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2024-03-31-accounts

BE ONE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

Charity Registration No. 1147505

BE ONE

CONTENTS

Page
1
6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9

BE ONE

ST MARCH 2024

The trustees are pleased to present their annual report for the year ended 31[st] March 2024.

deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (effective 1[st] January 2019).

OBJECTIVES AND ACTIVITIES

Be One is a group of people committed to making a dent in global inequality through collective giving. Each individual contributes an affordable monthly donation which, combined, funds a lifecommunities.

Be One runs a 100% funding model, ensuring that all public donations go directly to our carefully chosen NGO partners for project work. A core network of businesses and individuals generously covers operational costs, enabling us to sustain this transparent and impactful model.

Our donors receive monthly updates explaining how their contributions are making a difference. These reports demonstrate how their combined generosity has enabled us to support transformative, sustainable projects worldwide.

Public Benefit

We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

ACHIEVEMENTS AND PERFORMANCE

During the 2023/24 financial year, Be One continued to make a meaningful impact on global poverty by funding transformative projects that reached some of the world's most marginalised communities.

April 2023 Safe Drinking Water in India Partner: FRANK Water £3,674 was invested in providing safe drinking water to 1,609 marginalised individuals in India.

May 2023

Protecting Against Malaria in Uganda Partner: Against Malaria £3,786 funded 4,100 long-lasting insecticide nets, protecting 4,100 people from malaria in Uganda.

June 2023

Empowering Businesswomen in Bangladesh Partner: Transform Trade £3,743 helped set up shop for 210 Bangladeshi businesswomen, benefiting 1,073 people and their families.

BE ONE

ST MARCH 2024

July 2023 Beating Period Poverty in Uganda Partner: Irise International

With £3,765, we supported 6,000 girls in Uganda by providing reusable period products, education, and better facilities.

August 2023 School Meals in Malawi Partner: £3,784 provided 396 children in Malawi with daily meals, improving their nutrition and school attendance.

September 2023

Fruitful Community Gardens in The Gambia Partner: United Purpose £3,776 funded community gardens for 1,170 people, improving nutrition and household income in The Gambia.

October 2023

Income for Carers in India Partner: Carers Worldwide

£3,768 provided a stable income for 20 carers and supported 70 family members in India.

November 2023

Better Education in Cambodia Partner: See Beyond Borders £3,756 helped deliver top-grade teaching to 2,000 children in Cambodian schools.

December 2023

Supporting Widows in Malawi Partner: Jacaranda

£3,788 kick-started businesses for 120 widows, directly benefiting 840 individuals in Malawi.

January 2024

Sustainable Farming in Cameroon Partner: Jenga Jumuiya £4,834 supported 100 individuals in Cameroon with sustainable farming practices to improve income and food security.

February 2024

Meals for Children in Malawi & Liberia Partner: £4,952 funded 108,225 meals, benefitting 555 children in Malawi and Liberia.

March 2024

Safeguarding Mothers and Children in Nepal Partner: PHASE Worldwide

£4,878 safeguarded the health of 1,000 mothers and children in remote villages in Nepal.

Across all 12 months, Be One has funded life-changing projects that benefited 18,913 people, ensuring that every donation made a tangible difference. These achievements are a testament to the power of collective giving, and we are incredibly grateful to our members and partners for making this impact possible.

BE ONE

ST MARCH 2024

Our Commitment to Partnership and Sustainability

Since our founding in 2011, Be One has sought out the most efficient and effective NGO partners to ensure that donations deliver maximum impact. By working with experienced organisations on the ground, we fund sustainable solutions that build resilience in underserved communities.

Our supporters have helped provide clean water, health care, education, nutritious meals, mosquito nets, small business loans, solar lights, and more; directly reaching hundreds of thousands of individuals.

As Matt Johnson -Founder, said: "It is easy to feel powerless with so much negativity in the news. Through collective giving, we hope that more people will see the incredible influence a small monthly

Be One is proud to connect a growing community of donors with opportunities to make a lasting difference. We look forward to continuing this journey and expanding the reach of our collective impact.

