Registered Charity Number: 1204647
**BETHEL PENTECOSTAL CHURCH (DEVON)** a Charitable Incorporated Organisation
**TRUSTEES' ANNUAL REPORT AND FINANCIAL STATEMENTS**
**FOR THE PERIOD ENDED 08 SEPTEMBER 2023 TO 31 DECEMBER 2024**
_._
1
BETHEL PENTECOSTAL CHURCH (DEVON) CONTENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
TRUSTEES' REPORT-----------------------------------------------------------------------------------5 INDEPENDENT EXAMINER'S REPORT---------------------------------------------------------------8 STATEMENT OF ASSETS AND LIABILITIES--------------------------------------------------------15 NOTES TO THE FINANCIAL STATEMENTS --------------------------------------------------------12
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BETHEL PENTECOSTAL CHURCH (DEVON) TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024
## **REFERENCE & ADMINISTRATION DETAILS**
**Charity name: BETHEL PENTECOSTAL CHURCH (DEVON)** Other names charity is known by: BETHEL PENTECOSTAL CHURCH BARNSTAPLE
Charity number: 1204647 19 HOOD DRIVE Charity's operating address: EXETER EX2 7GG Telephone number: 07879565565 Email address: admin@bpcdevon.org Website: www.bpcdevon.org
## **NAMES OF THE CHARITY TRUSTEES WHO MANAGE THE CHARITY**
Pr. Raji Sam Chair Mr. Baby James Vangacheril Trustee Mr. Joseph Joseph Kaipakasseril Trustee
3
BETHEL PENTECOSTAL CHURCH (DEVON) INDEPENDENT EXAMINER’S ADDRESS FOR THE PERIOD ENDED 31 DECEMBER 2024
**Bank** : LLOYDS BANK **Independent Examiner:** Mr Jaison Varghese Zachariah Vectra Management Consultancy Suite 4, 113A The Old Church Gloucester Road North Filton, Bristol, BS34 7PT
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BETHEL PENTECOSTAL CHURCH (DEVON) TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024
## **STRUCTURE, GOVERNANCE & MANAGEMENT**
## **Description of the Charity's Trusts**
**Type of Governing** Constitution **Document:**
**How the Charity is** Charitable Incorporated Organisation **Constituted:**
**Trustee Selection Methods:**
Trustees are appointed by a resolution passed at a properly convened meeting of the Charity Trustees
## **OBJECTIVES & ACTIVITIES**
## **OBJECTIVES OF THE CHARITY**
Bethel Pentecostal Church is a charitable incorporated organisation incorporated on 08 Sep 2023, based in Exeter. The objective of the charity is to advance the Christian faith by preaching the gospel and teaching the doctrines inscribed in the Holy Bible.
## **ACTIVITIES OF THE CHARITY**
**REGULAR ACTIVITIES:** Our Sunday Worship Services continued to be held every Sunday from 10:00AM to 12:30PM predominantly in Malayalam. The Holy Communion is conducted on the first Sunday of every month. Cottage Meetings were held every Saturday via Zoom or in an individual’s house, depending on availability. Ladies Meetings were conducted once every week via Zoom. Chain prayers were organized on the first Saturday of the month from 5:00AM to 4:00PM throughout the year. Fasting prayers were conducted on the first Saturday of every month via Zoom or in an individual’s house, depending on availability
**NEW INITIATIVES:** Sunday School syllabus was revamped to provide more focussed spiritual education to our students. We transitioned to the new syllabus (based on material provided by Church of God, North America) in the 2023-24 Academic Year. Two additional classes (Intermediate & Junior) were started to cater to younger students. Two new speakers and a wireless microphone were procured in July 2024 for use as floor monitors and to cater to the growing Worship team. Regular Worship team practices were initiated in April 2024.A new website for the CIO was created over a 3-month period beginning in Aug 2023.The CIO purchased charity license for Microsoft 365, which included email facility. A new Laptop was purchased in Feb 2024 to cater for the growing CIO media needs. A new YouTube channel was established in May 2024 to post sermons and other spiritual content.
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BETHEL PENTECOSTAL CHURCH (DEVON) TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024
**SPECIAL EVENTS:** A combined service with Malayalee churches in the South West of England was hosted by the CIO in April 2024. A special Sunday school anniversary meeting was conducted in November 2024 featuring spiritual and cultural programmes, as well as the distribution of certificates, trophies and gifts for academic achievements. Special New Years services were conducted on 31 December 2023 and 31 December 2024 for thanksgiving and blessing the congregation.
