South England Conference of Seventh-day Adventists Regi8torèd Charlty No (England and Wal•s): 1045587 Annual Report and Consolidated Financial Statements for the year ended 31 December 2021 South England Conference of Seventh-day Adventists Contents Pag• Tru•t•es R•f•rgnc• and admlnlstratlw d•tallg of th• Ch•rlty and 4dvl••rn Tru•t••8' r•port Ind•pend•nt audttor'a report h•rlly Stat•m•nt of fin*nclal actlvStl•8 12 Group 8tat•ment of Ilnanclll •ctlvltlo8 13 Bilanc• •hMt 14 Not•• to th• flnancl•l 8tatom•nt• 10 South England Conference of Seventh-day Adventists Trustees Pastor Emmanuel Osei Ichaimianl (Executive Secretary) ITie8surerl Pastor Douglas W Mccormac Mrs Candy Layson Mrs. Esther Aryee Poslor Anlhony Fuller Mrs. Abig8il Wright Mg Judy Clements Mr Kwa81 Dankwa Mr W8yne Er89mus M5 Julila Francols Ms Natallg Henry Mr fhvayne Lawson Ms Nomsa Maphango Pastor Samuel Ouodlo Pastor Sorln Pelrof (Resigned 22 May 20221 {Reslgned 12 December 20211 Pastor Mlchael S81mon Ms l$ha Scoll IReslgned 24 January 2022) Ms Abigail Wright- Stephenson Pastor Bemard Akakpo Pastor Hezron Adingo Mr. Grisl Wilbur Mutambara {Appointed 19 Septembér 2021 } (Appolnled 12 Decembèr 2021) IAppo5nled 3 Apdl 20221 (Appolnled 2 May 2022) Mrs Allson 81ackburn Postor Bernle Holford Pastor Harrlson Mburani Pago 1 South England Conference of Seventh-day Adventists Reference and Administrative Details of the Charity and List of Advisors Charity numb•r 1045587 Regist•r•d Offlc• 25 Sl John's Road Watford Hertfordshire WD171PZ Bank•rn HSBC Bank plc 73 High Street Wallord Hertfordshire WD17 4RB Sollcltorl Anthony Colllns Sollcllors 134 Edmund Sireel Blimlngh8m Wesl Mldlands B3 2ES AudStorn Moore Kingston Smllh LLP 4 Victori8 Square Sl Albans Hertfordshire AL13TF Employm•rrt Ad¥l•or Cllallon PIC Cllalbon Hou58 1 Macclesfleld Road Wllmslow SK9 1BZ P898 2 South England Conference of Seventh-day Adventists Trustees, Report for the year ended 31 December 2021 The Trustees of South England Conference of Sevenlh4Iay Advenusls present this report for the year ended 31 st December 2021 together with the consolidated charlty accounts, which have been audited by Moore Kingston Smith LLP. This Trustees, Report is nol only lo fulfil the leg81 and st81ulory requiremgn15. bul it Is Intended lo explain the aclivitles and future plans ol thls charfly. The dominant theme Gomlng out of our report this year is one of recovery, In Ih8t we found our5elve5 Starbng lo recover from the Imp8cI of CovSd-19. with some sense of normallty beginning to relum and the end of lockdowns and covid restrictions allowin9 Ihlngs we had missed in the prevlous ￿e1ve months lo return. The South England Conference through il many aclivities, events and congregalbons continue lo sarve the wider public each year and we are graleful lo all our members. volunteers and 8mployges who conllnue lo make this possible 8aGh and every d8y. Chlldren's Mlnlstry Wlth the continued uncertalnty over the slate of public health tho Children's Mlnlslries Oepartmenl ICMDI remained mlndful of Ils wide-r8nglng responslbllity 10 8UPPOrt wheie possible. chlldren and their guardians faclng serious challenges lo Ihelr overall mental wellbeing from thg impact of the p8ndemlc, The CMD began the year 2021 wlth ￿40 powerful 8nd well recelved awareness 88mlnars, namely. Helping Children Balance Ihelr Emotions, and Lovlng Discipline. To bioaden accesslbllily. the CMD conllnued to produce and delSver ils programs vlrtU8lly and streamed thom through mullSple Chanr￿lS and social medl# plBtfomis. ThSs signlllcanlly Increased the volume 8nd diversity of children reached. A new Easter productlon. And a bespoke chlldren's program for the Conference's annual C8mp Meellng, as well as the annu81 summer flagship- Vacation Bible School - were 8mong the outputs delivered lo reinforce 5pldlual growth. Their Snleraclive nature en8bles chlldren lo display their musical and thespian lalenls. The Departmenl 8ekno1￿8dg8d Orphans and Vulnerable Children's Day where the Director led 8 discussion wllh a panel ol chlld proleclion profe551onals and experts in school eduealion, and a paedialric health practilloner. on the church's response lo God's call lo care for Orphans 8nd Vvlner8ble Children. The Incre8sSng prev8lence of child 8buse necessilaled tho dellvery of ￿gUlar Safeguarding Iraining. More Ihan eight hundre¢J indivlduals registered lo allend Ihese progr8ms. Church Growlh and Ad￿Tht Ml88lon The Department re18ins ils posilion as B resourcing and equipping agent wllhln the conference. Like 2020, 2021 experienced continued COVID challenges. howev8r ad8plalion lo new circumstances meant that many of Ihg communlty-b8sed events and inler8clions were re-eslablishing themselves through dbgilal platforrns and other creative ways of gathering. The regular reglme of leachlnG, preaching. 