Annual Report and Financial Statements for the Year Ended 30 September 2023 ## Befriended Charity registration number: 1175623 Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF ## **BEFRIENDED** ## **CONTENTS** |Reference and Administrative Details|1| |---|---| |Trustees' Report|2 to 13| |Independent Examiner's Report|14| |Statement of Financial Activities|15| |Balance Sheet|16| |Notes to the Financial Statements|17 to 24| ## **BEFRIENDED** ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Trustees** Rev William Kemp Stuart Millar Gail Millar Diane Watts Nicholas Baldwin David Chewter George Baxter Deborah Miarkowska (resigned 11 September 2023) **Charity Registration** 1175623 **Number Principal Office** Spiresview 9 Maude Singer Way Hurstpierpoint West Sussex BN6 9GF **Independent Examiner** G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF **Bankers** CAF Bank 25 Kings Hill Avenue Kings Hill West Mailing Kent ME19 4JQ The Co-operative Bank Business Customer Services PO Box 250 Skelmersdale WN8 6WT Page 1 ## **BEFRIENDED** ## **TRUSTEES' REPORT** The trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2023. ## **Structure, governance and management** ## _**Nature of governing document**_ The charity was established as a Charitable Incorporated Organisation on 8 November 2017. ## _**Recruitment and appointment of trustees**_ The management of the charity is the responsibility of the Trustees who are co-opted by the existing trustees. Every Trustee must: a. Have a faith in the Lord Jesus Christ b. Be over 16 years old There must be a minimum of 3 Trustees and a maximum of 12. ## _**Organisational structure**_ Befriended is governed by the board of Trustees. Decisions involving the day to day management of the charity are made by the Chief Excecutive, Gail Millar. All other decision making is undertaken by the trustees at Bi-monthly meetings. ## _**Risk management**_ The trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks. ## **Objectives and activities** ## _**Objects and aims**_ The objects of the charity are to: 1. Advance the Christian faith 2. To promote social inclusion for the public benefit by preventing people from becoming socially exduded, relieving the needs of those people who are socially excluded and assisting them to integrate into society through a befriending/care service. ## _**Public benefit**_ The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** ## **Achievements and performance** In April 2023 CEO of Befriended was awarded the Coronation Champion award recognition for her contribution to the community through the work of Befriended. This stimulated a number of press releases and media opportunities. ## **Charity founder recognised for her outstanding commitment to volunteering.** _Excerts from Media article_ _Gail Millar, CEO of Befriended, a charity in Sussex that makes a difference in the lives of lonely, isolated older people living in Mid Sussex, is one of 500 recipients of the Coronation Champion awards announced today._ _The King and Queen Consort have recognised 500 volunteers as part of the coronation celebrations in conjunction with the Royal Voluntary Service._ _The Coronation Champions Awards invited people across the UK to nominate their local volunteers who are going the extra mile._ _Nominations were made across eight award categories: supporting older people; supporting young people and children; crisis and welfare; community; sports, culture, and heritage; health and care; sustainability and the environment; and animal welfare. Gail Millar from Hurstpierpoint and CEO of Befriended, a charity whose Patron is the Bishop of Horsham, is one of the 500 Coronation Champion award recipients. The entry standard was incredibly high, and nearly 5,000 nominations were received._ _She said, “I’m absolutely delighted with this wonderful recognition of our work. This award is for everyone who helped Befriended reach out and support those in need in our community.”_ _As an Anna Chaplain, Gail was acutely aware of the epidemic of loneliness, not just amongst older people living in Mid Sussex but among people who were marginalised in society. With a small group of friends from local churches, they agreed they needed to respond to the issue._ _Gail said she was overwhelmed with the response from everyone, from all the volunteers to all the churches that have stepped up and helped in some way._ _She said: “We are blessed that Befriended has been able to help the people of Mid Sussex and make a positive difference in their lives._ Page 3 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** _“I wish we could replicate our service across Sussex to address the increasing issues of isolation and loneliness in our communities._ _Gail set up the charity in 2017 and it now offers a range of services include face to face befriending, care and residential home visits by the Anna Chaplaincy team, community events, monthly afternoon teas, bereavement courses, and Befriended Balance; a weekly exercise class for the over 65s._ _The Bishop of Horsham, Ruth Bushyager, is the patron of Befriended. She said: “I am so delighted that Gail, and the work of Befriended, has received this recognition from His Majesty the King. Isolation and loneliness are a cause of deep suffering in the lives of huge numbers of older people across Sussex, and Gail has worked with inspirational passion to bring the blessing of connection and companionship to so many people.”