England & Wales Registered Charity No. 1158406 Scotland Registered Charity No. SCO048752 Ireland Registered Charity No. 20206049
BETHLEHEM CARE AND HOSPICE TRUST
TRUSTEES’ ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 18TH FEBRUARY 2025
BETHLEHEM CARE AND HOSPICE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 18TH FEBRUARY 2025
CONTENTS
| Page | |
|---|---|
| Legal and Administrative Details | 1 |
| Trustees’ Annual Report | 2 – 3 |
| Independent Examiner’s Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 - 10 |
Page 1
BETHLEHEM CARE AND HOSPICE TRUST
LEGAL AND ADMINISTRATIVE DETAILS
YEAR ENDED 18TH FEBRUARY 2025
Legal & Administrative Details
The charity is an unincorporated charitable trust, established by Trust Deed dated 29[th] August 2014, as amended 26[th] June 2018. The charity is registered with H.M. Revenue & Customs for tax exemption purposes and recovery of Gift Aid Tax on donations received.
Trustees
J.G. McNally (Chairman to 1/6/2024) Professor P.M. Hopkins (Chairman from 1/6/2024) Rev. A.C. O’Reilly (Vice Chairman) J.K. Booth (Secretary) G.J. Smith, ACIB (Treasurer to 1/7/24) Mrs C.P. McNally Mrs V.Smith Mrs F. Goodhart Rev. M.E. Kelly Mrs A. Tucker Mrs M.S. Doran J.A. McDonald
Charity Address
Hallam Pastoral Centre, St. Charles Street, Sheffield S9 3WU
Charity Registration Number: 1158406 (Charity Commission for England & Wales)
The charity is also registered with the Office of the Scottish Charity Regulator (OSCR): Charity Number SC048752 and with the Charities Regulator in Ireland: Charity Number 20206049
Independent Examiner
R.A. Prior, FCCA, FCIE, DChA W. H. Prior Chartered Certified Accountants, Railway Court, Doncaster . DN4 5FB
Principal Bankers
CAF Bank Ltd 25 Kings Hill Avenue, Kings Hill, West Malling Kent ME19 4JQ
&
National Westminster Bank plc 42 High Street, Sheffield S1 2GE
Page 2
BETHLEHEM CARE AND HOSPICE TRUST
TRUSTEES’ ANNUAL REPORT: YEAR ENDED 18TH FEBRUARY 2025
The Trustees present their Annual Report and Financial Statements for the Year Ended 18[th] February 2025. The statements appear in the format required by the Statement of Recommended Practice for Accounting and Reporting by Charities (SORP).
Charitable Objects
The Charity shall establish and maintain accommodation/facilities for the following objects “the objects” in Bethlehem or any other part of the Diocese of the Latin Patriarchate of Jerusalem, for the public benefit undertaken with a Christian ethos:-
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(1) the relief of those in need by reason of their age, ill health or financial hardship
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(2) to provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their age infirmity or disability, financial hardship or social circumstances, with the object of improving their conditions of life, and
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(3) to promote social inclusion for the public benefit by preventing people who are socially excluded and assisting them to integrate in society.
The main focus of the charity is the provision of Palliative Care to the terminally ill in the Bethlehem Governate of Palestine by providing grant funds to the linked NGO “Bethlehem Care and Hospice Trust” (BCHT) established in Palestine and licensed by the Palestinian Authority. This charitable purpose is for the Public Benefit and the charity’s Trustees have given due consideration to the guidance issued by the Charity Commission for England and Wales on the Public Benefit requirement under the Charities Act 2011.
Structure, governance & Management
Trustees are recruited by means of existing Trustees making recommendations to the Trustee Board in the light of our skills needs and the suitability of candidates. This is followed by the candidates attending a Meeting of Trustees and a vote follows. All new Trustees are provided with:
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A copy of our Trust Deeds
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A copy of our latest year end accounts and Trustees’ Report
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A copy of the Charity Commission’s publication “The Essential Trustee”
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And they are required to sign the following:-
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The Charity Commission for England & Wales Trustee Declaration
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HMRC’s declaration re “Fit & Proper Persons”
Review of achievements & performance
We have continued to fund and provide oversight to the hospice at home palliative care service in Bethlehem delivered by the Bethlehem Care and Hospice Trust NGO. The NGO employs a part-time CEO, a Nurse Coordinator, 3 nurses and a part-time physiotherapist. The staff are supplemented by volunteer nurses who are mainly postgraduate nursing students from Bethlehem University. During the year 19[th] February 2024 – 18[th] February 2025, the service provided care to 154 patients and their families, making 1761 visits. The difficulty patients faced in accessing tertiary oncology services in East Jerusalem increased the number of patient referrals to the extent that the service has been consistently operating beyond maximum capacity norms for comparator services in the UK. This has been managed by the Nurse Coordinator expertly prioritising which patients to visit on a daily basis. Initially all visits were made using the nurses own vehicles but this resulted in some logistical problems. We therefore provided funds for the NGO to purchase a vehicle for use by one of the two nursing teams.
