Charity number.. XT25970 Company Dumber.. N1603820 Bethesda F¢lIowship (A company limited by guarantee) Directors, report and unaudited financial statements for the year ended 31 December 2020
Bethesda Fellowship (A company limited by guarantee) Contents Page Legal and administrative infomation Trnstees, report Independent examiners, report Statement of fll)ancial aetivities Ststement of Financial Position Notes to the fmancial statements
Bethesda Fellowship (A Company limited by guarantee) Legal and administrative information Charity number XT25970 Compally regisÉratRon number N1603820 Business address 7 Hillside Crescent PortadoTh Co. Amwh BT63 5JB Trnstees Tom EakiDS Benjamin Richie Stanley Gowdy Richard Heasley Aeeount4nts S.D. Brown & Company Carnegie building 25-27 Edward Street Portadown Co Arniagh BT62 3NE B8DkeTS Ulster Ballk 22 Bridge Street Banbridge Co Down Bt32 3JT Page I
Bethesda F¢llowship (A company limited by guarantee) Report of the trustees (incorporating the director8, report) for the yevdr ended 31 December 2020 The trnSEees present their report and the financial statements for the Ye ended 31 December 2020. The twstee$, who a also director5 of Bethesda Fellowship for the purposes of company law ond who served during the year and up to the date of this report are set out on page l. Structur4 governanee #nd management The company is constitued by it's Memorandum and Articles of Associotion, and limited by Guarantee, having no Shar¢ Capital. Only per5on5 who sUbribe to the objects expressed in the Memorandum of Association of the Company, and appointed by the company in a General Meeting can be admitted as Directors. Obje¢tlves aDd aetivities The objectives and activitles of the Company are those of spreading the Gospel of the Lord Jesus Chri5L Providing support to those with al¢ohol and drng addi¢tions and their families. Achievements gnd perforrnance Many individuals and th¢ir families who have been experiencing significant difficulties haye received pastoral care at Bethesda Fellowship throughout the year. It is hoped that the income by way of donations from individuals, business and churches TrI1 continue at a Tate that will allow the Company to sustain and develop the ministry of Bethesda FinaDcSAI review The result$ of the company for the year are detsiled on pages 5 to I l. Plans for future periods We pray for the continued sUPPOrt of all. who in the past have donated their money and tim¢ lo thi5 company. Ststement of trustees, responslblllties The trustees (who ore also directors of Bethesda F¢llow5hip for the putpose of company law) are responsible for preparing the TrsteeS, Annual Report and the financial statements in Lccordan¢e with applicable law and United Kingdom Generally A¢¢¢pted Accounting Practice. Company law requires the trustees to prepare rCIal statements for each fiDancial year which give a tNe and fair view of th¢ state of affairs of the eharitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these fmancial ststements, the tsi]5te¢S are required to: select suitabl¢ aOunting policies and then apply them Consistently observe the methods and prineiples in the Charities SORP. make judgements and estimate5 that reasonable and prndent" stale whether applicable UK Accounting Standards have been followed. subject to any material departyres disc105¢d and explained th¢ financial Statements. and prepare th¢ financial statements on the going concern basis unless it is inappropriate to presume that the charitable compatty will continue in operation. Page 2
Bethesda Fellowship (A company limited by guarantee) Report of the trustees (illeorporating the direetors, report) for the year ended 31 December 2020 The tNstees are responsible for keeping proper acwuTrtiDg records which disclose with reasonable accut2cy at aDy time the financial position of the charitsble company and which enable ihem to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safrguarding the assets of the charitable company and hence fortaking r¢asonable Steps for the preventioD and detection o(fraud and other irregularyties. Small Company provisions This report has been prepar¢d in accordance with the provisions applicabl¢ to companies subject to the small compani¢s' regime. On beha]f of the board Tom Eakins Director 28th September 2021 Pag¢3
