Charity registration number: 1200818 **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Contents** ||**Page**| |---|---| |Trustees' Report|1—2| |Independent Examiner's Report|3| |Statement of Financial Activities|4| |Statement of Financial Position|5| |Notes to the Financial Statements|6—10| |The following pages do not form part of the statutory accounts:|| |Detailed Statement of Financial Activities|11| **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Trustees' Report for The Year Ended 31 March 2025** The trustees present their report and the financial statements for the year ended 31 March 2025. ## **Objectives and Activities** The Berachah International Christian Fellowship is a registered charity and was formed under a Charitable Incorporation Organization (CIO) 26 October 2022. Prior to this the charity was a not for a profit organization without any legal form. The Church has congregation of devoted Christian believers who have been steadfastly serving the Lord within the Nepali community following the principles laid out in the Bible. Our journey began with humble beginnings, starting with few members. However, we have witnessed God's faithfulness as our congregation has grown. Today we are blessed with a diverse and growing community of adults, youth, and children across various age groups. 1. The advancement of the Christian faith by sharing the gospel of Jesus Christ. 2. Create a welcoming environment for people of all backgrounds to experience God’s love. 3. Provide guidance, counselling, and support for individuals facing personal struggles, hardship, distress or illness. 4. Support Global Missions by sending church members internationally to spread the Gospel and support global churches. ## **Public Benefit** Public Benefit Statement The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. The object of the charity is to advance the Christian faith for the public benefit in accordance with the statement of beliefs and practices in the schedule hereto in reading and in such other parts of the United Kingdom or the world as the charity trustees may from time to time think fit. During the year, the charity has carried out activities that further these charitable purposes for the public benefit. As a Christian organisation, our financial resources are directed towards various endeavours aimed at fulfilling our mission. We are committed to spreading the message of Christ globally by financially supporting Missionaries. We rent Halls to host variety of church events and programs. We provide accommodations for visiting Pastor, missionaries or guests attending special events. The trustees consider that the beneficiaries of these activities are the public or a sufficient section of the public, and that no undue restrictions or private benefits result from the charity’s work. Any private benefit arising from the charity’s activities is incidental and necessary to carrying out its purposes. The trustees have also considered issues of public access, equality, and inclusivity to ensure that the charity’s services are available to those who might reasonably benefit from them. The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit. Page 1 BEHACHAH IN1'V.KNIl"TIONAL CHRISTIAN ￿ELl￿WsHIP Tryst¢¢5' Rtport (eonilNDtd) For The Year Ended 31 Mxr¢h 2025 ReftrnDc¢ •nd Admlnbtrltlve DetAII% Trustets Mr Dc%,dRs Perika- Chair Mr Dhon Khatri Mr Chok Limbu- Trnsiee Nlr ChiLndrnkumor ShT¢sth& Mr AnwThapa Cb*rlh. Nomber 1?00818 Principxl Address Provid¢ncc Chapcl 103 Oxford Rold BE4DfNG RGI 7UD Inde￿ndent Exallthier Ganga B￿￿7 FCCA Goldstar Accouutsuts Lid Ch&nerLd Accounrants & Re£i51ert41 Auditor5 63 London Sirtti R&ryding RGI 4PS The In￿l¢es. repon approved by th¢ of ty￿$1￿5 ard sipKd on its behalf by: Mr Chandra Ku Ttustee 02101r2026 **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Independent Examiner's Report to the Trustees of BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP For The Year Ended 31 March 2025** I report to the trustees on my examination of the accounts of BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP (the Trust) for the year ended 31 March 2025. ## **Responsibilities and Basis of Report** As the charity trustees of the Trust, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”). I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent Examiner's Statement** Since the Trust’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and contents of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts 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 to enable a proper understanding of the accounts to be reached. Ganga Bhusal FCCA 02/01/2026 63 London Street Reading RG1 4PS Page 3 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Statement of Financial Activities For The Year Ended 31 March 2025** |**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
**EXPENDITURE ON:**
Raising funds
**5**
Charitable activities:
**5**
NET INCOME
NET MOVEMENT IN FUNDS
**RECONCILIATION OF FUNDS:**
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
**12**|**Unrestricted**
**funds**
**£**
108,090|**Restricted**
**funds**
**£**
239,526|**2025**
**Total funds**
**£**
347,616|**2024**
**Unrestricted**
**funds**
**£**

