2024-12-31-accounts

BETHANY COMMUNITY OUTREACH Reglstered charlty number 1171133 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 LHK Chartered Accountants

BETHANY COMMUNITY OUTREACH CONTENTS Page Company Information Trustees, Annual Report 4-6 Independent Examiner's Report Statement of Financial Activities Balan￿ Notes Notes to the Financial Statements 10-13 Detailed Income and Expenditure Account 14

BETHANY COMMUNITY OUTREACH COMPANY INFORMATION TRUSTEES DURING 2021: K G S Warrington - Chair Carmen Burris-Trustee William Curtis- Trustee COMPANY CHARITY NO: 1171133 PRINCIPAL ADDRESS 51- 53 South Road Erdington Binmingham 823 6EA EXAMINER: A Baker

BETHANY COMMUNITY OUTREACH REPORT OF THE TRUSTEES 2024 The Trustees are pleased to present their report together with the financial statements for the year ended 31 December 2024. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the memorandum and Articles of Association and Reporting by Charities: Statement of Recommended Practi￿ application to charities preparing their accounts in accordance with Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS10) (effective 1 January 2015). STRUCTURE, GOVERANCE & MANAGEMENT Governlng Documents The Charity is constituted as a Trust and is governed by a Trust Deed. Recrultment & Appolntment of Trustees People are nominated at a Trustee meeting. If the Trustees are in agreement, then the person or persons are then approached. If they accept, they are invited to the next Trustees, meeting and formally appointed to the charity. Trustees Induction & Training The below policies are adopted for the induction and training of trustees. Health & Safety Data Protection Fire Equality & Diversity Complaints Procedure Child Protection OBJECTIVES AND ACTIVITIES The purpose of the Charity, as set out in its governing document is as follows'.- The relief of financial hardship among people living or working in the West Midlands area by providing such persons with food, goods and services which they could not otherwise afford through lack of means. 2. The relief of those in need, by reason of youth, age, ill health, disability, financial hardship or other disadvantages anywhere in the world.

The main activities in relation to the above purposes for the public benefit are., Mum & Toddlers Stay and play, toast, juice and drinks for parents twice weekly Emergency Food bank Provision of food to those in need under referral system. Provision of information and help. Volunteers and others have also benefited by work experience and gaining skills in their roles. As can be seen from the aforementioned list of activities the trustees have had regard for the guidance issued by the Charity Commission on public benefrt. OUR ACHIEVEMENTS AND PERFORMANCE In 2024 Bethany Community Outreach pursued the following activities to progress its objectives and create public benefit.. This year the Emergency Food Bank has touched the lives of approximately 12,000 people including children in our community and surrounding area, who are suffering deprivation and financial hardship, Erdington and surrounding areas are some of the most deprived in the Country. We have expanded our services partnering with housing associations, Jobcentre plus and the Department of Work and Pensions in the wider area. The Murn and Toddler group continued to operate. Our MP and local councillors have continued to support us as have the large and small supermarkets, partners and friends of the Bethany Community Outreach including St Vincent de Paul Society, the local division of the Police and the Round Table. We have been engaged with working with J. Sainsburys over a six month period collecting from customers.

ACHEIVEMENTS AGAINST OBJECTIVES We have again achieved our objectives of providing relief of financial hardship of people based in the West Midlands who cannot otherwise afford foodslgoods. One way in which we have been able to achieve this is via the maintenance and running of the community van, which we are reliant on for the collection of food. Furthermore, we have now settled into our new centre which is efficiently organised and enables us to store food safely and hygienically. We also remained open during holiday periods such as Christmas Eve for those who needed last minute food items. FINANCIAL REVIEW In the fourth year of operation the charity has continued to be successful in generating an income. In 2024 our income was an additional c.£20,000 from 2023. However, our expenditure has significantly increased c.£26,000. This is because we have had to pay business rates, higher energy costs and higher insurance. Nevertheless. we are in a healthy financial position due to our unrestricted funds. PRINCIPAL FUNDING SOURCES The principal sources of funds are grants and donations made including fund raising, holding Car Boot Sales and collection and have received contributions from Assisted Housing. RESERVES POLICY Trustees have agreed the following reserves policy.. The trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission and have decided that our aim is to have a reseNe of £25,000 to cover six months operating costs currently, the unrestricted reserves are £234,407 which enables us to continue operating at current levels with the possibility of expanding operations as needed. INVESTMENT POLICY Due to being completely dependent on grants and donations we do not have a specific policy on investment. If the circumstances were to change this matter would be reviewed by the Trustees of Bethany Community Outreach. VOLUNTEERS Bethany Community Outreach relies on its volunteers and trustees to support and maintain its activities. Approval by the Trustees on .. And signed on their behalf . 2025 K G S Warrington

