DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
ANNUAL REPORT AND FINANCIAL
STATEMENTS FOR THE
YEAR ENDED 31ST MARCH 2026
Charity Registration No. 1147505

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
CONTENTS
Page
Trustees, Annual Report
Independent Examinerfs Report
Statement of Financial Activities
Balants Sh&t
Notes to the Financial Statements

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2026
The trustees are pleased to present their annual report for the year ended 31st March
2026.
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 accordan
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 lrfe-changing project for people living in the world's most marginalised
communities.
Be One runs a 1000/0 funding model, ensuring that all public donations go directly to our
carefully chosen NGO partners for project work. A core ne￿Ork 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 guidan￿ 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 2025126 financial year, Be One continued to support practical, community-led
solutions to poverty and inequality through monthly grants to carefully selected charity
partners. Through collective giving, our members funded projects focused on education,
health, sustainable livelihoods, food security, environmental protection and climate
resilience across Africa and Asia.
April 2025- Supporting Cocoa Farmers in Ghana
Partner.. Lorna Young Foundation
£3,382.00 helped 10,000 cocoa farmers strengthen their voices through Farmers. Radio
programmes.
May 2025- Sustainable Transport in Malawi
Partner.. Re-cycle
£4,831.88 funded 164 bicycles, improving access to education, healthcare and
employment opportunities for an estimated 984 people.
June 2025- Forest Restoration in Madagascar
Partner.. Chester Zool Madagasikara Voakajy
£3,761.13 supported forest restoration and sustainable livelihoods, benefiting
approximately 600 households.

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BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2026
July 2025 - Education in Ghana
Partner.. Eduspots
£3,672.74 provided African Storybooks and literacy resources to support 3,000 children in
rural communities.
August 2025 - Menstrual Health and Inclusion in Uganda
Partner.. Irise International
£3,549.13 helped 1,000 girls with disabilities access menstrual health education and
support.
September 2025 - School Meals in Malawi
Partner.. Mary's Meals
£3,678.81 provided a year of school meals for 203 children, helping improve attendan
and educational outcomes.
October 2025 - Healthcare in Chad
Partner.. ALIMA
£3,602.66 contributed towards the development of a climate-resilient hospital, improving
access to healthcare for approximately 25,000 people.
November 2025- Sustainable Livelihoods in Rwanda
Partner.. Chance for Childhood
£3,453.46 supported 470 families through a pig farming programme designed to improve
long-term household income and resilience.
December 2025- Clean Cooking in Kenya
Partner.. Friends of Kipkelion
£3,361.08 trained stove installers and expanded aC￿sS to cleaner cooking methods,
benefiting around 900 people.
January 2026 - Food Security in Sudan
Partner.. Kids for Kids
£3,132.12 helped provide food support and agricultural resources for 140 families in
Darfur.
February 2026- Digital Education in Ghana
Partner.. To Live In Hope
£3,155.31 funded the creation of an IT suite, providing digital learning opportunities for
4,913 students.
March 2026 - Climate-Resilient Farming in India
Partner.. Action Village India
£3,336.73 supported sustainable farming initiatives designed to improve food security and
livelihoods for approximately 2,500 people.
Across the year, Be One awarded grants totalling £45,917.05 to projects operating in
Chad, Ghana, India, Kenya, Madagascar, Malawi, Rwanda, Sudan and Uganda. These
projects addressed a wide range of challenges including education, healthcare, food
security, environmental sustainability, menstrual health, clean cooking and economic
empowerment.
Every grant funded during the year was selected through Be One's monthly member-led
giving model, ensuring that supporters could see the direct impact of their contributions.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2026
The trustees remain grateful to our members, operational supporters and charity partners
whose continued commitment enables Be One to deliver practical and measurable change
in communities around the world.
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.
Be One is proud to connect a growing community of donors with opportunities to make a
lasting difference. We look fomard to continuing this journey and expanding the reach of
our collective impact.
FINANCIAL REVIEW
Total income for the year was £48,259 (2025: £54,073) of which £41,572 (2025:
£46,888), related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £51,763 (2025.. £54,024), leaving a deficit for the
year of £3,504 {2025.' surplus £49).
At 31st March 2026 the charity's reserves stood at £17,499 (2025.. £21,003) of which
£10,254 {2025: £11,599) 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 £7,245. The charity
requires £4,423 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.
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 December 2022 to adopt a change of name to Be One from Be One
Per￿nt Foundation.
The first trustees are entitled to hold office for life,. the minimum number of trustees is
three individuals.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2026
Further trustees must be appointed by resolution of the trustees.
Trustees hold four meeting each year and a quorum at the meeting is ￿0 trustees.
All trustees give their time voluntsrily and receive no remuneration or other benefits
for their work as a trustee.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Be One
Charity Number
Address & Office
1147505
Col Kenyons
46 Rodney Street
Liverpool
L19AA
Trustees
During the year members of the Board of Trustees were as
follows..
S Aboarook
J Carlyle
J Ellis
R Hetler
M Johnson
R Kenyon
H Laikko
(Resigned 1st September 2025)
Independent Examiner Ying Huang FCCA
clo LCVS
151 Dale Street,
Liverpool,
L2 2AH
Bankers
The C¢iOperative Bank PLC
Newcastle Upton Tyne
84-86 Grey Street
Tyne & Wear
NE16BZ
Signed on behalf of the Trustees
Do¢uSW by..
J Carlyle
Trustee
Date..
14 July 2026

