Charity number: XT25970
Company number: N1603820
Bethesda Fellowship
(A company limited by guarantee)
Directors, report and unaudited fmaneial statements
for the year ended 31 December 2021

Bethesda Fellowship
(A eompany limited by guarantee)
Contents
Page
Legal and administrative information
Trustees, report
Independent examiners, report
St8t¢]n¢nt of fllJan¢ial activitie5
stsiement of Financial Po$ition
Notes to the fJDancial statements
8-11

Bethesda Fellowship
(A company ]imited by guarantee)
Legal and administrative information
Charity number
XT25970
Company regSstr2tion number N1603820
Busilless address
7 Hillside Crescent
Portadown
Co. ArnMgh
BT63 5JB
Trnstees
Tom Eakins
Benjamin Richie
Stanley Gowdy
Richard Heasley
Attountants
S.D. BrowTr & Company
Carnegie building
25-27 Edward Street
Portadown
Co Amiagh
B T62 3NE
Bankers
Ulster Bank
22 Bridge Street
Banbridge
Co Dow
Bt32 3JT
Page J

Bethesda FelIowsbip
(A company limited by guarantee)
Report of the trustees (incorporating the directors, report)
for the year ended 31 Deeember 2021
The trustees present their report and the financial statements for the year ended il December 2021. The tnLStees. who
are also directors of Bethesda Fellowship for the purposes of ¢ompany law and who served duritig the year and up to the
date of rhis report are set out on page l.
Struc¢ure* governance xnd management
The Co￿panY is constitued by it's Memordndum and Article5 of Association, and limited by Guarantee, having no Share
Capital. Only persons 5ub5¢rib¢ to the objects expressed in the Memordndum of Asso¢iatiory of th¢ Company, and
appointed by the company in a General Meeting can be admitted as Director5.
Objectives and activlti
The objectives and activities of the company are those of spreading the Gospel of the Lord Je5U5 Christ. Providing
support to those with alcohol and drug addictions and their families.
Achievements and perforniance
Many individuals and their families who have been experiencing significant ditTiculties have received pastoral care at
Bethesda Fellowship throughout the year. It is hoped that the incorne by way of donation5 from sndividutls, business
and churches will continue at a rate that will allow the company to sustain and develop the ministy of Bethesda
Finaneial review
Th¢ results of th¢ company for the year are derailed on pages 5 to l l.
Plans for future periods
We pray for the continued support of all, who in the past have donated their money and time to this company.
ststement of trustees, responsibilities
The trust¢¢s {who ar¢ also dir¢Gtors of Bethesd& Fellowship foT the purpose of company law) aTe responsible for
preparing the Trustees, Annual Report and the financial statements in aecordance with applicable law and United
Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees lo prepare f￿anCIal statements for each financial year which give a true and fair view
of the state of affatrs of the charitsble company and of the incoming resources and application of resources. including the
io¢ome and ¢xpendttur¢, of the chariiable ¢ompatsy for tha¢ period. In preparing these fuwLcial ststements. th¢ trust¢es
are required to..
select suitable accounting policies and then apply them con5iStently,'
observe the methods and principles in the Charities SORP.
make judgement5 and estimates that are reasonable and prudeni;
state whether applicable UK Accounting Standards have been followed, 5ubjwt to ony material departures disclosed
aDd explained in the fu￿￿ClaI State￿Ents,. and
prepare the financial 5taten]ents on the going collcvn b&8is unless it is inappropriate to presume that the ¢haTitable
company will continue in operation.
Page 2

Bethesda Fellowship
(A company IiLUited by guarantee)
Report of the trustees (incorporating the directors, report)
for the year ended 31 December 2021
The trustees are re5POn5ible for keeping proper accounting records whAch disclose with reasonable ac¢ura¢y at any time
the financial position of the charitable company and which enable them to ensur¢ that the financial statements comply
with the Companies Art 2006. They ar¢ 8150 responsible for safeguarding the assets of the charitable company and hen¢e
for taking reasonable Steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report h&% been prepared in accordance with the provisions applicable to companies subject to the small companies,
regime.
On behalf of th¢ board
Torn Eakins
DI￿￿tOr
26th September 2022
Page 3