Bethesda Fellowship (A company limited by guarantee) Independent examiner's report to the trustees on the unaudit¢d financial statements of Bethesda Fellowship. I report on the accounts of Bethesda Fellowship for the year ended 31 Decernber 2020 Set out on pages 2 to I l. Respective responslbllities of trustees and independent examiner As the charity trustees (and also the directors of the company for the purposes of ¢ompany law) you are responsible for the preparation of the accounts in accordence with the requirements of the Companies Act 2006. Haying satisfied myself that the chariry is not subject to audit under Company law, and is eligible for independent examination, it 15 rny respon5ibilty to-. l) examine the accounts under section 65 of the Charities Act 2) follow the procedures laid down in the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act 3) stO1¢ whether particular 7natters have come to my attention. Basls of independent exAmlner's statement I have examined your cbarity accounts &$ required under section 65 of the Charities Act and my examination wag carried out in awordance with the general Directions given by the Clwity Commission for Northern Ireland under section 65(9)(bl of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disc105ures in the accounts and seeking explanations from you as tharity tFU5t¢es concerning any such matters. My role is to stste whether any material matter5 have Come to my attention giving me cause to beli¢v¢.' a) that accounting records were not kept in accordance with 5eetion 386 of the Companies A¢t 2006 b) that the accounts do not accord with those accounting record5 e) that the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Charities Statement of Recommended Practice applicable to charities prepIng their accourt15 aOrdanCe with the Financial Reporting Standard applicable in the UK and Republic of Ireland d) that there 15 fith¢r information n¢¢ded for a proper understanding of th¢ a¢counts to be reached Independellt examiner's statement I have completed tny exarnination and have no ¢oncerns in respect of the matters (a) to (d) listed above and in coD¢¢t70 with following the Directions of the Charity Commission for Northern Ireland, i have found no matters thai require drawing to your attention. Independent examiner S.D. Brown for and Oll behalf of S.D. Brown & Company. Chartered Certified A¢¢ountAllts Carnegie Buildiug 25-27 Edward Street Portsdown Co. Armmgh BT62 3NE 28th September 2021 P¥4ge 4
Bethesda Fellowship (A compally limited by guarantee) Statement of fmancial a¢tiviti¢s (ineorporating the income and expenditure account) For the year ended 31 Deeember 2020 Unrestricted Restricted funds funds 2020 Yotal 2019 Total Notes lllcoming resourees Incoming resources from gcneratiTJg fisnd5: Voluntary ineorne 52,286 52.286 59.451 Totsl incoming resollrces 52.286 52.286 59.451 Resource5 expended Establishment costs Insurance Aecountancy fees Repairs knehitect fees Light and heat Telephone Other office expenses Interest payable and Similar charges Speakers General Exp¢nses Gifts 334 1,125 558 13,522 334 1,125 558 13,522 1.375 528 48,129 500 865 608 1,824 213 14,560 904 8,841 823 608 796 152 14,165 98 11,390 823 608 796 168 14,165 98 11,390 16 Total resources expended 43,571 16 43,587 79,466 Net incomingl(outgolng) re50vr¢es for the year I Net ineomel(expense) for tbe year 8,715 (16) 8,699 (20,015) Total fiJnd$ brought forward 92,596 9,794 102,390 122,405 TotAI funds cgrrled forsYaTd 101.311 9,778 111,089 102,390 The statement of fancIal activities include5 all gains alld losses in the year and therefor¢ a separate statement of total recognised gains and losscs has not been prepared. All of the above amounts relate to continuing a¢tivities. The notrs on pAge5 8 to 11 forni an Integral p#rt of these financial Ststemen Page 5
