Charity registration number: 1185118 **BE GLOBAL FOUNDATION TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025** Harris Accountancy Services Limited Cobalt Square 83 Hagley Road Birmingham West Midlands B16 8QG ## **Be Global Foundation Contents** ||**Page**| |---|---| |Trustees' Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Balance Sheet|5| |Notes to the Financial Statements|6—9| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities|10—11| **Be Global Foundation** ## **Trustees' Report For The Year Ended 31 July 2025** The trustees present their report and the financial statements for the year ended 31 July 2025. ## **Objectives and Activities** ## **Aims and Objectives** To advance such charitable purposes (according to the law of England and Wales) as the trustees see fit from time to time by the provision of grants in particular but not limited to the following charitable purposes: - the advancement of health or the saving of lives; - the prevention or relief of poverty and financial hardship; and - the advancement of education. ## **Structure, Governance and Management** ## **Governing Document** The charity is controlled by its governing document, a deed of trust, and constitutes a Charitable Incorporated Organisation, as defined by the Charities Act 2011 (the 2011 Act). ## **Reference and Administrative Details** ## **Trustees** Mr Marc Wright Ms Susan Elizabeth Smith Mr Christopher Kenneth Turner (appointed 24/07/2025) Ms Yu-lin Chen ## **Charity Number** 1185118 ## **Principal Address** Flat 8 Westwood House Westwood Park Droitwich Worcestershire WR9 0AD ## **Independent Examiner** Sajjad Jaffer FCCA Harris Accountancy Services Limited Chartered Certified Accountants Cobalt Square 83 Hagley Road Birmingham West Midlands B16 8QG Page 1 **Be Global Foundation Trustees' Report (continued) For The Year Ended 31 July 2025** The trustees' report was approved by the board of trustees and signed on its behalf by: Ms Yu-lin Chen Trustee 20/05/2026 Page 2 ## **Be Global Foundation Independent Examiner's Report to the Trustees of Be Global Foundation For The Year Ended 31 July 2025** I report to the trustees on my examination of the accounts of Be Global Foundation (the Trust) for the year ended 31 July 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Trust 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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies. 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 the Trust 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 applicable requirements concerning the form and contents 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. Sajjad Jaffer FCCA 20/05/2026 Harris Accountancy Services Limited Chartered Certified Accountants Cobalt Square 83 Hagley Road Birmingham West Midlands B16 8QG Page 3 ## **Be Global Foundation Statement of Financial Activities For The Year Ended 31 July 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Investments
**4**
**EXPENDITURE ON:**
Raising funds
**5**
Charitable activities:
**5**
Donations
Administrative Expenses
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**11**|**2025**
**Unrestricted**
**funds**
**£**
280,069
1,541|**2024**
**Unrestricted**
**funds**
**£**
389,904
158| |---|---|---| ||281,610|390,062| ||(6,302 )
(218,007 )
(51,354 )|(1,357 )
(239,518 )
(102,841 )| ||(275,663 )|(343,716 )| ||5,947|46,346| ||5,947
123,028|46,346
76,682| ||128,975|123,028| The notes on pages 6 to 9 form part of these financial statements. Page 4 ## **Be Global Foundation Balance Sheet As At 31 July 2025** |**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**11**
On behalf of the board|**2025**
**Unrestricted**
**funds**
**£**
130,475|**2024**
**Total**
**funds**
**£**
125,263| |---|---|---| ||130,475
(1,500 )|125,263
(2,235 )| ||128,975|123,028| ||128,975|123,028| ||128,975|123,028| ||128,975|123,028| ||128,975|123,028| |||| Ms Yu-lin Chen Trustee 20/05/2026 The notes on pages 6 to 9 form part of these financial statements. Page 5 **Be Global Foundation Notes to the Financial Statements For The Year Ended 31 July 2025** ## 1. **General Information** Be Global Foundation is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1185118 . The principal address is Flat 8 Westwood House, Westwood Park, Droitwich, Worcestershire, WR9 0AD. ## 2. **Accounting Policies** ## 2.1. **Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. ## 2.2. **Incoming Resources** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## 2.3. **Resources Expended** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## 2.4. **Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## 3. **Income from Donations and Legacies** |Donations and gifts
Gift aid|**2025**
**Unrestricted**
**funds**
**£**
203,618
76,451|**2024**
**Unrestricted**
**funds**
**£**
313,235
76,669| |---|---|---| ||280,069|389,904| ## 4. **Investment Income** Page 6 ## **Be Global Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025** |Bank interest receivable
5.
**Analysis of Expenditure**
Raising funds
Donations
Administrative Expenses
Raising funds
Donations
Administrative Expenses
6.
