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
07432 629444- 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

4. 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
5. 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
6. Bank Accounts
2024
2023
HSBC Deposit Account
HSBC Current Account
18,403
4.758
23,161
22.022
6,963
28.985
16

7. 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.
8. 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

9. 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).
10. 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