2024-09-30-accounts

CHARITY REGISTERED NUMBER: 1152511 COMPANY REGISTERED NUMBER: 8500773 THE BESOM IN TAuMfoN STATEMENT OF ACCOUNT5 FOR THE YEAR ENDED 30 SEPTEMBER 2024 The Besom in Taunton- Trustees, Annual Report 2023-24 Page l of 19

Besom The Besom in Taunton Directors and Trustees, Annual Report 1st October 2023- 30th September 2024 Re istered address: St James Church St James Street Taunton Somerset TAI IJS The Besom in Taunton- Trustees, Annual Report 2023-24 Page 2 of 19

Contents Structure. Governance and Management Review of Activities. Achievements and Performance Income. Expenditure and Reserves. ComplIan￿ whh Safeguarding Regulations Trustees Responsibilities Annex- Referring Agencies The Besom in Taunton- Directors and Trustee5' Annual Report 2023-24 Page 3 of 19

Structure Governance and Mana ment The Be50m in Taunton ('the Besom,) is registered as charity no. 1152511 with the Charity Commission for England and Wales. It is a private company limited by guarantee. as defined by the Companies Act 2006, company no. 8500773. Governin Document The Besom is controlled by its governing document, 'Memorandum and Articles of Associotion of The Besom in Taunton, dated 18th April 2013. The trustees administer the Besorn and meet on a regular basi5 throughout the year. The trustees, who are also directors of the Besom for the purposes of the Companies Act 2006, ('the trustee5') present thi5 report for the period 1st October 2023 to 30th September 2024. Ob"ect5ves The Besom's objectives are the relief of poverty, suffering, sickness and distress, the advancement of education and the advancement of the Christian reli8ion. Trustees Trustees are normally appointed by ordinary resolution at a general meeting. Alternatively, the trustees may recommend a person for election to serrfe as a trustee until the next annual general meeting. The trustees met on four occasions during the year. The trustees who served during 2023-24 were: Mr Roger Habgood (Chair) Mr Jeremy Gainsford Mrs Elaine Fenton Mr Mark Turner (Treasurer) Roger Habgood retired as Chair of the trustees with effect from 18th November 2024; he remalns a trustee. Jeremy Gainsford was appointed as Chair from the same date. Mana ement The day-to-day operation of the Besom is managed by a group {'core team,) who deal with all referrals. Additional help is obtained from a pool of volunteers ('time givers,). The trustees. core team and time givers all give their time free of charge to the Besom, to help those in need in the area covering Taunton, Wellington and Bridgwater in Somerset. The Besom's income comes exclusively from donations from local churches, organisations and individuals. Rlsk Mana ment The trustees actively review the major risks which the Besom faces on a regular basis and believe that the reserves policy combined with the annual review of the controls over the key financial systems provides sufficient resources in the event of adverse conditions. The The Besom in Taunton- Directors and Trustees, Annual Report 2023-24 Page 4 of 19

trustees also review other operational and business risks and have established systems to mitigate significant ri5k5. Public Benefit The trustees have noted the Charity Commission's published guidance on the public benefit requirement under the Charities Act 2011. The Besom carries out a range of activities in accordance with its objectives, and the trustees consider that the activities descTibed below provide benefit to those in need in Taunton and surrounding areas, as well as to those who contribute to the Besom. Review of Activities Achlevements and Performance The main area5 of work currently carried out by the Besom are: The collection of donated furniture The renovation of furniture The delivery of furniture to those in need The provision of 'home starter packs, Project work comprising household clearance. gardening, interior decorating and small DIY jobs The Besom works on a referral system so that people in need are referred to the Besom by a recognised organisation such as those listed at the appendix. Furnlture is collected and delivered using the Besom's van. The number of individual deliveries In 2023-24 was comparable with the previous year, at 193, although the number of furniture items that were delivered increased from 733 to 772, Conversely, fewer items were collected; this resulted in a reduction in the number of donated items held in the warehouse at the year end. 128 home starter packs were supplied to individuals and families during the year, compared with 134 in 2022-23, and starter pack expenditure was correspondingly lower. During 2023-24. a total of 12 projects were carrled out, compared with 17 in the previous year. Thls is a reflection of a shortage of people willing to give their time in this way. Two gardening projects were carried out during summer evenings by teams of young adults from Awaken, a community for those a8ed 18-30 from different churches in and around Taunton. Exceptional expenditure was incurred during the year for repairs to the roof of the warehouse, as well as the purchase of additional shelving. The Besom in Taunton- Direttors and Tru5tee5' Annual Report 2023-24 Page 5 of 19

