PRS
Patton Rainey I
Stenson Limited
CH*PTEnEO ACCOVIITANTS
A ritClflRID AVOITO#S
Cbarlty Number.. 1186004
BIBLE EDUCATIONAL SERVICES
TRUSTEES ANNUAL REPORT AND FINAIYCIAL STATEKENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
R¢girt¢red Charity Nllmber. 1186004
CHARTERED
ACCOUNTANTS
IRELAND
Fl•glsler8d lOtJWYQUi8udlvtsk andregulaw lor a rw of kn¥*JIn￿1b￿￿rtes¥
actlvities ikniied Kiwdom by Ihe In5Ututè )IChanerwJAcCounthn￿1n Iréland
Chartered
Tax Advisers

BIBLE EDUCATIONAL SERVICES
TRUSTEES ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Page
Trustees Annual Rekk)rt
tndependent Examiner's Report
Statement of Financial Activities
Balance Sheet
io
Notes to the Financial Statements

BIBLE EDUCATIONAL SERVICES
TRUSTEES, IINNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present Bible Educalionol Serviccs (B.E.S.) 's annual report and financial slatements,
which are registered charity (number 1186004).
Reference *nd admlniitrntlon details
Address
The registered address of the Charity is..
37a Belmore Stree4 Enniskillen, Northem Ireland, BT74 6AA.
Trust¢es
The following persons are the trnstees of the charity at the date of this report and, except where
staled, were Iruslees for the whole of the year ended 31 D￿ernber 2024..
D J Watts (Chaim)an)
S A Gillham (Secretary)- resigned l June 2024
P Harknen (Secretary)- appointed l June 2024
SJE Balmer
AMJHill
SJPrice
P Ratney
J Aitkin- appointed 2 March 2024
Structurei governance and mAnagement
The charity is now operating as a Charitable In¢orpordled Organisalion (CIO). It was registered
with the Charity CornmissioTh on 25 October 2019 (Number.. 1186004). The Charity was previously
Constituted as a Charitable Trust and was rc8i5tered with the Charity Commission (Number:
1096157).
The assets of the Charitsble Tn￿t V￿re transferred to thc CIO as of l January 2020. after the
Charity Commission gave consent for this lo lake place.
New t[￿$teeS are appointed by the tru5tee5, who keep ihe composition of the trustee body under
review to ensure that it includes sufficient people with the time and expertise needed to manage the
charity effeclively. 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 2024
Objectives and aetivities
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 Bibl¢ Schools, churches. other Chri8lian bodies and Schools that work with children and
young people.
The activities carried out by the ¢hatity to achieve this objective include:
writin8 the content for several series of Bible lessons for children of all ages and adults,
creatin8 a syllabus which covers much of the Bible over a period of years
translating the ¢onlent into other languages lo make the lesson5 widely accessible
designing the presentalion 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 necessary
publishing the lessons by arranging printing, and by including Ihem on the charity's website.
from where they Can be freely downloaded
www.besweb.co
publishing guidance and training material, including training via an LMS system relating to the
use of the courses
makin8 visits in the UK and overseas to groups who use or may potentially use the courses, in
order to offer advice. encourag¢m¢nt, training and accouniability.
The charity aims for its activities to ensure that its courses are as widely available as possible.
ultimately enhancing the Bible knowledge of all who undertak¢ the lessons. The charity does not
wish for access to the cours¢s to be limited by cost. Postal Bible Schools in the developed world
typically make wntributions that cover the cosi of printed lessons provided to them by the charity.
However, as long as the financial resources of B.E.S. allow, the ability to pay contributions is not a
prerequisite for receiving lessons. A significant percentage of our printed lessons for the majority
world is donated by a Charity that collaborates with B.E.S. (see next paragraph), and all lessons
available on the B.E.S. website can be downloaded freely. All training and guidance activilies are
conducted at no charge.
