Company registration number: 2818693 Charity registration number: 1022035 Temple Lodge Publishing Limited (A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 31 December 2023 Manningtons Chartered Accountants 39 High Street Battle East Sussex TN33 OEE
Temple Lodge Publishing Limited Contents Trustees Report I to3 Statement of Responsibilities Independent Examinees Report Stsfrment of Financial Activities 6t07 Balance Sheet 8t09 Notes to the Financial Statements 101020
Temple Lodge Publishing Limited Trustees Report 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 Dttember 2023. Trustees and Ol¢tr5 The trusttts and offi¢ers serving during the year and since the year end were as follows: Trustees: Michael Fuller Jacqueline Courtnenay Margaret Jonas Jeremy Smith Secretary: Sevak Gulbekian Reference Vdnd Adminlstrxtlve Detalls Charity Registration Number: Company Registration Number: 1022035 2818693 The chariry is incorporaied in England and Wales. Hillside House Th¢ Square Fore51 Row East Sussex RH18 SES Re8iStered ol¢e. Independent Examiner: Manningtons Chartered Accountanls 39 High Strttt Battle East Sussex TN33 OEE Bankers: Santander BBAM Bridle Road Booile GIROAA Structure? governance and mAnagement Nalure ofgovernlng d4KMmenl Temple Lodge Publishing is a company limiied by guaranie¢ and governed by its memornndum and articles of association. It is registered as a Charity with the Charity Commission. Page I
Temple Lodge Publishing Limited Trustees Report Recrullment aiid opp0lrtlnill oflruslees Trustees are selected for their knowledge of Rudolf Steiner's philosophy and their commitment to books and publishing. Induciloii and lrnliilng oflrnslees They are educated as to the practical work of the company and their responsibilities as trustees of ihe charity through private briefings and group meeiings. They are conversant wilh the Memorandum and Articles of Associalion and receive regular accounts, financial reports and artend meetings for fijll updates on stralegic editorial and business developments. Organlsallonol s¢ruclure The charity employs Sevak Gulbekian as part-time manager, edilor and publisher. The Board of Trustees meets twice a year to discuss progre5S. Relationshlps wlth related partles Rudolf Steiner Press Temple Lodge Publishing is connected to Rudolf Steiner Press Ltd. by th¢ fact that the companies share a manager and offi¢e (provided by Rudolf Sieiner Press) and a trusiee (Margaret Jonas). They also have similar objectives. Major rfsks andmaiiagemenl oflliose rfsks Risk managemen¢ slralegv Th¢ trustees have a risk management strategy which comprises an ongoing review of the risks the charity may face; the establishmeni of sysiems and procedures to mitisaie the identified risks; and the implementation of procedures designed io minimise any potential impact on the charity should those risks malerialise. Objeetives and a¢tlvltS¢$ ObJ¢ets ond aln The principal object of the charily, a5 outlined in its Memorandum and Articles of Association, is the publication and distribution of books relating lo anthroposophy and spiritual science as expounded by the late Dr Rudolf Steiner, and to make such works available ihrough appropriate channels. Publlc beiiefll We provide 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 distribulion of books and oiher publications relating lo anthroposophy and spiritual science as expounded by the late Rudolf Steiner., The purpose of our books is to help give reader5 meanin8 and purpose in their lives and to contribute to their spiriiual well-being. The trustees conftnn that they have complied with the requirements of section 17 of the Charities Act 201 I to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Page 2
Temple Lodge Publishing Limited Trusttts Report Achievements and performance In pursuance of the above objects, the company published six new printed titles and one further new edition (with ebooks of selective titles in addition) in the year. Furthcr work was accomplished to develop the charity's links to the media and book trade. Flnanelal review A total of l 0,768 books were sold. Sales were down marginally on 2022. However. due to the manager taking more time off for visiting clients during the summer and early autumn. Ihere was no aulumn list of new titles. Nevertheless. sales, coupled with sponsorship for individual titles rnised ensures ihal the ¢harity remains in a healihy financial p)sition with sufficient reserves. Pollcy on reserves The Trustees, reserves policy requires a minimum of six rnonihs. running ¢osis to be retained at any one time. At the year end dale frtt reserves amounied io £190,388 (2022 - £188.429) which the twstees consider to be 5aiisfactory. Plans for future perlods Alms aiid key objeellvesforluthre perlods Consolidating the charity's ongoing growth over the pasi years, Temple Lodge Publishing seeks to discover new authors and important research for publication. coniinue developing exisiing authors, and growing sales and seeking new markets worldwide where p)ssible, in order 10 help disseminate the ide&s in our books. We also seek to make available introductory works by contemp)rary writers that can explain SteineT'S philosophy and teaching to ihe public. Page 3
