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
07432 629444- 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

3. 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

4. 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
5. 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
6. 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

7. 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.
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
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

9. 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).
10. 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