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 2024
Kim D Hooper 132 Admirals Tower 8 Dowells Street London SE10 9GR
Temple Lodge Publishing Limited
Contents
| Trustees Report | 1 to 3 |
|---|---|
| Statement of Responsibilities | 4 |
| Independent Examiner’s Report | 5 |
| Statement of Financial Activities | 6 to 7 |
| Balance Sheet | 8 to 9 |
| Notes to the Financial Statements | 10 to 20 |
Temple Lodge Publishing Limited
Trustees Report
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
| Trustees: | Michael Fuller |
|---|---|
| Margaret Jonas | |
| Jeremy Smith | |
| Jacqueline Courtnenay | |
| Resigned 5.2.2025 | |
| Mr Gerardus Petrus | |
| Van Dijk_Appointed_ | |
| 5.2.2025 | |
| Secretary: | Sevak Gulbekian |
| Reference and Administrative | Details |
| Charity Registration Number: | 1022035 |
| Company Registration Number: | 2818693 |
| 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 | |
| London SE10 9GE | |
| Bankers: | |
| Santander | |
| BBAM | |
| Bridle Road | |
| Bootle | |
| G1R 0AA |
Page 1
Temple Lodge Publishing Limited
Trustees Report
Structure, governance and management
Nature of governing document
Temple Lodge Publishing is a company limited by guarantee and governed by its memorandum and articles of association.
Recruitment and appointment of trustees
Trustees are selected for their knowledge of Rudolf Steiner’s philosophy and their commitment to books and publishing.
Induction and training of trustees
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 part-time manager, editor and publisher. The Board of Trustees meets twice a year to discuss progress.
Relationships with related parties
Rudolf Steiner Press
Temple Lodge Publishing is connected to Rudolf Steiner Press Ltd. by the fact that the companies share a manager and office (provided by Rudolf Steiner Press) 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 principal object of the charity, as outlined in its Memorandum and Articles of Association, is the publication and distribution of books relating to anthroposophy and spiritual science as expounded by the late Dr Rudolf Steiner, and to make such works available through appropriate channels.
In pursuance of the above objects, the company published ten new printed titles and one further new edition (with ebooks of selective titles in addition) in the year. Further work was accomplished to develop the charity’s links to the book trade and general public. A total of 9,405 books were sold. Sales were down on 2023. Nevertheless, print and ebook sales coupled with sponsorship for individual titles ensured that the charity remains in a healthy financial position with good reserves. The Trustees’ reserves policy requires a minimum of six months’ running costs to be retained at any one time.
Page 2
Temple Lodge Publishing Limited
Trustees Report
Public benefit
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 distribution of books and other publications relating to anthroposophy and spiritual science as expounded by the late Rudolf Steiner.’ The purpose of our books is to help give readers meaning and purpose in their lives and to contribute 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.
Policy on reserves
The Trustees’ reserves policy requires a minimum of six months’ running costs to be retained at any one time. At the year end date free reserves amounted to £184,537 (2023 £190,388) which the trustees consider to be satisfactory.
Plans for future periods
Aims and key objectives for future periods
Consolidating the charity’s ongoing growth over the past years, Temple Lodge Publishing seeks to discover new authors and important research for publication, continue developing existing authors, and growing sales and seeking new markets worldwide where possible, in order to help disseminate the ideas in our books. We also seek to make available introductory works by contemporary writers that can explain Steiner’s philosophy and teaching to the 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 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;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on ……… and signed on its 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 the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
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:
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accounting records were not kept in respect of Temple Lodge Publishing Limited 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 Chartered Accountant
132 Admirals Tower 8 Dowells Street London SE10 9GE
Date:.............................
Page 5
Temple Lodge Publishing Limited
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/(expenditure) Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 19 |
Unrestricted funds £ 87 82,329 2,078 84,494 (82,740) (82,740) 1,754 1,754 187,282 189,036 |
Restricted funds £ 9,669 - - 9,669 (11,002) (11,002) (1,333) (1,333) 13,502 12,169 |
Total 2023 £ 9,756 82,329 2,078 |
|---|---|---|---|
| 94,163 | |||
| (93,742) | |||
| (93,742) | |||
| 421 | |||
| 421 200,784 |
|||
| 201,205 |
The notes on pages 10 to 20 form an integral part of these financial statements. Page 6
Temple Lodge Publishing Limited
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 19 |
Unrestricted funds £ 85 62,178 2,437 64,700 (69,189) (69,189) (4,489) (4,489) 189,036 184,547 |
Restricted funds £ 32,429 - - 32,429 (23,435) (23,435) 8,994 8,994 12,169 21,663 |
Total 2024 £ 32,514 62,178 2,437 |
|---|---|---|---|
| 97,129 | |||
| (92,624) | |||
| (92,624) | |||
| 4,505 | |||
| 4,505 201,205 |
|||
| 205,710 |
All of the charity’s activities derive from continuing operations during the above two periods. The funds breakdown for 2024 and 2023 is shown in note 19.
