Charity number: 100111
Company number: N1603820
Bethesda Fellowship
(A company limited by guarantee)
Directors, report and unaudited fmancial statements
for the year ended 31 December 2023

Bethesda Fellowship
(A company limited by guarantee)
Contents
Page
Legal and administrative inforn]ation
Trustees, report
Independent examiners, report
Statement of financial activities
Statement of Financial Position
Notes to the financial statements
8-11

Bethesda Fellowship
(A company limited by guarantee)
Legal and administrative information
Charity number
iooiii
Company registration number N1603820
Business address
7 Hillside Crescent
Portadown
Co. Arniagh
BT63 5JB
Trustees
Tom Eakins
Thomas Morrison (Appointed 1910312024)
Richard Heasley
Accountants
S.D. Brown & Company
CaTnegie building
25-27 Edward Street
Portadown
Co Arniagh
BT62 3NE
Bankers
Ulster Bank
22 Bridge Street
Banbridge
Co Down
Bt32 3JT
Page I

Bethesda Fellowship
(A company limited by guarantee)
Report of the trustees (incorporating the directors, report)
for the year ended 31 December 2023
The trustees present their r¢port and the financial statements for the year eDded 31 December 2023. The ttustees, who
are also directors of Bethesda Fellowship for the purposes of company law and who served during the year and up to the
date of this report are set out on page l.
Strnctiire% governance and management
The company is constitued by ivs Memordndum and Articles of Association, and limited by Guardnfre, having no Share
Capital. Only peTson5 who subscribe to the objects expressed in the Memorandum of Association of the Company, and
appointsd by the company in a General Meeting cao be admitted as Directors.
Objectives and activities
The objectives and activities of the company are those of spreading the Gospel of the Lord Jesus ChrÈst. Providing
support to those witb alcohol and dnig addictions and their families.
Achievements and perforniance
Many individuals and their families who have been experiencing significant difficulties have received pastoral care at
Bethesda Fellowship throughout the year. It is hoped that the income by way of donations from individuals, business
and churches will continue at a rate that will allow the company to sustain and develop the ministy of Bethesda
Financial review
The results of the company for the year are detailed on pages 5 to l l.
Plans for future periods
We prdy for the continued support of all, who in the past have donated their money and time to this company.
Statement of trustees, responsibilities
The trustees (who are also directors of Bethesda Fellowship for the pU￿oSe of company law) are responsible for
preparing the Trustees, ADnual Report and the financial statements in accordance with applicable law and United
Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees to prepare financial statements for each financial year which give a trne and fair view
of the state of affairs of the charitable 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 financial statements, the ttustees
are Tequired to..
select suitable accounting policies and then apply them consisfrntly:
observe the methods and principles in the Charities SORP"
make judgements and estimates that are r&qsonable and prndent.
state whether applicable UK Accounting Standards have been followe¢ subject to any material departures disclosed
and explained in the fillaucial statements" and
prepaTe the financial statements on the going concern basis unless it is inappropriate to presume that the charitable
company will continue in operation.
Page 2

Bethesda Fellowship
(A company limited by guarantee)
Report of the trustees (incorporating tbe directors, report)
for the year ended 31 December 2023
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the fuiancial position of the cbaritsble cornpany and whicb enable them to ensure that the financial statements comply
with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence
for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies subject to the small ¢ompaDies'
regime.
On behalf of the board
Tom Eakins
Director
Date:_12 September 2024
Page 3

Bethesda Fellowship
(A company limited by guarantee)
Indepelldent 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 2023 set out on pages 2 to I l.
Respective responsibilities of trustees and iDdependent examiller
As the charity tsvstees (and also the directors of the company for the PUTposes of company law) you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself
that the charity is not subject to audit under company law. and is eligible for independent examination, it is my
responsibilty to:
l) examine the accounts under section 65 ofthe Charities Act
2) follow tbe procedures laid down in the general Dir¢¢tions given by the Charity Con)mission for Northern Ireland
under section 65(9Xb) of the Charities Act
3) state whether particular matters have come to my attentiotL
BasAS of iDdependent examiner's statement
I have examined your Charity accounts as required under sectton 65 of the Charities Act and my examination was Ca￿Tred
out in accordance with the general Directions given by the Charity Conllnission for Northern Ireland under section
65(9}(b) of the Charities ACL 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 iterns or
disclosures in the accounts and seeking explanations from you &s charity trustees concerning any such matters.
My role is to stste whether any materiaI matters have come to my attention giving me cause to believe:
a) that accounting records were not kept in accordance with section 386 of the Companies Act 2006
b) that the accounts do not accord with those accounting recor(Ls
c) 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 appIicable to charities preparing their
accounts in accordance with the Financial Reporting Slandard applicable in the UK aDd Republic of Ireland
d) that there is fiffther inforniation needed for a proper understanding of the accounts to be reached
Independent examiner's statement
have completed my examination and have no concerns in respect of the matters (a) to (d) listed above and in connection
with following the Directions of the Charity Con)n)ission for Northern Irelan(L i have found no matters that require
drawing to your attention.
Independent examiner
S.D. Brown for and on behalf of S.D. Brown & Compally.
Chartered Certified Accountants
Carnegie Building
25-27 Edward Street
Port2down
Co. Armagh
BT62 3NE
Date:_12 September 2024
Page 4

