PRS
Patton Rainey I
Stenson Limited
CHARTERED ACCOUNTANTS
& REOISTERED AUOITOftS
Charity Number: 1186004
BIBLE EDUCATIONAL SERVICES
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Registered Charity Number: 1186004
CHARTERED
ACCOUNTANTS
IRELAND
Chartered
Tax Adviser
Re9lStèred lo ¢airy oul audiiwolK and r$gulate¢ loi a Fallge ol ￿Ve￿ment business
a¢bviiie5 in Ihe UnitBd Kingdom bylhè In*ilute ol Chartered Accvunlants In Irgwnd

BIBLE EDUCATIONAL SERVICES
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENrs
FOR THE YEAR ENDED 31 DECEMBER 2023
Page
Trustees Annual Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
10-12

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present the annual report and financial statements of Bible Educational Services
(B.E.S), which is a registered charity (number.. 1186004).
Reference and administration details
Address
The registered address of the charity is:
37a Belmore Street, Enniskillen, Northern Ireland, Bf74 6AA.
Trustees
The following persons are the trustees of the charity at the date of this report and. except where
stated, were trustees for the whole of the year ended 31 December 2023:
S J E Balmer (Chairn]an)
S A Gillham (Secretary)
AMJHill
SJPrice
DJWatts
P Harknett
P Rainey
Structure> governance and management
The charity is now operating as a Charitable Incorporated Organisation (CIO). It was registered
with the Charity Commission on 25 October 2019 (Number: 1186004). The Charity was previously
constituted as a Charitable Trust and was registered with the Charity Commission (Number:
1096157).
The assets of the Charitable Trust were transferred to the CIO as at l January 2020, after the
Charity Commission gave consent for this to take place.
New trustees are appointed by the trustees, who keep the composition of the trustee body under
review to ensure that it includes sufficient people with the time and expertise needed to tnanage the
charity effectively. In addition, the trustees consult with an advisory group comprising a number of
people who are qualified to provide ad hoc advice and assistance to the trustees in several areas
which are relevant to the charity's activities.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
Objectives and activities
The principal objective of the charity is to advance the Christian faith by publishing and distributing
Bible courses for children and adults. These courses are used by various Christian groups, including
Postal Bible Schools, churches, and other Christian bodies which work with children and young
people, and in schools.
The activities carried out by the charity in order to achieve this objective include:
writing the content for several series of Bible lessons for children of all ages and for adults,
creating a syllabu5 which covers rnuch of the Bible over a period of years
translating the content into other languages lo make the lessons widely accessible
designing the presentation of the lessons, and including graphics which are appropriate to the
different age grades and language groups for whom individual lessons are intended
regular review and updating of the lessons as considered Thecessary
publishing the lessons by arranging printing, and by including them on the charity's website.
from where they can be freely downloaded
www.besweb.¢om
publishing guidance and training material relating to the use of the courses
making visits in the UK and overseas to groups who use or may potentially use the courses, in
order to offer advice and encouragement, and to deliver training sessions.
The charity's aim is that its activities should result in its courses being as widely available as
possible. in order to enhance the Bible knowledge of all who undertake the lessons. The charity
does not want access to the courses to be restricted by cost. Postal Bible Schools in the developed
world usually make contributions which cover the cost of printed lessons supplied to them by the
charity. but (as long as the financial resources of B.E.S allow), the ability to pay contributions is not
a necessary condition for the supply of lessons. Supplies of printed lessons to the developing world
are made by a charity which works with B.E.S (see next paragraph), and all lessons on the B.E.S
website are available for free download. All training and guidance activities are carried out without
charge.
In Tecent years there has been increasing demand for printed copies of the charity's Bible lessons
from Christian groups in Eastern Europe, Africa, India and other places. These groups could not
always afford to contribute to printing costs, and B.E.S does not have the financial resources to
supply substantial quantities at its own cost. This demand is being met by Revival Movement
Association, a Christian printing and publishing charity based in CouThty Down, Northern Ireland,
which has printed large quantities of B.E.S lessons and supplied them free of charge to groups in
developing countries. The trustees of B.E.S are very grateful for all that Revival Movement
Association is doing to help make B.E.S courses freely and widely available to those for whom cost
would otherwise be a barrier. On some occasions printing is funded in other countries where
designated funds have been received for this purpose. where the quantities required are small or
Revival Movernent have issues with shippin&

