**Charity registration number 1185770**
## **FRIENDS OF BETHLEHEM UK**
# **ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2022**
## **FRIENDS OF BETHLEHEM UK**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** M Scott N Dillon Hatcher R Mooney C Russell **Charity number** 1185770 **Principal address** 29 Sedgeford Road London W12 0NA **Independent examiner** David Walker FCA 124 Acomb Road York YO24 4EY
(Appointed 7 February 2023) (Appointed 28 March 2023)
## **FRIENDS OF BETHLEHEM UK**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 17|
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
The trustees present their annual report and financial statements for the year ended 31 October 2022.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's constitution, the Charities Act 2011 and "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).
## **Objectives and activities**
To promote Palestinian arts and culture for the public benefit by supporting Alrowwad Cultural & Arts Society in Aida refugee camp, Bethlehem, as well as other cultural institutions and artists in Bethlehem and Palestine - through the Bethlehem Cultural Festival of arts and culture of the Eastern Mediterranean and other activities organised throughout the year.
Supporting the Alrowwad Cultural & Arts Society in Bethlehem and producing the Bethlehem Cultural Festival.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The principal activity is to hold the annual Bethlehem Cultural Festival which promotes all aspects of Palestinian culture.
In addition, the trustees offer support and assistance to related cultural activities in the UK and in Palestine.
The charity:
- Promotes art and culture in the Eastern Mediterranean
- Forges collaborations and partnerships between artists in the UK and Eastern Mediterranean
- Raises awareness of the cultural scene in Palestine and the Eastern Mediterranean
- Commissions artistic works.
The Charity makes grants to Alrowwad for its regular work in Aida camp and to support occasional specific fundraising activities, including Alrowwad's annual Tekeyat campaign which supports people of Bethlehem during Ramadan with food, medicine and clothing aid. In addition, grants may be made to support or commission activities in the Bethlehem Cultural Festival.
The trustees do not accept or consider unsolicited applications for grants.
The Charity has no employees. It relies significantly on voluntary work by the trustees and artistic directors and curators of the festival.
The Charity could not achieve its objectives without such voluntary support.
- 1 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **Achievements and performance Bethlehem Cultural Festival December 2021**
As events planned for BCF 2021 approached, another wave of Covid struck. This impacted the festival with cancellations having to be made, as well as changes to the programme. The Galilee Quartet who were scheduled to visit the UK were cancelled and speakers had to drop out at the last minute. In anticipation of these potential hazards, BCF was a hybrid event, with some speakers joining online. Audience figures were lower than hoped for due to concerns about the pandemic.
The festival was held successfully for two days in the Grand Junction, London, and two days in Glasgow at the Centre for Contemporary Arts, City Chambers and Glasgow Cathedral.
The Festival also worked to deliver a collaborative project between musicians in scout troops in Bethlehem and the National Piping Centre in Glasgow.
The Festival’s partnership with the Scottish Centre for Languages at Strathclyde University produced two cookery videos, one made in Scotland and the other in Bethlehem, for young students in both Scotland and Palestine.
In Spring 2022 two of the Festival directors visited Palestine for meetings with new and existing partners, including Bethlehem and Ramallah municipalities regarding future projected between their municipalities and the Festival.
## **Friends of Alrowwad UK**
Friends of Alrowwad UK is a working name of Friends of Bethlehem UK, with at least one of the trustees, with the support of the others, dedicated to supporting Alrowwad in Aida refugee camp, Bethlehem.
The trustees were able to continue to send essential funds to Alrowwad to support their programmes with women and young people in drama, music, dance, film and photography and other vocational programmes.
Friends of Alrowwad UK also committed to raising £5,000 for Amos Trust as part of their Big Give campaign for Palestine. This amount was raised and was transferred to Amos Trust in January 2022.
The Palestinian economy was hit hard by the Covid pandemic and Alrowwad was similarly impacted. Friends of Alrowwad UK continues to support Alrowwad
## **Financial review**
As at 31 October 2022 unrestricted reserves stood at £ 5,093 (2021 £ 6,561 ) restricted reserves stood at £ 2,908 (2021 £ 2,700 )
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The Charity depends on grants and individual donations for funding – income is always more than sufficient - but not assured.
- 2 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **Plans for future periods**
Future plans include:
- Expand our work in supporting arts and cultural heritage in Palestine and the Eastern Mediterranean.
