REGISTERED COMPANY NUMBER: 07964782 (England and Wales)

REGISTERED CHARITY NUMBER: 1146717

Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 December 2024

for

BEFRIENDERS WORLDWIDE

Page

Report of the Trustees

1

to

4

Independent Examiner's Report

5

to

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

17

The Board of Befrienders Worldwide (BW) submits its annual report and financial statements for the year ended 31 December 2024.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The mission of the charity is to improve the emotional and mental health of people who are experiencing feelings of distress and despair and to reduce the incidences of suicide.

General activities

Our general activities continued to encourage worldwide establishment and development of centres which specialise in our work: developing and providing education and training tools and services; identifying best practices and supporting and promoting the application of these practices by the centres; developing technological platforms for communication and improved service delivery by the centres; encouraging and promoting applicable research; establishing partnerships with other relationship organisations; and developing material for public awareness campaigns.

Conference

In July 2024 our trustees attended the Befrienders Worldwide Conference that was kindly hosted in Colombo by Sri Lanka Sumithrayo. Not only were we able to share practice, skills and experience from five continents, but we had time to build our BW community. There was also the opportunity to celebrate 50 years of incredible service by the team at Sri Lanka Sumithrayo.

Seafarers

During the year the charity continued its partnership with a shipping company in Asia to facilitate the provision of emotional support services to the seafaring community of that company. This partnership came to an end at the end of 2024. BW is now focused on expanding our services to offer emotional support to seafarers around the world. This takes the form of a partnership between BW and 5 of our members who are specifically selected as having the experience and skill to respond to contacts from seafarers. Seafarers can access the services of these members through direct links provided within the BW website.

We are very grateful to the Seafarers Charity for the and advice and support they are providing for the development of our service to Seafarers.

Benefit to individuals

The majority of our centres are available around the clock every day of the year, to receive calls and other contacts from people who are in emotional distress and may be contemplating suicide. There is no charge for the service which is provided mainly by volunteers who receive specific ongoing training. Often our centres are the only lifeline (literally) for people in distress.

Public benefit

In shaping the activities for this financial year, the Trustees have considered the Charity Commission's guidance on public benefit. Both the charity and our centres are very active in their countries in both promoting awareness and addressing the stigma of mental health issues.

FINANCIAL REVIEW

Financial position

The results of the charity for the year ended 31 December 2024 are set out in the attached financial statements. A deficit of £15,209 (2023: 17,919) was deducted from the general fund. This year's deficit was after the deduction of costs relating to the conference in Sri Lanka of £16,880.

The charity received income of £25,796 (2023: £25,464) for project management activities which covered project management costs of £10,301 (2023: £9,564) with a resulting gross surplus of £15,495 (2023: £15,900). Further donations were received of £25,465, including £10,000 from a trustee (2023: £14,755).

Reserves policy

The charity's reserves at the year end were £86,413 (2023: £94,742). The Board of Trustees are of the opinion that reserves should be at least at a level to ensure the charity can run efficiently and meet the needs of the membership and sustain its development. It is Befrienders Worldwide's objective to maintain the accumulated reserves to cover its annual operating cost as a minimum.

In addition to the above reserves, unrestricted, designated funds of £2,908 (2023: £9,788) are set aside for the "Twinning Project" which encourages centres in different countries to work together and exchange best practice. In addition, cash and readily available funds are maintained at a level to at least meet all current liabilities at any given time.

A further £1,321 (2023: £1,321) was held in a restricted fund following a donation by Lifelink Samaritans for the specific purpose of funding membership subscriptions for Samaritans of Wellington Inc. over a 5-year period.

Going concern

The Board confirms that it has a reasonable expectation that Befrienders Worldwide has adequate resources to continue in operational existence for the foreseeable future and has assets to fulfil all obligations. For this reason, it continues to adopt the going concern basis in preparing these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Befrienders Worldwide Limited is a body incorporated under the Companies Act 2006 as a company limited by guarantee and not having a share capital. The governing documents are the Memorandum and Articles of Association as approved by the members. It is also registered as a charity with the Charity Commission.

Recruitment and appointment of new trustees

Members of the Board of Trustees are elected for a term of three years, renewable on agreement of the Trustee and the Board. Vacancies for new trustees are identified by the Board taking into consideration the balance of skills required and to reflect the international, multicultural nature of the charity. Candidates are interviewed by a panel of the Board and the appointments are approved at a Board meeting. Upon appointment trustees are required to complete a register of interests and are given a Trustee Handbook that includes the Memorandum and Articles of Association. There is also a formal induction process, and trustees may undertake relevant training where appropriate.

All trustees are non-executive and work for Befrienders Worldwide in a voluntary capacity.

