THE BETHANY PROJECT (TANZANIA) UK
REPORT AND ACCOUNTS YEAR ENDED 31ST MARCH 2025
THE BETHANY PROJECT (TANZANIA) UK
REPORT AND ACCOUNTS - 2025
CONTENTS
| Page | |
|---|---|
| Trustees’ report | 1 - 3 |
| Report of the independent examiner | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 - 8 |
Page 1
THE BETHANY PROJECT (TANZANIA) UK
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025
The Trustees have pleasure in presenting their report and financial statements of the Charity for the year ended 31st March 2025.
Trustees and officers
The Trustees listed below served during the year:
Mr G Pountain Mr D Borland OBE Mrs H Jeffery Mr P Pountain Mrs I Jones (resigned Nov 2024) Mr D Shaw (apptd Mar 2025)
The Treasurer throughout the period was Mr D Borland OBE.
Charitable objects
The charity was established in 1986 with the original object being to provide financial and other support for persons who are training to become or are already in full time pastoral and evangelical work of a Christian nature; to promote the Christian faith among school children and to work alongside ministers and elders of any Christian church in furthering the Christian faith.
Thereafter the Bethany project was established with its aims of helping the most under privileged, deprived and vulnerable members of society, especially orphaned children.
In 2011 the Charity changed its name to emphasise that its prime purpose was to support the Bethany Children’s Home based in Tanzania and its young people.
Structure, Governance and Management
The trust is a registered charity, number 517995 and is constituted by Deed of Trust. The charity can be contacted at 11 Ash Street, Oswaldtwistle, Lancashire BB5 3LN.
The procedure for the appointment of new Trustees is through consultation between the existing Trustees and the charity’s supporters. When new Trustees are inducted their responsibilities are made clear to them by the existing Trustees and they are furnished with relevant booklets, etc. for their information.
Activities
During the year the Charity continued to support the Children’s Home and the pre and primary school in Tanzania, which is registered as a Non Government Organisation (NGO), ref 8059, and made grants of £217,192 to the NGO. The Trustees prime objective is to ensure that all the financial support is spent in the best interests of the children and that the management and day to day operations are conducted within an ethical framework which matches precisely the aims and objectives of the Charity.
To keep our supportive community engaged and informed, we host public bimonthly meetings in the UK, sharing vital updates from Tanzania and inviting questions, thus fostering transparency and accountability among our dedicated supporters who continue to fund our vital programs.
We are pleased to report that there have been no additional issues arising from the new money laundering laws. HSBC remains steadfast as the Project’s banking partner, and we are committed to ensuring compliance through regular investigations
.
A summary of the activities over in Tanzania is given below :
Management structure - Our management structure remains robust and effective: Ms. Jesca Paulo continues in her role as Coordinator, Mwita Marco as Site Manager, and Mrs. Emmakulatha Bujiku (formerly Zephania) as Head Teacher. Our Board of Directors includes these leaders, along with former Bethany children Ms. Sophia Joseph and Ms. Fatuma Mfalme, as well as Mr. Duttu Faustine, a respected lawyer. Together, they bring extensive experience and insight to our mission.
Page 2
THE BETHANY PROJECT (TANZANIA) UK
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025
Vision for a New Secondary School for Girls - For the past decade, we have aspired to establish a Secondary School for girls, though previous governmental opposition and excessive demands created obstacles. In December 2024, our Head Teacher, Emmakulatha, reinvigorated this vision, recognizing that with ten years of exceptional results from our Primary School, we are now in a stronger position to pursue this goal. She began collecting donations from villagers, primarily in the form of cement bags, demonstrating grassroots support. However, it quickly became clear that robust backing from our UK community would be critical to transform this vision into reality. By January, we collectively agreed to initiate plans and launch a dedicated fundraising campaign. By the end of the financial year, we had raised nearly £30,000 towards an estimated total project cost of £200,000. This new school will comprise an administrative block, four classrooms, a laboratory, a library, an IT room, and a toilet block. As we conclude this financial year, we are excited to report that construction of the administrative block is already well underway.
Other building work – Beyond our ambitious new projects, we remain committed to maintaining our children's home, ensuring it is a safe and nurturing environment.
Agriculture - Our dedicated site workers and older children have actively engaged in cultivating various crops this year, significantly reducing our food expenses and fostering a sense of responsibility and achievement.
Children’s Home - As of March 31st, 2025, our home is a sanctuary for 140 children (93 girls and 47 boys), many of whom reside on-site while others attend boarding schools or pursue further education.
Pre and Primary School - Enrolment figures have slightly increased this year, with a total of 403 children registered as of March 31, 2025, composed of 232 girls and 171 boys. The Trustees continue to focus on supporting the neediest families, prioritizing girls due to their vulnerable status and striving to maintain an acceptance ratio of 2:1 while admitting only one child from each family. We provide essential resources such as textbooks, exercise books, school uniforms, and daily meals—all free of charge—addressing the dire poverty in our community.