- • Commission more work from Palestine, Eastern Mediterranean and its diaspora
- Expand to work with more partners in the UK and Palestine
- Seek artists and cultural practitioners in the UK for future collaborations in Palestine and the Eastern Mediterranean
- Offer immersive visits to Palestine for small groups of people in order to forge more long-term partnerships
- • To strengthen and expand the Charity’s Trustees and the Festival leadership team
- Strengthen our partnership with SCILT, Strathclyde University
- Expand our work with schools
- To facilitate bagpipe training for musicians in Palestine working with the National Piping Centre
## **Structure, governance and management**
The charity is a Charitable Incorporated Organisation Registered at the Charity Commission under number 1185770. The charity constitution was adopted on 11th October 2019. The objects and name were amended on 2nd February 2021.
The trustees who served during the year and up to the date of signature of the financial statements were:
M Scott M Brown (Appointed 22 January 2022 and resigned 19 April 2023) N Dillon Hatcher I Van Loo (Resigned 13 March 2023) R Mooney (Appointed 7 February 2023) C Russell (Appointed 28 March 2023)
New Trustees may be recruited to the Board at any time by the Trustees. Candidates are identified from the longterm, active supporters of Friends of Bethlehem UK and supporters of similar charitable objectives. The Trustees seek to maintain a balance of knowledge and experience relevant to particular aspects of the Charity’s activities; for example: Finance, Governance, Arts, Palestine, Education, etc. Candidates are invited by the Chair to consider participation. Those who accept, attend a meeting with trustees to see and hear how the Charity operates. Once they decide to accept the invitation, they are encouraged to attend as many of the meetings as possible. Inevitably not everyone can attend every meeting. Trustees then confer on the suitability of the candidate and decide whether to appoint.
The Chair spends time with new trustees explaining procedures, objectives and achievements. A buddy trustee is assigned to assist with any questions Meeting dates are agreed a year in advance, with some four meetings each year.
Minutes and review notes are circulated to all members of the Board on a regular basis.
The Charity is small so has a flat structure – most business is dealt with by the trustees – a considerable amount by email or online discussions.
The Charity has a strong relationship with the Palestinian cultural organisation Al Rowwad and other organisations with similar interests in Britain, Europe and Palestine.
The Trustees shall manage the affairs of the CIO and may exercise all the powers of the CIO.
Any meeting of the Trustees at which a quorum is present at the time the relevant decision is made may exercise all the powers exercisable by the Trustees.
- 3 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
It is the duty of each Trustee:
(a) to exercise his or her powers as a Trustee in the way he or she considers to be in the best interests of the CIO’s Objects and beneficiaries; and
(b) to exercise such care and skill as is reasonable in the circumstances having regard in particular to any special knowledge or experience that he or she has or claims to have.
The Trustees may act regardless of any vacancy in their body but, if and so long as their number is less than 3, the remaining Trustees may act for the purposes of increasing the number of Trustees or winding up the CIO, but for no other purpose.
The trustees' report was approved by the Board of Trustees.
M Scott
**Trustee**
13 July 2023
- 4 -
## **FRIENDS OF BETHLEHEM UK**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF FRIENDS OF BETHLEHEM UK**
I report to the trustees on my examination of the financial statements of Friends of Bethlehem UK (the charity) for the year ended 31 October 2022.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no 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 charity as required by section 130 of the 2011 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do 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 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 financial statements to be reached.