_ _Gail and her husband Stuart have been invited to a Coronation celebration which takes place at Buckingham Palace on Wednesday 3rd May._ _As a Coronation Champion, Gail will receive a specially designed, official Coronation Champions pin and a signed certificate from both Their Majesties._ ## **A year of growth and impact** In 2022 – 2023 one of our key aims was to address the causes and consequences of loneliness and isolation. The three main causes of loneliness and isolation are bereavement, loss or change in health, loss or change in living circumstances. Through current and new services launched throughout the year we saw the impact of bereavement support, social activities and exercise in a positive way in many older people’s lives. ## **Acts of Kindness – Befriended Blankets** In October 2022 Befriended trustee board met for a strategy where the outcome was to respond to the current cost of living crisis. Working with local churches, organisations, and funders we raised enough money to give away 360 warm snuggly thermal blankets to older people living in the community. The response was immense gratitude and appreciation from each person who received one of the beautiful blankets. With each blanket was a gift card, a response card and 10 top tips for cost savings. _“I cannot express to you how much it means to me to have received this blanket from Befriended, it feels that I am wrapped up in love” Jess_ Page 4 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** _“Thank you so much for my beautiful blanket, I use it all the time and am so grateful for all the kindness shown towards me” L_ _“I cannot thank you enough for my beautiful blanket, I use it all day and all night.” J_ _“My blanket is my best friend, it stays with me all the time. Thank you so much.” B_ _“It was lovely to receive this special gift of practical love, you are so kind and thoughtful, thank you for the card reminding me of Gods love for me.” P_ _“I don’t go out now but to know you knew I was here and give me such a beautiful gift made me cry. I am so grateful. Thank you.” M_ _“I went to Kings church and heard about these blankets and thought to myself how much I would love one, then the following day a kind lady delivered one to me. God must have heard my prayers. Thank you.” S_ ## **Intergenerational Project** ## Worth School Following a meeting with the Deputy Headmaster of Worth School, a partnership was formed and students from the school attended Befriended Balance weekly. The students, as part of their Duke of Edinburgh award, join in with the class supporting the older people doing their exercises, then they help serve the refreshments and sit and chat with the guests. It is brilliant to see the two generations come together. ## **Befriended Balance** 14-18 people regularly attend each week along with 4-5 students from Worth School. The group have gelled together and very much enjoy the class. The classes contain variety of music and movement and feedback is that they are of great benefit. The time spent having refreshments is really special… Jane and Eric met at the class, sat next to one another and discovered that they went to the same school in south London over 70 years ago. They have become friends and enjoy chatting with one another each week. Another gentleman who came with his wife every week now has the strength stamina and confidence to walk to the class and attend the class on his own. Story from Befriended Balance leading to the bereavement course _A client came to class one Wednesday afternoon very distressed. She said her husband was in a bad way and had been taking out his anger and frustration on her. She then shared that her husband was grieving the loss of his son who had died earlier in the year. I explained that I was an Anna Chaplain and that I also run Bereavement courses and, maybe, I could help?_ _'Oh we are not religious' she said. So, I replied that’s okay, neither am I. Near the end of the class I was in the corridor and her husband happened to arrive early and we started to chat. He shared that he was not in a very good place and that he had nowhere to turn. So I gently asked him if I could help. 'No' he said. 