116,538| |---|---|---|---|---| ||(75,680)|
-|(75,680)|
(70,735)| ||32,410|239,526|271,936|
45,803| ||32,410
171,520|239,526
-|271,936
171,520|
171,520
-| ||203,930|239,526|443,456|
171,520| The notes on pages 7 to 11 form part of these financial statements. Page 4 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Statement of Financial Position As At 31 March 2025** |**Notes**
**FIXED ASSETS**
Tangible Assets
**9**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One**
**Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**Creditors: Amounts Falling Due After More**
**Than One Year**
**11**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
**12**|**Notes**
**FIXED ASSETS**
Tangible Assets
**9**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One**
**Year**
**10**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**Creditors: Amounts Falling Due After More**
**Than One Year**
**11**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Restricted Funds
Unrestricted Funds
TOTAL FUNDS
**12**|**Unrestricted funds**
**Restricted**
**funds**
**£**
**£**
3,617
-
3,617
-
349,552
239,526
349,552
239,526
(4,239)
-
345,313
239,526
348,930
239,526
(145,000) -

203,930
239,526|**Unrestricted funds**
**Restricted**
**funds**
**£**
**£**
3,617
-
3,617
-
349,552
239,526
349,552
239,526
(4,239)
-
345,313
239,526
348,930
239,526
(145,000) -

203,930
239,526||**2025**
**Total funds**
**£**
3,617||**2024**
**Total funds**
**£**
4,822
4,822
168,728
168,728
(2,030)
166,698
171,520
-
171,520| |---|---|---|---|---|---|---|---| |||3,617
349,552|-
239,526||3,617
589,078||| |||349,552
(4,239)|239,526
-||589,078
(4,239)||| |||345,313|239,526||584,839||| |||348,930
(145,000)
203,930|||||| ||||||239,526
203,930||-
171,520| ||||||443,456||171,520| On behalf of the board Mr Chandra Kumar Shrestha Trustee 02/01/2026 The notes on pages 7 to 11 form part of these financial statements. Page 5 **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Notes to the Financial Statements For The Year Ended 31 March 2025** ## **1. General Information** BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP is a charitable incorporated organisation registered with the Charity Commission, registered charity number 1200818. The principal address is Providence Chapel, 103 Oxford Road, READING, RG1 7UD. ## **2. Accounting Policies** ## **2.1. Basis of Preparation of Financial Statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. ## **2.2. Incoming Resources** ## Income recognition Incoming resources are recognised in the Statement of Financial Activities (SOFA) when the charity has entitlement to the income, the amount can be measured reliably, and it is probable that the income will be received. ## Donations and legacies Donations are recognised when the charity is notified of the donation and it is received or receipt is considered probable. Legacy income is recognised when the charity has been notified of an interest in an estate, when receipt is probable, and when the value can be estimated with reasonable accuracy. ## Grant income Grants are recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met (or are within the charity’s control), and receipt is probable. Grants that have specific performance or service conditions are recognised as the conditions are satisfied. ## Charitable activities income Income from charitable activities (e.g., service contracts, fees, and charges) is recognised as the related services are provided. Income from fundraising events Income from fundraising events is recognised when the event takes place. ## Investment income Investment income, including interest and dividends, is recognised on a receivable basis when it is probable and can be measured reliably. ## Deferred income Where income is received in advance of the charity providing goods or services, or where conditions have not yet been met, the income is deferred and recognised in the period in which the conditions are satisfied or the service is delivered. ## **2.3. Tangible Fixed Assets and Depreciation** Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Computer Equipment 25% Reducing Method Page 6 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **2.4. Cash and Cash Equivalents** Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other shortterm highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. ## **3. Income from Donations and Legacies** |Donations and gifts
Member subscriptions and sponsorships
Donations and gifts
Member subscriptions and sponsorships|**Unrestricted**
**funds**
**£**
106,902
1,188|**Restricted**
**funds**
**£**
-
239,526|**2025**
**Total**
**funds**
**£**

106,902

240,714| |---|---|---|---| ||108,090|239,526|
347,616| ||**Unrestricted**
**funds**
**£**
116,538
-|**Restricted**
**funds**
**£**
-
-|**2024**
**Total**
**funds**
**£**