**CHILDREN AND YOUTH MINISTRY:** Sunday School: Sunday School classes were conducted every Sunday from 12:45PM to 1:30PM. The Annual Sunday School exam was held on 25[th] August 2024 for all classes. Youth programme meetings: Youth meetings with spiritual and cultural programmes were conducted on the last Sunday of every month.
**LADIES MINISTRY:** Ladies meeting functions to empower and equip women of our CIO. They engage in various spiritual activities including prayer and worship. The women were also able to share testimonies, special messages and pray for different matters.
**FINANCIAL SUPPORT TO OTHER CHARITIES AND INDIVIDUALS:** We have extended financial help to several charities and individuals in the UK and abroad. We have financially supported the Bible Society. We have supported financially for the medical treatment of three individuals in need in India. We have supported financially for the funeral expenses of an individual in need in India.
## **STATUTORY DECLARATION**
The trustees declare that they have complied with their duty to have due regard to the guidance on public benefit published by the commission in exercising their powers or duties.
## **FINANCIAL REVIEW**
The Gross Income of the Charity for the period is £26,741.56 and collection before registration £2,116.87 and the resources expended are £22,135.93 The available cash funds at the year-end is £6,722.50
## **STATUTORY NOTES TO THE ACCOUNTS**
## **Particulars of Any Outstanding Guarantee Given by the CIO**
The Charity did not receive any grants during the period and does not have any ongoing projects or contracts committed for the future. Therefore, there is no liability arising from any guarantees given by the CIO.
## **Particulars of Any Outstanding Debt**
The Charity does not have any outstanding debts.
6
BETHEL PENTECOSTAL CHURCH (DEVON) TRUSTEES’ REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024
## **DECLARATION**
**The Trustees declare that they have approved the Trustees' Report above.** Signed on behalf of the Charity's Trustees.
**Signature(s):** Pr. Raji Sam (Oct 31, 2025 21:09:47 GMT) Baby James Vangacheril Baby James Vangacheril (Oct 31, 2025 21:00:19 GMT) **Full Name(s):** Raji Sam Baby James Vangacheril **Position(s):** Chairperson Trustee **Date:** 31/10/2025 31/10/2025
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BETHEL PENTECOSTAL CHURCH (DEVON) INDEPENDENT EXAMINERS’S REPORT FOR THE PERIOD ENDED 31 DECEMBER 2024
## **Independent Examiner’s Report on the Accounts**
We report on the accounts of the charity for the year ended 31[st] December 2024.
## **Respective responsibilities of Trustees and Examiner:**
The charity’s trustees are responsible for 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 of the 1993 Act), to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the 1993 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 respect, the requirements to keep accounting records in accordance with section 41 of the 1993 Act; and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 1193 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 PENTECOSTAL CHURCH (DEVON) RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
||||||
|---|---|---|---|---|
|**Categories**
**Receipts**
Donation and gifts
Offering
Tithe
**Sub total**
**Other Income**
Gift Aid Claim
**Sub total**
**Total receipts**
**Payments**
Depreciation Charge for the Year - Fixtures &
Fittings
