Ro95gtprgd num￿1. 03678243 Charity number: 1072964 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limited by guarantea) DIRECTORS, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 *ADAHBMYD* 2810812024 COMPANIES HOUSE A21 #191 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limited by guarantee) CONTENTS Page Reference and admlnlstrative detsils of the Company, Its Directors and advisers Directors, report Independent audltor8' roport on th• fSnanclal ststom•nt• St•l•mont of flnanclal actlvltlo8 2-10 15 B•l•nco sheet 16 Stalement of ¢a$h flowg 17 Not¢$ to tho flnanelal stat•m•nts 18-30 SCRIPTURE UNION INTERNATIONAL COUNCIL IA Company limited by guaranteel REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS DIRECTORS AND ADVISERS FOR THE YEAR ENDED 31 OECEMBER 2023 Oireclors Dr Samuel Kori Afrane Dr Ramon Wayne 8aker Dr Christian Hellwig. Chaiman Mr$ Monika Kuschmierz, Chief Executive Dr Enrique Martinez Reina Ms Margaret Melrose Norman {resigned 3 July 20231 Mr Jose Joshua Qrtiz Gonzales (appointed 6 March 2024) Dr Margarel Kaniki s￿Vale Mr Andrew M¢Kenzie Mr Derek Mark Heasman Ms Shirtey Maotsai Wang (appointed 15 February 2023) Company regl8t•red nUM￿r 03678243 Charlty roglstorod number 1072964 Registered offico Lytchett House, 13 Freeland Park Wareham Road Poole Oorsel 8H16 6FA Independent audltorn UHY Hacker Youn9 Fitch Limited Slalutory Auditors & Chartered Accountants Suite 2.06, Custom House Custom House Square 8effasl BT13ET Bankers CAF Bank 25 King5 Hill Avenue Kings Hill Wesl Malllng Kent ME19 4TA HSBC 186 Broadway Didcol Oxon OX118RP Spar- und Kreditbank eG Posffach 4085 58426 Vvitten Germany Solicitorg Pothecary Witham Weld 70 St. George's Square London SW1V 3RD Pa9e 1 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company Ilmited by guarantee) DIRECTORS. REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 The Directors (who are also Trustees of the chariteble company) present their annual report together with the audited financial stalements of the Scripture Union International CoLtrncil for the 1 January 2023 to 31 December 2023. The Annual report serves Ihe purposes of both a Direclors, feport and a directors, report under company law. The Directors Confirm that the Annual report and fi'nancial slalements of the charitable company comply ￿￿th the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice {SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 20191. Since the Company qualifies as small under section 382 of Ihe Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 (Slralegic Report and Direclors. Report) Regulations 2013 has been omilled. ObJgctSve8 and actlvltles a. Poll¢l•$ ind obl•¢llv•8 SUIC'S object8 are to support the work of Scrlpture Union Ihrou9hout the world in 115 aims of advancing the Christian faith by.. making God'5 good news knovm to children, young people, and fami￿e5., and encouraging people of all age5 to meet God daily through the Bible and prayer, so that they may come lo personal laith in our Lord Jesus Christ. grow in Christian maturity and become both committed Church members and servants of a world in need. To fulfil our common vlsion, SUIC is walking alongside Natlonal Movemenls, Insplring and equlpplng effective ministry, and creating a Kingdom-minded community. b. Thfr Scrlplure Unlon Movemont Scripture Union worldwide eomprises nationAI and other movements eurrently 134 in 120 eounlrie8 each with ils own governing Council or Committee. Each movement is autonomous in ils own right bul has a¢Jopted the Statement of Aims, Belief and Working Principlès sèl out In the Articles of Association of the Scripture Union International Councll. . Gront.rnaking policies Grants are made by SUIC to Scripture Union National Movements in order to lurther their work and in accordance with the objects of the charitable company. Page 2 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limited by guaranteel DIRECTORS, REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2023 Obie¢tlves and actl¥ltles (contlnued) d. Main activities undertaken to further tha Company's purposes for the public benefit The directors are aware of the Charily's Commission's general guidance on public benefil and, in particular, the speGifi¢ guidance on charitie3 for the advancement of feligion. Thi5 is taken into consideration ￿en reviewtn9 SUIC'S aims and objective5 in planning future aclivilies. SUIC has. in their d1￿Clor$, view, met the public benefit requiremenl by.. supporting National Movements In their activities providing mlnlslry and governanco training to leaders and volunteers developlng and sharlng resources providing educational benefit lo communities in varlou8 countries making grants lo National Councils, who through their work are helping to ensure that future generations will continue to know God and develop personal relationships with Him providing development loans lo enable National