Registered Charity Number :- 1194339
BETHEL BATH INTERNATIONAL MINISTRIES a Charitable Incorporated Organisation
## TRUSTEES’ REPORT AND
## FINANCIAL STATEMENTS
FOR THE YEAR END 31 March 2024
**Bethel Bath International Ministries Hillside Hall Hillside Road**
**Bath digollooyis@gmail.com**
**BETHEL BATH INTERNATIONAL MINISTRIES**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2024
## **IPC BETHEL PENTECOSTAL CHURCH BATH**
**OFFICAL REPORT for 2023/24**
3
**BETHEL BATH INTERNATIONAL MINISTRIES**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2024
## **Management, Structure and Governance**
## MANAGEMENT
Management is a business function that provides leadership support to organisations, resources to realise strategic goals and objectives. While churches are not precisely business organisations tied with specific management practise as requirement including other complex legal requirement such as filing returns and payment of taxes.
They engage in activities that require adequate planning and execution if they are to be successful and impact to the church’s growth, development and governance.
## STRUCTURE
At the top there is the Pastor, they are the head of the church and are responsible for teaching the word of God. Next there are the elders, the congregation elects these men to oversee their spiritual needs of a particular local body.
The committee elected by the congregation help with the day-to-day operations of the church.
## GOVERNANCE
Governance means that the organisation of the church must reflect the identity of the church and must facilitate a situation where the way in which the church participates in God’s mission, brings life to all creation.
A church is in the eyes of the law a voluntary, un-incorporated association of people who make the congregation. A church is autonomous body which is self-governed with no outside authority having jurisdiction over them, except that granted by its membership.
Decisions are made and reviewed by either a single Minster, a small group of Pastors or a large group of church members (Committee).
## **Objectives and Activities**
## OBJECTIVES
- Proclaiming the gospel by word and deed
- Mobilise for missions, recruit, train, send and care for workers in the fellowship.
- To gain souls for the kingdom of God
- To help and support the local community
- To have a congregation for fellow believers to come and worship God.
5
**BETHEL BATH INTERNATIONAL MINISTRIES**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 March 2024
## ACTIVITES
- SUNDAY SCHOOL – Every Sunday morning we begin our activities with a word of prayer and then children are divided into different classes according to their ages.
- YOUTH MEETING – Once every month after the morning worship service, we have a youth meeting. Specifically designed to motivate and encourage young people to showcase their talents and increase their knowledge in the bible.
- LADIES MEETING – The ladies of our church gather once a week in different homes or virtually to pray and encourage each other.
- EVANGELISM – Once a week all the members of the church gather to distribute tracts/leaflets which contain scriptures from the bible.
- INTERCESSORY PRAYER - Every first week of each month, we have an intercessory prayer.
- COTTAGE MEETING – Held every Wednesday, at home or virtually.
## **Achievements & Performance**
- Throughout the Past year, God has helped us to support many Pastors and churches across India, this includes both Financial and spiritual support.
- Our church has grown substantially over the period of 2023-24, with many new families and members joining our church.
- God has enabled us to grow and expand our ministries from Bath to Salisbury, Wiltshire.
## **Future Development**
Our Mission is to revitalise the church, so it becomes the centre of the community as it once was and how God intended it to be.
There are four steps to our process; PREPARE, GROW, EXPAND and SUSTAIN.
We have a set target of at least gaining 10 spirits for his Kingdom and for them to have water baptism by the end of 2024.
6
**BETHEL BATH INTERNATIONAL MINISTRIES**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 March 2024
We report on the accounts of the charity for the year ended 31st March 2024.
## **Respective responsibilities of Trustees and Examiner:**
The charity’s trustees are responsible for the preparation of the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 43(2) of the Charities Act 1993 (the Act) and that an independent examination is needed. It is our responsibility to examine the accounts (under section 43(3)(a) of the 1993 Act), to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 43(7)(b) of the Act), and to state whether particular matters have come to our attention.
## **Basis of independent examiner’s report:**
Our examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statements below.
