British Union Conference of Seventh-day Adventists
**Registered Charity No: England and Wales: 1044071 Scotland: SC040701**
**TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023**
British Union Conference of Seventh-day Adventists
## Contents
||**Page**|
|---|---|
|Trustees and Advisors|1|
|Trustees’ Report|3|
|Auditor’s Report|43|
|Group Statement of Financial Activities|48|
|Charity Statement of Financial Activities|49|
|Charity and Group Balance Sheet|50|
|Statement of Group Cash Flow|51|
|Notes to the Financial Statements|52|
British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
|Auditors
Moore Kingston Smith LLP
4 Victoria Square
ST ALBANS, AL1 3TF|Bankers
HSBC Bank plc
73 High Street
WATFORD, WD17 2DS|
|---|---|
|Solicitors
Anthony Collins LLP
134 Edmund Street
BIRMINGHAM, B3 2ES|Solicitors
Penman Sedgwick LLP
5 George Street
WATFORD, WD18 0SQ|
|Pension Scheme Advisors
(Actuarial & Administrative)
Barnett Waddingham LLP
Decimal Place, Chiltern Avenue
AMERSHAM, HP6 5FG|Pension Scheme Advisors
(Solicitors)
Sacker & Partners LLP
20 Gresham St
LONDON, EC2V 7JE|
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## Trustees’ Report for the Year Ended 31 December 2023
The Trustees submit their annual report and the audited financial statements of the British Union Conference of Seventh-day Adventists (the Charity) for the year ended 31 December 2023. The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP2015) “Accounting and Reporting by Charities” issued in July 2014. They have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission. The Trustees confirm that they have sought to comply with the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
## Structure, Governance and Management
## Constitution
The constitution currently in force was last amended on 22 October 2021.
## Method of Appointment or Election of Trustees
The management of the Charity is the responsibility of the Trustees who are elected and coopted under the terms of the constitution.
## Policies Adopted for the Induction and Training of Trustees
New trustees are provided with electronic copies of the Charity’s constitution, its Policy Book and Education Handbook, Pension Plan Explanatory Booklet and minutes of the executive committee meetings for the current year. In addition, each trustee receives a copy of the Charity Commission document “The essential trustee – what you need to know, what you need to do” and the regular Charity Commission Newsletters. In addition, Trustees are provided with regular bulletins from the Churches Legislative Advisory Service.
In as much as the majority of new trustees start their term of office at the commencement of each new quinquennium the primary induction is provided at the first meeting of the quinquennium, with further support during the term of office. For the current trustees this induction took place over the weekend of 5 to 7 November 2021 at the De Vere Staverton Park Conference Centre.
## Organisational Structure and Decision Making
The Charity is the principal administrative body of the Seventh-day Adventist Church in the United Kingdom and the Republic of Ireland. It generally works in harmony with the policies of the Church’s international office of the General Conference of Seventh-day Adventists, the Trans-European Division, situated in St Albans, Hertfordshire.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
Within its territory, the Charity carries out its objects both directly and through related organisations. Principally the latter consist of three ‘Missions’ in Ireland, Scotland and Wales respectively (all branches of and financially dependent upon it), two ‘Conferences’ in North and South England respectively (both registered charities in their own right and financially selfsupporting).
Within these latter organisations the objects are pursued mainly through a network of local churches which are heavily dependent upon a large pool of voluntary lay support.
Additionally, specialised aspects of the Charity’s purposes are performed on its behalf by a number of subsidiary organisations.
## Related Organisations
The following subsidiary organisations have carried out certain aspects of its operations:
- Adventist Development and Relief Agency – UK (Humanitarian agency for development and disaster relief)
- House of Natural Foods Ltd. (Sale of natural foods)
- Seventh-day Adventist Association Ltd (Titular owner of the Charity’s land & buildings)
- Seventh-day Adventist Church in Ireland (SDACI)
- Seventh-day Adventist Trust Company (Executor for Charity members)
- Stanborough Press Ltd (Publishers)
- Stanborough Schools (One Primary and One Secondary School)
## Reporting Serious Incidents
The Trustees continue to assess the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems are in place to mitigate our exposure to the major risks and that there were no serious incidents that they failed to bring to the Commission’s attention.
## Safeguarding
Through the activities of local congregations and the Youth, Family and Children’s Ministries departments the Charity works with children and has a safeguarding policy and a procedure for DBS Disclosure applications for employees and volunteers working with children and also for those working with vulnerable adults.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## Objectives and Activities
## Policies and Objectives
The Charity has adopted the following objectives in pursuit of its mission to proclaim the everlasting gospel of our Lord and Saviour Jesus Christ, to teach the commandments of God as the supreme rule of life and to encourage people to become His disciples and responsible members of the Church and to support charitable and humanitarian work which is in harmony with the doctrines and principles of the Seventh-day Adventist Church:
- Create a strong evangelistic vision in regional offices, institutions and local congregations.
- Create and sustain an efficient pastoral team that will help to fulfil the mission of the Church.
- Develop diverse yet inclusive faith communities that are sensitive to the needs of their local communities.
## Strategies for Achieving Objectives
In summary the strategies used to achieve the above objectives have been to:
- Provide financial, policy and administrative support to regional and institutional offices and boards.
- Provide financial, policy and administrative support to a programme of Christian education that will prepare children and young people for service to God and society at large.
- Develop the Adventist Discovery Centre correspondence school as an effective and significant distance learning resource.
- Support regional offices and local churches with training and resources in the areas of children, family, women, youth, pastoral and personal ministries and health.
## Achievements and Performance
During 2023 the Church experienced growth in church membership in all its regional sections and at the year-end registered a total of 1,037 accessions through baptism and a further 232 by profession of faith. Total net growth for the year was 1,359, taking the membership figure at 31 December 2023 to 42,627.
## Review of Activities
The Seventh-day Adventist Church congregational activities that take place, in the 307 churches and 122 smaller congregations, seek to provide public benefit by the advancement of religion through a variety of centres for weekly worship services, prayer meetings and other programmes that are open to the local communities in which they are located. Depending on the size and resources of the local congregation these activities include weekly family worship,
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
Bible study classes for all age ranges from infancy to adult, prayer meetings, and Adventurer, Pathfinder and senior citizen clubs, health awareness events and family support programmes. These local congregational activities are supported from the regional and national headquarters through various departmental training events, activity programmes, and personnel support and resource provision.
Some of the support provided from national headquarters is outlined below by department:
## Adventist Discovery Centre – C Salcianu
The ADC is a correspondence school and resource centre (www.adventistdiscoverycentre.org). We offer free distance learning to help members of the public discover more about the Bible and about their personal health and well-being. The four ADC vectors are: online and mailed courses, books along with other valued resources, FreeBible programme (www.freebible.uk), and social network communities for interactive studies. Our centre welcomes people of all backgrounds and abilities.
The Adventist Discovery Centre (UK and Ireland), formerly known as the Voice of Prophecy, was founded in 1945, as part of a world-wide network of Christian correspondence schools. From USA to Australia, and from South Africa to the Caribbean, currently there are 140 affiliate schools, in 127 countries, sharing resources in more than 100 languages and dialects.
Year 2023 meant growth! All the improvements in 2022 (see previous report) led to the growth of our ministry. We can report the following: new resources, _Hope – the gift of heaven_ and _The Innkeeper’s Story_ (booklets), new courses, Archaeology _Digging Series_ (3 courses, redesigned), _The Message of Truth_ (brand new), refreshing our main flyer to include our new courses as well as designing new materials ( _Journey of Discovery_ , _An Amazing Piano Story_ , ADC bookmarks, business cards and more).
Our students and beneficiaries of our services come from: churches within the British Union Conference, community, prison, nursing homes, even overseas. We interact with our students in many ways: letters and emails, marking lessons, taking phone calls and messages, answering questions, catering for specific needs or requests, organising Zoom meeting or in-person visits. In return, we receive positive letters and messages from our students, invitations to events, trainings, preaching appointments, as well as donations from church members and students.
Some figures may show the growth: ADC registrations increased 54% (from 335 to 515), enrolments increased 59% (from 146 to 232) and completions increased 39% (from 90 to 125). Similar figures can be shown for FreeBible programme: registrations increased 202% (from 565 to 1,704) and completions increased 144% (from 236 to 575).
In 2024 the ADC aims to:
- further boost the number of paper and online students, and an increased number of interactions with them.
- launch new products: redesign _Coping with Stress_ course, prepare a resource for Easter (a booklet similar to _The InnKeeper’s Story_ ).
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
- involvement in SideWalk Evangelism, by preparing invitation cards and a brand-new series of 20 different tracts (pocket size), under _Reflecting Hope_ framework.
- invest and master the advertising of FreeBible and ADC websites and resources.
- provide resources on new online platforms, for the _Reflecting Hope_ initiative.
- expand the team to add one more member.
- participating to a European convention of Bible Schools within the Trans-European and Inter-European Divisions of the Seventh-day Adventist Church.
## Children’s Ministries – L Ackie
The primary role of the Children’s Ministries (CM) department is to partner with leaders at every level of the church structure to support children to fulfil their potential in the areas of spiritual, emotional and physical health. To this end, we provided appropriate ministry resources to facilitate ministry to children through the BUC Children’s Ministries web page.
The CM department facilitated training events throughout the Union, providing instruction on how to run effective Sabbath School programmes. The Gracelink curriculum provides interactive resources that utilise varying learning styles. These materials are designed to be accessible to children with limited knowledge of Christianity, and they highlight values and relational principles relevant to every walk of life.
The department supported churches conducting Children’s Ministries outreach programmes, encouraging community children to engage with spiritual matters through crafts, drama and play (Messy Church, Godly Play) programmes.
We delivered ongoing training for leaders to facilitate Children’s Ministries programming in their churches and communities. To maximise attendance, training was conducted in person and online throughout the year. Approximately 300 attendees accessed the training we provided.
Along with Family Ministries, this department oversaw reviewing and implementing the Church’s safeguarding policy, Keeping Our Church Family Safe (KCFS), to ensure best practice in protecting children and adults at risk. Safeguarding training was provided for church pastors and church members across the Union. Once again, most training was conducted online. As Union directors have responsibility for the Missions (Northern Ireland, Republic or Ireland, Scotland & Wales), day training events were held for all members working with children and adults at risk of harm.
On an annual basis, Sabbath days are set aside to highlight ministry to children. Resources generated at the world church headquarters were adapted and provided for designated Children’s Ministries days. These days provide excellent opportunities to invite community guests to experience the life of the Church.
Children’s Ministries was promoted throughout the year through local church programming.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## Communication – S Davies
## **Communication and Media**
During the last year, the Communication and Media Department fulfilled many of its functions, including organising media training for the Administration officers and Directors of the British Union Conference.
The department's weekly newsletter, a vibrant platform shared with nearly six thousand subscribers, brings together stories from local churches and institutions under the BUC. This inclusive approach ensures that our audience, both within the United Kingdom and abroad, feels connected to the UK churches and is well informed about events and job opportunities.
The department, with its commitment to excellent service, oversees the national website and promptly responds to queries directed to the church. We ensure that these queries are forwarded to the relevant recipients for the most appropriate and respectful responses.
The department facilitated media and spokesperson training for the administration team, directors of the British Union Conference, and their counterparts within the entities. Some other duties affected included consultations with our entities to tackle crisis communication issues. The department also engaged with Public Relations endeavours to promote the organisation by having some of our stories published in the local press. This included writing up some community events involving local and national dignitaries.
## **BUC Media**
In 2023, the BUC TV YouTube Channel continued its mission of engaging young adults with thought-provoking content that explores the intersection of faith and modern life. One of the standout series was "The IN2G Show", which tackled a diverse range of topics through the lens of Christianity.
The "I catch flights, not feelings" episode delved into the complexities of modern dating culture, prompting viewers to examine how their values align with their romantic pursuits. Similarly, "Public Shows of Affection or Indecent Exposure?" sparked insightful discussions about the boundaries of appropriate physical intimacy.
Addressing mental health, “I need to be happy all the time” provided a refreshingly candid take on the pressures of toxic positivity and the importance of embracing all emotions, empowering viewers to prioritise their mental well-being. The channel also paid tribute to Kirk Franklin by analysing his powerful narrative, 'A Father's Day Story,' further cementing its reputation for culturally relevant spiritual discourse and inspiring viewers with his journey.
Complementing the engaging talk show format was the compelling “Hope Restored” series. This powerful collection of personal testimonies showcased extraordinary stories of individuals who found renewal through their faith during immense adversities, instilling hope in viewers. Particularly moving was E-Jaye Anderson-Grey's interview with Louanne Sampson, who candidly shared her journey battling severe lupus while raising awareness, inspiring viewers with her resilience.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
The channel further broadened its creative horizons through the poignant short film "Promiscuous", produced by Advent Films. This dramatic exploration of betrayal, forgiveness, and living one's professed values within a Christian teenage relationship resonated deeply. Accompanied by a free discussion guide, the film equipped youth leaders with tools to facilitate meaningful dialogue around these sensitive themes.
Overall, BUC TV's 2023 output exemplified its commitment to delivering diverse, high-quality content that pushes the boundaries of spiritual media while remaining firmly rooted in Christian values. Its innovative approach continues to captivate a new generation of viewers.
## Community Services – S Platt-McDonald
## **Key Departmental Objectives:**
1. To be part of the community building presence, influence and impact through outreach ministry.
2. To make our churches welcoming and relevant to everyone regardless of age, gender, ethnicity, religious persuasion, cultural background or any other difference that distinguishes them.
3. To produce relevant resources that meet the needs of the diverse communities we serve.
**Values** : Adaptability; Compassion; Equity; Human Dignity; Inclusion; Non-judgemental; Understanding.
## **Operational Focus:**
Building Trust, Valuing Diversity, Fostering Inclusion, Meeting Needs.
In 2023 the Community Services department fulfilled the above objectives by undertaking interventions and producing resources addressing the following:
- compassionate outreach;
- mission mandate fulfilment;
- relational support & training;
- social justice;
- spiritual nurture needs;
- total membership involvement / encouraging church engagement.
## **KEY PERFORMANCE INDICATORS**
– **Strategic Priority 1** _**Reflecting Christ**_ – Spiritual development and nurture.
To emulate the ministry of Christ by making the gospel available to diverse community groups through relevant, compassionate service and inclusive worship.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
The development and dissemination of new relevant publications to nurture spiritual growth. Maintaining Support Networks through encouragement, prayer and counselling interventions for individuals with personal, social, political and religious challenges in order to offer practical and spiritual support to themselves and their families.
1. Collaboration with Faith Groups exploring the impact of faith on wellbeing.
2. Respond to increased demand for spiritual support from church members and individuals in the general public encountering challenges due to the cost-of-living crisis and repercussions of the pandemic.
