Charity number: 1156475 BINYAMIN MINISTRIES UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
BINYAMIN MINISTRIES COMTENTS Page Reference and Administratlye Detalls of the Charlty, Its Trustees and Advlsers Trusto¢s' Report Indepèndent Examlngrfs R•port statement of Flnanclal Acllvltl•s Balance Sheet Notes to the Flnanclal Statemonts 7-13
BINYAMIN MINISTRIES REFERENCE AND ADMINISTRATIVE DAlLs OF THE CHARrrY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026 Trusteos Martyn Cooper(ChairofTrustees) Justin Caplin Eileen Baehr Monica Jane Ursell Charlty roglstsred number 11W75 Prfnclpal offlG• 50 Bellevue Road London N113ER Bankorn CAF Bank Page 1
BINYAMIN MINISTRIES TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2026 The Trustees present their annual report together with the finanijal statements of the Binyamin Minislries for the year 1 April 2025 to 31 March 2026. In setting objectives and planning for aGtivities. the Trustees have given due consideration to general guidan published by the Charity Commission relating to public benefit. induding the guidance 'Public benefft.. running a charity IPB2)'. Binyamin Ministries, for the past year, has been carryirva otrt acbvities read)ing out to peop with programs such as 8 community choir with food and fellowship provided, weekly Bible classes. music and Pastoral care and Ihorapy for people who need help wth emotnal issues. We ar8 also work with a refugee famity. Teaching and trdping them. l am also speaknng on Genesis Christian Radio r8gulady We have been leaching at churches. giving lestsmonies and using music to minister lo the body of Christ. Th& aim is to speak al more churches and talk about the Ministy- We also will be doing prayer on Ihe streets in Jewish and non-Jewish areas. We taught Christ in thè Passover wilh some Jewish people attending. And as we meet more church8s, w¢ plan lo develop Ihe bible leaching and ministy to people in the Churches Out focus is for Jewish peopl6 but also tse who are from all different falths, backgrounds and ethniclties. Showing them the love of Christ We havg every so often people stay for a few days in the house and we give pastoral car8. Binyamin Minlstrleg wi15 bo developing this ccffilng year prayer on th8 streets. We will contsnue to provlde hospitallty, Bible teaching. outreach on and off the streets, preaching, Singing and Therapy for thos6 In need. a. Golng concem After making appropriate enquines. the TTUStees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable fvlure. For this reason, they continue to adopt the going concem basis in prepanng the finarKial statements. Further details regarding the adoption of the golng concern basis can be found in the aCntira policies. struGturo, governanc• and man8g•ment . Constttutlon 8inyamin Ministries is a registered charity. number 1156475. aT¥J 1$ nstituted under a Trust deed. b. Methods of appolntmont or glection of Trustges The management of the Charity is the responsibilty ofthe Trustees vtho are elected and co-opted under the tem)s of the Trust deed. Page 2
BINYAMIN MINISTrIES TRUSTEES. REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 SLitement of Trustses. responslbllilies The Trustees are respowble fcy preparing the Trustees, Rewt and the financial Statements in accordance with applicable law and United Kirydom AcCntirj Standards {Untled Kingdcffi Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the Tnjstees to Fyepare financial stalemenls for each financial year which give a true and fair wew of the stste of affairs of the Charity and of its ino)ming resources and application of resources, induding its int( and expenditure. for that period. In preparlng these financlal statements, the Trustees are required to.. Select sullable accounting F)oll¢ies and then appty thern ¢))nsistendyi observe the methods and principles ofthe Charities SORP {FRS 102): make iudgment8 and acc£)unting estimates that are reasonablè and prudent; $tat8 whether appllcable UK Accounting Standards {FRS 102} have been followed, $ublecl to any mater401 departures disclosed and explained M? the finandal statements.. prepare the financial ststements on the going concem basis unless It Is Inappropriate to presume that the Charity will continue h business. Th& Trustees are reSFsIb1o for keeping adequate acc(NJntlng re(Thds that a sufficient to show and explain the Charity's Iransacts'ons and dI10s8 with reasonable ac(raCY al any Ilme the ffinancial positk?n of the Charity and 8nable them to ensure that the finanual statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the TnJ$l dee(l. They are also responsible for safeguarding the assels of the Charity and hence fLY taking reasonable Steps Ihe prevention and deteCtn of fraud and other irregularities. Approved by order ofthe members of th8 board of Trustees on 12 June 2026 and signed on Ihelr bèhalf by: Martyn Coopor (Chair of Trustees) ejj Page 3