5eminor and Iralnlng weekends resumed, however, Inrfjerson galherlng remained curtailed. Through the support offered by Ihls department, local congreg8Uons continue lo promote the physical, mental Bnd spiritual well-bebng of thelr local communllles as 8 demonstrab'on of our 1811h and mission. Through the Church Plants and Groups assoclaled with this Department we have.. Offered physic81 and online spaces for community lo g8ther for interaction, worshlp and communily-building. Worshlp continues in various hybdd lonlbne and in-personl foms to accommodate 5hifls in the dynamics of the worshlpping communS1ies over the past 2 years. Opportunits'es lo loam about Christian faith through serTr￿n5, study COUT8es and inlera¢live Small groups. P8ge 3 South England Conference of Seventh-day Adventists Trustees, Report for the year ended 31 December 2021 Various Chrlslian ethos clubs that normally operate from the local church building continue to use online p18tforms 8s part of a hybrid form of gathering. In this way groups 8S teens, youths, senior citizens, parents and toddlers. single mums. have continued lo have a measure of support in Ih85e dlfficull limes. Through the support offered by this department, local congregations continue to promote the physical, mental and spiritual well-belng of Iheii local communities 05 8 demonstration of our 1811h and mission. Community Sgrvlces Community Swvices conb'nues lo be 81 thè forefront of the COVID-19 Relief, We have endeavoured lo build our capaclty in Drder lo meet the demand wilhln our local communitie5 across th8 South England Conference, A5 a result. we have trained 75 more18aders and developed 20 bid writers. Thbs would allow local communllies lo asse88 the local needs and source the resources needed in order lo match Ihelr needs. Additionally, Ihere were 25 loodbanks across the South ol England providlng 20k meals combined. Thg Communlty Serylce d8POrtmenl 8180 collabor8led wllh One Vision lo provlde a response for relugees coming In from Afghanlslan. We were able to seThe 1 k refugees and work with local authorities in helplng them accllmalise lo their new sglts'ngs. Dlv•rnlty Mlnl•trl•• The Impact of Geoge Floyd conllnue31o be profound and as such al the bèginning of the year, we recorded presentaUon5 on cultural Intelligence In order lo understand the differences between each other. Furthermore. our specl81 committee had an introductory meeting in order lo understand how we could create a sense of belonglng wlhin our organi5ation but 8150 in our commun1￿96. dditsonally. we supported groups that were seeklng lo uplill and guidance mbnorily groups, such as Solofoasl almed18rg8ly al slngle black women. and back 10 school h8ir drive.. aimed al equipping parents and children in educallon and beyond. Famlly MlnS•try The COVID-19 p8ndemic has been and Gontlnues lo be 8 glob81 ovenl ol enomous magnllude affects'ng 18milie5 in Ihoir most Important, commllled, and Inllmate relallonshlps. During 2021, the Family department focuse(l on the challgnggs coupl88 and ihelr 18rnille8 encountered and used certain slrBtegies lo help familles durin9 b'mes of uncertalnly and uphe8val, The slraleglgs are ensuring famlly h8ve physical and emollonal safgly whlch Is making sure that thalr environment Is f￿e from fear, threats, and physlcal violence as well as ensuring and en8bling fami1Se3 can Create safe spaG95 to relax, speak, listen lo. be heard, and accepted thu8 ensuring 8 sense ol a Stronger future. These str81egies, scientific in nalufe were sh¢)wn lo be beneficial lo many f8milles who u8ed11. Al ils greatest polenli81. il means families are able not only lo handle Issues well bul 8130 feel supported