Councils continue their ￿rk. providing emergency funding to National Counclls in need because of polity'cal or economic instability In the country. •. Strat•gl¢ Framewo Wilh respect lo strategic planning, the directors have decided lo organize the work ol SUIC wlhin four focus areas. In summary, these cover the areas of Ministry.. excellent ministry., Community.. fostering cross community collaboration betjveen National Movements,. Partnership.. developing trusted partnerships with like-minded agencies, and- Sustainability.. promoting sustainability initialives. Adminislralion and Governance are supporting the focus areas. A¢hl•v•ment8 and p•rfomiance Page 3 SCRIPTURE UNIOM INTERNATIONAL COUNCIL IA company limited by guarantso) DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achievemonts and perforniance {¢ontinued) a. Revlew of actlvltles Tha following paragraphs provide a Summary of the charity's principal a¢livities during 2023. Pollcy and Overslght In March and October 2023, the 8oard mel face lo face for three conse¢ulive days each lime, and in June and November the Board held half-day electronic meetings. During these meeting5. the Global Board received reports on the work of the Global Team and Nalional Movement situations and reviewed a wde range of Strategic and governance issues. At the face-to-face meeting in October, the Global Board spent a full day with the global staff team. This helped to belter understand the challenges and joys of the staff member$ as they implemenl global strategies in their daY-t￿daY work. In July, a General Assembty took place virtually using the SUI Extranet, over a period of four days. This allowed Ilme for partlcipation and communication from members from dlfferenl time zones around the world. The General Assembly stsrted with a live evént broadcast In two time zones. hosted by the Global Tearn gave an update on their work in the past year. The agenda and various documents were uploaded lo the Extranet in English, Spanish and French. Participants had the opportunity to commenl. respond to comments or ask questions that were answered by the Global Chair and the Global Treasurer together with the International Director. Voting on necessary governance matters look place electronically during the General Assembly. In January 2023, Shirley Wang from Taiwan, joined the Global Board as a C￿0p1ed Board member and became a full Board member after her election al the Global Assembly in July. She replaced Maggie Nom)an, who finished her term in Juty 2023. Various new policies were discussed and approved by the Board including a Donations & Fundraising Policy and an Online Donalions Slalemenl,. other policies were reviewed. A number of Board working groups were set up to prepare for strategic Board ¢onver6alion$ around Current theological questions, and for the potential development of a $ep8rale business entity. The Board agreed to hold a physical General Assembty in 2024, seven years after the last General Assembly was held in 2017. This is in line with the Conslilullon that requires the SUI Council to hold a lacé-to-face General Assembly al leasl every len years. rhe Board also deGlded lo imbed the General Assembly Into a Global Galhering - a global conference for peer learning, strategic discussions and collaboration. Stralfrglc Development After three year5 of very kmiled travel opportunilies, Ihe various National Councils requesled physlcal meetings and visrts lo discuss Ihe developmenl of IheiT local work and to receive support and encouragernent. The Inlernalional Director met with Global Team members, National Movement leaders, and donors in.. Britain, USA, Switzerfand, Germany, Canada, Kenya, Ausliah'a, Northern Ireland, Burundi, Rwanda, Armenia, and Indonesia. Individual meelin9s with staff members, ministry partners and supporters were held virtually in additlon to extensive communication by email to follow up on the strategic goals and focus areas. The Intematlonal Director held frequent virtual meetings with the Global Team lo work on implementing the strategic priorlly areas agreed by the Global Board, and also for peer-learning and peer-support. Ministry Followng on from a decision of the Global Board. in 2023 the Global Team kept the focus on Child Protection and Safeguarding training for Nalional Councils, 5UPPOrting them in adoptlng a localized Child Protection Policy, and sharing experiences and key learnings. Al the end of 2023, an initial Ihree-year training project came lo an end. All National Movemenls who deliver programs for children and young people have received training from SUI or havel used training tools offered by olhef agencies. From 2024 onwards, regular online training will be Page 4 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limitsd by guaranteo) DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Achlevements and perfomiance Icontlnuedl offered for new leading