The notes on pages 10 to 20 form an integral part of these financial statements. Page 7
Temple Lodge Publishing Limited
(Registration number: 2818693) Balance Sheet as at 31 December 2024
Fixed assets Note Intangible assets 12 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 19 Unrestricted income funds Unrestricted funds Total funds 19 |
2024 2023 £ £ - 79 - 5 - 83 45,820 46,303 14.678 25,763 156,840 142,372 217,338 202,464 (11,628) (11,974) 205,710 202,464 205,710 202,547 - (1,341) 205,710 201,205 21,663 12,169 184,457 189,037 205,710 200,205 |
|---|---|
For the financial year ending 31 December 2024 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 notes on pages 10 to 20 form an integral part of these financial statements. Page 8
Temple Lodge Publishing Limited
(Registration number: 2818693) Balance Sheet as at 31 December 2024
The financial statements on pages 6 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Jeremy Smith Trustee
The notes on pages 10 to 20 form an integral part of these financial statements. Page 9
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
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.
Basis of preparation
The financial statements have been prepared under the historical cost convention in accordance with applicable United Kingdom Accounting Standards, the Charity Commission ‘Statement of Recommended Practice: Accounting and Reporting by Charities’ (‘SORP 2015’) and the Companies Act 2006. A summary of the principal accounting policies, which have been applied consistently, except where noted, is set out below.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Exemption from preparing a cash flow statement
The charity opted to adopt Bulletn 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 charity has entitlement to the income, it is probable that 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 2024
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 includ es 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.
Intangible assets
Intangible assets are stated in the Balance Sheet at cost less accumulated amortisation and impairment. They are amortised on a straight line basis over their estimated useful lives.
Page 11
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost.
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 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.
Page 12
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the 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 liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
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.
Page 13
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
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.
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 | Restricted | Total | Total | |
| General | funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Donations and legacies; | ||||
| Donations | 85 | 32,429 | 32,514 | 9,756 |
4 Income from charitable activities
| Book publishing Unrestricted funds General £ 63,520 |
Total 2024 £ 63,520 |
Total 2023 £ 82,329 |
|---|---|---|
Page 14
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
| 5 Investment income | |||
|---|---|---|---|
| Unrestricted | |||
| funds | Total | Total | |
| General | 2024 | 2023 | |
| £ | £ | £ | |
| Interest receivable and similar income; | |||
| Interest receivable on bank deposits | 2,437 | 2,437 | 2,078 |
6 Expenditure on charitable activities
| Unrestricted | |||||
|---|---|---|---|---|---|
| funds | Restricted | Total | |||
| General | funds | 2024 | 2023 | ||
| Note | £ | £ | £ | £ | |
| Book publishing | 27,831 | 23,435 | 51,266 | 53,432 | |
| Depreciation, | |||||
| amortisation and other | |||||
| similar costs | 83 | - | 83 | 192 | |
| Staff costs | 41,192 | - | 41,192 | 34,622 | |
| Governance costs | 7 | 1,425 | - | 1,425 | 1,900 |
| 70,531 | 23,435 | 93,966 | 90,146 |
7 Analysis of governance and support costs
Governance costs
| Unrestricted | |||
|---|---|---|---|
| funds | Total | Total | |
| General | 2024 | 2023 | |
| £ | £ | £ | |
| Independent examiner fees | |||
| Examination of the financial statements | 500 | 500 | 515 |
| Accountancy services | 925 | 925 | 1,540 |
| 1,425 | 1,425 | 2,055 |
Page 15
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
8 Net incoming/outgoing resources
Net incoming resources for the year include:
| Depreciation of fixed assets Website amortisation |
2023 £ 4 79 |
2024 £ 2 190 |
|---|---|---|
9 Trustees remuneration and expenses
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:
| Staff costs during the year were: Wages and salaries Social security costs |
2024 £ 36,778 4,414 41,192 |
2023 £ 32,759 1,863 |
|---|---|---|
| 34,622 |
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:
| Charitable activities | 2024 No 1 |
2023 No 1 |
|---|---|---|
No employee received emoluments of more than £60,000 during the year.