Bethesda Felloivship
(A company limited by guarantee)
Independent examiner's report to the trustees on the unaudited financial statements of
Bethesda Fellowship.
I report on the accounts of Bethesda Fellowship for the year ended 31 December 2021 sd out on pages 2 to I l.
Respective respollslbilities of trustees and independent examiner
As th¢ ¢liarity tnjstees (and algo the directors of the Company forthe pwp05es of company law) you are responsible for
the pr¢paration of the accounts in accordance with the requirernents of the Companies Act 2006. Having satisfied Myself
that the charity is not subject to audit under company law, and is eligible for independeni examination, it is my
respons11)ilty to..
l ) examine the accounts under section 65 of th¢ Charities Act
2) follow the procedures laid in the general Directions given by the Charity Commission for Northern Ireland
under section 65(9)(b) of the Charities Act
3) state whether parti¢uiar matters have co]ne to my attention.
Basis of independent exAminer's ststement
I have exarnined your charity accounts as required under wlion 65 of the Charities Act and my examination was carried
out in accordance with the general Directions given by tbe Charity Commission for Northern treland under section
65(9)(b) of the Charities Act. The examitiation includ¢d a review of the accounting records kept by the charity and a
comparison of the accounts presented with those r¢¢ords. It also included consideration of any unusual iten]s or
disclosures in the accounts and seeking explanations from you as ctwity tsutees concerning any such matt¢T3.
My role is to state whether any material matters have come to my attenuon giving me callse to believe..
a) that accounting records were not kept in accordance with section 386 of the Companies Act 2006
b) thal the accounts do not accord with th05¢ accounting records
c) that the accounts do con]ply with the accounting requirements of section 396 of the Companies Act 2006 and with
the method$ and principles of the Charities Statement of Recommended Practice applicable to charities preparing their
a¢¢ounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
d} thatthere is further infom)ation needed for a proper understanding of the accounts to be reached
Independent examiner's ststement
I have completed my exa￿l￿atiOn and have no concerns in respect of the matters (a) to (d) listed above and in ¢OTwe¢tioTh
with following th¢ Directions of the Charity Collunission for Northern Ireland, i have found no matters that require
dr&wing lo your attention.
Independent examiJ)er
S.D. Brown for and on bebalf of S.D. Brown & Company.
Chartered Certified Accountants
Carnegie Building
25-27 Edward Street
Portadown
Co. Arm#gb
BT62 3NE
26th September 2022
Page 4

Bethesda Fellowship
(A eompany limited by guarantee)
Statement of finauciaE activities (illcoryorating the income and expellditsre account)
For the yeAr ended 31 December 2021
Unrestricted Restricted
funds
fuDds
2021
Total
2020
Total
Notes
Incoming resources
Incoming r¢50urce5 from generating funds..
Voluntary incolne
41,634
41,634
52.286
Total illcomlng resources
41,634
41,634
52.286
Resources expended
Establi51unent costs
Insurance
Ac¢ountancy fees
Repairs
Ltght and heat
Telephone
Other offLce expenses
Interest payable and similar charges
Speaker5
General Expenses
Gi
334
1,125
558
13,522
823
608
796
168
14,165
98
11.390
1.130
465
5,898
467
628
558
123
13,705
1.130
465
5.898
467
628
558
139
13.705
16
8,445
8,445
Total resources expended
31,419
16
31,435
43,587
Net ineoming/{outgoillg) resource5 for the year I
Net ineomel(eApe)Jse) for the year
10.215
(16)
10,199
8.699
Totsl funds brougbt forward
101,311
9.778
111.089
102,390
Total funds earried forward
111,526
9,762
121.288
111,089
The $￿ement of financial activities in¢ludes all gains at)d losses in the year and therefore a separdte stateTn¢nt of total
recognised gains and losses has not been prepared.
All of the above amounts relate to continuing adivities.
The notes ott p8ges 8 to 11 form an irttegral part ofthese finallci21 statements.
PAge S

Bethesda Fellowship
(A company limited by guarantee)
Statement of Financial Position
as at 31 December 2021
2021
2020
Notss
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
56,075
52,835
5,540
60.138
8.833
49,421
65,678
58,254
Credilors: #mounts falling
due within one year
(465)
Net current assets
65,213
58,254
Net assets
121,288
111,089
Fmllds
Restricted income funds
Unrestricted income funds
9,762
111.526
9,778
101,Jll
Totsl funds
121,288
111,089
The Balance Sheet contittues on the following page.
The notes on pages 8 to J I form an Integral part of these financial statements.
Pa¥e O