Voluntary Help
The financial statements exclude costs for voluntary help which cannot be quantified.
While our financial statements do not reflect the invaluable contribution of volunteers, their impact is immeasurable. Volunteers from diverse backgrounds offer their expertise in management, education, administration, clerical work, fundraising, and construction. Many have visited Bethany multiple times, gaining firsthand knowledge of what it takes to run the Children’s Home effectively.
Trustee and Team member visits to Tanzania
Trustees and team members, G. Pountain and D. Borland, made significant visits to Tanzania during the financial year. Our Treasurer, David Borland, travelled in May/June 2024 and again in September 2024. As is customary, he conducted a thorough internal audit of our accounting systems and procedures, ensuring that every penny of the grant funds is utilized for their intended purpose. We are pleased to report that all accounts were in excellent order, with no areas identified for improvement.
David also observed teaching practices, leveraging his experience as a governor in a UK primary school. He engaged in meaningful discussions with Emmakulatha Bujiku about essential UK teaching resources, special needs provision, and active learning strategies. Once again, he underscored the critical need for well-structured policies, particularly regarding the safeguarding and well-being of our children and staff.
G. Pountain visited in April/May and again in August 2024, and he returned in January 2025. His presence was a source of encouragement and inspiration, helping to re-envision our approaches where necessary. He actively engaged with the staff and delivered English lessons, focusing specifically on pronunciation to enhance our educational offerings.
Page 3 THE BETHANY PROJECT (TANZANIA) UK
TRUSTEES REPORT FOR THE YEAR ENDED 31ST MARCH 2025
Reserves and Risk Policies
Unrestricted funds are needed to ensure the continuance of the charity’s work. The Trustees consider it prudent that unrestricted reserves should be sufficient:
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a) to avoid the necessity of realising fixed assets held for the charity’s use;
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b) to cover four months expenditure.
At the year end unrestricted reserves were sufficient to cover this. The level of reserves is monitored and reviewed by the Trustees on a regular basis. The Trustees are assessing the major risks to which the charity is exposed and will investigate systems to mitigate exposure to these risks.
Financial Review
The income, expenditure and resulting surplus for the year, and the charity’s financial position at the end of the year are shown on pages 5 and 6 of the financial statements.
Our enduring policy of keeping any administrative cost in the UK to a minimum has not changed. All Trustees, UK team members, and volunteers bear their own expenses, including travel costs, to ensure that as much funding as possible reaches our projects. The Children’s Home now charges approximately £6 per day for accommodation and meals, plus transportation to and from the airport. All costs associated with the website, mailings, and organizing fundraising events are managed directly by the individuals responsible for these initiatives.
This year the Trustees and their immediate families made donations of just under £75,800 (including gift aid). In this financial year none of the above donated figure was used for volunteer expenses, ensuring that every contribution goes directly towards supporting our children's needs and enhancing their futures. During the year, we received a grant of £5,000 from ‘Apple Overseas’ a Family Trust Fund. No other grants were received.
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Operating within a national culture that often normalizes bribery and corruption presents a formidable challenge. However, we remain steadfast in our commitment to uphold integrity while navigating interactions with authorities, employees, and others.
The Trustees are confident that, at the end of the year, the charity is well-positioned to meet its ongoing financial obligations, as our balance sheet reflects a healthy status.
We wish to express our deepest gratitude to our loyal supporters, whose steadfast commitment to funding the Children’s Home and school is nothing short of transformative. Without their generous support, countless children would face unimaginable hardships in Tanzania, often without any family to rely on. We give thanks to God for the ongoing faith and generosity of all those who invest in our mission, empowering us to continue our vital work.
Signed on behalf of the Trustees on 19[th] January 2026
G Pountain
................................................... G Pountain - Trustee
Page 4
REPORT OF THE INDEPENDENT EXAMINER TO
THE TRUSTEES OF THE BETHANY PROJECT (TANZANIA) UK
I report to the trustees on my examination of the accounts of the charity for the year ended 31st March 2025 which are set out on pages 5 to 8.
Responsibilities and basis of report
As the charity’s trustees 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 trustees accounts carried out under section 145 of the 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.
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. 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 disclosures in the accounts, and the seeking of explanations from you as 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 statement below.
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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act;
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the accounts do not accord with those records; or
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the accounts 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.
Carlton G Cooper
.............................................................