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
During 2023 Revival Movement printed 1.9 millxon booklets for BES and a further 2 million have
been ordered for 2024.
The activities of B.E.S depend heavily on the inpul of many people who give freely of their time
because of their commitment to the charity's objectives. The trustees are very grateful to all of their
volunteers. Wlthout whom the charity could not operate in the way that it does. The trustees also
recognise that most of the Christian groups which use B.E.S lessons rely on volunteers in a similar
way and appreciate the efforts of all who play a part in making the courses available so widely.
In carrying out activities during the year covered by this report. the charity trustees had regard to the
guidance issued by the Charity Commission in relation to public benefit and are satisfied that
significant public benefit has been achieved as a result of these activities.
Staff
Throughout the year, the number of staff employed on a pennanent basis remained constant and we
are greatly indebted to them for their dedicated commitment and the skills they bring to the ministry
of B.E.S.
Angela Johnston- Operation Manager
Glenda Magee- Resource Editor and Developer
Stevie Walls- International Development Manager
Trustees
The B.E.S. Trustees seek to meet quarterly and at other times when necessary.
Regular reporting to the trustees continues via finance updates and via Key Perforniance Indicator
(KPI) reporting, monitoring progress with regards to Editing, Translation, Printing, Training and
subsequent implications on Finance.
The current Board of Trustees are as follows:
Allison Hill
DJ Watts
Pan]ela Harknett
Pamela Rainey
Samuel Balmer
Stephen Gillham
Stuart Price
B.E.S are indebted to their time and expertise in advising, guiding and managing the ministry.
Property
The B.E.S. offi¢e is open Monday to Thursday from 8am -5pm. The staff team meet weeidy in a
blended fonnat (Zoom l in person). Th¢ team also seek to meet together in the office once every 2
months for debrief and prayer.
Resources
Mr Tamas Bozsoki is the International Designer and is based in Hungary. He continues to work on
the translation and design of the majority of our overseas study material. During 2023 progress was
made to expand publications into 4 new languages: Chichewa (Malawi), Congo Swahili (DR
Congo), Montenegrin (Montenegro) and Kazak (Kazakhstan). Interest has also been shown to
translate Bibletime into South Korean and Serbian. During 2023 the entire Bibletirne syllabus was
translated into Telegu and Farsi.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
At the end of 2023 there were approximately 65 countries using the Bibletime booklets in over 40
languages and there were 36 ongoing translationlrevision projects.
The regular revision and updating of the English study material for both the UK and English-
speaking ¢ouThtries around the world continues and this includes the updating of both the Teacher
Guides and Teacher Lesson Plans. Mr Stephen McDonald, Graphic Designer. continues to be
actively involved with these revision projects as well as having responsibility for the regular
updating and maintenance of our website. All of our material can be downloaded from our website,
thereby allowing worldwide accessibility. {www.besweb.com) There are also a number of key
volunteers who assist with the editorial work in various languages.
Demand continues to grow for supplies both in Northem Ireland aThd overseas.
Overseas visils
In June 2023 BES representatives visited the IBCM Conference that was held in Malaysia. There
were meetings with existing partners and new partnerships were developed. Zoom calls
supplemented the overseas visits, 132 zoom calls were conducted throughout 2023 with the various
international partners for encouragement and to assess the needs in the Country aThd carry out verbal
audits. This was very beneficial and helped to maintain contact with the various partners. The
International Development Manager, Mr Stevie Walls, in addition to training in person carried out
several bespoke training days on Zoom with leaders and teachers in different countries. The
opportunity was taken to 'Train the Trainer, Swhich allows the learning to cascade through local
user groups. Our digital platforni, Learning Management Systems (LMS), has enabled us to
complete 924 training courses to date and courses are continuing to be developed in Swahili.
Spanish, French and Portugese.
Lessons & Apps ete
Work has been carried out during the year on Bibletime, and in Partnership wkth Sunscool we are
developing a bespoke progrdnune to allow students to complete and submit tasks online.
Bkbletime lessons are now available on the SunSc(K)l apps and these are continually updated to
latest versions. The lessons are currently translated into 17 languages.
Promotional Opportunities
During 2023, Mr Samuel Balmer, Mr Stevie Walls and Mr Stephen Gillham had numerous Zooms
and in-person deputations with churches to share of what has been happening across the world with
B.E.S. It has been encouraging to see the increase in demand for Bibletime lessons during 2023,
particularly from UK. There has been a slight increase in home student usage via our website and
some church¢s have ordered materials to use with theii children in the absence of Sunday Schools.
The bi-monthly print order with Henderson Print (UK printing) is now approximately 77,000
lessons, and B.E.S. lessons are now being used in 180 controlled Primary schools across Northern
Ireland and mainland UK.
Prnyers and Praise- BES news from around the world w&s produced and distributed both online
and via a mailout in Spring and Automn 2023.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
Misccllaneous
Revival Movement (International printing) had printed and shipped over I million booklets for us
by the end of 2023. We are extremely grateful for our on-going partnership with Revival
Movement. Due to the restrictions on printing in Revival Movement and smaller quantities required
by some international partners, several countries printed in-country including Romani4 Myanmar,
the Middle East and India. Various sub-committees met during the year to manage the high demand
in nMrLy areas of the work within B.E.S. (Resource Committee, International SU￿e0Mmittee and a
Training Committee.)
Memorandums of Understanding were signed with both the Ghana Baptist Convention and
Generation to Generation (Egypt) during the year.
Financial Review
The income of the charity arises principally from two sources. Contributions are made by Postal
Bible Schools in the UK and Ireland for the cost of printed lessons supplied to them. the income is
reasonably predictable. The remainder of the income is made up largely of donations from
supporters of the charity (other charities, churches and individuals)., this is less predictable, and
more liable to fluctuate, and now represents most of the income each year. B.E.S. is extremely
grateful to its wide range of supporters for providing the fillance which allows the work to grow.
Total Income increased by £60,11 S from £324,443 to £384.558. This was an encouraging
increase on the previous year. We continue to receive large one-off donations from
churches, individuals and trusts.
Lesson contributions increased slightly to £54,728.
There was a slight increase of £4,078 in the funds value of our investment with COIF
Charities Investment Fund.
Expenses increased by £7,740 from £315,668 to £323,408 in the year ended 31 December
2023.
Wherever possible, the trustees avoid entering into substantial long-tenn financial commitments,
and they undertake activities each year as funds allow Iparticularly in the area of overseas support
and development). The charity continues to explore opportunities to widen the supporter base.
producing newsletters and other material. and conducting deputation meetings, in order to make
supporters and potential supporters aware of the charity's work. It is hoped that these actions will
increase prayer support and financial support. and also encourage new volunteers to become
involved in the work of the charity. The accounts do not reflect the benefit of support for the
charity, which is provided by unpaid volunteers, nor by supporting organisations which make office
facilities availabl¢. nor do the accounts reflect the value of lessons printed by Revival Movement
Association, as these are supplied directly to overseas Postal Bible Schools and other Christian
groups. The charity is grateful for all such support.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
Charity law requires the trustees to prepare financial statements for each financial year, which give
a true and fair view of the state of affairs of the charity and of the sU￿lUS or deficit of the charity for
that period. In PTeparing these financial statements. the trustees are required to:
select suitable accounting policies and then apply them constantly.
make judgements and estirnates that are reasonable and prudent.
prepare the financial statements on an on-going basis unless it is inappropriate to presume
that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records. which disclose with reasonable
accuracy at any time the financial position of the charity. They are also responsible for safeguarding
the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by the trustees on the date shown below and signed on their behalf by:
S J Balmer, Tn￿tee
27 September 2024

