CHARITY REGISTRATION NUMBER.. 1184691
Bethel Free Church
Unaudited Financial Statements
31 December 2023
BOHORUN & CO LTD
Chartered Certified Accountants
6 Howley Park Business Village
Pullan Way
Leeds
England
LS27 OBZ

Bethel Free Church
Financial Statements
Year ended 31 December 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Bethel Free Church
Trustees, Annual Report
Year endod 31 December 2023
The Iruslees present their report and the unaudited financial statements of the charity for the year
ended 31 December 2023.
Reference and administrative details
Registerad charity nama
Bethel Free Church
Charity registration number
1184691
Principal office
Bethel Free Church - Leeds CIO
Fourteenth Avenue
Leeds
LS12 1LE
The trustees
M Donoghue
J Pe61
E Reeve
G Reeve
A sea￿h for others to seNe
Independent examiner
D P Bohorun FCCA FCMI
6 Howley Park Business Village
Pullan Way
Leeds
England
LS27 OBZ

Bethel Free Church
Trustees, Annual Report (conllnuedj
Year ended 31 December 2023
Structure* governance and management
Bethel Free Church- Leecls is a non-profit Charitable Incorporated Organisalion and is registered with
the Charity Commission for England and Wales under number 1184691.
A list of the current Trustees Can be found above. Ils principal place of business is.,
Bethel Free Church - Leeds CIO
Fourteenth Avenue
Leeds LS12 1 LE
Organisatlonal Structure
Bethel Free Church Leeds CIO is governed by ils conslilulional documents, including an 'Expression
of our Church practice and Christian ethics. sialement, filed with the Charity Commission for England
and Wales from ils inception.
By conslilulion Bethel Free Church - Leeds CIO must have a minimurn of three Trustees. All new
Charity Trustees musl be appointed by a resolLJlion passed al a properly convened meeting of the
Charity Trustees. In selecting individuals for appointment as Charity Trustees. the Charity Trustees
must have regard lo the skills. knowledge and experience needed for the effective adminislralion of the
CIO. All Charity Trustees musl subscribe and adhere lo. in belief and lifestyle, the Slalemenl of Faith.
Governance and Management
Policy and strategic decisions are referred lo and made by the Trustees at properly Constituted
Meetings or electronic communications when the subject maller allows. Decisions are taken a¢cording
lo a 600/0 majority of voles of those eligible lo vole al that meeting. Day to day decisions aTe delegated
lo the Church Elder and Church Members in line with agreed principals and objectives.
A potential conflict of interests has been identified following Charity Commission training.. in as much
as, Liz and Giles Reeve are a married Couple and therefore, il could appear, that either one could exert
inappropriate or disproportionate influence upon the other's decisions. 11 is agreed by Janel Peel and
myself that, whilst il is to be expected and hoped that they will discuss Trusts matters between
themselves outside of formal Trustees meetings, much as any Trustee may, we are confident that their
individual allegiance and commitment lo God first and foremost, coupled with their respect for each
other, will result in them expressing their own views and decisions in regard to Trust mallers.
Risk Management
The Trusle&s have identified the major strategic risks to which Bethel Free Church - Leeds CIO is
exposed and has established controls and actions to miligale them. Risk Management is carried out
annually and is monitored at each of the Trustees quarterly Meetings.
The Trustees lake all reasonable steps lo moderate and manage the potential risks along with
business and financial risks.

