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2023-09-30-accounts

BETHANY FELLOWSHIP OF GREAT BRITAN

CHARITY GENERAL INFORMATION FOR THE YEAR ENDED 30TH SEPTEMBER 2023

REGISTERED OFFICE: 36 - 38 GAUTREY ROAD PECKHAM LONDON SE15 2JQ CHARITY NUMBER: 282902 ACCOUNTANTS: Xavier, Xavier & Co Financial Accountant 4 The Boulevard Crawley West Sussex RH10 1XX BANKERS : HSBC 117 Balham High Road Balham SW12 9AS SOLICITORS : n /a

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BETHANY FELLOWSHIP OF GREAT BRITAN

TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Report of the trustees for the year ended 30th September 2023

The trustees present their annual report and financial statements of the charity for the year ended 30th September 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16/07/14.

TRUSTEES INDUCTION AND TRAINING

A): GOVERNING DOCUMENTS & CONSTITUTATION

Bethany fellowship Of Great Britain here from - BF of G.B is a registered Charity No282902 . BF of G.B is governed by its Constitutions, and by laws.

B): APPOINTMENT OF TRUSTEES

A Trustee is replaced when:

A life- long member has deceased

A member tenders his/her resignation as they are no longer able to fulfil their responsibility as a Trustee.

A declaration of misconduct is filed/ or discovered. Anyone wishing to become a trustee must first get: Approval from the Head of the organisation Be a member with the organisation for at least 10 years or more.

Completed a skills audit form.

Satisfy the selection Criteria of the constitution.

Upon meeting these criteria, the Nominee’s application is presented to the Board of Election Once they are satisfied, Committee, whose responsibility is to check, authenticated the Nominee’s credentials, they will then proceed with the electing the Applicant onto the Board of Trustees as a life-long member in accordance with the constitution. However, should the BEC fail to deliver a definitive decision, the final vote will be devolved to the Head of the Organisation who has the over-riding vote.

C): MAIN OBJECTIVES & ACTIVITIES

The daily rituals Prayers . Special weekend services Social counselling A place of worship Communal gathering for all faith Caring and activities for senior citizen Caring and activities for school children's during school holidays and every Sunday . Sending educational goods , clothes to Africa & West Indian schools and Orphanages .

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BETHANY FELLOWSHIP OF GREAT BRITAN TRUSTEES ANNUAL REPORT

FOR THE YEAR ENDED 30TH SEPTEMBER 2023

D): MAIN ACHIEVEMENTS

Mission Statement:

Develop a vibrant Christian Community Centre , providing a holistic yet culturally and religiously service to the communities within London and England a positive environment , with a view to improving their excellence Christian , human values ,way of life and enhancing community interrelationship .Aims within the boundaries of Christian teaching and principals the aims of BETHANY FELLOWSHIP OF GREAT BRITAN

A. To focus

B. To meet the social, welfare and educational needs of the local communities, including young people, women, older and disabled people within the BF GB through the provision of appropriate services and activities.

C. To become a Centre for local communities to access holistic support from health advice and youth activities to training and education.

D. To promote inter-racial understanding through multicultural and religious activities, events and festival celebrations by the way of allowing BF GB to promote and teach Christian and human way of life.

Historical:

The Church has commenced its first activities in January 1979 , then the Church acquired The freehold building at , 36 -38 Gautery Road , London SE15 2JQ on 04th July 1991 . The building became free of any mortgages on December 2005.

Current:

The Bethany Fellowship of Great Britain , the Church of worship has grown strength to strength it is currently run by Ministers, Trustees and Volunteers where as it has no paid employee , cost of maintaining and the running church of BF of GB is very low .

PUBLIC REPORTING

The Trustees of BF Of GB will display Monthly Income and Expenditure (Restricted and Non-Restricted) in the public notice board. The income and expenditure notices will be in one month arrears i.e. in line with Bank statements.

The Annual Accounts will not be displayed in the public notice board, but will be made available upon requests. A notice will be displayed to that affect.

RELATED PARTY TRANSACTIONS

During the financial year no emoluments or no beneficial interest has been paid to the Trustees. The trustees were not reimbursed for any expenses in connection BF of GB they were responsible for their expenses.

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BETHANY FELLOWSHIP OF GREAT BRITAN TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2023

E): RESERVE POLICY

This Charitable organization which funding is based on Subscription , voluntary members and non member contribution. That the board of Trustees are confident that they can maintain the same level of since the all major capital cost has been paid off , cost of maintenance of services are very low . Even after repairing roof in this accounting period .In the

event of any unlikely eventuality BF of G.B has enough funds at the year end September 2023 of In the HSBC Account.