Temple Lodge Publishing Limited Statement of Responsibilities The trustees (who are also the directors of Temple Lodge Publishing Limited 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 Slandards (United Kingdom Generally Accepied Accounting Practicex including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland" Company law requires the Irustees to ppare financial statements for each financial year. Under company law the trustees must nol 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 (he incoming resources and application of resources, including its income and expenditure, of the charitable comFony for that period. In preparing these financial 51atements the trustees are required to: select suitable accounting policies and apply them consistently; observe the methods and principl¢s in the Charities SORP: make judgements and estimates that are reasonable and prudent: state whether applicable accounting standards. comprisino FRS 102 have been followe(L 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 inappropriaie to presume thai the charitable company will continue in busine5S. The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any tilne the financial position of the charitable company and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguardin8 the assels of the charitable company and hence for taking reasonable steps ihe prevention and detection of frdud and other irregularities. The trustees are responsible for the maintenance and iniegrity of the corporate and financial inforniation included on the charitable company's website. Legislation governing the preparation and di55emination of financial statements may differ from legislation in other jurisdictions. Approved by the trustees of the charity on .)3. d signed on ils behalf by: Jeremy Smith Trustee Page 4
Temple Lodge Publishing Limited Independent Examiner's Report to the trustees of Temple Lodge Publishing Limited ('the Company,) I report to ihe charity trusiees on my examination of ihe accounts of ihe Company for the year ended 31 December 2023. Responsibilities and basis of report As the ¢h8rity'S Irustees of the Company (and also 1¢$ directors for the purp)ses of Company law) you are responsibl¢ for the pr¢p8ration of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having salisfied myself that the accounls of the Company are not required to be audiied under Part 16 of the 2006 Act and are eligible for independent examinaiion. I report in respe¢1 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 ¢¢jon 145(5Xb) of ihe 201 l Acl. IndependeAI examiner's statemenl I have completed my examinaiion. l confirm that no matters have come lo my attention in connection with the examination giving me cause to believe: l. accounting records were not kept in re$pe¢t of Temple Lodge Publishing Limited a5 required by section 386 of the 2(K)6 Act" or 2. the accounts do not accord with those records; or 3. the accounis do nol comply with the Kcounting requirements of section 396 of the 2006 Act other than any requirement that the a¢eountS give a 'true and fair view, which is not a matter considered as part of an independent examinaiion; or 4. Ihe accounts have noi been prepared in accordance with Ihe methods and principles of the Staiement of Recommended Praciice for accounting and reporting by chariiies lapplicable 10 charities preparing their accounts in accordance wilh Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come acn>ss no other matters in connection with the examination to which attention should be drawn in ihis repon in order to enable a proper understanding of the accounls io be reached. R T K Walsh FCCA Chartered Accountants Manningtons 39 High Street Battle East Sussex TN33 OEE Date:.... Page 5