staff members. Training tools for training local volunteers are available on our extranet. and volunteer child protection advocates in collaboralion with Global Team members will keep this theme high on the agenda of National Councils. The global Bible Engagement initiative was taken into the next project phase. Two wrilers. woikshops were facilitated by Scripture Union International. one in Uganda lor East African counlries. the other in Sri Lanka for Asian countries. The workshops brought logelh8r skilled wrllers from various SU movements lo develop new and engaging Bible•based resources that respond lo current issues and needs in th8 respective countries. Ouring each week, participants started writing culturally relevant resources that were finalized in collaborative online workshops, before tested in practice with children or young people, and finally they were show-cased at SUI'S Sowcalled marketplace events. These regular online meetings are open to all staff mernbers from around the wortd and offer information on the newest resources that are available for local adaplalion and Iranslabon. Tmfelve new resources were developed, some of them engaging chI￿ren and young people digslally. One of the Communily Groups decided lo develop a new Bible guide for children. Gk)bal Team rnernbers facilitated the devek)pment of the curriculum. supported the writers and helped with the editin9 process. The new Bible. guide wll include some Augmented Reality IARI elements. bringing the 8ible Stories lo life. Sel up as an open-source license a9reement, the texts, graphics and AR films will be available for under-resourced National Movements for local use and translation as required. A key prlorlly for Scripture Union International Is thè dèvelopment of young l•ader8. In the lead.up lo the Global Gatherlng flfty so, thich equates to around 60% of lolal general expenditure for 2023. The level of reserves is therefore deemed satisfactory. Some unrestricted funds have been designated for specific purposes as set out in note 13. The level of designated reserves at 31 Decernber 2023 wa5 £258,97S12022.' £248,783). . Invo8tm•nts pollcy The directors malntaSn a policy of balancing relvrns on lunds invesled and an acceptable level of rlsk. In 2023 the dlrectors reviewed their global bankln9 arrangements. Further adjuslmenls wlll b• made in 2024 and monitored on an ongoing basis. d. Principal risk& and uncortainti08 The directors have identified the severily of the risks lo which the charity is potentially exposed. They have also considered the likelihood of those risks. Steps taken to miligale those risks have been assessed in light ol both the severity and likelihood of each risk. Risk5 have been summari5ed inlo appropriate categories covering the principal areas of governance. operational. financial. external, and regulatory risk. The Global Board rlsk register is reviewed Iwlce a year and mltigatlng actions agreed. e. Finance Unrestricted incoming resources for the year amounted to £733,428 {2022.' £693,845) of which £456,497 (2022.. £459,876} came from National and Regional Councils. The International Council invites voluntary contributions from the various movement Councils to finance its aclivities in line with the sGale of their operations in proportlon lo the V￿rldWIde activities of the movemenl. These are taken up as inGome at the lime of the commilrnent from the national movement. Unrestricted and undesignated expenditure for the year amounled to £732,169 (2022: £699,138) mainly for salaries. related costs and Iravel. This also includes grants of £166.759 {2022'. £184,951) which were made to National Coun¢il¥. Restricted incoming resources amounted lo £408,033 12022.. £275,347) and reslricled expenditure £445,898 12022. £373.813). Total fund balances at 31 December 2023 were £1.563,755 (2022.. £1,630.9761.' unrestricted funds standing at £442,648 12022: £482,196). designated fvnds at £258,975 {2022: £248,783) and restricted funds at £862,132 12022. £899.997). Page 7 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limited by guarantee) DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 OECEMBER 2023 Structure, governance and management a. Conslltutlon Scrlplure Union International Council ISUIC) 15 regislered as a charitable company limlted by guafantee under company régislr8lion number 3678243 and was sel up by a Memorandum of Assoclatlon on 3rd December 1998. SUIC Is also registered as a charity with the Charibes Commission for England & Wales under registratson number 1072964. b. Mathods of appointment or election of Dirnclors The management of the Company is the responsibility of the Directors who are elected and CO•QPled under the terms of the Memorandum of Assoclalion. The Dlreclors 8nd Iruslees for Ihe purposes of chanty18w lorm 8 Global Board, having been appointed by the General Assembly. Members of the General A68embly comprise.. Chair., an