**Support Costs**
Employee costs
Premises expenses
General administration
Governance costs||**Activities**
**undertaken**
**directly**
**£**
-
218,007
-||**2025**
**Unrestricted**
**funds**
**£**
1,541|**2024**
**Unrestricted**
**funds**
**£**
158| |---|---|---|---|---|---| |||||**Support costs**
(see note 6 )
**£**
6,302
-
51,354|**2025**
**Total**
**£**
6,302
218,007
51,354| |||218,007||57,656|275,663| |||**Activities**
**undertaken**
**directly**
**£**
-
239,518
-||**Support costs**
(see note 6 )
**£**
1,357
-
102,841|**2024**
**Total**
**£**
1,357
239,518
102,841| |||239,518||104,198|343,716| |||**Raising**
**funds**
**£**
-
-
6,302
-|||**2025**
**Total**
**£**
35,166
8,860
11,448
2,182| |||6,302|51,354||57,656| Page 7 ## **Be Global Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025** |Employee costs
Premises expenses
General administration
Interest payable
Governance costs
7.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
8.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
Other pension costs|**Raising**
**funds**
**£**
-
-
1,357
-
-|**Administrative**
**Expenses**
**£**
63,501
12,495
19,856
982
6,007
102,841
**2025**
**£**
600
**2025**
**£**
28,708
597
29,305|**2024**
**Total**
**£**
63,501
12,495
21,213
982
6,007| |---|---|---|---| ||1,357||104,198| ||||**2024**
**£**
600| ||||**2024**
**£**
42,000
1,073| ||||43,073| No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. ## 9. **Average Number of Employees** Average number of employees during the year was: 1 (2024: 1) ## 10. **Creditors: Amounts Falling Due Within One Year** |Other creditors
Taxation and social security
Accruals and deferred income|**2025**
**£**
-
-
1,500
1,500|**2024**
**£**
49
686
1,500| |---|---|---| |||2,235| Page 8 ## **Be Global Foundation Notes to the Financial Statements (continued) For The Year Ended 31 July 2025** ## 11. **Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1**
**August 2024**
**£**
123,028|**Income**
**£**
281,610|**Expenditure**
**£**
(275,663 )|**As at 31 July**
**2025**
**£**
128,975| |---|---|---|---|---| ||123,028|281,610|(275,663 )|128,975| ||**As at 1**
**August 2023**
**£**
76,682|**Income**
**£**
390,062|**Expenditure**
**£**
(343,716 )|**As at 31 July**
**2024**
**£**
123,028| ||76,682|390,062|(343,716 )|123,028| ## 12. **Transactions with Trustees** None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year. No trustee expenses have been incurred. ## 13. **Related Party Disclosures** During the year, the charity received donations of £200,000 from one of its trustees, Yu-lin Chen. Page 9 ## **Be Global Foundation Detailed Statement of Financial Activities For The Year Ended 31 July 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations and gifts
Gift aid
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Raising funds**
Event costs
**Charitable Activities:**
**Donations**
Donations paid
**Administrative Expenses**
Wages and salaries
Employers pensions - defined benefits scheme
Subcontractor costs
Travel and subsistence expenses
Rent & Service charges
Rates & Water
Light and heat
Insurance
Advertising and marketing costs
Training seminars and workshops
Telecommunications
Website costs|**2025**
**Total**
**funds**
**£**
203,618
76,451| |---|---| ||280,069
1,541| ||1,541| ||281,610
(6,302)| ||(6,302)
(218,007)| Page 10 ## **Be Global Foundation Detailed Statement of Financial Activities (continued) For The Year Ended 31 July 2025** |Other office costs
Bank charges
Accountancy fees
**NET INCOME**|(2,436)
-
(2,182)|(1,963)
(982)
(6,007)| |---|---|---| ||(51,354)|(102,841)| ||(275,663)|(343,716)| ||5,947|46,346| Page 11 ## **Issuer** **Issuer** Harris Accountancy Services Ltd **Document generated** Wed, 20th May 2026 11:44:55 BST **Document fingerprint** f616de6267c517e0c519dbd17e11d582 ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** Wed, 20th May 2026 12:25:48 BST Wed, 20th May 2026 12:28:15 BST Ms Yu-lin Chen - Signer (ec0319bd9b0ae5cf2e3f5d1e3bb43dfb) Sajjad Jaffer - Signer (87901a71dacba38c8c36a1b869ebbe8b) ## **Audit history log** ## **Date** ## **Action** Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:44:55 BST Wed, 20th May 2026 11:45:18 BST Wed, 20th May 2026 11:45:18 BST Wed, 20th May 2026 11:45:18 BST Wed, 20th May 2026 12:25:16 BST Wed, 20th May 2026 12:25:49 BST Wed, 20th May 2026 12:25:49 BST Wed, 20th May 2026 12:25:50 BST Wed, 20th May 2026 12:27:41 BST Wed, 20th May 2026 12:28:15 BST Wed, 20th May 2026 12:28:16 BST Wed, 20th May 2026 12:28:16 BST Wed, 20th May 2026 12:28:16 BST Envelope generated with fingerprint d1e5c8155e98e70b2f53ad31d0dfb7d2 (35.176.231.177) Document generated with fingerprint f616de6267c517e0c519dbd17e11d582. (35.176.231.177) Document generated with fingerprint d9e32561d54641f40739c8d0b4a0fb6f. (35.176.231.177) Ms Yu-lin Chen has been assigned to this envelope. (35.176.231.177) Sajjad Jaffer has been assigned to this envelope. (35.176.231.177) Envelope has been set to automatically remind the active signer every 7 day(s). (35.176.231.177) Envelope generated Sent the envelope to Ms Yu-lin Chen for signing Document emailed to party email Ms Yu-lin Chen viewed the envelope (51.155.153.187) Ms Yu-lin Chen signed the envelope (51.155.153.187) Sent the envelope to Sajjad Jaffer for signing (51.155.153.187) Document emailed to party email Sajjad Jaffer viewed the envelope (149.40.126.16) Sajjad Jaffer signed the envelope (149.40.126.16) This envelope has been signed by all parties (149.40.126.16) Signed document confirmation emailed to party email (149.40.126.16) Signed document confirmation emailed to party email (149.40.126.16) Wed, 20th May 2026 12:28:16 BST Signed document confirmation emails have been sent to all parties. Document URL: https://api.signable.app/shareable/envelope?t=20de2ff0-2758-4407-bd0f-4e b5154b0b82 (149.40.126.16)