Income and Ex enditure Net income for the 2023-24 financial year was £33,19912022-23 £32,715) Total expenditure for the same period was £34,305 (2022-23 £30,828) Leaving a decrease in funds carried forward of £1,106 (2022-23 surplus £1,887) Reserves At the end of the yearthe charity's cash reserves totalled £21,881 (bank funds net of restricted funds}12023 £28,313). The trustees consider a general reserve of £7,000 (2023 £5,000) to be adequate, together with a reserve towards the purchase of a replacement van of £9,600 {2023 £7,200). Com Ilance wlth Safe uardin ulations New time givers are required to provide details of two referees. one of which must be from a church leader. New regular time givers also 80 through an induction period, in whichever role they are tsking on with Besom, and are part of a review before being approved. Those who have regular contact with recipients, eg the van team, undergo a basic DBS check and must provide evidence of receiving recent safeguarding tralning or undertake it onllne. All the trustees, core team and existing van and stsrter pack delivery team members also undergo basic D8S checks and are required to meet the safeguarding training requirements. 5. Statement of Trustees responsibilities The charity trustees are responslble for preparlng a trustees, annual report and financial statements in accordan￿ with applicable law and United Kingdom Accounting Standards (UK Generally Accepted Accounting Practice}. The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give true and falr view of the stste of affairs of the charity and of the Incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:. Select suitable accounting policies and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgements and estimates which are reasonable and prudent; State whether applicable accounting standards have been followed, subject to any material departures which must be disclosed and explained in the financial statements; Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence. Excluding £9.231 which was recelved from the other Besoms in the UK, and paid out on thelr behalf for the annual Insurance premlums for the Besom Network. The Be50m in Taunton- Directors and Trustees, Annual Report 2023-24 Page 6 of 19

The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time, the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable charities ￿gUlationS. They are also responsible for safeguarding the assets of the charity and tsking reasonable steps for the prevention and detection of fraud and other irregularitie5. Signed Declaration of Trustee5.' Signed Print Name . Trustee Trustee Dated: The Besom in Taunton- Directors and Trustees, Annual Report 2023-24 Page 7 of 19

Annex- Referring agencles Acorns Children's Centre- Health Visitors Centre Adult Community Mental Health Service Team - Mental Health & Learning Disabilities Directorate Age Concern UK Arc Beech'Primary School Wellington- Safeguarding & Child Protection Citizen5 Advice Taunton Christian5 Against Poverty-Taunton Creech St Michael Medical Centre Foundation House Mental Health Trust HM Prison & Probation Services- Taunton Probation South West & Central Division Julian House - Domestic Abuse Casework Team Homes in Sedgemoor- Housing Advice Team LiveWest- Tenancy Sustainment Mind in Somerset Mineva School- Safeguarding & Domestic Abuse Mysgrove Hospital Services HS Somerset-Taunton & Minehead NHS- Urgent Care Hub ROC Safe Families Sedgemoor Dlstrict Council Somerset Council- Arrears Management Children's Social Care - Taunton Wider Safeguarding Team Children's Social Care- Prevention Children's Social Care - Safeguarding Community Agents / Village Agents Debt & Benefit Care Displaced People Service- Resettlement Team Health Visitors- Public Health Nursing Team High Intensity User Agent Team Homeless Care Housing Team Rough Sleepers Initiative Safeguarding Sheltered Housing Tenancy/Estates Management Tenancy Sustainment Village Agents Somerset Foundation Trust- Mental Health Housing Team- Urgent Care Hub Taunton Team Chaplaincy Taunton Food Bank The Hope Centre Minehead - Domestic Abuse CaseworkerTeam The Nelson Trust The YOU Trust YMCA- Dulverton Group

The Besom In Taunton c/0 St James Church St James Street Taunton TAI IJS Telephone [phone]- General enquiries, including donations 07432 629435 - Referrals Email besomtaunton mail.com Webslte www.tauntonbesom.or