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BE ONE
I report on the accounts of the charitable trust for the year ended
31st March 2026 which are set out on pages 6 to 14.
Res
ective
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 of the Charities Act 2011
(the Charities Act) and that an independent examination is needed.
It is my responsibility to..
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145(5)(b) of the
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 not 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.
Basis of inde
endent
examinerfs statement
In connection with my examination, no matter has come to my
Inde
endent examiner's attention..
statement
(1) which gives me reasonable cause to believe that in any material
respect the requirements..
to keep accounting records in accordance with section 386
of the Companies Act 2006., 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.
g￿ned￿r.
Name: Ying Huang
Relevant professional qualification or body= FCCA
Address: c/0 LCVS 151 Dale Street, L2 2AH
15 July 2026
DF￿1AEY2EBEm￿6
Dated..

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026
Notes
Unrestricted Restricted
Funds
Funds
2026
2026
Total
Funds
2026
Total
Funds
2025
Income and endowments
from:
Donations and legacies
6,687
41,572
48,259
54,073
Total income
6,687
41,572
48,259
54,073
Expenditure
Charitable Activities
8,846
42,917
51,763
54,024
Total expenditure
8,846
42,917
51,763
54,024
Net (expenditure)lincome,
net movement in funds
(2,159)
{1.345)
(3,504}
49
Totsl funds brought
forward
9,10
9,404
11,599
21,003
20,954
Totsl funds carried fonvard
8-10
7,245
10,254
17,499
21,003
The notes on pages 8 to 14 form part of these accounts.
All the above amounts relate to continuing activities of the charity.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
BALANCE SHEET AS AT 31ST MARCH 2026
Notes
31$1 March 2026
31st March 2025
Fixed assets
Tangible fixed assets
Intangible fixed assets
721
1,076
Current assets
Debtors
Cash at bank and in hand
8,133
12,809
16,872
7,238
20,942
24,110
Current liabilities
Creditors.. amounts falling
due within one year
(4,164)
(4,183)
Net current assets
16,778
19,927
Total assets less current liabilities
17.499
21,003
Funds:
Unrestricted funds
Restricted funds
7,245
10,254
9,404
11,599
8, 10
17,499
21,003
Approved by Trustees on .
14 July 2028
DocU8￿n0d￿.
J Carlyle - Trustee

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
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 accordan￿ 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 1st January 2019) and Charities Act 2011.
The accounts are prepared in sterling, which is the functional currency of the charity- Monetsry
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 charty 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 re￿1vable 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.
So￿are
33 % per annum reducing balance 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.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
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 governan￿ costs relate to the management and operation of the organisation
and also Complian￿ 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 short-
term liquid investments with original maturities 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 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
paty 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
re￿iptS 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
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 assets and liabilities
that are not readily apparent from other sources.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
The estimates and associated assumptions 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 governan￿ 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
Funds
Funds
2026
2026
Total
Funds
2026
Totsl
Funds
2025
a. Donations and legacies
Donations
Donations Just Giving
Donations members,
Donations Big Give
Gift aid
6,687
6,687
209
33,272
7,185
755
33,339
4,783
8,011
209
33,272
8,091
8,091
6,687
41,572
48,259
54,073
Income from donations and legacies for year end 2025 comprised £7,185 for unrestricted
funds and £46,888 related to restricted funds
3. Expenditure on charitable activities
Direct
Support &
Charitsble Governance
Expenditure
Costs
Total
2026
Totsl
2025
To relieve poverty in developing
countries.
42,917
8,846 51,763 54,024
10