In recent years, there h&s been a growing demand for printed copies of the ¢harity's Bible resources
from Christian groups in Eastern Europe, Africa, India. South Ameriw and other regions. These
groups often find it challenging to afford conlribution5 towards printing ¢05ts. and B.E.S. lacks the
financial resources to supply substantial quantities at its own expense. This demand 1$ being
addressed by Revival Movement Association, a Christian printing publishing charity based in
County Down, Northern Ir¢land. They have printed large quantities of B.E.S. lesson5 and supplied
them free of charge to groups in developing countries. The trustees of B.E.S. are immensely
grateful for all that Revival Movement Association is doing to help make B.E.S. Courses freely and
widely accessible to those for whom cost would otherwise present a byryier. Occasionally. the
printing of our resources is arranged in other cowitries where designated fjJnds have been received
for ihis purpose> particularly when the quantities required are Small or when the Revival Movement
Association faces shipping issues.
In 2024, the Revival Movement Association printed 1.2 million booklets for BES. with an
additional 1.8 million ordered for 2025.

BIBLE EDUCATIOIYAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The activitie5 of B.E.S. depend heavily on the conlribulions of many individuals who freely Eive
their time due to their commitmcnt lo the charity's objectives. The trnslees are immensely grateful
to all their volunteers, without whom the charity could nol operate as it does. The trustees also
recogni5e that most of the Christian groups using B.E.S. lessons rely on volunteers in a similar
manner and appreciate the efforts of everyone involved in making the courses available so widely.
During the ye&r covered by this report. the charity tN5t¢es considered the guidance issued by tILe
Charity Commission regarding public benefit and are 5aÈisfied that significant public benefit has
been achieved as a result of these a¢tivities.
Staff
Ai the end of 2024. Mrs Glenda Magee, our Resource Editor and Developer, left our employment:
her contribution over the past number of years has been invaluable. The Trustees also decided to
employ Mrs Alison Somerville on an initial short-tem) contract to assist in the office with
distribution in the UK & Ireland. and also some editorial work. The number of staff employed on a
pernianent basis is listed below, and we are greatly indebted to them for their dedicated
comrnilm¢nt and the skills they bring lo the ministy of B.E.S.
Angela Johnston- Opetat&ons Manager
Alison Somerville- UK & Ireland distribution & editing.
Stevie Wall$- International Development Manager
Trustees
The B.E.S. TrI￿e$ seek to meet quarterly and al other times when necessary.
Regular reporting to the trustees continues via finance updates and via Key Perfomian¢e Indi¢ator
(KPD reporting, monitoring progress concerning EdAting. Translatio￿ Printing and Training.
The current Board of Trustees are &$ follows:
Allison Hill
DJ Watts
John Aitken
Pamela Harknett
Pamela Rainey
Samuel Baimer
Stuart Price
B.E.S. are indebted to their time and expertise in advi5iDg. guiding and managing the ministry.
Property
The B.E.S. office is open Monday to Thursday from 8am-5pm. The staff team meet regularly in a
blended forniat (Zoom l in person). The team also seek to meet together in the office once every 2
months for debriefing and prayer.
Resource5 & Media- Sub-CoD¢r#etors
Mr Steve McDonald is our Graphic Designer in ihe UK arnd is responsible for all the initial design
and aesthetic developtnent of our resources. He also continue5 to be actively involved with the
English version revision projects. &8 well as having responsibility for the regular design, updating
and maintenance of our website.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR EIYDED 31 DECEMBER 2024
Mr Tamas BoL80ki is the Inlernational Designer and is based in Hungary. He continues to work on
the translation and design of the majority of our overseas study material.
Miss Rebekah MullaTr is reS￿nSIble for the upd&ting of our social media platfomis and some media
development from limc lo time.
At the end of 2024, approximately 80 countries were using the Bibl¢time booklets in over 45
languages, and there were 36 ongoing translationlrevision projects.