3. Supporting and accessing various prayer networks to support families with long COVID19 diagnosis.
4. Zoom inspirational messages for building faith.
5. 52 weekly WhatsApp faith-building reflections.
6. An increased demand for the facilitation of Bereavement Support groups for churches and community entities and development of Bespoke Bereavement Care Ministry Boxes.
7. Referral of individuals for spiritual nurture and Christian Counselling.
8. Bereavement Care support for bereaved families.
9. Grief recovery resources distributed: Bereavement Care Facilitators and Participants packs.
10. Dissemination of book: C.O.M.F.O.R.T – Solace, Support and Strength during times of Grief to bereaved church members and community individuals.
**Strategic Priority 2** – _**I Will Go**_ – General Conference Missional Strategy: Mission focussed activities, evangelism and community enhancement.
Our department aims to foster a welcoming and sensitive environment that makes our churches relevant, inclusive and available to every person, regardless of age, social class, gender, religious persuasion, ethnicity or disability.
1. Supporting churches hosting events (in their local church building) delivering wholistic outreach interventions to their communities.
2. Expansive collaboration with external agencies and voluntary support groups in the community, to support church membership and members of the general public experiencing hardship.
3. Working with churches to facilitate food and daily essentials to communities struggling with the cost-of-living crisis.
4. Expansion of LAYERS project as a response to the energy and cost-of-living crisis.
5. Expansion of SHARE project as a response to the cost-of-living crisis.
6. Undertook 19 Community outreach events in collaboration with One Vision Charity addressing issues such as Cost-of-Living Crisis, Social Justice and wellbeing in BAME communities.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
7. Continued implementation of 10 Point Integrative Model for Refugee Support.
8. Collaboration with One Vision Charity to facilitate ongoing support of Ukrainian Refugees arriving in the UK.
9. Continued partnership working with One Vision Project to disseminate support packages, food & resources to families impacted by cost-or-living crisis.
10. Support and collaborative working to assist churches in their outreach to the homeless community.
11. Community Bereavement Care workshops undertaken.
12. Increase in donations to food and clothes banks for individuals in need in the community.
13. Keynote speaker for Community church events.
14. Keynote speaker for Cultural, Social Justice and Community wellbeing events.
– **Strategic Priority 3** _**Total Membership Involvement**_ – Whole church connectivity and engagement.
Engaging the whole church in meeting the needs of diverse individuals by including them in corporate training events and making relevant resources available to them.
1. Undertaking training for the establishment of Bereavement Care Support groups in churches.
2. Ongoing Bereavement Care training for outreach to community individuals.
3. Dissemination of Bereavement Care packs for church membership and members of the general public.
4. Resource boxes created for churches to supplement their materials for community outreach.
5. Dissemination of Food Safety Policy for church outreach feeding initiatives.
6. Supporting and training of Community Services leaders in their operation of Soup Kitchens from their churches.
7. Training on Food Hygiene policy for Community Services leaders and churches providing food to families and communities during the cost-of-living crisis.
8. Support of Community Hubs across the BUC.
9. Auditing of Community Services intervention across the BUC.
10. Evaluation of churches outreach initiatives to the community.
11. Dissemination of baby clothes to churches working with homeless communities and individuals impacted by the cost-of-living crisis.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## **Strategic Priority 4** – _**Resources**_
New resources:
1. Young Adults Resources Pack (Y.A.R.P) for students (nurture and outreach materials/ affirmation/encouragement/wellbeing resources/books/greeting cards) to facilitate their transition to University. Both male and female packs compiled with gender specific materials.
2. Production of the Christmas brochure – The Innkeeper Story in collaboration with Adventist Discovery Centre.
3. Nurture materials for community outreach events covering wholistic wellbeing and outlining initiatives, interventions and projects that meet diverse needs.
Ongoing resources used for intervention and support:
4. Expanded resources developed for refugees and traveller communities.
5. Continued delivery of publications for wholistic wellbeing for community individuals such as:
- Ongoing dissemination of C.O.M.F.O.R.T books – Solace, Support & Strength for Times of Grief for nurture and outreach to the bereaved.
- Continued dissemination of VOICES publication - Urban Pain – Urban Promises to church and community members.
- Dissemination of publication – Overcoming with God - For community groups book clubs.
– **Strategic Priority 5** _**Training**_ – Development and nurture of leaders and membership.
Our objective is to encourage an inclusive approach that enables each individual to fully participate in the life of the church through worship, fellowship and service in a way that is meaningful to them and allows them to grow spiritually.
1. Training Community Services leaders on the BUC Bereavement Care Befriender programme:
- Dissemination of materials on grief recovery;
- Dissemination of information on coping mechanisms when experiencing trauma and bereavement;
- Participation in online training sessions to deliver wholistic care, support and nurture to members of the public experiencing various life challenges.
2. Training Community Services leaders on Emotional Resilience to face challenging life events:
- Dissemination of Emotional Resilience materials to support individuals during changing and challenging life season.
3. Participated in ADRA Advocacy Training for Community Services leaders.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
4. Training Community Service leaders on assessment of community needs prior to implementing outreach initiatives.
5. Training Community Leaders on evaluation of community outreach initiatives.
6. Support and development materials to enhance Community Services leaders in their role.
7. Leading on the training for ‘Community Connectors’ projects with One Vision Charity developing leadership links in the community.
8. Radio interview (BBC 3 Counties Radio) on Community Connectors project.
## Education – L McDonald
## **Motto: Educating for Eternity**
Adventist education is built on the beliefs and values of the Seventh-day Adventist Church and that all activities of our schools should be Biblebased, Christ-centred, Service-oriented, and Kingdom directed.
## **BUC STRATEGIC PLAN – Strategic Priority – 5: Education**
Aim:
To develop a cohesive and inspirational Adventist education provision, utilising best practice, inclusion & innovation, driving attendance.
Objectives:
- Explore the value proposition of Adventist education in the United Kingdom and the Republic of Ireland.
- Utilise current best practice and innovation in our educational institutions.
- Cultivate a growth mentality that drives excellence and raises educational standards and attainment in all our educational institutions.
## **Vision**
All SDA schools are recognised and valued for quality of education and Christian (Adventist) ethos within the SDA churches and the wider community.
## **Mission**
- To ensure all SDA schools deliver outstanding education through the provision of highquality teaching and learning, achieved by promoting continuous professional development.
- To create an enabling for all children to learn and develop key skills and enhance their potential.
- To develop a faith model for all schools built on the beliefs and values of the Seventhday Adventist Church. All activities of each school are Bible-based, Christ-centred, Service-oriented, and Kingdom directed.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## **Values**
- Delivering quality
- Creating potential
- Leading transformation
The aim of the Education Department of the British Union Conference of Seventh-day Adventists has been to:
- Promote the values of Seventh-day Adventist education throughout the constituency of the Union and to make education a vehicle for helping pupils to come to know Jesus.
- Formulate and develop the educational policy framework and instruments necessary for delivering an efficient, effective and outstanding education service.
- Provide support, advice and to monitor the work of educational institutions operating within the authority of the British Union.
- Seek to improve the access to Christian education for Adventist children.
This is delivered through the five broad operational areas set out below:
1. Administration
- Strategic planning
- Initiating policies to further the mission of the department
- Managing the ongoing review of education policies
**2. Development**
- Negotiating state-maintained status for BUC schools
- Promoting the concept of church-based primary schools
- Organising the writing of curriculum documents
**3. Evangelism**
- Promoting and monitoring the use of faith and learning curriculum materials by our teachers
- Encouraging each school to formulate a Spiritual Master Plan
- Monitoring the impact of schools on pupils’ spiritual and moral development and church growth
- Development of educational outreach initiatives
**4. Raising Education Standards**
- BUC-wide school operation as a federation of schools
- Assisting schools with whole school review and operational and strategic planning
- Preparation for the three yearly primary external (ISI/Ofsted) inspection cycle and the 3–5-year AAA inspection
- Regular monitoring of all schools
- In-service training and the development of curriculum materials
- Co-ordinated school to school support through subject and area networks
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## **5. Services**
- Attending School Board meetings
- Holding regular consultation meetings with headteachers
- Developing and maintaining the education website
- Producing home schooling materials for parents
- Advising and supporting education secretaries in local churches
- Supporting SDA members working in the education sector
- Supporting families of children attending mainstream education
## **6. Marketing**
- Production of a nationwide marketing strategy
- Marketing schools to the church and the wider community through various media, including social media platforms.
The academic years 2022/2023 and 2023/2024 overlap in our recording. Activities are as follows:
## **Education Department Main Priorities**
1. Whole school reviews focussing on improving teaching and learning.
2. Ensuring that all schools meet the good and/or outstanding criteria for the current Ofsted Education Inspection Framework (2022) and Independent Schools Inspection (ISI) framework (2023).
3. Ensuring that all schools have firmly embedded the ethos of the Seventh-day Adventist philosophy of education within the framework of a Biblical worldview.
4. Re-opening the Stanborough Secondary School boarding school to offer wider access to an SDA secondary education.
5. Improved marketing of all SDA schools within the church and the wider community.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## **Current School Numbers on Roll**
|School
Stanborough
Secondary
Stanborough
Primary
Fletewood
Hyland
House
Newbold
Dudley
House
Harper Bell
Total in all
schools|Opened
1919
1919
1919
1923
1941
1970
1989|Capacity
200
120
72
97
94
70
210
863|Break-
even
80
80
53-55
75
62
40
189|Dec
Roll
2023
_(Dec_
_2022)_
69
_(61)_
64
_(59)_
57
_(48)_
58
_(44)_
55
_(52)_
16
_(20)_
176
_(179)_
495
_(463)_|Fees/
non-
fees
X|Inspection
Body
Current
rating
(Year)
ISI
Sound - with
Excellent PD
(2022)
Ofsted
RI - with
Good BA &
PD (2022)
Ofsted
Good with
outstanding
PD (2023)
Ofsted
RI with Good
EYFS, BA &
PD (2023)
Ofsted
Outstanding
(2023)
Ofsted
Good
(2023)
Ofsted
Good with
outstanding
EYFS (2019)|
|---|---|---|---|---|---|---|
**RI** – Requires Improvement, **BA** – Behaviours and Attitudes, **PD** – Personal Development, **EYFS** – Early Years Foundation Stage
Main impact on school roll numbers:
- Slightly improved marketing of schools within the church and the wider community.
- Parents seeking alternative options due to some disquiet regarding provision in the mainstream sector.
- The boarding facility of the secondary school was closed due to the pandemic and has not yet reopened.
- The strain on family income resulting from the cost-of-living crisis has meant that fewer families are able to afford school fees.
- Falling birthrate across the country.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
## **Department Events**
## **TED Educators Conference**
Forty plus teaching practitioners (and their families) had opportunity to attend the TransEuropean Division (TED) Quinquennial Educators’ Conference held in Serbia. From 26 to 30 July, teachers and staff members gathered to sing, learn, network, and celebrate Adventist Education together. This is an “essential opportunity for teachers to come together, share best practices, and find fellowship”, to be refreshed and rest. The programme featured thoughtprovoking plenary speakers from across the world. Besides the plenaries, teachers had the opportunity to attend various workshops, covering topics ranging from “Adventist Risk Management in Education” to “Physical Exercise and Mental Health”. Attendees also explored subjects like “Influencing with Respect”, “Behaviour in Early and Teenage Years”, among many others.
During the Recognition Service, the commitment of long-serving teachers was celebrated. Teachers received pins for every five years of service in Adventist Education.
The Seventh-day Adventist Church runs the largest Protestant education system in the world, with 6,721 primary schools, 2,700 secondary schools and 118 universities. It employs over 110,000 teachers and serves over 2 million students in over 150 countries. While the TED church school system may seem relatively modest, with nearly 600 teachers and 222 non-teaching staff (who were also warmly welcomed to the convention), its impact is far from small.
## **Future of SDA Education Survey Findings**
A BUC-wide survey has been running since November 2022 – November 2023. This was designed to meet one of the objectives of No 5 of the BUC Strategic Priorities (Explore the value proposition of Adventist education in the United Kingdom and the Republic of Ireland).
To ascertain the current status of SDA education, an online BUC-wide survey was created by the Education Commission (subcommittee of the BUC Executive Committee) to be promoted on all platforms. At the time of this report 1,040 responses have been received.
## **Conclusions**
The immediate conclusions that can be drawn from the findings to date are: -
- Families still desire SDA education for their children
- Cost is a concern
- Accessibility is an issue
- Quality of education is a concern for some
- Concern regarding the level of appropriation given from the church is a concern for a very small number of respondents.
One question asked: ‘Briefly summarise your understanding of the quality of SDA education in the UK’.
Responses given (72.4%) and replies to the specific question given indicate that there is a lack of knowledge regarding the quality of the provision of our schools or the response given is based on historical events which may now not exist based on the inspection ratings at the time of the survey.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
Overall responses to most questions and empirical evidence indicates that there is a general lack of knowledge regarding SDA education by laity, clergy as well as the church administration. This can be partially attributed to the lack of known education leaders in the local churches compounding the issue of sharing of information across the churches.
## **Recommendations**
## **Recommendation 1 - Marketing**
1. A limited focus on marketing in the last 18 months has yielded a slight increase in admissions to the schools. This has been achieved through greater engagement with churches and church leaders. Regular articles in the main church journals are ongoing in the work of raising awareness of SDA schools.
Notwithstanding, **the need for a skilled Union-wide marketing coordinator for all schools** , making full use of every avenue including social media is required to fully exploit what schools have to offer to all children (church & community). This is imperative for the survival of SDA schools in the future. Large scale marketing within the church is necessary as well as to other denominations/faith groups and the wider community who are seeking an alternative to mainstream education.
2. Continued school improvement work is required to raise the standard of education and for all schools to meet the pressing demands of the new EIF. Whole school reviews must be ongoing, including the AAA inspections (GC) and appropriate BUC-wide CPD given to raise the quality of provision across all schools.
## **Recommendation 2 - Affordability**
The survey has indicated that cost is a concern to many SDA families who desire to receive an SDA education. Additionally, many have stated that were the school free they would more readily send their children to the schools. The impact of the cost-of-living crisis has meant that fewer families can afford private education, despite the low cost of fees compared to other independent schools.
Therefore, the Commission is recommending that the Education Department be given permission to continue its initial research into alternative means of funding our schools (eg possible Voluntary-aided status, as is currently the case for Harper Bell School). The current preference of the government is that all government-funded schools should become part of a strong multi-academy trust (MAT). As there is no intention that Harper Bell would join any other MAT, the long-term desire is to investigate the possibility of creating a Faith MultiAcademy Trust, to which most, if not all, our schools would belong.
This would necessitate a strong governance structure and a central team to oversee standards and ensure that the ethos and values of SDA schools are not diminished, through development of a Trust Deed or MOU. The involvement and level of control of a LA in a school is outlined in the school type description given in Appendix 1 – Types of Government Funded Schools.