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
a. Analysed as follows..
2026
2025
Direct charitable expenditure..
Grants and donations (see note 3b)
42,917
46,287
42,917
46,287
Support & govemanGe costs..
Just Giving fees
Bank charges and interest
Insurance
Sundry
Book-Keeping
Consultancy fees
Accountancy
Amortisation
216
187
636
692
1,220
4,718
822
355
215
186
703
1,125
4,203
775
530
8,846
7,737
Totsl expenditure on charitable
activities
51,763
54,024
£42,917 (2025.. £46,287) of the above expenditure is restricted expenditure
b. Grants and Donations
2026
2025
Alima
Againsl Malaria Foundation
Action Village India
Chance for Childhood
Chester Zoolmadagasikara Voakajy
EduKid
Eduspots
From Wales
Friends of KipKelion
Kids for Kids
Irise International
Mary's Meals
Mothers2Mothers
Lorna Young Foundation
Papua Partners Limited
Re-cycle
Solar Aid
Sylvia Lake
To Live in Hope
United Purpose
Wonder Foundation
3,603
8,000
3,337
3,453
3,761
4,600
3.084
3,673
4.690
3,361
3,132
3,549
3,679
4,652
3,187
3,382
2,932
4,832
2,920
4,505
3,155
3,030
4.687
42.917
46.287

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
c. Staff Costs
There were no employees during the year ended 318t March 2026 (2025: none)
4. Tangible fixed assets
There were no tangible fixed assets as at 31$t March 2026 or acquired during the year.
(2025.. None).
5. Intangible fixed assets
Software
Total
Cost
Balance at 1st April 2025
6,000
6,000
Balance at 318t March 2026
6,000
6,000
Accumulated Amortisation
Balan￿ at 1st April 2025
Charge for the year
4,924
355
4,394
530
Balance at 31st March 2026
5,279
4,924
Net Book Value at 31st March 2026
721
1,076
Net Book Value at 31st March 2025
1,606
1,606
6. Debtors
2026
2025
Debtors
Prepayment
Other Debtors
8,000
128
16,719
148
8,133
16.872
7. Creditors: amounts falling due within one year
2026
2025
Accruals
4,164
4,183
12

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
8. Analysis of net assets between funds
Year end 2026
Intangible
Fixed Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
721
6,524
7,245
Restricted Funds
Donations members,
Gift aid
1,041
9,213
1,041
9,213
10,254
10,254
Totals
721
16,778
17,499
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
9. Unrestricted funds
Movements in the Year
Income
Expenditure
Year end 2026
Reserves
at Beginning
of year
Reserves
at End
of Year
General Fund
9,404
6,687
(8,846)
7,245
Movements in the Year
Income
Expenditure
Year end 2025
Reserves
at Beginning
of year
Reseprfes
at End
ofyear
General Fund
9,956
7,185
(7,737
9,404
General Fund is used to finance the charity's general activities and core costs as
outlined in the Trustees, Report.

DoGUSign Envelope ID." FD9794174EF4-8477.822MFC03032CB3E
BE ONE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026
10. Restricted Fund
Movements in the Year
Income
Expenditure
Year end 2026
Reserves
at Beginning
of year
Reserves
at End
of Year
Donations members,
Gift aid
3,588
8,011
33,481
8,091
(36,028)
(6,889)
1,041
9,213
11,599
41,572
(42,917)
10,254
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
(32,295)
{755)
(4,783)
(8,454)
3,588
8,454
8,011
10,998
46,888
(46,287)
11,599
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 per￿ntage of their 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 Gift aid received from HMRC for member's donations to be spent on different
projects each month
11.Guarantees and Other Financial Commitments
There are no financial commitments under non-cancellable operating leases {2025.' £nil).
12. Related Parties.
There were no related party transactions during the year. (2025.. none).
13.Contingent Liabilities
The charity did not have any contingent liabilities as at 315t March 2026 or 315t March 2025
14