Company registration number: 2674042 Charity registration number: 1013276
Rudolf Steiner Press
(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 December 2025
Kim D Hooper 132 Admirals Tower 8 Dowells Street London SE10 9GE
Rudolf Steiner Press
Contents
Trustees’ Report …………………….. 2 Statement of Responsibilities ……….. 4 Independent Examiner’s Report …….. 5 Statement of Financial Activities ……. 6-7 Balance Sheet ………………………… 8 Notes to the Financial Statements ……. 9-20
Rudolf Steiner Press
The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
| Trustees: | Anne Damerell |
|---|---|
| Angus Jenkinson | |
| (Chair) | |
| Margaret Jonas | |
| Andrew Scott | |
| Simon Blaxland-de Lange | |
| Secretary: | Sevak Gulbekian |
| Reference and Administrative | Details |
| Charity Registration Number: | 1013276 |
| Company Registration Number: | 2674042 |
| The charity is incorporated in England and Wales. | |
| Registered Office: | Hillside House |
| The Square | |
| Forest Row | |
| East Sussex | |
| RH18 5ES | |
| Independent Examiner: | Kim D Hooper |
| 132 Admirals Tower | |
| 8 Dowells Street | |
| Greenwich | |
| London | |
| SE10 9GE | |
| Bankers: | Co-operative Bank |
| 1 Balloon Street | |
| Manchester | |
| M4 4BE |
Structure, governance and management
Nature of governing document
Rudolf Steiner Press is a company limited by guarantee and governed by its memorandum and articles of association. It is registered as a charity with the Charity Commission.
1
Rudolf Steiner Press
Trustee’s Report
Recruitment and appointment of trustees
Trustees are appointed by the trustees and serve for three years, being then eligible for reappointment. A guardian trustee is nominated by the council of the Anthroposophical Society in Great Britain (ASinGB) in agreement with the trustees.
Induction and training of trustees
Trustees are selected for their knowledge of Rudolf Steiner’s works and their commitment to books and publishing. They are educated as to the practical work of the company and their responsibilities as trustees of the charity through private briefings and group meetings. They are conversant with the Memorandum and Articles of Association and receive regular accounts, financial reports and attend meetings for full updates on strategic editorial and business developments.
Organisational structure
The charity employs Sevak Gulbekian as manager, editor and publisher. Lee Hannam is the part-time (self-employed) administrator. The Board of Trustees meets twice a year to discuss progress.
Relationships with related parties
Temple Lodge Publishing Limited
Rudolf Steiner Press is connected to Temple Lodge Publishing Limited by the fact that the companies share a common manager, office and a trustee (Margaret Jonas). They also have similar objectives.
Major risks and management of those risks
Risk management strategy
The trustees have a risk management strategy which comprises an ongoing review of the risks the charity may face; the establishment of systems and procedures to mitigate the identified risks; and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise.
Objectives and activities
Objects and aims
The objects of the charity are to publish works connected directly with the content of anthroposophy and arising therefrom; to make such works available to the general public through as many channels as practicable; to maintain as comprehensive a catalogue of Rudolf Steiner’s works as possible; to promote the work of anthroposophical authors; and to make available more specialist literature required by groups and initiatives in order to facilitate their work.
Public Benefit
Rudolf Steiner Press provides public benefit by fulfilling the objects of the charity, defined as: ‘The mental, moral and spiritual improvement of the human race by means of the production and distribution of books and other publications relating to anthroposophy and spiritual science as expounded by the late Rudolf Steiner and in particular of the works of Rudolf Steiner himself.’ The purpose of our books is to help our readers to find meaning and purpose in life and to add to their spiritual well-being.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
2
Rudolf Steiner Press
Trustee’s Report
Achievements and performance
In pursuance of the above objects, in 2025 the company published 10 new printed books (with ebooks in addition) by Rudolf Steiner and other anthroposophical authors. The company also distributed 16 new titles from SteinerBooks, USA. A total of 23,617 books were sold, of which 3,534 were ebooks. Ebook and print sales were down from 2024 but reflected falls in the larger non-fiction book market. The company’s YouTube channel (Rudolf Steiner Press Audio) continued to grow and bring in income whilst other streaming of audio content (via Spotify and other platforms) remained healthy. Sales income, coupled with grants and sponsorship raised, ensures that the charity remains in a good financial position and with healthy reserves. From 01.01.2025, the charity moved from recognising income on an accruals basis to a cash basis.
