsforthe year
ended 31 December 2023.

OBJECTIVES AND ACTIVITIES

Objectives and aims

Toimprovetheemotionalandmentalhealthofpeoplewhoareexperiencingfeelingsofdistressand despair
and to reduce the incidences of suicide.

Significant activities

Specificallyouractivitiesincludetheencouragementworldwideofestablishinganddevelopingcentres who
specialiseinourwork;developingandprovidingeducationandtrainingtoolsandservices;identifying best
practicesandsupportingandpromotingtheapplicationofthesepracticesbythecentres; developing
technologicalplatformsforcommunicationandimprovedservicedeliverybythecentres;encouraging and
promotingapplicableresearch;establishingpartnershipswithotherrelationshiporganisations;and  developing
material for public awareness campaigns.

Benefit to individuals

Themajorityofourcentresareavailablearoundtheclockeverydayoftheyeartoreceivecallsand other
contractsfrompeoplewhoare in emotionaldistressand maybe contemplatingsuicide.Thereis no charge for
the servicewhich is providedmainlyby volunteerswho receivespecificongoingtraining.Oftenour centres are
the only lifeline (literally) for people in distress.

Public benefit

In shapingthe activitesfor this financialyear,the Trusteeshaveconsideredthe CharityCommission's guidance
onpublicbenefit.Boththecharityandourcentresareveryactiveintheircountriesinboth promoting
awareness and addressing the stigma of mental health issues.

ACHIEVEMENT AND PERFORMANCE

Key projects/achievements

Duringtheyear,in additiontotheactivitiesdescribedabove,thecharitycontinueddevelopingits partnership
with a shippingcompanyin Asia to facilitatethe provisionof the emotionalsupportservicesof our members to
the seafaring community.

FINANCIAL REVIEW

Financial position

Thecharityreceivedincomeof£25,464(10monthperiodto31December2022:£19,316)for project
managementactivitieswhichcoveredprojectmanagementcostsof£9,564(periodto31December 2022:
£8,385) with a resulting gross surplus of £15,900 (period to 31 December 2022: £10,931).

Theresultsofthecharityfortheyearended31December2023aresetoutintheattached financial
statements.Adeficitof£17,919wasdeductedfrom(periodto31December2022:surplusof£16,018 was
added to) the general fund.

Page 3

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023

FINANCIAL REVIEW

Reserves policy

Thecharity'sreservesattheyearendwere£94,742(2022:£112,661).TheBoardofTrusteesareof the
opinionthatreservesshouldbe at leastat a levelto ensurethe charitycan run efficientlyand meetthe needs
ofthemembershipandsustainitsdevelopment.ItisBefriendersWorldwide'sobjectivetomaintain the
accumulated reserves to cover its annual operating cost as a minimum.

Unrestricted,designatedfundsof£9,788(2022:£9,788)aresetasideforthe"TwinningProject" which
encouragescentresindifferentcountriestoworktogetherandexchangebestpractice.Inaddition,cash and
readily available funds are maintained at a level to at least meet all current liabilities at any given time.

Afurther£1,321(2022:£1,321)washeldinarestrictedfundfollowingadonationbyLifelinkSamaritans for
thespecificpurposeoffundingmembershipsubscriptionsforSamaritansofWellingtonInc.overa5 year
period.

Going concern

The Board confirmsthat it has a reasonableexpectationthat BefriendersWorldwidehas adequateresources to
continueinoperationalexistencefortheforeseeablefutureandhasassetstofulfilallobligations.For this
reason, it continues to adopt the going concern basis in preparing these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

BefriendersWorldwideLimitedis a bodyincorporatedunderthe CompaniesAct 2006as a companylimited by
guaranteeandnothavingasharecapital.ThegoverningdocumentsaretheMemorandumandArticles 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.VacanciesfornewtrusteesareidentifiedbytheBoardtakingintoconsideration the
balanceofskillsrequiredandtoreflecttheinternational,multiculturalnatureofthecharity.Candidates are
interviewedbyapaneloftheBoardandtheappointmentsareapprovedataBoardmeeting. Upon
appointmenttrusteesarerequiredtocompletearegisterofinterestsandaregivenaTrusteeHandbook that
includestheMemorandumandArticlesofAssociation.Thereisalsoaformalinductionprocess,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 YEAR ENDED 31 DECEMBER 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Key risks and uncertainties

TheBoardassessestheriskstowhichBefriendersisexposedandthemitigationplansinplaceinorder to
minimise potential risk.

Risks reviewed cover four key areas :

Governance

Coversallaspectsoftrusteeactivities,strategy,charitablepurpose/publicbenefitandtheMemorandum 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,changesinoperatingenvironmentandchangeswithinBefrienders' 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

Page 5

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2023

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  (Resigned 22 November 2023)
N Sood
L Zeinoun

Independent Examiner

R S Harris FCCA
Nagler Simmons
Chartered Accountants
5 Beaumont Gate
Shenley Hill
Radlett
WD7 7AR

Thisreporthas beenpreparedin accordancewiththe specialprovisionsof Part15of the CompaniesAct 2006
relating to small companies.