and cared for. Por80nal Mlnlstry The department supported church members with training and resource as they helped their local communilles In matters of fallh, family relationships, health, and other needs. Ouring the Covid lockdowns many of our churches opened as food banks and community support cenlre. Mèmbers facllilating these servlc8s were provided free literature lo distribute and personnel support lo offer the skills needed for effective community working. During the summer Ond the half-lerm school breaks. the dep8rtmenl sponsoreé and organisad camps for community teens and youth. Some of the skills and values experienced al these camps included le8m working, inle9rity, commitment, excellenco. discipline, purpose, mollv81ions, sacrifice elc. More than 30 famllies benefSted from such a program at Slanborough School in Waiford. Tralning and resources were provided for other churches that run similar program in their communllies. The department will continue to empower all members lo be more relevanl (visible, valuable and availablel lo the communities where they live. work and worship. P4e4 South England Conference of Sevenlh-day Adventists Trustees, Report for the year ended 31 December 2021 Prlson Mlnlstrie$ Prison Ministries was still imp8¢1ed Severely from COVID-19. Many of our ministries still couldnt enter Into the prisons. So we recorded a limiled-run s8ri8s lo highlight the importance of prison mlnlslrles called 'Where is the Church?, We also supported a networking and sharing event where Prison Ministries across the south of England shared iheii experiences challenges and polenlbal ways foThvard in supporting those In pilson and those coming out ol prison. Publlc AffaSrs and Rgllglous Llborty Liberty of conscience and thè law was the main focus 8s we sought lo provide both church members and the local Community relovanl informallon lo enable them lo make wise and informed declslons. We updated them on current government consullalions and impending legislative measures arnong which others are outlined ag follows.. Home-schoollng legislab'on and duty on local 8ulhoritle5. Relationships and sex educ811on and health education in primary and socDnd8ry schools. M8king vaccinallon a condition of employmenl In the health and wlder social care sector in England. European Sunday weekly re51 day leglslatlon. Training lo educat8 local church leaders on becomlng ambassadors and advocates w88 also done. T•gn8 Mlnlstry The SEC Teens Department readaplèd ils approach and the content of Its programmes, mainly b8cAuse although the èmotional distress caused by the Covld-19 pandemic continued among Ihe teenagers. online programmes were not as engaging as in 2020. Consequently, throughout the year, our programmes, weekly and monthly workshops, and seminars strongly emphasi5ed topics such Bs lislening as 8 mechanism lo help our591ves, our familles, and friends deal with stress, anxiety. worry, and grief. Furthermore. we ¢onlinued emphasising healthy eating habits, the benefits of gooé slèeping pallern5, the results of sleep deprivation, the benefi15 01 exerclse and healthy ealbng habits. In addition, we continued giving webinars on healthy coplng mechanism8, healthy pa51imes, study habits, helplng al home, resl and sloep, lime management, and ne￿orkIng. Throughout the year. we strongly emphasised the need lo listen lo our teens, Ihelr parenls, guardlans, friends, 8nd teachers. Our weekly and monthly webinars featured special guèsts such as medical doctors, 18achers and coun5ellors who spoke aboul Ihernes our ieens and parents suggested In the online polls we adminlstered. We still celebrated almost all our programmes virtU811y In 2021. We inleraGtsd with the teens and their familles Using the chal on Facebook. Insiagram, YouTube, and web pages. We Inleracled wlth the parents prfm8rily through Facebook, email and zoom meellngs. phone calls, and WhatsApp groups. Wo interacted wllh the teens daily uslng our Inslagram page, replylng whenever they Diiecl Mes8898 IDMI us, bLrt we 81so rea¢hed out lo Ihem uslng the same plattorm. Youth Ministri•s The Youth Ministries department conllnued lo adapt lo the Covid-19 reslrlclions. Al the beginning of the year, we hosted our annual Youth Leadership Conference