Registered Charity Number :- 1194339
BETHEL BATH INTERNATIONAL MINISTRIES a Charitable Incorporated Organisation
## AND FINANCIAL STATEMENTS
FOR THE YEAR END 31 MARCH 2025
**Bethel Bath International Ministries Hillside Hall Hillside Road BA2 3NX Bath digollooyis@gmail.com**
**BETHEL BATH INTERNATIONAL MINISTRIES**
FOR THE YEAR ENDED 31 MARCH 2025
## **CONTENTS**
TRUSTEES' REPORT--------------------------------------------------------------------------------------------------------4 INDEPENDENT EXAMINER'S REPORT--------------------------------------------------------------------------------6 RECEIPTS AND PAYMENTS ---------------------------------------------------------------------------------------------7 NOTES TO THE FINANCIAL STATEMENTS -----------------------------------------------------------------------10
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BETHEL BATH INTERNATIONAL MINISTRIES
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 MARCH 2025
IPC BETHEL PENTECOSTAL
CHURCH BATH
OFFICAL REPORT FOR 2024125
**BETHEL BATH INTERNATIONAL MINISTRIES**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
## **1. REFERENCE AND ADMINISTRATIVE DETAILS**
**Principal Address** : Church Office: 93 Mountain wood, Bathford, BA17SA Meeting Address: Hillside Hall, Hillside Road, BA2 3NX
**Trustees** :
Pastor. Digol Looyis (Chair) Mr. Renowned Ebenezer Mr. Rony Mathew Kavumkal Mr. Christy Tom Issac Mr. Alexander Louis
Bankers: HSBC Governing Document: CIO - Foundation (Registered 05 May 2021)
## **2. STRUCTURE, GOVERNANCE, AND MANAGEMENT**
The charity is a Charitable Incorporated Organisation (CIO). The trustees are responsible for the strategic direction and governance of the ministry. Trustees are appointed based on their commitment to the Christian faith and their ability to contribute to the charity's objectives.
## **3. OBJECTIVES AND ACTIVITIES**
The object of the CIO is for the benefit of the public to advance the Christian faith in accordance with the Statement of Beliefs. To achieve this, the ministry conducts various spiritual and community-focused activities:
**Public Worship & Prayer** : Regular meetings for worship and intercession. Evangelism: Preaching the Gospel through local outreach. Pastoral Care: Providing spiritual and emotional support to families and individuals. Community Welfare: Practical support for those in need through food and clothing supplies.
## **4. ACHIEVEMENTS AND PERFORMANCE**
During this reporting period, Bethel Bath International Ministries has maintained a consistent schedule of activities to serve the congregation and the wider Bath community. Spiritual Growth & Devotion.
**Monthly Fasting Prayer** : Held on a monthly basis, these sessions have seen a steady increase in attendance, providing a space for spiritual reflection and communal prayer for local and global needs.
**Gospel Work & Outreach** : The ministry actively engaged in "Gospel Work" through street ministry and community visits, sharing the message of the Christian faith.
**Baptism Classes:** We conducted structured baptismal training for new believers, focusing on the foundations of the Christian faith and commitment to the church body.
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**TRUSTEES' REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
**Youth Meetings & Counselling** : Recognising the challenges faced by young people, we hosted monthly Youth Meetings that combine social interaction with biblical teaching. One-to-one youth counselling was provided to support mental well-being and spiritual guidance.
**Family Counselling** : Our leadership provided confidential counselling sessions for families, focusing on strengthening relationships and providing support during difficult life transitions.
**Ladies Ministry** onal relationship with God through prayer, to encourage spiritual growth and faith. To provide emotional and moral support for women. To pray for church leadership, ministries ith and prayer.
## **Charity & Community Impact (Public Benefit)**
In fulfilling our commitment to the public benefit, we operated several practical aid initiatives: Free Food Supplies: We organised regular distribution of essential food items to vulnerable individuals and families in the local area, regardless of their faith background. Clothes Supplies: A community clothing drive was maintained, providing warm clothing and essentials to those experiencing financial hardship or homelessness.
## **5. FINANCIAL REVIEW**
## **Principal Funding Sources:**
donations from the congregation and supporters.
**Reserves Policy** : The trustees aim to maintain a reserve sufficient to cover three months of essential operating costs.
