**Charity registration number 1185770 (England and Wales)**
## **FRIENDS OF BETHLEHEM UK**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025**
## **FRIENDS OF BETHLEHEM UK**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|M Scott|
|---|---|
||R Mooney|
||C Russell|
|**Charity number**|1185770|
|**Company number**|CE019168|
|**Principal address**|29 Sedgeford Road|
||London|
||W12 0NA|
|**Independent examiner**|David Walker FCA|
||124 Acomb Road|
||York|
||YO24 4EY|
## **FRIENDS OF BETHLEHEM UK**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 5|
|Independent examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the financial statements|9 - 16|
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
The trustees present their annual report and financial statements for the year ended 31 October 2025.
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.
## _Public benefit_
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## _Activities_
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.
## _Grant making policy_
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.
## _Volunteers_
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 2025**_
## **Achievements and performance**
_Significant activities and achievements against objectives_
The following section outlines the activities, achievements and challenges of Bethlehem Cultural Festival and Friends of Alrowwad UK during 2024/25.
Following a particularly busy and successful programme in 2023/24, including Palestine Vision in June 2024 and a UK tour by Palestinian street artist Taqi Spateen, the Bethlehem Cultural Festival team decided to deliver a slightly smaller programme in December 2024.
Alrowwad Centre for Arts and Culture, which Friends of Bethlehem UK continues to support, operated throughout the year in extremely difficult circumstances. The Centre faced continuing uncertainty, regular incursions by Israeli occupation forces into Aida refugee camp and a worsening economic situation across the West Bank. The continuing violence also meant that the number of international visitors to the Centre remained low.
## **Bethlehem Cultural Festival**
The December 2024 programme included the Festival’s established screenings of Palestinian short films at The Garden Cinema in London and Glasgow Film Theatre. Audience numbers increased at both screenings.
The annual carol service and Christmas tree lighting also took place at Glasgow Cathedral, attracting a larger audience than in the previous year. The service included *One Star*, the carol commissioned by Bethlehem Cultural Festival in 2023, composed by Nico Muhly and performed by the Glasgow Cathedral Choir.
The Festival’s partnership with Scotland’s National Centre for Languages at the University of Strathclyde continued to strengthen. Friends of Bethlehem UK also continued to work with Glasgow City Council and Bethlehem Municipality to support and develop the twinning relationship between Glasgow and Bethlehem through cultural projects.
Bethlehem Cultural Festival was proud to contribute to a collaborative project involving Banff Academy and Taqi Spateen. Building on the artist’s UK tour organised by the Festival in the previous year, the project brought together artwork created by schoolchildren in Bethlehem and Banff. The resulting exhibitions explored the shared theme of “Home”.
## **Friends of Alrowwad UK**
Friends of Alrowwad UK is a working name of Friends of Bethlehem UK. One trustee takes the lead on this area of work, with the support of the other trustees, focusing on the charity’s relationship with Alrowwad Centre for Arts and Culture in Aida refugee camp, Bethlehem.
During the year, the trustees continued to provide essential funding to Alrowwad. This supported programmes for women and young people in drama, music, dance, film and photography, together with a range of vocational and community activities.
Alrowwad also delivered its annual *Tekeyat* programme during Ramadan, providing food and medical assistance to people in Aida refugee camp and communities across the wider West Bank.
Dr Abdelfattah Abusrour, founder and director of Alrowwad Centre for Arts and Culture, visited the UK during the year to strengthen relationships between the Centre and UK organisations. He travelled to Cardiff and Newport to explore a potential partnership, supported by Friends of Alrowwad UK, which could enable a group of young people from Alrowwad to visit Wales.
He also visited Blackburn and Bradford, where he met community leaders and representatives of local organisations to discuss possible twinning relationships between Alrowwad and youth centres in the two cities.
- 2 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **Financial review**
As at 31 October 2025 unrestricted reserves stood at £ 10,223 (2024 £ 2,423 ) restricted reserves stood at £ 104 (2024 £ 553 )
## _Reserves policy_
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 months' 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.
