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2021-12-31-accounts

Company registered number: 05114516 Charity registered number: 1104491

SOKA GAKKAI INTERNATIONAL - UK

TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR 31 DECEMBER 2021

SOKA GAKKAI INTERNATIONAL - UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

CONTENTS Page
Trustees’ Annual Report 1
Independent Auditor’s Report to the Members 27
Statement of Financial Activities 30
Comparative Statement of Financial Activities 31
Balance Sheet 32
Statement of Cash Flows 33
Notes to the Financial Statements 34

SOKA GAKKAI INTERNATIONAL - UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

The trustees present their report and the financial statements of Soka Gakkai International - UK (referred to as “SGI-UK”) for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Companies Act 2006, the Charities Act 2011 and the Charities SORP (FRS102).

OBJECTIVES AND ACTIVITIES

Charitable Objectives

The charitable objectives for which SGI-UK is established are stated in the current governing document as follows:

To promote in the United Kingdom and elsewhere in the World the study and practice of Nichiren Buddhism as taught by Soka Gakkai International by such means as the trustees think fit including, but not limited to:

Charitable Activities

In pursuance of its charitable objectives, and in order to achieve the overall aims of its mission, the principal charitable activity of SGI-UK is the “advancement of religion” as it relates to the Buddhism of Nichiren Daishonin.

Each year, this overall single charitable activity is undertaken in a number of ways by SGI-UK:

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SOKA GAKKAI INTERNATIONAL - UK

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Indicators, Milestones & Benchmarks

The trustees monitor a range of measures to determine the success of the charity in meeting its objectives. These measures include:

Public Benefit

The trustees have taken The Charity Commission’s specific guidance on public benefit (contained within the guidance publication “The Advancement of Religion for the Public Benefit”) into consideration in preparing their statements on public benefit contained within this trustees’ annual report.

Benefits & Beneficiaries

In accordance with its charitable objectives, SGI-UK strives to advance religion as it relates to the Buddhism of Nichiren Daishonin. The charity’s principal beneficiaries are therefore:

In addition beneficiaries include people who visit Taplow Court Open Days and attend cultural activities that we hold whether in person or online, both being ways of opening ourselves to society and making friends, as well as communicating our attitude to life, without explicitly teaching about Buddhism, and school children who visit Taplow Court as an educational resource also benefit. Finally, those groups in the local community whom we allow to use Taplow Court without charge in order to hold charitable or educational activities also benefit.

The benefits provided to beneficiaries by SGI-UK are:

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REPORT AND FINANCIAL STATEMENTS

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Trustees’ Assessment of Public Benefit

In relation to their assessment of the delivery by the charity of public benefit, the trustees take into consideration the following sources of evidence:

We appreciate that the benefit cannot best be conveyed through numbers, and that the best gauge of benefit is the first one above, members’ experiences.

Grant Making Policy

The charity does not currently give grants in any formal structured manner as a means by which it fulfils its charitable objectives, and therefore, the trustees have not set a grant making policy.

However, from time to time, SGI-UK will provide funding by way of donations to certain other voluntary, nongovernmental and statutory bodies and organisations where the trustees are satisfied that such support will help to promote the Buddhism of Nichiren Daishonin through peace, culture and education.

Relationships with Related Parties

SGI-UK is a member of the Network of Buddhist Organisations in the United Kingdom and a corporate member of UNICEF and the Commonwealth Human Ecology Council. SGI-UK is an active member of Religions for Peace UK. In 2021 SGI-UK was accredited as an Observer Organisation for the United Nations Framework Convention on Climate Change (UNFCCC) and representatives attended COP26 in Glasgow; this status will be ongoing for future conferences. As a member of the Soka Gakkai International (“SGI”) community worldwide, SGI-UK is implicitly related to all similar SGI entities and in particular works closely with the founding Soka Gakkai entity based in Tokyo, Japan.

Representation on Other Bodies

SGI-UK does not currently pursue its charitable objectives through representation on any other external bodies.

New Soka Gakkai Charter

In 2021, the updated Soka Gakkai Charter replaced the SGI Charter to further articulate the organization’s purposes, the ideals motivating its activities and its guiding principles in the realm of social engagement as a global organization promoting peace and culture. The text of the Charter is set out below, and where appropriate the relevance of each principle to our activities will be highlighted elsewhere in this Report.