Bethesda Fellowship (A company limited by guarantee) Statement of Finallcial Position as at 31 Decemb¢r 2020 2020 2019 Notes Fixed assets Tangible assets Current assets D¢btor5 Cash at bank and in hand 52.835 52,835 8,833 49,421 4.917 44.638 58,254 49,555 Iyet current assets 58,254 49,555 Net assets 111,089 102,390 Funds Restricted incorne funds Unrestricted income funds 9,778 101,311 9,661 92,729 Total fullds 111,089 Iir2,390 The BalaD¢e Sheet continues on the following page. The notes on pages 8 to 11 lorm An integral part of thesc finanelal statements. P&ge 6
Bethesda Fellowship (A company limited by guarantee) Balanee sheet (eontillued) Trust¢¢S statements required by the Companies Act 2006 for the year ended 31 December 2020 In approving these r]Danriai statemettts as trustees of the Company w¢ hereby confirn] thaL (a) for the year the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. (b} the Inernbe have not required the ¢omp8ny to obtain an audit of its accounts fLor the y¢ar in question in aOrdanCe with se¢tion 476. (c) the diTertors acknowledge their responsibililies for compying with the requsrements of the Act with re5pe¢t to acCOlingTe¢0rds and the preparation of accounts. (d) these aectsunts have been prepared in accordance with the provision5 appltcabk to companies subject to the stnall companies. regime. The fmancial statements were appr ed by the board on 28th S¢pl¢ Sied on its b¢half by ToTll Ealu Director Benjamin Ricbie Director The notes on Pllg 8 to 11 form an integral part of these fjnanelal st#tements. Page 7
Bethesda Fellowship (A company limited by guarantee) Notes to finanelal statements for the year ended 31 DeCeber 2020 AceouDting polieies The principal accounting policies are 5w)llnarised below. The accounting policies have been applied consistenty throughout the year and the preceding year. 1.1. Basis of accounting The financial stat¢ments have been prepared in accordan¢c with Accounting and Reporting by Chariti¢s: Ststement of Recommended Practtce applicable to charities preparing their accounts in a¢¢ordance with the Financial Teporting Standard Applicable in the UK and Republic of ITeland(FRS 102) (effective l January 2015)- (Charities SORP (FRS 102), the Financial Reporting Standard applicabl¢ in the UK and Republic of Ireland (FRS 102) and the Companie5 Act 2006. Bethesda Fellowship meet5 the definition of a public benefit enttty under FRS 102. Assets and liabilities are initially recognised &t historical cost or transaction value unless otherwise stated in the relevant accounting policy. 1.2. Casbflow The charity has taken advantage of the exemption in Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102} (effective l January 2015)- (Charities SORP (FRS I02}), from the requirement to produ¢e a cash flow statement on the grounds that it is a small charitable charity- 1.3. Fund accounting General ndS are unre5ticted lld$ which are available for use at the discretion of the trust¢e5 in furtherance of the general objectives of the charity and which have not been deS1)ated for oth¢r purpose5. Restricted funds are fimds which are to be used in accordance with specific restrictlons imposed by donors or whlch have been raised by the charity for particular purposes. Th¢ ¢osis of raising and administering such fimds are charged against the specific fimd. the aim aDd use of each r¢sricted nd is set gut in the notes to the financial statements. 1.4. Incoming resources All incoming resour¢es included in the statement of financial activities when the charity is entitl¢d to the income and the amount can be quantified with re&sonable accuracy. The following specific poliri¢5 are applied lo particular categories of income.. Voluntary income is receiv¢d by way of grants, donations and gifts and is included in full in the statement of financial activities when receivable. Grdnts where entitlement is not Conditional on the delivery of a specific perfornnCe by the charity. are reco]ISed when th¢ charity becomes unwnditionally etttitled to the grant Donated services and facilities are in¢luded at the value to the charity where this can be quantified. The value of 5¢rvices provid¢d by volunteers has not been ineluded. Gifts donated for resale are included as incoming resources within activilies for generattng funds when they are sold. Page 8