'I need to speak to someone about my son's death which is turning me into a horrid person. I replied saying that I was a bereavement counsellor as well as a chaplain and had a Bereavement Journey Course starting in a few days He asked if he could attend._ Page 5 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** _Brian joined the Bereavement Journey Course, and it has been transformational for him. After six weeks, he says 'I have my life back, I found somewhere where I could talk about my son with people who understood and cared. I, for the first time, have been able to cry, grieve and express my anger. It has been life-giving and even though I still have further in my grief journey to travel, I know I have moved on. Gail gave us a copy of Grief conversations and I have found the stories so helpful to read. I have hope! Brian says “I have tried therapy and attending counselling but attending this course has been so helpful, I will be telling others about it._ _Brian and his wife Julie now attend our monthly tea parties and other special befriended events such as remembrance service, jubilee celebration on.'_ ## **Befriended Bereavement Support** The bereavement Journey course had over 60 attendees throughout the year The feedback speaks for itself. What ways do you feel you have benefited from the course “Immensely, I have tried therapy and counselling, but this course has brought me hope, healing and the benefits will I am sure become more obvious as the weeks go on” “I have become much more fluent in talking about my emotions and memories, I found the encouragement in the group made me supportive and responding to others” “I now feel able to express how I feel honestly and not have to hide from the truth” “It has helped me put things into perspective to understand others suffer too. It has equipped me and given me tools to move forward” What have you learned “To be kinder to myself, to give myself permission and time to cry, reflect and remember, to know that I will Iive with the grief for the rest of my life. That as a person of no faith, God is a part of society and albeit at a distance he is a part of my dna. I have what to say and what not to say to someone experiencing bereavement I have learned how people are ready to open up when a safe space is provided for them to do so I have learned that grief is relative and that it has no ending grief is your grief, and it is not a competition Loss is accumulative. Time is not the healer, but time is the process. What did you appreciate most Sharing experiences of grief is important even though It is difficult to begin with. Page 6 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** The honesty and openness of the participants sharing about their loss. The group time was very special, the team were great listeners. To have a little bit of space for me. The confidentiality, sharing and support. The safety to express my emotions which have been bottled up for so long. The way the course is run - with empathy and love. The reflective session in the chapel was very special. The religious elements where individual people (not the wider session) are speaking from a faith position different from my own. The leadership of the course - very skilful in knowing when to allow people time and to wait. This course has given me and my marriage a new start. I have been able to talk to my wife for the first time in two years since the loss of our child. Thank you Story from Bereavement Course The night before our Bereavement journey course was due to start, we received a phone call from a very distressed lady called Mary. Mary had lost her husband through very difficult circumstances 6 months previous and did not know where to go for help. Mary did not want to damage her friendships by constantly crying and wanting to talk about her husband. She said, I don’t go to church, and I am not a member of Befriended. Mary was assured that she would be very welcome to come and give the course a try. She was very honest and said she probably won’t come but thank you. The next morning Mary arrived, and she immersed herself into the course. These are Mary’s words: _What beautiful, kind, caring and compassionate people, I have really enjoyed the group time where people have listened to me but I have also found it so helpful to listen to others and how they are doing on their journey. We were given a book on week 3 and there were so many things that I could relate to that others had experienced in the book. It was as if someone knew exactly what I was feeling. I am so grateful that I called Gail the night before the course began. But that is not all … after one session I shared that I did not like spending any time at home, I was encouraged to not fill all my time out of the house, but to get used to being at home. That week I did and when at home I found a bag that had been at the back of my husband’s closet for over 40 years. Unbeknown to me it was a bag full of treasure. Inside the bag were letters, photos, memorabilia, official documents and telegrams from my father who was a prisoner of war in 1942 and was missing for 4 years until being found by the Popes officials in Italy when visiting the prisoner of war camps._ Mary invited me (Gail) around for a cup of tea which led to 4 hours of fascinating history being unveiled. Mary gave us her permission to share her Mum and Dads story at the Remembrance service on the 13th of November. Mary attended church to hear her parent’s story which was the first time she had attended church since she was married 52 years ago. Page 7 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** Each