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2025-04-04-accounts

CHARITY REGISTRATION NUMBER: 1203697

Beauty Behind Gospel

Unaudited Financial Statements

4 April 2025

Beauty Behind Gospel

Financial Statements

Year ended 4 April 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 5
Statement of financial activities 6
Statement of financial position 7
Statement of cash flows 8
Notes to the financial statements 9

Beauty Behind Gospel

Trustees' Annual Report

Year ended 4 April 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 4 April 2025.

Chair's report

Beauty Behind Gospel

The Trustees of Beauty Behind Gospel are pleased to present their report for the financial year ended April 2025. The following outlines the significant activities carried out during the year, focusing on our purpose of teaching and preaching the Gospel of Jesus Christ, planting churches and ministries worldwide, raising disciples, leaders and missionaries to advance the mission of the Christian faith.

Reference and administrative details

Registered charity name

Charity registration number

Beauty Behind Gospel

1203697

Principal office

The trustees

A Akuyiga S Kolade A Alexander J Sefa- Frimpong

Objectives and activities

Sunday Service

Our Sunday services served as the central gathering for worship, teaching, and fellowship. Each service is designed to offer a transformative encounter with God through dynamic praise and worship, sound biblical teaching, and the ministry of the Holy Spirit. The preaching of the Gospel remains at the heart of our Sunday gatherings, equipping believers with biblical principles for victorious Christian living. These services also provided an opportunity for congregants to engage in corporate worship, prayer, and communion, fostering unity and spiritual growth.

We had up to 52 Sunday services held in the year with over 85 people in attendance in person and online.

Prayer Service

Prayer is the foundation of our ministry, and our dedicated prayer services held every Tuesday and every last Friday of every month created a space for believers to seek God's face, intercede for others, and receive divine direction. Through corporate prayer, we stand together in faith, believing God for breakthroughs in personal lives, the church, and the wider community. These sessions encouraged spiritual discipline and reinforced our dependence on God's power and guidance. We've had many wonderful testimonies come from these prayer services held.

Bible Study Service

Our Bible study services offer a structured approach to understanding and applying God's Word. These sessions held every Thursday encouraged in-depth exploration of Scripture, allowing members to engage in discussions, ask questions, and deepen their faith. By equipping believers with biblical knowledge, our Bible study meetings cultivated spiritual maturity, helping individuals grow in their walk with Christ and become effective witnesses of the Gospel.

Our church services are also streamed live on our BBG church YouTube channel, providing an opportunity for anyone who doesn't live local to us to watch and be blessed, therefore spreading the Gospel of Jesus Christ further.

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Beauty Behind Gospel

Trustees' Annual Report (continued)

Year ended 4 April 2025

Objectives and activities (continued)

2. Baptism

We also had baptisms for those who want to dedicate themselves to Christ. We held baptism classes throughout the year, where two of our dedicated and trained leaders taught the essence of baptism to those who were about to be baptised. We had 3 baptism Sundays in the reporting period, with 8 people baptised.

3. Worship Night Events.

We had 2 special events in November 2024 and February 2025 called ASCEND, where we invited youths from all around the city to worship and praise God together. This event saw more than 50 young people in attendance, worshipping and dancing - a full expression of love to Christ. Food was offered after the event to encourage meaningful conversations between those in attendance, helping to foster new friendships.

  1. Leadership Training We are committed to raising disciples, leaders, and missionaries who will advance the mission of the Christian faith. Our leadership training programmes held every first Saturday of every month focuses on biblical leadership principles, character development, and practical ministry skills. Through mentorship and structured training, we equipped those appointed as leaders to serve effectively in various capacities within the church and beyond, fostering a new generation of Christian leaders. This is a a continuous training session.

We had up to 12 leadership training sessions held in the year with over 15 leaders in attendance.

5. Evangelism

In the past year, we consistently went to the Kings Square Sandwell Centre in West Bromwich which is within our community to share the Good News every month about Jesus Christ and what He has done for us with those who may not have had the opportunity to hear about this Good news, fulfilling the Great Commission is at the core of our ministry.

We also had online evangelism, this is a term we use to describe the spreading of the gospel through sharing encouragement, scriptures, snippets from services both in video and picture formats. We were more effective in our online evangelism as we had over 5 people attend our church after seeing our activities online.

6. Christian Counselling.

Life challenges counselling

Recognising the challenges individuals face in their personal and spiritual lives, our church provided counselling services to offer guidance, encouragement, and biblical solutions. We offered support to those struggling with various life issues, helping them navigate their difficulties with faith and wisdom.