Organisational structure

Befrienders Worldwide is governed by a Board of Trustees, which comprises the Chair, Deputy Chair, Treasurer and a minimum of two other board members.

Decision making

The Board of Trustees is responsible for the overall governance and strategic direction of Befrienders Worldwide. They meet regularly during the year to consider, determine and review strategy and policy.

Key risks and uncertainties

The Board assesses the risks to which Befrienders is exposed and the mitigation plans in place in order to minimise potential risk.

Risks reviewed cover four key areas :

Governance

Covers all aspects of trustee activities, strategy, charitable purpose/public benefit and the Memorandum and Articles of Association.

Operational Activities

Covers delivery of Befrienders' core activities, day to day operations, health & safety and HR activities.

Finance

Covers all aspects of financial risk.

External environment changes and development

Covers competitor activities, changes in operating environment and changes within Befrienders' stakeholder groups.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

07964782 (England and Wales)

Registered Charity number

1146717

Registered office

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

Trustees

N G Hawkins (Chair)

D A Brodtman (Deputy Chair)

M L Taylor (Treasurer)

O F Monteiro

M L Galliano

M M Mulindi (Resigned 21 July 2025)

C M Paranavithana (Resigned 21 July 2025)

P Skruibis

P Yoskittiphat (Resigned 21 July 2025)

N Sood

L Zeinoun (Resigned 21 July 2025)

H Fonseca ( Appointed 13 July 2024)

Independent Examiner

R S Harris FCCA

Nagler Simmons

Chartered Accountants

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 29 September 2025 and signed on its behalf by:

M L Taylor - Treasurer - Trustee

Independent examiner's report to the trustees of Befrienders Worldwide ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 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.

R S Harris FCCA

Nagler Simmons

Chartered Accountants

5 Beaumont Gate

Shenley Hill

Radlett

WD7 7AR

29 September 2025

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

25,465

-

25,465

14,755

Other trading activities

2

25,796

-

25,796

25,464

Total

51,261

-

51,261

40,219

EXPENDITURE ON

Raising funds

Other trading activities

10,301

-

10,301

9,564

10,301

-

10,301

9,564

Charitable activities

3

Grants to institutions

7,000

-

7,000

-

Charity operations

28,387

-

28,387

27,453

Other

20,782

-

20,782

21,121

Total

66,470

-

66,470

58,138

NET INCOME/(EXPENDITURE)

(15,209

)

-

(15,209

)

(17,919

)

RECONCILIATION OF FUNDS

Total funds brought forward

104,530

1,321

105,851

123,770

TOTAL FUNDS CARRIED FORWARD

89,321

1,321

90,642

105,851

31.12.24

31.12.23

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

CURRENT ASSETS

Debtors

11

833

-

833

300

Cash at bank

93,706

1,321

95,027

110,416

94,539

1,321

95,860

110,716

CREDITORS

Amounts falling due within one year

12

(5,218

)

-

(5,218

)

(4,865

)

NET CURRENT ASSETS

89,321

1,321

90,642

105,851

TOTAL ASSETS LESS CURRENT LIABILITIES

89,321

1,321

90,642

105,851

NET ASSETS

89,321

1,321

90,642

105,851

FUNDS

13

Unrestricted funds

89,321

104,530

Restricted funds

1,321

1,321

TOTAL FUNDS

90,642

105,851

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

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 25 July 2025 and were signed on its behalf by:

M L Taylor - Treasurer - Trustee

N G Hawkins - Chair - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public 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)', the Charities Act 2011, 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.

The presentation currency of the financial statements is Pound Sterling (£).

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.

Going Concern

The trustees have assessed whether the use of the going concern basis is appropriate and have also considered possible other events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

Legal Status

The charity is incorporated as a company limited by guarantee, incorporated in England and Wales, and is registered with the Charity Commission. The registered office address, company and charity registration numbers can be found in the Report of the Trustees. The members of the company have undertaken to contribute up to their guarantee of £1 each towards the liabilities of the company, in the event that it is wound up whilst they are, or within one year of being members.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Intangible fixed assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Designated funds are funds set aside by the trustees out of unrestricted general funds for specific future purposes in accordance with the development plans of the organisation and to enable the completion of existing projects.

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.

Cash and cash equivalent s comprise of cash at bank and in hand and interest bearing deposits.