Preamble

We, the Soka Gakkai organizations and members throughout the world, share the aim and mission of promoting peace, culture and education based on the Buddhist teaching of respect for the dignity of life.

In the face of multiple, interlocking crises, it is clear that humanity’s survival and flourishing must be a shared, cooperative undertaking founded in an awareness of our intimate connections with all forms of life. Everyone’s contribution is needed, and no one must be left behind.

We believe that the teachings of Nichiren Buddhism offer a means for each of us to manifest within the realities of daily life the unlimited capacity for wisdom, courage and compassion we all possess. We therefore seek to foster individuals who are empowered to take on the daunting challenges we face and are committed to building a more just and sustainable world for future generations.

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We, the respective organizations of the Soka Gakkai, raising high the banner of global citizenship, the spirit of active tolerance and respect for human dignity, and determined to confront the threats facing humankind based on an unwavering commitment to nonviolence and the culture of peace, hereby adopt this charter, affirming the following purposes and principles.

Purposes and Principles

  1. The Soka Gakkai will contribute to peace, culture and education based on the Buddhist teaching of respect for the dignity of all life.

  2. The Soka Gakkai will promote an understanding of Nichiren Buddhism through grassroots dialogue and exchange, thereby contributing to the realization of human happiness and well-being.

  3. The Soka Gakkai will respect and promote freedom of thought, conscience and religion.

  4. The Soka Gakkai will, based on the Buddhist spirit of tolerance, respect other religious and philosophical traditions, engaging in dialogue and working together with them toward the resolution of the fundamental challenges confronting humankind.

  5. The Soka Gakkai will respect local cultures and customs, and the autonomy of each organization. Each organization will develop its activities in accordance with the laws and conditions prevailing in that country or territory and will encourage its members to contribute to society as responsible citizens.

  6. The Soka Gakkai will work for peace and a world free from nuclear weapons and will promote just and sustainable development.

  7. The Soka Gakkai will safeguard and promote human rights. It will not discriminate against any individual and will oppose all forms of discrimination. It will contribute to the achievement of gender equality and promote the empowerment of women.

  8. The Soka Gakkai will respect cultural diversity and promote intercultural exchange, thereby contributing to mutual understanding and cooperation among the world’s peoples.

  9. The Soka Gakkai is committed to building a sustainable world for future generations, addressing the climate crisis, and protecting and caring for the ecosystems of Earth.

  10. The Soka Gakkai will promote education, learning and scholarship, to enable all people to cultivate their individual character and enjoy contributive, fulfilling and happy lives.

November 18, 2021

ACHIEVEMENTS AND PERFORMANCE

Activities & Events

Starting in March 2020, ahead of the requirement by the UK Government to enter lockdown, SGI-UK suspended face to face activities in light of the growing concerns around the Covid-19 Coronavirus situation. All our activities moved online to platforms such as Zoom and were held in this way through 2020 and for the first half of 2021. Events and activities which could not be adapted to take place online, such as Open Days, study exams or courses at Taplow Court and other venues were postponed. Generally, attendance at online activities was higher than before the lockdown.

In the summer of 2021, those members who wished to started to meet in small groups outside. Our monthly scheduled activities remained online.

Most staff were able to continue to work either from home or at our centres. As residential courses and other activities at Taplow Court had been suspended, there was no need for food preparation, so the canteen staff joined the gardening team and also used some of their time to prepare meals for the Maidenhead Foodbank and Slough Outreach charities.

Although our shops selling Buddhist books and items were closed, our online shop and mail order continued.

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Core activities to promote the study and practice of Nichiren Buddhism as taught by SGI

Our basic method of introducing people to SGI-UK and Nichiren Buddhism is through inviting them to the monthly discussion meetings held by our 629 districts around the country. These meetings would usually be held in members’ own homes, but became virtual meetings online. Study lectures, introductory talks and public lectures also moved online. The London Ikeda Peace Centre at 7 Wakefield Street, London WC1, the South London National Centre in Brixton and the West London Centre in Acton were closed except for staff use and maintenance. We were able to do some important work to the fabric of our centres while they were closed.

Our monthly magazine, The Art of Living (“AOL”), has over 4,350 subscriptions and the print run continued at 5,200, (because the shops in our centres were not open to sell individual copies).