vlrtually which catered for 160 youth leader8 across the South ol England,. Ihe theme was Fearless with the aim of empowering our youth leaders to not be afrald or taking the rtsk bul lo think out of the box and push the Ilmits. As a result of the conference. we recruited over 1 S leaders who Joined ihe Senlor Youth Leadership Award program and were 8ble lo reach rnore youth leaders and their teams. We continue lo remain commltted lo specialist training ond empowerment lor youth leaders and their teams whilst creallng opportunities and spaces for youth lo personally experience the reality of Gotl. Pag8 5 South England Conference of Seventh-day Adventists Trustees, Report for the year ended 31 December 2021 As the reslriclions began lo lift across the UK. we launched our Summer Sporls program from July delivering Sporting aclivilie5, from Football, Baskelball and Netball. This was welcomed anrj well allended by the young people as il allowed for them to finally meet each olher in a safe place helping to build self-esleem, lowering stress levels, and creating spaces for youth lo have a healthy and safe oullel. We continued to hold youth panel talks via Zoom and Slream Yard ranging Irom topics on race. relationship5. urrenl events, and spirituality. Inslagram and Facebook pages would host Ilve chats including exe￿iSe sesslons from trained professionals and molivalional vid80S. In Augusl we had our firsl physical Youth Day which saw hundreds of young people come logethw to no￿ork, Financial revlew Wilhoul our committed s18ff and falthful church members. the success aehieved during this eKtr80rdinary year would not have been possible. Strong leadershlp was provided by our 207 èmployees and hundreds of volvnleers In local churches. Pivotal lo the work of the charity during the year was the financial support of our membership, who gave a lol&l of over £14.6m In Iilh8s and freewill offerings and donallons lo support the work. These funds were used for staff salarles, 8vang81i3lic endeBvours, hum8nitsrfan work. education, rellremenl benefits and the general governance and adminSslraliv8 op8raUons of the Soulh England Conference. The Trustees consbder that there Is 8 re880nable expèclalion that the Charity has adequale resources lo conllnue In operational ex58tence for Ihe foreseeable future and for this reason. the Trustees conunue lo adopt the 'going concern, basis in preparing the 8ccounis. The trustee5 have assessed the risks faced by the ch8rity Includbng safeguardlng rlsks and rlsk caused by the global pandemlc and have lorrnulaled plans lo rniligale these risks. Restrlcted and Unre8trlcted Funds and Reserves Re$lri¢led funds 8re generated when the donor slipulale5 how their donallon may be spent. In most cases there will be a lime lag behv88n when such funds are receivgd and when they are expended. Al 31 December 2021. restrict8d funds lor the charity lotolled £10,863,61312020.. £10.123.0361. Unreslrlcled lund5 are generated when the donor does not slipulale how their donallon may be spent. Unreslricled funds include designaled funds. whore the Trusteès have set 8sld8 monles for a specbfic purpose. Tltho fund (Operatlng Roserve81 1115 Charily policy lo hold an operatlng roserve equal lo 20% of annual operating budoel. The Trustees are S9eking lo ensure that this pollcy Is mel by the charity. Investment in Propfrrty Fund Al 31 December 2021, the level of the reserv8 for Property, Churches and School Buildings was £35.723,711 12020.. £33,350.4581 and Inclu¢Jes the assets disclosed in the notes lo the finanrial slalerngnts. Unrostrl¢ted Funds Al 31 December 2021, unrestrScted funds for the charity lolalled £39,106.28912020.. £33.917.460). Impact of the Coronavirus Pandemic The Trustees have considered the ongoing Smp8cI of the Coronavirus pandemic during the year, and the various measures taken in the UK lo contain it, on the operations of the charity. The Iruslegs took steps lo miligale the financi81 impact on Ihe charity's affairs, by both ensuring income could be collected and carefully managed expenditure Bnd look up available Govemmgnl SuppDrt, They are conlidenl that the measures they took. together with the financial stability of the charity, enabled il lo conlnue lo opera1¢ a5 a