Temple Lodge Publishing Liniited Statement of Financial Activities for the Year Ended 31 Deeember 2023 (Including Income and Expenditure Account and Statement of Total Reeognised Gains and Losses) Unrestricted funds Restrieted funds Tolal 2023 Note Income and Endowments from: Donations and legacies Charitable activities Investment income 87 82.329 2,078 9.669 9,756 82,329 2,078 Total income 84,494 9,669 94.163 Expendlture on.. Charitable a¢livilies 11,002) 93,742) Total expenditure Net in¢omel(expenditure) Net movement in funds 82,740) (11.002) 93,742) 1,754 1,333 421 1,754 {1,333) 421 Reconeillallon of funds Total funds brought forward Toial funds carried forward 187,283 13,502 200.785 19 189,037 12,169 201,206 The notes on pages 10 to 20 forni an integral part of these financial siatemenls. Page 6
Temple Lodge Publishing Limited Statement of Financial Activities for the Year Ended 31 December 2023 (Ineluding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Restricted (unds Total 2022 Note Ineome and Endowments from: Donations and legacies Charitable activities Investment income 19 88,661 399 26.428 26.447 88.661 399 Total income 89,079 26.428 115,507 Expendlture on: Charitable activities {67.350) (22,796) (90,146) Total expenditure (67,350) (22.796 (90.146) Net income 21,729 3.632 25,361 Net movement in funds 21,729 3,632 25,361 Reconciliation of funds Tolal funds brought forward Total funds carried forward 165.554 9,870 175,424 19 187.283 13.502 ?00,785 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2022 and 2023 is shown in note 19. The notes on pages l O to 20 fonn an integral part of ihese financial statements. Page 7
Temple Lodge Publishing Limited (Registration number: 2818693) Balance Sheet as at 31 December 2023 2023 2022 Nole Flxed assets Inlangible assets Tangible assets 12 13 79 269 83 274 Current assets Stocks Debiors Cash at bank and in hand 14 46,303 25,763 142,372 49,790 32,536 132,307 16 214,438 214,633 Credltors: Amounts falllng due wllhln one ye4r 17 (11,974 12,737) Net current assets 202,464 201,896 Tolal assets less ¢urrent Ilabilities 202,547 202,170 Cr¢dltors: Amounts falllng due after more than one year 18 1,341 1,385 Net assets 201,206 200,785 Funds of the charlty: Restricted Income funds Restricted funds 19 12,169 13,502 Unrestrleted Ineome funds Unrestricted fund$ 189,037 187,283 Total funds 19 201,206 200.785 For the financial year ending 31 December 2023 the charity was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating to small Companies. Directors, responsibilities: The members have not required the Charity io obtain an audit of its accounts for ihe year in question in accordance with section 476; and The directors acknowledge their responsibilities for complying with the requirements of the Acl with respect to accounting rOrdS and the preparntion of accounts. The noles on page5 10 10 20 forni an integral part of these financial statements. Page 8
Temple Lodge Publishing Limited (Registration number: 2818693) Balance Sheet as at 31 December 2023 The financial slatemenls on pages 6 to 20 were approved by the trustees. and auihorised for issue on . and signed on their behalf by: 131.lz Jeremy Smith Trustee The noles on pages 10 10 20 forni an integral part of these financial statements. Page 9
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 Charity status The charity is limited by guardntee, incorwrated in England and Wales. and consequenily does not have share capital. Each of the trusiees is liable lo contribute an amount not exceeding £1 iowards the assets of the charity in the event of liquidalion. The address of its registered office 1$: Hillside House The Square Forest Row East Sussex RH18 SES 2 Aeeounting polleles Summary of signifieanl aeeounling polieies and key aecounting estlmgtts The principal accounting policies applied in ihe preparalion of these financial statements are set out below. These policies have been consistenily applied io all the years presenled, unless otherwise stated. B1$ of preparatlon The financial 51atements have been prepared under the historical cost convention in accordance with applicable Uniied Kingdom A¢¢ountin8 Standards. the Chariry Commission 'Statement of Recommended Pra¢tice' Accounting and Reporting by Charilies, ('SORP 2015,) and the Companies Act 2006. A summary of ihe principal accounting policies, which have been applied consislenily. ex¢epi where noted. is set out below. Golng concern The financial statements have been prepared on a going concern basis. The trustees assess wheiher the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions ihat may cast significant doubt on the ability of the chariry to coniinue as a going concern. The truslees make ihis assessment in respect of a period of one year from the date of approval of the financial statements. Exempikjn from preparing a eash now $lalement The charity opted to adopt Bulletn I published on 2 February 2016 and have therefore not included a cash flow statement in these financial slatements. In¢ome and endowments All income is recognised once the charity has eniitlement io the income, it is probable tha¢ the income will be received and the amount of the income receivable can be measured reliably. Page 10