Independent examiners report to the trusteas of Bethany Community Outreach I report on the financial statements of Bethany Community Outreach for the year ended 31 sl December 2024, which are set out on pages 4-6. Respectlve responslbilities of Trustees and examiner The charity's trustees are responsible for the preparation of the accounts in accordance with the Charities Act 2011 ( the Acf,) The charity's trustees consider that an audit is not required for this year under section 144 of the Act and that an independent examination in needed. It is my responsibility to.. Examine the accounts under Section 145 of the Charities Act To follow the applicable direction's given by the Charity Commission (under Section 145 (5)(b) of the Act and To state whether particular matters have come to my attention My examination was carried out in the accordance with general Directions given by the Charity Commission. As 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 such matters. The prO￿dureS 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 fairf view and the report is limited to those matters set out in the statement below. In connection with my examination, no material matters have come to my attention which gave 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 fom and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirements that the accounts give a true and fairf, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no 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. A Baker (MAAT) LHK Chartered Accountants Sign and date 06106J2ce<

BETHANY COMMUNITY OUTREACH STATEMENT OF FINANCIAL ACTIVITIES (Incorporating an Income & Expendituré Account) FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestricted Restricted Funds Funds 2024 Total Unrestricted Restricted Funds Funds 2023 Total Note INCOME FROM Donations & Legacles Fundraising & donatsons Other tradlng actlvltles Miscellaneous Income 57,922 57,922 45,117 45,117 8,415 8,415 Charltabla Actlvltle8 Grants receivable Elderly Lunch Clublmums & T￿ldIerS 13,200 13,200 14,085 14,085 TOTAL INCOME 79,537 79,537 59,202 59,202 EXPENDITURE ON Charltable actlvllles Charities activities Depreciation 10 72,284 8,125 72,264 8,125 46,721 8,125 46,721 8,125 TOTAL EXPENDITURE 80.389 80,389 54.846 54,846 Nat expenditure & net movement In funds for the year (852) {852) 4,356 4,356 Reconciliation of funds Total funds brought forward as 0110112024 235,259 235,259 230,903 230,903 Total funds carried forward as at 3111212024 234,407 234,407 235,259 235,259 There were no recognized gains or losses during the year other than those shown above. All of the above results are derived from continuing activities.

BETHANY COMMUNITY OUTREACH BALANCE SHEET TO 31 DECEMBER 2024 Notes 2024 2023 FIXED ASSETS Tangible assets 8,260 16,385 CURRENT ASSETS Cash at bank & in hand Stock 223,987 3,000 226,987 216,714 3,000 219,714 CREDITORS- Amounts falling due within one year (840) (840) NET CURRENT ASSETS 226,147 218,874 NET ASSETS 234,407 235,259 FUNDS Restricted Unrestricted 234,407 235,259 234,407 235,259 Approved and authorised for issue by the Twstees and signed on their behalf K G S Warrington Chair Dated BETHANY COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 1 ACCOUNTING POLICIES Basls of Accountlng These accounts have been prepared under the historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015) (Charities SORP FRS102) the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2011 Bethany Community Outreach meets the definition of a public benefit entity under FRS 102. The principle policies adopted in the preparation of the fi'nancial statements are as follows., Preparatlon of the accounts on a golng concern basls Currently the operating resenies are £234,407. Therefore the trustees are of the view that the charity is a going concern. Income Income is included in incoming reSoUr￿S when these are receivable. Grants and donations are only included in the SOFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP). No material item of deferred income has been included in the accounts. Tangible fixed assets Assets are capitalized if they can be used for more than one year, and cost at least £200. Fixed assets are shown at cost. Depreciation is provided at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life as follows: Offi'ce and Computer Equipment 200/0 Straight Line Furniture & Fixtures 100/0 Straight Line Donated Goods Donated goods are measured at fair value (the amount for which the assets could be exchanged) unless impractical to do so. The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognized on receipt. In the reporting period in which the stocks are distributed they are recognized as an expense at the carrying amount of the stocks at distribution. Goods donated for on-going use by the charity are recognized BETHANY COMMUNITY OUTREACH 10

