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 O￿l¢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 o￿l¢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 opp0lrtln￿ill 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 p￿pare 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 r￿OrdS 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$:
Hillside House
The Square
Forest Row
East Sussex
RH18 SES
2 Aeeounting polleles
Summary of signifieanl aeeounling polieies and key aecounting estlmgtts
The principal accounting policies applied in ihe preparalion of these financial statements are set out below. These
policies have been consistenily applied io all the years presenled, unless otherwise stated.
B￿1$ 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 estIM￿ed 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 MeaSUren￿lI
All financial assets and liabilities are initially measured at tranSa￿10ft 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 SUbsL￿tiallY 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 SP￿lfIed 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 I￿n￿¢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