PRS
Patton Rainey I
Stenson Limited
CHAftTeRED ACCOVNTANTS
REGISTEREO AUDITORS
Report of the independent examiner to the trustees of Bible Educational Services
(charity number 1096157) in respect of an examination carried out on the
Financial Statements for the year ended 31 December 2023
I report to the trustees on my examination of the financial statements of the above charity for the
year ended 31 December 2023, set out on pages 8 to 12.
Responsibilities and basis of report
As the charity's trustees, you are responsible for the preparation of the financial ststements in
accordance with the requirements of the Charities Act 2011 ("the Act").
I report in respect of my examination of the Trust's financial statements carried out under section
145 of the 201 l Act and in carrying out my examination, I have followed all the applicable
Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
The ¢harity's gross income exceeded £250.000 and l am qualified to undertake the examination by
being a qualified member of The Institute of Chartered Accountants in Ireland.
I have completed my examination. I confirm that no material matters have come to my attention in
coTrnection with the examinatioTh which gives me Cause to believe that in, any material respect:
the accounting records were not kept in accordance with section 130 of the Charities Act. or
the financial statements did not accord with the accounting records. or
the financial statements did not comply with the applicable requirements concerning the
forn] and content of financial statements set out in the Charities (Financial Statements and
Reports) Regulations 2008 other than any requirement that the financial statements give a
'true and lair, 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.
Signed:
Date: 27 September 2024
Stephanie StensoTh FCA
(Chartered Accountants in Ireland)
Patton Rainey Stenson Limited
Chartered Accountants
6 East Bridge Street
Enniskillen
Co Fermanagh
BT74 7BT
Chartere¢
Tax Advis,
CHARTERED
ACCOUNTANTS
IRELAND
Regi51eredto c¥rry out aud￿ woik and ¢e9ulaied lor a range 01 iDve51menl bu$ine8$
adivities in Iho unite￿ Kingdoni by the Insiiiute DI CharteredA¢countavts In Irelartd