Districts as referred to above are organised into chapters, usually consisting of 2 to 4 districts. Study of Nichiren Daishonin's writings are organised monthly, usually on a chapter level. There are 173 Chapters. Preparation for lectures is held some months before each lecture, support material being sent electronically to all lecturers. Introductory lectures continued online.

There were no residential courses held at Taplow Court or in rented venues in 2021.

Online summer courses were held throughout the country between June and September 2020. Most were organised on Area level, some for just one of the 4 divisions, but many were held with either all divisions together or with men and young men or women and young women together.

Meetings to inspire and support Leaders were held online were organised nationally and locally. In November all leaders were invited to an inspiration meeting and more than 3,000 attended.

Our study courses continued with online meetings. Study courses give a structured study syllabus for all members to take advantage of. The Grade 1 and 2 exams already postponed from 2020, were postponed once again until May 2022.

The SGI-UK Study Department has split into four subgroups, which will focus on particular areas of study. These are: study courses and exams, study lecturers training, study materials and publications and study admin.

SGI-UK Outreach activities in 2021

[Note: In light of the COVID-19 pandemic, all scheduled SGI-UK meetings were suspended for the majority of 2021 and online activities were encouraged in their place.]

The SGI theme for 2021 was ‘Year of Hope and Victory’ and here are some examples of the activities and initiatives organised by SGI-UK members during the year. In light of the new Soka Gakkai Charter mentioned above, the activities are listed to illustrate the various Charter principles. The majority of our activities took place online, and our 60[th] Anniversary celebration in October and the UN Climate Change conference in Glasgow, COP26, in November were opportunities for SGI-UK to introduce activities that were both in person and available online.

1 The Soka Gakkai will contribute to peace, culture and education based on the Buddhist teaching of respect for the dignity of all life.

1.1 Peace

2021 peace proposal

On 26 January 2021, marking the founding of the SGI, President Ikeda’s 39th annual peace proposal was released, entitled: ‘Value Creation in a Time of Crisis’. In brief, he calls for further global cooperation to address the key issues of our time: the COVID-19 pandemic, the climate crisis and the need to rid the world of nuclear weapons. These issues are not constrained by national borders and cannot be solved by any one government or organisation

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alone. The full text of the peace proposal is available at: https://sgi-uk.org/In-Society/Peace-Proposals/2021. General Director Robert Harrap did a number of online talks on the Proposal for members in Bristol (February), South East London (April), Southbank in London (June) and Wales (together with ICAN Executive Director Beatrice Fihn in November).

Southbank Chapter 2021 peace proposal talk

On 19 June, Southbank Chapter hosted an online talk by SGI-UK General Director Robert Harrap on President Ikeda’s 2021 peace proposal entitled ‘Value Creation in a Time of Crisis’ This engaging talk started with Robert outlining the thematic areas of the peace proposal before delving into topics such as Japan’s recovery after the Tohoku earthquake, the Great Green Wall, and of course, the pandemic that has affected us all. This was followed by a short Q&A. Over sixty people attended including guests, and the men’s division district leaders of Southbank Chapter supported as the action team.

Ginkgo tree project in Winchester

Members in Winchester facilitated a ceremony celebrating a joint project between the Mayoralty of Winchester, the University of Winchester and SGI-UK. The ceremony, attended by the Mayor, saw the planting of seeds sent by the Mayor of Hiroshima from Ginkgo trees that survived the atomic bomb. Once the seeds grow into saplings they will become part of a local schools’ project around peace-building, environmentalism and anti-bullying. Sam Jones, Assistant Vice Chancellor of the University said: ‘In the future, the trees will be a source of inspiration to pupils as we strive to live as part of a peaceful global community.

SGI signs four joint statements on disarmament

On 8 October, four joint statements signed by the SGI along with other organisations were delivered during the UN General Assembly First Committee. The statements are on the themes of gender and disarmament, protection of the environment in relation to armed conflicts, humanitarian disarmament with a discussion on the effect of AI weapons on vulnerable groups, and the role of youth in peace, disarmament and non-proliferation education.