guest attending the bereavement course is given a gift of a tear drop or tea light holder and bible verse. ## **Bereavement Training and speaking opportunities** Befriended was the invited speaker at a conference in Ashington which was attended by over 100 people on the subject of Grief and Loss. Befriended was the keynote speaker at a residential home conference on coping with loss with staff and residents in attendance. Following a suicide at a elderly residential home, the owner – contacted Befriended to ask if we would facilitate a group session for the residents and their families. ## **Befriended Chaplaincy** In 2023 we have increased our monthly chaplaincy services to 5 care homes in Mid Sussex. We visit on a Tuesday afternoon for a 40 minute service followed by tea and chat. The good relationships built between staff, residents and family members means we have some honest discussions about various subjects around faith and often get invited to do additional individual visits. We are also invited by the care homes to lead end of life prayers and vigils for residents and their families. Attendees of other Befriended are made aware of our chaplaincy service and often ask for a chaplaincy visit especially if they have a faith and are unable to attend church. ## Chaplaincy story In attending a new home, we were invited to lead a service in their dementia wing. One lady who was totally blind was sat alongside the chaplain. We began the service by singing a well-known hymn and the lady sang along and knew every word. After the song we asked her name to which she replied giving her name and telling us that she had been a minister all her life. We then read a few bible verses and she continued quoting word for word the rest of the bible passage. The staff were aghast and very emotional. The lady had been mute since she had arrived 8 months previous and the staff were unable to communicate with her. They had not ever seen her so engaged and animated. The service has unlocked part of the lady’s memory. She attends our services every week and remembers who we are. Page 8 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** Will Fletcher – one of Befriended ‘s Chaplains ## **Monthly Tea Parties** Befriended monthly tea parties have grown in attendance from a regular 40-50 to 100. At special tea parties we have had over 125 people. All the other befriended activities feed into the tea parties and visa versa. The format of our tea parties are: Welcome, introduce yourselves, quiz, birthday celebration, interview, afternoon tea, entertainment, notices and goodbye. We have a wonderful team of volunteers who prepare the afternoon tea, make cakes, set tables, wash up, serve and befriend. We have taken over the whole venue due to the increase in numbers. Different entertainment is offered each month including helpful presentations from Fire Brigade, Fraud prevention, and solicitors. Musical entertainment is always a favourite when we have choirs, children’s groups, bands or singers. February’s tea party was all about keeping safe. The local fire fighters came along with their fire engine attended the tea party and gave invaluable advice and information on how to keep safe in your home and keep your appliances safe also. After the tea party they followed up with over 12 individual calls to people’s homes. A presentation was given on Scams and Fraud, over half of the attendees had been victims of a scam or fraud. March Tea Party – over 54 guests. We all enjoyed a St Patricks day presentation The guests loved it. (a phone message left from a guest… Thank you for such a wonderful afternoon, I brought three friends and they thought it was fabulous. They were so surprised at the standard of everything and the fact that it was free. We really appreciate all you do for us, Befriended is the Best. Page 9 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** ## Feedback Stella - who attended for the first time left this message. “Thank you for the best afternoon I have had in years. Since my husband died, I have not been to anything as I have been so afraid to go out and meet people on my own. Everyone was so friendly and kind and happy. Thank you so much. See you next month”. Michael - Thank you befriended for a wonderful afternoon; you fill us up with joy! Steve - local councillor who was in the choir said, I am so glad we gave you the grant… what you are doing is wonderful and it is so well deserved. Well done! And keep doing what you are doing. (Steve is a councillor for hurst parish council and they awarded us £500 for the blanket project). Ian - a first time guest, An amazing charity and doing such a great work. I want to help, I will do anything! Alison - A first time guest, I normally hate Sunday afternoons, especially winter ones. This Sunday was like a bright summers day afternoon even though it was miserable outside. Thank you for letting me come to such a special occasion. I hope I can come to others. Isabelle - I have been part of the choir for years and this was by far the most enjoyable event to sing at. I love your vision and