Stages of enquiry required: liaison with parents, agreement by school board, consultation with staff and wider discussion with the church membership before any decision is made.
## **Recommendation 3 - School Pay Scale**
Attracting high quality SDA staff is impacting on the church’s (BUC) strategic vision to have both excellent academic standards alongside strong spiritual development in keeping with the beliefs of the church, also a requirement of the AAA inspection.
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A review of current staff pay has been undertaken and a revised pay scale has been developed to have a standardised/consistent pay scale for all schools across the BUC to include all the staff roles found in a regular school staff structure. The current pay structure has parity of pay for staff roles at the lower end of the staff structure and in the past support staff have been paid above that of their mainstream counterpart. Staff at the higher level, eg senior teachers, assistant/deputy headteachers and the Headteacher are paid far below their mainstream equivalent.
It is recommended, however, that discussions be entered into with the TED (through the BUC) to look at the possibility of removing some, if not all, SDA staff salaries from the denominational pay scales.
## **Recommendation 4 – Accessibility: Stanborough Secondary School Boarding**
Limited marketing has revealed an increased interest in the boarding facility at SSS which will assist in more accessibility for families wishing to send their children to an SDA secondary school. New boarding school standards came into force in September 2022 which required the boarding facility to be closed prior to its most recent (October 2022) inspection to avoid failing the inspection.
It is recommended to re-open the boarding school as soon as possible. This will require redecorating and updating of the boarding school facilities. An injection of c£10,000-£20,000 is required which is currently being raised through donations, fundraising and volunteer labour.
## **Recommendation 5 - Future of the Commission**
The work of the Commission needs to continue. This was a partial report of the Education Commission as additional work is required to further investigate and undertake the aforementioned recommendations.
## **Individual School Highlights**
## **Stanborough Secondary School (SSS)**
The school continues to be supported by the Director of Education, in the role of Executive Head to facilitate rapid school improvement. Pupil numbers have continued to increase. GCSE outcomes have revealed improved teaching and learning.
Preparations to re-open the boarding facility continue. Refurbishment of the facilities was positively impacted from the ‘Big Help Out in May 2023’, an initiative connected to the King’s
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Coronation, encouraging everyone to get involved with community endeavours. SSS registered to receive help.
Over 50 people from all over the country descended on the school with paintbrush, overalls
and other tools in hand to help start the makeover of the boarding school.
The common room spaces were stripped, including the flooring, and painted. From the generous anonymous donation both common rooms have had completely new flooring fitted.
Work continues and it is hoped that the boarding school will be re-opened from September 2024. There has been an increase in the expressions of interest with some families already submitting applications and paying deposits.
Another Big Help Out day is being planned. Various other fundraising activities are contributing to the project.
## **STEM at Stanborough Secondary**
Coding and Innovation Week came to Stanborough, November 2023. Robert Henley, the Lead for innovation in the Florida SDA Conference USA, delivered an intensive course with the students introducing them to Mechatronics. The course combined innovation, design thinking, physical computing/computer science, electronics and mechanics. There was a real buzz around the school for the whole week.
The brief for the students was to create a device to help stroke victims. The students, year 7 to year 11, designed a prototype medical device that addresses Ipsilateral Syndrome. The students learned how to use the Arduino micro-controller, the C++ programming language, CAD, SCRUM, the lean start-up method and 3D printing to develop the prototype. There was also opportunity to conduct the Cultivating Innovators workshop for the parents and members of the local Stanborough Park Seventh-day Adventist Church
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Robert has gifted the school with two 3D printers and the opportunity to take a group of students to The Loma Linda University Biomechatronic Collaboratorium in California to undertake an innovation project in June 2024. This is a summer research program for middle and high school students to conduct original, student-driven, STEM+C research projects. Participants in the program will work alongside mentors, as colleagues, from Loma Linda University, Loma Linda Health and Loma Linda Health Interactives to complete a robust research project on topics of their interest. At the end of the week the students will present their projects to a group of scientists, physicians, and administrators. The school has now become a member of Robert Henley’s Innovation School Network in the USA.
## **Stanborough Primary School**
The inaugural launch of the Wellbeing and Mental Health Partnership between the British Union Conference (BUC) Health Ministries department and Stanborough Primary School took place in February 2023. This initiative is an augmentation of the BUC Health Ministries Child Health Strategy, along with the School's Wellbeing curriculum, to enable a vital source of support for the
school's health and mental wellbeing. It involves the development of an intentional health focus that encompasses seven areas of wellbeing: spiritual, mental, physical, emotional, relational, social and environmental health.
The launch event was attended by pupils, teachers, parents and guests. In attendance was Dean Russell, MP for Watford, School Chaplain, Pastor Ray Patrick, and School Governor, Enoch Kanagaraj. The occasion was a celebratory one marking various milestones and areas of achievement.
Presentations delivered by Headteacher – Mrs Tiann Madden, Wellbeing Lead – Ms Rebecca Dean-Roberts and Wellbeing Consultant – Sharon Platt-McDonald, focused on goals achieved in the following areas: School Health, Therapeutic school dog, Wellbeing Champions and Wellbeing Consultant.
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## **Hyland House School**
In July 2023 the school celebrated 100 Years of providing Seventh-day Adventist education in the London area.
Staff, past and present, were invited to mark this momentous occasion.
Hyland House School’s performance continues to be above the national standard.
The opportunity to develop an increase in the 2-year old provision is being explored.
## **Fletewood School**
For the third year running, Fletewood School has won the Summer Reading Challenge prize of £100 worth of books (November 2022).
Pupils took part in the TT Rockstars competition in February 2023 to see which school was best at times tables. Even though it is a small school, they came 10th out of the 2,889 schools that took part, 9th out of the 2,688 primary schools that took part and 2nd out of the 50 Devon and Cornwall schools that took part.
In June 2023 the school choir were able to join the Plymouth Philharmonic Choir to sing Andrew Carter's Benedicite.
Classes 3 and 4 visited nearby Plymouth University in November 2023 to take part in a workshop on life-saving skills, specifically using CPR. They learnt a lot of valuable information and were all keen to have a go at trying out their new skills.
Major building refurbishments continue to improve the overall school site.
## **Newbold School**
For the first time in Seventh-day Adventist education history in the UK, a school was awarded a rating of Outstanding with no recommendations for improvement by the Office for Standards in Education ( _Ofsted_ ). Achieving this top grade is notoriously difficult so staff and governors are delighted that the quality of their work has been recognised.
The grade which was awarded at the end of November 2023, is the result of the school’s staff and governors working together tirelessly towards this incredible success with unstinting belief in the quality of what the school has to offer its pupils.
Headteacher, Jaki Crissey commented, “Our passion and dedication was commended many times during the inspection. Above all, Christianity was recognised as being at the heart of Newbold School. Our inspector told us that he could feel the Christian ethos surrounding him the moment he entered the school.”
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To everyone’s delight, the children’s excellent behaviour was highlighted in the final report: ‘Pupils’ behaviour is exemplary. In lessons and at social times, pupils show great levels of selfconfidence and respect.’ The school takes pride in teaching its pupils to respect others, to take responsibility for their own actions and to regulate their own behaviour.
Another impressive feature Ofsted recognised was the weekly Forest School lessons, taught in the woods around the campus of Newbold College of Higher Education. Pupils enjoy their outdoor learning and benefit greatly from it.
## **Harper Bell School**
The UK was the chosen country for the 22nd Commonwealth Games in 2022. The city of Birmingham, and wider West Midlands, played host to the Games from 28 July 2022. Harper Bell was selected as a school to launch the Power of Sport poetry competition. BBC News were present to interview Sir Chris Hoy, the track cyclist, who won four Olympic, eleven world and two Commonwealth titles, as he spoke of the impact of poetry and sport. The poetry competition gave five to 11-year-olds in England, Scotland and Wales the chance to win Games tickets for themselves and their classmates by capturing, through verse, their love of sport. Sir Chris took opportunity to read to and with pupils as part of his visit.
Sir Chris said, "I think a big part of the Games [is] about inspiring the next generation, it is about bringing the sports into new communities and making them believe 'well, wait a minute' - there is a spark there in that moment where they think 'well I could do this'." HBSDA is no stranger to sporting success as its pupils are accustomed to participating and regularly winning various local sporting competitions over the years, eg School
Games Goals in 2021/22. The cabinet of trophies stands as a testimony in the school foyer.
The school upholds and seeks to instil in pupils a life of service and excellence – service to each other and service to the wider community. This is rooted firmly in scripture, in particular, 1
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Corinthians 12:31 and 1 Peter 4:10. As a result it works closely with Hall Green Early Help (safeguarding) to ensure families receive essential services, especially those with no recourse to public funding. The school also has its own foodbank working with the national charity, FareShare.
The library received a £10,000 injection from Chase Bank in 2022. Nestled in the newly refurbished library is the Prayer Corner. The NEC Area 5 Prayer Team have been accustomed to praying in the school since 2018. They turned the prayer space into a prayer corner after it relocated from the school's top floor to the newly decorated library in the old chapel on the ground floor. The
prayer corner is now a quiet place that the pupils and teachers can easily access.
A Muslim mother speaking with a member of the team, said the best thing she had done was to send her child to Harper Bell Seventh-day Adventist School. She went on to say how grateful she was that the prayer team was available to pray for her during a difficult time. She appreciated the team's support as God answered her prayer.
## **Dudley House School**
Staff and Governors at Dudley House School were jubilant at the close of 2023 following a successful Ofsted inspection in late November, during which they received positive feedback. The inspection was rigorous. Every aspect of school life was scrutinised which resulted in Dudley House being classed as a 'Good' school.
The school consistently and securely met all the Independent School Standards and impressed the three inspectors. The Senior HMI’s parting words to the Headteacher were: ‘We will never forget you or your school, and not for the wrong reasons. It has been an absolute privilege.’ Indeed, it had been a privilege to share what an amazing Adventist school we have in the NEC. A school of which the Church can justifiably be proud. A school where children thrive and where God’s love can clearly be seen in action.
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## A few Ofsted Comments:
- _Dudley House is a ‘small school with big ideas’._
- _Pupils thrive at this school._
- _The school provides a broad, ambitious and interesting curriculum._
- _The curriculum links closely to a rich set of wider experiences that help pupils to understand their learning in meaningful ways._
- _Pupils behave well throughout the school day._
- _Pupils live out the values of respect, inclusivity and kindness, which are underpinned by the school’s Christian ethos._
- _Everyone is welcome at this school. The nurturing environment supports pupils across all year groups to learn and work in harmony._
- _Parents and carers are resoundingly positive about the school._
- _‘From the very start, pupils learn to read well. All pupils, including the youngest, show an enthusiasm and a love for reading’._
- _Pupils with special educational needs and/or disabilities (SEND) thrive because the school ensures that the curriculum builds on their previous knowledge._
- _The Independent School Standards (the standards) are met consistently and securely. . . . – (Ofsted_ 2023)
## **Commendation**
“Spiritual education is not a distinct and separate discipline; it is part and parcel of all types and levels of education. In fact, it is the very foundation on which a lasting edifice can be built.” [Sathaya Sai Baba]
“A good education can change everyone. A good teacher can change everything.” [Unknown]
We must recognise the tireless work and effort that all school staff have put in throughout 2023 and their willingness to continue ‘ **educating pupils for eternity’** .
## Evangelism – A Lawrence
The Evangelism department of the British Union Conference is established to envision, motivate, train, equip and deploy the general membership of the British Union Conference to be of use and service to the communities they live in and represent.
The British Union comprises of two conferences, the North, and South of England as well as three Missions: Scottish, Irish and Welsh. The church congregations, groups, and members of Seventh-day Adventists within the British Union Conference have as their goal the wholistic development of humanity. The underlining motivation for this is the biblical teaching that we
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should be salt and light wherever we go; practically helping people to better their lives, spiritually, educationally, emotionally, and socially. Like the biblical model we seek the wholistic health and wellbeing of humanity.
Focusing on the environment is important for The British Union. We are guided by holy Spirit to take care of nature and God’s creatures; it is in this that we as well as others throughout the UK are working hard to implement within the British Union the “GLOBAL GOALS.” Nature is one of God's beautiful creations. Through nature, God can teach us, speak to us, and provide for us.
Within these 17 Global Goals the members of the British Union are working hard to achieve the goals 1-17, with a real time focus on Ending Poverty, Zero Hunger, Good Health and WellBeing, Quality Education, Sustainable Cities and Communities, Peace, Justice and Strong Institutions, Partnerships for the Goals.
Two years on, following the pandemic the world is still being impacted and the verbal and written reports received from the churches suggest that our members are actively engaged in working in their various communities. Due to the emergence from the pandemic this number is up again from the last year. As a result, over, 200,300 pieces of health, religious, family and youth related literature have been distributed in communities spanning the British Union Conference territory. Furthermore, some 250 health, community or religious seminars were conducted in various communities throughout the British Isles.
Members operating in their communities ran 1300 community ministries events. These were either mobile or at local churches opening to the community to offer food, clothing, shelter, social support, and other community-based services. Many of our Churches throughout the British Isles continue to expand on their food banks to respond to the growing needs in the community. Feedback has been very positive and encouraging. Young people have been very active in the community in a number of these activities, and their growing effort and support continues to garner faith in humanity.
Many of our Seventh-day Adventist churches are doing outstanding work but one of our church collaborations who work tirelessly in their community is the Port Talbot and Swansea (Welsh Mission) Community Project. Over the past two years they have developed a food bank and baby bank, and provide essential supplies weekly to families in the community. The reports received show that the community is appreciative of the service given by this congregation, and they receive new requests daily and often days are overwhelmed and struggle to meet the demand, but they are diligent and innovative in making the limited resources work.
As a result of all these activities as well as our various online programmes through our Adventist Discovery Centre and our members making friends, many people have requested Bible studies. Our members and Pastors conduct these studies using materials from our publishers the Stanborough Press and Amazing Facts. Through these Bible studies many have now joined the church adding to the ranks of those who have an interest in serving humanity and making the world a better place.
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As a charity that cares for the overall development of the individual, we are willing, and continue to be happy to serve with love. Our mandate for service to humanity comes from the Holy Bible.
Serving God is one of the most important principles of the Christian faith, as believers we are expected to help the church with a joyful spirit. Love one another. Care for one another. Pray for one another. Encourage one another. Help one another. Counsel one another. Support one another. The Scriptures tells us of our relationship to God and others through service. Hebrews 6:10 – “God is not unjust; He will not forget your work and the love you have shown Him as you have helped His people and continue to help them.” Proverbs 19:17 “Whoever is kind to the poor lends to the Lord and He will reward them for what they have done.” It is good to remember that serving others may not always be easy, but we will be rewarded in eternity. Secondly, we must remember that nothing is too small that God will not use it. Nothing we do for God and to help humanity is in vain!