Northern Ireland Peace and Friendship Day

Sixty people attended Northern Ireland Headquarters' Peace and Friendship Day meeting on 22 May. Carrickfergus District Women’s Division Leader Sheelagh McCool, Belfast Chapter Men’s Division Leader Satish Kumar and Women’s Division HQ Leader Trish O’Kane began with a presentation going back as far as the launch of the ‘Daimoku for Peace in Ireland’ in 1989 right up to President Ikeda designating 18 May as Northern Ireland Peace and Friendship Day. SGI-UK Youth Division Leader Koichi Samuels shared his journey of studying at Queen’s University Belfast and continuing to fulfil his mission in Northern Ireland. After a great rendition of ‘Something Inside So Strong’, a women’s division member shared how being determined to contribute to the activity enabled her to reawaken her creativity.

SGI-UK Vice Young Women’s and Young Men’s Leaders Lucie Dalila and Ryo Ashida encouraged participants to continue with their determinations right up to 6 June. The finale was a music video to the song ‘Search for the Hero Inside Yourself’. In closing remarks, Men’s Division HQ Leader Paul Fitzsimmons said, ‘let’s advance together in unity in the great undertaking to rid the world of misery.’

1.2 Culture

South West London Area youth culture festival

On 13 March, South West London Area had its first-ever youth culture festival on Zoom. Seventeen youth from all four HQs performed at the festival attended by eighty people, which everyone agreed was fantastic. The MCs made everyone feel welcome and kept participants and performers engaged. Performances ranged from songs, poetry, a comedy sketch and dancing. Special considerations were taken into account to ensure that Indigo Group members (aged 15 to 18) could attend this event, which was important at this momentous time.

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1.3 Education

Books donated to Swansea University

Thirty-seven South Wales and Valleys HQ members, determined to share their mentor’s spirit, donated fifty of President Ikeda’s books to Swansea University’s new multi-faith centre on 3 July, Soka Gakkai Day of Mentor and Disciple. Gratefully received and warmly welcomed by Chaplain Mohsen, the ceremony was attended in person by a small group with many Wales and the Marches Area members watching online. A further sixty-four books will be donated to Swansea University’s library. Part of an Area activity covering four universities, it is hoped that other members in the UK, Europe and beyond are encouraged to share President Ikeda’s hope-filled writings with future generations of students.

2. The Soka Gakkai will promote an understanding of Nichiren Buddhism through grassroots dialogue and exchange, thereby contributing to the realization of human happiness and well-being.

SGI-UK Discussion Meetings

SGI-UK’s primary activity continues to be the monthly discussion meeting where members and their guests discuss important topics relevant to all the participants and look for the Buddhist perspective on how to respond to the challenges of life. During 2021, the monthly scheduled discussion meetings took place online, and smaller informal discussions took place in the summer and autumn with members often meeting outside or in public places. Average attendance for members and guests through the year was 4,939. We had two particular anniversaries as the focus for our dialogues: the 40[th] anniversary of ‘The Day of Mentor and Disciple for Europe’ in June, and the 60[th] anniversary of kosen-rufu in the United Kingdom in October. Members were able to record the number of dialogues they held on an online dialogue counter.

BLOG: Launching a Decade of Treasuring Life

In February SGI-UK relaunched the ‘Launching a Decade of Treasuring Life’ blog with fresh content to support our efforts in creating waves of dialogues for hope throughout 2021, and specifically February, May and September. Here is the link: www.launchingadecadeoftreasuringlife.org

Thanet and White Cliffs Chapter’s introductory webinar

Thanet and White Cliffs Chapter held their first introductory webinar attended by eighty people, with around thirty guests, on 3 February with the theme 'How do we stay strong and positive in difficult times?' Vice Chapter Women’s Division Leader Mandy Hawting introduced the organisation and its core philosophy of encouraging each individual to manifest the Buddha nature inherent in everyone. The principle of the Ten Worlds was explored and then demonstrated by three experiences. Finally, questions from the audience drove a vibrant discussion among the panellists. Organisers were very happy to find a way to reach out to guests whilst it was not possible to meet physically.

Tufnell Park introductory meeting

On 28 February, Tufnell Park District held their fifth ‘Introduction to Nichiren Buddhism’ event with seventeen attendees, including seven newly practicing people and guests, exploring the theme ‘The Gohonzon – the blueprint of our lives’. They have been hosting these introductory meetings since lockdown started. Realising there was a role to play in supporting people who were looking for reassurance and hope in light of the pandemic, especially as SGI-UK’s philosophy has the strategy to navigate all of life's challenges. They wanted to share it, fulfilling the vow for kosen-rufu and to take action to repay their debt of gratitude to their mentor.