## **Independent examiner’s statement:**
In connection with our examination, no matter has come to our attention:
which gives us reasonable cause to believe that, in any material aspect, the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which record with the accounting records and to comply with the accounting records of the 1993 Act have not been met; or to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Jaison Varghese Zachariah Vectra Management Consultancy
7
**BETHEL BATH INTERNATIONAL MINISTRIES**
**RECEIPT AND PAYMENT**
FOR THE YEAR ENDED 31 March 2024
|**Categories**
**Receipts**
Donation and gifts
Offering
Other
Tithe
Sub total(Gross income
for AR)
**Total receipts**
**Payments**
Depreciation Charge for
the Year - Plant &
Machinery
Depreciation Charge for
the Year - Computer
Equipment
Bank charges
Charity management &
administration
Charity running cost
Cost of services
Donations
Printing and stationery
Rent
Refreshments|**Unrestricted**
**funds**
**Restricted**
**funds**
**Endowment**
**funds**
**Total**
**funds**
**Last**
**year**
16,531.33
-
- 16,531.33
7,602.50
24,805.89
-
-
24,805.89 14,777.32
2,890.00
-
-
2,890.00
967.00
32,625.00
-
- 32,625.00 15,360.00
76,852.22
-
- 76,852.22 38,706.82|
|---|---|
||76,852.22
-
-
76,852.22 38,706.82|
||107.73
-
-
107.73
11.35
354.17
-
-
354.17
15.52
77.60
-
-
77.60
74.80
291.48
-
-
291.48
149.42
740.40
-
-
740.40
6,313.42
5,568.00
-
-
5,568.00
910.00
9,855.00
-
-
9,855.00 11,740.00
1,261.77
-
-
1,261.77
350.00
4,987.00
-
-
4,987.00
2,859.00
4,549.49
-
-
4,549.49
1,131.69|
8
FOR THE YEAR ENDED 31 March 2024
## **BETHEL BATH INTERNATIONAL MINISTRIES**
## **RECEIPT AND PAYMENT**
|Software & IT
Honorarium to Guest
Pastors
Events
Equipment
Allowance to Church
Minister
Sub total
Asset and investment
purchases
Computer Equipment -
Additions - Cost
Plant & Machinery -
Additions - Cost
Sub total
**Total Payments**
Net of
receipts/(payments)
Cash funds last year end
**Cash funds this year**
**end**|459.40
-
-
459.40
173.88
8,600.00
-
-
8,600.00
-
2,630.92
-
-
2,630.92
3,213.54
439.95
-
-
439.95
-
7,860.00
-
-
7,860.00
-
47,782.91
-
-
47,782.91 26,942.62
1,091.87
-
-
1,091.87
340.32
-
-
-
-
550.00
1,091.87
-
-
1,091.87
890.32
48,874.78
-
-
48,874.78 27,832.94
27,977.44
-
- 27,977.44 10,873.88
19,807.15
-
-
19,807.15
8,933.27
47,784.59
-
- 47,784.59 19,807.15|
|---|---|
9
**BETHEL BATH INTERNATIONAL MINISTRIES**
**STATEMENT OF ASSETS AND LIABILITIES**
FOR THE YEAR ENDED 31 March 2024
|**Categories**|**Details**|**Unrestricted**
**funds**|**Restricted**
**income funds**|**Endowment**
**funds**||
|---|---|---|---|---|---|
|**Cash funds**||||||
||Bethel|||||
||Pentecostal|48,273.36|-||-|
||Church Bath|||||
||Total Cash
Funds|48,273.36|-||-|
||Details|Fund to which
asset belongs|Cost (optional)|Current value
(optional)||
|**Assets retained for**||||||
|**the charity’s own**||||||
|**use**||||||
||Plant &
Machinery|Unrestricted
Funds|550.00|||
||Computer
Equipment|Unrestricted
Funds|1,432.19|||
The financial statements were approved by the Board on 31-Jan-2025 and signed on its behalf by:
Digol Louis Rony Mathew Kavumkal Chairperson Trustee
10
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **1 Accounting Policies**
## **1.1 Accounting Policies**
The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.
## **1.2 Basis of preparation**
These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.
These accounts have been prepared in accordance with “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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. These accounts are presented in pounds sterling and rounded to the nearest pound.
## **1.3 Going concern**
The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.