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

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2.	OTHER TRADING ACTIVITIES

31.12.24

31.12.23

£

£

Project management

25,796

25,464

3.	CHARITABLE ACTIVITIES COSTS

Grant

funding of

Direct

activities

Costs (see

(see note

note 4)

5)

Totals

£

£

£

Grants to institutions

-

7,000

7,000

Charity operations

28,387

-

28,387

28,387

7,000

35,387

4.	DIRECT COSTS OF CHARITABLE ACTIVITIES

31.12.24

31.12.23

£

£

Insurance

446

429

IT Software & Consumables

12,074

20,604

Subscriptions

597

-

Entertainment

-

453

Foreign exchange losses

(734

)

2,629

Staff training

6,124

3,338

Travel and subsistence

8,197

-

Conference costs

1,683

-

28,387

27,453

5.	GRANTS PAYABLE

31.12.24

31.12.23

£

£

Grants to institutions

7,000

-

The total grants paid to institutions during the year was as follows:

31.12.24

31.12.23

£

£

Sri Lanka Sumithrayo

7,000

-

6.	SUPPORT COSTS

Governance

Management

Finance

Other

costs

Totals

£

£

£

£

£

Other resources expended

658

804

18,000

1,320

20,782

Support costs, included in the above, are as follows:

31.12.24

31.12.23

Other

resources

Total

expended

activities

£

£

Sundries

34

348

IT software and consumables

624

498

Bank charges

804

537

Consultancy

18,000

18,188

Accountancy and independent examination

1,320

1,550

20,782

21,121

7.	NET INCOME/(EXPENDITURE)

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

31.12.24

31.12.23

£

£

Accountancy and bookkeeping

1,320

1,550

8.	TRUSTEES' REMUNERATION AND BENEFITS

Trustees' remuneration and benefits are disclosed in note 14.

9.	STAFF COSTS

The average number of employees during the period was nil (2023: nil), and no staff costs were incurred.

10.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

funds

funds

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

14,755

-

14,755

Other trading activities

25,464

-

25,464

Total

40,219

-

40,219

EXPENDITURE ON

Raising funds

Other trading activities

9,564

-

9,564

9,564

-

9,564

Charitable activities

Charity operations

27,453

-

27,453

Other

21,121

-

21,121

Total

58,138

-

58,138

NET INCOME/(EXPENDITURE)

(17,919

)

-

(17,919

)

RECONCILIATION OF FUNDS

Total funds brought forward

122,449

1,321

123,770

TOTAL FUNDS CARRIED FORWARD

104,530

1,321

105,851

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

-

300

Prepayments and accrued income

833

-

833

300

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade creditors

3,897

3,875

Accruals and deferred income

1,321

990

5,218

4,865

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.1.24

in funds

31.12.24

£

£

£

Unrestricted funds

General fund

94,742

(8,329

)

86,413

Twinning Project

9,788

(6,880

)

2,908

104,530

(15,209

)

89,321

Restricted funds

Lifelink Samaritans

1,321

-

1,321

TOTAL FUNDS

105,851

(15,209

)

90,642

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

51,261

(59,590

)

(8,329

)

Twinning Project

-

(6,880

)

(6,880

)

51,261

(66,470

)

(15,209

)

TOTAL FUNDS

51,261

(66,470

)

(15,209

)

Comparatives for movement in funds

Net

movement

At

At 1.1.23

in funds

31.12.23

£

£

£

Unrestricted funds

General fund

112,661

(17,919

)

94,742

Twinning Project

9,788

-

9,788

122,449

(17,919

)

104,530

Restricted funds

Lifelink Samaritans

1,321

-

1,321

TOTAL FUNDS

123,770

(17,919

)

105,851

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

40,219

(58,138

)

(17,919

)

TOTAL FUNDS

40,219

(58,138

)

(17,919

)

The trustees have set aside unrestricted funds for the Twinning Project to encourage centres in different countries to work together and exchange best practice.

Lifelink Samaritans - The restricted funds were donated by Lifelink Samaritans Tasmania Inc, in order to help fund membership subscriptions to Befrienders Worldwide by Samaritans of Wellington Inc over a five year period.

14.	RELATED PARTY DISCLOSURES

During the year, expenses totalling £9,880 (2023: £nil) were reimbursed to or paid on behalf of trustees in respect of travel, hotel accommodation, conference registration fees, and hospitality, relating to attendance as volunteers at a worldwide conference in Sri Lanka. The charity’s Articles of Association prohibit any direct or indirect payment to trustees except for reasonable and proper out-of-pocket expenses incurred as volunteers. The expenses were incurred in accordance with this policy and comprised flights and hotels of £8,197 and registration fees (including hospitality) of £1,683.

In 2023 the charity incurred costs totalling £453 for trustees' entertaining, wholly in accordance with the charity's Articles.

During the year, the charity received a donation of £10,000 from a trustee who has requested that their name not be disclosed in these accounts. The reason for withholding the trustee’s name is to respect the individual’s request for anonymity on personal safety and confidentiality grounds. There were no other related party transactions during this year or the previous year.

No trustee received any remuneration or other benefit from the charity during this year or the previous year.