The NGO Board meets monthly and receives financial and service reports – one of the Trustees frequently attends these meetings on Zoom. The clinical service is underpinned by robust policies that cover safeguarding, information governance, medicines management as well as conduct of general and specialist nursing procedures. Clinical key performance indicators are reported. Governance oversight was enhanced by a visit to Bethlehem in January 2025 by the Chair and Vice Chair of Trustees – they received very positive feedback from patients and their relatives.
Financial Review
Income from donations increased in 2024 to £67,840, from £51,864, an increase of 31%. The charity recruited, and employed, a Fundraising Manager during they year.
During the year there was a grant to the Bethlehem Care and Hospice Trust NGO in Palestine of £97,975 of which £27,975 was towards financing the purchase of a vehicle, and £70,000 grant to fund running costs (2024: £49,975).
The deficit for the year was £55,192 compared to a deficit of £9,483 in 2024, reflecting the additional expenditure incurred, and the increased grant to the Bethlehem Care and Hospice Trust NGO.
Page 3
BETHLEHEM CARE AND HOSPICE TRUST
TRUSTEES’ ANNUAL REPORT: YEAR ENDED 18TH FEBRUARY 2025
Reserves
The free reserves of the charity as at 18[th] February 2025 were £199,508 (2024: £254,700). The Trustees are conscious of the need to build up sufficient reserves in order to provide funds to support the Bethlehem Care and Hospice Trust NGO in Palestine to provide palliative care to the terminally ill in the Bethlehem Governate of Palestine, with regular grants. The Trustees consider the current level of reserves to be appropriate to finance the operations in the short term.
Plans for the future
The Trustees plan to continually grow income through focusing their fundraising efforts on local, national and international Catholic organisations and communities. They are acutely aware that reserves are decreasing while expenditure exceeds income. In the meantime, they are looking to work collaboratively with other NGOs operating in the West Bank that have overlapping objectives. In this way, the Trustees hope to expand services to all those in need within the Bethlehem Governorate and to support the development of similar services in other parts of the West Bank.
Risk Assessment
The Trustees maintain a Risk Register and have assessed the major risks to which the branch is exposed, in particular those related to operation and finance. By monitoring the level of reserves, ensuring control over financial systems and examining the operational risks faced, the Trustees believe that effective systems have been established to mitigate those risks.
Statement of Responsibilities
The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial 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 these financial statements, the Trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue its activities.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and enable the Trustee to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust Deed dated 29[th] August 2014 (as amended 26[th] June 2018). The Trustees are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of accounts may differ from legislation in other jurisdictions
On behalf of the Trustees
15[th] November 2025
Professor P.M. Hopkins Chairman
Page 4
BETHLEHEM CARE AND HOSPICE TRUST
INDEPENDENT EXAMINER’S REPORT
THE TRUSTEES OF THE BETHELEHM CARE AND HOSPICE TRUST
I report on the accounts of the Bethlehem Care and Hospice Trust for the Year Ended 18[th] February 2025, which are set out on pages 5 to 10.
Respective responsibilities of Trustee and Examiner
The Charity’s Trustee is responsible for the preparation of the accounts. The Charity’s Trustee considers that an audit is not required for this year under Section 144(2) of the Charities Act 2011 (the 2011 Act) and that an Independent Examination is needed.
It is my responsibility to:-
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examine the accounts under section 145 of the 2011 Act ;
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to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
Basis of Independent Examiner’s Report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent Examiner’s Statement
In connection with my examination, no matter has come to my attention:-
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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to keep accounting records in accordance with section 130 of the 2011 Act; and
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to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- reached.