INDEPENDENT EXAMINER'S REPORTTO THE TRusfEES OF THE BESOM IN TAUNTON I report to the trustees on my examination of the accounts of the above charity for the year ended 30 September 2024 as Set out on the following pages. Responslbllities and basis of report As the charity's trustees, you are responsible for the preparatlon of the accounts in accordan￿ with the requirements of the Charities Act 20111.the Act"). I report in respect of my examination of the Trust's accounts carried out under Section 145 of the 2011 Act and in carrying out my examination. I have followed all the applicable directions given by the Charity Commission under Section 145{51{b) of the Act. IndepÈndent examlner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in any material respect= . . the accounting records were not kept in accordance with sertlon 130 of the Charities Act; or . the accounts did not accord wlth the accounting record5,' or . the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities {Accounts and Reports) Re8ulations 2￿8 other than any requirement that the accounts give a 'true and fair, vlew whlch 15 not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connectton wlth the examination to whlch attention should be drawn in this report in orderto enable a proper understanding ofth unts to be reached. John Hilton Chartered Accountant Taunton Somerset Dated 20>) io

THE BESOM IN TAUNTON STATEMENT OF FINANCIAL AcnviTIES FOR THE YEAR ENDED 30 SEPTEMBER 2024 un￿$1￿cled ￿Strfrted 2024Tota Unrestrlrted Restrlcted X123Totsl Funds Funds Fimds Ftmds Funds Funds Note Incorne tjonatlons and Legacles Gift Aid tax refunds Investment Income.. Bank Interest I4,￿6 L523 16,9E 250 31(￿6 L773 16,687 16,IX6 31692 23 In 3a199 IfW5 327 EKp#ndlture Charitable ALtlvitie5 IL438 21867 15,269 15.559 &828 Total ExpÈnditure IL4a8 15,559 Netlncome IIExpèndftur• -i1( Transfer bètween funds -6,264 6,264 Total Funds 8IFwd 31130 673 916 Totrl funds carrfed forward 417 673 li

THE BESOM IN TAUNTON BALANCE SHEET AT30 SEPTEMBER 2024 Note 2024 2024 2023 2023 Tangible Flxed Assets Motorvan 509 636 Current Assets Debtors Unused Starter Packs Bank Depostt Account Bank Current Account Total Current Assets 6,623 1,405 18,403 4,758 3,182 22,022 6,963 31,188 32,167 Total Assets 31,697 32,803 Funds of the Charlty Restricted funds Van reserve Unrestricted Funds 1,280 9,600 20,817 673 7,200 24,930 31,697 32,803 Trustee< responslbllltles In relation to flnanclal statements. Charlty Law requlres the Trustees to prepare financlal statements for each financlal year which comply wlth the regulations set out In the Charities Act 2011. Forthe flnancial year in question the company was entitled to exemptlon under sectlon 477 of the Companie5 Act 2006 ￿lating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The dirertors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. On behalf of the trustees: Signed Trustee zq),I, Date.. Print Name 12

THE BESOM IN TAUNTON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 I. BASIS OF PREPARATION 1.1 Basls of accounting These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and ReportÈng by Charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK (FRS 1021 issued on 16 July 2014, and with the Charities Act 2011. 1.2 Goin8 Concern There are no material uncertainties related to events or conditions that would cast significant doubt on the charity's ability to continue as a going concern. 1.3 Change of accounting policy The accounts present a true and fairview. Some accruals and prepayments are included in the current year which had not previously been recognised. By making these adjustments £262 has been added to charity income, and expenditure this year has been reduced by £3,178. 1.4 Changes to accounting estimates. Goods purchased in the year but not distributed by 30 September 2024 have been included at the Trustees valuation of £1,045. This represents a change in the accounting policy from previous years where undistributed purchased goods were not recognised. 1.5 Material prior year errors These accounts have been prepared with the inclusion of all material adjustments to ensure revenues and expenses are recognised to the period in which they relate. This Is a change to the basis of preparation adopted in previous years. It includes adjustments for stocks {£1,405), prepaid expense51£3,1781 and accrued income (£262).13.47 FRS 103 SORP). Income and expenditure in the comparative period have been recategorised to better reflect the restricted/unrestricted nature of those transactions. 2. ACCOUNTING POLICIES 2.1 Income Recognitlon of income. Income is included in the Statement of Financial Activities when: The charity becomes entitled to the funds or resources It is more likely than not that the trustee5 will receive the income or resources, and 13

The monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses. unless required or permitted by the FRS102 SORP. Note 3 to the account5 refers to offsetting Besom Insurance arrangements. Grants and Donations The general income criteria in paragraphs 5.10 to 5.12 of FES102 SORP are applied in recognising grants and donations. Debtors and Prepayments Gifts and Offerings are recognised when received by or on behalf of the charity. Gift aid tax refunds are recognised on a recelvable bas1S. Glft aid receivable is included in income when there is a valid dedaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and Is treated as an additron to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Volunteer help The value of any voluntary help received is not included in the accounts. The activities of volunteers are descrlbed in the trustees annual report. Expenditure Expenditure is included on an accmals basis. Charitable expenditure are costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 2.2 Expendlture and Llablllties Llablllty recognltlon Liabilities are recognised when there is a reasonably certain obligation to pay out resources, and the amount of the obligation can be measured with reasonable certainty. 2.3 The Funds and assets of the CharSty Funds held by the charity are: Unrestricted Funds These are funds that are not subject to any restrictions regardlng their use and are available for application within the charitable objects for the general purposes of the charity. 14

Restricted Income Funds These are funds which can only be used for particular restricted purposes withtn the objects of the charity. Restricttons arise when specified by the donor OT when the funds are raised for particular purposes. Tangible fixed assets of the charity. Tangible fixed assets are capitalised if they can be used for more that one year, and cost at least £1,000. 3. EXPENDITURE 2024 2024 Unrestrirted Restricted Funds Funds 2024 Total Funds 2023 Total Fund5 General costs Crisis Food Boxes Seasonal Hampers Starter Packs Projects Warehouse Van costs Van Depreciation Van Reserve Website Charltable Donations Insurance 2,722 2,721 2.372 2,941 202 155 6,000 155 4,205 473 10.205 473 16,712 1,635 127 12A12 694 8.212 2,158 159 16,712 1,635 127 106 1,811 359 11,438 106 1,811 359 34,305 163 1.014 501 22,867 30￿28 The charity received £9,231 {2023 £6,127) in Insuran￿ premiums from other Besom charities in the UK. This is passed on without deduction to the insurers. The income and expenditure records show the net Position, and the cost of insurance for this charity only. Donations greater than £l,OQO. Contribution to the Besom Network {charity no. 11928001 £1,511 {2023 £914). Three donations of £100 each were made to The Taunton Foodbank. (2023 £100) Roger Habgood is chair of trustees at the Besom Network charity. 15

1. Tangible Flxed Assets 2024 2023 Motor Van- Cost 5,920 5,920 Accumulated Depreciation B/Fwd 5,284 5,125 Depreci ation charged in year 127 159 Total Depreciation 5,411 5,284 Nèt Bookvalue
2. Debtors and Prepayments 2024 2023 Warehouse rental Deposit Prepayments Gift Aid refunds Due 3,100 3,261 262 3,100 82 6,623 3,182

3. Bank Accounts 2024 2023 HSBC Deposit Account HSBC Current Account 18,403 4.758 23,161 22.022 6,963 28.985 16

4. Restrirted Funds Current Financlal Year Fund Balances B/Fwd Transfers between Funds Fund Balances C/Fwd Income Expendlture Seasonal Hampers 35 150 -155 30 Startèr Packs 6,000 -6,000 Mlcrowav08 1,250 1,250 Warehouse 638 9,810 -16,712 6,264 673 17.210 -22,867 6,264 1,280 General Fund 32,130 15,989 -11,438 -6,264 30,417 The fund balances at the start and end of the year are included in the HSBC bank accounts.

5. Payments to Trustees The charity insurance policy includes trustees indemnity insurance. No trustee or any person or persons known to be connected to them has received remuneratiortr or other benefit either directly or indirectly from the charlty. Many goods and services are purchased by volunteers and trustees, and subsequently reimbursed by the charity. The following trustees, reimbursements We￿ paid for the year ending 30 September 2024. Jeremy Gainsford Mark Tumer Elaine Fenton 1,078 Starter Pack Produce and ProjecL expenses 7,701 Starter Pack Provisions 1,240 Van and otherexpenses 17

6. Van reserve The trustees set aside £2400 per year from resenies towards the replacement cost of the van. Funds for thi5 discretionary reserve are held as part of the bank balances. The reserve value at 30 September 2024 is £9,600 (2023 £7,200).

7. Long term obligatton The Charity holds a lease for the rental of a warehouse in Taunton. The lease is a full repairing lease. Annual rentals of £11,520 are currently payable, and the lease expires on 6 May 2026. The trustees a￿ not aware of any outstanding material property repairs. 18