## **2 Income from Donations and Legacies**
|**Analysis**
Donation and
gifts
Offering
Other
Tithe|**Unrestricted**
**funds**
**£**
16,531.33
24,805.89
2,890.00
32,625.00
76,852.22|**Total funds**
**2024**
**£**
16,531.33
24,805.89
2,890.00
32,625.00
76,852.22|**Total funds**
**2023**
**£**
7,602.50
14,777.32
967.00
15,360.00
38,706.82|
|---|---|---|---|
11
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **3 Expenditure on Raising Funds**
|**Analysis**
Support Costs|**Total funds 2024**
**£**
219.98
219.98|**Total funds 2023**
**£**
-
-|
|---|---|---|
## **4 Expenditure on Charitable Activities**
|**Analysis**
Bank charges
Charity management &
administration
Charity running cost
Cost of services
Donations
Printing and stationery
Honorarium to Guest
Pastors
Events
Allowance to Church
Minister
Support Costs|**Total funds 2024 **
**£**
77.60
291.48
740.40
5,568.00
9,855.00
1,261.77
8,600.00
2,630.92
7,860.00
5,206.98
42,092.14|**Total funds 2023**
**£**
74.80
149.42
6,313.42
910.00
11,740.00
350.00
-
3,213.54
-
2,859.00
25,610.18|
|---|---|---|
## **5 Support Costs**
|**Analysis**
Equipments
**Governance Costs**
Rent|**Total funds 2024**
**£**
439.95
4,987.00
**5,426.95**|**Total funds 2023**
**£**
-
2,859.00
**2,859.00**|
|---|---|---|
12
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **6 Other Expenditure**
|**Analysis**
Depreciation
Charge for the
Year - Plant &
Machinery
Depreciation
Charge for the
Year - Computer
Equipment
Refreshments
Software & IT|**Unrestricted**
**funds**
**£**
107.73
354.17
4,549.49
459.40
5,470.79|**Total funds**
**2024**
**£**
107.73
354.17
4,549.49
459.40
5,470.79|**Total funds**
**2023**
**£**
11.35
15.52
1,131.69
173.88
1,332.44|
|---|---|---|---|
13
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **7 Tangible Fixed Assets**
## **7.1 Cost or valuation**
|**7.1 Cost or valuation**||||
|---|---|---|---|
||**Plant & Machinery**|**Computer Equipment**||
||**£**|**£**||
|At 01 April 2023|550.00|340.32||
|Additions|-|1,091.87||
|Disposals|-|-||
|Revaluations|-|-||
|Transfers|-|-||
|At 31 March 2024|550.00|1,432.19||
|**7.2 Amortisation and impairments**||||
||**Plant & Machinery**|**Computer Equipment**||
||**£**|**£**||
|At 01 April 2023|11.35|15.52||
|Additions|107.73|354.17||
|Disposals|-||-|
|Revaluations|-||-|
|Transfers|-||-|
|At 31 March 2024|119.08|369.69||
|**7.3 Net book value**||||
||**Plant & Machinery**|**Computer Equipment**||
||**£**|**£**||
|At 01 April 2023|538.65|324.80||
|At 31 March 2024|430.92|1,062.50||
14
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **8 Cash at bank and in hand**
|Bethel Pentecostal
Church Bath|**Total funds 2024**
**£**
48,273.36
48,273.36|**Total funds 2023**
**£**
19,834.02
19,834.02|
|---|---|---|
## **9 Charity funds**
|**9 Charity funds**|**9 Charity funds**||
|---|---|---|
|**9.1 Details of material**
**Fund names**
**Unrestricted**
**funds**
**General**
**Fund**
**Total**
**9.2 Details of material**
**Fund names**
**Unrestricted**
**funds**
**General Fund**
**Total**||**funds held and movements during the CURRENT reporting period**
**Fund**
**balances**
**brought**
**forward**
**Income Expenditure Transfers**
**Gains**
**and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|
|||20,697.47 76,852.22
(47,782.91)
-
- 49,766.78
20,697.47 76,852.22
(47,782.91)
-
- 49,766.78|
||||
|||**funds held and movements during the PREVIOUS reporting period**
**Fund**
**balances**
**brought**
**forward**
**Income**
**Expenditure Transfers**
**Gains**
**and**
**losses**
**Fund**
**balances**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**|
|||8,933.27 38,706.82
(26,942.62)
-
- 20,697.47
8,933.27 38,706.82
(26,942.62)
-
- 20,697.47|
15
**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 March 2024
## **9.3 Transfers between funds**
## **This Year**
|**ear**|||
|---|---|---|
||**Amount**||
||**£**||
|Between unrestricted and restricted funds||-|
|Between endowment and restricted funds||-|
|Between endowment and unrestricted funds||-|
|**ear**|||
||**Amount**||
||**£**||
|Between unrestricted and restricted funds||-|
|Between endowment and restricted funds||-|
|Between endowment and unrestricted funds||-|
## **Last Year**
16