Honorary Treasurer., an International Director,, and ex-officio the chair, or in his or her absence the person entitled lo exercise the functions of the chair {which may include the natsonal Of most senior executive director), or in his or her absence the pefson duty appointed lo the satisfaction of the Global Board to represent the function of the chairl of each National Movernenl. The Global Board shall number no more than eleven Directors who comprise.. Ex-officio the Chair.. Ex-officio the Honorary Treasurer., Ex-officio the Inlernalional Direolor., up lo six Direclors elecled., and up lo hvo Directors co-opted. The names ol the Global Board are listed on the legal and administrative informalion page. The Global Board manage the affairs of the General Assembly bul must refer all matters of major policy to the members of the General Assembly. bthich w¢ll meet èvèry year either in person or vla an electronlc meeting. c. Policies adopted for the induction and training of Directors New Oireclors undergo an orienlalion to brief them on their legal obligations under charity and company law, the conlenl of the Memorandum and Arllcles of Associallon, the comrnittee and decision-making processes, the strateglc plan ané recent flnancial pèrformance of SUIC, Durtng the Induction they meet key employees and other Dlr&clors. Directors are encouraged to attend appropriate oxlernal training events vthere the6e wll fa¢ililale the undertaking of their role. During 2023 some directors attended virtual meetin9s ol the regional Community Groups to gain a greater understanding of the issues faced in providing ministry in different countries and to share their expert experience where appropriate. Page 8 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limited by guarant•el DIRECTORS. REPORT {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, governance and management Icont4nued) d. Related paty r•latlonshlp8 Tfansactions with SU Movements have not been Irealed as related parties. The Company has nDI entered into any other related party 1ran8acts.ons during the year, nor are there any outstanding balances owing between related path'es at the balance sheel dale. Plans for futura pèriods The charitable company plans to conllnue the acllvilies outlned above In the forthcoming years subject to salislactory funding arrangements. However. the current strategic plan is coming to an end in December 2024, At the Global Gathering in March 2024, tt)8 Global Team and Board listened lo the National Councils represented there and used their input to start lo develop a strategy for the years from 2025 onwards. fherefore, 2024 will be an important year lor the devdopment of a new plan. Ministry Training on Blble Engagement, the development of young leaders and finalizing the packaging of the Chlld Protection Trainin9 will stay high on the agenda for 2024. Community In 2024 the Scripture Union Global Galhenng will bg h•ld. This speclal event - last held in 2017 is open lo all SU Movement Chairpersons and National Leaders, plus anyone who works for or volunteers with an SU MovemenL Ongoing trainin9 and development will also lake place throughout 2024 in regional groupings, at which Community Groups and movernenls with commonalrty 9alher togelhef lo discuss issues ol strategic importance in relation to their minisiry and organisational development, with Ihe purpose of developing ministry effectiveness, community, improved sustainability, and partnership collaboralion. Sustainability SUIC will work wllh vulnerable movements on developing fundrai8ing slralegles for local fundraising. A key focus 11 be the project methodology training in order lo enable National Movements to find suitable extemal support. We will also focus more on how lo include Creallon Carè at all levels ol our work. Partnership SUIC will strengthen partnership with Churches and other mission agencies in order lo enable vulnerable movements lo benefit from global connections. Administration and Govemance SUIC wll enhance its IT tools in order lo deliver better services to the National Movements. M8mberJ' liablllty The Members of the Company guarantee lo contribute an amount not exceeding £10 to the assets of the Company in the evenl Df winding up. Page 9 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limiled by guarantee) DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023 Statement of Dlrectors. responslbllltl Thè Directors (who are also the directors of the Company for the purposes of company lawl are responsible for prepanng the Directors. report and the financial slalemenls in accordance wlh applicable law and United Kingdom A¢counling Standard$ {Uniled Kingdom Generally Accepted Accounting Praclicel. Company law requires the Directors to prepare linancial slalem8nts for each financial . Under company law, the Directors musl not approve the financial Slalements unless they are satisfied