Policy on reserves
The Trustees’ reserves policy requires a minimum of six months’ running costs to be retained at any one time.
Plans
Building on the charity’s growth over the past years, Rudolf Steiner Press seeks to develop sales and to find new markets worldwide in order to help disseminate the ideas in our books. The organization plans to continue translating and publishing previously-untranslated works by Rudolf Steiner (in the Collected Works of Rudolf Steiner series) and re-editing and updating existing volumes, creating new anthologies of his works that are accessible to the general reader, making available new research by contemporary writers, and publishing introductory works that explain Steiner’s philosophy and teaching to the public. Work continued to develop the charity’s links to the media and book trade.
Approved by the Board of Trustees on ........................
and signed on their behalf by ......................................... (status of person signing) .........................................
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Rudolf Steiner Press
Statement of Responsibilities
The trustees (who are also the directors of Rudolf Steiner Press for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
Approved by the trustees of the charity on 2026 and signed on its behalf by:
......................................... Angus Jenkinson Trustee
4
Rudolf Steiner Press
Independent Examiner’s Report to the trustees of Rudolf Steiner Press (‘the Company’)
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’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:
-
accounting records were not kept in respect of Rudolf Steiner Press as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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.
...................................... Kim D Hooper FCA
132 Admirals Tower 8 Dowells Street Greenwich London SE10 9GE
Date:............................
.
5
Rudolf Steiner Press
Statement of Financial Activities for the Year Ended 31 December 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income 5 Total Income Expenditure on: Charitable activities 6 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 21 |
Unrestricted funds £ 35,853 191,030 3,372 230,225 (288,601) (288,601) (58,376) 186,957 128,720 |
Restricted funds £ 12,289 - - 12,289 (16,974) (16,974) (4,685) 22,935 18,290 |
Total 2025 £ 48,142 191,030 3,372 |
|---|---|---|---|
| 242,544 | |||
| (305,576) | |||
| (305,576) | |||
| (63,032) 209,892 |
|||
| 146,860 |
6
Rudolf Steiner Press
Statement of Financial Activities for the Year Ended 31 December 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
| Note Income and Endowments from: Donations and legacies 3 Charitable activities 4 Investment income 5 Total income Expenditure on: Charitable activities 6 Total expenditure Net income Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 21 |
Unrestricted funds £ 1,258 206,766 2,780 210,804 (240,324) (240,324) (29,520) (29,520) 216,477 186,957 |
Restricted funds £ 26,012 - - 26,012 (33,418) (33,418) (7,406) (7,406) 30,341 22,935 |
Total 2024 £ 27,270 206,766 2,780 |
|---|---|---|---|
| 236,816 | |||
| (273,742) | |||
| (273,742) | |||
| (36,926) | |||
| (36,926) 246,818 |
|||
| 209,892 |
All of the charity’s activities derive from continuing operations during the above two periods. The funds breakdown for 2025 and 2024 is shown in note 21.
7
Rudolf Steiner Press
Balance Sheet as at 31 December 2025
| Note Fixed assets Tangible assets 13 Current assets Stocks 14 Debtors 15 Cash at bank and in hand 16 Creditors: Amounts falling due within one year 17 Net current assets Total assets less current liabilities Creditors: Amounts falling due after more than one year 18 Net assets Funds of the charity: Restricted income funds Restricted funds 21 Unrestricted income funds Unrestricted funds Total funds 21 |
2024 £ 850 89,202 41,344 178,123 308,669 (25,522) 283,147 283,147 (74,105) 209,892 22,935 186,957 209,892 |
2025 £ 0 73,360 4,792 169,286 |
|---|---|---|
| 247,438 (26,503) |
||
| 220,935 | ||
| 220.935 (74,105) |
||
| 146,830 | ||
| 18,290 128,720 |
||
| 146,830 |
For the financial year ending 31 December 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ responsibilities:
-
The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements on pages 6 to 20 were approved by the trustees, and authorised for issue on 5 June 2025 and signed on their behalf by:
......................................... Angus Jenkinson Trustee
8
Rudolf Steiner Press
Notes to the Financial Statements for the Year Ended 31 December 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.
