IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.6.23 31.5.24 31.5.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh069153352023-05-31069153352024-05-31069153352023-06-012024-05-31069153352022-05-31069153352022-06-012023-05-31069153352023-05-3106915335ns0:CharitableCompanyLimitedByGuarantee2023-06-012024-05-3106915335ns15:PoundSterling2023-06-012024-05-3106915335ns11:FRS1022023-06-012024-05-3106915335ns11:IndependentExaminationCharity2023-06-012024-05-3106915335ns11:SmallCompaniesRegimeForAccounts2023-06-012024-05-3106915335ns11:FullAccounts2023-06-012024-05-3106915335ns11:CharitiesSORP2023-06-012024-05-3106915335ns16:EnglandWales2023-06-012024-05-3106915335ns11:RegisteredOffice2023-06-012024-05-3106915335ns0:Trustee22023-06-012024-05-3106915335ns0:Trustee32023-06-012024-05-3106915335ns0:Trustee42023-06-012024-05-3106915335ns0:Trustee52023-06-012024-05-3106915335ns0:Trustee12023-06-012024-05-3106915335ns0:Trustee62023-06-012024-05-3106915335ns10:WithinOneYear2024-05-3106915335ns10:WithinOneYear2023-05-3106915335ns0:TotalUnrestrictedFunds2024-05-310691533522023-06-012024-05-3106915335ns10:OwnedAssets2023-06-012024-05-3106915335ns10:OwnedAssets2022-06-012023-05-3106915335ns10:FurnitureFittings2023-05-3106915335ns10:MotorVehicles2023-05-3106915335ns10:FurnitureFittings2023-06-012024-05-3106915335ns10:MotorVehicles2023-06-012024-05-3106915335ns10:FurnitureFittings2024-05-3106915335ns10:MotorVehicles2024-05-3106915335ns10:FurnitureFittings2023-05-3106915335ns10:MotorVehicles2023-05-31
REGISTERED COMPANY NUMBER: 06915335 (England and Wales)
REGISTERED CHARITY NUMBER: 1138481














Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 May 2024

for

THE BESOM IN ASHTEAD AND LEATHERHEAD

THE BESOM IN ASHTEAD AND LEATHERHEAD

Contents of the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024










Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 11

THE BESOM IN ASHTEAD AND LEATHERHEAD (REGISTERED NUMBER: 06915335)

Report of the Trustees
FOR THE YEAR ENDED 31 MAY 2024



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 May 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The Besom is a Christian Organisation that encourages church members to help families and individuals that are struggling in the local community and to provide help and support for vulnerable and needy adults as requested by the health visitors and social services.

Activities
The Besom helps people in the local community who are in need. Potential clients are referred through professional caring agencies, social workers, housing associations and other organisations. Members of churches are encouraged to be involved with Besom by giving their time, their household items or money. There are some twenty Besoms in the UK and Ashtead covers the areas of Ashtead, Leatherhead, Fetcham and Epsom.

The Besom derives its income from church members who donate money towards the work undertaken. The main operating expenses for The Besom in Ashtead continue to be the rent for the premises and motor van maintenance and running costs. In addition, The Besom has direct costs and buys white goods, mattresses and protectors for clients when there is need to do so.

Achievements
The achievements during the year have not changed materially or in principle and have included.

- Continuing to help and assist people who have fallen on hard times and have no other support.

- Those helped included people where there were impaired health, financial difficulties and referrals from the local Vicars, Citizen Advice Offices, Social Services and Housing Associations.

- The Besom provided items of help and support in the form of beds, carpets, furniture, soft furnishings and domestic appliances.

- This support was provided on a weekly basis throughout the year and this is reflected in the results shown.

Reserves Policy
The charity does not hold any reserves. Purchases of goods for clients are only made when the charity has funds available for this. The charity's running costs are covered by donations and the trustees continually monitor these to ensure they are sufficient to meet ongoing liabilities.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
06915335 (England and Wales)

Registered Charity number
1138481


THE BESOM IN ASHTEAD AND LEATHERHEAD (REGISTERED NUMBER: 06915335)

Report of the Trustees
FOR THE YEAR ENDED 31 MAY 2024


Registered office
Unit 3, Brook Willow Farm
Woodlands Road
Leatherhead
Surrey
KT22 0AN

Trustees
J Start Director
Mrs P J Jane Director
Mrs J A Brand Director
J B Close Retired/ General Practitioner (resigned 20.4.2024)
J R Ashurst Director (appointed 18.4.2024)
C J Lovegrove (appointed 18.6.2024)

