``` 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 2024`** ``` 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 2024`** ||**`Page`**| |---|---| |**`Report of the Trustees`**|`1 to 4`| |**`Independent Examiner's Report`**|`5 to 6`| |**`Statement of Financial Activities`**|`7`| |**`Balance Sheet`**|`8 to 9`| |**`Notes to the Financial Statements`**|`10 to 17`| ``` BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782) ``` ## **`Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024`** ``` TheBoardofBefriendersWorldwide(BW)submitsitsannualreportandfinancialstatementsforthe year ended 31 December 2024. ``` ## **`OBJECTIVES AND ACTIVITIES`** ## **`Objectives and aims`** ``` Themissionofthecharityistoimprovetheemotionalandmentalhealthofpeoplewhoare experiencing feelings of distress and despair and to reduce the incidences of suicide. ``` ## **`General activities`** ``` Ourgeneralactivitiescontinuedtoencourageworldwideestablishmentanddevelopmentofcentres which specialiseinourwork:developingandprovidingeducationandtrainingtoolsandservices;identifying best practicesandsupportingandpromotingtheapplicationofthesepracticesbythecentres; developing technologicalplatformsforcommunicationandimprovedservicedeliverybythecentres;encouraging and promotingapplicableresearch;establishingpartnershipswithotherrelationshiporganisations;and developing material for public awareness campaigns. ``` ## **`Conference`** ``` InJuly2024ourtrusteesattendedtheBefriendersWorldwideConferencethatwaskindlyhostedin Colombo bySriLankaSumithrayo.Notonlywereweabletosharepractice,skillsandexperiencefromfive continents, butwehadtimetobuildourBWcommunity.Therewasalsotheopportunitytocelebrate50years of incredible service by the team at Sri Lanka Sumithrayo. ``` ## **`Seafarers`** ``` Duringthe year the charitycontinuedits partnershipwith a shippingcompanyin Asia to facilitatethe provision of emotionalsupportservicesto the seafaringcommunityof that company.This partnershipcame to an end at the end of 2024.BW is now focusedon expandingour servicesto offeremotionalsupportto seafarers around theworld.ThistakestheformofapartnershipbetweenBWand5ofourmemberswhoare specifically selectedashavingtheexperienceandskilltorespondtocontactsfromseafarers.Seafarerscanaccess the services of these members through direct links provided within the BW website. ``` ``` WeareverygratefultotheSeafarersCharityfortheandadviceandsupporttheyareprovidingfor the development of our service to Seafarers. ``` ## **`Benefit to individuals`** ``` Themajorityofourcentresareavailablearoundtheclockeverydayoftheyear,toreceivecallsand other contactsfrompeoplewhoarein emotionaldistressandmaybecontemplatingsuicide.Thereis nocharge for the servicewhich is providedmainlyby volunteerswho receivespecificongoingtraining.Oftenour centres are the only lifeline (literally) for people in distress. ``` ## **`Public benefit`** ``` In shapingthe activitiesfor this financialyear,the Trusteeshave consideredthe CharityCommission's guidance onpublicbenefit.Boththecharityandourcentresareveryactiveintheircountriesinboth promoting awareness and addressing the stigma of mental health issues. ``` ``` Page 1 ``` ``` BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782) ``` ## **`Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`FINANCIAL REVIEW`** ## **`Financial position`** ``` Theresultsofthecharityfortheyearended31December2024aresetoutintheattached financial