The address of its registered office is: Hillside House The Square Forest Row East Sussex RH18 5ES
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
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 Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Rudolf Steiner Press meets the definition of a 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 notes.
Going concern
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity opted to adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Income and endowments
All income is recognised once the income is received.
9
Rudolf Steiner Press
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.
Investment income
Investment income comprises of bank interest and is recognised on a receivable basis.
Charitable activities
Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost.
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Rudolf Steiner Press
Amortisation
Amortisation is provided on intangible fixed assets so as to write off the cost, less any estimated residual value, over their expected useful economic life as follows:
Asset class Website
Amortisation method and rate 20% straight line
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Furniture and equipment
Depreciation method and rate 25%-33% reducing balance
Stock
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at cost, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
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Rudolf Steiner Press
Foreign exchange
Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.
The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).
Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:
1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);
2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and
3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the
objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Financial instruments
Classification
Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.
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Rudolf Steiner Press
Recognition and measurement
All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.
Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
3 Income from donations and legacies
| Unrestricted funds General £ Legacies 35,823 Donations 35,823 |
Restricted funds £ 12,289 12,289 |
Total 2025 £ 35,823 12,289 48,111 |
Total 2024 £ 27,270 |
|
|---|---|---|---|---|
| 27,270 |
4 Income from charitable activities
| Unrestricted funds General £ 191,030 |
Total 2025 £ 191,030 |
Total 2024 £ 206,766 |
|---|---|---|
Book publishing
5 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits |
Unrestricted funds General £ 3,372 |
Total 2025 £ 3,372 |
Total 2024 £ 2,780 |
|---|---|---|---|
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Rudolf Steiner Press
6 Expenditure on charitable activities
| Note Book publishing Depreciation, amortisation and other similar costs Staff costs Governance costs 7 |
Unrestricted funds General £ 195,203 850 90,548 2,000 288,601 |
Restricted funds £ 16,974 - - - 16,974 |
Total 2025 £ 212,177 850 90,548 2,000 305,576 |
Total 2024 £ 179,872 398 91,122 2,350 |
|
|---|---|---|---|---|---|
| 273,742 |
7 Analysis of governance and support costs
Governance costs
| Independent examiner fees Examination of the financial statements Accountancy services 8 Net incoming/outgoing resources Net (outgoing)/incoming resources for the year include: Loss on disposal of fixed assets held for the charity’s own use Depreciation of fixed assets Foreign currency (gains)/losses |
Unrestricted funds General £ 1,000 1,000 2,000 |
Total 2025 £ 1,000 1,000 |
Total 2024 £ 595 1,765 |
||
|---|---|---|---|---|---|
| 2,000 2025 £ 850 |
2,350 | ||||
2024 £ 398 (274) |
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Rudolf Steiner Press
9 Trustees remuneration and expenses
Excluding the items detailed in note 23, Related Party Transactions, no trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
10 Staff costs
The aggregate payroll costs were as follows:
| The aggregate payroll costs were as follows: | ||||
|---|---|---|---|---|
| Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2025 £ 78,225 6,654 5,669 90,548 |
2024 £ 78,225 6,727 5,669 |
||
| 91,122 |
The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:
The number of employees whose emoluments fell within the following bands was:
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| No | No | ||||
| £90,001 | - £105,000 | 1 | 1 |
11 Taxation
The charity is a registered charity and is therefore exempt from Corporation Tax.