Bethel Free Church
Trustees. Annual Report (¢onlinyerlJ
Year ended 31 December 2023
Objectlves an(1 actlvltles
Objectives..
The Objectives of the CIO are. for the public benefit.. the advancement of the Christian faith in Leeds in
accordance with the Slalemenl of Faith and such other parts of the United Kingdom and the world as
the Charity Trustees may from time to lime decide.
Activitias:
Although we remain conscious that although the risk of Covid 19 has now been assigned lo that of
other infectious diseases and newer public health issues have arisen, in particular in regard to mental
health. and will continue lo be identified, we have, more or less returned to pre cowd levels of activity
where volunteers and time allow.. A plan to open up the Church as a 'warm space. under the Local
Authority scheme was unable lo go ahead as we were unable lo obtain advice from them in regard to
our kitchen facilities in lime. In principle, improvements were agreed and plans lo upgrade the kitchen
area are now in place and relevant members are undertaking training in the necessary Food Hygiene
Certificates.
Other actlvltles:
Distribution of 600 'Good News, papers each month lo local families.
Rotsted personal visits 10 170 families who have been ¢onla¢ted via this general distribution and
wish contact with someone from the church.
Throughout the year a rnonthly book-table, offering free Bibles and Christian Books look place in
the local Town Street. This ¢onlinues to be popular with many local families and individuals, both UK
and world Citizens, and by God's grace we intend lo continue it as an ongoing service to these peoples
from differing cultures, communities and countries whom we would not meet in our normal dislribulion
area. Although sometimes our regular liming conflicts with another group there have been no issues
and we respect each otherfs right and desire lo be there.
A themed Children's Book Table has been run al the end of each school-lerm where families and
local children have been invited lo find a reading or colouring book for use in the school holidays.
Books for the parents have also been freely available and Bibles on request.
Bethel look part in the'Leeds City of Culture, day and a'MacMillian' Coffee afternoon.
Mike has continued taking assemblies al a local primary school. where he is also a Governor with
lead responsibility for safeguarding.
Mike continues to support local primary schools lo resist any allempls by radical groups to press
their views on school policies and practices that would have been damaging lo the pupils and staffs
mental and emotional wellbeing and allended the local'anli- knife and organised crime inilialives.
Bethel provided an inlera¢live Bible Exhibition for the local school and Workbooks for RE on
Chrislianily lo assist teachers wilh minimal preparation for the Christian part of the syllabus.
Bethel has used ils links and contacts lo provide an opportunity for residential groups from the
school and staff at a reduced cost, bul these have not yet been taken up. The member of staff
currently responsible is due lo retire and this offer will be made again once the new person has been
identified.
Bethel was again able lo be a conduit for the distribution of Christma8 presents for families in need
from the Sainsbury stores Co1￿ction scheme.

Bethel Free Church
Trustees. Annual Report (continue
Year ended 31 December 2023
Mike undertakes occasional leadership of a local walking group for those men who are s(￿1811Y
isolated and al risk of self-harm Isuicide amongst young men is reported to be in top 1 OOA for England).
Mike is available lo lake Funeral sejvices of individuals who had some association with Bethel if
the family requests that we undertake this last acl for them. This offered free as many families struggle
lo pay for the basic funeral, even so many are now diverted into the low-cosl ¢rem8lion service
approach. This is now raising issues regarding the relalive's unfulfilled bereavement and Bethel
members are sought OLJI for comfort, guidan￿ and emotional support. Where more expert support is
required people are supported to a¢￿sS these. Any monies forthcoming lo the chur¢h or individuals
from offering Funerals are paid into Ihe Church account.
Mike has had lo be extensively involved with those 8llending church in-. resolving inheritance
claims.. searching for lost relatives., encouraging people lo make Wills., supporting those who appear lo
have been tricked into coming lo UK on promise of non-exisling work and liaising with Immigration
Department when required.
Telephone and email support is made available lo anyone in the Community who needs il and
where appropriate fa¢e lo face meetings look place.
General Sunday services and midweek meetings remained open lo all adults who wished lo allend
and could respect others, rights lo be present and not feel intimidated.
'Sunday School,
Limited and lime sensitive financial SLJPPOrt lo those known lo the church whose income does not
meet their needs eg. Paying a phone bill lo allow continued communication and a¢coss to Universal
Credit ac¢ounls.
Advice and assistance in ensuring homes are warm, dry and safe.
Arbilralion between neighbours to reduce social tension and avoid escalation of violence.
Information sharing {CCTV footage) with the Police lo identify possible perpetrators and solve
clime.