BItrTIAMIN MINISTrIES INDEPENDENT EXAMINER'S REPORT FOR THEYEAR ENDED 31 MARCH 2026 Independent Examlnevs Report to the Twste8s of Binyamin Mlnistries {Ihe CharWI I report to the charity TnJste¢s on my examination of Ihe accounts of the Charity for the year ended 31 Mar 2026. Responsibi1Stles and Bas1$ of Report As the Trustees of the Chafty you are responsible for the preparation of the accounts in acrx)rdan¢e with tho reqLtirements of the Charities Act 2011 Ilhe 2011 A¢V). I r8port in respect of my examination of the Charitys accounts carried out undor section 145 of the 2011 Act and in carrying out my examlnation I have followed the appllcable Directw)ns given by th& Charty Commission under section 145151{b) of the 2011 Act. Indep•nd•nt EXamlnè# Statement Your attention is drawn to the fact that the Charity has prepared the acc¥)unts in a¢cordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chariues preparing their accounts in accordane8 With th& Financial ReportirKJ Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in preference to the AccounllrKJ and Reporting by Charrties.. Stat8m8nt of Recommended Practice issued on 1 April 2005 which 18 referred to in the extant regulatnS but has been wilhdrawn. l understand that this has b88n done in order for the accounts to provide a true and fair vi8w in accordance with Ihe Generally A¢¢epted Accounting Practice effe¢live for reporting wods beginning on or after 1 January 2015. I have completed my examinatlon. I confim that no matters have come lo my attentlon In connection with the ex8mlnation glving me cause to believe that in any material rospect.. a¢¢ounting records w8r8 not kept in respect oftho Charity as required by section 130 ofthe 2011 Act; or the ac¢ounts do not aCCC wtlh tho8e rac¥)r(is" the accounts do not comply wilh the applKable requirements eonceming the form and content of acwunts sel out in the Chafitses (Accounts and Reps) Regulations 2008 other than any requirement that the a¢counts give a'true and fairf view which is nol a maiter considered as part of an independent examination. I have no concems and have come across M other matters in connection with the examination to which attention should be drawn in Ihis report in order to enatle a proper understandiThJ of the accounts to be reached. Signed.. Dated: 12 Jung 2026 Kolade Andrew AIIT ACMA The ARK Financial Management Consuttancy Ltd 10 Gatcombe Gardens West End Hampshire S0183NA Page 4
BINYAMIN MINISTRIES STATEMENT OF FINANCIAL ACTMTIES FOR THE YEAR ENDED 31 MARCH 2026 Rostricled Unreslrfcted funds funds 2026 2026 Total funds 2026 Total funds 2025 Income from: Donations and legacies 35,597 35.597 36,562 Totsl Incomo 35.597 35,597 36,562 Expendlturg on: Charitable actNrties 42,284 42.284 41,272 Total •xp•ndlturo 41284 42.284 41,2T2 Net mov6mont In lund$ (6,687) (6.687 (4,710) Raconclllatlon of funds: Total funds brght foThvard Nel movement in funds 1212 11.462 (6.687) 11674 {6,6871 17,384 (4, 710) Total funds carrlod foThvard 1212 4.775 5.987 72,674 The Stat8ment of FinanThal Activities indudes all galns and losses recoJnised in Ihe year. The notes on pages 7 10 13 form part of these finanaal stslements. Page S
BINYAMIN MINISTRIES BALANCE SHEET AS AT 31 MARCH 2026 2026 2025 Fixgd assets Cuffent assots Cash at bank and In hand 6,687 13,374 6.667 13.374 Creditors: amounts falling due wlthln one year 1700) (700) Ngt ¢urnnt assets 5.987 q2,674 Total ass•ts loss current Ilabllllles 5.987 12,674 Net a88ets •x¢ludlng ponslon assot 5.987 12,674 Total n•t a•$•ts 5,987 12,674 Charlty funds Restricted funds Unrestricted fuTrJs 1,212 4.775 1,212 11,462 Total fund• 5.987 12,674 The financial stalements ware approved and authoriwl for Issue by the Tnte&S on 12 June 2026 and signed on Iheir behalf by: Martyn Coop•r (Chair of Trusteesl The notes on pages 7 to 13 fomi part of these financial st*ements. Page 6
BINYAMIN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 A¢counting policies 1.1 Basls of preparatlon of flnanclal slune The finanual statements have been epal in accordance wth th8 Charitles SORP IFRS 102) - Accounting and Repofb'ng by Chariknes". Statement of Recommended Practs'ce applicable lo charities preparing their accounts in accrxdance wth the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} and the Charities Act 2011. The financial slatements have been prepared lo give a 'true and fairf view and have departed from the Charities (Accounts and Reports} Regulations 2008 only to the extent r9quired to provide a 'true and fairf view. This departure has Involved following the Charities SORP {FRS 1021 published in O¢lob8r 2019 rather than the Accounting and Reporting by Charities.. Statement of Rèctsmmended Practice effective from 1 Ayil 2005 which has since bwi wthdrawn. 81nyamin Ministrtes meets the definFIK)n of a public benefft under FRS 102. Assets and liabilities are initially recognised at historical or tranwtion value unless other4vlse stai6d in the relevant accountsng policy. 1.2 Incomo All income 1$ recognised once the Charity has 6nlillemenl lo the income, It is probable th81 the income 11 be received and the am(yJnt of ino)mo r1Vable can be measured reliably. 