On Sundays throughout the year, our ministers dedicated their time after the service to counsel at least 2 people who would have one life challenge or the other, dedicating this time alone brought comfort to those in challenging circumstances

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Beauty Behind Gospel

Trustees' Annual Report (continued)

Year ended 4 April 2025

Objectives and activities (continued)

Marriage Counselling

Strong marriages build strong families and communities. Our marriage counselling services provide biblical principles and practical guidance to couples preparing for marriage and those facing challenges within their marriage. Through premarital counselling and pastoral support, we strive to strengthen marriages, promote godly relationships, and uphold Christian family values. We successfully counselled and married two couples in the year and have more marriage counselling schedules for the coming months.

7. Collaboration

We also collaborated with our humanitarian organisation partner - HIANA (Hope In A New Age) to help individuals in need, empower the youths within our congregation and in our community, We donated resources internationally as well to Togo, Ghana, Pakistan and Nigeria to help youths and families in need of basic amenities.

HIANA has a more detailed report of their work in their annual report, see - https:

Plans for future periods

Plans for the coming year(s)

We also have some pipeline activities planned to enhance the spreading of the Gospel of Jesus Christ and to improve the lives of everyone who attends our church.

1. Christian retreat.

We plan to have a christian retreat in August 2025. Our Christian retreat will provide a dedicated time for believers to step away from daily distractions and immerse themselves in God's presence. This retreat will offer a spiritually enriching environment for personal renewal, deeper fellowship, and intensive Bible study. We'll be having worship, prayer, and teaching sessions, and we hope that attendees experience spiritual revival, gain fresh insights into their faith, and strengthen their relationship with God. We'll also be having meals together, sports and a time to interact and socialise. This retreat will also foster unity among believers, encouraging mutual support and accountability as they grow in their walk with Christ

2. Evangelism Training

We also have more evangelism training in the pipeline. Evangelism is at the heart of our mission, and we are committed to equipping believers with the knowledge, confidence, and practical skills needed to share the Gospel effectively. Our evangelism training programme provides a strong biblical foundation, teaching participants how to communicate the message of salvation clearly, answer tough questions, and engage with people from different backgrounds and belief systems. Through workshops, role-playing exercises, and real-world outreach opportunities, individuals gain hands-on experience in witnessing to others with wisdom, compassion, and boldness. We also emphasise the importance of prayer, the leading of the Holy Spirit, and the role of personal testimony in evangelism. Whether reaching out to communities, workplaces, schools, or mission fields abroad, our training prepares believers to be effective ambassadors for Christ, ensuring that more people encounter the life-transforming power of the Gospel.

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Beauty Behind Gospel

Trustees' Annual Report (continued)

Year ended 4 April 2025

The trustees' annual report was approved on 3 February 2026 and signed on behalf of the board of trustees by:

Susan Kolade

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Beauty Behind Gospel

Independent Examiner's Report to the Trustees of Beauty Behind Gospel

Year ended 4 April 2025

I report to the trustees on my examination of the financial statements of Beauty Behind Gospel ('the charity') for the year ended 4 April 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 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

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 charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content 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 in order to enable a proper understanding of the accounts to be reached.

Sylvanus Dzotsi BA(Hons),FCCA Association of Chartered Certified Accountants Yevs House 130 Cape Hill Smethwick West Midlands B66 4PH Independent Examiner

3 February 2026

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Beauty Behind Gospel

Statement of Financial Activities

Year ended 4 April 2025

2025 2024
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Donations and legacies 4 166,581 166,581 174,012
Other trading activities 5 1,221 1,221
Other income 6 423 423 2,428
───────── ───────── ─────────
Total income 168,225 168,225 176,440
═════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies 7 144,618 144,618 162,260
Expenditure on charitable activities 8,9 11,660 11,660 10,547
───────── ───────── ─────────
Total expenditure 156,278 156,278 172,807
═════════ ═════════ ═════════
───────── ───────── ─────────
Net income and net movement in funds 11,947 11,947 3,633
═════════ ═════════ ═════════
Reconciliation of funds
Total funds brought forward 3,633 3,633
───────── ───────── ─────────
Total funds carried forward 15,580 15,580 3,633
═════════ ═════════ ═════════

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 15 form part of these financial statements.

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Beauty Behind Gospel

Statement of Financial Position

4 April 2025

2025 2024
Note £ £
Fixed assets
Tangible fixed assets 13 1,123 175
Current assets
Debtors 14 11,652
Cash at bank and in hand 4,805 4,458
──────── ───────
16,457 4,458
Creditors: amounts falling due within one year 15 2,000 1,000
──────── ───────
Net current assets 14,457 3,458
──────── ───────
Total assets less current liabilities 15,580 3,633
──────── ───────
Net assets 15,580 3,633
════════ ═══════
Funds of the charity
Unrestricted funds 15,580 3,633
──────── ───────
Total charity funds 16 15,580
════════
3,633
═══════

These financial statements were approved by the board of trustees and authorised for issue on 3 February 2026, and are signed on behalf of the board by:

Susan Kolade

The notes on pages 9 to 15 form part of these financial statements.