as tangible fixed assets and included in the SOFA as incoming resources when receivable. Gifts in kind for use by the charity are included in the SOFA as income from donations when receivable. Support costs & Voluntary Help The charity has incurred expenditure on support costs. The value of any voluntary help re￿iVed is not included in the accounts but is described in the Trustees Annual Report. Liability Recognition Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Resources expended are included in the Statement of Financial Activities on an accruals basis. Funding Accounting Unrestricted funds- the charity's general reserve consists of funds which the charity will use to fulfill the general charitable objectives of the Trust (at the discretion of the Directors) Restrictive funds these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor. Designated funds- these are unrestricted funds that have been set aside by the Trustees for Specific purposes. 2. INCOMING RESOURCES The income and surplus for the period are attributed to the company's charitable activities, all of which were in the UK. 2023 2024 Total resources expended included the following Depreciation 8,125 8,125 3. TRUSTEES, EMOLUMENTS None of the trustees received any emoluments or expenses during the period. BETHANY COMMUNITY OUTREACH

1. STAFF COSTS 2024 2023 Wages and salaries Social security costs Pension costs Other staff expenses 4,120 4,120 No employee received emoluments of more than £60,000. No redundancy payments were made in the period, The total employee benefits of the key management personnel of the charity were £0. The average number of persons employed by the charity during the period was:_ 2024 2023 Charitable Activities Co-ordination

2. TANGIBLE FIXED ASSET Office Equipment Furniture & Fixtures Motor Vehicles 2024 Total COST At 1 January 2024 Additions 650 81,250 7,500 89,400 At 31 December 2024 650 81,250 7,500 89,400 ACCUMULATED DEPRECIATION At 1 January 2024 Charge forthe year 850 72,365 8,125 73,015 8,125 At 31 December 2024 650 80,490 81,140 NET BOOK VALUES At 1 J8nuary 2024 8,885 7,500 16,385 At 31 December 2024 760 7,500 8,260 Depreciation Rates 20% 00 12

3. CREDITORS- Amounts falling due within one year 2024 2023 Trade creditors Tax & Social Security other amounts Accruals Deferred Income 840 840 840 840

4. RESTRICTED FUNDS Balan￿ Incoming Expended Balance 2023 reSoUr￿S resources 2023 Bethany Community Church Tesco bags of Help-minibus maintenance IPIM Police-Befriending Service WM Poll￿- Grant re Minibus Sutton Coldfield Community Trust
5. UNRESTRICTED FUNDS General Fund As at 1 January 2024 Net incoming resources 235 259 852 As at December 2024 234 407
6. ANALYSIS OF NET BETWEEN FUNDS Fixed Assets Bank & Cash other current assets Current Total Net Assets Restricted fijnds Unrestricted funds 8,260 223,987 3,000 1840) 234,407 8,260 223,987 3,000 1840) 234,407 13

BETHANY COMMUNITY OUTREACH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 10. DETAILED INCOME & EXPENDITURE ACCOUNT 202 202 INCOME Donations & Gifts 57,922 45,117 Misc income Grants re￿1vable 8,415 13,200 14,085 79,537 59,202 EXPENDITURE Rent payable Charitable expenditure (food etc) Council tax Travel & subsistence Subscriptions & fees Telephonelinternet Repairs & renewals Heat & Light Cleaning Vehicle costs Insuran Sundry Staff Wages Accountancy fees LegallProfessional fees Bank charges Depreciation 36,458 2,047 843 6,076 2,015 912 2,925 10,775 204 18,389 1,458 159 4,120 600 9,422 16,111 468 4,120 1,740 35 108 8,125 8,125 80,389 39,525 Net (deficit for the year) 852 14