going concern. Page 6 South England Conference of Seventh-day Adventists Trustees, Report for the year ended 31 December 2021 Operational Performance and Safeguarding the Vulnerable The South England Conference Continues lo operate a policy of care for the vulnerable within ils community. All employees and congregation members working with children, vulnerable adullslelderly are required lo undergo a mandatory check lor suitability using the Disclosure and Barring Service IDBSI. Training for Chlld Protection is provided through online Child Safety Awareness courses and local training programmes by our 'Keeping the Church Family Safe. {KCFSI coordinator. The Trustees are confident th81 the South England Conference was operated in harmony with Ils Purpose, which as slated in ils Conslilulion is'lo proclaim and leach the evertasllng gospel.. The Charity has 8 number of strategies for achieving ils oblecilves prfmarbly through the departments in the Conference. Method of Appolntm8nt and Tralning of Trustees The managernenl of the Ch8rily is the responsibllity of the Trustees who are elèctèd under the terms ol Ihe con5tilulion. New Iruslees are provided wllh cople8 of the Charity's ¢on51ilubon 8nd a discussion Is carried out in ie18ts'on lo the Charity. In addllion, each Iruslee receives a copy of the Charity CommSssion documenl"The essential Iruslee- what you need lo know, what you need lo do. and the regular Charity Commlssion Newsl8llers. In addllion, TNsl88s are pr¢vidèd with regular bulletins from the Churches Legis18tlve Advisory Servlce. Trustees Respon81bllltles The Trustees are responsible for preparing the Trusl8es' Report and the finan¢io1 slalemenls in accordance with applicable law and United Kingdom Accounting Standards Iunlled Kingdom Generally Accepted Accounting Praclice.I The Trustees are required lo prep8re financial stolements for each financlal year whlch glve 8 true and falr vlèw of the slate of the affalrs of the ch8rfty and the group and of the oulaoing rèsources and application of resources, Including the Income and expendllure. ol the charitsble group for that penod. In preparing these fSn8ncl81 statemen15, the Iruslegs are requlred lo.. 8elecl 8ull8ble aceounllng policies and then 8pply thefn conslslenlly., observe the methods and princlples in the Charitie5 SORP., m8ke ludgemenls and estimates Ihal are reason8ble and prudent., slate whether appllc8ble UK Accounllng Stsndards have been followed, subject lo any malerfal departures disclosed and explained in the financial stalgmenls., prepare th9 linanclal statements on the 9olng concern basis unless111s Snapproprlale lo presume that the charity will conlinug in business. The Trustees are responsible for keeping propor accounting records th81 dlsGlose wlth rea80nable accuracy al 8ny tlme the financial posilion of the charfty 8nd enabl8 Ihern lo ensure that the financial slalemen15 are compliant. They are also responsible for safeguarding thè assets of Ihe charity and the group and hence for taking reasonable slep5 for the prevenlion and delecllon ol fraud and other irregularllies. Statoment of Dlsclosure to Audilor5 So far as the Trustees are aware, there is no relevant audit infomiats'on of wh￿ch the charity's auditors are unaware., and the Trustees h8ve iaken 811 the steps that they ought lo h8ve taken 8s Trustees in order lo make themselves aware ol any relev8nl audit information and lo estsblish that the charitys auditors are aware of that infomalion. Approved by the Trustees of s￿th England Conference ol SoVgnlh4ay Adventists signed on their behalf by.. D Akcormac (Executive Secretary) Date.. 11th September 2022 Poge 7 Independent Auditor's Report to the Trustees and Members of the South England Conference of Seventh-day Adventists for the year ended 31 December 2021 Oplnlon We Mave audited the financial statements of the South Eng18nd Conference of Seventh-Day Advenlisis for the year ended 31 December 2021 which Comprise the Group and Parent Charity's Slaternenl of Financial Aclivilies, the Group and Parent Chai51ls Balance Sheels, the Group Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The fin8ncial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, includlng FRS 102 'The Finanaal Reporting Standard