## **Plans for future periods**
Since the end of the reporting period, the charity has already made substantial progress against its plans. In November and December 2025, it supported a major UK tour by young Dabka dancers from Alrowwad Cultural and Arts Society, with performances and related events across 11 towns and cities. The dancers presented *Anfaas (Breaths)*, a new work exploring recent events in Gaza through traditional Palestinian dance. The tour included events in Blackburn and Bradford, providing practical opportunities to strengthen the relationships established in those communities.
The 2025 Bethlehem Cultural Festival also continued the annual Bethlehem Carol Service at Glasgow Cathedral and presented programmes of short films by emerging Palestinian filmmakers in Glasgow and London, in partnership with Dar Al-Kalima University in Bethlehem. These activities maintained the charity’s established relationships with cultural venues while creating opportunities for Palestinian artists and filmmakers to reach UK audiences.
During spring 2026, the charity worked with East Street Arts, Leeds Palestinian Film Festival and cultural producer Shazia Bibi to present *Lens on Gaza: The Sun and Moon Still Rise*, an exhibition of work by Gaza-based photographer and art educator Fadi A. Thabet. The exhibition opened in Leeds in April before transferring to Glasgow in May. It also provided a platform for locally based artists to respond to Thabet’s work and raised funds to support him and the children with whom he works in Gaza.
Building on this work, the charity’s priorities for future periods are to:
- continue supporting Alrowwad Cultural and Arts Society and other Palestinian artists, cultural practitioners and institutions;
- present and, where resources permit, commission new work by artists from Palestine and the Palestinian diaspora;
- develop further touring exhibitions and performances, enabling Palestinian work to reach audiences in different parts of the UK;
- expand partnerships with UK venues, cultural organisations, educational institutions, funders and community groups;
- strengthen the charity’s relationships with SCILT, the University of Strathclyde, Bethlehem Municipality and Glasgow City Council, and continue to support cultural links between Bethlehem and Glasgow;
- build on the Banff-to-Bethlehem project by developing further collaborations between schools in Scotland and schools, artists and cultural organisations in Palestine;
- develop the relationships established in Bradford and Blackburn, including opportunities for longer-term links between Alrowwad and youth and community organisations in those cities;
- seek further opportunities for UK-based artists and cultural practitioners to collaborate with Palestinian partners, both in the UK and, when circumstances permit, in Palestine;
- broaden the charity’s sources of funding and support so that it can sustain its artistic programme and provide continuing assistance to Alrowwad; and
- strengthen and diversify the Board of Trustees and the Bethlehem Cultural Festival leadership team, increasing the range of skills and experience available to support the charity’s future development.
- 3 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **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
R Mooney C Russell
## _Recruitment and appointment of trustees_
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 Alrowwad 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.
## _Organisational structure_
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.
- 4 -
## **FRIENDS OF BETHLEHEM UK**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
The trustees' report was approved by the Board of Trustees.
M Scott **Trustee**
20 August 2026
- 5 -
## **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 2025.
## **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.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **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 Charities Act 2011.
- 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 financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 20 August 2026
- 6 -
## **FRIENDS OF BETHLEHEM UK**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT)**
## _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income from:**
Donations and legacies
**3**
36,717
840
Charitable activities
**4**
1,080
-
**Total income**
37,797
840
**Expenditure on:**
Raising funds
**5**
2,050
-
Charitable activities
**6**
29,236
-
**Total expenditure**
31,286
-
**Net income/(expenditure)**
6,511
840
Transfers between
funds
1,289
(1,289)
**Net movement in**
**funds**
**10**
7,800
(449)
**Reconciliation of funds:**
Fund balances at 1 November
2024
2,423
553
**Fund balances at 31 October**
**2025**
10,223
104|**Total**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
37,557
35,402
18,554
53,956
1,080
11,140
-
11,140
38,637
46,542
18,554
65,096
2,050
-
-
-
29,236
83,157
-
83,157
31,286
83,157
-
83,157
7,351
(36,615)
18,554
(18,061)
-
29,358
(29,358)
-
7,351
(7,257)
(10,804)
(18,061)
2,976
9,680
11,357
21,037
10,327
2,423
553
2,976|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 7 -
## **FRIENDS OF BETHLEHEM UK**
## **BALANCE SHEET**
## _**AS AT 31 OCTOBER 2025**_
|**2025**
**Notes**
**£**
**Current assets**
Cash at bank and in hand
16,665
**Creditors: amounts falling due within**
**one year**
**15**
(6,338)
**Net current assets**
**The funds of the charity**
Restricted income funds
**16**
Unrestricted funds
**17**
The financial statements were approved by the trustees on 20 August 2026
R Mooney
C Russell
**Trustee**
**Trustee**|**£**
10,327
104
10,223
10,327|**2024**
**£**
11,489
(8,513)|**£**
2,976|
|---|---|---|---|
||||553
2,423|
||||2,976|
|||||
- 8 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **1 Accounting policies**
## **Charity information**
Friends of Bethlehem UK is a Charitable Incorporated Organisation.