**Expenditure** : Funds were used to facilitate church meetings, support outreach programs, and purchase supplies for our food and clothing charity work.
The Trustees declare that they have approved the Trustees' Report above. Signed on behalf of the Charity's Trustees
**Signature(s):**
**Full Names:** Pr.Digol Louis Rony Mathew Kavumkal **Position(s):** Chairperson Trustee
**Position(s):**
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**INDEPENDENT EXAMINER'S REPORT**
FOR THE YEAR ENDED 31 MARCH 2025
We report on the accounts for the year ended 31[st] March 2025.
## **Respective responsibilities of Trustees and Examiner:**
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.
## **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 co report is limited to those matters set out in the statements below.
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
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**STATEMENT OF ASSETS AND LIABILITIES**
FOR THE YEAR ENDED 31 MARCH 2025
**----- Start of picture text -----**
Categories Unrestricted funds Restricted funds Total funds Last year
Receipts
-
Donation and gifts 20,005.18 20,005.18 16,531.33
-
Offering 26,624.21 26,624.21 24,805.89
Other 2,570.00 - 2,570.00 2,890.00
- -
Building Fund 7,350.00 7,350.00
Tithe 34,554.00 - 34,554.00 32,625.00
Sub total 83,753.39 7,350.00 91,103.39 76,852.22
Total receipts 83,753.39 7,350.00 91,103.39 76,852.22
Payments
Depreciation Charge
for the Year - Plant & 846.32 - 846.32 107.73
Machinery
Depreciation Charge
for the Year - Fixtures 93.00 - 93.00 -
& Fittings
Depreciation Charge
for the Year - 265.63 - 265.63 354.17
Computer Equipment
Bank charges 69.20 - 69.20 77.60
Legal/professional 276.00 - 276.00 -
fees
Charity management 200.53 - 200.53 291.48
& administration
Charity running cost 8,897.92 - 8,897.92 740.40
Cost of services 285.00 - 285.00 5,568.00
Donations 1,050.00 - 1,050.00 9,855.00
Printing and -
3,039.18 3,039.18 1,261.77
stationery
Rent 3,195.00 - 3,195.00 4,987.00
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**BETHEL BATH INTERNATIONAL MINISTRIES**
FOR THE YEAR ENDED 31 MARCH 2025
## **STATEMENT OF ASSETS AND LIABILITIES**
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Refreshments 4,464.45 - 4,464.45 4,549.49
Software & IT 626.39 - 626.39 459.40
Honorarium to Guest
-
6,120.00 6,120.00 8,600.00
Pastors
Events 3,759.38 - 3,759.38 2,630.92
Equipment 542.00 - 542.00 439.95
Allowance to Church
-
9,000.00 9,000.00 7,860.00
Minister
Sub total 42,730.00 - 42,730.00 47,782.91
Asset and
investment
purchases
Plant & Machinery - - -
3,800.70 3,800.70
Additions - Cost
Fixtures & Fittings - 465.00 - 465.00 -
Additions - Cost
Computer Equipment - - -
1,091.87
- Additions - Cost
Sub total 4,265.70 - 4,265.70 1,091.87
-
Total Payments 46,995.70 46,995.70 48,874.78
Net of
36,757.69 7,350.00 44,107.69 27,977.44
receipts/(payments)
Cash funds last year -
47,784.59 47,784.59 19,807.15
end
Cash funds this year
84,542.28 7,350.00 91,892.28 47,784.59
end
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**BETHEL BATH INTERNATIONAL MINISTRIES**
## **STATEMENT OF ASSETS AND LIABILITIES**
FOR THE YEAR ENDED 31 MARCH 2025
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Categories Details Unrestricted funds Restricted funds
Cash funds
Bethel Pentecostal Church
86,236.00 7,350.00
Bath
Total Cash Funds 86,236.00 7,350.00
Fund to which asset
Details Cost (optional)
belongs
Assets retained for the
Plant & Machinery Unrestricted Funds 4,350.70
Fixtures & Fittings Unrestricted Funds 465.00
Computer Equipment Unrestricted Funds 1,432.19
Total 6,247.89
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The financial statements were approved by the Board on 30 January 2026 and signed on its behalf by:
Pr. Digol Louis Chairperson
Rony Mathew Kavumkal Truste
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **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.