Betbesda FellowshÉp
(A company limited by guarantee)
Balanee sheet (continued)
Trustees statements required by the CoJllpaDies Act 2006
for the year ended 31 December 2021
In appIoving th¢se fitian¢ial statements as tnLStees of the company we hereby confirni that..
(a) for the year the company was enti¢led to exemption from audit under section 477 of the Companies Act
2006 relating to s￿￿11 ¢ompani¢s.
(b) the members have Dot required the company to obtain an audtt of its accounts fior the year in question tn
acrord8mce with section 476.
(c} the directors acknowledge their responsibilities for Compying with the requir¢ments of the Art with
respect to accounting records and the preporntion of a¢¢ounts.
(d) thes¢ accounts have been PTepared in accordance with the provisions applicable to companies subject to
the sn)all companies, regime.
The financial stateTnents were
roved by the board on 26th Septemb
2022
$ign¢d on its behalf by
Tom Eakins
Director
Benjamin Richie
Director
The notes on p$g¢s 8 to 11 form art integral part of these fiDaneial statements.
Page 7

Bethesda Fellowship
(A eompany limited by guarantee)
Y4ote8 to fillancial statements
for the year ended 31 December 2021
Aecounting policfies
The principal a¢counting poli¢ies are summarised below. The accounting polici¢5 hav¢ b¢en applied ¢oNsistently
throughout the year and the preceding year.
1.1. Basis of aceounting
The f]nancial stateTn¢nts have been prepared in accordance with Ac¢ouTrring and Reporting by Chgrities..
Stat¢ment of Reconunended Practice applieable to charities preparing their accounts in accordance with the
Financial reporting Standard Applicable in the UK 2nd Republic of Ireland(FRS 102) (effective l January 2015)-
(Chgrities SORP (FRS 102), the Financial Reporting Srandard applicable in the UK aod Republi¢ of Ireland IFRS
102) and the Companie5 Act 2006.
Bethesda Fellowship meets the definition of a public benefit entity under FRS 102. Assets and liabilitieg are
initEally recognised at historical cost or transaction value unless othenvise stated in the relevant accounting policy.
1.2. Cashflow
The charity h&$ taken advantsge of the exemption in Financial Reporting Stanthd applicable in the UK and
Republie of Ireland (FRS 102) (effective l January 2015)- (Charities SORP {FRS 102)), from the requirementlo
produce a cash flow ststement on the grounds that it is a small charitsble chsrity.
IJ. Fund accounting
General funds are unresticted funds which are av2ilable for use ai the discretion of the trustees in furtberance of
the general objectives of the charity and which have not been designated for other purpos¢S.
Restricted fimdg are filnds whith are to be used in accordance with speclfic restrictions imposed by donors or
which have been raised by the charity for particular purposes. The costs of raising and administering such fi]nds
are charged against the specific ftmd. the aim and use of each resricted ￿nd is set out in the notes to the f]nan¢ial
staternents.
1.4. Illcoming resources
All incoming resources are included in the statement of financial activitie$ when the eh8rity is entitled to the
in¢ome and the amount ¢#n be quantifi¢d with reasonable aceuraey. The following specific policies are applied to
particular categories of inoome..
Voluntsry income is received by way of wts, donations and gifts and is included in fvll in the staterneDt of
finan¢ial a¢tivilies when r¢¢eivable. Oront$ where entitlement is not conditional on the delivery of a specifi
perfom)an¢e by the charity. are recognised when the Charity be¢om¢s unconditionally entiiled to the grant
Donated services and facilities are iticluded at the value to the charity wh¢r¢ this can be quantified. The value of
setTrices provided by Vol￿teerS has not been included.
Gifts donated for resale are included as incoming resouw¢5 Within activities for generating fimds when they are
sold.
P8ge 8