BIBLE EDUCATIONAL SERVICES
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR EIYDED 31 DECEMBER 2023
Unrestricted Reslricted
Funds
Funds
Total
2023
Total
2022
Note
Incoming Resources
Individual Gifts
Church Gifts
Trust Gifts
Legacies
Other Collective Gifts
Gift Aid
Contributions for printed lessons
Investment Income
53,296
45,060
115.000
5,000
6,398
5,731
54,728
4,150
826
93,039
57,446
45,886
208,039
5,000
6,398
5,731
54,728
63,893
25,178
165.890
178
7.308
6.291
54.380
Total Incoming Resources
38
Resources Expended
Graphic design costs
Office costs
Staff salaries
Property costs
Postage, Stationery & miscellaneous
Printing costs
Worldwide support and development
Travel & Training
Translation
Conference
Printing, Storage & Transport
Nominated Workers
46,533
46.533
43,350
69,701
9,874
9,551
70,328
69,701
9,874
9,551
70,328
64,632
10.556
14,358
56,370
14,315
4,370
5,000
9,065
2.421
3,920
19,315
13,435
2,421
44,864
39,885
9,075
40,944
45,349
Total Resourees Expended
73
Net Movement in Funds
6,867
54,283
61,150
8,775
Net Gain/(Loss) on Investment
4.078
4,078
(5,768)
Total Funds brought fonvard
146 720
152720
149713
Total Funds Ca￿lea forward
15
217