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 Doiiallon5 and legacles Donations are recognised when the charity has been notified in writing of both ihe amouni and settlement date. In the event that a donation is subject to conditions that require a level of perfomiance by ihe charity before the charity is entitled to the funds. the income is deferred and not recognised until either those conditions are fully me( or the fuifilment of those conditions is wholly within the conirol of the charity and il is probable that these conditions will b¢ fulfilled in ihe reporting period. Inves¢menl Incon Investment income comprises of bank Intere and is recognised on a receivable basis. Charllable acllvllles Income from charitable activities includes income re¢o8nis¢d as earned (as the related goods or services are provided) under contract. Expendlture All expenditure is recognised once rhere is a legal or ¢onstruclive obligatim to that expenditure, it is probable settlemenl is required and the arnount can be measured reliably. All Cosis are allocated lo the applicable expenditure heading that aggregate similar costs to that category. Where costs Cannoi be directly atlributed to particular headings they have been alliKaied on a basis consistent wilh the use of resources. wilh ¢enirdl staff costs allocated on the basis of lime spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based on the spread of siaff costs. Charllable acilvliles Charitable expendilure comprises those costs incurred by the Charity in ih¢ delivery of ils a¢iivities and servi¢e$ for its beneficiaries. It includes both costs that can be allocated direcily to su¢h activities and those costs of an indirect nature necessary to support them. Governance costs These include the ¢osis attributable to the charity's compliance with Constitutional and SL*utory requirements, including audiL strategic management and truslees meetings and reimbursed expenses. Taxalion The charity is considered to pass the tcsts set out in Parngrdph I S¢hedule 6 of the Finance Act 2010 and therefore il meets the definition of a ¢hariiable company for UK corporation tax PUITWS. Accordingly. the charity is Potentially exempt from taxation in respeci of income or capital gains received within caiegories covered by Chapter 3 Part I I of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charbtable purposes. Intsnglble assets Intangible assets are slated in the Balance Sheet at cost less accumulared amortisation and impainnent. They are amortised on a siraight line basis over their estimated useful lives. Pagell
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 Deeember 2023 Tgngible fjxed assets Individual fixed assets costing £ 100.00 or more are initially recorded at cost. Amortisvdtlon Amortisation is provided on intangible fixed assets so as to write off ihe cost, less any estIMed residual value, over their expected useful economic life as follows: Asset elas$ Website Amortisation method And rate 200/0 Straight line Depreclatlon and amortlsatlon Depreciation is provided on iangible fixed assets so as to write off the cost or valuation. less any e51imaied residual value. over their expe¢ted useful economic life as follows: Asset class Furniture and equipment Depreclatlon method and rate 330/0 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 movin8 Stocks. Cost is detemiined using the firsl-in. first-oul (FIFO). Trade debtors Trade debtors are amounts due from customers for merchandise sold or services perfornied in the ordinary course of business. Trade debtors are recognised inilially at the transaction price. They are subsequently measured al cosi less provision for impairnient. A provision for the impainnent of trade debtors is established when there is objective evidence that the charity will not be able to collecl all amounls due according io the original tern15 of the receivables. Cash and Cosh equlvalentS Cash and cash equivalents comprise cash on hand and call deposits. and other short-tenn highly liquid investments that are readily convertible lo a known amount of cash and are subject to an insignificant risk of ¢hange in value. Trade credltors Trade creditors are obligations to pay for goods or services Ihat 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 crediior for ai least twelve monihs after the reporting date. If there is an unconditional right lo defer settlement for at least ¢welve months after the reporting date, they are presented as non-current liabililies. Page 12
