2025-09-30-accounts

CHARITY REGISTERED NUMBER: 1152511 COMPANY REGISTERED NUMBER: 8500773 THE BESOM IN TAUNTON LIMITED STATEMENT OF ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page l of 19

Besom The Besom in Taunton Directors and Trustees, Annual Report th I" October 2024- 30 September 2025 Re istered address: St James Church St James Street Taunton Somerset TAI IJS The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 2 of 19

Contents Structure, Governance and Management Review of Activities. Achievements and Performance Income, Expenditure and Reserves. Compliance with Safeguarding Regulations Trustees Responsibilities Annex- Referring Agencies The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 3 of 19

Structure Governance and Mana ement The Besom in Taunton I'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 Att 2006, company no. 8500773. Governin Document The governing document of the Besom, 'Memorandum and Articles of Association of The th Besom in Taunton, dated 18 April 2013, was updated during the year. On 15 September 2025 the members agreed to revise the governing document such that a trustee should not serve a continuous term of more than five years (clause 30), with revised provisions to cover the appointment of trustees to ensure the minimum number of trustees remains in office {clause 31). The updated governing document, 'Articles of Association of The Besom in Taunton, dated 3 th October 2025, was accepted by Companies House on 8 October 2025. The trustees, who are also directors of the Besom for the purposes of the Companies Act 2006, {'the trustees,) present this report for the period 1st October 2024 to 30th September 2025. Ob'ectives The Besom's objectives are the relief of poverty, suffering, sickness and distress, the advancement of education and the advancement of the Christian religion. Trustees Trustees are normally appointed by ordinary resolutt'on at a general meeting. Alternatively, the trustees may recommend a person for election to serve as a trustee until the next annual general meeting. The trustees met on four occasions during the year. The trustees who served during 2024-25 were: Mrjeremy Gainsford (Chair) Mrs Elaine Fenton Mr Roger Habgood Mr MarkTurner Jeremy Gainsford, Roger Habgood and Mark Turner retired as trustees (by rotation) with effect from 17th November 2025. The trustees going forward are: Mr Andrew Edwards (Chair) Mrs Elaine Fenton Mr Marknn Sumpter 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 Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 4 of 19

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, Risk Mana ement 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 trustees also review other operational and business risks and have established systems to mitigate significant risks. 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 described 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 Achievements and Performance The main areas 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 Dlyjobs 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. Furniture is collected and delivered using the Besom's van. The number of individual deliveries In 2024-25 was comparable with the previous year, at 199, although the number of furniture items that were delivered increased from 772 to 916. Conversely, fewer items were collected; this resulted in a reduction in the number of donated items held in the warehouse at the year end. 147 home starter packs were supplied to individuals and families during the year, compared with 128 in 2023-24. However starter pack expenditure was significantly lower, due to limiting the number of microwave ovens supplied each month to five, and also by bulk purchasing of these expensive items. During 2024-25, a total of 14 projects were carried out, compared with 17 in the previou5 year. Teams of time givers came together to work on projects from a range of local churches. Two gardening projects were also carried out by teams of young adults from Awaken. a The Besom in Taunton - Directors and Trustee5' Annual Report 2024-25 Page 5 of 19

community for those aged 18-30 from different churches in and around Taunton. In addition, a team from Youth with a Mission (YWAM) in Mexico worked on a decorating project while they were in the UK. Income and Ex enditure Net income for the 2024-25 financial year was £36,984 (2023-24 £33,199) Total expenditure for the same period was £28,33912023-24 £34,305) Leaving an increase in funds carried forward of £8,645 (2023-24 deficit £1,106) Reserves At the end of the year the CharIt￿S cash reserves totalled £31,701 (bank funds net of restricted funds) (2024 £21,881}. The trustees consider a general reserve of £7,000 to be adequate, tO8ether with a reserve towards the purchase of a replacement van of £12,000 (2024 £9,600). Com liance with Safe uardin Re 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 go through an induction period, in whichever role they are taking 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 training or undertake it online. All the trustees, core team and existing van and starter pack delivery team members also undergo basic DBS checks and are required to meet the safeguarding training requirements. Statement of Trustees res onsibiiities The charlty trustees are responsible for preparing a trustees, annual report and financial statements in accordance 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 a true and fair view of the state 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; The Besom in Taunton- Directors and Trustees, Annual Report 2024-25 Page 6 of 19

Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence. 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 regulations. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed Declaration of Trustees: Signed Print Name .Trustee Trustee Dated: IQ The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 7 of 19

Annex- Referring agencies Adult Community Mental Health Service Team- Mental Health & Learning Disabilities Directorate Arc Beech Primary School Wellington - Safeguarding & Child Protection Citizens Advice Taunton Foundation House Mental Health Trust HM Prison & Probation Services - Taunton Probation Julian House - Domestic Abuse Casework Team Homes in Sedgemoor- Housing Advice Team LiveWest- Tenancy Sustainment Mind in Somerset Mineva School- Safeguarding & Domestic Abuse NHS Somerset-Taunton & Minehead NHS- Urgent Care Hub ROC Safe Families 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 Safeguardlng Sheltered Housing Tenancy/Estates Management Tenancy Sustainment Village Agents Somerset Foundation Trust - Mental Health Housing Team - Urgent Care Hub The Hope Centre Minehead - Domestic Abuse Caseworker Team , YMCA- Dulverton Group The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 8 of 19

The Besom in Taunton clo St James Church St James Street Taunton TAI IJS Telephone [phone]- General enquiries, including donations 07432 629435- Referrals Email besomtaunton mail.com Website www.tauntonbesom.or The Besom in Taunton - Directors and Trustee5' Annual Report 2024-25 Page 9 of 19

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BESOM IN TAUNTON LIMITED I report to the trustees on my examination of the accounts of the above charity for the year ended 30 September 2025 as set out on the following pages. Responsibilities and basis of report As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ("the Act"). I report in respett 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 14515)Ib) of the Act. Independent 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 section 130 of the Charities Act; or the accounts did not accord with the accounting records,. 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) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view which 15 not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. John Hilto Chartered AccouDlant Taunton Somerset The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 10 of 19

The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 11 of 19

THE BESOM IN TAUNTON LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2025 2025 2024 2024 Unrestrlcted Restricted 2025Total Unrestrfrted Restrlcted 2024Total Funds Funds Funds Funds Funds Funds Note Income Donations and Legacies Gift Aid tax ref unds Investme nt i ncome . Bank Interest 19,987 1,288 472 15.237 35,224 1,288 472 36,984 14,086 1,523 16,960 250 31,046 1,773 21,747 15,237 15,989 17,210 33,199 Expenditure Charltable Activities 7,426 20,913 28.339 11,438 22,867 34.305 Total Expendlture 7,426 20,913 28,339 11,438 21867 34305 Net Income /IExpendlture 14,321 -5,676 4.551 -L106 Transfer between funds -5,151 5,151 -6,264 6.264 Total Funds B/Fwd 30,417 1,280 31,697 32,130 673 32,803 Total funds carrled forward 39,587 755 40,342 30,417 31,697 The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 12 of 19

THE BESOM IN TAUNTON LIMITED BALANCE SHEET AT 30 SEPTEMBER 2025 2025 2025 2024 Tangible Fixed Assets Motor Van 407 509 Current Assets Debtors Unused Starter Packs Bank Deposit Accounl Bank Current Account 6,726 990 28,866 3,590 40, 172 6,623 1,405 18,403 4,758 31,188 Current Llabilltles Amounts fal l ing due Within l Year Net Current Assets 238 39,935 31,188 Total Assets less Current Llabllitles 31.697 Funds of the Charfty Restricted funds Van reserve Unrestritted Funds 755 12,C¥JO 27,587 40,342 1,280 20,817 31,697 Trustees ￿sPOnSIbl11t￿es in relation to flnancial ststements. Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations Set out in the Charities Act 2011. Forthe financial year In question the company was entitled to exemption under section 477 of the Companies Act 2C()6 relating to small companie5. No members have required the company to obtain an audit of its accounts for the year in question in accordan￿ with section 476of the Companies Att 2C(6. The directors acknowledge their responsibility forcomplying with the requirements of the Att with respect to accounting record5 and forthe preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the s companies, regime. On behalf of t rus Signed Print Name . Trustee Trustee The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 13 of 19