statements.Adeficitof£15,209(2023:17,919)wasdeductedfromthegeneralfund.Thisyear'sdeficit was after the deduction of costs relating to the conference in Sri Lanka of £16,880. ``` ``` Thecharityreceivedincomeof£25,796(2023:£25,464)forprojectmanagementactivitieswhich covered projectmanagementcosts of £10,301(2023:£9,564)with a resultinggross surplus of £15,495(2023: £15,900). Further donations were received of £25,465, including £10,000 from a trustee (2023: £14,755). ``` ## **`Reserves policy`** ``` The charity'sreservesat the yearend were£86,413(2023:£94,742).The Boardof Trusteesare of the opinion thatreservesshouldbeatleastataleveltoensurethecharitycanrunefficientlyandmeettheneedsof the membershipand sustainits development.It is BefriendersWorldwide'sobjectiveto maintainthe accumulated reserves to cover its annual operating cost as a minimum. ``` ``` In additionto the abovereserves,unrestricted,designatedfunds of £2,908(2023:£9,788)are set aside for the "TwinningProject"whichencouragescentresindifferentcountriestoworktogetherandexchange best practice.Inaddition,cashandreadilyavailablefundsaremaintainedataleveltoatleastmeetall current liabilities at any given time. ``` ``` Afurther£1,321(2023:£1,321)washeldinarestrictedfundfollowingadonationbyLifelinkSamaritans for thespecificpurposeoffundingmembershipsubscriptionsforSamaritansofWellingtonInc.overa 5-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. ``` ``` Page 2 ``` ``` BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782) ``` ## **`Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`** ## **`Organisational structure`** ``` BefriendersWorldwideis governedby a Boardof Trustees,which comprisesthe Chair,DeputyChair, Treasurer and a minimum of two other board members. ``` ## **`Decision making`** ``` TheBoardofTrusteesisresponsiblefortheoverallgovernanceandstrategicdirectionof Befrienders Worldwide. They meet regularly during the year to consider, determine and review strategy and policy. ``` ## **`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 3 ``` ## **`BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)`** ## **`Report of the Trustees FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`Trustees`** ``` N G Hawkins (Chair) D A Brodtman (Deputy Chair) M L Taylor (Treasurer) O F Monteiro M L Galliano M M Mulindi (Resigned 21 July 2025) C M Paranavithana (Resigned 21 July 2025) P Skruibis P Yoskittiphat (Resigned 21 July 2025) N Sood L Zeinoun (Resigned 21 July 2025) H Fonseca ( Appointed 13 July 2024) ``` ## **`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 29 September 2025 and signed on its behalf by: ``` ``` M L Taylor - Treasurer - Trustee ``` ``` Page 4 ``` ## **`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 2024. ``` ## **`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 5 ``` ## **`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 ``` ``` 29 September 2025 ``` ``` Page 6 ``` ## **`BEFRIENDERS WORLDWIDE`** ## **`Statement of Financial Activities`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** |**`Unrestricted`**
**`funds`**
**`Notes`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`25,465`
`Other trading activities`
`2`
`25,796`
**`Total`**
`51,261`
**`EXPENDITURE ON`**
**`Raising funds`**
`Other trading activities`
`10,301`
`10,301`
**`Charitable activities`**
`3`
`Grants to institutions`
`7,000`
`Charity operations`
`28,387`
`Other`
`20,782`
**`Total`**
`66,470`