Carlton G. Cooper, FCA
61 Woodfield Avenue Accrington Lancashire BB5 2PJ
19th January 2026
Page 5
THE BETHANY PROJECT (TANZANIA) UK
STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31ST MARCH 2025
| Unrestricted | Restricted | Total funds | Total funds | |
|---|---|---|---|---|
| funds | funds | 2025 | 2024 | |
| INCOME | £ | £ | £ | £ |
| Donations and legacies | 189,070 | 29,637 | 218,707 | 201,498 |
| Investment income – deposit interest | 320 | - | 320 | 292 |
| Fundraising | - | - | - | - |
| ____ | ____ | ____ | ____ | |
| Total income | 189,390 | 29,637 | 219,027 | 201,790 |
| ____ | ____ | ___ | ____ | |
| EXPENDITURE | ||||
| Charitable activities: | ||||
| Overseas travel costs | - | - | - | - |
| Choir flights and expenses | - | - | - | 4,147 |
| Sundry expenses | - | - | - | - |
| Grants made (note 3) | 194,679 | 22,513 | 217,192 | 186,251 |
| Bank charges | 512 | - | 512 | 504 |
| ____ | ____ | ____ | ____ | |
| 195,191 | 22,513 | 217,704 | 190,902 | |
| ____ | ____ | ___ | ____ | |
| Fundraising Costs: | ||||
| Books | - | - | - | - |
| Calendars, cards etc | - | - | - | - |
| ____ | ____ | ____ | ____ | |
| - | - | - | - | |
| ____ | ____ | ____ | ____ | |
| Governance costs: | ||||
| Sundry | - | - | - | - |
| __ | __ | __ | ___ | |
| Total expenditure | 195,191 | 22,513 | 217,704 | 190,902 |
| __ | __ | __ | ___ | |
| Net incoming /(outgoing) resources | ||||
| for the year | (5,801) | 7,124 | 1,323 | 10,888 |
| Total funds brought forward | 126,531 | - | 126,531 | 115,643 |
| __ | __ | __ | __ | |
| Total funds carried forward | 120,730 | 7,124 | 127,854 | 126,531 |
| ============= | ============= | ============== | ============= |
In 2024 income included £nil relating to restricted funds.
Page 6
THE BETHANY PROJECT (TANZANIA) UK
BALANCE SHEET
31ST MARCH 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Note | £ | £ | £ | £ |
|
| Current assets | |||||
| Debtors | 30,453 | 31,196 | |||
| Cash at bank and in hand | 97,401 | 95,335 | |||
| _______ | _______ | ||||
| 127,854 | 126,531 | ||||
| _______ | __ | ||||
| Liabilities: amounts falling | |||||
| due within one year | |||||
| Creditors and accruals | - | - | |||
| _______ | __ | ||||
| Net current assets | 127,854 | 126,531 | |||
| _______ | _______ | ||||
| Net assets | 5 | 127,854 | 126,531 | ||
| ============ | ============= | ||||
| FUNDS | |||||
| Unrestricted Funds | 5 | 120,730 | 126,531 | ||
| Restricted Funds | 5 | 7,124 | - | ||
| _______ | _______ | ||||
| 127,854 ============ |
126,531 ============= |
Approved by the Board of Trustees on 19[th] January 2026 and signed on its behalf by
D Borland
...............................................................
D. Borland - Trustee
Page 7
THE BETHANY PROJECT (TANZANIA) UK
NOTES TO THE ACCOUNTS
YEAR ENDED 31ST MARCH 2025
1. Accounting policies
The accounts have been prepared in accordance with the Statement of Recommended Practice: “Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (“the Sorp”) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The particular accounting policies are described below.
a) Accounting convention
The accounts are prepared under the historical cost convention.
b) Donations
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i) Donations made under deeds of covenant and gift aid, together with the associated income tax recoverable, are recognised as income when the donation is received.
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ii) Other donations received are credited to the income and expenditure account in the period they are received.
c) Tangible fixed assets
No value is attributed to donated fixed assets.
2. Expenditure
| 2025 | 2024 | ||
|---|---|---|---|
| £ | £ | ||
| Independent Examiner’s fees | - | - | |
| ============= | ============= | ||
| 3. | Grants made | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Bethany Tanzania NGO: | |||
| Cash grants | 217,192 | 185,478 | |
| Assets and consumables acquired | - | 773 | |
| ______ | ______ | ||
| 217,192 | 186,251 | ||
| ================= | ================= |
4. Trustees’ remuneration, expenses and other transactions
No remuneration either directly or indirectly out of the funds of the charity was paid or payable for the year to any trustee or to any person known to be connected with any trustee (2024 – Nil).
In common with most charities the Trustees make donations to the charity.
Page 8
THE BETHANY PROJECT (TANZANIA) UK
NOTES TO THE ACCOUNTS
YEAR ENDED 31ST MARCH 2025
5. Analysis of Net Assets by Fund
| Analysis of Net Assets by Fund | |||
|---|---|---|---|
| Unrestricted | Restricted | Total | |
| Fund | Fund | ||
| £ | £ | £ | |
| Current assets | 120,730 | 7,124 | 127,854 |
| Liabilities: amounts falling due | |||
| within one year | - | - | - |
| ___ | ___ | ___ | |
| Fund balance | 120,730 | 7,124 | 127,854 |
| ============= | ============= | ============= |
The restrictive fund represents donations received towards the construction of a Secondary School for use by Bethany Tanzania NGO.