3. The Soka Gakkai will respect and promote freedom of thought, conscience and religion.

ACHG introduction to Nichiren Buddhism: ‘The Power of You’

Sharing the principles of Buddhism with others, or ‘Shakubuku’ is a practice for others, an exercise of compassion, and a belief in people’s Buddha-nature. It is an act of the highest respect for others and one that requires courage. SGI-UK African and Caribbean Heritage Group (ACHG) took up this challenge with their activity ‘The Power of You’. Presenting a dynamic, engaging, and inspiring introduction to Nichiren Buddhism with experiences, entertainment, and insight, there were Q&A sessions for participants to ask any questions.

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SGI-UK’s membership ceremonies in 2021

On Saturday 14 August, an online membership ceremony was held for over 250 new members to join SGI-UK. Including guests and supporting leaders, more than 650 people attended. With experiences from Sue Thornton and Richa Rughal, as well as explanations of what it means to join the Soka Gakkai from SGI-UK Men’s Division Leader David Woodger and the significance of receiving the Gohonzon from SGI-UK Women’s Division Leader Justine Marchant, it was a joyful and significant ceremony. SGI-UK Youth Division Leader Koichi Samuels read out the names of all the new members and SGI-UK General Director Robert Harrap formally welcomed all the new members to SGI-UK. Entertainment was in the form of the Glorious Life Chorus video of ‘Dare to Believe' and the European youth song ‘Torchbearers’. New members received their Gohonzon in an individual bestowal before the end of August.

On 20 November, 153 people became SGI-UK members at the second online membership ceremony this year. This significant event began with a clarinet performance by SGI-UK Young Women’s Division Leader Anna Hashimoto. SGI-UK Men’s Division Leader David Woodger then shared the significance of the recent Soka Gakkai Founding Day anniversary on 18 November. Participants also watched a video of President Ikeda’s speech ‘Spread Seeds of Happiness with an Indomitable Fighting Spirit’. Pioneer member Paul Holding shared his experience of over four decades of Buddhist practice. SGI-UK Women’s Division Leader Justine Marchant spoke on the significance of receiving the Gohonzon. SGI-UK Glorious Life Chorus shared their uplifting new song ‘Building Our Own Future’ before a second experience of transformation and victory by a young woman who received Gohonzon in August 2021. After each recipient’s name was read out, SGI-UK General Director Robert Harrap welcomed them to SGI-UK. Finally, two young men, and childhood friends, shared their determinations for the positive impact they wish to have on society through their faith. For the participants it was a profound new departure.

4. The Soka Gakkai will, based on the Buddhist spirit of tolerance, respect other religious and philosophical traditions, engaging in dialogue and working together with them toward the resolution of the fundamental challenges confronting humankind.

WAMCF interfaith webinar

The Windsor and Maidenhead Community Forum held the first of three interfaith webinars at the end of January. The topic was ‘What is the purpose of life?’ and the speakers included SGI-UK General Director Robert Harrap, the Chief Priest of the Slough Hindu Temple and a local Brahma Kumaris leader. It was attended by over eighty local people and had an excellent reception. The complete webinar is on the WAMCF site: www.wamcf.org. Over the years, WAMCF has developed a strong relationship with SGI-UK through its Chair, Karnail Pannu, who received the Taplow Court Culture Award from President Harada in April 2018.

Buddhist Action Month 2021: ‘Lion’s Roar: Speaking up in a Troubled World’

The theme for Buddhist Action Month (BAM) 2021 was ‘Lion’s Roar: Speaking up in a Troubled World’. As an initiative created by the Network of Buddhist Organisations (NBO), BAM takes place in June each year. It encourages Buddhists to look at the world and take positive action. Here are some of the BAM! events organised around the UK:

South Birmingham and Worcestershire Chapter public virtual event

South Birmingham and Worcestershire Chapter hosted their first public Buddhist Action Month event on 20 June, attended by ninety-seven people. Speakers included an SGI-UK Buddhist, an independent ecologist and a Green Party member, followed by district-led and Future Division contributions. We also produced an inspiring ‘Diamond District Footprint Booklet’, a narrative created by members of Diamond District sharing their growing understanding of the issues around climate change and the ways in which they as individuals can tackle its impact.