R.A. Prior, FCCA, FCIE, DChA, Chartered Certified Accountant
Fellow of the Association of Charity Independent Examiners
W. H. Prior, Chartered Certified Accountants Railway Court, Doncaster. DN4 5FB
15[th] November 2025
Page 5
BETHLEHEM CARE AND HOSPICE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 18TH FEBRUARY 2025
| Unrestricted |
Restricted | Total | |||
|---|---|---|---|---|---|
| Note | Funds | Funds | 2025 | 2024 | |
| £ | £ | £ | £ | ||
| Income | |||||
| Donations | 2 | 67,840 | - | 67,840 | 51,864 |
| Other trading activities - Fundraising | 7,549 | - | 7,549 | 2,529 | |
| Other income | 500 | - | 500 | 450 | |
| Investment Income– Bank Interest | 8,136 | - | 8,136 | 2,952 | |
─────── |
─────── |
──────── |
─────── |
||
| TOTAL INCOME | 84,025 | - | 84,025 | 57,795 | |
═══════ |
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════════ |
═══════ |
||
| Expenditure | |||||
| Expenditure on raising funds- Fundraising | 3 | 37,103 | - | 37,103 | 8,213 |
| Grants paid re Charitable activities | 4 | 94,975 | - | 94,975 | 49,975 |
| Other expenditure on Charitable activities | 5 | 7,139 | - | 7,139 | 9,090 |
─────── |
─────── |
─────── |
─────── |
||
| TOTAL EXPENDITURE | 139,217 | - | 139,217 | 67,278 | |
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═══════ |
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||
| NET (DEFICIT) | (55,192) | - | (55,192) | (9,483) | |
| Balances brought forward at | |||||
| 19thFebruary 2024 | 254,700 | - | 254,700 | 264,183 | |
─────── |
─────── |
─────── |
─────── |
||
| Balances carried forward at | |||||
| 18th February 2025 | 199,508 | - | 199,508 | 254,700 | |
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The notes on pages 7 to 10 form part of these financial statements
Page 6
BETHLEHEM CARE AND HOSPICE TRUST
BALANCE SHEET AS AT 18TH FEBRUARY 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | ||
| Fixed assets | |||||
| Tangible assets | 6 | 541 | - | ||
| Current assets | |||||
| Debtors | - | - | |||
| Cash at bank and in hand | 7 | 202,724 | 255,300 | ||
──────── |
──────── |
||||
| 202,724 | 255,300 | ||||
| Liabilities: amounts falling due | |||||
| within one year | 3,757 | 600 | |||
──────── |
──────── |
||||
| Net current assets | 198,967 | 254,700 | |||
──────── |
──────── |
||||
| Net assets | 199,508 | 254,700 | |||
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||||
| Represented by: | |||||
| Restricted Funds :- | |||||
| 8 | - | - | |||
| Unrestricted Funds :- | |||||
| General Fund | 9 | 199,508 | 254,700 | ||
──────── |
──────── |
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| 10 | 199,508 | 254,700 | |||
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The financial statements on pages 5 to 10 were approved on 15[th] November 2025 on behalf of the Trustees by:
Professor P.M. Hopkins J.G. McNally Trustee (Chairman) Trustee
The notes on pages 7 to 10 form part of these financial statements
Page 7
BETHLEHEM CARE AND HOSPICE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18TH FEBRUARY 2025
1 Accounting policies
Basis of accounting
The financial statements have been prepared under the historical cost accounting rules and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (FRS102).
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Income
All income is treated as unrestricted income, unless the donor has placed restrictions on the manner in which the donation or grant may be spent, in which case it is treated as restricted income. Any restricted funds are detailed in Note 8. Designated Funds, when arising, represent amounts set aside for specific areas of expenditure by the Trustees.
Charitable Expenditure
Charitable expenditure is analysed between the main charitable activities and includes support costs.
Depreciation
Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful lives as follows:
Computer Equipment: 33.33% Straight Line basis
Cash flow statement
A cash flow statement has not been prepared having regard to the size of the charity.
2 Donations
| Unrestricted |
Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| Funds | Funds | TOTAL | TOTAL | |
| £ | £ | £ | £ | |
| Donations – General | 51,786 | - | 51,786 | 32,460 |
| Donations from Parishes | 3,900 | - | 3,900 | 3,077 |
| Donations from Trustees | 3,597 | - | 3,597 | 6,141 |
| Donations via Media | 2,723 | - | 2,723 | 1,833 |
| Donations via PayPal |
2,217 | - | 2,217 | 3,998 |
| Donations – 1 in a M | - | - | - | 304 |
| Gift Aid Tax recovered on donations | 3,617 | - | 3,617 | 4,051 |
───────────────────────────────── |
────── |
|||
| 67,840 | - | 67,840 | 51,864 | |
═════════════════════════════════ |
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Page 8
BETHLEHEM CARE AND HOSPICE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18TH FEBRUARY 2025
3 Expenditure on fundraising
| Unrestricted | Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| Funds | Funds | TOTAL | TOTAL | |
| £ | £ | £ | £ | |