all that you are doing. I want to help in any way I can. Isabelle came to befriended balance and has invited our guests to a performance of Children’s theatre in November and wants to do a performance for a tea party. Karen – thank you for your generous welcome and hospitality. The tea and cakes were much appreciated and your kind gift for everyone in the choir of a tea towel was very thoughtful. ## **Coronation Tea Party** . Each guest received gifts of a coronation pen, and also a commemorative bible, and daily bible reading notes from UCB. Mid Sussex District Council gave a grant of £250 towards the celebration. Quotes from volunteers “so lovely to be in involved in such a great endeavour. Giving support and a wonderful tea and companionship to the elderly and isolated. Please do call on me if I can help with anything . “ Best wishes Linda xx Page 10 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** “It was a pleasure, loved being there...what a wonderful atmosphere and community the tea party is. Such a blessing to all there I am sure x” Naomi “You are such an inspiration Gail…on so many levels and to be a part of your team is wonderful. Today was so much fun, spent with such lovely people. Befriended is magnificent! The love, kindness, warmth, connection and joy it gives is priceless. Your fantastic vision… what a blessing ” Alice “Such an honour to be there today. To serve and see the happiness. Melts my heart x “ Ruth Quotes from guests “Thank you so much for a wonderful afternoon, you thoroughly spoil us all.” David “It is the first time we have come to a befriended tea party and we look forward to coming next month” Brian and Joan “A befriended tea is better than any Royal tea party, your volunteers are wonderful” Ann “Congratulations Stuart and Gail, so richly deserved” John and Angela Befriended is a wonderful charity which has made my life so much better, we are so delighted Gail has won this award, Maureen Today was a wonderful celebration of the coronation – thank you, zoe We are so delighted that this award recognises all the work that Stuart and Gail and all the volunteers put into Befriended, we appreciate all that befriended does for us. Chris “Today I came for the first time and was very nervous, i have not left my flat since my husband died 16 months ago. I have had a wonderful time. Thank you” Jan ## **Befriended Bus Trips** The idea of Befriended bus trips came from a number of clients saying that they never leave Burgess Hill or outlying villages and miss going to the theatre. On August 2[nd] Befriended organised a double decker bus to take a group of 52 people to Chichester Theatre to see Sound of Music. But, we did not just go to the theatre we made a day of it and went for lunch enroute. Thanks to very generous donations and a grant, the cost of the day was covered. “What a wonderful day” says Chris, “I have not seen a show for over 35 years and it brought back so many memories”. “Thankyou for a fabulous outing, everything was thought of, even a snack for the interval” “My life is never the same since belonging to Befriended, I cannot believe at 93 I was able to see my favourite show”. As a result of befriended bus trip we had 16 new clients come to the August Tea Party who are now regular attendees at other befriended activities. ## **Referrals** In 2022-2023 we received 52 referrals for Befriended services. All of these were actioned, matched with a befriender, attended a bereavement course or a balance class. ## **Volunteers** In 2022-2023 we processed, completed DBS and trained 16 new volunteers for one to one befriending or chaplaincy. Other new volunteers joined the teams also. Throughout the year our volunteers are invited to our celebration events and given a special thank you. Page 11 ## **BEFRIENDED** ## **TRUSTEES' REPORT (CONTINUED)** ## **External media exposure 2022/23** April 23 Chichester Diocese Magazine article April 23 BBC Sussex - Interview on Radio May 23 BBC NEWS at One. Interviewed about Befriended May 23 Mid Sussex Times article about Coronation Champions award June 23 Premier Radio - interview on Befriended July UCB Radio - Interviewed to talk about story of Befriended Sept 23 premier Radio Interview about bereavement ## **Financial review** Income for the year amounted to £ 86,314 (2022: £31,018) and expenditure £60,617 (2022: £40,180). The surplus was added to funds brought forward, with general funds being £43,677 at the year end. Grants received from: Sussex Foundation Hurst Charity Mid Sussex District Council Allen Lane Tesco Generous donations for Blanket project Anonymous Legacy of £42,000 received Sept 23 We awarded our 86 year old finance volunteer with a certificate of thanks for managing Befriended finances over the last 5 years. We have opened a new bank account enabling us to do online banking. ## **Going concern** After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Page 12 BEFRIENDED TRusfEES' REPORT (CONTINUED) Statement ol Responslbllltles The trustees are responsible for preparlng the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards {United Kingdom Generally Accepted Accountlng Prartice) and appllcable law and regulatlons. The law applicable to charities requires the trustees to prepare financial statements for each financial year whlch give a true and falr view of the state of affalrs of the charlty and of the incoming resources and application of resour￿ of the tharity for that period. In preparing these finènclal statements, the trustees are requlred to: selert sultable accountlng pollcles and then apply them consistentlv* observe the methods and principles in the Charities SORP; make judgements and estimates that are reasonable and prudent. state whether applicable accountlng standards have been followed. subjert to any material departures disdosed and explained in the finanaal statements; and prepare the financial statements on the going concem basls unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose wlth reasonable accuracy at any time the finanaal position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responslble for safeguardlng the assets of the charlty and hence for taklng reasonabbe steps for the preventlon and detertlon of fraud and other Irregularlties. The annual report was approved by the trustees of the charfty on 9 July 2024 and 51gned on Its behalf by: stuart Millar Trustee Page 13 ## **BEFRIENDED** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BEFRIENDED** I report to the trustees on my examination of the accounts of Befriended for the year ended 30 September 2023. ## **Responsibilities and basis of report** As the charity trustees of Befriended you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the Befriended'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 145(5)(b) of the Act. ## **Independent examiner’s statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of Befriended as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting 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 is 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. ...................................... G W Schulz ACMA Independent Examiners Ltd 2 Broadbridge Business Centre Delling Lane Bosham Chichester West Sussex PO18 8NF 9 July 2024 Page 14 ## **BEFRIENDED** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2023** |**Note**
**Unrestricted**
**funds**
**£**
**Income and Endowments from:**
Donations and legacies
2
60,424
Investment income
3
47
Total income
60,471
**Expenditure on:**
Charitable activities
4
35,976
Total expenditure
35,976
Net
income/(expenditure)
24,495
Gross transfers between
funds
(50)
Net movement in funds
24,445
**Reconciliation of funds**
Total funds brought
forward
19,232
Total funds carried
forward
10
43,677|**Restricted**
**funds**
**£**
25,843
-
25,843
24,641
24,641
1,202
50
1,252
5,000
6,252|**Total**
**2023**
**£**
86,267
47
86,314
60,617
60,617
25,697
-
25,697
24,232
49,929|**Total**
**2022**
**£**
31,018
-| |---|---|---|---| ||||31,018| ||||40,180| ||||40,180| ||||(9,162)
-| ||||(9,162)
33,394| ||||24,232| The notes on pages 17 to 24 form an integral part of these financial statements. Page 15 BEFRIENDED BALANCE SHEET AS AT 30 SEPTEMBER 2023 2023 2022 Note Current aMets Debtors Cash at bank and In hand 2,S63 825 50,531 27,319 Credltors: Amounts f•lllng due wlthln one year Net assets 602 Funds of the charlty: Rostrlcted lTrcom• fund* Restritted funds 6,252 5,000 Unrestrlcted Income fund• Unrestricted funds Total fund• io The flnanclal statements on pages IS to 24 were approved by the trustees, and uthorised for issue on 9 July 2024 and slgned on thelr behalf by: Stuart Millar Trustee The notes on pages 17 to 24 form an integral part of these finanaal Statements. Page 16 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023** ## **1 Accounting policies** ## **Statement of compliance** The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Basis of preparation** Befriended meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Income and endowments** Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability. ## _**Donations and legacies**_ Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured. ## _**Grants receivable**_ Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released. ## _**Gift aid**_ Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. ## _**Interest receivable**_ Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. Page 17 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **Expenditure** All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. ## _**Charitable activities**_ Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. ## **Tangible fixed assets** Individual fixed assets costing £1,000 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. ## **Depreciation and amortisation** Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows: ## **Asset class** Computer equipment **Depreciation method and rate** 33% on cost ## **Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. ## **Liabilities** Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Page 18 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees. Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose. ## **Pensions and other post retirement obligations** The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. ## **2 Income from donations and legacies** |**Unrestricted funds**