11 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 2024
| 12 Intangible fixed assets | Website |
Total |
|---|---|---|
| £ | £ | |
| Cost | ||
| At 1 January 2024 | 950 | 950 |
| At 31 December 2024 | 950 | 950 |
| Amortisation | ||
| At 1 January 2024 | 871 | 871 |
| Charge for the year | 79 | 79 |
| 950 | 950 | |
| At 31 December 2024 | ||
| Net book value | ||
| 0 | 0 | |
| At 31 December 2024 | ||
| 79 | 79 | |
| At 31 December 2023 | ||
| 13 Tangible fixed assets | ||
| Furniture and | ||
| equipment | Total | |
| £ | ||
| Cost At 1 January~~2024~~ |
1,966 | 1,966 |
| At 31 December 2024 | 1,966 | 1,966 |
| Depreciation | ||
| At 1 January 2024 Charge for the year |
1,962 4 |
1,962 4 |
| At 31 December 2024 | 1,966 | 1,966 |
| Net book value | ||
| At 31 December 2024 | 0 | 0 |
| At 31 December 2023 | 4 | 4 |
Page 17
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
| 14 Stock Stocks |
2024 £ 45,820 |
2023 46,303 |
|---|---|---|
Page 18
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
| 15 Debtors Trade debtors Prepayments Accrued income VAT recoverable Other debtors 16 Cash and cash equivalents 17 Creditors: amounts falling due within one year Trade creditors Other loans Other taxation and social security Other creditors Accruals 18 Creditors: amounts falling due after one year Other loans |
2024 £ 12,371 497 536 1,274 - 14,678 2024 £ 156,840 2023 £ 1,372 - 1569 7,587 1,100 11,628 2023 £ - |
2023 £ 23,411 482 495 1,094 281 |
||
|---|---|---|---|---|
| 25,763 2023 £ 142,372 2023 £ 1,960 43 1,422 7,494 1,055 |
||||
| 11,974 2022 £ 1,385 |
Page 19
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
19 Funds
| Unrestricted funds General fund Restricted funds Prokofieff Good Care Karl Koenig Van Den Brink A Stott Total restricted funds Total funds Unrestricted funds General fund Restricted Good Care K Masaei A Locher Lemuria Karl Koenig Van Den Brink Timothy Popof A Stott Total restricted funds Total funds |
Page 20 Balance at 1 Incoming January 2023 £ resources £ 187,283 66,042 - 2,000 4,500 - - 6,669 - 1,000 9,002 - 13,502 9,669 200,785 94,163 Balance at 1 Incoming January 2024 £ resources £ 189,036 66,042 4,500 - - 2,700 - 6,462 - 1,843 6,669 - 1,000 - - 2,592 18,832 12,169 32,429 201,205 96,829 |
Resources expended £ (82,740) (2,000) - - - (9,002) (11,002) (93,742) Resources expended £ (70,531) (4,500) - (6,462) (1,843) (2,500) (1,000) - ( 7,160) (23,435) (93,966) |
Balance at 31 December 2023 £ 189,036 - 4,500 6,669 1,000 - 12,169 201,205 Balance at 31 December 2024 £ 184,547 - 2,700 - - 4,169 - 2,592 11,672 21,663 205,710 |
|
|---|---|---|---|---|
Temple Lodge Publishing Limited
Notes to the Financial Statements for the Year Ended 31 December 2024
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 costs before the respective books are published.
20 Analysis of net assets between funds
| Intangible fixed assets Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets Intangible fixed assets Tangible fixed assets Current assets Current liabilities Creditors over 1 year Total net assets |
Unrestricted General £ 79 4 202,269 (11,975) (1,341) 189,036 Unrestricted funds General £ 0 0 195,675 (11,628) - 184,047 |
Restricted £ - - 12,169 - - 12,169 Restricted funds £ - - 21,663 - - 21,663 |
Total funds at 31 December 2023 £ 79 4 214,438 (11,975) (1,341) 201,205 Total funds at 31 December 2024 £ - - 217,338 (11,628) - 205,710 |
|---|---|---|---|
21 Related party transactions
During the year the charity made the following related party transactions:
Rudolf Steiner Press Limited
Temple Lodge Publishing Limited is connected to Rudolf Steiner Press Limited by the fact that the companies share a common manager in Sevak Gulbekian, office and associated costs (provided free of charge by Rudolf Steiner Press Limited) and trustee (Margaret Jonas). They also have similar objectives. At the balance sheet date the amount due from Rudolf Steiner Press Limited was £0 (2023 - £615).
R Faram
R Faram is the partner of Sevak Gulbekian (company secretary) and provided proof reading services in the year £512 (2023 - £Nil) at the same agreed rates as other proof readers used. At the balance sheet date the amount due to/from R Faram was £Nil (2023 - £Nil).
Page 21