The regular revision and updttting of the English study material for both the UK and English-
$￿akIng countries around the world continues, and this includes the updating of both the Teacher
Guidelines and Teacher Lesson Plans. All of our material wi be dovmloaded from our website.
thereby allowing worldwide accessibility.
www.besweb.com
There are also a nurnber of key
volunteers who assist with the editorial work in various languages.
Demand continues to grow for suppli¢s both in the UK, Ireland and overseas. Below ar¢ listed some
key developments during 2024:
Organisational Change5:
Retirement of Trustee, Editor and Secretary to the TNsl- Stephen Gillham (June 2024).
Appointment of I new Trustee (Mgnh 2024)- John Aiiken to advise on mission strategy.
New roles and responsibililies allocated to current trustees. Allison Hill is responsible for
Editorial, and Pam Harknett was appointed as Secretary to the Trust.
Engagement of a sub-contractor to manage social media, and appointment of a new part-time
statYmemb¢r on a short-term contract to managc UK & Ireland Postal Bible School C¢ntres.
Product Developments:
Redesign of C Series Bibletime A4 lessons in English commenced in January 2024. introducing
BES & Friends characl¢rs into levels 0-3. Conlent review and reMTite of level 2.
Adult resourc¢- NewLife redesigned and rewritten into Bibletime GoiDg D¢ep¢r. A. B and C
Serie5 completed.
BES Prornotional flyers r¢written and redesigned QR Codes.
Redesign and revision of Bibletime (A4 lessons) started throughout 2024 in Croatian.
Hungaria￿ and Romanian to refiect new conteTht and the introduclion of BES ChaTrciers.
In Juneljuly 2024. 6-month A4-size Bibletime booklets and Teacher Lesson Plans were
designed for use in school and Sunday School to give teache￿ greater choice and freedom when
teaching Bible stories. To be introduced in December 2024 and ready for use in January 2025.
Redesign of A5 Bibletime booklets Cotnrnenced with A Series. Reflects the A4 design with new
confrnt and BES Characters.
Teacher Lesson Plans to k used worldwide with both A4 and A5 Bibletim¢ resources- same
content for e&se of editing.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
L4nguagc DevelopmentS'.
2 new languages: Slovenian and Serbian.
Completed translating the entire Bibletime syllabus into Swahili (May 2024).
Dec 2024 - 1 new language.. South Korean (8pprox. cost is £1 0,000 per series).
Urdu - Expanding the translation across all Icvels. rather than just focusing on level 3.
BES have translated Biblcttme booklets Anto 16 of the top 20 languages. and all top 10
languages.
New Countries I People Groups..
South Korea.
Technology Developments:
The BES Learning Management System (LMS). our digilaI ttaining plarfonn. is being well
used. To date. 251 individuals have registered on the LMS. 2nd 1.391 courses have been
completed. The ￿11 suite of training has been completed by 92 different individuals.
Translation of the LMS into SparLi5h and Swahili is complete. and the video content has all been
recorded in both languages. The video content for Swahili is currently being edited. Translation
of French and Portuguese modules is complete, bul the video content is yet to be recorded.
Bespoke training over Zoom has b¢en completed this year with 3 BES partners. New training
matenal is being developed, and key training w&8 delivered to 71 delegates from 30 countries at
the BES Inlemational Conference.
50 individual ZOOM meetings conducted across the world with BES inlemiediaries by Sam
Balmer. Stevie Walls and Ang Johnston. (Feb_march 2024).
BES website- continually bcing updated with the latest translations. 40 languages are available
to doN￿loa¢ with Ka72kh added this year.
Exp2oring online solutions for Biblelime
Social media- BES joined Instagrdm. BES Facebook & Instagram pages are updated regularly
with news, quotes & photos from around the world.
Sunscool - A-C series of Bibletimc lessons arc now all on this App. Continually being updated
to the latest versions and translated inio 18 languages.