## Family Ministries – L Ackie
The primary role of the Family Ministries (FM) department is to partner with leaders at every level of the church structure to support the families in both Church and community.
## **Safeguarding**
Along with Children’s Ministries, this department oversaw reviewing and implementing the Church’s safeguarding policy, Keeping Our Church Family Safe, to ensure best practice in protecting children and adults at risk. This year’s review began separating the child protection content of the policy and procedures from that dealing with adults at risk of harm to create a separate resource.
We created resources for local churches to promote safeguarding best practice in the form of posters summarising the safeguarding policy, information leaflets, and personal carry cards summarising how to respond to disclosures of abuse.
Our safeguarding procedures also involved reviewing and updating the BUC Domestic Abuse Policy and Procedures. Similar resources to the KCFS were also created to raise awareness of domestic abuse. In this regard, training was provided for both pastors and local churches on how to recognise and respond to the various forms of abuse.
## **Training & Equipping**
Training and equipping are integral elements of the function of the FM department. We supported Family Ministry leaders by providing training in the areas of Effective Family Ministries in the Local Church; Biblical Foundations for Family Ministry; The Family as A Centre for Evangelism; Human Growth & Development; Spiritual Parenting; Understanding Families as Systems; Communication & Anger Management; Strengthening Marriage; Sacred Sexuality.
Training for ministers has been provided through the Ministerial Association’s BUTREC
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programme. Topics covered included, Safeguarding (KCFS) and Domestic Abuse awareness.
Training has also included workshops for marriage preparation, enrichment and support. As an authorised trainer for Prepare Enrich, the world-leading organisation for pre-marital preparation and marital support, I have been able to provide annual training for ministers and counsellors in supporting couples. Practical pre-marital guidance illuminates the biblical principles undergirding Christian marriage; prepares couples for the transition into married life; enhances relational skills; provides the opportunity to evaluate the decision to marry and helps to develop confidence and trust.
## **Emotional Wellbeing & Mental Health**
The department promotes two weeks of emphasis – ‘Christian Home and Marriage Week’ and ‘Family Togetherness Week’ every year. The theme of emotionally healthy relationships was highlighted as a major area of emphasis in programming. Resources were provided for local churches to enhance personal and relational wellbeing, not just for the weeks of emphasis but throughout the year.
While counselling is not an official function in the BUC, the Family Ministries department supported the Cornerstone Counselling Service (CCS), presenting training seminars at the CCS weekend retreat.
The Emotional Wellbeing section of the Family Ministries page on the BUC website has been periodically updated with a comprehensive list of helpful organisations that provide support for those struggling with mental and emotional health. In addition, invitations to present workshops on behalf of CCS offered further opportunities to highlight the importance of relational dynamics and practices that promote emotional health.
## **Supporting Ministries**
Family ministries also provided support to ministries for single adults to engage fully in the life of the Church and community through spiritual, emotional, social, intellectual and physical development.
## Health Ministries – S Platt-McDonald
**Key Objective** – To encourage and train the membership on healthy lifestyle choices in a holistic approach to wellbeing.
**Values** : Respect for differences; Temperate in work, rest and lifestyle practices; Abstinence from harmful products; Balanced approach to emotional, physical, spiritual and social wellbeing; Optimal dietary choices; Regular Exercise & Fresh Air; Harmonious Relationships; Nonjudgemental attitude.
**Vision** : That through the promotion of optimal health practices; members will experience abundant living and so better able to share the message of health, hope and healing with others.
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## **KEY PERFORMANCE INDICATORS**
**Strategic Priority 1** – _**Reflecting Christ**_ – Spiritual Development and Nurture
In responding to circumstance where individuals experience infirmity of body, mind or spirit, we seek to foster an approach that is compassionate as we serve others with the humility and love of Christ. This is being achieved by undertaking the following:
1. Development and dissemination of spiritual nurture materials for individuals experiencing health challenges.
2. Referral to support agencies for individuals requiring emotional
**Attendees at Nutrition and Wellbeing Seminar**
support and those experiencing traumatic life situations.
3. Facilitating and supporting Prayer Support networks for individuals with health needs
4. Dissemination of grief recovery book: C.O.M.F.O.R.T - Solace, Support and Strength. during times of Grief.
5. Presentations on the ‘Healing Power of Forgiveness’ course to aid emotional, spiritual healing and restoration.
6. Ongoing health education of membership by submitting monthly Enhancing Health editorials in MESSENGER magazine.
7. Delivering health articles by contributing to FOCUS Magazine on wellbeing.
8. Presented at Faith and Mental Health Conference in Parliament to bring awareness of the aspect faith plays in enhancing mental wellbeing.
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Faith and Mental Health Conference in Parliament
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**BUC Director speaking at Parliament Faith and Wellbeing Conference**
**Strategic Priority 2** – _**I Will Go**_ – General Conference Missional Strategy: Mission focussed activities, evangelism & community enhancement.
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Reaching the whole person by encouraging fitness for life through healthy lifestyle choices in a holistic approach to wellbeing, that is relevant to community needs. The following interventions were employed:
1. Delivered Mental Health presentations for boosting mental wellbeing as we emerge from the pandemic and supporting individuals who were negatively impacted.
2. Workshops undertaken on the post-pandemic impact on Mental Health in culturally diverse communities.
3. Facilitated briefings and planning meetings to address cost-of-living crisis and assist those adversely impacted.
4. Collaborative working with Hertfordshire Partnership Foundation NHS Foundation Trust. 5. Continued partnership BAME Health Equalities meetings with Hertfordshire NHS Trust on the 4 Pillars intervention to encourage uptake of mental health services in BAME communities and address hesitancy to engage with these services.
6. Undertook ‘Emotional Resilience’ workshops to help safeguard emotional wellbeing encouraging individuals to better cope and even thrive despite facing life challenges.
7. Ongoing support for Mental Health First Aid (MHFA) training and facilitation.
8. Continuation of support for individuals suffering long COVID and referral of individuals to relevant agencies.
9. Encouraging interventions for individuals suffering adverse wholistic impact of the costof-living crisis, and referral to support agencies.
10. Delivered Bereavement Care Ministry training for communities, groups and churches to aid grief recovery.
11. Dissemination of publication C.O.M.F.O.R.T - Solace, Support and Strength during times of Grief purchased for community groups.
12. Responding to continued high demand for _Bereavement Care_ resources for individuals experiencing loss.
13. Increase in numbers of _Bereavement Care_ ministry boxes created and delivered to grieving families.
14. Further development and expansion of workshop materials for individuals experiencing trauma.
15. Increased referrals to NHS, Social Care and Voluntary Services agencies for specialist help in coordinating relevant interventions for church and community members in need.
16. Development of BUC Health Partnership with Stanborough Primary School and continuation of weekly visits to support the development of this wellbeing intervention.
**Watford MP Dean Russell and Sharon Platt-McDonald present certificates to Wellbeing Champions at Stanborough Primary School**
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17. BUC Heath Director attends the School as a Health Consultant with weekly visits to support school health.
18. Undertook _Bereavement Care_ support for Stanborough Primary School staff.
19. Undertook 1:1 _Bereavement Care_ sessions with pupil.
20. Collaborative working with Adventist Discovery Centre (ADC) answering student health questions and article published on ADC website.
21. Launch of _Wellbeing Champions_ initiative at Stanborough Primary School.
**Strategic Priority 3** – _**Total Membership Involvement**_ - Whole church connectivity and engagement.
To encourage and train the membership to embrace healthy lifestyle choices in a holistic approach to wellbeing that is balanced and evidenced based. This was evidenced by the following interventions:
1. Partnership working with external health agencies to assist churches undertaking health outreach services to community groups.
2. Undertook BUC Bereavement Care Befriender training for churches and community groups.
3. Continued establishment of Bereavement Care Support Groups for churches.
4. Responding to the increase in Bereavement Care Ministry packs disseminated to churches.
5. Development of support and referrals for individuals experiencing long COVID.
6. Continued delivery of Emotional Resilience seminars undertaken for church and community members.
7. Delivered on responded to the emotional wellbeing resources supplied to churches, which increased in 2023.
8. Mental Wellbeing workshops conducted.
9. Mental Wellbeing resources disseminated to churches.
10. Advice given re support networks, health agencies and other entities to assist individuals and aid their recovery from traumatic experiences.
11. Presenting on culture and Mental Health training for churches and community groups.
**BUC Director presents at Community Faith and Mental Health Seminar**
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## **Strategic Priority 4** – _**Resources**_
New resources:
1. Developing publications on the wholistic nature of wellbeing, identifying new and emerging approaches to health.
2. Collaborative publications with Adventist Discovery Centre (ADC) on Health, Diet, and answering student health questions which are subsequently placed on ADC website.
3. Redesign and dissemination of Emotional Resilience posters.
**Emotional Resilience Posters for Wholistic**
Ongoing resources used for intervention and support:
4. Resources disseminated on emotional wellbeing for individuals experiencing traumatic life events.
5. Forgiveness seminar packs provided for individuals and groups undertaking Forgiveness workshop.
**Strategic Priority 5** – _**Training**_ - Development and nurture of leaders and
membership
**Forgiveness course training**
1. Briefing on wholistic wellbeing in Adventist publications.
2. Continued specialist training delivered to leaders and churches from external health care professionals and NHS personnel to equip churches and leaders in delivery of health initiatives to its members and the wider community.
3. Health Ministries Resources box provided to health leaders for role development.
4. Grief Recovery Seminars delivered for health leaders.
5. Provision of resources for Community Health Hubs and support for events.
**Wellbeing Ministry Box for a female recovering from**
6. Donation to food hubs across the BUC and provision of resources.
7. Health Resources box supplied to churches for their Health Expo event.
8. Teaching leaders how to create Wellbeing Ministry Boxes for Health Recovery to give as wellbeing gifts to individuals recovering from illness.
## **Parliamentary Launch Event Participation**
The BUC Health Director was invited to participate at Westminster All-Party Parliamentary Group: Ethnicity Transplantation and Transfusion Inaugural Launch. She continues her working as a board member of the National BAME Transplant Alliance (NBTA). See photos below:
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## Ministerial Association – S Ouadjo
During 2023, I carried out my work as pastor to the BUC ministers by accepting several preaching appointments in all five fields. I preached 20 sermons in SEC, NEC, Irish , Scottish and Welsh churches. Obviously, I visited our five entities and attended most of pastoral meetings in Ireland, Wales, Scotland and both Conferences. While visiting the fields, I have taken the opportunity to have meaningful meetings with my colleagues.
BUTREC, which is the British Union Conference Training Resource Evangelism Centre, has been established since 2011, with the view of training and equipping resilient pastors. In 2023, we held twenty three (23) sessions. Ministers are awarded CEUs (Continuing Education Units) for each event they attend.
The Ministerial Department was involved in organising, alongside Newbold College, the annual ‘Meet and Greet’ interviews with potential pastors and students who were requesting sponsorship in February 2023.
In January, we had the privilege of hosting an induction seminar for a dozen newly employed individuals within the British Union Conference.
In order to give the best chances in ministry to our pastors who have just finished their theological studies, in September we organised an “Internship Symposium”. At this training event interns and their mentors met under our leadership to talk and discuss about their best practices in term of mentorship and supervision. Our interns came from the five fields of the British Union Conference.
In addition to this I have conducted several other training events: for Elders, Deacons and Deaconesses across the Union.
Over the bank holiday weekend, of 28 April to 1 May, we had the privilege of hosting the 2023 BUC Ministerial Council in Hinckley, Leicestershire. More than 200 pastors and their families came to reflect on the theme: “Called for This”. We were reminded that pastoral ministry is a calling. It is a calling to follow Jesus. It is a way of life that is given by the One who calls us. The call shapes our character. It is about serving others. We are broken but together with our members, we find healing.
## Possibility Ministries – L Ackie
Formally known as Special Needs Ministries, Possibility Ministries (PM) is grounded in the belief that the gospel transforms how we see ourselves and others. It addresses how we perceive personal value while having bodies and minds that differ from what is generally perceived as ‘normal’.
PM advocates for the recognition of dignity and respect of every person and help to make possible the discovery of unrealised abilities despite stigmas associated with difference, disability, or loss.
Previously functioning under the umbrella of family ministries, PM has now been established
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as a separate department of the BUC.
Focus has been on promoting the department through the SDA national publications, providing and supporting training for pastors and local church members and signposting resources and helpful organisations.
## Women’s Ministries – S Platt-McDonald
**Values** : Christian Service and Contribution; Discipleship and Nurture; Friendship & Support; Giftedness and Development; a " Personal Worth & Value; Poise & Inner Beauty; Respect & Protect.
Under the caption: _Empowered – Reaching Women, Restoring lives, Reflecting Christ_ , the key objective of this department is to equip and nurture women to achieve their full potential in their personal lives as well as in their families, churches and community.
**Global Women’s Ministries Director – the late Heather-Dawn Small with UK Women Leaders on her visit to the UK June 8-24 2023**
## **KEY PERFORMANCE INDICATORS**
**Strategic Priority 1** – _**Reflecting Christ**_ – Spiritual Development and Nurture
Encouraging and nurturing Christian values in women that will enhance their roles in their homes, churches and community.
1. Ongoing Zoom devotionals and spiritual nurture audio nuggets for women across the BUC territory.
2. Support of existing and new prayer networks for the spiritual nurture of women.
3. Faith and Emotional Resilience workshops delivered through Zoom.
4. Spiritual nurture resources disseminated to women and families experiencing continued adverse impact as a result of the pandemic.
5. Use of Women’s Prayer and Reflection colouring book for spiritual nurture.
6. Devotional sessions for women across the BUC territory.
7. Forgiveness training sessions for Women across the BUC territory.
8. Women’s Ministries Bereavement Befriender Care training.
9. Supporting Community support group for women.
10. Continued spiritual support for bereaved women across the BUC territory.
11. Personalised Bereavement Care Ministry boxes created and delivered to women and grieving families.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
12. Grief Recovery - C.O.M.F.O.R.T books donated as part of the BUC Bereavement Care Befriender initiative outreach to women.
13. Personalised Greeting Cards sent to bereaved families.
14. Spiritual nurture materials disseminated to women experience varied life challenges.
**Spiritual nurture affirmation cards for women**
**Strategic Priority 2** – _**I Will Go**_ – General Conference Missional Strategy: Mission focussed activities, evangelism & community enhancement.
Addressing specific issues relating to women, we seek to protect and nurture their wellbeing in ways that bring respect and value.
Acting as advocates to stand for equity and justice in circumstances where women have been mistreated and undervalued, we aim to mitigate harmful experiences, by the following interventions:
1. Dissemination of General Conference Women’s Ministries materials on outreach for women.
2. Ongoing advice, support and referrals to relevant agencies undertaken for women and their families experiencing domestic violence.
3. Women’s Ministries resources for outreach to women experiencing domestic violence.
4. Continued collaborative working with Hertfordshire Domestic Abuse Champions Network to develop existing Abuse prevention Champions and recruit new ones.