116,538

-| ||116,538|-|
116,538| The following donations and legacies are included within the total income from donations and legacies above: ## 4. **Net Income/(Expenditure)** The net income is stated after charging/(crediting): |he net income is stated after charging/(crediting):||| |---|---|---| ||**2025**|**2024**| ||**£**|**£**| |Depreciation of tangible fixed assets - owned|1,205|1,607| ## **5. Analysis of Expenditure** ||**2025**| |---|---| ||**Support costs**| ||(see note 6 )| ||**£**| |Raising funds|75,680| Page 7 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** |Raising funds
**6.** **Support Costs**
General administration
Depreciation
General administration
Depreciation
**7.** **Independent Examiner's Remuneration**
Independent examination of the financial statements
**8.** **Average Number of Employees**|**2025**
**£**
1,020|**2024**
**Support costs**
(see note 6 )
**£**
70,735| |---|---|---| |||**2025**
**Raising**
**funds**
**£**
74,475
1,205| |||75,680| |||**2024**
**Raising**
**funds**
**£**
69,128
1,607| |||70,735| |||**2024**
**£**
1,020| |||| Average number of employees during the year was: Nil (2024: Nil) Page 8 **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** ## **9. Tangible Assets** |**Cost**
As at 1 April 2024
As at 31 March 2025
**Depreciation**
As at 1 April 2024
Provided during the period
As at 31 March 2025
**Net Book Value**
As at 31 March 2025
As at 1 April 2024|**Computer**
**Equipment**
**£**
6,429| |---|---| ||6,429| ||1,607
1,205| ||2,812| ||3,617| ||4,822| ## **10. Creditors: Amounts Falling Due Within One Year** |**10.** **Creditors: Amounts Falling Due Within One Year**||| |---|---|---| |Trade creditors
Accruals and deferred income
**11.** **Creditors: Amounts Falling Due After More Than One Year**
Bank Loans|**2025**
**£**
879
3,360
4,239
**2025**
**£**
145,000|**2024**
**£**
350
1,680| |||2,030| |||**2024**
**£**
-| ## **12. Movement in Funds** |**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
General Restricted Fund
**Total funds**|**As at 1 April**
**2024**
**£**
171,520
-|**Income**
**£**
108,090
239,526|**Expenditure**
**£**
(75,680)

-|**As at 31**
**March 2025**
**£**
203,930
239,526| |---|---|---|---|---| ||171,520|347,616|
(75,680)|443,456| Page 9 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Notes to the Financial Statements (continued) For The Year Ended 31 March 2025** |**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 April**
**2023**
**£**
-|**Income**
**£**

116,538|**Expenditure**
**£**
(70,735)|**Transfers**
**£**

125,717|**As at 31**
**March 2024**
**£**
171,520| |---|---|---|---|---|---| ||-|
116,538|(70,735)|
125,717|171,520| Restricted fund included in the financial statement above £239,526 (2024: £nil) is an amount held within a restricted fund raised specifically for the purchase of a property for the charity’s use. This restricted fund was applied towards the acquisition of The Tilehurst Club, 12–14 Kentwood Hill, Reading, RG31 6DE. The purchase was completed on 10 October 2025, and the restricted funds were fully used for this purpose. Transfers of £125,717 recognised in the year ended 31 March 2024 represent the total funds raised by the organisation prior to its incorporation as a charity. Before incorporation, the organisation operated as a not-for-profit, unincorporated body, and the accumulated funds were transferred into the newly formed charity upon registration to ensure continuity of activities and assets. These transfers represent the movement of the pre-incorporation balances into the appropriate unrestricted and restricted fund categories of the incorporated charity. ## **12. Transactions with Trustees** During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows: During the year £24,520 was raised by the trustees to support purchase of the freehold Page 10 ## **BERACHAH INTERNATIONAL CHRISTIAN FELLOWSHIP Detailed Statement of Financial Activities For The Year Ended 31 March 2025** |**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Offerings
Tithe
S. School Offerings
Gifts
Missionary Travel sponsor
Books, Calendar & Moto Card
Sister Offering
Refund
Restricted Fund-Building
**EXPENDITURE ON:**
**Raising funds**
Grocery
Motor Exp
Gift
Missionary Travel abroad
Post
Hotel
Entertainment
Hall
Website
Equipment
Insurance
Printing, postage and stationery
Telecommunications
Independent examiner's fees
Accountancy fees
Legal fees
Depreciation of computer equipment
**NET INCOME**|**2025**
**Total funds**
**£**
42,366
33,906
1,657
3,571
20,829
3,507
1,066
1,188
239,526|**2024**
**Total funds**
**£**
48,376
44,896

1,941

16,963
1,645

2,717

-

-

-| |---|---|---| ||347,616|
116,538| ||347,616
(22,773)
(7,811)
(6,160)
(11,227)
(107)
(6,383)
(1,225)
(6,983)
(278)
(2,917)
(298)
(5,904)
(480)
(1,020)
(660)
(249)
(1,205)|
116,538

(20,431)

(3,430)

(13,827)

(10,742)

(216)

(8,153)

(1,304)

(6,983)

(202)

-

-

(2,160)

-

(1,020)

(660)

-

(1,607)| ||(75,680)|
(70,735)| ||(75,680)|
(70,735)| ||**271,936**|**45,803**| Page 11