**`NET INCOME/(EXPENDITURE)`**
`(15,209)`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`104,530`
**`TOTAL FUNDS CARRIED FORWARD`**
`89,321`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`1,321`
`1,321`|**`31.12.24`**
**`Total`**
**`funds`**
**`£`**
`25,465`
`25,796`
`51,261`
`10,301`
`10,301`
`7,000`
`28,387`
`20,782`
`66,470`
`(15,209)`
`105,851`
`90,642`|**`31.12.23`**
**`Total`**
**`funds`**
**`£`**
`14,755`
`25,464`
`40,219`
`9,564`
`9,564`
`-`
`27,453`
`21,121`
`58,138`
`(17,919)`
`123,770`
`105,851`| |---|---|---|---| ``` The notes form part of these financial statements ``` ``` Page 7 ``` ## **`BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)`** ## **`Balance Sheet`** ## **`31 DECEMBER 2024`** |**`Unrestricted`**
**`funds`**
**`Notes`**
**`£`**
**`CURRENT ASSETS`**
`Debtors`
`11`
`833`
`Cash at bank`
`93,706`
`94,539`
**`CREDITORS`**
`Amounts falling due within one year`
`12`
`(5,218)`
**`NET CURRENT ASSETS`**
`89,321`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`89,321`
**`NET ASSETS`**
`89,321`
**`FUNDS`**
`13`
`Unrestricted funds`
`Restricted funds`
**`TOTAL FUNDS`**|**`Restricted`**
**`funds`**
**`£`**
`-`
`1,321`
`1,321`
`-`
`1,321`
`1,321`
`1,321`|**`31.12.24`**
**`Total`**
**`funds`**
**`£`**
`833`
`95,027`
`95,860`
`(5,218)`
`90,642`
`90,642`
`90,642`
`89,321`
`1,321`
`90,642`|**`31.12.23`**
**`Total`**
**`funds`**
**`£`**
`300`
`110,416`
`110,716`
`(4,865)`
`105,851`
`105,851`
`105,851`
`104,530`
`1,321`
`105,851`| |---|---|---|---| ``` Thecharitablecompanyis entitledtoexemptionfromauditunderSection477oftheCompaniesAct2006 for the year ended 31 December 2024. ``` ``` The membershavenot requiredthe companyto obtainan auditof its financialstatementsfor the year ended 31 December 2024 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 8 ``` ## **`BEFRIENDERS WORLDWIDE (REGISTERED NUMBER: 07964782)`** ## **`Balance Sheet - continued`** ## **`31 DECEMBER 2024`** ``` Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicableto charitable companies subject to the small companies regime. ``` ``` The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 25 July 2025 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 9 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`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. ``` ``` Grantsofferedsubjecttoconditionswhichhavenotbeenmetattheyearenddatearenotedas a commitment but not accrued as expenditure. ``` ``` continued... ``` ``` Page 10 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`1. ACCOUNTING POLICIES - continued`** ## **`Intangible fixed assets`** ``` Intangibleassetsareinitiallymeasuredatcost.Afterinitialrecognition,intangibleassetsare measured at cost less any accumulated amortisation and any accumulated impairment losses. ``` ## **`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 11 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** |**`2.`**|**`OTHER TRADING ACTIVITIES`**|||| |---|---|---|---|---| ||||**`31.12.24`**|**`31.12.23`**| ||||**`£`**|**`£`**| ||`Project management`||`25,796`|`25,464`| |**`3.`**|**`CHARITABLE ACTIVITIES COSTS`**|||| ||||**`Grant`**|| ||||**`funding of`**|| |||**`Direct`**|**`activities`**|| |||**`Costs (see`**|**`(see note`**|| |||**`note 4)`**|**`5)`**|**`Totals`**| |||**`£`**|**`£`**|**`£`**| ||`Grants to institutions`|`-`|`7,000`|`7,000`| ||`Charity operations`|`28,387`|`-`|`28,387`| |||`28,387`|`7,000`|`35,387`| |**`4.