5. Supportive resources and relevant interventions for women and families adversely impacted by long COVID.
6. Referral to support groups to care for women and their families struggling with long Covid symptoms.
7. Continued partnership working with Cornerstone Counselling service and referral of women requiring counselling intervention.
8. Increase in women signed up as Bereavement Care Befrienders following national training on grief recovery.
9. Training for women preparing to host Ukrainian Refugees in their home. Dissemination of Integrative Model for Refugee support.
10. Development of Evangelism materials for women undertaking outreach to other women in the community.
11. Ongoing development of Ministry Boxes for women experiencing varied life challenges.
12. Support and implementation of specific interventions for women and families adversely impacted by the cost-of-living crisis.
**----- Start of picture text -----**
Women from the community serving
at a church Food Bank
**----- End of picture text -----**
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
13. Continued support of Women Ministries teams to undertake cooking meals for the homeless.
14. Expansion of Women Ministries teams to support growing Food Hubs in local areas.
**Strategic Priority 3** – _**Total Membership Involvement**_ – Whole church connectivity and engagement.
Fostering initiatives and programmes that encourage inclusion of women, their gifts and talents into the life of the church and it function in the community.
The following are some interventions engaging of churches in their support of Women’s Ministries:
1. Church acknowledgement and observance of the annual General Conference Abuse Awareness – EnditNow Day.
2. EnditNow training delivered to churches and community groups.
3. Updates on GC Women’s Ministries training and resources shared with churches across the Conferences and Missions.
4. Promotion and support of the annual Women’s Emphasis Day across the BUC territory including dissemination of annual materials.
5. Promotion and support of annual Women’s Ministries Day of Prayer together with dissemination of prayer resources, and participation in prayer events.
6. Participation in Women’s Ministries programmes / initiatives across the BUC.
7. Briefing for churches on women and families experiencing trauma and available support systems to assist them.
8. Awareness raising seminars for enhancing Women’s wholistic Wellbeing.
9. National and International Seminars on Grief Recovery for women and their families.
10. Zoom training on emotional resilience for women.
11. Ongoing delivery of wellbeing awareness seminars for women and families.
12. Development of Creative Connections Craft and Creative Arts training for women developing resources for women and families in the church and community.
## **Strategic Priority 4 –** _**Resources**_
New resources:
1. Package of resources for Women’s International Day.
2. Resource packs for female students.
3. Creation of Greeting cards for women throughout their life seasons.
**----- Start of picture text -----**
Resource pack for
female students
**----- End of picture text -----**
Ongoing resources used for intervention and support:
4. Emotional Resilience for women resources disseminated.
5. Provision of leadership resources for women transitioning to supervisory positions.
6. Promotion of materials for nurture, empowerment & outreach from a wide range of authors.
**Handmade cards for life seasons women encounter**
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
**Strategic Priority 5** – _**Training**_ - Development and nurture of leaders and membership Realising the unique gifting’s and abilities of each woman, we aim to nurture and equip women to achieve their full potential in their personal lives, celebrating the contribution they bring to the lives of their families, churches and communities.
1. Abuse Awareness training delivered to Women’s Ministries leaders.
2. Abuse recovery training for Women’s Ministries Leaders establishing support groups.
3. Development of Emotional Resilience Training for BUC Women’s Ministries leaders to enable them to thrive emotionally, mentally, spiritually and relationally.
4. On line training sessions delivered on supporting families through crisis.
5. Interactive training on women’s ministries ideas for ministry.
6. Ongoing workshops undertaken with interactive exercises from the book: Women of Virtue https://lifesourcebookshop.co.uk/product/women-of-virtue.
7. Women’s Ministries Prayer and spiritual nurture support group training.
8. Training delivered on equipping women supporting families through crisis.
9. Updated list of help lines, referral agencies contacts, website details disseminated to Women Ministries leaders.
10. Facilitation of training resources and materials for GC Women’s Ministries Leadership Certificate.
11. Celebrating women in leadership making an impact, our BUC Women’s Ministries department commenced a series captioned – ‘Women positively impacting their communities’.
**Fiona Pacquette who was featured on BBC Songs of Praise and interviewed for BUC Women’s Ministries ‘Women positively impacting their communities’ series.**
## Youth Ministries
The Youth Ministries Department of the British Union Conference continued to engage in various activities to serve the young people of the British union territory during 2023. The territory comprises five areas: North England Conference, South England Conference, Irish Mission, Scottish Mission, and Welsh Mission. This report will highlight some of the ways in which programming, activities and funding have contributed to the spiritual growth, social interactions, and life skills development of the young people across the British union.
Although our primary beneficiaries are aged between 5 to 17, for those who are engaged in Adventurers and Pathfinders and aged 18 to 35 for those engaged in youth programming, there is a growing need to address the needs of those who are too old to be deemed as “Young Adults” and too young to be deemed as “Senior members.” Plans are in place to address their
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
needs in the form of a Youth Congress in the Netherland in 2024 and Mission Trips, national and international in 2024/2025.
As a charity our efforts were directed towards supporting the Pathfinders to attend the fiveyearly Trans-European Division International Camporee held in Sopron, Hungary where around 3000 Pathfinders from 22 countries within the division were in attendance. Over 1,200 of the Pathfinders in attendance were from the BUC comprising the two Conferences of South and North England, the Irish, Scottish and Welsh Missions.
The Theme was “Count Me In” and was about counting our young people in as one of God’s people and equipping them to look at themselves, about their life, and learning to ask themselves if a particular lifestyle aligns with what God desires them to be.
Our efforts were also directed to hosting the annual World Pathfinder Day on the Grounds of Stanborough Park where over 2000 Pathfinders and Adventurers from across the British Union were in attendance. The theme for the day was ‘Go with Jesus’ emphasising that we all have the responsibility of choice to decide on serving God and each person has the right to choose for themselves.
We focused on the Youth be hosting the long-awaited Youth Day of Fellowship in West Bromwich, Birmingham where the venue was filled to capacity for the morning and afternoon programme with young people from across the United Kingdom. The theme “God Restores” sought to remind young people that no matter what they have done, when they come to Him, He will always restore them back to the place where He wants them to be.
Among the highlights of the event was the investiture of a number of local church Youth Leaders who had completed the year-long training programme in Senior Youth Leadership. Youth left the event with the catch phrase, “Lord, fix my face!” which served as a reminder that we all have a face, whereby when problems or concerns, or issues are upon us, how we manage it is shown on our face!
We provided support to the Welsh Mission Youth Department who travelled over to Slovenia for their Summer camp meeting which also coincided with the worst flooding that Slovenia had received in over 100yrs. Our Youth showed their resilience in facing very difficult and changing circumstances led by the excellent team of volunteers from the Slovenia youth dept. A good time was had by all despite the devastation happening in Slovenia, their youth team looked after all of us and made sure that our time there was uplifting to the very end.
Support was given to the North England Conference through their five main categories for youth events:
1. Exercise with me: This category included workouts and exercise-based events aimed at promoting physical well-being, including: The Big 7, Athletics Day, Mountain Bike Trail ride and the four camps.
2. Pray with me: In this category, we provided evangelistic and in-reach programmes centred around prayer and spiritual growth e.g., Days of fellowship, online prayer sessions etc.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
3. Learn with me: In this category, we promoted mental and spiritual health through Bible study and training sessions e.g., Youth training programmes etc.
4. Talk with me: This category encompassed programmes which incorporated the use of counselling and mental health awareness, emphasizing a sense of community and mutual support among young people. This support took place at the training weekends and four camps we ran where we provided on-site free counselling.
5. Chill with me: Social-based events created to foster camaraderie and unity included the four camps, social meetups, and online programmes.
Left to Right: Over 25’s Camp Aberdaron; Area Youth Day, Leeds; Wales Thailand Humanitarian Project – Children’s Home.
The Scottish Mission and ADRA-UK, Glasgow Church organised a Teens' cooking contest in order to raise awareness on food waste and global warming. It just so happened that the event coincided with the International Sustainable Gastronomy Day.
**Scottish Mission & ADRA Teens’ Cooking Contest**
The Scottish Mission Youth organised a cultural trip to Rome. This trip was designed to expose young people to new experiences, history, and culture. It also promotes the development of deep and meaningful friendships among adventurous young people who share Christian values and allow memories to be created that will enrich their lives.
In 2024, the department will continue to support the Conferences and Missions and progress its own initiatives to bring collaboration and community involvement.
## Financial Review
## **Reserves Policy**
In 2023, the British Union Conference (BUC) maintained strong financial reserves, recording £52.2 million in net assets excluding pension assets. Of this, £33.5 million consists of
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
operational properties valued at historic cost, £5.1 million is allocated to restricted funds, and the remainder supports carefully managed working capital and liquidity needs.
The group’s total operating expenditure for the year was £17.4 million, against unrestricted general reserves of £47.1 million. Prudent financial management and member support have positioned the BUC for continued financial health in the years ahead.
## **Financial Activity Review**
In 2023, the BUC navigated new political and economic challenges including a cost-of-living crisis, high inflation, and political unrest. Despite this, donations and legacies—the primary income source—increased by 18%, reaching £15,030,399 compared to £12,737,680 in 2022. We express deep gratitude to our members and donors for their continued support.
The BUC leveraged its financial leadership to positively impact communities and optimise resources. In May 2023, in partnership with the Adventist Institute of Technology in Brazil, we launched the innovative 7me app in select UK churches. This app integrates members' giving histories, facilitating easy donations, and offering features such as publications and an in-app chat to foster community engagement. Following its successful trial, a UK-wide launch is planned for May 2024.
Throughout the year, we prioritised training and support for our staff and trustees, aligning with ambitious projects like "Reflecting Hope" to achieve strategic objectives. As contributions rebounded post-pandemic, the 2023 budget demonstrated flexibility, allocating resources to new initiatives, and emphasising a digital-first approach to meet modern demands.
In a transformative year, the BUC established an Asset Management Advisory to provide recommendations for diversifying assets and creating income-generating avenues, ensuring a robust and resilient future.
## **Pensions**
We continue to support the defined benefit pension plan, closed to new entrants since December 2013. Despite market volatility in 2023, the plan's assets reached £48.5 million, with obligations at £44.3 million, resulting in a £4.1 million net surplus. While this is positive, ongoing market volatility could affect the scheme’s funding position.
The recovery plan was initially set to run until 2033, but improved fund performance suggests a possible completion by 2028. The plan’s Trustees have reduced the risk profile of assets, transitioning from growth to protection assets to secure gains and prepare for potentially transferring liabilities to an external insurer.
## **Adventist Development and Relief Agency (ADRA-UK)**
ADRA-UK continued its vital work addressing needs in vulnerable regions through several notable 2023 initiatives:
1. European Union Funded Projects:
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
- _Sri Lanka Rural & Estate Communities in Creating Environmental & Nutritional Development:_ Enhancing environmental and nutritional development.
2. UK Foreign, Commonwealth and Development Office (FCDO) Funded Projects:
- _Girls Education South Sudan (GESS):_ Improving educational access for girls in South Sudan.
3. Jersey Overseas Aid Funded Projects:
- _Enhanced Rural AI Project for Smallholder Dairy Farmers in Nepal:_ Supporting advanced agricultural practices.
- _Jersey Breed-Focused Dairy Development in Zambia:_ Promoting dairy development with breed-specific focus.
In 2023, contributions totalling £177,440 enabled ADRA-UK to provide critical support in crisis situations:
- Emergency Response Operations:
- _Turkey & Syria Earthquake:_ Access to shelter, water, sanitation, and distribution of Non-Food Items (NFI) kits and cash assistance.
- _Malawi Cyclone Freddy:_ Emergency WASH assistance and agricultural support for rebuilding.
- _Horn of Africa Food Crises (Somalia & South Sudan):_ Cash assistance for food provision.
- _Sudan Refugee Crisis (South Sudan & Chad):_ Emergency WASH, cash aid, and shelter to displaced populations.
- _Morocco Earthquake:_ Distribution of WASH items, food, and shelter.
- _Afghanistan Earthquake:_ Distribution of food assistance and NFI kits.
- _Nepal Earthquake:_ Healthcare infrastructure rebuilding and distribution of winter relief kits.
- _Ukraine War (Ukraine & Slovakia):_ Humanitarian aid packages to displaced families.
- _Lebanon:_ Food assistance to displaced households in collaboration with the Protestant Foundation.
## **Stanborough Schools**
Adventist education remains a cornerstone of the BUC’s mission. The Stanborough Primary and Secondary Schools embrace diversity and inclusivity, offering a safe space for students to explore their faith while preparing for success in personal and professional spheres. The goal is to cultivate well-rounded individuals who positively impact the world.
British Union Conference continues to support both schools financially to ensure that the quality of education and pupil experiences continue to be maintained to a high standard.
## **Ireland, Scotland & Wales Missions**
The missions in Ireland, Scotland, and Wales experienced significant growth, with core tithe income increasing by 25%, 12.6%, and 27.5% respectively in 2023 compared to 2022.
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British Union Conference – Trustees’ Annual Report – Year Ended 31 December 2023
In Ireland, the church expanded with four new groups and an enhanced pastoral workforce, progressing partnerships like the Voice of Prophecy with Belfast Church.
In Scotland, a team of nine cyclists engaged with locals on the Island of Shetland, resulting in meaningful discussions about faith with 68 individuals.
In Wales, the mission provided essential community services, such as food distribution and health education, while hosting events like the Day of Fellowship in Llandrindod Wells and participating in international gatherings like the Camporee in Hungary. Pastors from all three regions attended a retreat in the Scottish countryside, fostering camaraderie and gaining insights from a guest speaker on navigating pastoral challenges.
## British Union Conference of Seventh-day Adventists Statement of Trustees’ Responsibilities
The trustees (who are also directors of British Union Conference of Seventh-day Adventists 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.)
Company law required trustees to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the charitable company and the group and of the outgoing resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- 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 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 the group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Jacques Venter Date: 30 September 2024 Executive Secretary
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Independent Auditor’s Report to the Trustees and Members of the British Union Conference of Seventh-Day Adventists for the year ended 31 December 2023
## **Opinion**
We have audited the financial statements of British Union Conference of Seventh-Day Adventists for the year ended 31 December 2023 which comprise the Group and Parent Charity’s Statement of Financial Activities, the Group and Parent Charity’s Balance Sheets, the Group Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity’s affairs as at 31 December 2023, and of its incoming resources and application of resources, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 (as amended) and regulations 6 and 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended).
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
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Independent Auditor’s Report to the Trustees and Members of the British Union Conference of Seventh-Day Adventists for the year ended 31 December 2023
## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Matters on which we are required to report by exception**
We have nothing to report in respect of the following matters where the Charities Act 2011 and Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:
- the information given in the Trustees’ Annual Report is inconsistent in any material respect with the financial statements; or
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees’ remuneration specified by law are not made; or
- we have not received all the information and explanations we required for our audit.