## **David Walker FCA**
124 Acomb Road York YO24 4EY
Dated: 13 July 2023
- 5 -
## **FRIENDS OF BETHLEHEM UK**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2022**
**Notes**
**£**
**£**
**Income from:**
Donations and
legacies
**3**
35,693
11,151
Charitable activities
**4**
2,944
-
**Total income**
38,637
11,151
**Expenditure on:**
Raising funds
**5**
1,610
-
Charitable activities
**6**
38,495
10,943
**Total expenditure**
40,105
10,943
**Net (expenditure)/income**
**for the year/**
**Net movement in funds**
(1,468)
208
Fund balances at 1
November 2021
6,561
2,700
**Fund balances at 31**
**October 2022**
5,093
2,908|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
46,844
26,031
2,700
2,944
5,033
-
49,788
31,064
2,700
1,610
31
-
49,438
28,895
-
51,048
28,926
-
(1,260)
2,138
2,700
9,261
4,423
-
8,001
6,561
2,700|**Total**
**2021**
**£**
28,731
5,033|
|---|---|---|
|||33,764|
|||31|
|||28,895|
|||28,926|
|||4,838
4,423|
|||9,261|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
- 6 -
## **FRIENDS OF BETHLEHEM UK**
## **BALANCE SHEET**
## _**AS AT 31 OCTOBER 2022**_
|**2022**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
12,077
**Creditors: amounts falling due within**
**one year**
**14**
(4,076)
Net current assets
**Income funds**
Restricted funds
**15**
Unrestricted funds
The financial statements were approved by the Trustees on 13 July 2023
N Dillon Hatcher
C Russell
**Trustee**
**Trustee**
R Mooney|**£**
8,001
2,908
5,093
8,001|**2021**
**£**
13,067
(3,806)|**£**
9,261|
|---|---|---|---|
||||2,700
6,561|
||||9,261|
|||||
- 7 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **1 Accounting policies**
## **Charity information**
Friends of Bethlehem UK is a Charitable Incorporated Organisation.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **1 Accounting policies**
## **(Continued)**
## **1.5 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.6 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.7 Creditors and provisions**
Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
- 9 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
##
||**Total**||**2021**|**£**|18,531|10,200|-|28,731|||14,793|2,238|1,500|-|-|-|18,531|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||**Restricted**|**funds**|**2021**|**£**|-|2,700|-|2,700|||-|-|-|-|-|-|-|
||**Unrestricted**|**funds**|**2021**|**£**|18,531|7,500|-|26,031|||14,793|2,238|1,500|-|-|-|18,531|
||**Total**||**2022**|**£**|8,027|38,001|816|46,844|||3,962|-|-|565|2,500|1,000|8,027|
||**Restricted**|**funds**|**2022**|**£**|-|11,151|-|11,151|||-|-|-|-|-|-|-|
||**Unrestricted**|**funds**|**2022**|**£**|8,027|26,850|816|35,693|||3,962|-|-|565|2,500|1,000|8,027|
|**Donations and legacies**|||||Donations and gifts|Grants receivable|Membership fees|||**Donations and gifts**|supporting Al Rowwad|supporting Bethlehem Cultural Festival|Amos Trust supporting Bethlehem Cultural Festival|Sarum Concern|Equity|Anonymous||
|**3**||||||||||||||||||
##
|**(Continued)**||-|7,500|2,700|-|-|-|-|10,200|
|---|---|---|---|---|---|---|---|---|---|
|||-|-|2,700|-|-|-|-|2,700|
|||-|7,500|-|-|-|-|-|7,500|
|||10,850|-|-|10,000|5,000|11,151|1,000|38,001|
|||-|-|-|-|-|11,151|-|11,151|
|||10,850|-|-|10,000|5,000|-|1,000|26,850|
|**Donations and legacies**|**Grants receivable for core activities**|British Council|Van Neste|University of Strathclyde|Glasgow City Council|Anonymous|Creative Scotland|Scottish Palestinian Forum||
|**3**||||||||||
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **4 Charitable activities**
|Bethlehem Cultural Festival ticket sales
**Raising funds**
Fundraising and publicity
Other fundraising costs
**Charitable activities**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**2022**
**2022**
**£**
**£**
Production Costs
-
18,755
Grant funding of
activities (see note 8)
9,225
-
Share of support costs
(see note 9)
2,000
18,438
Share of governance
costs (see note 9)
510
510
11,735
37,703
**Analysis by fund**
Unrestricted funds
11,735
26,760
Restricted funds
-
10,943
11,735
37,703|**Bethlehem**
**Cultural**
**Festival**
**Bethlehem**
**Cultural**
**Festival**
**2022**
**2021**
**£**
**£**
2,944
5,033
**Unrestricted Unrestricted**
**funds**
**funds**
**2022**
**2021**
**£**
**£**
1,610
31
1,610
31
**Total**
**2022**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**Total**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
18,755
-
2,140
2,140
9,225
14,109
3,289
17,398
20,438
338
8,299
8,637
1,020
360
360
720
49,438
14,807
14,088
28,895
38,495
14,807
14,088
28,895
10,943
-
-
-
49,438
14,807
14,088
28,895|**Bethlehem**
**Cultural**
**Festival**
**Bethlehem**
**Cultural**
**Festival**
**2022**
**2021**
**£**
**£**
2,944
5,033
**Unrestricted Unrestricted**
**funds**
**funds**
**2022**
**2021**
**£**
**£**
1,610
31
1,610
31
**Total**
**2022**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**Total**
**2021**
**2021**
**2021**
**£**
**£**
**£**
**£**
18,755
-
2,140
2,140
9,225
14,109
3,289
17,398
20,438
338
8,299
8,637
1,020
360
360
720
49,438
14,807
14,088
28,895
38,495
14,807
14,088
28,895
10,943
-
-
-
49,438
14,807
14,088
28,895|
|---|---|---|
|||31|
|||**Total**
**2021**
**£**
2,140
17,398
8,637
720|
|||28,895|
|||28,895
-|
|||28,895|
## **5 Raising funds**
## **6 Charitable activities**
- 13 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **7 Description of charitable activities**
## Alrowwad Cultural & Arts Society
Supporting Alrowwad Cultural & Arts Society in Aida refugee camp, Bethlehem, as well as other cultural institutions and artists in Bethlehem and Palestine.