that they give a true and fair view of the slate of affairs of the Company and of its incoming resources and application of resources, including its income and expenditure. for that period. In preparing these financial statemen15, the Directors are required to.. select suitable accounting policies and Ihen appty them ¢on8i$tently', observe the methods and principles of Ihe Charilies SORP {FRS 1021., make judgments and accounting esbmales that are reasonable and prudent., slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material departures disclosed and explalned in ihe financial stalemenls. prepare Ihe financial slatemenls on the going concern basis unless it 18 inappropriate lo presume that the Company will continue in buslness. The Directors 8ro responsibl• for keèplng adequate accounting records that are sufficient to show and éxplaln the Company's transactions and disclose with reasonable accuiacy at any time the financial position of the Company and enable them to ensure Ihal the financial statements comply wth the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detects'on of fraud and other irregularities. Discloguro of infomiation to audltor8 Each of the persons who are Directors al the lime vthen this Directors, report 1$ approved has confirmed that.. 80 far as lttat D1￿Ctor 18 aware, there is no rekvant audit information of vknich the charity's auditors a unaware. and that Director ha8 laken all the steps that ought lo have bean taken as a Director In order to be aware of any relevant audil information and lo eglablish thal the chanly's audilors are avrare of that information. Auditors The auditors, UHY Hacker Young Fitch Limited, have indicated their willingness to continue In office. The designated DireGlors ￿111 propose a motion reappointing the auditor5 at a meeting of the Directors. Approved by Order ol the members ol the board of Directors on 17 August 2024 and signed on their behalf by= Dr Christian Hellwig Chairman Dr Margaret Kaniki Siwale Director Page 10 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL Opinion We have audited ihe financial statements of Scripture Union Intemational Council (the 'chairtable company,) for the year ended 31 December 2023 which comprlse the Statemenl of financial aclivilies, the Balance sheet, the Statement ol cash flows and the related notes, Including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicablè in the UK and Republic of Ireland, (Uniled Kingdom Gènerally Accepted Accounting Practice). In our opinion Ihe financial statements.. give a true and fair view of the State of the charitable company's affairs as at 31 December 2023 and of Ils incoming resources and appliGalion of resource5, including its income and expenditure for the year then ended. have been properly prepared in aeeordance with United Kingdom Generally Accepted A¢¢ounting Practice.. and have been prepared in ac¢ordanc8 With the requirement$ of Ihe Companies A¢1 2006. 8a•ls for oplnlon We conducted our audit in accordance Inlernatlonal Standards on Auditing (UK) (ISAS IUKII and applicablè law. Our responsibilities under those standards are further described in the Auditors, responsibllllles for the audit of the financial slalements section of our report. We are independent of the charitable company in accordance th the ethical requirements that are relevant to our audrt of the financial statements in the United Kingdom. including the Financial Reporting Council's Ethical Slandard, and we have fulfilled our other ethical responslbililies in accordance with these requirements. We believe Ihal the audit evidence we have obtalned is Sufficient and appropriate lo provide a basis lor our opinion. Conelu8lon• rdating to golng concern In auditing the financial statements, VK have concluded that the Directors. use of the golng concern basis of accountin9 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 charitable company's ability to continue as a going concern for a period of al least twelve months from when the financial slatemenls are aulhorised for issue. Our responsibililies and the respongibililies of the Dire¢lor$ with Tespect to golng concern are described in the relevant sections of this report. Oth•r Inlormatlon The other infomialion comprises the information inGluded in the Annual report other than the financial slatemenls and our Auditors, report thereon. The Directors are responsible for ihe other information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except lo the extent otherwise explicilty slated in our report, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so. consider whether the other information is materially inconsistent wilh the financial slalemenls or our knowtsdge obtained in the course ol the audil, or otherwise appears lo be rnalerialty misslated. If we identify such material inconsistencies or apparent material misstalement5, we are required to dete￿nine whelher this gives rise to a malerial misslalement in the financial slalements themsefves. 