Approved by order of the board of trustees on 26 September 2024 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
31 December 2023.

Responsibilities and basis of report

Asthecharity'strusteesoftheCompany(andalsoitsdirectorsforthepurposesofcompanylaw)you are
responsibleforthepreparationoftheaccountsinaccordancewiththerequirementsoftheCompanies Act
2006 ('the 2006 Act').

HavingsatisfiedmyselfthattheaccountsoftheCompanyarenotrequiredtobe auditedunderPart16of the
2006Actand areeligibleforindependentexamination,I reportin respectof myexaminationof your charity's
accountsascarriedoutunderSection145oftheCharitiesAct2011('the2011Act').Incarryingout my
examinationIhavefollowedtheDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
2011 Act.

Page 7

Independent Examiner's Report to the Trustees of Befrienders Worldwide

Independent examiner's statement

I have completedmy examination.I confirmthat no mattershave come to my attentionin connectionwith  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 FCCA

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

30 September 2024

Page 8

BEFRIENDERS WORLDWIDE

Statement of Financial Activities

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted funds Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 14,755 Other trading activities 3 25,464 Other income 4 - Total 40,219 EXPENDITURE ON Raising funds Other trading activities 9,564 9,564 Other 48,574 Total 58,138 NET INCOME/(EXPENDITURE) (17,919) RECONCILIATION OF FUNDS Total funds brought forward 122,449 TOTAL FUNDS CARRIED FORWARD 104,530	Year Ended 31.12.23 Restricted Total funds funds £ £ - 14,755 - 25,464 - - - 40,219 - 9,564 - 9,564 - 48,574 - 58,138 - (17,919) 1,321 123,770 1,321 105,851	Period 1.3.22 to 31.12.22 Total funds £ 39,784 19,316 7,607
		66,707
		8,385
		8,385 42,304
		50,689
		16,018 107,752
		123,770

The notes form part of these financial statements

Page 9

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Balance Sheet

31 DECEMBER 2023

Unrestricted funds Notes £ CURRENT ASSETS Debtors 10 300 Cash at bank 109,095 109,395 CREDITORS Amounts falling due within one year 11 (4,865) NET CURRENT ASSETS 104,530 TOTAL ASSETS LESS CURRENT LIABILITIES 104,530 NET ASSETS 104,530 FUNDS 12 Unrestricted funds Restricted funds TOTAL FUNDS	Restricted funds £ - 1,321 1,321 - 1,321 1,321 1,321	31.12.23 Total funds £ 300 110,416 110,716 (4,865) 105,851 105,851 105,851 104,530 1,321 105,851	31.12.22 Total funds £ - 127,971 127,971 (4,201) 123,770 123,770 123,770 122,449 1,321 123,770

Thecharitablecompanyis entitledtoexemptionfromauditunderSection477oftheCompaniesAct2006 for
the year ended 31 December 2023.

The membershavenot requiredthe companyto obtainan auditof its financialstatementsfor the year ended
31 December 2023 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 10

BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)

Balance Sheet - continued 31 DECEMBER 2023

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable
companies subject to the small companies regime.

ThefinancialstatementswereapprovedbytheBoardofTrusteesandauthorisedforissue on
26 September 2024 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 11

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

Thefinancialstatementsofthecharitablecompany,whichisapublicentityunderFRS102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingby Charities:
Statementof RecommendedPracticeapplicableto charitiespreparingtheir accountsin accordance with
theFinancialReportingStandardapplicableintheUKandRepublicofIreland(FRS102)',the Charities
Act2011,FinancialReportingStandard102'TheFinancialReportingStandardapplicablein theUK and
RepublicofIreland'andtheCompaniesAct2006.Thefinancialstatementshavebeenprepared under
the historical cost convention.

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

Income

All incomeis recognisedin theStatementof FinancialActivitiesoncethecharityhas entitlementto the
funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilitiesare recognisedas expenditureas soon as there is a legal or constructiveobligation committing
thecharitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequired in
settlementand the amountof the obligationcan be measuredreliably.Expenditureis accountedfor on
an accrualsbasisand has beenclassifiedunderheadingsthataggregateall costrelatedto the category.
Wherecostscannotbedirectlyattributedtoparticularheadingstheyhavebeenallocatedto activities
on a basis consistent with the use of resources.

Going Concern

Thetrusteeshaveassessedwhethertheuseofthegoingconcernbasisisappropriateandhave also
consideredpossibleothereventsorconditionsthatmightcastsignificantdoubtontheabilityof the
charitytocontinueas a goingconcern.Thetrusteeshavemadethisassessmentfora periodofat least
one yearfromthe dateof the approvalof thesefinancialstatements.The trusteeshaveconcluded that
thereisareasonableexpectationthatthecharityhasadequateresourcestocontinuein operational
existencefor the foreseeablefuture.The charitythereforecontinuesto adopt the going concernbasis  in
preparing its financial statements.

Legal Status

The charityis incorporatedas a companylimitedby guarantee,incorporatedin Englandand Wales, and
isregisteredwiththeCharityCommission.Theregisteredofficeaddress,companyand charity
registrationnumberscanbefoundintheReportoftheTrustees.Themembersofthecompany have
undertakento contributeup to theirguaranteeof £1 each towardsthe liabilitiesof the company,in the
event that it is wound up whilst they are, or within one year of being members.