**Designated**
**£**
**General**
**£**
Donations and legacies;
Donations
-
15,529
Legacies
42,000
-
Gift aid reclaimed
-
2,395
Grants, including capital
grants;
Grants
-
500
42,000
18,424|**Restricted**
**funds**
**£**
6,843
-
-
19,000
25,843|**Total**
**2023**
**£**
22,372
42,000
2,395
19,500
86,267|**Total**
**2022**
**£**
20,493
-
825
9,700| |---|---|---|---| ||||31,018| ## **3 Investment income** |Interest receivable and similar income;
Interest receivable on bank deposits|**Unrestricted**
**funds**
**General**
**£**
47|**Total**
**2023**
**£**
47| |---|---|---| Page 19 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **4 Expenditure on charitable activities** |**Note**
Events
Advertising/Promotional
Postage, printing
& stationery
Equipment and
computer
Telephone
Insurance
Subscriptions
Professional fees
Training
Sundry expenses
Bank charges
Independent
examination
Depreciation,
amortisation and
other similar
costs
Staff costs
6|**Unrestricted**
**funds**
**General**
**£**
7,017
598
2,083
883
229
397
144
727
455
382
203
600
-
22,258
35,976|**Restricted**
**funds**
**£**
4,043
-
-
1,850
-
-
-
2,748
-
-
-
-
-
16,000
24,641|**Total**
**2023**
**£**
11,060
598
2,083
2,733
229
397
144
3,475
455
382
203
600
-
38,258
60,617|**Total**
**2022**
**£**
4,029
-
3,683
902
421
377
288
754
-
51
90
540
982
28,063| |---|---|---|---|---| |||||40,180| ## **5 Trustees remuneration and expenses** Gail Millar, a trustee, received remuneration of £34,571 as CEO of the charity (2022: £26,000) and benefits in kind in the form of pension payments of £1,037 (2022: £780). The accountancy practice owned by a trustee, Mr N Baldwin, provided professional services during the year amounting to £178 (2022: £381). The only other payments made to the trustees, or any person connected with them, consisted of reimbursements of expenditure incurred on behalf of the charity in furthering the charity's objects. Page 20 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **6 Staff costs** The aggregate payroll costs were as follows: |**6 Staff costs**
The aggregate payroll costs were as follows:||| |---|---|---| |**Staff costs during the year were:**
Wages and salaries
Pension costs|**2023**
**£**
37,221
1,037
38,258|**2022**
**£**
27,283
780| |||28,063| The monthly average number of persons (including senior management team) employed by the charity during the year expressed as full time equivalents was as follows: |Staff
**7 Debtors**
Accrued income
Other debtors
**8 Creditors: amounts falling due within one year**
Other taxation and social security
Other creditors
Accruals|**2023**
**No.**
2
**2023**
**£**
2,395
168
2,563
**2023**
**£**
2
-
600
602|**2022**
**No.**
1| |---|---|---| |||**2022**
**£**
825
-| |||825| |||**2022**
**£**
2,217
330
540| |||3,087| Page 21 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **9 Pension and other schemes** ## **Defined contribution pension scheme** The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to - £1,037 (2022 £780). Contributions totalling £Nil (2022 - £91) were payable to the scheme at the end of the year and are included in creditors. Page 22 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **10 Funds** |**10 Funds**|| |---|---| |**Unrestricted funds**
**_General_**
General Funds
**_Designated_**
Designated fund
**Total unrestricted**
**funds**
**Restricted funds**
Staff fund
Bus trip fund
Blankets fund
Befriended Balance
fund
**Total funds**
**Unrestricted funds**
**_General_**
General Funds
**Restricted funds**
Sussex Community
Foundation
Staff fund
**Total funds**|**Balance**
**at 1**
**October**
**2022**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Transfers**
**£**
**Balance**
**at 30**
**September**
**2023**
**£**
19,232
18,471
(35,976)
(50)
1,677
-
42,000
-
-
42,000
19,232
60,471
(35,976)
(50)
43,677
5,000
16,000
(16,000)
-
5,000
-
1,835
(1,850)
15
-
-
4,008
(4,043)
35
-
-
4,000
(2,748)
-
1,252
5,000
25,843
(24,641)
50
6,252
24,232
86,314
(60,617)
-
49,929
**Balance at**
**1 October**
**2021**
**£**
**Incoming**
**resources**
**£**
**Resources**
**expended**
**£**
**Balance at**
**30**
**September**
**2022**
**£**
23,394
26,018
(30,180)
19,232
-
5,000
(5,000)
-
10,000
-
(5,000)
5,000
10,000
5,000
(10,000)
5,000
33,394
31,018
(40,180)
24,232| ||| Page 23 ## **BEFRIENDED** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 (CONTINUED)** ## **11 Analysis of net assets between funds** |Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets|**Unrestricted funds**
**General**
**£**
**Designated**
**£**
2,279
42,000
(602)
-
1,677
42,000
**Unrestricted funds**
**General**
**£**
**Designated**
**£**
22,319
-
(3,087)
-
19,232
-|**Restricted**
**funds**
**£**
6,252
-
6,252
**Restricted**
**funds**
**£**
5,000
-
5,000|**Total funds**
**at 30**
**September**
**2023**
**£**
50,531
(602)| |---|---|---|---| ||||49,929| ||||**Total funds**
**at 30**
**September**
**2022**
**£**
27,319
(3,087)| ||||24,232| Page 24