Depreciation Charge for the Year - Computer
Equipment
Bank charges
Charity running cost
Cost of services
Donations
Printing and stationery
Events
Refreshments
Rent
Repairs and maintenance||||
**Last year**
2,116.87
-
-
**2,116.87**
-
**-**
**2,116.87 **
-
-
-
-
-
-
-
-
-
-
-|
||||||
||||||
||**Unrestricted**
**funds**||||
||||**Total funds**||
||||||
||||||
||||||
||||||
||||||
|||3,819.99|
3,819.99||
||||||
|||9,575.96|
9,575.96||
||||||
|||10,826.00|
10,826.00||
||||||
|||**24,221.95**|||
||||**24,221.95**||
||||||
||||||
|||2,519.61|
2,519.61||
||||||
|||**2,519.61**|**2,519.61**||
||||||
||||||
|||**26,741.56 **|**26,741.56 **|**2,116.87 **|
||||||
||||||
||||||
||||||
|||253.60|||
||||
253.60||
||||||
||||||
|||187.25|||
||||
187.25||
||||||
||||||
|||1.53|
1.53||
||||||
|||816.38|
816.38||
||||||
|||1,125.00|
1,125.00||
||||||
|||4,412.72|
4,412.72||
||||||
|||311.28|
311.28||
||||||
|||1,362.50|
1,362.50||
||||||
|||807.45|
807.45||
||||||
|||4,433.50|
4,433.50||
||||||
|||680.89|
680.89||
||||||
||||||
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BETHEL PENTECOSTAL CHURCH (DEVON) RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
|||||||||
|---|---|---|---|---|---|---|---|
|Equipment
Allowance to Church Minister
Subscriptions
Training
IT and Websites
Membership Fees
Registration & Professional fees
Honorarium to Guest Pastors
**Sub total**
**Asset and investment purchases**
Fixtures & Fittings - Additions - Cost
Computer Equipment - Additions - Cost
**Sub total**
**Total Payments**
Net of receipts/(payments)
Cash funds last year end
**Cash funds this year end**||||||
-
-
-
-
-
-
-
-
**-**
-
-
**-**
**- **
2,116.87
**2,116.87 **||
|||836.11||
836.11||||
|||||||||
|||2,800.00||
2,800.00||||
|||||||||
|||342.55||
342.55||||
|||||||||
|||72.00||
72.00||||
|||||||||
|||197.52||
197.52||||
|||||||||
|||295.00||
295.00||||
|||||||||
|||274.50||
274.50||||
|||||||||
|||1,350.00||
1,350.00||||
|||||||||
|||**20,559.78**||
**20,559.78**||||
|||||||||
|||||||||
|||||||||
|||1,268.00||
1,268.00||||
|||||||||
|||749.00||
749.00||||
|||||||||
|||**2,017.00**||
**2,017.00**||||
|||||||||
|||||||||
|||**22,576.78 **||**22,576.78 **|||**- **|
|||||||||
|||||||||
||||4,164.78||4,164.78|||
|||||||||
||||2,116.87||2,116.87|||
|||||||||
|||||||||
||||**6,281.65 **||**6,281.65 **|**2,116.87 **||
|||||||||
|||||||||
|||||||||
|||||||||
10
BETHEL PENTECOSTAL CHURCH (DEVON) RECEIPTS AND PAYMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
|**Categories**|**Details**|**Unrestricted funds**|**Restricted**
**income funds**|
|---|---|---|---|
|**Cash funds**||||
||Cash at bank and
in hand|2,622.97|
-|
||Lloyds Bank|4,099.53|
-|
||**Total Cash**
**Funds**|**6,722.50**|**-**|
|**Assets retained for the**
**charity’s own use**|**Details**|**Fund to which asset**
**belongs**|**Cost**|
||Fixtures & Fittings|
Unrestricted Funds|1,268.00|
||Computer
Equipment|Unrestricted Funds|749.00|
The financial statements were approved by the Board on 31 October 2025 and signed on its behalf by:
Pr. Raji Sam (Oct 31, 2025 21:09:47 GMT) Baby James Vangacheril (Oct 31, 2025 21:00:19 GMT)Baby James Vangacheril Raji Sam Baby J. Vangacheril
Chairperson Trustee
11
BETHEL PENTECOSTAL CHURCH (DEVON) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
## **NOTES TO THE FINANCIAL STATEMENTS**
## **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.
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.