## **1.1 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.
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting - (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.
## **1.2 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**
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Analysis Unrestricted funds Restricted funds Total funds 2025 Total funds 2024
£ £ £ £
Donation
-
20,005.18 20,005.18 16,531.33
and gifts
Offering 26,624.21 - 26,624.21 24,805.89
Other 2,570.00 - 2,570.00 2,890.00
Building - -
7,350.00 7,350.00
Fund
Tithe 34,554.00 - 34,554.00 32,625.00
Total 83,753.39 7,350.00 91,103.39 76,852.22
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## **3. Expenditure on Charitable Activities**
**----- Start of picture text -----**
Analysis Unrestricted funds Total funds 2025 Total funds 2024
£ £ £
Bank charges 69.20 69.20 77.60
Legal/professional fees 276.00 276.00 -
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
**----- Start of picture text -----**
Charity management &
200.53 200.53 291.48
administration
Charity running cost 8,897.92 8,897.92 740.40
Cost of services 285.00 285.00 5,568.00
Donations 1,050.00 1,050.00 9,855.00
Printing and stationery 3,039.18 3,039.18 1,261.77
Honorarium to Guest Pastors 6,120.00 6,120.00 8,600.00
Events 3,759.38 3,759.38 2,630.92
Allowance to Church Minister 9,000.00 9,000.00 7,860.00
Total 32,697.21 32,697.21 36,885.17
**----- End of picture text -----**
## **4. Support Costs**
||**4. Support Costs**|||||
|---|---|---|---|---|---|
||**Analysis**|||||
|||||||
||**Support Costs**|||||
||Equipment|||||
||**Governance Costs**|||||
||Rent|||||
|||||||
||**5. Other Expenditure**|||||
|||||||
||**Analysis**||**Unrestricted funds**||**Total funds 2025**|
||||**£**||**£**|
||Depreciation Charge for the Year -
Plant & Machinery||846.32||846.32|
||Depreciation Charge for the Year -
Fixtures & Fittings||93.00||93.00|
||Depreciation Charge for the Year -
Computer Equipment||265.63||265.63|
||Refreshments||4,464.45||4,464.45|
||Software & IT||626.39||626.39|
||**Total**||**6,295.79**||**6,295.79**|
|||||||
|||||||
|||||||
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **6. Tangible Fixed Assets**
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Plant & Fixtures & Computer
Machinery Fittings Equipment
£ £ £
6.1 Cost or valuation
At 01 April 2024 550.00 - 1,432.19
Additions 3,800.70 465.00 -
- - -
Disposals
Revaluations - - -
Transfers - - -
At 31 March 2025 4,350.70 465.00 1,432.19
6.2 Depreciation and impairments
At 01 April 2024 119.08 - 369.69
Charge for the year 846.32 93.00 265.63
- - -
Disposals
Revaluations - - -
Transfers - - -
At 31 March 2025 965.40 93.00 635.32
6.3 Net book value
At 01 April 2024 430.92 - 1,062.50
At 31 March 2025 3,385.30 372.00 796.87
7. Cash at bank and in hand
Total funds 2025 Total funds 2024
£ £
Bethel Pentecostal Church Bath 93,586.00 48,273.36
Total 93,586.00 48,273.36
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**BETHEL BATH INTERNATIONAL MINISTRIES**
**NOTES TO THE FINANCIAL STATEMENTS**
FOR THE YEAR ENDED 31 MARCH 2025
## **8. Charity funds**
## **8.1 Details of material funds held and movements during the CURRENT reporting period**
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Fund balances Fund balances
Gains and
brought Income Expenditure Transfers carried
Fund names losses
forward forward
£ £ £ £ £ £
Unrestricted
funds
General Fund 49,766.78 83,753.39 42,730.00 - - 90,790.17
Restricted funds
Church Building - - - -
7,350.00 7,350.00
Fund
Total 49,766.78 91,103.39 42,730.00 - - 98,140.17
8.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund balances Fund balances
Gains and
brought Income Expenditure Transfers carried
Fund names losses
forward forward
£ £ £ £ £ £
Unrestricted
funds
General Fund 20,697.47 76,852.22 47,782.91 - - 49,766.78
**----- End of picture text -----**
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