## **1.1 Basis of preparation**
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 or grantors 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.
- 9 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **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.
- 10 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **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.
## **3 Income from donations and legacies**
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**£**
**£**
Donations and gifts
26,667
840
Grants
10,050
-
36,717
840
**Donations and gifts**
supporting Alrowwad
22,857
840
supporting Bethlehem
Cultural Festival
310
-
Wood Foundation
500
-
Equity
3,000
-
Collection for UNRWA
-
-
Collection for MAP
-
-
Collection for MSF
-
-
26,667
840
**Grants**
British Council
-
-
University of Strathclyde
2,800
-
Glasgow City Council
3,500
-
Anonymous
-
-
Creative Scotland
-
-
Scottish Palestinian
Forum
-
-
PRS Foundation
3,750
-
10,050
-|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
27,507
28,902
1,441
10,050
6,500
17,113
37,557
35,402
18,554
23,697
28,902
-
310
-
-
500
-
-
3,000
-
-
-
-
449
-
-
888
-
-
104
27,507
28,902
1,441
-
-
3,500
2,800
2,500
-
3,500
4,000
-
-
-
4,160
-
-
4,953
-
-
750
3,750
-
3,750
10,050
6,500
17,113|**Total**
**2024**
**£**
30,343
23,613|
|---|---|---|
|||53,956|
|||28,902
-
-
-
449
888
104|
|||30,343|
|||3,500
2,500
4,000
4,160
4,953
750
3,750|
|||23,613|
- 11 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **4 Income from charitable activities**
|**Bethlehem Cultural Festival**
Ticket sales
**Expenditure on raising funds**
**Fundraising and publicity**
Other fundraising costs
**Expenditure on charitable activities**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**2025**
**2025**
**£**
**£**
**Direct costs**
Festival production costs
2,011
3,828
Grant funding of activities
(see note 8)
7,000
-
**Share of support and governance costs (see note 9)**
Support
10,406
4,461
Governance
1,071
459
20,488
8,748
**Analysis by fund**
Unrestricted funds
20,488
8,748|**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
1,080
11,140
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
2,050
-
**Total**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**Total**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
5,839
3,086
32,940
36,026
7,000
5,000
500
5,500
14,867
14,183
25,548
39,731
1,530
190
1,710
1,900
29,236
22,459
60,698
83,157
29,236
22,459
60,698
83,157|**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
1,080
11,140
**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
2,050
-
**Total**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**Total**
**2025**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
5,839
3,086
32,940
36,026
7,000
5,000
500
5,500
14,867
14,183
25,548
39,731
1,530
190
1,710
1,900
29,236
22,459
60,698
83,157
29,236
22,459
60,698
83,157|
|---|---|---|
|||**Total**
**2024**
**£**
36,026
5,500
39,731
1,900|
|||83,157|
|||83,157|
## **5 Expenditure on raising funds**
## **6 Expenditure on charitable activities**
- 12 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **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**
**Alrowwad**
**Cultural &**
**Arts Society**
**Bethlehem**
**Cultural**
**Festival**
**2025**
**2024**
**2024**
**£**
**£**
**£**
Grants to institutions (1 grant):
Alrowwad
7,000
5,000
-
SCILT Project
-
-
500
7,000
5,000
500|**Total**
**2024**
**£**
5,000
500|
|---|---|
||5,500|
## **9 Support costs allocated to activities**
|Office costs
PR & marketing
Website & social media
Equipment hire
Travel & subsistence
Computer & software
Insurances
Sundry costs
Bank & card services
Governance costs
**Analysed between:**
Alrowwad Cultural & Arts Society
Bethlehem Cultural Festival|**2025**
**£**
139
30
1,130
-
11,620
1,412
280
22
234
1,530
16,397
11,477
4,920
16,397|**2024**