Applicable in the UK and Iroland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial slalemenls.. give a true and fair view ol the s181e of the group'5 and the parent charlty'¥ affairs as al 31 December 2021 and ol the 9roup's incoming rasources and appllcalion of resources, includlng its income and expendllure, for the year then ended; have been properfy prgpared In accord8nce wlh Unlled Klngdom Generally Accepted Accounllno Practice.. and have been prepared In accordance wllh the requlremgnls of the Chari1188 Act 2011. B•¥l• for Oplnlon We conducted our audll In accordance wllh Internallonal Standards on Audlling IUK} IISAslUKII and gpplic8ble law. Our responslbililies under Ihose standards are further described In the Auditor's Respongbililies lor the 8udil ol flnanclal $talemenls sectlon of our report. We are Independent of the charitable comp8ny In ocGordonce wSlh the elhlcal requiremenis that 8re relevant lo our audll of the linancial statements in the UK, Includlng the FRC'S Elhlcal Standard, and we have fulfilled our other ethical responsibilities In accordance with these rwuiremonls. We bèlieve Ihot the audit evldence we have obtained is suificienl and appropriate lo provide a ba818 for our oplnion. Conclu•lon• r•l•tlng to golng conc•rn In auditing thè financi81 slalemenls, we have concluded th81 the Iruslee5' use of the golng concem ba515 of accounting In the prep8ralion of the linanclal st81ements in approprlale. 8ased on the work we have performed, we have not Idenb'lied any malerlal uncert8inlie$ relating lo events or cond1t￿OnS th81. indlvldually or collectlvely, may cast signilic8nl doubl on Ihe Charity's abllily lo continue as going con￿rn for a perfod of al least ￿81ve months fr¢)m when the lin8ncl81 slalemenls are aulhorlsed lor Issue. Our rosponsibillties and the responslbi111Ses ol the Irustges wlth respect lo going concem are described in ihe relevant secllons of this report. Oth•r inform•tlon The other inlormalSon comprfses the inlormolion included in Ihe annual report, other than the financial sialemenis and our auditor's report thereon, The Iruslees are responsible for the olhor information. Our ¢¥)inion on the financial stalemenls does not cover the other informab'on and. gxcepl lo the exlenl othe￿1$e explicitly slated In our report, we do not express any form of assurance con¢lu5ion there￿. Palle 8 Independent Auditor's Report to the Trustees and Members of the South England Conference of Seventh-day Adventists for the year ended 31 December 2021 In connection with our 8udit of the financial stalemenls, our responsibility is lo read Ihe other information and, In doing so. consider whether the other inforlnats'on is materially Inconsislenl wllh the financial statements or our knowledge obtained in the audit or olheTWiS• aPP8ars lo be materially misslaled. If we idenlily such material Inconsistencies or apparent material misslalements, we are ￿qUIred lo ¢Jelermlne whether there is a materi81 misstatement In the financial statements or a malerlal mlsslalemgnl of the other Informab'on. If, based on the work we have perforrned. we conclude that there Is a material mlsslatement of this other Snformabon, we Are required lo report Ihal lacl. We have nolhlng to report in this regard. M•tt•rB on whlch wo ar• r•qulrod lo r•port by •xc•ptlon We have nolhSng lo report in respect of the followlng mallers where Ch*ritse$ Act 2011 requires us to report to you if, In Ouf opSnlon'. The informallon given in the Trusteès Annual Report is InGonslslonl in any malerfal respect wllh Ihg financlal slatemenls',or adequatè accountlng records have not been kept. or relums 8dequalo for our audit have not been recoived from br8nGhes not visited by us.. or Ihe financial stslemenls are not in agreement wllh the accountlng records and returns,. or ertaln disclosurgs of Iru81ee'5 remun8r81ion specifièd by18w not made., or we have not received all the inlorm8llon and explanallons we require for our audll R•8pon•lbllltl•¥ of tru•t••• As exp18ined morè fully Sn the Iruslees, responsibllllles slalèmenl, the trustees are responslble for the preparation of the financial staloments and for belng salisll8d th81 they give a true and fair view, 8nd lor such Inl8rnal control as the Iruslees determine Is