Bethesda Fellowship

	Page
Trustees' Report	1—2
Independent Examiner's Report	3
Statement of Financial Activities (including Income and Expenditure Account)	4
Balance Sheet	5
Notes to the Financial Statements	6—8

The trustees present their report and the financial statements for the year ended 31 December 2025.

Objectives and Activities

Aims and Objectives

The objectives and activities of the company are those of spreading the Gospel of the Lord Jesus Christ, providing support to those with alcohol and drug addictions and their families.

Reference and Administrative Details

Trustees

Mr William Eakins

Mr Thomas Morrison

Mr Richard Heasley

Charity Number

NI100111

Company Number

NI603820

Independent Examiner

S D Brown FCCA

SD BROWN & COMPANY

CHARTERED CERTIFIED ACCOUNTANTS

CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE

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Bethesda Fellowship

Trustees' Report (continued)

For The Year Ended 31 December 2025

Small Company Rules

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

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr Thomas Morrison Trustee	Mr Richard Heasley Trustee
17 August 2026

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Bethesda Fellowship

Independent Examiner's Report to the Trustees of Bethesda Fellowship

For The Year Ended 31 December 2025

Independent Examiner's Report to the Trustees of Bethesda Fellowship

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.

Responsibilities and Basis of Report

As the charity 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 Companies Act 2006.

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 65 of the Charities Act. In carrying out my examination I have followed the general Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

S D Brown FCCA

17 August 2026

CARNEGIE BUILDING
25-27 EDWARD STREET
PORTADOWN
ARMAGH
BT62 3NE

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Bethesda Fellowship

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 December 2025

Statement of Financial Activities (including Income and Expenditure Account)

		2025	2024
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	59,473	144,799

EXPENDITURE ON:
Raising funds	4	(10,815 )	(8,106 )
Other		(61,210 )	(55,461 )

		(72,025 )	(63,567 )

NET (EXPENDITURE)/INCOME		(12,552 )	81,232


NET MOVEMENT IN FUNDS		(12,552 )	81,232
RECONCILIATION OF FUNDS:
Total funds brought forward		276,824	195,592

TOTAL FUNDS CARRIED FORWARD	11	264,272	276,824

The notes on pages 6 to 8 form part of these financial statements.

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Bethesda Fellowship

Balance Sheet

As At 31 December 2025

Balance Sheet

		2025	2024
		Unrestricted funds	Total funds
	Notes	£	£
FIXED ASSETS
Tangible Assets	8	56,075	56,075

		56,075	56,075
CURRENT ASSETS
Debtors	9	14,523	21,055
Cash at bank and in hand		196,674	200,694

		211,197	221,749
Creditors: Amounts Falling Due Within One Year	10	(3,000 )	(1,000 )

NET CURRENT ASSETS (LIABILITIES)		208,197	220,749

TOTAL ASSETS LESS CURRENT LIABILITIES		264,272	276,824

NET ASSETS		264,272	276,824

FUNDS OF THE CHARITY
Unrestricted Funds		264,272	276,824

TOTAL FUNDS	11	264,272	276,824

For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr Thomas Morrison Trustee	Mr Richard Heasley Trustee
17 August 2026

The notes on pages 6 to 8 form part of these financial statements.

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Bethesda Fellowship

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Bethesda Fellowship is a company limited by guarantee, incorporated in Northern Ireland, registered number NI603820 and registered charity number NI100111 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

All incoming resources are included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	2025	2024
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	59,473	144,799

4. Analysis of Expenditure

	2025
	Support costs (see note 5 )
	£
Raising funds	10,815

	2024
	Support costs (see note 5 )
	£
Raising funds	8,106

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Bethesda Fellowship

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Support Costs

	2025
	Raising funds
	£
Premises expenses	6,454
General administration	3,087
Interest payable	214
Governance costs	1,060

	10,815

	2024
	Raising funds
	£
Premises expenses	4,674
General administration	2,078
Interest payable	221
Governance costs	1,133

	8,106

6. Independent Examiner's Remuneration

	2025	2024
	£	£
Independent examination of the financial statements	1,060	1,133

7. Average Number of Employees

Average number of employees during the year was: NIL (2024: NIL)

8. Tangible Assets

	Land & Property
	Freehold
	£
Cost
As at 1 January 2025	56,075

As at 31 December 2025	56,075

Net Book Value
As at 31 December 2025	56,075

As at 1 January 2025	56,075

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Bethesda Fellowship

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

9. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	14,523	21,055

10. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Accruals and deferred income	3,000	1,000

11. Movement in Funds

	As at 1 January 2025	Income	Expenditure	As at 31 December 2025
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	276,824	59,473	(72,025 )	264,272


Total funds	276,824	59,473	(72,025 )	264,272

	As at 1 January 2024	Income	Expenditure	As at 31 December 2024
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	195,592	144,799	(63,567 )	276,824


Total funds	195,592	144,799	(63,567 )	276,824

12. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	2025	2024
	£	£

13. Related Party Disclosures

14. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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