PriDtillg:
New strategy adopted for overseas printin& Revival Movement printed 1.2 million booklets in
2024, printing key languages- Swabili. Amharic. Oromo. Portuguese, Romanian. Hungarian,
Chichewa and Arabic. No English or French in 2024.
In 2024, BES ordered over 349.000 Bibletime lessons from Hendersotk Print for children in the
UK and Ireland. Demand for materiaE from controlled and integrdted Piimary Schools in
Northern Ireland is steady for all Postal Bible School Centres (in 2016. there were 23 schools.
In 2021. 140. There are currently 180 schools). Sunday School demand remains consistent in
the UK & treland.
BES Prayer Diary (2025-2027) produced online and printed, mailed in December 2024.
Revival Movem¢nl. 26 orders totalling 1.8 million booklets have been placed for 2025, printing
English. French and some key languages- Arabic. Kinyanvanda and Swahili. RM have agreed
to ship FIcnch Bibletime directly to many Wesl African nations. including Burkina Faso.
Cameroon, Benin. Guinee, Gabon. Niger. CAQ Senegal. Togo. Ivory Coast, Chad and Mati.

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THF, YFAR ENI)Tr:D 31 DECVMIIKR 2024
OverseAS Vlsitj:
None made du¢ to the B.E.S. Conference.
B.E.S. successfully hosled its 5th Intemational Conference in Northern Ireland between May
29 and June 5. 2024, bringing together 71 volunteers from 37 countri¢5. These passionate
individuals use Bibl¢tim¢ resources lo share the Gospel and mentor children and youth in over
40 languages. The conferencc provided practical training on sal¢guardiTrg laws, i¢aching
t¢chniques, and the evolving landscape of children's ministry. Beyond education, it foslered
en¢ouragemenl. fricndship? and fellowship within the B.E.S. community. One of Ihe most
moving moments was the international evening, where delegates shared personal experiences
and prayer rcquesls. gtrengthening thcir global l)ond. Another highlight was a thought-
provokin8 seminar by Professor John Lennox on Al and the future of humanity, sparking deep
discussions on faith and technology with over 500 attend¢es. With a full schedule of seminars
and discussions. the Conference left a lasting impa¢t, equipping volunteers with new strat¢gies,
renewed possi0￿ and valuabl¢ ¢onn¢ctions. Delegates expressed overwhelming appreciation.
fecling inspired 2nd Teyi(alized to continue iheir mission. The event successfully strengthened
the B.E.S. ¢ommunity and empowered volunteers to make a meaningfvl difference in their
countries.
Other Projects I PartDershipJ:
5-year Strategy Planning- October 2024 with all Trustees. staff, sub-¢oTrtractors.
New Partnership with Fields of Life- in Ugand& and Rwanda.
Promotlon•l Opportuni¢ieJ:
During 2024, Mr Samuel Balmer, Mr Sievi¢ Walls and Mr Stephen Gillham had numerous Zooms
and in-person d¢pu¢ations with churches to shar¢ what has been happcning across the world with
B.E.S. It has been ¢n¢ouraging to see the in¢r¢ase in demand for Bibletime lessons during 2024.
particularly from th¢ UK.
"Prdyers and Praise - BES News from Around the World" was produced and distributed both
online and via a mailout in Spring 2024.
MtseellAneous
Revival Movement Association (Iniernational printing) had printed and shippcd ovcr 1.2 million
booklets for us by th¢ end of 2024. We are extremely gratefvl for our ongoing partnership with
Revival Movement. Due to the restrictions on printin8 in Revival Movement and smaller quantities
r¢quired by some international p8rtners, severnl countries printed in•country. including Romania,
Myarmar, the Middle Ea51 and India. Various sub-¢ommittees met during the year to manage the
high demand in many areas of the work within B.E.S. (R¢source Comniittee, International Sub-
ommittee and Training Committee).