York Ouse West District litter pick

A number of York Ouse West District members were out in force on York Beach to litter pick for Buddhist Action Month last Saturday. The small sand bank along the River Ouse yielded a lot of rubbish! After making the beach a much cleaner and safer place, especially for wildlife, they fed the geese. This purified Buddhaland almost immediately attracted two families with children who came to sit on the stone wall, just above the beach, and feed the pigeons.

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5. The Soka Gakkai will respect local cultures and customs, and the autonomy of each organization. Each organization will develop its activities in accordance with the laws and conditions prevailing in that country or territory and will encourage its members to contribute to society as responsible citizens.

SGI-UK representatives on BBC Radio 2’s ‘Pause for Thought’

General Director Robert Harrap and Youth representative Gabrielle Westhead each delivered a number of ‘Pause for Thought’ contributions on BBC Radio 2.

President Ikeda sent a message of condolence to the Queen

President Ikeda sent a message addressed to Her Majesty Queen Elizabeth II on behalf of Soka Gakkai members in the United Kingdom and throughout the world, expressing his heartfelt condolences upon hearing the news of the death of Prince Philip, Duke of Edinburgh. President Ikeda visited Buckingham Palace in May 1989 and met with HRH Princess Anne. In June 1994, he also met with HRH Prince Charles at Highgrove, near Gloucester.

Letter from the Mayor of Royal Borough of Windsor and Maidenhead

SGI-UK received the following letter to commemorate 3 May, Soka Gakkai Day:

Dear Mr Harrap,

On behalf of everyone at the Royal Borough of Windsor and Maidenhead I would like to pass on our good wishes to your members for Soka Gakkai Day on 3 May. I understand it is an important day in the calendar of the SGI members. I wish you all the very best for the coming year as you strive for the peace and happiness of everyone. I hope to be able to meet you at some point during my mayoralty, hopefully face-to-face rather than on Zoom. Yours sincerely, John Story, Mayor

60[th] Anniversary of Kosen-rufu in the United Kingdom

Members of SGI-UK and their guests watched together the online celebration event ‘Choose Life – Shining as Your True Self’ on Saturday 16 October. This event was created to commemorate the sixtieth anniversary of President Ikeda’s first visit to the UK on 13 October 1961. Now six decades later, SGI-UK fondly reminisced about the significance of that visit, which paved the way for kosen-rufu in the UK and beyond. The audience were joyfully welcomed by the emcees Estelle Marsh and Adam Newman, who were shining like magnificent suns. The celebration began with a pre-stage montage of songs by SGI members. The meeting was full of inspiring dialogues, music, art and choreography. In her interview with Future Division members, Shizue Graham, the pioneer member who met President Ikeda at the airport in London in 1961, explained how she opened her heart and started to share Buddhism in the UK based on his guidance. Prue Bucknall shared her memories of supporting the dialogue between President Ikeda and Dr Arnold J Toynbee in 1972 and 1973. The significance of the shared struggle around SGI-UK’s purchase of Taplow Court was explored by Kazuo Fujii. He warmly recalled President Ikeda’s guidance as being the ‘wisdom of the Buddha’. Future Division members beautifully articulated their hopes and dreams alongside SGI-UK members, who shared their determinations for the future. The meeting concluded with members singing the new SGI-UK youth division song ‘Building Bridges’ and a reading of President Ikeda’s message for the sixtieth anniversary of kosen-rufu in Europe.

Second letter from the Mayor of the Royal Borough of Windsor and Maidenhead

Ahead of 18 November, SGI-UK General Director Robert Harrap received the following message, showing the friendships we have made in our local community:

Dear Mr Harrap, On behalf of everyone at the Royal Borough of Windsor and Maidenhead I would like to pass on our good wishes to your members for the anniversary of the Founding Day of Soka Gakkai on 18 November. I hope you are all able to enjoy your celebrations this year. Yours sincerely,

John Story Mayor

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6. The Soka Gakkai will work for peace and a world free from nuclear weapons and will promote just and sustainable development.

6.1 A world free from nuclear weapons

The Treaty for the Prohibition of Nuclear Weapons entered into force

By 24 October 2020, fifty countries ratified the Treaty for the Prohibition of Nuclear Weapons (TPNW), the number required for the Treaty to enter into force ninety days later on 22 January 2021. As a proud partner of ICAN since 2007, many members were excited to virtually celebrate Entry into Force Day on 22 January via their livestreamed event ‘Studio 22.21’.