1.3 Exp•ndlture Expenditure is recognised once there Is a leg81 or construthe obligation to transfer •¢onomic benefit to a third party, it is probable that a transfer of econornic benefits WTII be required in settlement and the amount of the obligation Can be asured reh'ably. Expenditure is classthed by aclivty. The costs of each activity are made up of the totsl of dlre¢t costs and shared costs, including support costs involved In undertaking each actiwty. Direct costs attributsble to a single actrvity are albcated diredly to that actlvlty. Shared costs which Otribute lo more than one activity and support costs whica) arg not attributable to a single activity are apPtytned belween tlb)se activitses on a basis ¢onsislent wllh the Use of resources. Centrdl slaff costs aro allocated on the bas oftime spent, ard d8prgGiatson charg&s allocated on the portion of the asset's use. Expenditu on charitable activibes is in¢)Jr&J on directly Undertang the activiti88 which fijrther the ChariV$ objectives. as well as any associat1 support costs. Al expenditu is indusive ofirre¢overable VAT. 1A Cash at bank and In hand Cash at bank and in hand indudes cash and short-tenn highly liquid investments with a short maturity of three months or Eess from the date of acquk8ition or opening of the deposit or similar account. Page 7
BINYAMIN MINISTrIES NOTES TO THE FINANCIAL STATEME1$ FOR THE YEAR ENDED 31 MARCH 2026 Accountlng poll¢les (contlnued) 1.5 Llablllties and provlslons Liabilities are reo)gnised whon there is an obligation at th8 Balance Sheet data as a resutt of a past event. il is probable that a transfer of aconomic benefit will be required in settlement, and the amount of the sewement can be estimated reliably. Liabilities are recognised at the amounl that tho Charity anticipates it will pay to settle th& debt or the amount tt has received as advanced paym6nts for lh6 goods or servlces it must provide. Provisions are measured at the best estimale of the amounts required to Sett the obligation. Where the effect of the time value of money is material. the provision is baséd on the present value of those amounts. discounted al the pre-tax di5Unt rate that reflects the risks spec4fic lo the liability. Th8 unwinding of the discount Is recognised in the Statement of Financial Activities as a finance wJt. 1.6 Fund a¢counting General funds are unrestricted fvnds which are 8V8llable for us8 at the discrotlon of the Trustees in furtherance of the general objectives of th• Charity and which have not been d8$ign8ted for other wrpoges. Restricted funds are funds which are to be used In ac¢ordanc8 with sp8cific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering suth fvnds are charged against the specific fund. The aim and usa of each restricted fund is set out in the notes to the finandal statements. Page 8
BINYAMIN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 PAARCH 2026 2. Income from donations and legacies Unrestricted funds General Total Totsl 2026 2025 Donations and Offerfngs Gift Aid tax reclaimed Other Income Bank Interest 17,225 18,371 17,225 32,493 18,371 3,822 189 58 35,597 35,597 36,562 Page 9
BINYAMIN MINISTrIES NOTES TO THE FINANCIAL STATEmETrS FOR THE YEAR ENDED 31 MARCH 2026 3. Expendlture on charitable activlties Unrestrlcted funds Total Total General 2026 2025 Bank Charges Buildlng repairs and maintenan Consultancy fees Gifts and other minlstry costs Independent examlnerfs fee Insurance Motor Vehlcle Expenses Other Expenses Printing. Postage, and Statlonery Professional Fees Shop Mlnlstry and Food Expenses Subscriptions Telephone & Broadband Utilities Tralning Rent 27 27 186 1,724 19,296 124 700 1,327 13 2,937 413 2,459 1,988 1,016 372 2,574 193 5,950 24,000 24,000 14 14 700 700 45 45 880 880 3,174 2,886 1,490 165 2,885 3,174 2,886 1,490 165 2,885 6,000 6,000 42,284 42,284 41,272 Page 10
BINYAMIN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Indttpgndent examlnerfs ramuneratlon 2026 2025 Fees payable to the Charitys independentexaminer forthe indep8nd8nt examination of the Charivs annual 700 700 Trustees. r8muMratlon and expon8 Benjamln Samuel Hersh During the year ended 31 March 2026. expenwJ totsling n2.000 were paid directty to Benjamin Samuel Hersh (2025.. £9.648) in relation to work done on behalf of the charity. Chlara Hersh During the year ended 31 March 2026, expenses lotaling £12,000 were paid dirody to Chiar8 Her6h {2025: £9,648) in relation to work done on behalf of the charity. Cr&dltors: Amounts falllng du• wlthln on• >*ar 2026 2025 Accruals and deferred income 700 Page11
BINYAPAIN MINISTRIES NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 MARCH 2026 Ststement of funds Statement of fvnds - current y Balance at 31 March 2026 Balance at 1 April 2025 Incorn Expondilurn Unrestrlctod funds General Fund5 11,462 35,597 (42,284) 4,775 Reslrlctod fvnd8 RestTided Fund 1212 1,212 Total of funds 11674 34597 (42,284) 5,987 Page 12
BINYAMIN MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 Stalement of funds (continued) Statement of funds - prfor Balance at 37 March 2025 Balanc8 at 7 Apnl 2024 Incom8 Expenditure Unrestrf¢ted funds General Fund5 1&172 36.562 (41,272) 11,462 R0Strlcted fvnd• Re$lri¢ted Fund 1,272 1,212 Total of fund• 17.384 36,562 (41.272) 12.6T4 Page 13