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 Borrowings Interest-bearing borrowings are initially recorded at fair value. net of iransaciion costs. Interest-bearing borrowings are subsequently carried at amortis¢d cost, with the difference between the proceeds. net of transaction costs. and ihe amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Borrowings are classified as current liabilittes unless the charity has an unconditional right to defer settlement of the liability for at leasl twelve months after ihe reporting date. Foreign ex¢hAnge Transa¢tioTJs 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 al the rates of exchange prevailing at that date. The Tesults of overseas operations are translated al 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 Activitie5 in the period in which they arise except for: l ) 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 foming part of the net investsnent 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 th¢ trustees discretion in funherance of the objectives of the charity. Resiricted in¢ome funds are those donaied for use in a particular area or for specific purposes the use of which is restricted to that area or purpose. Page 13
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 Flnanelal Inslruments Classlflcallon Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrnment. Financial liabilities and equity instruments are classified according to the substan¢e of the contractual arrangements enlered into. An equity instrument is any contract that evidences a residual interes1 in the asscts of the charity after deducting all of its liabilities. Reeognirfon and MeaSUrenlI All financial assets and liabilities are initially measured at tranSa10ft price (including transaction costs). except for those financial asseis classified as al fair value through profit or loss which are initially measured at fair value (which is nornially the Iransaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a fjnancing transaction. the financial asset or financial liability is measured at the present value of the firture payments discounted at a market rale of interest for a similar debt instrument. Financial assets and liabilities are only offset in the statement of financial w)silion 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 STmultaneously. Financial assets are derecognised when and only when a) the coniractual rights to the cash flows from the financial asset expire or are settle¢ b) the charity transfers to another party SUbsLtiallY 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 conlrol of the asset lo another party. Financial liabilities are derecognised only when the obligation SPlfIed in ihe ¢ontr3ct is discharged, Cancelled or expires. 3 Ineome from donalions and kgacies Unrestricted funds Genernl Restricted funds Total 2023 Total 2022 Donations and legacies. Donations 87 9,669 9.756 26.447 87 9.669 9,756 26,447 4 Income from charitable aetivilies Unrestrieted funds General Total 2023 Total 2022 Book publishing 82.329 82,329 88,661 Page 14
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 S Investment Income Unrestrlcted funds General Total 2023 Total 2022 Interest receivable and similar income: Interest receivable on bank deposits 2,078 2,078 399 6 Expendlture on charltable actlvltles Unrtstrleted funds General Restrlcted runds Total 2023 Total 2022 Note Book publishing Depreciation. amortisation and other similar costs Staff costs Governance costs 41.453 11,002 52,455 53.432 191 39.041 2,055 82,740 191 39,041 2,055 93,742 34,622 1,900 11,002 90.146 7 Analy$l$ of governance and support eosts Governance eosts Unrtstrleted funds General Tot81 2023 Total 2022 Independent examiner fees Examination of the financial statements Accountancy services 515 1.540 515 1.540 500 1,400 2.055 2,055 1,900 Page 15