| Fundraising Consultant’s fees | 3,200 | - | 3,200 | 4,500 |
| Fundraising Consultant’s Travel & expenses | - | - | - | 965 |
| Commission | - | - | - | 1,502 |
| Staff costs including Employer’s Pension Contribution | 25,513 | - | 25,513 | - |
| Recruitment costs re Fundraising Manager | 7,740 | - | 7,740 | - |
| Christmas Cards, Legacy Booklet & Postage |
- | - | - | 1,246 |
| Online Wills Campaign |
600 | - | 600 | - |
| Fundraising Regulator fee | 50 | - | 50 | - |
──────────────────────────────── |
────── |
|||
| 37,103 | - | 37,103 | 8,213 | |
════════════════════════════════ |
══════ |
4 Grants paid re charitable objects
| Unrestricted |
Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| Funds | Funds | TOTAL | TOTAL | |
| £ | £ | £ | £ | |
| Bethlehem Care and Hospice Trust (NGO in Palestine) | 94,975 |
- | 94,975 | 49,975 |
────────────────────────────────── |
────── |
|||
| 94,975 | - | 94,975 | 49,975 | |
══════════════════════════════════ |
══════ |
5 Other Expenditure on charitable activities
| Unrestricted |
Restricted | 2025 | 2024 | |
|---|---|---|---|---|
| Funds | Funds | TOTAL | TOTAL | |
| Trustees’ travel & accommodation | - | - | - | 3,731 |
| Advertising & Promotion | 320 | - | 320 | 365 |
| Website & Social Media | 4,086 | - | 4,086 | 3,819 |
| Just Giving charges | 291 | - | 291 | 382 |
| Telephone calls reimbursed | 29 | - | 29 | - |
| Printing, Postage &stationery | 691 | - | 691 | - |
| IT & software | 315 | - | 315 | - |
| Independent Examiner’s Fee | 600 | - | 600 | 600 |
| Payroll fees | 318 | - | 318 | - |
| Bank Charges | 154 | - | 154 | 173 |
| Depreciation of Computer Equipment | 271 | - | 271 | - |
| Other | 64 | - | 64 | 20 |
──────────────────────────────── |
────── |
|||
| 7,139 | - | 7,139 | 9,090 | |
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Page 9
BETHLEHEM CARE AND HOSPICE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18TH FEBRUARY 2025
6 Tangible Fixed Assets
| Computer | |||||
|---|---|---|---|---|---|
| Equipment | |||||
| £ | |||||
| Cost | |||||
| At 19thFebruary 2024 | - | ||||
| Additions | 812 | ||||
| Disposals | - | ||||
──────── |
|||||
| At 18st February 2025 | 812 | ||||
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|||||
| Depreciation | |||||
| At 19thFebruary 2024 |
- | ||||
| Charge for the Year |
271 | ||||
──────── |
|||||
| At 18th February 2025 | 271 | ||||
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|||||
| Net book amount | |||||
| 18th February 2025 | 541 | ||||
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|||||
| 18thFebruary 2024 | - | ||||
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|||||
| 7 | Cash at bank and in hand | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| CAF Bank | 125,047 | 45,761 | |||
| NatWest Bank | 77,647 | 85,166 | |||
| PayPal | 30 | 125 | |||
| Skipton B/Society | - | 37,037 | |||
| Nationwide B/Society | - | 87,211 | |||
──────────────── |
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| 202,724 255,300 |
|||||
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|||||
| 8 | Restricted Funds | ||||
| Balance | Balance | ||||
| 19.2.24 | Income | Expenditure Transfers |
18.2.25 | ||
| £ | £ | £ £ |
£ | ||
| - | - |
-- |
- |
||
══════════════════════════════════════════════════ |
There were no Restricted Funds brought forward, or received, during the year.
Page 10
BETHLEHEM CARE AND HOSPICE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 18TH FEBRUARY 2025
9 Unrestricted Funds
| Balance | Balance | ||
|---|---|---|---|
| 19.2.24 | Income Expenditure | Transfers 18.2.25 | |
| £ | £ £ | £ £ | |
| General Fund | 254,700 | 84,025 (139,217) | - 199,508 |
══════════════════════════════════════════════════ |
(a) General Fund :
This represents unrestricted income carried forward to expend in future years.
10 Analysis of Net Assets between Funds
| Tangible | Net | 2025 | 2024 | |
|---|---|---|---|---|
| Fixed | Current | TOTAL | TOTAL | |
| Assets | Assets | |||
| £ | £ | £ | £ | |
| Restricted Funds | - | - | - | - |
| Unrestricted Funds | ||||
| General Fund | 541 | 198,967 | 199,508 | 254,700 |
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| 541 | 198,967 | 199,508 | 254,700 | |
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11 Staff Costs
The charity had one employee during the year. Their remuneration was below £60,000 p.a.
12 Trustees
No Trustee received any remuneration during the year (2024: Nil). Two trustees were reimbursed a total of £1,885 (2024 £4,468) for out of pocket other expenses made on behalf of the Charity.
13 Connected Charities
The charity supports an NGO established in the Palestinian Authority, “Bethlehem Care and Hospice Trust” which provides hospice at home palliative care, and there are some common trustees between the two organisations. Bethlehem Care and Hospice Trust (the NGO in Palestine) is, however, a separate organisation. The total of grants paid to this connected charity during the year was £94,975 (2024: £49,975).