Bethesda Fellowship (A company limited by guarantee) otes to financi21 statements for the year ended 31 December 2020 1.5. Resources expended Expenditure is recognised on an accrual basis as a liability is incuTred. Expenditure includes any VAT wbi¢h ¢arlliot be fvlly recov¢r¢d, and i$ reported as part of the exp¢nditure to which it relates. Charitsble expenditure comprises those cost5 incUed by the chariry in the delivery of it5 activities and services for its beneficiaries. It in¢ludes both costs that can be allocated directly to such activiu¢s and thos¢ ¢o$ts of a indirect Dature necessary to support them. 1.6. Tangible rued assets alld depreciAtion Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is provided at rates calculated to WTite off the ¢os¢ less residwdl value of earh asset over its expected usefvl life. as follows= Land and buildings No depreciation charg¢d Voluntsry Alleome Unrestrieted funds 2020 Total 2019 Totsl Voluntary income 52,286 52.286 59,451 52,286 52,286 59,451 Employees Employmellt costs No 5a]aries or wages haye been paid to employees, including the trustees, duriug the year. Taxation The charl3 activities fall within th¢ exemptions afforded by the provisions of the Income aT)d Corporation Taxes Act 1988. AOrdIng1Y, there is no taxallou charge in these ac¢ounts. P¥ge 9
Bethesda Fellowship (A company limited by guarantee) Iyotes to financial stAternents for the year ended 31 Deeember 2020 Tanglble fixed As5eÉs Freehold Buildlng Total Cost At l January 2020 and At 31 December 2020 52,835 52,835 Net book values At 31 Decemb¢r 2020 52,835 52.835 At 31 December 2019 52,835 52,835 Debtors 2020 2019 Gift Aid 8,833 4,917 Allaty3 of llet assets between funds Unre5trieted Restricted funds funds Tot*1 funds Fund balances at 31 December 2020 a5 Aepresented by.. Tangible fixed assets Current a&sets 52,835 48,476 52.835 58,254 9,778 101,311 9,778 111,089 Unrutri¢ted funds At At J January Incoming Outgolng 31 December 2020 resources resources 2020 U]]r¢stricted Fund5 92.596 52,286 (43,571) Page 10
Bethesda Fellowship (A eompany limited by guarantee) Notes to financial $tatements for the year ended 31 December 2020 Restricted funds At At l January Outgoing 31 December 2020 resources 2020 Building fund 9,794 {16) 9,778 io. Capit41 Commitments ii. Gellergl commltments The company had no capital commitments at the balance sheet date. 12. RelAted party trnD5actions There w¢re no related paty transacttons in the year. 13. Controlling interest The controlling paty of the Company is considered to be the Board of Trustees. 14. Company limited by guarantee Bethesda Fetlowship is a company limited by guarantee and accordÈngly does not have a share capital. Every metnber of the company undertake5 to contribute such amount as may be requir¢d not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a me]nber. or within one year after he or she cease5 to be a member. Page 11
Bethesda Fellowship (A compally limited by guarantee) The following pages do not forni part of the statutory accounts.
BethesdA Fellowship (A company limited by guarantee) Detailed statement of fInancial activities For the year ended 31 D¢cembcr 2020 2020 2019 IDcomillg resourees Incoming resources from generatillg funds: vol[ary incom Collections 52286 59,451 52,286 59,451 Total incoming resources from generatillg funds 52,286 59,451 Total Ineoming resources 52,286 59,451 Page 13
Bethesda Fellowship (A company limited by guarantee) Detailed statement of fanCIal aclAvities For tbe year ended 31 December 2020 20211 2019 Cbaritable activitie5 A¢tiYtty I Aclivili widertaken direclty Electric Repairs Speakers General Expenses Gifts 334 13,522 14,165 98 I l.390 lJ75 48,129 14,560 904 8,841 39,509 7i.809 Aettvity I total expenditure Total charitable Activity expellditure Governance costs Aclrvilies underlaken dlredty Establishment- Light & heat Establishment- Insurance Pmfe5sional- Ac¢oulltancy fees Professional- Other Office expenses- Telephone Offi¢e expenses - Other Interest- Bal loans & overdraft 39,509 73,809 39,509 73,809 823 1,125 558 865 1,119 528 500 608 1,824 213 608 796 168 4.078 5,657 Totsl governance costs 4.078 5.657 Net lllcoming/(outgoing) resources for the year 8,699 (20,015) P&ge A4