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Rudolf Steiner Press
12 Intangible fixed assets
| Website £ Cost At 1 January 2025 1,400 At 31 December 2025 1,400 Amortisation At 1 January 2025 1,400 At 31 December 2025 1,400 Net book value At 31 December 2025 - At 31 December 2025 - 13 Tangible fixed assets Furniture and equipment £ Cost At 1 January 2025 8,728 Additions Disposals At 31 December 2025 8,728 Depreciation At 1 January 2025 7,878 Charge for the year 850 Eliminated on disposals At 31 December 2024 8,728 Net book value At 31 December 2025 0 At 31 December 2024 850 |
Total £ 1,400 |
|---|---|
| 1,400 | |
| 1,400 | |
| 1,400 | |
| - | |
| - | |
| Total £ 8,728 |
|
| 8,728 | |
| 7,878 850 |
|
| 8,728 | |
| 0 | |
| 850 |
16
Rudolf Steiner Press
| 14 Stock Stocks 15 Debtors Trade debtors Prepayments Accrued income VAT recoverable 16 Cash and cash equivalents Cash on hand Cash at bank 17 Creditors: amounts falling due within one year Trade creditors Other taxation and social security Other creditors Accruals |
2025 £ 73,860 2025 £ 0 1,208 652 2,978 4.838 2025 £ 2 169,286 2025 £ 18,165 3,080 5,258 26,503 |
2024 £ 89,202 2024 £ 37,635 1,208 629 1,871 41,34 2024 £ 2 178,121 2024 £ 1,696 18,423 5,404 25,522 |
|
|---|---|---|---|
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Rudolf Steiner Press
| 18 Creditors: amounts falling due after one year Other loans After more than five years not by instalments |
2025 £ 74,105 74,105 |
2024 £ 74,105 74,105 |
|
|---|---|---|---|
Other loans after five years
Creditors due after five years comprises of a loan of £74,105 from the Anthroposophical Society in Great Britain, which is long term, interest free and unsecured, and repayable only in the event of the company being wound up.
19 Obligations under leases and hire purchase contracts
| Land and buildings Within one year Between one and five years |
3,645 0 3,645 |
8,748 12,393 |
|
|---|---|---|---|
| 21,141 |
20 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £5,669 (2024 - £5,669).
18
Rudolf Steiner Press
| 21 Funds Unrestricted funds General General fund Restricted funds R S Foundation Anthrosophical society in GB Wagner-Verein Total restricted funds Total funds Unrestricted funds General General fund Restricted R S Foundation Anthrosophical society in GB Anthrosophical society - Switzerland Wagner-Verein Total restricted funds Total funds |
Balance at 1 January 2025 £ 186,957 11,624 8,881 2,430 22,935 209,892 Balance at 1 January 2024 £ 216,477 13,965 8,500 7,876 - 30,341 246,818 |
Incoming resources £ 230,225 - 12,289- - 12.289 242,514 Incoming resources £ 210,804 11,624 11,958 2,430 26,012 236,816 |
Resources expended £ (288,601) (10,884) (3,660) (2,430) (16,974) (305,576) Resources expended £ (240,324) (13,965) (11,577) (7,876) (33,418) (273,742) |
Balance at 31 December 2025 £ 128,720 780 17,510 - |
|---|---|---|---|---|
| 18,290 | ||||
| 146,830 | ||||
| Balance at 31 December 2024 £ 186,957 11,624 8,881 - 2,430 |
||||
| 22,935 | ||||
| 209,892 |
19
Rudolf Steiner Press
The specific purposes for which the funds are to be applied are as follows:
Restricted funds arise from donations received to fund the publication of certain books.
22 Analysis of net assets between funds
| Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets |
Unrestricted £ 0 229,148 (26,503) (74,105) 128,540 Unrestricted £ 850 274,734 (25,522) (74,105) 186,957 |
Restricted £ - 18,290 - - 18,290 Restricted £ - 22,935 - - 22,935 |
Total funds at 31 December 2025 £ 0 247,438 (26,503) (74,105) 146,830 Total funds at 31 December 2024 £ 850 300,669 (25,522) (74,105) 209,892 |
|---|---|---|---|
23 Related party transactions
During the year the charity made the following related party transactions:
Trustees Services
Trustees Margaret Jonas has received £1,350 (2024 - £1,090) for proofreading titles and Simon Blaxland-de Lange, £3,500 (2024 - £7,953) for translating titles, both prepublication at rates comparable with other providers used. At the balance sheet date the amount due to/from Trustees Services was £Nil (2024 - £Nil).
Temple Lodge Publishing Limited
Rudolf Steiner Press Limited is connected to Temple Lodge Publishing Limited by the fact that the companies share a common manager in Sevak Gulbekian, office and associated costs (provided free of charge to Temple Lodge Publishing Limited) and trustee (Margaret Jonas). They also have similar objectives.
R Faram
R Faram is the wife of Sevak Gulbekian (Company Secretary) and provided proof reading services in the year amounting to £566 (2024 - £156) at rates comparable with other providers used. At the balance sheet date the amount due to/from R Faram was £Nil (2024 - £Nil).
20