FINANCIAL REVIEW

Total income for the year was £59,321 (2023: £62,769) of which £50,878 (2023: £54,323), related to funding for projects upon which restrictions are placed.

Total expenditure for the year was £62,651 (2023: £74,008), leaving a deficit for the year of £3,330 (2023: deficit £11,239).

At 31st March 2024 reserves stood at £20,954 (2023: £24,284) of which £10,998 (2023: £8,717) represented restricted funds

RISK MANAGEMENT

The main risks to which the Trust is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks.

RESERVES POLICY

It is the policy of the charity to maintain unrestricted funds at a level to cover six months running costs should no further funding be received.

As at the end of the financial year the unrestricted funds totalled £9,956. The charity requires £7,027 for six months running costs.

It is the policy of the Trustees to release additional unrestricted reserves, above the reserves policy, to be invested in the monthly donations to our supported charity partners.

PLANS FOR THE FUTURE

The trustees plan to continue to select effective charity partners and projects to invest monthly donations in. As well as developing some on-going partnerships, the trustees are continually exploring new projects that fit our criteria for support. Over the coming twelve months we are looking to expand the variety of projects we are supporting, with a particular eye on self-sustainability and ecologically sustainable projects.

BE ONE

ST MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Be One is a registered charitable trust, number 1147505 registered on 30[th] May 2012.

The governing document is a trust deed adopted on 25[th] March 2011, this was amended on 8[th] December 2022 to adopt a change of name to Be One from Be One Percent Foundation.

The first trustees are entitled to hold office for life; the minimum number of trustees is three individuals.

Further trustees must be appointed by resolution of the trustees.

Trustees hold four meeting each year and a quorum at the meeting is two trustees.

All trustees give their time voluntarily and receive no remuneration or other benefits for their work as a trustee.

BE ONE

ST MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS

Name Be One Charity Number 1147505 Address & Office Studio K Baltic Creative 44 Simpson Street Liverpool L1 0AX Trustees During the year members of the Board of Trustees were as follows: S Aboarook C Cox (Resigned 7[th] May 2024) J Gibson (Resigned 18[th] May 2023) R Hetler J Howes M Johnson D Jones (Resigned 31st December 2023) R Kenyon H Laikko Independent Examiner Ying Huang FCCA c/o LCVS 151 Dale Street, Liverpool, L2 2AH Bankers The Co-Operative Bank PLC Newcastle Upton Tyne 84-86 Grey Street Tyne & Wear NE1 6BZ

Signed on behalf of the Trustees

J Howes Trustee

Date:

BE ONE

I report on the accounts of the charitable trust for the year ended 31[st ] March 2024 which are set out on pages 7 to 16.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of independent

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently

view, and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention:

statement

have not been met; or

Name : Ying Huang

Relevant professional qualification or body: FCCA

Address: c/o LCVS 151 Dale Street, L2 2AH

BE ONE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31[ST] MARCH 2024

Notes Unrestricted Restricted Total Total
Funds Funds Funds Funds
2024 2024 2024 2023
Income and endowments
from:
£ £ £ £
Donations and legacies 2a 8,443 50,878 59,321 61,336
Other trading activities 2b - - - 1,433
------------ ------------ ------------ ------------
Total income 8,443 50,878 59,321 62,769
------------ ------------ ------------ ------------
Expenditure
Charitable Activities 3 14,054 48,597 62,651 74,008
------------ ------------ ------------ ------------
Total expenditure 14,054 48,597 62,651 74,008
------------ ------------ ------------ ------------
Net (expenditure)/income,
net movement in funds
(5,611) 2,281 (3,330) (11,239)
Total funds brought
forward
9, 10 15,567 8,717 24,284 35,523
------------- ------------- ------------- -------------
Total funds carried forward 8-10 9,956 10,998 20,954 24,284
======= ======= ======= =======

The notes on pages 9 to 16 form part of these accounts.