BIBLE EDUCATIONAL SERVICES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
FinaDeiAI Review
The incomc of thc charity aris¢s principally from two sources. Contributions are made by Postal
Bible Schools in ihe UK llnd Ireland for the cost of prinlcd lessons supplied to them. the income is
reasonably prediclable. The remainder of the iiicome is made up largely of donations from
supporters of the charity {oili¢r charities. churches and individuals). this is les5 predictable. and
more liable to fluctuate, and now represents mosl ofthe income each year. B.E.S. is extremely
gratcful to its wide range of supportera for providing the finance, which allows the work lo grow.
Total Income decreased by £72.029 from £384,558 to £312,529. This was due lo funds
being ￿ceIVed for thc conference during 2023. We continu¢ to receive lar8¢ one-off
donations from churches. individuals and ttusts.
Expenses increased by £96,272 from £323.408 to £419.680 in the year ended 31 December
2024. This was due to the Cost of the International confe￿nCe.
Wherever possible, the trustees avoid cntcring into substantial long-lcrn financial commithients,
and ihey undertake activities each year funds allow (particularly in the area of overseas support
and development). The charity continues to explore opportunities to widen the supporter bas¢.
producing newsletters and other material, and conducting deputation meetings, to make supporters
and potential supporters aware of the charity's work. It is hoped thai these a¢tions will in¢rease
prayer support and financial support. and also encouragc new volunl¢ers to becom¢ involved in the
work of thc charity. Th¢ accounts do not refl￿t thc bcncfit of Support for the charity. which is
provided by unpaid volunteers, nor by supporting organisation5 which make otTice facilities
available- nor do the accounts reflect the value of lessons printed by Revival Movement
Association. a5 th¢5¢ supplied directly lo overseas Postal Bible S¢hools and other Christian
groups. The clwity is Brateful for 811 such support.
Charity law requires the trusl¢e5 to prepare finan¢ial sthtements for ¢aeh financial year, which give
a true and fair view ofthe slatc of affairs of the charity and of the SUTplus or deficit of the Charity for
that period. In pr¢paTing these financial statements, the trustees are required to:
Select Suitable accounting policie5 and then apply them consistently.
Make judgements and estimates that are reasonable and prudent.
Prepare the financial statements on an ongoing basis unles5 It is inappropriate lo presume
that the charity will continue in busine53.
The Trustees are responsible for keeping proper aceounting records, which disclose with reasonable
ac¢urdCy at any time the finan¢iai position of the charity. They arc also responsible for safeguardin8
the assets of the charity and hence for tsking reasonabl¢ steps for the prevention and detection of
fraud and other irregularities.
Approved by the t￿SleeS on the date shown below and signed on their behalf by:
S J Balmer, Trustee
17 September 2025

PRS
Patton Rainey
Stenson Limited
CHAP7EfvED ACCOVNTANTS
& REG15TEPED AUDITORS
Report of the independent examiner to the trustees of Bible Educational Services
(charity number 1096157) in r￿pect of an exAmination carried out on the
Financial Statements for the yeAr ended 31 December 2024
I report to the tnL8tees on my exarnillation of the financial statements of the above charity for the
year ended 31 D¢cember 2024. set out Oll PBge3 8 to 12.
Responsibllirfes basis of report
As the Ch￿Ity'S ttwtees> yoil are responsible for the preparatiott of the ftnttnc1￿ statements in
&C￿rdanCe the requirements of the Charities Act 2011 Cttbe Act).
I report in respect of my ¢xamination of the Trust's finallci81 statements carxied out under section
145 of the 2011 Act and in catrying out my cxa1ninati0￿ I havc followed all the applicable
Directions given by the ChaJity Commission under section 145(5)(b) of the Act.
Independent eJaminer'J statement
The chaTity's gross income exceeded £250,000 and I an) qualifi¢d to undertake the examination by
being a qualified member of Th¢ Institute of Chartered Ac¢ountsits in Ireland.