Bethesda Fellowship
(A company limited by guarantee)
Notes to finaneial statements
for the year ended 31 December 2021
1.5. Resources expended
Expenditure is recogllised on an acwial basis a5 a liability is IncU￿ed. Expenditure includes any VAT whicb
CaT￿9t be ￿llY recovere￿ and is reported as part of the expenditsjre to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its benefici8rries. It includes both costs that can be allocated directly to su¢h activities and those costs of an
indirect nature necessary to Support them.
1.6. TAngible r￿ed assets and depreciation
Tangible fixed assets are stated at cost less aCcu￿Ulated d¢pr¢ciation. Depreciation is provided at rates calculated
to write off the cost less residual valu¢ of each asset over kts expected life, 0$ follows-
Land and buildings
No depre¢iation ch￿ged
Voluntsry income
Unrestrlcted
funds
21121
Total
2020
Totsl
Voluntary income
41,634
41.634
52.286
41,634
41,634
52.286
Employees
mployment costs
No SaI￿leS or Wdges have been paid to employees. including the trustees, durtng the year.
Taxmlion
The ¢haritys activities fall witbin th¢ exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Aeeordingly, there is no t&xation charge in these accounts.
Pag¢ 9

Bethesda Fellowship
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 Decemb¢r 2021
Tangible fixed assets
Freebold
Building
Total
Cost
At l January 2021
Additions
52,835
3,240
52,835
3,240
At 3 1 Decemb¢r 2021
56,075
56,075
Net book values
At 31 December 2021
56,075
56,075
At 31 December 2020
52,835
52,835
Crediton." amounts falliDg due
within one year
2021
2020
Accruals and defeThed income
465
Analysi5 of net assets between funds
Unrestricted Restricted
funds
funds
Total
funds
Fund balances at 31 Decernber 2021 u r¢pr¢sented by:
Tangible fixed assets
CtllTent assets
Cu￿¢llt liabilities
56,075
55.916
(465)
56.075
65,678
{465)
9,762
111,526
9,762
121,288
Unrestricted funds
At
At
I January Ineonthig Outgolng 31 Deeember
2021
rewurces
resources
2021
Unrestricted Funds
101,311
41,634
(31,419)
111,526
PAge I

Bethesda Fellowship
(A eompAlly limited by guarantee)
Notes to financial statements
for the year ended 31 December 2021
Restricted funds
At
At
l J8nllary Outgolng 31 Deeember
2021
resources
2021
Building fi￿d
9,778
(16)
9,762
io.
Capital commitmeuts
The ¢ompany had no capital commitments at the balance sheet date.
ii.
Related party transactiolls
There were no related paty transactions in the ye￿.
12.
Cojjlrolllng luterest
Th¢ wntrolling paty of the company is considered to be the Board of Trustees.
13.
Company Ilmlted by gllarAlltee
Bethesda Fellowship is a company limited by guarantee and a¢cordingly does not have a share capitsl.
Every member of the ¢ompaTry undertakes to contribute such amount as rnay be required not exceeding £1 to the
&ssets of the ¢haritsble company in the event of its being wound up while he or she is a member. or within one
year after he or she ceases to be a member.
Pagell

Bethesda Fellowship
(A company limited by guarantee)
The following pages do not form part of the statutory 2teounts.

Bethesda Fellowship
(A company IiDJited by guaraDtee)
Detailed statement of financial activities
For the ye2r ended 31 December 2021
2021
2020
Ineoming resour
Incoming resources from generatlng fullds:
Volunl(ry income
Collections
41,634
52,286
41,634
52,286
Totsl iDcomlng resources from generating funds
41.634
52286
Total Incoming resources
41,634
52286
Page 13

Bethesda Fellowship
(A conipany limited by guarantee)
Detailed statement of financial activities
For the year ended 31 December 2021
2021
2020
Charitable actlvfittes
Acttyity I
Ac¢iviiies ￿ndertaken d￿￿c11Y
Electric
Repairs
Speakers
General ExpeDse5
Gifts
334
13.522
14.165
98
11.390
5.898
13,705
8,445
28,048
39,509
Activity I total expendlture
28,048
39,509
Total charitable aetivity expendlture
Governance costs
Acliviiies underiaken dtreetly
Establis1J￿Cllt- Ligbl & h¢ai
Estsblishment- InsuraM¢e
Profe55i(Trnal - Accountancy fees
Office expenses- Telephon¢
Office expenses- Other
Int¢rest- Bank loans & overdTaft
28,048
39.509
467
1,130
465
628
558
139
823
1,125
558
608
797
168
3,386
4,078
Total governan¢e ¢osts
3,386
4.078
Net illcomingl{outgoillg) resources for the year
10,200
8,699
Page 14