Bethesda Fellowship
(A company limited by guarantee)
Statement of f￿ancIal activities (incoryorating the income and expenditure aceount)
For the year ended 31 December 2023
Unrestricted Restricted
fi￿d3
fund5
2023
TotAI
2022
TotAI
Notes
Incoming resources
Voluntary income
51,890
51,890
89,002
Total incoming resources
51,890
51,890
89,002
Resources expended
Insurance
Accountancy fees
Repairs
Light and heat
Telephone
Other office expenses
Interest payable and similar charges
Speakers
General Expenses
Gifts
1269
1,140
588
1,113
769
521
193
17,073
896
6,613
1,269
1,140
588
1,113
769
521
209
17,073
896
6,613
1,223
1,336
290
1,659
679
1,182
155
17,968
328
11,581
16
Totsl resources expended
30.175
16
30,191
36,401
Net incomingl(outyoing) resources for tbe year I
Net incomel(expense) for the year
21,715
(16)
21,699
52,601
Total ftmds brougbt forward
164,144
9,746
173,890
121,289
Totsl funds carried forward
185.859
9,730
195,589
173,890
The ststement of financial activities includes all gains and losses in the year and therefore a separate statement of total
recognised gains and losses has not beetk prepare
All of the above amounts relate to continuing activities.
The notes on pages 8 to 11 forni an integral part of tbese financial statements.
Page 5

Bethesda Fellowship
(A company limited by guarantee)
Statement of Financial Position
as at 31 December 2023
2023
2022
Notes
Fixed Assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
56,075
56,075
14,607
126.660
10,018
108,410
141,267
118,428
Creditors: amounts falling
due within one year
(1,753)
(613)
Net current assets
139,514
117,815
Net assets
195.589
173,890
Funds
Restricted income fimds
Unrestricted income funds
9.730
185,859
9,746
164,144
Total funds
195,589
173,890
The Balance Sheet continues on the following page.
The notes on pages 8 to 11 fonn an integral part of these f￿anCial statements.
Page 6

Bethesda Fellowship
(A company limited by guarantee)
Balajjce sheet (continued)
Trustees statements required by the Companies Act 2006
for the year ended 31 December 2023
In approving these financial statements as trustees of the company we hereby confirni that:
(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 members have not required the company to obtain an audit of its accounts fior the year in question in
accordance with section 476.
(c) the directors acknowledge their responsibiIities for compying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
(d) these accounts have been prepared in accordance with the provisions applicable to companies subject to
the small compani¢s' regime.
The financial statements were approved by the board on 12 September 2024 and Si￿ed on its behalf by
Tom Eakins
Director
The notes on pages 8 to 11 forni an integral part of these finantial statements.
Page 7

Bethesda Fellowship
(A eompany limited by guarantee)
Notes to financial statements
for the year ended 31 December 2023
Accounting policies
The principal accounting polici&8 are suD)n￿sed below. The accounting policies have been applied consistently
throughout the year and the preceding year.
1.1. Basis of accounting
The 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 Stsndard Applicable in the UK and Republic of Ireland(FRS 102) (effective l January 2015) -
(Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) and the Companies Act 2006.
Bethesda Fellowship meets the definition ora public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
1.2. Cashflow
The charity has taken advantage of the exemption in Financial Reporting Standard applicabIe in th¢ UK and
Republic of Ireland (FRS 102) (effective l January 2015) - (Charities SORP (FRS 102)), from the requirement to
produce a cash flow statement on the grounds that it is a small charitable charity.
Fund aeeounting
General funds are UDresticted fimds which are available for use at the discretion of the trustees in ftwtherance of
the general objectives of the charity and which have not been designated for other Purposes.
Restricted funds are funds whÉch are to be used in accordance with specific restrictions imposed by donors or
which have been raised by the charity for particular pury)oses. The costs of rnising and administering such funds
are charged against the specific fimd. the aim and use of each resricted fund is set out in the notes to the financial
statements.
1.4. Incomillg resources
All incoming resources are included in the staternent of flnancial activities ivhen the charity is entitled to the
income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to
particular categories of income:
Voluntary income is received by way of grants, donations and gilts and is included in full in the statement of
f￿all¢la1 activities ivhen Teceivable. Grants where entitlement is not conditional on the delivery of a specific
performance by the charÉty, are r￿o￿l$ed when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of
services provided by volunteers has not been included.
Gifts donated for resale are included as incoming resources within activities for generating fiJn¢ls when they are
sold.
Page 8