THE BESOM IN TAUNTON LIMITED NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2025 I. BASIS OF PREPARATION 1.1 Basis 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 Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK IFRS 102) issued on 16 July 2014, and with the Charities Act 2011. 1.2 Golng 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. 2. ACCOUNTING POLICIE5 2.1 Income Recognltion of income. Income is included in the Statement of Financial Atttvities when: The charity becomes entitled to the funds or resources It is more likely than not that the trustees will receive the income or resources, and The monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unle55 required or permitted by the FRS102 SORP. Note 3 to the accounts 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 receivable basis. Gift aid receivable is included in income when there is a valid declaration from the donor. Any gift aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. The Besom in Taunton- Directors and Trustee5' Annual Report 2024-25 Page 14 of 19

Volunteer help The value of any voluntary help received is not included in the accounts. The activities of volunteers are described in the trustees annual report. Expendlture Expenditure is included on an accruals basis. Charitable expenditure are costs incurred by the charity in the delivery of its activities and services for its beneficiaries. 2.2 Expenditure and Liabilities Liability recognition 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 Charity Funds held by the charity are: Unrestricted Funds These are funds that are not subject to any restrictions regarding their use and are available for application within the charitable objects for the general purposes of the charity. Restrlcted Income Funds These are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when the funds are raised for particular purposes. Tangible fixed assets of the charlty. Tangible fixed assets are capitalised if they can be used for more that one year, and cost at least £1,000. The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 15 of 19

1. EXPENDITURE 2025 2025 Unrestricted Restricted 2025 Totsl 2024 Total Funds Funds Funds Funds General costs Crisis Food Boxes Seasonal Hampers Starter Packs Microwaves Projects Warehouse Van costs Van Depreciation Website Charitable Donations Insurance 3,201 3,201 2,721 45 6,275 45 6,275 155 10,205 267 267 473 16,712 1,635 127 12,752 12,752 1,9J9 102 192 1,338 417 1,909 102 192 1,338 417 106 1,811 359 34,305 7,426 26,499 Donatlons greater than £1,000 Contribution to the Besom Network (charity No 11928001 £1,28812024 £1,511). The Besom in Taunton- Directors and Trustees, Annual Report 2024-25 Page 16 of 19

2. Tangible Fixed Assets 2025 2024 Motor Van - Cost 5.920 5,920 Accumulated Depreciation B/Fwd 5,411 5,284 Depreciation charged in year 102 127 Total Depreciation 5,513 5,411 Net Book Value

3. Debtors and Prepayments 2025 2024 Warehouse rental Deposlt Prepayments Gift Aid refunds Due 3,ICII 3,626 3,100 3,261 262 6,623 6,726

4. Bank Accounts 2025 2024 HSBC Deposit Account HSBC Current Account 28,866 3,590 32,456 18,403 4,758 23, 161 The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 17 of 19

5. Restricted Funds Fund Balances B/Fwd Transfers between Funds Fund Balances C/Fwd Income Expenditure Seasonal Hampers Startar Packs M5crowaves Warehouse 30 110 3,006 1,250 10,871 -45 -6,275 -1,840 -12,752 95 3,269 1,250 660 1,881 1,280 30,417 15,237 21,747 -20,913 -7,426 -28,339 5,151 -5,151 755 39,587 General Fund Funds Balances CIFwd 31,697 36,984 40,342 The fund balances at the start and end of the year are included in the HSBC bank accounts.

6. 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 remuneration or other benefit either directly or indirectly from the charity. Many goods and services are purchased by volunteers and trustees, and subsequently reimbursed by the charity. The following trustees, reimbursements were paid for the year ending 30 September 2024. 2024 Jeremy Gainsford Mark Turner Elaine Fenton 827 412 15 1,078 Starter Pack Produce and Project expenses 7,701 Starter Pack Provisions and fuel 1,240 Starter Packs The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 18 of 19

7. Van reserve The trustees set aside £2400 per year from reserves towards the replacement cost of the van. Funds for this discretionary reserve are held as part of the bank balances. The reserve value at 30 September 2025 is £12,000 (2024 £9,600).

8. Long term obligations. 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 5 September 2026. At the termination of the lease some remedial work w511 be required. The trustees are, at present, unable to assess the cost of this work. The Besom in Taunton - Directors and Trustees, Annual Report 2024-25 Page 19 of 19