Bethel Free Church
Trustees. Annual Report (conllnuedj
Year ended 31 December 2023
Achievements and perfomiance
Further lo those outlined above and in furtherance of our duty lo God lo meet the whole needs of
people and not just spiritual. Bethel Free Church- Leeds CIO, has used every opportunity available to
support those in the Community who have sought or needed emotional, mental and spiritual support
and guidance especially at weekends or holidays ￿en the professional agencies are unavailable.
Ulilizing new and traditional methods, we have sought all those who allend lo become'good
neighbours, or friends, lo any in need whilst endeavouring lo protect those volunteers offering such
services from over commitment or exploilalion.
The Elder and pastoral team have also.. continued to 8UPPOrt one family through the Family Court
process,. engaged with Children's Services or Schools on behalf of children and families lo ensure
fairness and understanding., supported individuals into work., continLJed lo raise the difficulty local
families have of obtaining inexpensive Photo ID, as the local Agency failed after one Suc￿sS to work
wilh a private company offering such services.
Bethel has been invited lo lake a major part in the local Community Days in 2024.
Throughout 2023, Bethel saw an incre8se in those attending who originate from outside the UK and
who were unknown lo each other before allending. We have. by therefore become in 'inlernalional
church, and created a'family, where people feel welcomed, supported and encouraged.
11 is rare for anyone who comes into the church for the first lime not lo have some complicating issues
and whilst our first priorily lo spread the Chrislian message. we believe wo are followng the Lord's
example of His love lo all in seeking lo address their whole needs.
Consequently, by God's grace, we are able lo continue to serve the Armley and New Wortley
Communities in His Name and are a re¢ognised, respected and ￿ceiVed addition to the Community.
Financial review
The Iruslees submit the financial slalemenls for the year ended 31 December 2023. The Stslemenl of
Financial Activities shows a deficit of £1,56212022". surplus £4.494) which is unreslricled. Funds of the
Trust at 31 December 2023 amount to £146,56012022.. £148,122).
The trustees, annual report was approved on 14 October 2024 and signed on behalf of the board of
Iruslees by..
M Donoghue
Trustee

Bethel Free Church
Indepèndent Examiner's Report to the Trustees of Bethel Free Church
Year ended 31 December 2023
report to the trustees on my examination of the financial statements of Bethel Free Church I'lhe
chariy) for the year ended 31 December 2023.
Responsibilities and basis of report
As the Iruslees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Chaiilies Act 20111'lhe Acl'l.
I report in respect of my examination of the charity's financial slalemenls 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 145151{bl of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come lo my attention in
connection with the examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the charity as required by section 130 of the
Act.. or
the financial slalemenls do not accord with those records., or
the financial statements do not comply with the applicable requirements Concerning the form
and content of accounts sel out in the Charities IAccounls 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 mallers in connection with the examination to
which allenlion should be drawn in this report in order lo enable a proper understanding of the
accounts lo be reached.
Prik3511 Bolioiun IOct23,1024 14-.30GMT+ll
D P Bohorun FCCA FCMI
Independent Examiner
6 Howley Park Business Village
Pullan Way
Leeds
England
LS27 OBZ

Bethel Free Church
Statement of Financial Activities
Year ended 31 December 2023
2023
Unrestricted
funds Total funds Total funds
2022
Note
Income and endowments
Donations and legacies
Charitable activities
Investment income
6,725
4,532
6,725
4,532
9,334
5,813
Totsl income
11,263
11,263
15,147
Expendlture
Expenditure on charitable activities
Total expenditure
12,825
12,825
12,825
10,653
12,825
10.653
Net lexpenditurellincome and net movement in funds
11.5621
11,5621
4,494
Reconciliation of funds
Total funds broughl foward
Total funds carried foNiard
148,122
148,122
143,628
148,122
146,560
146,560
The slalemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 9 to 15 form part of these finanelal $tatsmants.

Bethel Free Church
statement of Financial Position
31 December 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
13
126,229
126.536
Current assets
Debtors
Cash al bank and in hand
14
4.598
17,618
22,216
21,576
21,576
Crodltors.. amounts falllng due wlthin one year
Net current assets
1.245
630
20,331
21,586
148,122
Totsl assets less current liabilities
146,560
146,560
Net assets
148,122
Funds of the charlty
Unr&slricled funds
146,560
148.122
148.122
Total charity funds
16
146,560
These financial statements were approved by the board of Iruslees and aulhorised for issue on 14
October 2024, and are signed on behalf of the board by..
M Donoghue
Trustee
The notes on pages 9 to 15 form part of these fin8nclal statem8nts.

