BETHANY COMMUNITY OUTREACH
Registered charity number 1171133
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
LHK Chartered Accountsnts

BETHANY COMMUNITY OUTREACH
CONTENTS
Page
Company Infonnation
Trustees, Annual Report
44
Independent Examiner's Report
Statement of Financial Activities
Balance 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 8urris-Trustee
William Curti8- Trustee
COMPANY CHARITY NO:
1171133
PRINCIPAL ADDRESS
51- 53 South Road
Erdington
Birmingham
B23 6EA
EXAMINER:
A Baker

BETHANY COMMUNITY OUTREACH
REPORT OF THE TRUSTEES 2025
The Trustees are pleased to present their report together with the financial statements for
the year ended 31 De￿mber 2025.
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 Practice 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 govemed by a Trust Deed.
Recruitment & Appointment ofTru8tses
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 lo the charity.
Trusteas 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 goveming 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 othenAiise 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 benefit.
OUR ACHIEVEMENTS AND PERFORMANCE
In 2025 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 Mum 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 fifth year of operation the charity has received less income in this operating year. In 2025 our
income was down by £19448.00 from 2024. Whilst the expenditure remaining at similar levels to the
previous year.
PRINCIPAL FUNDING SOURCES
The principal sources of funds are grants and donations made including fund raising, holding Car
Boot Sales and collection and have re￿iVed contributions from Assisted Housing.
RESERVES POLICY
Trustees have agreed the following reserves policy:
The trustees have reviewed the charity's needs for reseNes in line with the guidance issued by the
Charity Commission and have decided that our aim is to have a reserve of £25,000 to cover six
months operating costs currently, the unrestricted ￿SerVeS are £213,723 which enables us to
continue operating at current levels with the possibility of expanding operations as ne8ded.
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.
91.4..............2026
Approval by the Trustees on.....
And signed on their behalf
K G S Warrington
Wc

Independent examiners report to the trustees of
Bethany Community Outreach
I report on the financial statements of Bethany Community Outreach for the year ended
31st De￿mber 2025, which are set out on pages 4-6.
Respective 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 Act")
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 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 beS0w.
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 form
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 fair" 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 (MA4T)
LHK Chartered Accountants
QI /o¥/LOI
Sign and date

BETHANY COMMUNITY OUTREACH
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income & Exponditure Account)
FOR THE YEAR ENDED 31 DECEMBER 2025
Unrestricted Restricted
Funds
Funds
2025
Total
Unrestricted Restricted
Funds
Funds
2024
Total
Note
INCOME FROM
Donatlons & Legacie8
Fundraising & donations
Other trading actlvltles
Miscellaneous Income
38,390
38,390
57,922
57,922
1,633
1,633
8,415
8,415
Charltable Activltle8
Grants receivable
Elderly Lunch Clublmums & Toddlers
16,135
16,135
13,200
13,200
TOTAL I NCOME
56,158
56,158
79,537
79,537
EXPENDITURE ON
Charitable actlvltles
Charities activits'es
Depreciation
10
76,082
760
76,082
760
72,264
8,125
72,264
8,125
TOTAL EXPENDITURE
76,842
76,842
80,389
80,389
Net expenditure & net movement in
funds for the year
(20,684)
(20,6841
1852)
{852)
Reconciliation of funds
Total funds brought forward as
0110112025
234,407
234,407
235,259
235,259
Totsl funds carried forward as at
3111212025
213.723
213,723
234,407
234,407
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 2025
Notss
2025
2024
FIXED ASSETS
Tangible assets
8,260
CURRENT ASSETS
Cash at bank & in hand
Stock
204,062
3,000
207,062
223,987
3,000
226,987
CREDITORS-
Amounts falling due within one year
(840)
(840)
NET CURRENT ASSETS
206,222
226,147
NET ASSETS
206,222
234,407
FUNDS
Restricted
Unrestricted
206,222
234,407
206,222
234,407
Approved and authorised for issue by the Trustees 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 2025
1 ACCOUNTING POLICIES
Basis of Accounting
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 financial statements are as
follows:
Preparation of the accounts on a going concern ba818
Currently the operating reserves are £213,723. Therefore the trustees are of the view
that the charity is a going concern.
Income
Income is included in incoming resources 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:
Office and Computer Equipment
20 % Straight Line
Furniture & Fixtures
100/¢ 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 re￿1Vable.
Support costs & Voluntary Help
The charity has incurred expenditure on support costs. The value of any voluntary help
received 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.
2025
2024
Total resources expended included the following
Depreciation
760
8,125
3. TRUSTEES, EMOLUMENTS
None of the trustees received any emoluments or expenses during the period.
BETHANY COMMUNITY OUTREACH

4. STAFF COSTS
2025
2024
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:_
2025
2024
Charitable Activities
Co-ordination
5. TANGIBLE FIXED ASSET
Office
Equipment
Furniture &
Fixtures
Motor
Vehicles
2025
Total
COST
At 1 January 2025
Addib'ons
650
81,250
7,500
89,400
At 31 December 2025
650
81,250
7,500
89,400
ACCUMULATED DEPRECIATION
At 1 January 2025
Charge for the year
650
80,490
760
73,015
8,125
At 31 December 2025
650
81,250
81,140
NET BOOK VALUES
At 1 January 2025
760
7,500
8,260
At 31 December 2025
7,500
7,500
Depreciation Rates
20%
10%
0%
12

6. CREDITORS-
Amounts falling due within one year
2025
2024
Trade creditors
Tax & Social Security
Other amounts
Accruals
Deferred Income
840
840
7. RESTRICTED FUNDS
Balance Incoming Expended Balance
2025
resources resources
2025
Bethany Community Church
Tesco bags of Help-minibus maintenance
WM Police -Befriending Service
WM Police- Grant re Minibus
Sutton Coldfield Community Trust
8. UNRESTRICTED FUNDS
General Fund
As at 1 January 2025
Net incoming resources
234 407
20684
As at December 2025
213723
9. ANALYSIS OF NET BETWEEN FUNDS
Fixed
Assets
Bank & Othercurrent
Cash
assets
Current
liabilities
Total Net
Assets
Restricted funds
Unrestricted funds
7,500
204,063
3,000
{840)
213,723
7,500
204,063
3,000
1840)
213,723
13

BETHANY COMMUNITY OUTREACH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
10.
DETAILED INCOME & EXPENDITURE ACCOUNT
2025
2024
INCOME
Donations & Gifts
38,390
57,922
Misc income
Grants re￿1vable
1,633
16,135
8,415
13,200
56,158
79,537
EXPENDITURE
Rent payable
Charitable expenditure (food etc)
Council tax
Travel & subsistence
Subscriptions & fees
Telephonelinternet
Repairs & renewals
Heat & Light
Cleaning
Vehicle costs
Insurance
Sundry
Staff Wages
Accountancy fees
LegallProfessional fees
Bank charges
Water
Pest Control
Foodbank Donations (El Bethel)
Depreciation
43,825
36,458
2,047
843
2,531
1,574
912
4,952
9,422
15,431
1,550
188
4,120
300
47
94
230
740
500
760
16,111
468
4,120
1,740
35
108
8,125
76,842
80,389
Net (deficit for the year)
20 684
852
14