`**|**`DIRECT COSTS OF CHARITABLE ACTIVITIES`**|||| ||||**`31.12.24`**|**`31.12.23`**| ||||**`£`**|**`£`**| ||`Insurance`||`446`|`429`| ||`IT Software & Consumables`||`12,074`|`20,604`| ||`Subscriptions`||`597`|`-`| ||`Entertainment`||`-`|`453`| ||`Foreign exchange losses`||`(734)`|`2,629`| ||`Staff training`||`6,124`|`3,338`| ||`Travel and subsistence`||`8,197`|`-`| ||`Conference costs`||`1,683`|`-`| ||||`28,387`|`27,453`| ``` continued... ``` ``` Page 12 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** |**`5.`**|**`GRANTS PAYABLE`**||||||| |---|---|---|---|---|---|---|---| |||||||**`31.12.24`**|**`31.12.23`**| |||||||**`£`**|**`£`**| ||`Grants to institutions`|||||`7,000`|`-`| ||`The total grants paid to institutions during the`|||`year was as`|`follows:`||| |||||||**`31.12.24`**|**`31.12.23`**| |||||||**`£`**|**`£`**| ||`Sri Lanka Sumithrayo`|||||`7,000`|`-`| |**`6.`**|**`SUPPORT COSTS`**||||||| |||||||**`Governance`**|| |||**`Management`**||**`Finance`**|**`Other`**|**`costs`**|**`Totals`**| |||**`£`**||**`£`**|**`£`**|**`£`**|**`£`**| ||`Other resources`||||||| ||`expended`||`658`|`804`|`18,000`|`1,320`|`20,782`| ||`Support costs, included in the above, are as follows:`||||||| |||||||**`31.12.24`**|**`31.12.23`**| |||||||**`Other`**|| |||||||**`resources`**|**`Total`**| |||||||**`expended`**|**`activities`**| |||||||**`£`**|**`£`**| ||`Sundries`|||||`34`|`348`| ||`IT software and consumables`|||||`624`|`498`| ||`Bank charges`|||||`804`|`537`| ||`Consultancy`|||||`18,000`|`18,188`| ||`Accountancy and independent`||||||| ||`examination`|||||`1,320`|`1,550`| |||||||`20,782`|`21,121`| ``` continued... ``` ``` Page 13 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`7. NET INCOME/(EXPENDITURE)`** ``` Net income/(expenditure) is stated after charging/(crediting): ``` ||**`31.12.24`**|**`31.12.23`**| |---|---|---| ||**`£`**|**`£`**| |`Accountancy and bookkeeping`|`1,320`|`1,550`| ## **`8. TRUSTEES' REMUNERATION AND BENEFITS`** ``` Trustees' remuneration and benefits are disclosed in note 14. ``` ## **`9. STAFF COSTS`** ``` Theaveragenumberofemployeesduringtheperiodwasnil(2023:nil),andnostaffcosts were incurred. ``` ## **`10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`** |**`Unrestricted`**
**`funds`**
**`£`**
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`14,755`
`Other trading activities`
`25,464`
**`Total`**
`40,219`
**`EXPENDITURE ON`**
**`Raising funds`**
`Other trading activities`
`9,564`
`9,564`
**`Charitable activities`**
`Charity operations`
`27,453`
`Other`
`21,121`
**`Total`**
`58,138`
**`NET INCOME/(EXPENDITURE)`**
`(17,919)`|**`Restricted`**
**`funds`**
**`£`**
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`
`-`|**`Total`**
**`funds`**
**`£`**
`14,755`
`25,464`
`40,219`
`9,564`
`9,564`
`27,453`
`21,121`
`58,138`
`(17,919)`| |---|---|---| ``` continued... ``` ``` Page 14 ``` ## **`BEFRIENDERS WORLDWIDE`** ## **`Notes to the Financial Statements - continued`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** |**`10.`**
**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued`**
**`Unrestricted`**
**`funds`**
**`£`**
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`122,449`
**`TOTAL FUNDS CARRIED FORWARD`**
`104,530`
**`11.`**
**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade debtors`
`Prepayments and accrued income`
**`12.`**
**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
`Trade creditors`
`Accruals and deferred income`