## **Responsibilities of trustees**
As explained more fully in the trustees’ responsibilities statement set out on page 39, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
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Independent Auditor’s Report to the Trustees and Members of the British Union Conference of Seventh-Day Adventists for the year ended 31 December 2023
In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s Responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act and appointed under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the charity’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
- Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the charity to cease to continue as a going concern.
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Independent Auditor’s Report to the Trustees and Members of the British Union
Conference of Seventh-Day Adventists for the year ended 31 December 2023
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charity.
Our approach was as follows:
- We obtained an understanding of the legal and regulatory requirements applicable to the
- charity and considered that the most significant are the Charities Act 2011, the Charity SORP, and UK financial reporting standards as issued by the Financial Reporting Council.
- We obtained an understanding of how the charity complies with these requirements by
- discussions with management and those charged with governance.
- We assessed the risk of material misstatement of the financial statements, including the risk
- of material misstatement due to fraud and how it might occur, by holding discussions with management and those charged with governance.
- We inquired of management and those charged with governance as to any known instances
- of non-compliance or suspected non-compliance with laws and regulations.
- Based on this understanding, we designed specific appropriate audit procedures to identify
- instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.
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Independent Auditor’s Report to the Trustees and Members of the British Union Conference of Seventh-Day Adventists for the year ended 31 December 2023
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
## **Use of our report**
This report is made solely to the charity's trustees, as a body, in accordance with Chapter 3 of Part 8 of the Charities Act 2011 and Section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charity and charity's trustees as a body, for our audit work, for this report, or for the opinion we have formed.
## Noe Kugetin Seth KAI?
Moore Kingston Smith LLP
Date: 30/9/2024
Statutory auditor
Moore Kingston Smith LLP is eligible to act as auditor in terms of Section 1212 of the Companies Act 2006.
Page 47
## **British Union Conference**
## **Group Statement of Financial Activities For the year ended 31 December 2023**
|Notes
**Income from:**
Donations and legacies
2
Charitable activities
3
Investment income
4
Fund-raising income
5
Other income
6
**Total**
**Expenditure on:**
Charitable activities:
7
Governance
11
**Net income/(expenditure)**
Gains/(losses) on investments
Transfers between funds
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
Actuarial gains/(losses) on defined benefit
pension scheme
28
**Net movement in funds**
Fund balances brought forward
Fund balances carried forward|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
£
£
£
12,232,929
2,832,383
15,065,312
3,501,656
428,668
3,930,324
870,049
37,457
907,506
-
35,361
35,361
-
-
-
**16,604,634**
**3,333,869**
**19,938,503**
14,017,341
3,368,171
17,385,512
94,714
-
94,714
**14,112,055**
**3,368,171**
**17,480,226**
**2,492,579**
**(34,302)**
**2,458,277**
17,422
-
17,422
(317,550)
317,550
-
-
-
(1,139,000)
-
(1,139,000)
1,053,451
283,248
1,336,699
46,014,034
4,861,876
50,875,910
*
**47,067,485**
**5,145,124**
**52,212,609**
**2023**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**|
|---|---|---|
|||£
£
£
9,991,322
2,746,358
12,737,680
3,272,408
80,639
3,353,047
1,294,640
40,222
1,334,862
-
104,209
104,209
50,282
-
50,282|
|||**14,608,652**
**2,971,428**
**17,580,080**|
|||14,882,747
2,707,218
17,589,965
75,239
-
75,239|
|||**14,957,986**
**2,707,218**
**17,665,204**|
|||**(349,334)**
**264,210**
**(85,124)**
(26,311,157)
-
(26,311,157)
131,512
(131,512)
-
.
45,000
-
45,000
27,978,000
-
27,978,000|
|||1,494,021
132,698
1,626,719
44,520,012
4,729,178
49,249,190|
|||**46,014,033**
**4,861,876**
**50,875,909**|
There were no recognised gains and losses other than those included in the statement of financial activities
Page 48
## **British Union Conference**
## **Charity Statement of Financial Activities For the year ended 31 December 2023**
|Notes
**Income from:**
Income from donations and legacies
2
Charitable activities
3
Investment income
4
Other income
6
**Total**
**Expenditure on:**
Charitable activities:
7
Governance
11
**Net income/(expenditure)**
Gains/losses on investment assets
Transfers between funds
23
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
Actuarial gains/(losses) on defined benefit
pension scheme
28
**Net movement in funds**
Fund balances brought forward at January 1
Fund balances carried forward at December 31|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
£
£
£
11,975,225
399,353
12,374,578
203,184
290,752
493,936
887,307
-
887,307
-
-
-
**13,065,716**
**690,105**
**13,755,821**
10,241,496
888,208
11,129,704
94,714
-
94,714
**10,336,210**
**888,208**
**11,224,418**
**2,729,506**
**(198,103)**
**2,531,403**
-
-
-
(317,550)
317,550
-
-
-
-
(1,139,000)
-
(1,139,000)
1,272,956
119,447
1,392,403
38,546,828
2,237,475
40,784,303
**39,819,784**
**2,356,922**
**42,176,706**
**2023**|**Unrestricted**
**Funds**
**Restricted**
**Funds**
**Total Funds**
**2022**|
|---|---|---|
|||£
£
£
9,970,110
492,520
10,462,630
344,303
-
344,303
1,326,471
-
1,326,471
50,282
-
50,282|
|||**11,691,166**
**492,520**
**12,183,686**|
|||12,947,726
428,379
13,376,105
75,239
-
75,239|
|||**13,022,965**
**428,379**
**13,451,344**|
|||**(1,331,799)**
**64,141**
**(1,267,658)**
(26,339,000)
-
(26,339,000)
156,911
(156,911)
-
45,000
-
45,000
27,978,000
-
27,978,000|
|||509,112
(92,770)
416,342
38,037,716
2,330,245
40,367,961|
|||**38,546,828**
**2,237,475**
**40,784,303**|
There were no recognised gains and losses other than those included in the statement of financial activities
Page 49
## **British Union Conference of Seventh-day Adventists**
## **Consolidated Accounts - Balance Sheet As at 31 December 2023**
||Notes||**Group**|||**Charity**||
|---|---|---|---|---|---|---|---|
|||**2023**||**2022**|**2023**||**2022**|
|||£||£|£||£|
|**Fixed Assets**||||||||
|Tangible Fixed Assets|15|33,518,645||33,617,073|29,681,956||29,704,707|
|Investment Properties|16|200,000||200,000|200,000||200,000|
|Investments|17|-||-|1,066||1,066|
|||33,718,645||33,817,073|29,883,022||29,905,773|
|**Current Assets**||||||||
|Stocks|18|1,757,181||1,769,235|130,078||133,626|
|Debtors|19|5,472,789||4,175,503|3,069,873||1,974,497|
|Investments|20|2,238,010||254,914|1,983,011||-|
|Cash at bank and in hand||11,305,035||12,284,007|8,687,222||9,422,635|
|**Total Current Assets**||20,773,015||18,483,659|13,870,184||11,530,758|
|Creditors: Amounts due within a year|21|2,058,556||1,199,250|1,356,005||426,656|
|**Net Current Assets**||18,714,459||17,284,409|12,514,179||11,104,102|
|Creditors: Amounts due after one year|22|220,495||225,572|220,495||225,572|
|Provisions for liabilities||||||||
|||220,495||225,572|220,495||225,572|
|||||||||
|**Total Net Assets**||**52,212,609**||**50,875,910**|**42,176,706**||**40,784,303**|
|**Fund balances**||||||||
|Unrestricted||47,067,485||46,014,034|39,819,784||38,546,828|
|Restricted||5,145,124||4,861,876|2,356,922||2,237,475|
|**Total Funds**|23|**52,212,609**||**50,875,910**|**42,176,706**||**40,784,303**|
Approved and authorised for issue by the Board of Trustees on ……30/09/2024…………………. and signed on its behalf by:
Wederly Aguiar Treasurer
The notes on pages 52 to 70 form part of these accounts.
Page 50
## **BRITISH UNION CONFERENCE OF SEVENTH-DAY ADVENTISTS**
## **Statement of group cash flow For the year ended 31 December 2023**
|Note
**Cash flow from operating activities**
Net cash provided by (used in) operating activities
25
**Cash flows from investing activities**
Rents, dividends and interest from investments
26
Purchase of property,plant and equipment
**Change in cash and cash equivalents in the year**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
27|**2023**
£
(1,967,610)
1,239,576
(250,940)
(978,974)
12,284,009
11,305,035|**2022**
£
629,853
1,334,862
(115,791)|
|---|---|---|
|||1,848,924
10,435,085|
|||12,284,009|
Page 51
## **British Union Conference of Seventh-day Adventists**
## **Notes to the Financial Statements For the year ended 31 December 2023**
## Accounting Policies
## 1.1 Basis of preparation
The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP), 'Accounting and Reporting by Charities' effective 1 January 2015 and applicable accounting standards, except for the method of accounting for congregational funds, referred to in note 1.16 and the incorporation of a trading subsidiary. The Statement of Financial Activity and Balance Sheet consolidate the charity and subsidiary undertakings dependent on it. The results of subsidiaries are consolidated on a line by line basis.
## 1.2 Basis of consolidation
Voluntary income by way of donations and gifts to the charity is included in full in the statement of financial activities when received. Intangible income is not included unless it represents goods or services which would have otherwise been purchased. Legacies are monitored from the time of notification to their final receipt. They are only included in the financial statements when there is sufficient evidence that the legacy will be received and the value can be measured with sufficient reliability. The charity is not able to recognise any pending legacies as conditions for recognition have not been met.
## 1.3 Going concern
The trustees have assessed whether the use of going concern is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. After making enquiries, the trustees have concluded that there a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## 1.4 Fund accounting
Restricted funds are those which are to be used for the specified purposes as laid down by the donor. Expenditure which meets these criteria is allocated to the appropriate fund. The nature of restriction is further explained in the notes to the financial statements.
Designated funds are those which have been set aside by the administration with the consent of trustees for specific anticipated purposes or events. The aim and use of each designated fund is set out in the notes to the financial statements.
General or Unrestricted funds are donations and other income received or generated for the furtherance of the objects of the charity without specified purposes and, therefore, are available as general funds.
Investment income, gains and losses are allocated to the appropriate fund.
## 1.5 Grant-making policies
The trustees allocate grants in accordance with the objects set out in the Memorandum and Articles of Association of the charitable company, which are summarised in the Trustees' Annual Report. In general, grants are made to associated charities through appropriate committee requests and policy arrangements rather than public application.
## 1.6 Incoming resources
All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.
Donated services or facilities, which comprise donated services, are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 52
## **British Union Conference of Seventh-day Adventists**
## **Notes to the Financial Statements**
## **For the year ended 31 December 2023**
## 1.7 Resources expended
All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Where costs cannot be directly attributed to particular activities they have been allocated on a basis consistent with the use of the resources.
Fundraising costs are incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and included project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Grants payable are charged in the year when the offer is made, except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
Staff costs and overhead expenses are allocated to activities on the basis of time spent on those activities. Resources expended are included in the Statement of Financial Activities on an accruals basis. All costs include value added tax where applicable.
## 1.8 Risk mitigation
The Trustees have given consideration to the major risks to which the charity is exposed and established systems or procedures in order to manage those risks. They are supported in this regard by Adventist Risk Management who create awareness of risk for the world-wide operations of the church and source cover to mitigate attendant risks.
## 1.9 Foreign Currency Translations
The British Union Conference is part of world-wide network of Seventh-day Adventists, contributing to that endeavour and being supported by it. Funds are transferred by account between organisation using a monthly internal exchange rate for interorganisational transfer, and rates determined by our Banks for external transactions. Operations in Ireland are conducted in Euro but accounted for in Sterling. Fluctuations are moderated with an exchange reserve, other than which gains and losses are immediately recognised.
## 1.10 Fixed Assets
Depreciation is provided on tangible fixed assets in order to write off each asset over its expected economic life. The rates of depreciation applied to each class of asset are:
Freehold property 1.33 - 2% Office fixtures and equipment 20 - 33% Computer equipment 20 - 33% Items of furniture and equipment costing less than £1,000 each are treated as an expense on acquisition.
## 1.11 Pension costs
Following the closure of the Seventh-day Adventist Retirement plan in December 2013, pensions are now provided in terms of the national Auto-Enrolment requirements and invested in a Group Personal Pension Plan through Legal and General. Costs relating to the former plan are now borne by the Charity.
## 1.12 Stock
Stock is valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion for fixed and variable overheads.
## 1.13 Operating leases
Rentals payable under operating leases are charged in the profit and loss account on a straight line basis over the lease term.
## 1.14 Investments
Investments are stated at market value at the balance sheet date. The Statement of Financial Activites includes the net gains and losses arising on revaluations and disposals throughout the year. Investments in subsidiaries are valued at cost less any provision for impairment.
## 1.15 Investment properties
Investment properties are included in the Balance Sheet at their open market value.
Page 53
**Notes to the Financial Statements For the year ended 31 December 2023**
## **British Union Conference of Seventh-day Adventists**
## 1.16 Accounting for local congregation funds
A sound organisational structure, good financial mangement and control have always been characteristic of the Seventh-day Adventist Church. Congregations are considered to be members of a self financing Conference (South/North England) or financially supported Mission (Ireland, Scotland & Wales). The British Union Conference (BUC) coordinates the work of these entities. The SEC and NEC are separate legal charities, and the Missions are part of the BUC charity.
There is a strong bond between the Congregations and their respective Conference or Mission. Donations in respect of tithe, Church World Mission and special offerings given by individual members have always been remitted to the Conference or Mission, as "Conference Funds". These funds belong to the Conference or Mission which administers the funds, employs and directs the ministers, and has beneficial ownership of Church Buildings.
Members also give funds specifically for the work locally and for the maintenance and upkeep of their church building. Traditionally these "Local Funds" have been held administered and accounted for locally.
Over time, the relationship between the local congregations and their respective Mission or Conference has evolved and the financial bond has strengthened. Increasingly, local congregations have remitted "Local Funds" to their Conference or Mission to administer.
Until 2011 the Local Congregations were considered to be legal entities governed by their local Church Board in accordance with the "Church Manual", and the accounts of the BUC were prepared on this basis, excluding "Local Funds". Late in 2011, legal advice was received to the effect that, on balance, Local Congregations are in effect branches, of their Conference or Mission, although in practice they operate as voluntary local self governing support groups.
The year 2011 was a period of transition between the situation pertaining for many decades when a local congregation was considered as independently accountable in respect of local funds, and the newly evolved situation where they are financially and legally part of the BUC.
The Trustees recognise that the Charities (Accounts and Reports) Regulations 2008 require the charities accounts to comply with the Statement of Recommended Practice (SORP), "Accounting and Reporting by Charities" effective 1 January 2015. This requires the accounts of the reporting charity to included in its own accounts the accounts of branches which are not separate legal entities.