All the above amounts relate to continuing activities of the charity.

BE ONE BALANCE SHEET AS AT 31[ST] MARCH 2024

Notes 31st March 2024 31st March 2024 31st March 2023
Fixed assets £ £ £ £
Tangible fixed assets 4 - -
Intangible fixed assets 5 1,606 2,397
Current assets
Debtors 6 8,854 9,441
Cash at bank and in hand 16,117 13,431
----------- -----------
24,971 22,872
Current liabilities
Creditors: amounts falling
due within one year
7 (5,623) (985)
----------- -----------
Net current assets 19,348 21,887
----------- -----------
Total assets less current liabilities 20,954 24,284
====== ======
Funds:
Unrestricted funds 8, 9 9,956 15,567
Restricted funds 8, 10 10,998 8,717
----------- -----------
20,954 24,284
====== ======

Approved by Trustees on

J Howes - Trustee

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

BE ONE

1. Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1[st] January 2019) and Charities Act 2011.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees have therefore adopted the going concern basis of accounting in preparing the accounts.

Fund accounting

accordance with the objectives.

Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.

Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and legacies comprise of donations, gift aid and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.

Tangible Fixed Assets

Capital expenditure is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life.

Intangible Fixed Assets

Capital expenditure is treated as a fixed asset and amortised to write off each asset over its estimated useful life as follows.

Software 33% per annum straight line basis

Other Accruals and Prepayments

These are stated at the amounts becoming due or receivable.

Expenditure recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

BE ONE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.

Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company including grants and donations given to partners around the world to relieve poverty.

Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

discharged or cancelled.

Critical accounting estimates and judgements

judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions

BE ONE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.

Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity.

Taxation

Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and are not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

2. Income and endowments from

**Unrestricted ** Restricted Total Total
Funds Funds Funds Funds
2024 2024 2024 2023
a.Donations and legacies £ £ £ £
Donations 8,443 - 8,443 8,446
Donations Just Giving - 755 755 982
- 41,415 41,415 42,605
Gift aid - 8,708 8,708 9,303
------------ ------------ ------------ ------------
8,443 50,878 59,321 61,336
====== ====== ====== ======

Income from donations and legacies in 2023 comprised £8,446 for unrestricted funds and £54,323 related to restricted funds

b.Other trading activities £ £ £ £
Fundraising - - - 1,433
====== ====== ====== ======

BE ONE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

3. Expenditure on charitable activities

Expenditure on charitable activities
Direct Support & Total Total
**Charitable ** Governance 2024 2023
Expenditure Costs
£ £ £ £
To relieve poverty in developing
countries.
52,236 10,415 62,651 74,008
======= ======= ====== ======
a. Analysed as follows:
2024 2023
Direct charitable expenditure: £ £
Grants and donations (see note 3b) 52,236 64,541
----------- -----------
52,236 64,541
----------- -----------
Support & governance costs: £ £
Just Giving fees 223 216
Bank charges and interest 176 182
Insurance 671 585
Sundry 108 -
Website costs - 600
Consultancy fees 7,706 6,003
Accountancy 740 700
Amortisation 791 1,181
---------- ----------
10,415 9,467
---------- ----------
Total expenditure on charitable
activities
62,651 74,008
====== ======

£48,597 (2023: £51,399) of the above expenditure is restricted expenditure

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

BE ONE

b. Grants and Donations

2024 2023
£ £
Against Malaria Foundation 3,786 6,513
Carers Worldwide 3,768 -
Chase Africa - 4,122
Frank Water 3,674 -
Jacaranda 3,788 -
Jenga Jumuiya 4,861 -
Impact - 5,013
Irise International 3,765 -
Just a Drop - 6,514
Leprosy Mission - 5,008
8,736 9,641
PHASE Worldwide 4,878 -
Play it forward 3,705 -
Practical Tools - 6,507
Raising Futures Kenya - 6,002
See Beyond Borders 3,756 -
Solar Aid - 3,654
Transforming Choices 3,743 -
Traidcraft Exchange - 6,522
United Purpose 3,776 5,045
---------- ----------
52,236 64,541
====== ======

c. Staff Costs

There were no employees during the year ended 31[st] March 2024 (2023: none)

4. Tangible fixed assets

There were no tangible fixed assets as at 31[st] March 2024 or acquired during the year. (2023: None).