**`13.`**
**`MOVEMENT IN FUNDS`**
**`At 1.1.24`**
**`£`**
**`Unrestricted funds`**
`General fund`
`94,742`
`Twinning Project`
`9,788`
`104,530`
**`Restricted funds`**
`Lifelink Samaritans`
`1,321`
**`TOTAL FUNDS`**
`105,851`|**`Restricted`**
**`funds`**
**`£`**
`1,321`
`1,321`
**`31.12.24`**
**`£`**
`-`
`833`
`833`
**`31.12.24`**
**`£`**
`3,897`
`1,321`
`5,218`
**`Net`**
**`movement`**
**`in funds`**
**`£`**
`(8,329)`
`(6,880)`
`(15,209)`
`-`
`(15,209)`|**`Total`**
**`funds`**
**`£`**
`123,770`
`105,851`
**`31.12.23`**
**`£`**
`300`
`-`
`300`
**`31.12.23`**
**`£`**
`3,875`
`990`
`4,865`
**`At`**
**`31.12.24`**
**`£`**
`86,413`
`2,908`
`89,321`
`1,321`
`90,642`|**`Total`**
**`funds`**
**`£`**
`123,770`| |---|---|---|---| ||||`105,851`| ``` continued... ``` ``` Page 15 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`13. MOVEMENT IN FUNDS - continued`** ``` Net movement in funds, included in the above are as follows: ``` |**`Unrestricted funds`**
`General fund`
`Twinning Project`
**`TOTAL FUNDS`**
**`Comparatives for movement in funds`**
**`Unrestricted funds`**
`General fund`
`Twinning Project`
**`Restricted funds`**
`Lifelink Samaritans`
**`TOTAL FUNDS`**|**`Incoming`**
**`resources`**
**`£`**
`51,261`
`-`
`51,261`
`51,261`
**`At 1.1.23`**
**`£`**
`112,661`
`9,788`
`122,449`
`1,321`
`123,770`|**`Resources`**
**`Movement`**
**`expended`**
**`in funds`**
**`£`**
**`£`**
`(59,590)`
`(8,329)`
`(6,880)`
`(6,880)`
`(66,470)`
`(15,209)`
`(66,470)`
`(15,209)`
**`Net`**
**`movement`**
**`At`**
**`in funds`**
**`31.12.23`**
**`£`**
**`£`**
`(17,919)`
`94,742`
`-`
`9,788`
`(17,919)`
`104,530`
`-`
`1,321`
`(17,919)`
`105,851`| |---|---|---| ``` Comparative net movement in funds, included in the above are as follows: ``` ||**`Incoming`**|**`Resources`**|**`Movement`**| |---|---|---|---| ||**`resources`**|**`expended`**|**`in funds`**| ||**`£`**|**`£`**|**`£`**| |**`Unrestricted funds`**|||| |`General fund`|`40,219`|`(58,138)`|`(17,919)`| |**`TOTAL FUNDS`**|`40,219`|`(58,138)`|`(17,919)`| ``` continued... ``` ``` Page 16 ``` ``` BEFRIENDERS WORLDWIDE ``` ## **`Notes to the Financial Statements - continued`** ## **`FOR THE YEAR ENDED 31 DECEMBER 2024`** ## **`13. MOVEMENT IN FUNDS - continued`** ``` 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. ``` ## **`14. RELATED PARTY DISCLOSURES`** ``` Duringthe year,expensestotalling£9,880(2023:£nil)werereimbursedto or paid on behalfof trustees inrespectoftravel,hotelaccommodation,conferenceregistrationfees,andhospitality,relating to attendanceasvolunteersataworldwideconferenceinSriLanka.Thecharity’sArticlesof Association prohibitanydirectorindirectpaymenttotrusteesexceptforreasonableandproper out-of-pocket expensesincurredasvolunteers.Theexpenseswereincurredinaccordancewiththispolicy and comprised flights and hotels of £8,197 and registration fees (including hospitality) of £1,683. ``` ``` In2023thecharityincurredcoststotalling£453fortrustees'entertaining,whollyinaccordance with the charity's Articles. ``` ``` Duringthe year,the charityreceiveda donationof £10,000from a trusteewho has requestedthat their namenotbedisclosedintheseaccounts.Thereasonforwithholdingthetrustee’snameisto respect theindividual’srequestforanonymityonpersonalsafetyandconfidentialitygrounds.Therewere no other related party transactions during this year or the previous year. ``` ``` No trusteereceivedany remunerationor otherbenefitfromthe charityduringthis yearor the previous year. ``` ``` Page 17 ```