**£**
96
4,158
2,000
1,514
27,680
1,266
2,016
650
351
1,900|
|---|---|---|
|||41,631|
|||14,373
27,258|
|||41,631|
- 13 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
|**10**|**Net movement in funds**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|850|800|
## **11 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 festival, travel and other programme costs paid by the trustee on behalf of the charity. Expenses incurred on behalf of Friends of Bethlehem UK as follows :
Melissa Scott - £20,749 (2024 £36,693). Amounts owed to trustee at 31 October 2025 £1,887 (2024 £2,643)
## **12 Employees**
The average monthly number of employees during the year was:
|The average monthly number of employees during the year was:|||
|---|---|---|
||**2025**|**2024**|
||**Number**|**Number**|
|Total|-|-|
|There were no employees whose annual remuneration was more than £60,000.|||
## **13 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
## **14 Loans and overdrafts**
|Other loans
Payable within one year|**2025**
**£**
3,000
3,000|**2024**
**£**
3,000|
|---|---|---|
|||3,000|
- 14 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **15 Creditors: amounts falling due within one year**
|**Creditors: amounts falling due within one year**|||
|---|---|---|
|Borrowings
Trade creditors
Accruals and deferred income|**2025**
**£**
3,000
1,887
1,451
6,338|**2024**
**£**
3,000
4,213
1,300|
|||8,513|
## **16 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
||**At 1**|**Incoming**|**Transfers At 31 October**|**Transfers At 31 October**|
|---|---|---|---|---|
||**November**|**resources**||**2025**|
||**2024**||||
||**£**|**£**|**£**|**£**|
|Collection for UNRWA|449|-|(449)|-|
|Collection for MSF|104|-|-|104|
|Alrowwad projects|-|840|(840)|-|
||553|840|(1,289)|104|
|**Previous year:**|**At 1**|**Incoming**|**Transfers At 31 October**||
||**November**|**resources**||**2024**|
||**2023**||||
||**£**|**£**|**£**|**£**|
|Bethlehem Cultural Festival|11,357|17,113|(28,470)|-|
|Collection for MAP|-|888|(888)|-|
|Collection for UNRWA|-|449|-|449|
|Collection for MSF|-|104|-|104|
||11,357|18,554|(29,358)|553|
Grants were received for the 2023/2024 Bethlehem Cultural Festival in advance.
The Charity receives donations and grants of a restricted nature, relating to specific year's production. These are deemed to be restricted until expenditure in relation to the specific purpose takes place.
## Transfers
Transfers from restricted funds are made when funds received for restricted purposes are deemed expended and therefore unrestricted.
- 15 -
## **FRIENDS OF BETHLEHEM UK**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 OCTOBER 2025**_
## **17 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1**|**Incoming**|**Resources**|**Transfers At**|**31 October**|
|---|---|---|---|---|---|
||**November**|**resources**|**expended**||**2025**|
||**2024**|||||
||**£**|**£**|**£**|**£**|**£**|
|General funds|2,423|37,797|(31,286)|1,289|10,223|
|**Previous year:**|**At 1**|**Incoming**|**Resources**|**Transfers At**|**31 October**|
||**November**|**resources**|**expended**||**2024**|
||**2023**|||||
||**£**|**£**|**£**|**£**|**£**|
|General funds|9,680|46,542|(83,157)|29,358|2,423|
|**Analysis of net assets between**|**funds**|||||
||||**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**||
||||**2025**|**2025**|**2025**|
||||**£**|**£**|**£**|
|**At 31 October 2025:**||||||
|Current assets/(liabilities)|||10,223|104|10,327|
||||10,223|104|10,327|
||||**Unrestricted**|**Restricted**|**Total**|
||||**funds**|**funds**||
||||**2024**|**2024**|**2024**|
||||**£**|**£**|**£**|
|**At 31 October 2024:**||||||
|Current assets/(liabilities)|||2,423|553|2,976|
||||2,423|553|2,976|
## **18 Analysis of net assets between funds**
## **19 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 16 -