11, based on Ihe work we have performed, we conclude that there is a material misstatement of this other information, are required lo report that facl. We have nothing to report in this regard. Page11 SCRIPTURE UNION INTERNATIONAL COUNCIL IA company limited by guarantee) INDEPENDENT AUOITORS. REPORT TO THE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL ICONTINUED) Opinlon on othèr matters Pfescribed by the Compani•s Act 2006 In our opinion, based on Ihe work undertaken in the course of the audit.. the information given in the Directors, report for the financial year for which the financlal statements are prepafed is consislenl wth the financial slalements. the Directorg, report has been prepared in accordance with applicable legal requSremenls. Mart•r8 on whlch we are requirnd to report by •x¢•ption In the light of our knovledge and understanding of the charitable company and its environment obtained in the course of the audil, we have not identified material misstatements in the Directors, report. We have nolhing lo report in respect ol the following matters in relation to vthich Companies Act 2006 requires us to report to you if. in our opinion: adequate accounting records have not been kept, or relums adequate for our audit have not been reGeived from branches not visited by us,, or the finanGial statements are not in agreement wlh the accounting records and returns., or certain discbsures of Direetors, remuneration $pecified by law are not made., or we have not received all the information and explanalions we require for our audit., or the Dlreclors were not entitled lo prepare the financial 8lalements in accordanoe wilh the small companles regSme and lake advantage ol the small companies, exemptions in preparing Ihe Dlrectors, report and from the requirement lo prepare a Slralegic report. Respon8lbllltle8 of dlrectors As explained more lully in Ihe Directors. responsibilities statement, Ihe Directors (who are also the directors of the charitable company foi the purposes of company lawl are responsible for the preparation of the financial stalements and for being satisfied that they give a true and fair view. and for such internal control as the Directors determine is necessary to enable the preparation of financial statements Ihal are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Oireclors are responsible lor assessing the charitable company's ability lo continue as a going concern. disdosing. as applicable, mallers related to going concem and using the going concem basis of accounting unless the Directors either intend to liquidate the charitable company or to cease operations, or have no realistic alternatlve but to do so. Page 12 SCRIPTURE UNION INTERNATIONAL COUNCIL (A company limited by guaranlee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF SCRIPTURE UNION INTERNATIONAL COUNCIL ICONTINUEDI Auditors. responsibilities for th• audit of the financial statomonts Our objectives are lo obtain reasonable assurance about whether the financial statements as a %thole are.free from material misstatement, bknether due to fraud or erior, and to issue an Auditors, report that Includes our opinion. Reasonable assurance is a high level of assurance, bul Is not a guafantee thal an audit conducted in accordance with ISAS (UK) wll a￿ayS delècl a material misslatemenl ￿en il exists. Misslalemenls can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above, to delecl material misstatements in respect of irregularities, including fraud. The extent to ￿1th our procedurès are Capable of detecting irregularities, including fraud 1$ detailed below.. Our approach lo Identifying and assesslng the risks of malerlal m55Stalemenl In re¥peGt of Ifregularities, Includlng Iraud and non-compliance with laws and regulation$, was as lollows. The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills lo identify or reeognise non-compliance with applicable laws and regulations. As part of the audit in accordance with ISAS IUKI we exercised professional iud9menl and maintained professional skepticism throughout the audit. We identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience ol the sector and wt locused on speclflc laws and regulations which we considered may have a direct material effect on the financial slalemenl$ or the operations of the company. including the Companies Acl 2006 and UK Charities Act 2022, data protection, employment and health and safety legislation. We assessed the susceptibility of the company's financial statements to materlal mlsstalement, including obtaining an understanding of how fraud might occur. by making enquiries of management as lo where they considered there was susceptibility to fraud. their knowledge of actual. suspected and alleged fraud and considering the intemal controls in place lo mi119ate risks of fraud and non