Independent Examiner
Owadally & King
Chartered Certified Accountants
73 Park Lane
Croydon
Surrey
CR0 1JG

Approved by order of the board of trustees on 14 October 2024 and signed on its behalf by:





J R Ashurst - Trustee

Independent Examiner's Report to the Trustees of
The Besom in Ashtead and Leatherhead


Independent examiner's report to the trustees of The Besom in Ashtead and Leatherhead ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 May 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Mr Mohammed Yousouf F Owadally
The Association of Chartered Certified Accountants

Owadally & King
Chartered Certified Accountants
73 Park Lane
Croydon
Surrey
CR0 1JG

14 October 2024

THE BESOM IN ASHTEAD AND LEATHERHEAD

Statement of Financial Activities
FOR THE YEAR ENDED 31 MAY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 40,528 40,237

EXPENDITURE ON


Other 45,433 45,122

NET INCOME/(EXPENDITURE) (4,905 ) (4,885 )


RECONCILIATION OF FUNDS
Total funds brought forward 10,236 15,121

TOTAL FUNDS CARRIED FORWARD 5,331 10,236

THE BESOM IN ASHTEAD AND LEATHERHEAD (REGISTERED NUMBER: 06915335)

Balance Sheet
31 MAY 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Tangible assets 6 - 1,114

CURRENT ASSETS
Cash at bank and in hand 5,895 9,687

CREDITORS
Amounts falling due within one year 7 (564 ) (565 )

NET CURRENT ASSETS 5,331 9,122

TOTAL ASSETS LESS CURRENT
LIABILITIES

5,331

10,236

NET ASSETS 5,331 10,236
FUNDS 8
Unrestricted funds 5,331 10,236
TOTAL FUNDS 5,331 10,236

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


THE BESOM IN ASHTEAD AND LEATHERHEAD (REGISTERED NUMBER: 06915335)

Balance Sheet - continued
31 MAY 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 14 October 2024 and were signed on its behalf by:





J R Ashurst - Trustee

THE BESOM IN ASHTEAD AND LEATHERHEAD

Notes to the Financial Statements
FOR THE YEAR ENDED 31 MAY 2024


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.



Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 1,114 1,737


THE BESOM IN ASHTEAD AND LEATHERHEAD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 May 2024 nor for the year ended 31 May 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 31 May 2024 nor for the year ended 31 May 2023.


4. AVERAGE NUMBER OF EMPLOYEES

The average monthly number of employees during the year was as follows:

2024 2023

No employees received emoluments in excess of £60,000.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 40,237

EXPENDITURE ON


Other 45,122

NET INCOME/(EXPENDITURE) (4,885 )


RECONCILIATION OF FUNDS
Total funds brought forward 15,121

TOTAL FUNDS CARRIED FORWARD 10,236


THE BESOM IN ASHTEAD AND LEATHERHEAD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


6. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 June 2023 and 31 May 2024 1,943 14,800 16,743
DEPRECIATION
At 1 June 2023 1,909 13,720 15,629
Charge for year 34 1,080 1,114
At 31 May 2024 1,943 14,800 16,743
NET BOOK VALUE
At 31 May 2024 - - -
At 31 May 2023 34 1,080 1,114

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Accrued expenses 564 565

8. MOVEMENT IN FUNDS
Net
movement At
At 1.6.23 in funds 31.5.24
£    £    £   
Unrestricted funds
General fund 10,236 (4,905 ) 5,331

TOTAL FUNDS 10,236 (4,905 ) 5,331

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 40,528 (45,433 ) (4,905 )

TOTAL FUNDS 40,528 (45,433 ) (4,905 )


THE BESOM IN ASHTEAD AND LEATHERHEAD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.6.22 in funds 31.5.23
£    £    £   
Unrestricted funds
General fund 15,121 (4,885 ) 10,236

TOTAL FUNDS 15,121 (4,885 ) 10,236

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 40,237 (45,122 ) (4,885 )

TOTAL FUNDS 40,237 (45,122 ) (4,885 )

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.6.22 in funds 31.5.24
£    £    £   
Unrestricted funds
General fund 15,121 (9,790 ) 5,331

TOTAL FUNDS 15,121 (9,790 ) 5,331

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 80,765 (90,555 ) (9,790 )

TOTAL FUNDS 80,765 (90,555 ) (9,790 )

THE BESOM IN ASHTEAD AND LEATHERHEAD

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 MAY 2024


9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 May 2024.