Bethesda Fellowship
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 December 2023
1.5. Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Expendith includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services
for its b¢neficiaries. It includes both costs that can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
1.6. Tangible r￿ed assets and depreciation
Tangible f￿¢d assets are stated at cost less accumulated depreciation. Depreciation 15 provided at rates calculated
to write off the cost less residual value of each asset over its expected useful life, a5 follows:
Land and buildings
No depreciation charged
Voluntary income
Unrestricted
funds
2023
Total
2022
Total
Voluntary income
51.890
51,890
89,002
51,890
51,890
89,002
Employees
Employment costs
No salaries or wages have been paid to employees, including the trustees, during the year.
Taxatio
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation
Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
Page 9

Bethesda Fellowship
(A company limited by guarantee)
Notes to fmancial statements
for the year ended 31 December 2023
Tangible r￿ed assets
Freehold
Building
Total
Cost
At l January 2023 and
At 31 December 2023
56.075
56,075
Net book values
At 31 December 2023
56,075
56,075
At 31 December 2022
56,075
56,075
Creditors: amounts falling due
within One year
2023
2022
Accruals and deferred income
1,753
613
Analysis of net assets between funds
Unrestricted Restricted
fund5
runds
Total
funds
Fund balances at 31 December 2023 as represented by:
Tangible fixed &ssets
Cu￿ent assets
Current liabilities
56,075
131,537
(1,753)
56,075
141267
(1,753)
9,730
185.859
9,730
195,589
Unrestricted funds
At
At
l January Incomillg Outgoing 31 December
2023
resources
resources
2023
UJ)restricted Funds
164,144
51,890
(30,175)
185,859
Page 10

Bethesda Fellowship
(A company limited by guarantee)
Notes to financial statements
for the year ended 31 December 2023
Restricted funds
At
At
l January Outgoing 31 December
2023
resourees
2023
Building fund
9,746
(16)
9,730
10.
Capital commitments
The company had no capital commitments at the balanrK sheet date.
11.
Related party transaetions
There were no related paty transactions durlng the year.
12.
Controlling interest
The controlling paty of the company is considered to be the Board of Tn￿e¢s.
13.
Company limited by guarantee
Bethesda Fellowship is a company limited by guardntee and accordingly does not have a share capitsl.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the
assets of the charitable company in the event of its being wound up while be or she is a member, or within one
year after he or she ceases to be a member.
Page 11

Bethesda Fellowship
(A company limited by guarantee)
The folIowiDg pages do not form part of the statutory accounts.

Bethesda Fellowship
(A company limited by guarantee)
Detailed statement of financial activities
For the year ended 31 December 2023
2023
2022
Incoming resources
Incoming resources froni generating funds:
Voluntary income
Collections
51,890
89,002
51,890
89,002
Total incomxng resources from generating funds
51,890
89,002
Total incoming resources
51,890
89,002
Page 13

Bethesda Fellowship
(A company ]imited by guarantee)
Detailed statement of financial activities
For the year ended 31 December 2023
2023
2022
Charitable activities
Activity I
Activities undertaken directty
Repairs
Speakers
General Expenses
Gifts
588
17,073
896
6,613
290
17,968
328
11,581
25.170
30,167
Activity I total expenditure
Total charitable aetivtty expenditure
25,170
30,167
25,170
30,167
Governance costs
AcInYiti￿ undertaken direcily
Establisl]ment - Light & heat
Estsblishment- Insurance
Professional - Accountancy fees
Office expenses - Telephone
Office expenses - Other
Interest - Bank loans & overdraft
1,113
1269
1,140
769
521
209
1,659
1,223
1,336
679
1,181
155
5,021
6,233
Total governance costs
5,021
6,233
Net incomingl(olltgoing) resources for the year
21,699
52,602
Page 14