F): PRINCIPAL FUND RAISING

The main form of fund raising are from weekly collection and members and non member subscription and contributions .

G): RISK MANAGEMENT

The following three member are actively involved in day-to-day running of business of BF of G.B : Mrs. Audrey Thomas Treasurer Mrs. Kelley - Anne Edmondson Secretary

BF of G.B has developed a risk management which involves:

a) Monthly and annual review of the performance and finance of BF of G.B;

a) The development of systems and procedure to mitigate risks (i.e. finance, health and safety) etc.

and any future fund raising . The Trustees have adopted a policy which includes emergency and contingency plans to minimize the impact of funding shortfall. Key elements of the Risk Management is to ensure close control of income and outgoing .

General Secretary and Treasurer together measures in place to keep expenditure both restricted and unrestricted within our income , by Monthly reviewing and scrutinizing the financials by the Trustees. that the fund in the bank should be enough to see through three months since the running cost in very low .

Accountants

A resolution to reappoint Xavier, Xavier & Co as Accountants will be put to the trustees at the Annual General Meeting .

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BETHANY FELLOWSHIP OF GREAT BRITAN TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to :

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. Also, the trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.

the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The Trustees declare that they have approved the trustees report as above on and Signed on behalf of the charity`s trustees by

Mr. Fernan Decosta Rowe 28.07.2024

Mrs. Paulette Donna Wilks-Hamid Mrs. Audrey Thomas 28.07.2024 28.07.2024

Ms Mavis Clarke 28.07.2024

Mrs. Kelley - Anne Edmondson Mrs Ufuoma Obaze 28.07.2024 28.07.2024

Ms Sandra Stultz 28.07.2024

Mr. Raymond Christopher Williams 28.07.2024

Page 5

REPORT OF THE ACCOUNTANTS TO THE TRUSTEES OF BETHANY FELLOWSHIP OF GREAT BRITAN FOR THE YEAR ENDED 30TH SEPTEMBER 2023

As described on the balance sheet you are responsible for the preparation of the financial for the year ended 30th September 2023 set out on pages three to eight and you consider that the Charity is exempt from an audit under section 43 (2) of the Charities Act 1993 , that an independent examination is needed It is my responsibility to

Examine the accounts under section 43 of the act

To follow the procedures laid down in general Directions given by the Charity commission under section 43(7)(b) of the act and

To state whether particular matters have to come to my attention

My examination was carried out in accordance with general Directions given by the Charity commission . An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records . It also includes consideration of any unusual items or disclosure in the accounts , and seeking explanation from you as trustees concerning any such matters. The procedures under taken 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 statement below .

In the course of my examination , no matter has come to my attention which gives me reasonable cause to believe that in , any material respect, the requirement:

MR S SUMAN XAVIER , XAVIER & CO INSTITUE OF FINANCIAL ACCOUNTANT 4 THE BOULEVARD CRAWLEY WEST SUSSEX RH10 1XX

Dated: 28th July 2024

Page 6

BETHANY FELLOWSHIP OF GREAT BRITAN

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2023

Incoming resources
Contribution & Donations
Building Renovations
Interest
Member contribution
By Will
TOTAL INCOME
Cost of raising funds
Operating Expenses
Note 5
Total Resources Expended
NET Incoming / Outgoing
resources
Transfers between funds
Total fund Bought forward
Total fund Carried forward
2023
Unrestricted
Restricted Endowment
funds
funds
funds
22133
9510
74
405
--
22612
9510
0
14,807
-
-
14,807
0
0
7,805
9,510
0
347,961
355,766
9,510
TOTAL
FUND
22,133
9,510
74
405
0
32,122
14,807
14,807
17,315
347,961
365,276
2022
TOTAL
FUND
17,464
2,571
408
0
20,443
21,631
21,631
-1,188
349149
347,961

Page 7

BETHANY FELLOWSHIP OF GREAT BRITAN

BALANCE SHEET AS AT 30TH SEPTEMBER 2022

2023
£
Notes
£
FIXED ASSETS:
Tangible assets
6
339,370
339,370
CURRENT ASSETS:
Debtors
7
158
Reserve
Bank & Cash in hand
54,973
55,131
CREDITORS:Amounts falling
8,272
due within one year
8
8,272
NET CURRENT LIABILITIES:
46,859
Long term liability
9
20,953
TOTAL ASSETS LESS CURRENT LIABILITIES:
365,276
FUNDS
Unrestricted Fund
355,766
Restricted funds
9,510
365,276
2022
£
£
339,370
339,370
-
-
36,262
36,262
6,718
6,718
29,544
20,953
347,961
347,961
-
347,961