Bethel Free Church
Notes to the Financial Statements
Year ended 31 December 2023
General Information
The ¢harily is a public benefit entity and a registered charity in England and Wales and is
unincorporated. The address of the principal office is Bethel Free Church
Leeds CIO,
Fourteenth Avenue. Leeds. LS12 1 LE.
Statement of compliance
These financial stslemenls have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable lo charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities
SORP {FRS 1021) and the Charities Act 2011.
Accountlng pollcles
Basis of preparation
The financial slalemenls have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al fair
value through income or expenditure.
The financial slalemenls are prepared in sterling, which is the functional currency of the enlily.
Going concern
There are no material uncertainties about the charills ability to continue.
Judgements and key sources of estimation uncertalnty
The preparation of the financial slalemenls requires management lo make judgements,
eslimales and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, in¢luding expe¢talions of
future events that are believed lo be reasonable under the circumstances.
Fund accounting
Unreslricled funds are available for use al the discretion of the trustees lo further any of the
charitls purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Reslricled funds are subjected lo reslriclions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of ￿ sub-classes.. restricted income funcls or
endowment funds.

Bethel Free Church
Notes to the Financial Statements (conlinued)
Year ended 31 December 2023
Accounting pollcles (contlnued)
Incoming resources
All incoming resources are included in the slalemenl of financial aclimlies when enlillement has
passed lo the charity.. il is probable that the economic benefits associated with the transaction will
flow lo the charity and the arnounl can be reliably measured. The following specific policies are
applied lo particular Categories of in¢ome'.
income from donations or grants is recognised when there is evidence of enlillement to the
gift. receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillement is established.
income from donated goods is measured al the fair value of the goods unless this is
impracli¢al lo measure reliably, in which case the value is derived from the cost lo the donor
or the eslimaled r¢sale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from conlr2cls for the supply of setvitts is recognised Mrilh the delivery of the
contracted service. This is ¢lassified as unreslricled funds unless there is a contractual
requirement for il to be spent on a particular purpose and returned if unspent, in which case
il may be reg8rded as reslricled.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classrfied under headings of the slalement of
financial activities lo which It relates..
expendFture on raising funds includes the costs of all fundraising aclNilies, events, non-
charitable trading aclivilies, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further ils charitable aims for the benefit of ils beneficiaries, including those
support costs and Costs relating lo the governance of the charity apportioned lo charitable
aclivilies.
other expenditure includes all expenditure that is neither related lo raising funds for the
charity nor part of ils expendiluro on charitable aclivilies.
All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
allribulable lo a single activity are allocated directly lo that aclivily. Shared costs are apportioned
between the aclivilies they contribute lo on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded al cost, and subsequently staled al cost less any
accumulated depreciation and impairment losses. Any tangible assets carried al revalued
amounts are recorded al the fair value al the dale of revaluation less any subsequent
accumulated depreciation and SLJbsequenl accumulated impairment losses.
10

Bethel Free Church
Notes to the Financial Statements (conllnuad)
Year ended 31 December 2023
Accountlng pollcles {contlnvedJ
Tangible assets (conllnuedj
An increase in the carrying amount of an asset as a result of a revaluation, is rewgnised in other
recognised 9ains and losses. unless il reverses a charge for impairment that has pieviously been
recognised as expenditure within the slalemenl of financial aclivilies. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other re¢ognised gains and losses,
except lo which il offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial aclivilies.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less ils residLJal
value, over the useful economic life of Ihal asset as follows..
Equipment
200A reducing balance
Impairment of flxed assets
A review for indicators of impairme￿1 is carried out al each reporting dale, with the recoverable
amount being estimated where such indicators exist. Where the Carrying value eX￿edS the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal al each reporting dale.
For the purposes of impaimienl testing, when il is not possible lo estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amoLJnl of the cash-
generating unil to which the asset belongs. The cash-generaling Ltnil is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment lesling of goodwill, the goodwill acquired in a business ¢ombinalion is, from the
acquisition dale, allocated to each of the cash-generaling units that are expected lo benefit from
the synergies of the combillalion, irrespective of whether other assets or liabilities of the charity
are assigned lo those units.
Flnanclal instruments
A financial asset or a financial liability is recognised only when the charity becomes a party lo the
contractual provisions of the inslrumenl.
Basic financial instruments are initially recognised al the amount receivable or payable in¢luding
any related transaction costs.
Current assets and current liabilities are subsequenlly measured al the cash or other
consideTalion expected to be paid or received and not discounted.
Debt instruments are subsequently measured al amortised cost.
Where investments in shares are publicly traded or their fair value can otherwse be measured
reliably, the investment is subsequently measured al fair value wlh changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured al
cost less impairrnenl.

