BE ONE
ANNUAL REPORT AND FINANCIAL
STATEMENTS FOR THE
YEAR ENDED 31ST MARCH 2025
Charity Registration No. 1147505

BE ONE
CONTENTS
Page
Trustees, Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
Notes lo the Financial Statements

BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
ST
The trustees are pleased lo present their annual report for the year ended 31 st March
2025.
The financial statements have been prepared in accordance with the charity's trust 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 life-changing project for people living in the world's most marginalised
communities.
Be One runs a 1 OOOA 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
differen￿. These reports demonstrate how their combined generosity has enabled us to
support transformative, sustainable projects worldwide.
Public Benefit
We have referred to the guidan￿ contained in Ihe 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 2024125 financial year, Be One continued to make a meaningful impact on
global povety by funding transformative projects that reached some of the world's mosl
marginalised communities.
Here's a breakdown of the incredible impact we made this year..
April 2024- Community Empowerment in Malawi
Partner: From Wales
£4,691 funded workshops for 200 students, inspiring Confiden￿ and ambition.
May 2024- Malaria Protection in Uganda
Partner: Against Malaria
£4,597.16 provided nets to protect 5,000 people from malaria
June 2024- Educating Refugees in Uganda
Partner: Chance for Childhood
£4,599.55 helped 400 displaced children return to education.
July 2024- Midwife Training in the DRC
Partner: Wonder Foundation
£4,687.04 trained 20 nurses to become midwifery leaders.

BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025
August 2024- School Meals in Malawi
Partner: Mary's Meals
£4,651.51 delivered 108,225 school meals to children in need.
September 2024- Sustainable Farming in Sri Lanka
Partner: Sylvia Lake Foundation
£4,505.71 supported gardens, training, and education for over 4,500 people.
October 2024- EMp0v￿ring Girls in Uganda
Partner: EduKid
£3,084.73 delivered skills and training to 50 vulnerable girls.
November 2024- Clean Water in Mozambique
Partner: United Purpose
£3,029.68 built toilets and hygiene facilities for 544 people, reaching 1,627 more
through hygiene education.
December 2024- Healthcare in Angola
Partner: Mothers2Mothers
£3,186.62 supported 121 families with HIV and maternal healthcare.
January 2025- Solar Lights in Malawi
Partner: SolarAid
£2.920.08 brought clean, safe light to 1,651 rural residents.
February 2025- Green Businesses in West Papua
Partner: Papua Partners
£2,931.59 helped 100 people build sustainable incomes and stability.
March 2025- Malaria Nets ILo¢ation TBC)
Partner: Against Malaria
£3.402.62 protected 3,150 people with 1,750 mosquito nets.
Across all 12 months, Be One has funded life-changing projects that benefited 23,923
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.
Our Commitment to Partnership and Sustainability
Since our founding in 2011, Be Onè has sought out the most efficient and effective NGO
partners lo 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, Be One's Co-Founder, said..
'It is easy to feel powertess with so much negativity the news. Through collective giving,
we hope that MO￿ people will see the incredible influence a sm811 monthly donation can
have in improving the lives of the world's poorest people.
Be One is proud to connect a growing community of donors with opportunities to make a
lasting difference.

BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025
We look forward to continuing this journey and expanding the reach of our collective
impact.
FINANCIAL REVIEW
Total income for the year was £54,073 {2024'. £59,321) of which £48,888 {2024.'
£50,878), related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £54,02412024.' £62,651), leaving a surplus for the
year of £49 (2024.. deficit £3,330).
At 31st March 2025 the charity's reserves stood at £21,00312024'. £20,954) of which
£11,59912024'. £10,998} 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
11 is the policy of the charity lo 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 tolalled £9,404. The charity
requires £3,869 for six months, running costs.
It is the policy of the Trustees to release additional unrestricted reserves, above the
resetves policy, to be invested in the monthly donations to our supported charity
partners.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Be One is a registered charitable trust, number 1147505 registered on 30th May 2012.
The governing document is a trust deed adopted on 25th March 2011, this was
amended on 8th De￿mber 2022 to adopt a change of name lo 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 bNO trustees.
All trustees give their time voluntarily and receive no remuneration or other benefits
for Iheir work as a trustee.

BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2025
ST
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Be One
Charity Number
Address & Office
1147505
Studio K
Baltic Creative
44 Simpson Street
Liverpool
L1 OAX
Trustees
During the year members of the Board of Trustees were as
follows..
S Aboarook
Ccox
J Ellis
R Hetler
J Carlyle
M Johnson
R Kenyon
H Laikko
(Resigned 71h May 20241
(Appointed 4th March 2025)
Independent Examiner Ying Huang FCCA
clo 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 Carlyle
Trustee
Date:
121)Br2￿¥

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BE ONE
I report on the accounts of the charitable trust for the year ended
3191 March 2025 which are set out on pages 6 to 14.
Res
eclive
res
onsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation of the
accounts. The charity's trustees consider that an audit is not
required for this year under section 144 Df the Charities Act 2011
(the Charities Act) and that an independent examination is needed.
It is my responsibility lo..
examine the accounts under section 145 of the Charities Act,
lo follow the prO￿dureS laid down in the general Directions
given by the Charity Commission {under section 14515)Ib) of Ihe
Charities Act, and
to state whether particular matters have come to my attention.
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 nol provide all
the evidence that would be required in an audit, and consequently
no opinion is given as to whether the accounts present a 'true and
fair, 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
Inde
endent examinels attention=
statement
{1) which gives me reasonable cause to believe that in any material
respect the requirements..
lo keep accounting records in accordance with section 386
of the Companies Act 2008., and
accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the
statement of Recommended Practice: Accounting and
Reporting by Charities
have not been met., or
{2) to which, in my opinion, attention should be drawn in order to
enable a proper understanding of the accounts to be reached.
Basis of inde
endent
examiners statemonl
Name: Ying Huang
Relevant professional qualification or body.. FCCA
Address: do LCVS 151 Dale Street, L2 2AH
Dated..

BE ONE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
Notes
UnTestricted Restricted
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
Income and endowments
from:
Donations and legacies
2a
7,185
46,888
54,073
59,321
Total income
7.185
46,888
54,073
59,321
Expenditure
Charitable Activities
7,737
46,287
54,024
62,651
Total expenditure
7,737
46,287
54,024
62,651
Net lexpenditure}lincome,
net movement in funds
{552)
601
49
(3,3301
Total funds brought
forward
9,10
9,956
10,998
20,954
24,284
Total funds carried forward
8-10
9,404
11,599
21,003
20,954
The notes on pages 8 to 14 form part ofthese accounts.
All the above amounts relate to continuing activities of the charity.

BE ONE
BALANCE SHEET AS AT 31ST MARCH 2025
Notes
31st March 2025
31st March 2024
Fixed assets
Tangible fixed assets
Intangible fixed assets
1,076
1,606
Current assets
Debtors
Cash at bank and in hand
16,872
7,238
9,441
13,431
24,110
22,872
Current liabilities
Creditors.. amounts falling
due within one year
(4,1831
1985}
Net current assets
19,927
19,348
Total assets less current liabilities
21,003
20,954
Funds:
Unrestricted funds
Restricted funds
9,404
11,599
9,956
10,998
8,10
21,003
20.954
Approved by Trustees on .
121DEfio25
J Carlyle - Trustee

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
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 slated in the relevant nole{s) lo these accounts.
The financial statements have been prepared in accordance with the Statement of
Recommended Practi￿.. Accounting and Reporting by Charities preparing their accounts in
accordance with Ihe Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS1021 (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
Unrestricted funds are the charity's free reserves available for the trustees to apply in
accordance with the charity's 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 ￿rtaIn.
Tangible Fixed Assets
Capital expenditure is stated in the balance sheet at cost less accumul8led 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 assel over its
estimated useful life as follows.
Software
330/0 per annum reducing balan￿ basis
other A¢cruals 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, il 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 MARCH 2025
ST
All expenditure is accDunted 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 lo 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 Complian￿ with constilutional 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 short-
term liquid investments with original malurilies of three months or less, and bank overdrafts.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 1D2 to all of its financial
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
simultaneoLJsIy.
Basic financial a55ets
Basic financial assels, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried al
amortised cost using the effective interest method unless the arrangement constilules a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate Df interest. Financial assets classified as receivable within
one year are not amortised.
Basic financial liabilities
Basic financial 5iabilities, 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
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assels and liabilities
that are not readily apparent from other sources.

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
The estimates and associated assumptions are based on historical experience and other
factors that are considered lo 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 thal 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
stalulory 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 lax
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
Funds
Funds
2025
2025
Total
Funds
2025
Total
Funds
2024
a. Donations and legacies
Donations
Donations Just Giving
Donations members,
Donations Big Give
Gift aid
7,185
7,185
755
33,339
4,783
8,011
8,443
755
41,415
755
33,339
4,783
8,011
8,708
7,185
46,888
54,073
59,321
Income from donations and legacies in 2024 comprised £8,443 for unreslricled funds and
£50,878 related to restricted funds
3. Expenditure on charitable activities
Direct
Support &
Charitable Governance
Expenditure
Costs
Totsl
2025
Total
2024
To relieve poverty in developing
countries.
46,287
7,737 54,024 62,651
10