I have Complet￿ my examination. I confimi tbat no material mattets have com¢ to my attention in
conne¢tion with the exatnination which gtves m¢ cause to believe that 14 ally material respect."
the accounting records w¢re not kept in a¢cordao¢e with section 130 of th¢ Chariti¢s Act" or
the financial statements did not accord with the a¢counting records. or
the financial statements did not comply with the applicable requirements collcerning the
forni 8nd content of financial statements set out in the Charities (Financial Statements and
Reports) Regulations 2008 otber thaD 0￿Y rquirement that the financial statements give a
'tru¢ and faiI' view which is not a matter Co￿ldered as part of an independent exaTnination.
I have no wncerns and have come a¢ross no other ￿￿tte[S in ¢ODnectiort with the examination to
which attention should b¢ drawn in this report it) order to enable a proper uud¢rstandin8 of the
financial statements to be reached.
Signed:
Date- 17 September 2025
Stephanie Stenson FCA
(Chartered Accountaryts in Ireland)
Patton Rainey Stenson Limited
Chartered Accountants
6 Fast Bridge Street
Enniskillen
Co. Fem]anagh
BT74 7BT
CHARTERED
ACCOUNTANTS
IRELAND
Rpgi4ereoTo¢airyoutwdrtWth
Ctibil￿¥1n Km9dorn bythe In
ulaied tor aIÈngè￿4n¥eSIThnl bj￿￿855
tiluleolcharte￿A¢wvfikn1y1n Iiol
Chartered
Tax Advisers

BIBLE EDUCATIONAL SERVICES
STATEMENT OF Fif4ANCIAL ACTIVITIEI S
FOR TIIE YEAR ENDLD 31 DECEMBLK 2024
Unwtricted Restrieted
Funds
Funds Totg12024
'rotAI
2023
Note
Ineoming Re.qource
Individual Gifts
Church Gifts
Trust Gifts
Ixgacies
Other Collective Gifts
Gift Aid
Contributions for printed le￿onS
Interest Received
Investment Income
38.201
20,201
118,500
215
1,200
5.466
54,776
335
15,405
14,331
42,551
53,606
34,532
161.051
215
1,200
5,466
54,776
335
57.446
45.886
208.039
5.000
6.398
5.731
54,728
Total Incoming Rtsour¢es
Resources Expended
Graphic design costs
O￿lCe costs
Staff salaries
Property costs
Postage, Stationery & miscellaneous
Printing costs
Worldwide support and development
Travel & Training
Trdn51ation
Conference
Printing, Storage & Transport
Nominated Workers
26,847
26,847
46,533
73,260
10,976
14,051
71.233
73.260
10.976
14,051
71.233
69.701
9,874
9.551
70,328
22,430
28,621
20,274
33.609
22,430
29.721
98,065
33.609
19,315
13.435
2,421
44.864
77,791
Total Resources Expended
Net Movement in Funds
(62,087) (45,064) (107,151)
61,150
Net Gainl(Loss) on Investment
1,095
1,095
4,078
Tolal Funds brought fonvard
217 948
Total Funds Carried fotward

BIBLE EDUCATIONAL SERVICES
BALANCE SHEET AS AT 31 DECEMBER 2024
ReJtricted
Income
Funds
Unrejtrlcted
Funds
Total
2024
Total
2023
Note
Short tern] inve5tments- COIF Shar&8
Bank Balances
49,556
49.556
48.461
169487
Total Current As$¢ts
Funds of the Charity
Unrestricted funds- General
Unrestricted funds- Conference FuDd
Restricted income funds
90,672
6.000
90.672
6,000
104,768
52.897
Approved by the Trustees on the date shown below and sI￿¢d on their behalf by:
S J Balmer. Tn￿lee
Dat¢: 17 September 2025
io

BIBLE EDUCATIONAL SERVICES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
l. Statemcnt of Compliance
Thes¢ financial statcincnls havc been prephred in compliance with FRS 102, 'The Financial
Rep)rting Standard applicttble in the UK and the Republic of Ireland., the Staiement of
Recommended Practicc applicable to eharilies preparing Iheir financial statements in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)
(Charitie5 SORP FRS 102) and the Charities Act 2011.