Bethel Free Church
Notes to the Financial Statements (toijtinued)
Year ended 31 December 2023
A¢countlng policies (Collllnued)
Fillancial instrum&nts (eonlinuerl)
Other financial inslrumenls, including derivatives. are initially recognised al fair value, unless
payment for an asset is deferred beyond normal business terms or financed al a rale of interest
that is not a market rate. in which case the asset is measured al the present value of the future
payments discounted al a market rate of interest for a similar debt inslrumenl.
Other financial instruments are subsequently measureé al fair value, with any changes
recognised in the slalemenl of financial activities, with the eX￿pIlOn of hedging instruments in a
designated hedging relationship.
Financial assets that are measured al cost or amortised cost are reviewed for ohjeclive evidence
of impairment al the end of each reporting dale. If there is objective evidence of impairment, an
impairment loss is re¢ognised under the appropriate heading in the slalemenl of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other frnancial assets that are
individually signilicanl, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characlerisli¢s.
Any reversals of impaimienl are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carryin9 amount would
have been had the impairment not previous￿ been recognised.
Donations and legacies
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Donations
Donations
3,225
3,225
7.334
7,334
Grants
Grants
3,500
6.725
3,500
6.725
2,000
9,334
2,000
9,334
Charitable activities
Unrestricted Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Other ineome from charitable activities
4,532
4,532
5.813
5,813
Investment income
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Bank interest receivable
12

Bethel Free Church
Notes to the Financial Statements (coyjtinued)
Year ended 31 December 2023
Expendlturo on charltable actlvltlos by fund type
Unreslricled Total Funds Unreslricled Total Funds
Funds
2023
Funds
2022
Charitable Activities
Support costs
11.918
907
11,918
907
9.699
954
9,699
954
12,825
12,825
10,653
10,653
Expendlture on charltable actlvltles by actlvity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Charitable A¢liwlies
Governance costs
11,918
11,918
907
9,699
954
907
11,918
S07
12,825
10,653
Net lexpenditurellincome
Nel lexpendilurellincome is staled after chargingl{¢redilingl'.
2023
2022
Depreciation of tangible fixed assets
307
384
10. Independent examlnatlon fees
2023
2022
Fees payable lo the independent examiner for..
Independent examination of the financial slalemenls
630
630
11. Stsff costs
The average head count of employees during the year was Nil {2022.' Nill.
No employee re￿iVed employee benefits of more than £60.000 during the year {2022'. Nill.
12. Trustee remuneration and expenses
No remuneration or other benefits from employment with the ¢harily or a related enlily were
received by the Iruslees.
13

Bethel Free Church
Notes to the Financial Statements (conllnuerl)
Year ended 31 December 2023
13. Tanglble fixed assots
Freehold
property Equipment
Total
Cost
At 1 January 2023 and 31 December 2023
Depreclatlon
Al 1 January 2023
Charge for the year
At 31 December 2023
125,000
3,000
128,000
1,464
307
1,464
307
1,771
1,771
Carrylng amount
At 31 December 2023
125,000
125,OQO
1.229
1,536
126,229
126,536
Al 31 December 2022
14. Debtors
2023
2022
Other debtors
4.598
15. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
Other Creditors
630
615
630
1,245
630
16. Analysls of charltable funds
Unrestricted funds
Al
1 January 202
At
31 Decembar
2023
Income Expenditure
General funds
148,122
11,263
112,8251
146,￿0
Al
1 January 202
Al
31 December
2022
Incomo Expenditure
General funds
143.628
15,147
{10.653)
148,122
14

Bethel Free Church
Notes to the Financial Statements (Conllntsedj
Year ended 31 De¢ember 2023
17. AnaSysls of net assets between funds
Unrestlicted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net a55ets
126,229
21,576
11.2451
146,560
126,229
21,576
11,245)
146,560
Unreslricled Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
126,536
22,216
16301
148,122
126,536
22.216
16301
148,122
15