BIBLE EDUCATIONAL SERVICES
BALANCE SHEET AS AT 31 DECEMBER 2023
Restricted
Unrestricted Income
Fund5
Funds
Total
2023
Total
2022
Iyote
Current Assets
Short tertfl investments- COIF Shares
Bank Balances
48.461
109 204
48,461
169487
44,383
108 337
Total Current Assets
Funds of the Charity
Unrestricted funds- General
Unrestricted funds - Conference Fund
Restricted income funds
104,768
52,897
104,768
52,897
102.823
43,897
21
Approved by the Trustees on the date shown below and signed on their behalf by:
S J Balmer, Trustee
27 September 2024

BIBLE EDUCATIONAL SERVICES
INOTES TO THE FINANCIAL ST ATEMENTS
YEAR ENDED 31 DECEMBER 2023
i. Statement of Compliance
These financial statements 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 to Charities preparing their financial statements in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
(Charities SORP FRS 102) and the Charities Act 2011.
2. Accounting Policies
The financial Statements have been prepared on the historical cost basis, as modified by the
revaluation of investments measured at fair value through income and expenditure.
Incomin
Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
the charity becomes entitled to the resources-
the trustees are virtually certain they will Teceive the resources. and
the monetary value Can be measured with sufficient reliability.
Incoming Resources )Yi¢h Related Expenditure
Where incoming resources have related expenditu￿ the incoming resources and related expenditure
are reported gross in the SOFA.
Grants and Donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement
to the resources.
Tax Reclaims OD Donations and Gifts
Incoming resources from tax Teclaims are included in the SOFA when Teceiv¢d.
Volunteer Help
The value of any voluntary help received is not included in the financial statements but is described
the trustee5' annual report.
Inv¢$tment Income
This is included in the financial statements when receivable.
io

BIBLE EDUCATIONAL SERVICES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Invcstment Gains and Losses
This includes any gain or loss on the sale of investments and any gain or loss resulting from
revaluing investments to market value at the end of the year.
enditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the
charity to pay out resources.
Governance Costs
Include costs of the prepared and examination of statutory financial statements. the costs of trustee
meetings and cost of any legal advice to trustees on governance or constitutional matters.
Fund Ac¢ounting
The Charity has no Endowment Funds.
Restricted Funds arise from revenue donations where donors have specified the use to which the
donated funds should be put (within the objects of the charity) and are held within cash fi￿d$.
Unrestricted Funds are income funds which are to be spent for the Charity's general purposes. The
designated fund is part of general funds set aside by the Trustees for the Conference Fund.
Going Concern
There are no material uncertainties about the Charity's ability to continue the foreseeable ￿tll[e, a
period of at least 12 months from the date of signing the financial statements.
3. Unrestricted and Restricted Funds
Movement of major funds
Fund
balances
at Incoming Outgoing
01101123 resources
resourees Transftrs
Fund
Balane¢s
at
31112123
Gains and
losses
Unr¢stricted Funds
General
- Conference Fund
102,823
286,543
(279,676)
(9,000)
4,078
104,768
146.720
286.543
(279,676)
43 732)
4,078
157.665
Restricted Fund
Total Funds
94
li

BIBLE EDUCATIONAL SERVICES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
4. Related Party Transactions
The Charity received donations during the year from one of its sponsors. £18,000 of these
donations were specifically restricted by the donor, to be used and allocated to one of the
Trustees (2022: £15,000)
These funds have been shown as a Restrtcted Income and a Restricted Resource expended to
a Trustee.
The following payments were made to Trustees relating to the r¢imbursemeTht of travel and
other expenses:.
2023
2022
722
1,175
388
S J E Balmer
S A Gillham
AMJ Hill
620
5. Fees for Examination of the Financial Statements
2023
2022
Independent examiner's fees for their services
6. Paid Employees
2023
2022
6.1 Staff costs
Gross wages, salaries and benefits in kind
Pension costs
Total staff costs
68,329
63,201
6.2 Average number of full-time
equivalent employees in the year
The parts of the charity in which the employees work
Charitable Activities
No employee received employee benefits of more lI￿n £60,000 during the year (2022: Nil).
12