In these financial statements "Local funds" remitted to and administered by the conference are included as Incoming Resources and Expenditures of the Conference. These funds held by the conference are disclosed separately as funds restricted to the use of the local congregations.
Donations retained and administered locally have not been included in these financial statements since the Trustees do not administer these funds. Donors participate in the appointment and governance of the church at all levels, and anticipate transparency appropriate to their expectations. In the view of the Trustees, consolidation of these funds would serve to confuse the donors' understanding. There are 56 local congregations directly affiliated to the Missions.
Accounts in respect of Charitable funds donated by members of these local congregation and administered by local funds treasurers have always been prepared and presented annually to the local congregation. There has also long been in place a program for Independent Examination of those local funds by the Conference or Mission. It was estimated that for 2023 total resources administered locally are in the region of £737,000.
## 1.17 Accounting for the Seventh-day Adventist Church in the Republic of Ireland
These Financial Statements include accounts and transactions relating to the Irish Mission and its registered charity 'The Seventh-day Adventist Church in Ireland' in the Republic of Ireland. Statements audited for the Irish Regulator are extracted from these combined Financial Statements in Euro Currency for the purpose of transparency and compliance in that jurisdiction.
Page 54
## **British Union Conference of Seventh-day Adventists**
## **Notes to the Financial Statements**
**For the year ended 31 December 2023**
## 1.18 Financial instruments
## a. Cash and cash equivalents
Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.
## b. Debtors and creditors
Debtors and creditors receivable or payable within one year of the reporting date are carried at their at transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.
## 1.19 Critical accounting estimates and judgments
In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.
The following judgements and estimates have had the most significant effect on amounts recognised in the financial statements:
The Charity makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors,Trustees consider factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience.
The annual depreciation charge for fixed assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets. See note 15 for the carrying amount of the property, plant and equipment.
Page 55
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**2**
**Group: Income from donations and legacies**
Members in Ireland, Scotland and Wales
Conference support in England
General Conference of Seventh-day Adventists
Conferences for past pension deficits
Donated assets
Tax recoverable on Gift Aid donations
**Subtotal of base donations**
Donations
Legacies
Grants
**Subtotal of other donations**
**Total income from donations and legacies**
**Charity: Income from donations and legacies**
Members in Ireland, Scotland and Wales
Conference Support in England
General Conference of Seventh-day Adventists
Conferences for past pension deficits
Donated assets
Tax recoverable on Gift Aid donations
**Subtotal of base donations**
Donations
Legacies
Grants
**Subtotal of other donations**
**Total income from donations and legacies**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
2,879,568
2,879,568
4,420,371
-
4,420,371
746,626
114,843
861,469
3,939,216
-
3,939,216
-
-
-
187,583
-
187,583
12,173,364
114,843
12,288,207
(110,459)
1,060,082
949,623
133,000
-
133,000
37,024
1,657,458
1,694,482
59,565
2,717,540
2,777,105
12,232,929
2,832,383
15,065,312
2,879,568
-
2,879,568
4,420,371
-
4,420,371
483,866
114,843
598,709
3,939,216
-
3,939,216
-
-
-
139,970
-
139,970
11,862,991
114,843
11,977,834
(22,534)
192,475
169,941
1,000
1,000
133,768
92,035
225,803
112,234
284,510
396,744
.
11,975,225
399,353
12,374,578
**2023**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
2,352,390
-
2,352,390
3,936,618
-
3,936,618
417,607
443,862
861,469
3,020,692
-
3,020,692
40,000
-
40,000
145,739
41,658
187,397
**2022**|
|---|---|---|
|||9,913,046
485,520
10,398,566|
|||1,449
974,065
975,514
76,827
7,000
83,827
-
1,279,773
1,279,773|
|||78,276
2,260,838
2,339,114|
||||
|||9,991,322
2,746,358
12,737,680|
|||2,352,390
-
2,352,390
3,936,618
-
3,936,618
229,458
387,806
617,264
3,020,692
-
3,020,692
40,000
-
40,000
145,739
-
145,739|
|||9,724,897
387,806
10,112,703|
|||102,152
97,714
199,866
-
7,000
7,000
183,061
-
183,061|
|||285,213
104,714
389,927|
||||
|||10,010,110
492,520
10,502,630|
Page 56
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**3**
**Incoming Resources from**
**charitable activities**
**Group**
Church Ministry
Publishing
Education
Humanitarian Aid and Welfare
**Total Charitable Income**
**Charity**
Church Ministry
**Total Charitable Income**
**4**
**Investment Income**
**Group**
Locally listed investments
Return on local cash
**Charity**
Return on local cash
**5**
**Fundraising Income**
**Group**
Public Collection for Humanitarian
Relief
**Charity**
Public Collection for Humanitarian
Relief
**6**
**Other Incoming Resources**
**Group**
Gain/(loss) on sale of assets
**Total Other Income**
**Charity**
Gain/(loss) on disposal of assets
**Total Other Income**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
214,729
290,752
505,481
2,003,763
2,003,763
1,283,164
-
1,283,164
-
137,916
137,916
3,501,656
428,668
3,930,324
203,184
290,752
493,936
203,184
290,752
493,936
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
-
37,457
37,457
870,049
870,049
870,049
37,457
907,506
887,307
887,307
887,307
-
887,307
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
-
35,361
35,361
-
-
-
**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
**2023**
**2023**
**2023**
**2023**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
344,304
344,304
1,904,233
1,904,233
1,023,871
-
1,023,871
-
80,639
80,639
**2022**|
|---|---|---|
|||3,272,407
80,639
3,353,047|
|||344,303
-
344,303|
|||344,302
-
344,303|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
-
9,507
9,507
1,294,640
30,715
1,325,355
**2022**|
|||1,294,640
40,222
1,334,862|
|||1,326,471
-
1,326,471|
|||1,326,471
-
1,326,471|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
-
104,209
104,209
**2022**|
|||-
-
-|
|||**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
50,282
-
50,282
**2022**|
|||50,282
-
50,282|
|||50,282
-
50,282|
|||50,282
-
50,282|
Page 57
## **British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
|**7**
**Expenditure by Charitable Activity**
**Summary by fund type**
**Group**
Church Ministry
Education
Publishing
Humanitarian Aid & Welfare
Objectives in other geographical areas
Retirement responsibilities
**Total Charitable Expenditure**
**Charity**
Church Ministry
Education
Humanitarian Aid & Welfare
Objectives in other geagraphical areas
Retirement responsibilities
**Total Charitable Expenditure**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
4,774,171
566,631
5,340,802
2,652,090
169,368
2,821,458
2,446,510
39,947
2,486,457
417,946
2,479,963
2,897,909
97,953
112,262
210,215
3,628,672
-
3,628,672
14,017,341
3,368,171
17,385,512
4,364,827
566,631
4,931,458
1,807,713
169,368
1,977,081
342,331
39,947
382,278
97,953
112,262
210,215
3,628,671
3,628,671
10,241,496
888,208
11,129,704
**2023**|**Unrestricted**
**Restricted**
**Total**
**Funds**
**Funds**
**Funds**
**£**
**£**
**£**
7,749,821
291,152
8,040,973
2,796,389
2,796,389
1,971,293
1,971,293
343,063
2,316,938
2,660,001
82,715
99,128
181,843
1,939,466
-
1,939,466
**2022**|
|---|---|---|
|||14,882,747
2,707,218
17,589,965|
|||8,207,724
291,152
8,498,876
2,274,977
-
2,274,977
442,845
38,099
480,944
82,715
99,128
181,843
1,939,466
-
1,939,466|
|||12,947,726
428,379
13,376,105|
Page 58
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
## **8 Analysis of Resources by Activity**
|**Group**
Church Ministry
Education
Publishing
Humanitarian Aid and Welfare
Objectives in other geagraphical areas
Retirement responsibilities
Church Ministry
Education
Publishing
Humanitarian Aid and Welfare
Objectives in other geographical areas
Retirement responsibilities|**Grant**
**Activities**
**Support**
**Total**
**Funding of**
**Directly**
**Costs**
**Expense**
**Activities**
**Undertaken**
**£**
**£**
**£**
**£**
254,948
4,131,933
953,921
5,340,802
520,459
1,756,203
544,796
2,821,458
-
2,382,078
104,379
2,486,457
1,200,397
1,540,528
156,984
2,897,909
210,215
-
-
210,215
611,446
3,017,226
-
3,628,672
**2023**|
|---|---|
||2,797,465
12,827,967
1,760,080
17,385,512|
||**Grant**
**Activities**
**Support**
**Total**
**Funding of**
**Directly**
**Costs**
**Expense**
**Activities**
**Undertaken**
**£**
**£**
**£**
**£**
291,860
3,444,678
4,304,435
8,040,973
357,897
1,759,963
678,529
2,796,389
-
1,678,292
293,001
1,971,293
348,017
1,716,540
595,444
2,660,001
181,843
-
-
181,843
132
328,064
1,611,270
1,939,466
**2022**|
||1,179,749
8,927,537
7,482,679
17,589,965|
|**Charity**
Church Ministry
Education
Humanitarian Aid and Welfare
Objectives in other geographical areas
Retirement responsibilities
Church Ministry
Education
Humanitarian Aid and Welfare
Objectives in other geographical areas
Retirement responsibilities|**Grant**
**Activities**
**Support**
**Total**
**Funding of**
**Directly**
**Costs**
**Expense**
**Activities**
**Undertaken**
**£**
**£**
**£**
**£**
188,468
4,374,982
368,008
4,931,458
1,047,446
243,055
686,581
1,977,081
118,779
243,055
20,445
382,278
210,215
-
-
210,215
611,446
387,654
2,629,571
3,628,671
**2023**|
|---|---|
||2,176,354
5,248,745
3,704,605
11,129,704|
||**Grant**
**Activities**
**Support**
**Total**
**Funding of**
**Directly**
**Costs**
**Expense**
**Activities**
**Undertaken**
**£**
**£**
**£**
**£**
291,889
3,652,702
4,554,284
8,498,876
1,152,897
202,928
919,152
2,274,977
25,000
202,928
253,016
480,944
181,843
-
-
181,843
132
328,064
1,611,270
1,939,466
**2022**|
||1,651,761
4,386,622
7,337,722
13,376,105|
Page 59
## **British Union Conference**
## **Notes to the Financial Statements**
## **For the year ended 31 December 2023**
## **8 Analysis of non-grant expenditure by Charitable Activity**
|**Group**
Church Ministry
Education
Publishing
Humanitarian Aid & Welfare
Former Pension Support
Church Ministry
Education
Publishing
Humanitarian Aid & Welfare
Former Pension Support
**Charity**
Church Ministry
Education
Humanitarian Aid & Welfare
Former Pension Support
Church Ministry
Education
Humanitarian Aid & Welfare
Former Pension Support|**Staff Costs**
**Depreciation**
**Other Costs**
**Total**
**£**
**£**
**£**
**£**
2,607,236
189,819
2,288,799
5,085,854
1,501,307
121,100
678,592
2,300,999
844,922
26,033
1,615,502
2,486,457
532,185
12,417
1,152,910
1,697,512
379,024
-
2,638,202
3,017,226
**2023**|
|---|---|
||5,864,674
349,368
8,374,005
14,588,047|
||**Staff Costs**
**Depreciation**
**Other Costs**
**Total**
**£**
**£**
**£**
**£**
2,385,987
169,858
5,193,268
7,749,113
1,539,630
59,290
839,572
2,438,492
701,228
18,663
1,251,402
1,971,293
250,536
11,299
2,050,149
2,311,984
320,523
-
1,618,811
1,939,334
**2022**|
||5,197,904
259,109
10,953,203
16,410,216|
||**Staff Costs**
**Depreciation**
**Other Costs**
**Total**
**£**
**£**
**£**
**£**
2,760,603
200,984
1,781,402
4,742,990
153,367
11,166
765,103
929,635
153,367
11,166
98,967
263,499
379,023
-
2,638,202
3,017,225
**2023**|
||3,446,360
223,316
5,283,674
8,953,350|
||**Staff Costs**
**Depreciation**
**Other Costs**
**Total**
**£**
**£**
**£**
**£**
2,814,807
179,849
5,212,331
8,206,987
156,378
9,992
955,710
1,122,080
156,378
9,992
289,574
455,944
320,523
-
1,618,811
1,939,334
**2022**|
||3,448,086
199,832
8,076,426
11,724,344|
Page 60
## **British Union Conference**
**Notes to the Financial Statements For the year ended 31 December 2023**
## **9 Analysis of grants**
|**10 **|**Grants to individuals**
Group - Education Grants & Support
Charity - Education Grants & Support
**Grants to institutions**
**Name of Institution / grant**
Stanborough School
Newbold College
Adventist Development & Relief Agency
South England Conference
North England Conference
General Conference of Seventh-day Adventists
Other grants to Church Entities
Retirement Fund
**Total Institutional Grants**
**Total Grants**
**Governance costs**
Audit costs
Trustee expenses|**Grant description**
Educational Need
Educational Need
Humanitarian Aid
General Operations
General Operations
General Operations
General Operations
Past pension deficit|**Number of**
**Beneficiaries**
**Total**
**£**
108
294,018
108
294,018
**Group**
**Charity**
**£**
**£**
-
526,987
226,441
226,441
1,200,397
118,779
27,226
27,226
12,000
12,000
210,215
210,215
215,722
149,242
611,446
611,446
2,503,447
1,882,336
2,797,465
2,176,354
**Group**
**Charity**
**£**
**£**
78,713
78,713
16,001
16,001
94,714
94,714
**2023**
**2023**
**2023**|**Number of**
**Beneficiaries**
**Total**
**£**
81
123,941
81
123,941
**Group**
**Charity**
**£**
**£**
-
795,000
233,956
233,956
348,017
25,000
114,000
114,000
77,750
77,750
181,843
181,843
100,110
100,139
132
132
**2022**
**2022**|
|---|---|---|---|---|
|||||1,055,808
1,527,820|
||||||
|||||1,179,749
1,651,761|
|||||**Group**
**Charity**
**£**
**£**
59,238
40,505
16,001
34,734
**2022**|
|||||75,239
75,239|
Page 61
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**11**
**Net resources expended**
**Total**
**2023**
This is stated after charging:
**£**
Depreciation of tangible fixed assets:
349,368
Reimbursement of expenses to trustees
24 trustees (average) - 24 trustees in 2021
16,001
Fees payable to the charity's auditor
for the audit of the annual accounts
78,713
**12**
**Staff Costs**
**Total**
**2023**
**£**
Staff costs were as follows:
Wages and Salaries
4,442,556
Social Security Costs
435,038
Other pension Costs
987,080
5,864,674
**2023**
**no**
The average number of employees during the year
120
None received remuneration amounting to more than £60,000 during the year
**13**
**Trustees' remuneration**
**2023**
**£**
Emoluments paid to 10 employed trustees (average) - 2022: 9 trustees
Key management
165,381
Other trustees
327,490
492,871
During the year retirement benefits were accruing to
10 trustees (2022: 9) in respect of pension schemes
**14**
**Other Finance Income**
**2023**
**£**
Return on pension scheme assets
618,758
Interest on pension scheme liabilities
(2,081,000)
(1,462,242)|**Total**
**2022**
**£**
259,109
16,001
59,238
**Total**
**2022**
**£**
3,934,065
421,905
883,075|
|---|---|
||5,239,045|
||**2022**
**no**
120|
||**2022**
**£**
156,890
288,187|
||445,077|
||**2022**
**£**
(24,981,000)
(1,242,000)|
||(26,223,000)|
Page 62
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**15**
**Tangible Fixed Assets**
**Group Cost**
As at 01 January
Additions
Disposals
As at 31 December
**Depreciation**
As at 01 January
Charge for Year
On Disposals
As at 31 December
**Net Book Value**
As at 01 January
As at 31 December
**Charity Cost**
As at 01 January
Additions
Disposals
As at 31 December
**Depreciation**
As at 01 January
Charge for Year
On Disposals
As at 31 December
**Net Book Value**
As at 01 January
As at 31 December|**Freehold**
**Churches**
**Operational**
**Other**
**Total**
**Property**
**& Schools**
**Equipment**
**Fixed Assets**
33,060,779
5,398,021
1,869,664
21,590
40,350,054
202,895
-
48,045
-
250,940
-
-|
|---|---|
||33,263,674
5,398,021
1,917,709
21,590
40,600,994|
||3,805,020
1,199,292
1,728,669
-
6,732,981
316,473
-
32,895
-
349,368
-
-|
||4,121,493
1,199,292
1,761,564
-
7,082,349|
||29,255,759
4,198,729
140,995
21,590
33,617,073|
||29,142,181
4,198,729
156,145
21,590
33,518,645|
||27,128,759
5,398,021
696,276
33,223,056
200,565
-
-
-
200,565
-
-
-|
||27,329,324
5,398,021
696,276
-
33,423,621|
||1,655,187
1,199,292
663,870
-
3,518,349
99,931
109,539
13,846
-
223,316
-
-
-|
||1,755,118
1,308,831
677,716
-
3,741,665|
||25,473,572
4,198,729
32,406
-
29,704,707|
||25,574,206
4,089,190
18,560
-
29,681,956|
Included in the Freehold Property value is £20,495,000 which represents our pledge on contingent assets in favour of the Seventh-day Adventist Retirement Plan.