2. Accounting Policies
The financtal Siaiemcnls have been prepared on the historical cost basis, as modified by the
revaluation of investments measured at fair value Ihrough income and expenditure.
Ineomin
Resources
Recognition of IDcomlDg ReJour¢eJ
These arc included in the Sthiement of FinAn¢ial Activities (SOFA) when..
the charity becomes entitled to the resources.
the trustecs are virtually certain they will receive the resources. and
the monetary value can be measured with sufficient reliability.
Ineoming Re$ourceJ with Relat¢d Expenditure
Where incoming resources have relaled expenditure ihe incoming resources and related expenditure
are reported gross in the SOFA.
Grants And Donations
Grants and donations gre only included in the SOFA when the charity has unconditional entitlement
to the resources.
Tax Reclaims on Donation$ and Glfts
tncoming resources from tax ￿claImS are in¢luded in the SOFA when Teccived.
Volunteer Help
The value of any voluntary hclp received is not includ¢d in the fmancial statements but is described
the truste¢s' annual report.
IDvestment Ineome
This is included in the financial statements when receivable.

BIBLE EDUCATIOIY AL SERVICES
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
Inv¢stment G*inJ *nd LoJyeJ
This includes any gain or10$5 on the Sale of investments and any gain or105s ￿sUlting from
revaluing investments to market value al the end of the year.
enditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a Segal or ¢onstructive obligation committing the
charity to pay out resources.
GoverDgDce Costs
Include costs of the prepared and examination of statutory financial statements. the costs of trustee
meetings 8nd cost of any legal advice lo truslees on governance or conslilutional matters.
Fund Aeeountlng
The Charity has no Endownent Fund5.
Restricted Funds arise from revenue donations where donors have specified the use to which the
donaied funds should bc put (within thc objects of the charity) and arc held within cash funds.
Unrestricted Funds are income funds which are to be spent for the Charity's general purposes. The
designated fimd is part of general funds set aside by the Trust¢¢s for the Conference Fund.
Going Concern
There are no material uncertainties about the Charity's ability to continue th¢ forcseeable futur¢. a
period of at least 12 months from the date of signing the financial statements.
3. Unrestricted and Restricted Funds
Movement of major fundg
Fund
Balances
at
Incoming Outgoing
01101124 resources
resources
Fund
Balanees
at
31112r24
Gains and
losses
Transfers
Unrestri¢led Funds
General
104.768
52
- Conference Fund ￿97
157.665
240,242 (243,432) (12,000)
1,095
90,673
00
96,673
240.242 (302,329)
117351
1,095
Restricted Fund
Total Funds
12

BIBLE EDUCATIONAL SF.RVICES
NOTES TO THF. FINANCIAL STATF.MF.NTS
YEAR ENDF.D 31 DF.CEMIIF.R 2024
4. Related Party Transactions
Thc Charity rcccivcd donations during the year from one of its sponsors. £20,000 of th¢se
donations wcre specifically ￿StrIcted by the donor, to be used and allocatcd to another trust
(2023: £18,000).
These funds have been Shown as a Restricted Income and a Restricted Resource expended.
The following payments were made to Trustees relating lo the reimburscment of travel and
other exp¢nses:_
2024
2023
S J E Balmer
DJWatts
P Harknett
S Watts
A Johnsion
115
75
620
1,219
219
430
5. Fees for Examination of the Financial Slatements
2024
2023
Independent examiner's fees for iheir services
6. Paid Employees
2024
2023
6.1 Staff eosts
Gross wages, salaries and benefits in kind
Pension cosis
71,749
68,329
Total staff costs
6.2. Average number of full-time
equivalent employees in the year
The parts of the charity in which the employees work
Charithble Aclivities
No employee received employee benefits of more than £60.000 during the year {2023-. Nil).
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