## Bethlehem Cultural Festival
Producing the Bethlehem Cultural Festival of arts and culture of the Eastern Mediterranean and other activities organised throughout the year.
## **8 Grants payable**
|**Alrowwad**
**Cultural &**
**Arts Society**
**2022**
**£**
Grants to institutions (3 grants):
Alrowwad
9,225
Bethlehem Cultural Festival
-
9,225|**Total**
**2022**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**2021**
**2021**
**£**
**£**
**£**
9,225
14,109
-
-
-
3,289
9,225
14,109
3,289|**Total**
**2021**
**£**
14,109
3,289|
|---|---|---|
|||17,398|
-
- 14 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **9 Support costs**
|**Support**
**costs**
**Governance**
**costs**
**£**
**£**
Office costs
101
-
PR and marketing
6,736
-
Website & social media
3,006
-
Travel & subsistence
8,054
-
Computer & software
1,492
-
Insurances
560
-
Sundry costs
357
-
Bank charges & card
services
132
-
Audit fees
-
750
Accountancy
-
270
20,438
1,020
Analysed between
Charitable activities
20,438
1,020|**2022**
**Support**
**costs**
**Governance**
**costs**
**£**
**£**
**£**
101
597
-
6,736
2,400
-
3,006
5,015
-
8,054
325
-
1,492
-
-
560
-
-
357
-
-
132
300
-
750
-
720
270
-
-
21,458
8,637
720
21,458
8,637
720|**2021**
**£**
597
2,400
5,015
325
-
-
-
300
720
-|
|---|---|---|
|||9,357|
|||9,357|
Governance costs includes payments to the auditors of £750 (2021- £720) for independent examination fees.
## **10 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
Trustees were reimbursed for expenses incurred on behalf of Friends of Bethlehem UK as follows
Melissa Scott - £10,727 (2021 £360) Martin Brown - £20 (2021 £nil)
## **11 Employees**
The average monthly number of employees during the year was:
||**2022**|**2021**|
|---|---|---|
||**Number**|**Number**|
|Total|-|-|
There were no employees whose annual remuneration was more than £60,000.
## **12 Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
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## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
## **13 Loans and overdrafts**
|Other loans
Payable within one year
**Creditors: amounts falling due within one year**
Borrowings
Trade creditors
Accruals and deferred income|**2022**
**£**
3,000
3,000
**2022**
**£**
3,000
55
1,021
4,076|**2021**
**£**
3,000|
|---|---|---|
|||3,000|
|||**2021**
**£**
3,000
86
720|
|||3,806|
## **14 Creditors: amounts falling due within one year**
## **15 Restricted funds**
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
||**Movement**||**Movement in funds**|**Movement in funds**||
|---|---|---|---|---|---|
||**in funds**|||||
||**Incoming**|**Balance at**|**Incoming**|**Resources**|**Balance at**|
||**resources**|**1 November**|**resources**|**expended**|**31 October**|
|||**2021**|||**2022**|
||**£**|**£**|**£**|**£**|**£**|
|Arabic language project|2,700|2,700|-|(2,700)|-|
|Bethlehem Cultural Festival 2022|-|-|11,151|(8,243)|2,908|
||2,700|2,700|11,151|(10,943)|2,908|
Grants were received for an Arabic language project for 2021 Bethlehem Cultural Festival in association with Scotland’s National Centre for Languages.
Grants were received for the 2022/2023 Bethlehem Cultural Festival in advance.
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## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2022**_
|**16**
**Analysis of net assets between funds**
**Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2022**
**£**
**£**
Fund balances at 31
October 2022 are
represented by:
Current assets/(liabilities)
5,093
2,908
5,093
2,908|**Total Unrestricted**
**funds**
**Restricted**
**funds**
**2022**
**2021**
**2021**
**£**
**£**
**£**
8,001
6,561
2,700
8,001
6,561
2,700|**Total**
**2021**
**£**
9,261|
|---|---|---|
|||9,261|
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2021 - none).
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