| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements |
| for the Year Ended 31st March 2026 |
| for |
| The Besom in Basingstoke |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| Report of the Trustees and |
| Unaudited Financial Statements |
| for the Year Ended 31st March 2026 |
| for |
| The Besom in Basingstoke |
| The Besom in Basingstoke |
| Contents of the Financial Statements |
| for the Year Ended 31st March 2026 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 | to | 8 |
| The Besom in Basingstoke (Registered number: 05384243) |
| Report of the Trustees |
| for the Year Ended 31st March 2026 |
| 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 31st March 2026. 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 objects of the charity are: |
| o The relief of poverty, suffering, sickness and distress |
| o The advancement of education |
| o The advancement of the Christian religion |
| o The advancement of such other purposes as are charitable in accordance with English law. |
| The accounting policies adopted to further these objectives are set out in Note 1 to the financial statements. There have been no material changes to these policies in the period. |
| Significant activities |
| Besom in Basingstoke has continued to operate on a regular basis picking up and delivering furniture and other items for folk generally moving into new homes. Besom's primary objective is to help people to give to those in need, to be a bridge between those who want to give their time, money or things and the folk who really need them. This we have endeavoured to do steadily over the past year. |
| Projects |
| Throughout the year we have undertaken various DIY projects, typically fitting curtain poles, locks, stair gates, furniture assembly, etc., and when volunteers are available, we also respond to requests for help with gardening and decorating. |
| Furniture |
| Over the past year the Besom Team have collected and delivered various items of furniture for 180 clients. The vulnerable people we support are all referred to us from various agencies in the Basingstoke and surrounding area, i.e., social services, homeless charities, domestic violence support groups, mental health teams, GPs, housing services, etc. |
| It is a privilege to help these vulnerable clients especially when we are able to deliver exactly what they need and see their appreciation. We endeavour to only deliver quality goods and never charge for anything we provide or for any projects that we undertake. |
| We continue to deliver "starter packs" for people who have been given a home but need all the basics for their kitchen, this includes electric kettle, toaster, plates, cups, cutlery, bedding, etc. Most of the new arrivals at the local YMCA also receive one of our kitchen starter packs. Part of our work has also been to help with the resettlement of refugees as they move from hotels when longer term accommodation becomes available to them. |
| On the occasions we are unable to help with a request then we also 'signpost' to other agencies to ensure these vulnerable people have the best possible chance of a positive outcome. Typical of other local charitable organisations that we signpost to is the local Community Furniture Project. |
| The Besom ethos is to give all the people we support the best possible outcomes and the team often go the extra mile to achieve this. |
| Van |
| The Besom van can be out several times a week for the collection and delivery of the furniture mentioned above. It is a crucial part of all our furniture and project operations plus also provides reliable service to other charities, i.e., Basingstoke Foodbank, for the Christmas hamper deliveries, the Rotary Club shoe box appeal and other charitable events they undertake. |
| When requested the van is also made available to local churches and youth groups to assist in their work in supporting the young people and other vulnerable parishioners in their communities. |
| The Besom in Basingstoke (Registered number: 05384243) |
| Report of the Trustees |
| for the Year Ended 31st March 2026 |
| FINANCIAL REVIEW |
| Financial position |
| The Besom charity is entirely funded through voluntary contributions by a number of different local churches, fellowship groups and private individuals. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The company was incorporated on 7 March 2005. It is limited by guarantee and governed by its Memorandum and Articles of Association. It registered as a charity with the Charities Commission on 11 April 2005. |
| Recruitment and appointment of new trustees |
| New trustees are recruited based on identified needs and assessed suitability by the board of Trustees. Induction is given in the form of role learning. |
| Decision making |
| Day to day management of the Besom in Basingstoke is delegated by the Trustees to a Core Committee who meet every week. The core membership consists of Mrs D Taylor, Mr A Taylor, Mr R Smith, Mrs J Lane, Mr S Smith, Mr R O Keefe, Mr P Sullivan and R A Jones. The trustees and core meet to form a steering group who meet approximately once every few months. |
| Risk management |
| The Trustees have examined the major strategic, business and operational risks which the charity faces and confirm that systems have been established to mitigate these risks. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Approved by order of the board of trustees on |
| The Besom in Basingstoke |
| Statement of Financial Activities |
| for the Year Ended 31st March 2026 |
| 31.3.26 | 31.3.25 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies |
| Investment income | 2 |
| Total |
| EXPENDITURE ON |
| Charitable activities |
| Other |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 22,181 |
| The Besom in Basingstoke (Registered number: 05384243) |
| Balance Sheet |
| 31st March 2026 |
| 31.3.26 | 31.3.25 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 5 |
| CURRENT ASSETS |
| Cash at bank |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 6 |
| Unrestricted funds | 22,181 |
| TOTAL FUNDS | 22,181 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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 |
| The Besom in Basingstoke |
| Notes to the Financial Statements |
| for the Year Ended 31st March 2026 |
| 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. |
| Motor vehicles | - |
| 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. | INVESTMENT INCOME |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Deposit account interest |
| The Besom in Basingstoke |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 3. | NET INCOME/(EXPENDITURE) |
| Net income/(expenditure) is stated after charging/(crediting): |
| 31.3.26 | 31.3.25 |
| £ | £ |
| Depreciation - owned assets |
| 4. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31st March 2026 nor for the year ended 31st March 2025. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31st March 2026 nor for the year ended 31st March 2025. |
| 5. | TANGIBLE FIXED ASSETS |
| Motor |
| vehicles |
| £ |
| COST |
| At 1st April 2025 and 31st March 2026 |
| DEPRECIATION |
| At 1st April 2025 |
| Charge for year |
| At 31st March 2026 |
| NET BOOK VALUE |
| At 31st March 2026 |
| At 31st March 2025 |
| 6. | MOVEMENT IN FUNDS |
| Net |
| movement | At |
| At 1.4.25 | in funds | 31.3.26 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 22,181 | (9,961 | ) | 12,220 |
| TOTAL FUNDS | (9,961 | ) | 12,220 |
| The Besom in Basingstoke |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 6. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 651 | (10,612 | ) | (9,961 | ) |
| TOTAL FUNDS | ( |
) | (9,961 | ) |
| Comparatives for movement in funds |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.25 |
| £ | £ | £ |
| Unrestricted fund | 21,822 | 359 | 22,181 |
| TOTAL FUNDS | 21,822 | 359 | 22,181 |
| Comparative net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 7,052 | (6,693 | ) | 359 |
| TOTAL FUNDS | 7,052 | (6,693 | ) | 359 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| movement | At |
| At 1.4.24 | in funds | 31.3.26 |
| £ | £ | £ |
| Unrestricted fund | 21,822 | (9,602 | ) | 12,220 |
| TOTAL FUNDS | 21,822 | (9,602 | ) | 12,220 |
| The Besom in Basingstoke |
| Notes to the Financial Statements - continued |
| for the Year Ended 31st March 2026 |
| 6. | MOVEMENT IN FUNDS - continued |
| Net movement in funds included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted fund | 7,703 | (17,305 | ) | (9,602 | ) |
| TOTAL FUNDS | 7,703 | (17,305 | ) | (9,602 | ) |
| 7. | RELATED PARTY DISCLOSURES |