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Beauty Behind Gospel

Statement of Cash Flows

Year ended 4 April 2025

2025 2024
£ £
Cash flows from operating activities
Net income 11,947 3,633
Adjustments for:
Depreciation of tangible fixed assets 127 19
Interest payable and similar charges 1,745
Accrued expenses 1,000
Changes in:
Trade and other debtors (11,652)
Trade and other creditors 1,000
──────── ───────
Cash generated from operations 3,167 4,652
Interest paid (1,745)
─────── ───────
Net cash from operating activities 1,422 4,652
═══════ ═══════
Cash flows from investing activities
Purchase of tangible assets (1,075) (194)
─────── ───────
Net cash used in investing activities (1,075) (194)
═══════ ═══════
Net increase in cash and cash equivalents 347 4,458
Cash and cash equivalents at beginning of year 4,458
─────── ───────
Cash and cash equivalents at end of year 4,805 4,458
═══════ ═══════

The notes on pages 9 to 15 form part of these financial statements.

8

Beauty Behind Gospel

Notes to the Financial Statements

Year ended 4 April 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 141 Tat Bank Road, Oldbury, Birmingham, B69 4NH.

2. 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 accounts 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.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

9

Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

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Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

3. Accounting policies (continued)

Financial instruments (continued)

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Donations
Offering 36,055 36,055 67,124 67,124
Tithe 47,822 47,822 38,297 38,297
General Donation 39,157 39,157 57,370 57,370
Mission Fund 2,500 2,500
Gifts
Gift Aid 41,047 41,047 11,221 11,221
───────── ───────── ───────── ─────────
166,581 166,581 174,012 174,012
═════════ ═════════ ═════════ ═════════

5. Other trading activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Retreat fund 1,132 1,132
Fundraising events 89 89
─────── ─────── ──── ────
1,221 1,221
═══════ ═══════ ════ ════

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Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

6. Other income

Unrestricted
Total Funds
Unrestricted Total Funds
Funds
2025
Funds 2024
£ £ £ £
Other Refund 423
423
2,428 2,428
════
════
═══════ ═══════
7. Costs of raising donations and legacies
Unrestricted
Total Funds
Unrestricted Total Funds
Funds
2025
Funds 2024
£ £ £ £
Costs of raising donations and legacies
- Donations 136,797
136,797
158,539 158,539
Costs of raising donations and legacies
- Other type 1 5,100
5,100
1,750 1,750
Costs of raising donations and legacies
- Other type 2 2,721
2,721
1,971 1,971
─────────
─────────
───────── ─────────
144,618
144,618
162,260 162,260
═════════
═════════
═════════ ═════════
8. Expenditure on charitable activities by fund type
Unrestricted
Total Funds
Unrestricted Total Funds
Funds
2025
Funds 2024
£ £ £ £
Support costs 11,660
11,660
10,547 10,547
════════
════════
════════ ════════
9. Expenditure on charitable activities by activity type
Total funds Total fund
Support costs 2025 2024
£ £ £
Governance costs 11,660 11,660 10,547
════════ ════════ ════════
10. Net income
Net income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 127 19
════ ════
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2025 2024
£ £
Wages and salaries 10,547
════ ════════
The average head count of employees during the year was Nil (2024: Nil).

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Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

11. Staff costs (continued)

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

12. Trustee remuneration and expenses

There are no remuneration and expense for the Trustees during the year.

13. Tangible fixed assets

Fixtures and
fittings
£
Cost
At 5 April 2024 194
Additions 1,075
───────
At 4 April 2025 1,269
═══════
Depreciation
At 5 April 2024 19
Charge for the year 127
───────
At 4 April 2025 146
═══════
Carrying amount
At 4 April 2025 1,123
═══════
At 4 April 2024 175
═══════
Debtors
2025 2024
£ £
Trade debtors 11,652
════════
════
Creditors: amounts falling due within one year
2025 2024
£ £
Trade creditors 1,000
Accruals and deferred income 1,000
1,000
───────
───────
2,000
1,000
═══════
═══════

14. Debtors

15. Creditors: amounts falling due within one year

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Beauty Behind Gospel

Notes to the Financial Statements (continued)

Year ended 4 April 2025

16. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
5 April 2024
Income
Expenditure
4 April 2025
£ £ £ £
General funds 3,633
168,225
(156,278)
15,580
═══════
═════════
═════════
════════
At At
5 April 2023
Income
Expenditure
4 April 2024
£ £ £ £
General funds
176,440
(172,807)
3,633
════
═════════
═════════
═══════
Analysis of changes in net debt
At 5 Apr 2024 Cash flows At 4 Apr 2025
£ £ £
Cash at bank and in hand 4,458 347
4,805
═══════ ════
═══════

17. Analysis of changes in net debt

15