necessary lo enoble the preparation of financlal slatemenls that are Iree from material rnlsslalemenl. whelher due lo fraud or error. In preparing the Ilnancial slalemonls, the Iruslees are responsible for assessing the charSty's 8billly lo conlSnue as a going concem, disclosing, as applicable, m811èrs related lo golng CDnc¢rn And uslng the going concern basis ol occounling unless the Iru8lees eilhar Inlond lo Ilquldale Ihe ch8rlly or lo cease operations, or have no r981islic allernabve bul lo do so. Audltor's rgspon•lbllltlqs for th• audtt of fln•nclal •tat•m9nt• We havg been 8ppolnted as audilor under sects'on 144 of the Charilles Act 20118nd report in accordancg wllh regulaliong made under Secllon 154 of that Act. Our obpGtives are lo obt81n reasonable assurance about whether the fin9r￿la1 818lernenls as a whole are freo from material missialemgnl, whether due lo fraud or erfor, and lo issue an auditor's report Ihal includes our opinion. Reasonable assurance is 8 high level of assurance, bul is not a guarantee that an audit conducted in accordance with ISAS IUKI will a￿ayS delecl a material misst8lemenl when il exlsls. Mis8taternents can 8rfse from fraud or error and are considered malerial if, individually or in aggr8g81e, they could reasonably be expected lo influence the economic decision5 of users taken on ihe basis of th￿ financial statements. Page 9 Independent Auditor's Report to the Trustees and Members of the South England Conference of Seventh-day Adventists for the year ended 31 December 2021 Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our osponsibiliti85, outlined above, lo delecl malenal misstaternenls in respect of rregularilies. including fraud. The extent lo which our procedures are capable of delecling SThegularits'es, including fraud Is detailed below. Explanation 08 to what •xtont th• audlt was con8ld•red c4pabl• of detoctlng SrrègularStS•s, Including fraud The objeclivos of our auéil in respect of fraud. are.. lo identify and assess the rlsks ol material misslal&menl of Ihe Iin8nclal statements due lo fraud,. lo obtain sulficionl approprlate audit evldence regardlng Ihe assessed rlsks of material misstatement due lo fraud, Ihrough designing and Implem8nling appropriate responges lo those 8sses5ed risks,. and lo rtspond appropriately lo instance5 of fraud or suspected fraud idenllfled during the audit. However, the primary responsibility for the prevention and delecllon of fraud rests with bo¢h mBnagemenl and those charged with governance of the charbty. Our approach w8s as follows.. We obtained an understandlng of the18981 and regulatory requlremenls applicabl8 lo the ch8rSly and consldered that the most signiflcanl are the Charities Act 2011, the Charity SORP, and UK linan¢ial reporiing standards as Issued by the Financi81 Reporting Councll. We obtalned an understandlng of how the charily complies wllh these requiremenls by dls¢usslon wilh management 8nd those charged wllh 9overnance. We 885essed the rfsk of malerfal misslalemenl of Ihe fln8nclal statements. Includlng the rlsk of material misslalemenl due lo fraud and how il might orxur, by holdlng dls¢ussions with management and Ih08e charge(I with governance. We Inquired ol m8nagemenl and those ch8rged wllh governance as to any known instance of non- cornpli8nce or suspected non￿5 Le8a¢les Grants 29,943 172,527 1,148,806 I,854 31,797 172.527 1,148.806 Total Incom• Irom don•¥ons and l•yd 17 625 205 3 04S 151 20 670 356 Ch•rrty- Tithe CO￿[￿￿￿10Th$ from membtrs in 3th114ted con8re8atlons OonaLlons ffor ch•rlly's èct5vltle5 In other 8eo8raphlc•l areas, from memb•rs DonatlDns In local con8rt8aiions for loEal use Tax reCovera￿e on Gill Ald donations 14,641,180 14.641,180 456,890 403,147 3,785,402 456,8 403,147 1183,260 1.602,142 s￿>t0￿101 bas•doNYo 16,243,322 3.043,297 19,286.619 DonatloAS Le8acles Grants 13,781 172,527 103.918 13,781 171.527 103,918 T•l•l In¢gm• from dona￿Oni •nd1•4•cI•i Incornlni R•souMI fr•m th•rlt•bl• 1021 Tot•1 Fundi Fundi Fund¥ Group Church Mlnlslry Educallon Hurnanltarljn aThd Wellare 179.631 789,438 24,150 4.404 203,781 793,B42 Tot41 Charh•W• Income 997 623 Chwlty Church Mlnistry 358,942 24.150 3B3.092 T•thi ch4rftsb￿ Incom• 2020 Restrf¢ied Funds Unr•itrkMd Fundi Tgt•l Funds Group Church