The pledged properties are valued biennially to meet the regulatory needs of the Pension Protection Fund. The PPF requires asset value of at least 140% cover of the pension deficit under their criteria.
Page 63
## **British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
|**16**
**Investment Property**
The Group:
Market Value at January 1, 2023
Net investment (loss)/gain
Market value at December 31, 2023|**2023**
**2022**
£
£
200,000
155,000
-
45,000
200,000
200,000
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
200,000
155,000
-
45,000|
|||200,000
200,000|
The valuation was undertaken on March 13, 2013 by Lawton Prior & Mecklenburgh a firm of chartered surveyor
|**17**
**Fixed Asset Investments**
Investments in charitable subsidiary:
Stanborough Press Ltd at original cost|**2023**
**2022**
£
£
-
-
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
1,066
1,066|
|**18**
**Stocks**
Departmental supplies
Inventory of goods for sale|**2023**
**2022**
£
£
130,078
133,626
1,627,103
1,635,609
1,757,181
1,769,235
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
130,078
133,626
-
-|
|||130,078
133,626|
Page 64
## **British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
|**19**
**Debtors**
**Due after more than one year**
Trade debtors
Loans owed by group undertakings
Loans owed by related charities
Loans owed by employees
**Due within one year**
Trade debtors
Loans owed by group undertakings
Other amounts owed by group entities
Loans owed by related charities
Other amounts owed by related charities
Accrued Income
Prepayments
Employees
Other Receivables
**Total**
**20**
**Current Asset Investments**
Listed investments
Other investments|**2023**
**2022**
£
£
951,950
834,465
-
-
38,787
105,836
42,025
87,478
1,032,762
1,027,779
1,938,810
1,754,102
-
-
48,897
100,091
118,133
2,255,377
824,194
2,177
47,058
86,998
51,417
56,574
56,668
-
247,255
4,440,027
3,147,724
5,472,789
4,175,503
**2023**
**2022**
£
£
108,030
93,192
2,129,980
161,722
2,238,010
254,914
**Group**
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
-
-
-
-
147,544
226,593
42,025
87,478|
|||189,569
314,071|
|||352,424
272,991
-
10,582
112,091
136,133
2,304,274
1,120,346
2,177
47,058
53,395
22,534
55,943
50,782
-
-|
|||2,880,304
1,660,426|
|||3,069,873
1,974,497|
|||**Charity**|
|||**2023**
**2022**
£
£
-
-
1,983,011
-|
|||1,983,011
-|
Page 65
## **British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
## **21 Creditors: Amounts falling due within one year**
|Bank Loans and Overdrafts
Suppliers
Advances for charitable activities
Due to associated charities
Due to local congregations
Employees
Accrued expenses
Deferred income
Agency/Trust Accounts
Taxes payable
Other Creditors|**2023**
**2022**
£
£
17,328
-
487,122
463,002
88,264
85,295
558,622
87,091
3,742
20,875
43,468
31,767
450,376
289,044
25,067
19,976
98,289
52,035
111,359
-
174,919
150,165
2,058,556
1,199,250
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
17,328
-
-
-
-
-
814,421
82,450
3,742
20,875
56,825
31,767
260,056
194,603
19,338
4,667
-
1,140
111,359
-
72,936
91,154|
|||1,356,005
426,656|
## **22 Creditors: Amounts falling due after one year**
|Deferred income
Returnable deposits on retirement
properties|**2023**
**2022**
£
£
30,971
34,161
189,524
191,411
~~189 524~~
~~191 411~~
220,495
225,572
**Group**|**Charity**|
|---|---|---|
|||**2023**
**2022**
£
£
30,971
34,161
189,524
191,411
|
|||~~189 524~~
220,495
225,572|
Of which amounts falling due after one year, not wholly payable within 5 years
Repayable other than by instalments 90,024 123,264 90,024 123,264 `
Page 66
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**23**
**Statement of Funds (Group)**
**Designated Funds**
Invested in Property
Property Revauation
Voted Provision for Buildings
Revolving Investments
Retirement Facilities
Other Program Funds
**Total Designated Funds**
**General Funds**
Tithe Fund
Other General Funds
Pension Deficit
**Total General Funds**
**Total Unrestricted Funds**
**Restricted Funds**
Humanitarian Development and Relief
Donations for World Missions
Communication in Britain & Ireland
Legacy funds
Local Congregational Funds
Funds donated for Welfare
Funds for Educational Support
**Total Restricted Funds**
**Total Funds**|**Brought**
**Incoming**
**Resources**
**Transfers**
**Carried**
**Forward**
**Resources**
**Expended**
**In / Out**
**Forward**
**£**
**£**
**£**
**£**
**£**
13,122,073
(349,368)
250,940
13,023,645
20,495,000
20,495,000
860,844
2,826
(378,372)
438,025
923,323
500,000
500,000
190,624
(81,886)
(107,197)
1,541
751,841
99,741
(290,294)
149,172
710,460|
|---|---|
||35,920,382
102,567
(1,099,920)
730,940
35,653,969|
||(2,761,546)
7,726,989
(4,761,156)
(1,706,016)
(1,501,729)
12,855,198
8,792,500
(9,389,979)
657,526
12,915,245
-
-|
||10,093,652
16,519,489
(14,151,135)
(1,048,490)
11,413,516|
|||
||46,014,034
16,622,056
(15,251,055)
(317,550)
47,067,485|
||2,419,072
2,643,764
(2,479,963)
2,582,873
-
112,262
(112,262)
-
1,205,260
295,737
(369,711)
9,273
1,140,559
205,329
205,329
1,003,600
150,867
(196,920)
136,334
1,093,881
26,342
18,809
(39,947)
15,778
20,982
2,273
112,430
(169,368)
156,165
101,500|
||4,861,876
3,333,869
(3,368,171)
317,550
5,145,124|
|||
||50,875,910
19,955,925
(18,619,226)
-
52,212,609|
Page 67
## **British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
|**23**
**Statement of Funds (Charity)**
**Designated Funds**
Invested in Property
Property Revauation
Voted Provision for Buildings
Revolving Investments
Retirement Facilities
Other Program Funds
**Total Designated Funds**
**General Funds**
Tithe Fund
Other General Funds
**Total General Funds**
**Total Unrestricted Funds**
**Restricted Funds**
Donations for World Missions
Communication in Britain & Ireland
Local Congregational Funds
Funds donated for Welfare
Funds for Educational Support
**Total Restricted Funds**
**Total Funds**|**Brought**
**Incoming**
**Resources**
**Transfers**
**Carried**
**Forward**
**Resources**
**Expended**
**In / Out**
**Forward**
**£**
**£**
**£**
**£**
**£**
9,209,708
(223,316)
200,564
9,186,956
20,495,000
20,495,000
860,844
2,826
(378,372)
438,025
923,323
500,000
500,000
190,624
(81,886)
(107,197)
1,541
751,841
99,741
(290,294)
149,172
710,460|
|---|---|
||32,008,017
102,567
(973,868)
680,564
31,817,280|
||(2,761,546)
7,726,989
(4,761,156)
(1,706,016)
(1,501,729)
9,300,357
5,236,160
(5,740,186)
707,902
9,504,233|
||6,538,811
12,963,149
(10,501,342)
(998,114)
8,002,504|
|||
||38,546,828
13,065,716
(11,475,210)
(317,550)
39,819,784|
||-
112,262
(112,262)
-
1,205,260
295,737
(369,711)
9,273
1,140,559
1,003,600
150,867
(196,920)
136,334
1,093,881
26,342
18,809
(39,947)
15,778
20,982
2,273
112,430
(169,368)
156,165
101,500|
||2,237,475
690,105
(888,208)
317,550
2,356,922|
|||
||40,784,303
13,755,821
(12,363,418)
-
42,176,707|
Page 68
## **British Union Conference**
## **Notes to the Financial Statements For the year ended 31 December 2023**
|**24**
**Analysis of net assets between funds**
Unrestricted
Funds
£
Tangible fixed assets
33,518,645
Investment property
200,000
Current Assets
15,627,891
Creditors due within one year
(2,058,556)
Creditors due in more than one year
(220,495)
**Total Funds**
47,067,485
**25**
**Net cash flow from operating activities**
Net incoming resources before revaluations
Adjustments to remove non-cash items:
Returns on investments & servicing of finance
Depreciation of tangible fixed assets
Provision for bad debts
Deficit / Surplus on disposal of fixed assets
Unrealised loss/(gain) on investments
Changes in working capital:
(Increase) / Decrease in stocks
(Increase) / Decrease in debtors
Increase / (Decrease) in creditors
Increase / (Decrease) in Pension Liability
**26**
**Analysis of cash flows from investing activities**
**Dividends, interest and rents from investments**
Rents, dividends and interest from investments
Interest paid
**Net cash inflow from returns on investments and servicing of finance**
**27**
**Analysis of cash and cash equivalents**
Cash at bank and in hand
Deposits treated as liquid resources|Restricted
Funds
£
-
-
5,145,124
-
-
5,145,124|Total
**2023**
£
33,518,645
200,000
20,773,015
(2,058,556)
(220,495)
52,212,609
**2023**
**£**
1,336,699
(1,239,576)
349,368
(51,671)
-
(1,983,096)
12,054
(1,245,615)
854,227
-
(1,967,610)
**Total**
**2023**
**£**
1,239,576
-
1,239,576
4,687,825
6,617,210
11,305,035|Total
**2022**
£
33,617,073
200,000
18,483,659
(1,199,250)
(225,572)|
|---|---|---|---|
||||50,875,910|
||||**2022**
**£**
1,626,719
(1,334,862)
269,134
16,361
250,924
(27,867)
(94,550)
323,167
(399,173)|
||||629,853|
||||**Total**
**2022**
**£**
1,334,862
-|
||||1,334,862|
||||6,064,078
6,219,931|
||||12,284,009|
Page 69
**British Union Conference Notes to the Financial Statements For the year ended 31 December 2023**
## **28 Related party transactions**
The charity is affiliated to the General Conference of Seventh-day Adventists (a USA non-profit organisation), whose divisional office, the Trans-European Division, is at 119 St Peter's Street, St Albans, Herts AL1 3EY
## Regional conferences affiliated to the charity are:
North England Conference of Seventh-day Adventists, 22 Zulla Road, Nottingham, NG3 5DB South England Conference of Seventh-day Adventists, 25 St Johns Road, Watford, WD17 1PY The charity has tithe-sharing agreements with each of these associated charities.
|Tithe-sharing grants received
Tithe-sharing grants made
Tithe-sharing grants received for pension deficit
Other Grants Received
Other Grants made
Amounts due to charity < 1 year
Loans due to charity < 1 year
Loans due to charity > 1 year
Amounts due by charity < 1 year|**General**
**Conference**|**North England**
**Conference**|**South England**
**Conference**|**2023**|**2022**|
|---|---|---|---|---|---|
||£
388,188
322,472
421,989
64,316
-|£
1,339,275
892,850
12,000
65,266
34,937
198,885|£
3,081,096
2,054,064
27,226
1,873,435
20,825
17,850
-|£
4,808,559
322,472
2,946,914
421,989
39,226
1,937,751
86,091
52,787
198,885|£
4,324,424
423,128
2,892,824
229,458
191,750
682,020
88,133
47,703
-|
## **29 Principal Subsidiaries:**
## **Company**
The Stanborough Press Ltd Alma Park Road, Grantham, Lincolnshire
Adventist Development & Relief Agency Garston, Watford, Hertfordshire Seventh-day Adventist Association Ltd Garston, Watford, Hertfordshire
Stanborough School Garston, Watford, Hertfordshire
**Country Shareholding Description** Charity No. 235245 UK 100% Publishing and distribution of Company No. 41819 Christian literature Trustees are appointed by the BUC executive committee Charity No. 1074937 UK N/A Humanitarian Aid Scottish No. 37726 Trustees are appointed by the BUC executive committee Charity No. 209780 UK N/A Titular holder of property Company No. 89953 Support of local congregations Trustees are appointed by BUC executive committee Unincorporated UK N/A Christian education at primary and secondary levels Majority of trustees are appointed by the BUC executive committee
Charity No. 1074937 UK Scottish No. 37726 Charity No. 209780 UK Company No. 89953 Unincorporated UK
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