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 8 Net IDcomingloutgoing resources Net incoming resour¢es for the year include: 2023 2022 Depreciation of fixed assets Website amortisation 190 190 9 Trustees remuneration and expenses No trustees, nor any persons connected with them. have received any remuneration from the chartty during ihe year. No trustees have received any reimburs expenses or any other benefits from the charity during the year. 10 Staff costs The aggregate payroll costs were as follows: 2023 2022 Stsff costs durlng the year were= Wages and salaries Social security costs 36.153 2.888 32.759 1.863 39.041 34.622 The monthly average number of persons (including senior managemeni I leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2023 2022 Charitable activities No employee received emoluments of more than £60.000 during the year. 1 l Taxation The charity is a registered charity and is therefore exempt from Corporation Tax. Page 16
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 12 Inlanglble flxed assets Webslte TotAI Cost At l January 2023 950 950 At 31 December 2023 950 950 Amortlsatlon At l January 2023 Charge for the year 681 190 681 190 Ai 31 De¢ember 2023 871 871 Net book value Al 31 December 2023 79 79 At 31 December 2022 269 269 13 Tanglble fixed a$$etg Furnlture and equipment Total Cost At l January 2023 At 31 December 2023 1.966 1,966 1.966 1.966 Depre¢latlon At l January 2023 Charge for the year At 31 December 2023 1.961 1.961 1.962 1.962 Net book value At 31 December 2023 Ai 31 December 2022 14 Stock 2023 2022 Stocks 46,303 49,790 Page 17
Temple Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 15 Debtors 2023 2022 Trade debtors Prepayments Accrued income VAT recoverdble Other debtors 23,41 482 495 1.094 281 30.496 394 231 .279 136 25.763 32,536 16 C2$h And eAsh equlvalents 2023 2022 Cash on hand Cash at bank (i) 132,308 142.372 142,372 132,307 17 Creditors: amounts falllng due wlthln one year 2023 2022 Trade creditors Other loans Other iaxation and social security her creditors Accruals 1.960 43 1,422 7.494 1.055 2,074 36 1,188 8,439 1,000 1.974 12,737 18 Creditors: amounts falllng due after one year 2023 2022 Other loans 1,341 1.385 Page 18
Temple Lodge Publishing Limited otes to the Financial Statements for the Year Ended 31 Deeember 2023 19 Funds Balance at 31 December 2023 Balance al I January 2023 Incoming Resourees expended Unrestricted funds General General fund 187.283 84.494 (82.740) 189.037 Reslritted funds Prokofieff Good Care Karl Koeni8 Van Den Brink A Stott {2.000) 4.500 4.500 6.669 I,(M)O 6.669 9.002 (9.002) Total restrieted funds 13.502 (11,002) 12,169 Total funds 200.785 94.163 (93.742) 201,206 Balan¢e gt 31 Deeember 2022 Balance at January 2022 Incoming resources Resources expended Unrestricted funds General General fund 165,554 89.079 {67.350) 187.283 Restrieted Prokofieff Karsten Massei Good Care Edith Maryon A Lord A Stott 2,5(M) (2.5(Ki} (3,660) 3,660 4,500 4,028 4.500 2250 2.460 1.500 (6.278) (2.460) (7,898) 15,400 9.002 Total restricted funds 9,870 26,428 (22,796) 13,50? Total funds 175,424 115.507 (90,146) 200,785 Page 19
Tempk Lodge Publishing Limited Notes to the Financial Statements for the Year Ended 31 December 2023 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. The balances at the year end date will finance marketing and printing cos15 before the respective l)ooks are published. 20 Analysts of net assets between funds UnrestrScted Total funds at 31 Deeember 2023 Genernl Restrlcted Intangible fixed assets Tangible fixed assets Current assets Current liabilities Creditors over l year 79 79 202.269 (11.974) 1.341 12.169 214.438 (11.974) (1,341 Total net assets 189.037 12.169 201,206 Unres¢rlc¢ed funds General Total funds at 31 December 2022 Restrleted funds Intangible fixed assets Tangible fixed assets Current assets Current liabilities Creditors over l year 269 269 201,131 (12,737) 1.385 13.502 214.633 (12.737) ,385 Total net assets 187,283 13.502 200.785 21 Related party In¢t10n$ During the year th¢ charity made the following related party transactions: Rudolf Stelner Press Limited Temple Lodge Publishing Limited is connected to Rudolf Steiner Press Limited by the fa¢t that the companies share a common manager in Sevak Gulbekian. office and associated costs (provided free of charge by Rudolf Steiner Press Limited) and irusiee (Margaret Jonas). They also have similar objectives. At the balance sheet date the amount due from Rudolf Steiner Press Limited was £615 (2022 - £874). R Faram R Faram is Ihe partner of Sevak Gulbekian (company secretary) and provided proof reading services in ihe year £Nil (2022 - £449) at the same agreed rates as oiher proof readers used. At ¢he balance sheet date the amount due tolfrom R Fardm was £Nil (2022 - £Nil). Page 20