Ministry Educatlon 85,747 793.841 85.747 793,841 To111 Cttarftabkn In¢om• Char￿Y Church Mlnlstry 353,È59 353A59 353 859 50Uth Enil•nd Corbf¢ronr• of5e¥onth4•y Adtmntlsts Notssto thÈ financlJl Statements R•rthÈ year ended 31 Derember2011 Inwstment Inc￿ 2021 R•sttl¢ied Totsl Fwds Funds Gro io(ally Ii5tEd inve51Trents Aeturn on local cash 30,246 121.738 30,246 121,7381 8,508 143,166 Unle￿ISed Gainson Investment 143,166 151 674 151.674 Ch•th Lo¢ally listed Inve5tmentS Unreallsed Gains on Investment 7,912 143,166 7,912 143,166 151078 151,078 2020 Unv•strl¢t•d Fundi Tot•1 Fund¥ Fundi Group L¢xalty Ilsted Invtstmtnts Return on kical Cash Unrealised Galn50n IweStm￿l 103,213 172,7871 115.3501 103,213 115.3501 Ch￿ty Loc31ty Ilsied Invtsimenis Unreallsed Galns on Investment 29,669 115,3501 29,669 115,3501 5 Other Inc•mlrfA•sowt•* zozi Unr•¢trfrted Tot•1 Funds Fundi Gr•up Galn on sa￿Of assets 2.221,548 2,221,548 Tothi Other Incom• 2 221548 Ch•rfty Galn on Sale cf ass•t5 2,121,548 2,221.548 Totil oih•r Incom• 2 221548 2 211548 Eiwndltur• byth4rknbl•Actyvlty Unr•strf¢t•¢l Fund5 Roitrkt•d Fund¥ Tot•1 F¥nd• Summ•ry b¥f￿d typ• Group Church Ministry 8,382,229 2,D88,615 4,028,599 1,698,062 2,085,050 4.961 694,696 10,467,179 2,093,576 4,723,295 1,698,062 ObjectWP5 I￿ vthEf8eo¥raphkal arèas Retlrement responsibilities TDt41 Ch• 1,274.253 640,691 13,5L7,6231 Tot•lG•nw•l Fyndi 20 498 439 14 561 361 3 $17 623 1914 944 Tot41 UnMitrfct•(l Fundi ftMtrt¢ied Futhdi ADK4-UK Donations for World MIS￿0￿$ Retiremeoi Ho Chur£h Bulldln8 Funds Schools, Resources Loc•1 Consregational Fund5 Olhpr restrlcted funds 20J,389 291,808 125,236 651,993 1694,6961 156.575 291,808 127,252 1,016 9,235.985 269,618 2,830,403 5,rxJo 29,946 10,OZO,057 265,845 133.7191 Total R15tr*thd Fund5 10 123 036 3 4B4 412 2 779 746 10 861537 Tot•1 Fundj An•tysh oln•t4isets b•h¥•en funds Group Total ilnr•svlcEed Funds R•strkted Futhdi Totsi 38,830,483 Investments Investmeni property Current Asset5 Creditorsdue withln one year CrÈdrtor5 due in more tthan one year Pensiorn S¢hEme liablllty Total Funds 38.830.483 36,354,697 505.000 15,532,94D 14.388,9871 1327.1611 505.LIJO 12.480,052 14.824,4161 1277.8811 4,644,380 14,IB8.9871 1327.1611 LO￿88,560 5ouih En￿ana C•nleren¢tolSeventh44YA(P¥en￿Sts Notes to the Fin•nclal 5tatem•nts ForthpyNr•ndad 31 De¢emb•r2021 li N•t¢•sh How from op•r•tiN actlvhles 2021 Net Incoming resourtt5 before reval¥atiun5 Returns on In￿sEM￿ntS & serviting offlnance Depreciation of tan8lble flKEd a55et5 Provision lorbèd debts Maée/lrelea5edl Oeficit/ 5urpluS on d15P05al of IL¥ed a55Ets Aevaluatlon of Inve5trnents IIKreasÈl/ Dec￿a$e in stock5 Iln¢rea5el l Decreaso ID debtors IncreasellDecre4sel in treditors S.914,823 1140,8881 457,482 iii.otsi 2.175,951 18,043 510,656 1.303,441 161.5991 1143.1661 13,4831 1918,7991 1,036,03g 240,471 21 Amlysh oluih kn Irom Inv•sUrf•ctlvlll¥ Z021 2020 o￿lOends. Intorest and r￿ts fvom inwestment5 lThverest recelved 151,078 14,319 lTrvestmenis made Purchase olproperty, plant and equlpmont N•tuth Inllowfrom In¥•itlni •rtl¥l¥ 140.889 118.0431 9,859 13,035.2241 12,933,268) An•lysls of cmh IIDwifr•m flfi•ncln¥i¢t￿1yI1 Loan5 recel¥ed Less loansfepald N•t ush Infiow Irom In¥•st1￿ •ttlvltl•i 210,WO 106,5491 I,J40.736 1162.6941 Rd•tsd partyti•riiattloni The ch•¢ity Is offlllated to Ihe Drlllsh Unh)n ConferenEeol Seventh-doy Adventlst51• rn8lstered eh•rllyl. st4rnbor0￿dh ParK The¢harilyals0 has relatlons wlth The Eden School, I pdvaie prlm•ry schooloperattd bythe spouse of an oflkerof thtthatlly. Transittknns In the ￿318nd bal•n¢e$ In reKrytknn tts ro13ted partles wpre.. Unlon C•nf*rer*• Th• Ed•n School Total 2021 T•t•l 2020 Tithe-5trèrlTr8 8rant5 re¢el¥ed Tltht-5haAn8 8raTrts made Tlthe-sharln6 toi Pens10￿ Deflc Other 8ranis made Amounts due to charlty< Iyear Loan5 due by charity < l year Loans due bycharlty > I year Other amounls due by charlty< l year 103,918 3.513,BB3 1,464,IIB 103,918 3,513.883 1,464.118 137,722 3,776.431 1,542.043 60.OC#J 106,%13 72.016 145.567 42,9J3 42,903 34,676 99,476 34,676 99,476 Cownby O•s¢rlptlo SeventtrpdayAdventistAssoclation Ltd Charllv No. 209780 Gar5tDn. W•iford. HertfordshSre Company No. 89953 UK Tltular holdEr ul property (Trusiees are appoinled b¥ BUCeMecutive comrnilteel ptyi26