BE ONE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

5. Intangible fixed assets

5. Intangible fixed assets
Software Total
Cost £ £
Balance at 1stApril 2023 6,000 6,000
----------- -----------
Balance at 31st March 2024 6,000 6,000
----------- -----------
Accumulated Amortisation
Balance at 1stApril 2023 3,603 3,603
Charge for the year 791 791
----------- -----------
Balance at 31st March 2024 4,394 4,394
----------- -----------
Net Book Value at 31st March 2024 1,606 1,606
====== ======
Net Book Value at 31stMarch 2023 2,397 2,397
====== ======
6. Debtors
2024 2023
£ £
Debtors 8,707 9,303
Prepayment 142 133
Other Debtors 5 5
---------- ----------
8,854 9,441
====== ======
7. Creditors: amounts falling due within one year
2024 2023
£ £
Accruals 5,623 985
====== ======

BE ONE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

8. Analysis of net assets between funds

Year end 2024 Year end 2024 Intangible Net Current Total
Fixed Assets Assets
Unrestricted Funds £ £ £
General Fund 1,606 8,350 9,956
------------ ------------ ------------
Restricted Funds
- 2,544 2,544
Gift aid - 8,454 8,454
------------ ------------ ------------
- 10,998 10,998
------------ ------------ ------------
Totals 1,606 19,348 20,954
======= ======= =======
Year end 2023 Intangible Net Current Total
Fixed Assets Assets
Unrestricted Funds £ £ £
General Fund 2,397 13,170 15,567
------------ ------------ ------------
Restricted Funds
- 4,467 4,467
Gift aid - 4,250 4,250
------------ ------------ ------------
- 8,717 8,717
------------ ------------ ------------
Totals 2,397 21,887 24,284
======= ======= =======

9. Unrestricted funds

. Unrestricted funds
Movements in the Year
Year end 2024 Reserves Income Expenditure Reserves
at Beginning at End
of year of Year
£ £ £ £
General Fund 15,567 8,443 (14,054) 9,956
====== ====== ======= ======
Movements in the Year
Year end 2023 Reserves Income Expenditure Reserves
at Beginning at End
of year of Year
£ £ £ £
General Fund 29,730 8,446 (22,609) 15,567
====== ====== ======= ======

General Fund

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2024

BE ONE

10. Restricted Fund

Movements in the Year
Year end 2024 Reserves Income Expenditure Reserves
at Beginning at End
of year of Year
£ £ £ £
4,467 41,415 (43,338) 2,544
Donations Just Giving - 755 (755) -
Gift aid 4,250 8,708 (4,504) 8,454
----------- ----------- ------------ -----------
8,717 50,878 (48,597) 10,998
====== ====== ======= ======
Movements in the Year
Year end 2023 Resources Income Expenditure Resources
at Beginning at End
of year of Year
£ £ £ £
- 45,020 (40,553) 4,467
Gift aid 5,793 9,303 (10,846) 4,250
----------- ----------- ------------ -----------
5,793 54,323 (51,399) 8,717
====== ====== ======= ======

These are monies given to the Charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows:

Donations Just Giving These are individuals who donate to charity via Just Giving with the intention that their donations are to be spent on different projects each month

These are individuals who donate a small percentage of their income to be spent on different projects each month.

Gift aid Gift aid received from HMRC projects each month

11. Guarantees and Other Financial Commitments

There are no financial commitments under non-cancellable operating leases (2023: £nil).

12. Related Parties,

There were no related party transactions during the year. (2023: none).

13. Contingent Liabilities

The charity did not have any contingent liabilities as at 31[st] March 2024 or 31[st] March 2023