## **1.2 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**
|**Analysis**
Donation
and gifts
Offering
Tithe
**Total**|**Unrestricted funds**
**£**
3,819.99
9,575.96
10,826.00
**24,221.95**|**Total funds 2024**
**£**
3,819.99
9,575.96
10,826.00
**24,221.95**|**Total funds 2023**
**£**
2,116.87
-
-|
|---|---|---|---|
||||**2,116.87**|
12
BETHEL PENTECOSTAL CHURCH (DEVON) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
## **3. Other Income**
|**3. Other Income**|||
|---|---|---|
|**Analysis**|**Unrestricted funds**|**Total funds 2024**|
||**£**|**£**|
|Gift Aid Claim|2,519.61|2,519.61|
|**Total**|**2,519.61**|**2,519.61**|
|**4. Expenditure on Charitable**|**Activities**||
||**Total funds 2024**|**Total funds 2023**|
|**Analysis**|**£**|**£**|
|Bank charges|1.53|-|
|Charity running cost|816.38|-|
|Cost of services|1,125.00|-|
|Donations|4,412.72|-|
|Printing and stationery|311.28|-|
|Events|1,362.50|-|
|Refreshments|807.45|-|
|Allowance to Church Minister|2,800.00|-|
|Training|72.00|-|
|Membership Fees|295.00|-|
|Honorarium to Guest Pastors|1,350.00|-|
||**13,353.86**|**-**|
13
BETHEL PENTECOSTAL CHURCH (DEVON) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
## **5. Support Costs**
|**Analysis**
**Support Costs**
Subscriptions
**6. Other Expenditure**
**Analysis**
Depreciation Charge for the Year -
Fixtures & Fittings
Depreciation Charge for the Year -
Computer Equipment
Rent
Repairs and maintenance
Equipment
IT and Websites
Registration & Professional fees
**Total**|**Unrestricted funds**
**£**
253.60
187.25
4,433.50
680.89
836.11
197.52
274.50
**6,863.37**|**Total funds 2024**
**£**
342.55
**342.55**
**Total funds 2024**
**£**
253.60
187.25
4,433.50
680.89
836.11
197.52
274.50
**6,863.37**|
|---|---|---|
14
BETHEL PENTECOSTAL CHURCH (DEVON) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
|**7. Tangible Fixed Assets**
**7.1 Cost or valuation**
At 08 September 2023
Additions
Disposals
Revaluations
Transfers
At 31 December 2024
**7.2 Depreciation and impairments**
At 08 September 2023
Charge for the year
Disposals
Revaluations
Transfers
At 31 December 2024
**7.3 Net book value**
At 08 September 2023
At 31 December 2024|**Fixtures &**
**Fittings**
**Computer**
**Equipment**
**£**
**£**
-
-
1,268.00
749.00
-
-
-
-
-
-
**1,268.00**
**749.00**
-
-
253.60
187.25
-
-
-
-
-
-
**253.60**
**187.25**
-
-
**1,014.40**
**561.75**|
|---|---|
15
BETHEL PENTECOSTAL CHURCH (DEVON) NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 DECEMBER 2024
## **8. Cash at bank and in hand**
|||||**Total funds 2024**|**Total funds 2024**|**Total funds 2024**|**Total funds 2023**|**Total funds 2023**|
|---|---|---|---|---|---|---|---|---|
|||||||**£**||**£**|
|Cash at bank and in hand||||||2,622.97||2,116.87|
|Lloyds Bank||||||4,099.53||-|
|**Total**|||||**6,722.50**|||**2,116.87**|
|**9. Charity funds**|||||||||
|**Details**|**of material**|**funds held**||**and**|**movements during the CURRENT**||||
|**reporting period**|||||||||
||**Fund**|||||||**Fund**|
|**Fund names**|**balances**
**brought**
**forward**|**Income**||**Expenditure**||**TransfersGains and**
**losses**||**balances**
**carried**
**forward**|
||**£**||**£**||**£**|
**£**|**£**|**£**|
|**Unrestricted**|||||||||
|**funds**|||||||||
|**Unrestricted**
**funds**|**2,116.87**|**26,741.56**||
**20,559.78**||
**-**|**-**|**8,298.65**|
||||||||||
|**Total**|**2,116.87**|**26,741.56**||
**20,559.78**||
**-**|**-**|**8,298.65**|
16
## BETHEL PENTECOSTAL CHURCH
## (DEVON)Trustees' Annual Report for the Period Ended 31 December 2024
Final Audit Report
2025-10-31
Created: 2025-10-31 By: Jaison Zachariah (admin@vectramc.co.uk) Status: Signed Transaction ID: CBJCHBCAABAA0wMPD7vxdISsSGfdviRDEkwYPWCOjjLR
"BETHEL PENTECOSTAL CHURCH (DEVON)Trustees' Annual Report for the Period Ended 31 December 2024" History
Document created by Jaison Zachariah (admin@vectramc.co.uk)
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Document emailed to Baby James Vengacheril (lisammababy89@gmail.com) for signature
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Signer Baby James Vengacheril (lisammababy89@gmail.com) entered name at signing as Baby James Vangacheril
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Agreement completed.
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