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
a. An8lysed as follows..
2025
2024
Direct charitable expenditure..
Grants and donations (see note 3b)
46,287
52,236
46,287
52,236
Support & govemance costs..
Just Giving fees
Bank charges and interest
Insurance
Sundry
Book-Keeping
Consultancy fees
Accountancy
Amortisation
215
186
703
223
176
671
108
1,125
4,203
775
530
7,706
740
791
7,737
10,415
Total expenditure on charitable
activities
54,024
62,651
£46,287 (2024.. £48,597) of the above expenditure is restricted expenditure
b. Grants and Donations
2025
2024
Against Malaria Foundation
Carers Worldwide
Chance for Childhood
EduKid
Frank Water
From Wales
Jacaranda
Jenga Jumuiya
Irise International
Mary's Mea15
Molhers2Molhers
PHASE Worldwide
Play it forward
Papua Partners Limited
See Beyond Borders
Solar Aid
Sylvia Lake
Transforming Choices
United Purpose
WDnder Foundation
8,000
3.786
3,768
4,600
3,084
3,674
4,690
3,788
4,861
3,765
8,736
4,652
3,187
4,878
3,705
2,932
3,756
2,920
4,505
3,743
3,776
3,030
4,687
46,287
52,236

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
c. Staff Costs
There were no employees during the year ended 31 sl March 202512024.. none)
4. Tangible fixed assets
There were no tangible fixed assets as at 31 $1 March 2025 or acquired during the year.
12024.. None).
5. Intangible fixed assets
Software
Total
Cost
Balance at 1st April 2024
6,000
6,000
Balance at 31st March 2025
6,000
6,000
Accumulated Amortisation
Balance al 1st April 2024
Charge for the year
4,394
530
4,394
530
Balance at 31st March 2025
4,924
4,924
Net Book Value at 318t March 2025
1,076
1,076
Net Book Value al 31st March 2024
1,806
1,606
6. Debtors
2025
2024
Deblors
Prepayment
other Debtors
16,719
148
8,707
142
16,872
8,854
7. Creditors: amounts falling due within one year
2025
2024
Accruals
4,183
5,623
12

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
8. Analysis of net assets between funds
Year end 2025
Intangible
Fixed Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
1,076
8,328
9,404
Restricted Funds
Donations members,
Gift aid
3,588
8,011
3,588
8,011
11,599
11,599
Totals
1,076
19,927
21,003
Year end 2024
Intangible
Fixèd Assets
Net Current
Assets
Totsl
Unrestricted Funds
General Fund
1,606
8,350
9,956
Restricted Funds
Donations members,
Gift aid
2,544
8,454
2,544
8,454
10,998
10,998
Totals
1,606
19,348
20,954
9. Unrestricted funds
Movements in the Year
Income
Expenditure
Year end 2025
Reserves
at Beginning
of year
Reserves
at End
of Year
General Fund
9,956
7,185
{7,737)
9,404
Movements in the Year
Income
Expenditure
Year end 2024
Reserves
at Beginning
of year
Reserves
at End
of Year
General Fund
15,567
8,443
(14,0541
9,956
General Fund is used to finance the charity's general activities and core costs as
outlined in the Trustees. Report.
13

BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
10.Restricted Fund
Movements in the Year
Income
Expenditure
Year end 2025
Reserves
at Beginning
of year
Reserves
at End
of Year
Donations members,
Donations Just Giving
Donations Big Give
Gift aid
2,544
33,339
755
4,783
8,011
(32,2951
17551
14,7831
18,4541
3,588
8,454
8,011
10,998
46,888
{46,287)
11,599
Movements in the Year
Income
Expenditure Resources
at End
of Year
Year end 2024
Resources
at Beginning
of year
Donation5 members,
Donations Just Giving
Gift aid
4,467
41,415
755
8,708
143,338)
(755)
{4,504)
2,544
4,250
8,454
8,717
50,878
148,5971
10,998
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
Donations members'_ These are individuals who donate a small percentage oftheir income
to be spent on different projects each month.
Donation Big Give- This is a campaign run through Big Give where individuals donate with
the intention that their donations are to be spent on different projects each month
Gift aid - Gifl aid received from HMRC for member's donations to be spent on different
projects each month
11.Guarantees and Other Finan¢ial Commitments
There are no financial commitments under non-cancellable operating leases12024.' £nil).
12.Related Parties,
There were no related party transactions during the year. {2024'. none).
13. Contingent Liabilities
The charity did not have any contingent liab￿litIeS as at 3151 March 2025 or 31. March 2024
14