Page 8

BETHANY FELLOWSHIP OF GREAT BRITAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

1 BASIS OF PREPARATION

1.1 Basis of Accounting

The accounts (financial statements) 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 for Smaller Entities published on 16/07/14, the Financial Reporting Standard for Smaller Entities (FRSSE), and the Charities Act 2011 and applicable regulations.

The accounts have been prepared under the historical cost convention with items recognized at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

1.2 Change in Basis Of Accounting

There has been no changes to the Accounting policies since last year

1.3 Changes to Previous Accounts

No changes have been made to accounts for previous years

2 ACCOUNTING POLICIES

2.1 Incoming Resources

Income represents donations, subscriptions and class fees.

These are included in the Statement of Financial Activities (Sofa) when:

2.2 Contractual income and performance related grants

None

2.3 Resources Expended

Expenditure is recognized on an accrual basis as a liability is incurred. Expenditure includes VAT as the Charity is exempt from registering for VAT and therefore is reported as part of the expenditure to which it relates.

2.4 Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Fixtures and Fittings - 10 % Straight line last years depreciation provision included in the current year Equipment's - 10 % Straight line Building is not depreciated

2.5 Deferred taxation

Provision is made at current rates for taxation deferred in respect of all material timing differences except to the extent

to the extent that, in the opinion of the director, there is reasonable that the liability will not arise in the foreseeable future.

3 OPERATING SURPLUS / ( DEFECIT )

The operating surplus / ( deficit )is stated after charging:

Depreciation - owned assets + last year deprecation included
Trustees' emoluments
2023
£
-
-
2023
£
-
-

Page 9

BETHANY FELLOWSHIP OF GREAT BRITAN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

4 ANALYSIS OF INCOMING RESOURCES

**5 ** Incoming resources
Contribution & Donations
Building Fund
Interest
Member contribution
By Will
TOTAL INCOME
RESOURCES EXPENDED
Print Stationary
Telephone
Rent & rates
Light & heat
Repairs & renewals
Insurance
Professional Fee
Donation
Bank Charges
Accountancy
Depreciation
2023
Unrestricted Restricted Endowment
TOTAL
funds
funds
funds
FUND
22133
22,133
9510
9,510
74
74
405
405
-
0
22612
9510
0
32,122
-
2861
-
-
2,861
1665
-
-
1,665
3387
-
-
3,387
1479
-
-
1,479
3859
-
-
3,859
762
762
75
75
69
69
650
-
-
650
-
-
-
-
14,807
0
0
14,807
2022
TOTAL
FUND
17,464
2,571
0
408
0
20,443
1268
2890
2051
3291
8074
3280
-
-
127
650
-
21,631

Page 10

BETHANY FELLOWSHIP OF GREAT BRITAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

6 TANGIBLE FIXED ASSETS

COST:
As at 01st October 2022
Addition / ( Disposal )
As at 30th September 2023
DEPRECIATION:
As at 01st October 2022
Charge for year
As at 30th September 2023
NET BOOK VALUE:
As at 30th September 2023
As at 01st October 2022
7 Debtors
Loan / debtors
Free Hold
Land &
Property
Fixtures
/Fittings
Equipment'
s
M/ Van
£
£
£
£
339,370
23,480
28,621
11,000
339,370
23,480
28,621
11,000
23,480
28,621
11,000
0
0
0
0
23,480
28,621
11,000
339,370
0
0
0
339,370
0
0
0
2023
£
158
158
Totals
£
402,471
0
402,471
63,101
0
63,101
339,370
339,370
2022
£
0
0

Page 11

BETHANY FELLOWSHIP OF GREAT BRITAN

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023

8 CREDITORS: AMOUNTS FALLING
DUE WITHIN ONE YEAR
Trade Creditors
9 LOANS AND OVERDRAFTS
An analysis of the maturity of loans overdrafts is given below:
Member Loan
11 Employees
Number of Employees
The average monthly number of employees during the year were :
Employees
Subcontractors
2023
£
8272
8,272
2023
£
20,953
2023
0
0
0
2022
£
6718
6,718
2022
£
20,953
2022
0
0
0

Page 12