Intangible fixed assets

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

continued...

Page 12

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES - continued

Intangible fixed assets

Priorto the periodended31 December2022websitecostswereamortisedevenlyovertheir estimated
usefullifeofsixyears.Trusteescannolongeridentifytheincomestreamassociatedwiththe website
developmentcosts,so the remainingcost has been fully amortisedin the currentperiodin line with the
requirements of FRS 102.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestrictedfundscanbeusedinaccordancewiththecharitableobjectivesatthediscretionof the
trustees.

Designatedfunds are funds set aside by the trusteesout of unrestrictedgeneralfunds for specific future
purposesin accordancewith the developmentplans of the organisationand to enable the completion of
existing projects.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictionsarisewhenspecifiedbythedonororwhenfundsareraisedforparticular restricted
purposes.

Cash and cash equivalent s comprise of cash at bank and in hand and interest bearing deposits.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

Foreign currencies

Assetsandliabilitiesinforeigncurrenciesaretranslatedintosterlingattheratesofexchangeruling at
thebalancesheetdate.Transactionsinforeigncurrenciesaretranslatedintosterlingattherate of
exchangeruling at the date of transaction.Exchangedifferencesare taken into accountin arrivingat the
operating result.

continued...

Page 13

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2023

2. DONATIONS AND LEGACIES

2.	DONATIONS AND LEGACIES
			Period
			1.3.22
		Year Ended	to
		31.12.23	31.12.22
		£	£
	Grants	-	31,000
	Donations	14,755	8,784
		14,755	39,784
3.	OTHER TRADING ACTIVITIES
			Period
			1.3.22
		Year Ended	to
		31.12.23	31.12.22
		£	£
	Project management	25,464	19,316
4.	OTHER INCOME
			Period
			1.3.22
		Year Ended	to
		31.12.23	31.12.22
		£	£
	Foreign exchange gains	-	7,607
5.	NET INCOME/(EXPENDITURE)
	Net income/(expenditure) is stated after charging/(crediting):
			Period
			1.3.22
		Year Ended	to
		31.12.23	31.12.22
		£	£
	Accountancy and bookkeeping	990	1,686
	Website amortisation	-	14,184

continued...

Page 14

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023

6. TRUSTEES' REMUNERATION AND BENEFITS

Trustees' expenses

The charity incurred costs totalling £453 for trustees' entertaining (2023: £88).

7. STAFF COSTS

Theaveragenumberofemployeesduringtheperiodwasnil(2023:nil),andnostaffcosts were
incurred.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 39,784 Other trading activities 19,316 Other income 7,607 Total 66,707 EXPENDITURE ON Raising funds Other trading activities 8,385 8,385 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	Total funds £ 39,784 19,316 7,607
		66,707
		8,385
		8,385 42,304
		50,689
		16,018 107,752
		123,770

continued...

Page 15

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2023

9. INTANGIBLE FIXED ASSETS

9.	INTANGIBLE FIXED ASSETS
			Website
			£
	COST
	At 1 January 2023		23,640
	Disposals		(23,640)
	At 31 December 2023		-
	AMORTISATION
	At 1 January 2023		23,640
	Eliminated on disposal		(23,640)
	At 31 December 2023		-
	NET BOOK VALUE
	At 31 December 2023		-
	At 31 December 2022		-
10.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
		31.12.23	31.12.22
		£	£
	Trade debtors	300	-

continued...

Page 16

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2023

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Accruals and deferred income 12. MOVEMENT IN FUNDS Unrestricted funds General fund Twinning Project Restricted funds Lifelink Samaritans TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS	At 1.1.23 £ 112,661 9,788 122,449 1,321 123,770 Incoming resources £ 40,219 40,219	31.12.23 31.12.22 £ £ 4,865 4,201 Net movement At in funds 31.12.23 £ £ (17,919) 94,742 - 9,788 (17,919) 104,530 - 1,321 (17,919) 105,851 Resources Movement expended in funds £ £ (58,138) (17,919) (58,138) (17,919)

continued...

Page 17

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023

12. MOVEMENT IN FUNDS - continued

Comparatives for 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	Net movement in funds £ 16,018 - 16,018 - 16,018	At 31.12.22 £ 112,661 9,788
			122,449 1,321
			123,770

Comparative 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

The trusteeshave set aside unrestrictedfunds for the TwinningProjectto encouragecentresin  different
countries to work together and exchange best practice.

LifelinkSamaritans- Therestrictedfundsweredonatedby LifelinkSamaritansTasmaniaInc,in order to
helpfundmembershipsubscriptionstoBefriendersWorldwidebySamaritansofWellingtonIncover a
five year period.

continued...

Page 18

BEFRIENDERS WORLDWIDE

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2023

13. RELATED PARTY DISCLOSURES

Therewerenorelatedpartytransactionsfortheperiodended31stDecember2023norforthe period
ended 31st December 2022 other than trustees' expenditure disclosed in note 6.

Page 19