Soka Gakkai President Minoru Harada statement on the TPNW

President Harada welcomed the entry into force of the Treaty on the Prohibition of Nuclear Weapons:

Affirming the organisation’s legacy of action towards a world free of nuclear weapons, Soka Gakkai President Harada calls for increased global solidarity to achieve this goal and a shift from state-centred security to peoplecentred security.

Together with the members of the Soka Gakkai worldwide, I wholeheartedly welcome the entry into force of the Treaty on the Prohibition of Nuclear Weapons (TPNW) on 22 January 2021. The entry into force of the TPNW heralds the start of the end of the nuclear era and marks a significant step forward towards the total elimination of nuclear weapons. I would like to express my deepest respect and appreciation to all those who have struggled for years towards the shared objective of ridding this world of nuclear weapons, including the world’s hibakusha (the survivors of the atomic bomb), International Physicians for the Prevention of Nuclear War (IPPNW), the International Campaign to Abolish Nuclear Weapons (ICAN), and others in the international NGO community.

The Soka Gakkai has long been committed to the prohibition and abolition of nuclear weapons as its social mission and responsibility. Our efforts have been inspired by second Soka Gakkai president Josei Toda’s declaration, issued on 8 September 1957, calling for the abolition of nuclear weapons and harshly condemning them as a threat to the right of the world’s people to live. Toda shared the resolve of the first president of the Soka Gakkai, Tsunesaburo Makiguchi, who died in prison having fought for the sake of peace and human rights, never succumbing to pressure from the Japanese military government during the Second World War. The spirit of Toda’s declaration was then inherited by Daisaku Ikeda, third president of the organisation, who has denounced nuclear weapons as an absolute evil and dedicated his life to building the foundations for lasting peace. We are determined to continue to work to realise our founding presidents’ resolve to realise a world free from nuclear weapons. Under President Ikeda’s leadership, members of the Soka Gakkai and Soka Gakkai

International (SGI) have devoted ourselves to grassroots initiatives to eliminate nuclear weapons, efforts driven by the passion and energy of youthful future leaders. These efforts, with their consistent focus on one-to-one dialogue, include the organising of anti-nuclear exhibitions and symposia, campaigns to collect signatures and the publication of the testimonies of atomic bomb survivors. The SGI has actively collaborated with other NGOs, civil society actors and faith-based organisations (FBOs) around the world towards this common goal. The TPNW’s entry into force is the culmination of the long, persistent struggle of citizens from around the world coming together in solidarity. It is our hope and conviction that it will become a significant milestone on the path to nuclear abolition. Threats to global peace and security are multifaceted and complex. As SGI President Ikeda has repeatedly argued in his annual peace proposals, the world must shift from a traditional state-centred understanding of national security to a more fundamental and authentic approach to security focused on protecting people’s lives and dignity. From that perspective, it is clear that prohibiting and abolishing nuclear weapons from this world is the surest and most realistic path to lasting security for humankind.

The Soka Gakkai has always placed foremost importance on standing with the people. Japan is the only country to have suffered the wartime use of nuclear weapons. We therefore express our strong desire that Japan participate as an observer in the first meeting of States Parties of the TPNW with the goal of creating the conditions that will make its ratification of the treaty possible. Japan should assume a leading role in advancing the prohibition and

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abolition of nuclear weapons by bridging the deep divisions that now exist between the nuclear-weapon states, nuclear-dependent states and the non-nuclear-weapon states.

The Treaty on the Prohibition of Nuclear Weapons represents a pragmatic vision for achieving a world free from nuclear weapons. Along with the legal and institutional establishment of the treaty, it is crucial that its animating spirit and vision be widely disseminated and received. This is a challenging undertaking that must be driven and sustained by hope and faith in the power of the people.

The TPNW’s entry into force is the occasion for redoubling our efforts to build global solidarity among people who seek a world without nuclear weapons. As heirs to the spiritual legacy to which our organisation’s three founding presidents dedicated their lives, the members of the Soka Gakkai will continue to take action and engage in dialogue towards the goal of constructing ‘the defences of peace’ in the hearts of individuals everywhere.

Read this statement here: https://www.sokaglobal.org/contact-us/media-room/statements/tpnw-entry-intoforce.html

SGI-UK in Interfaith Statement on the TPNW

Together with representatives of other faiths around the UK, SGI-UK General Director Robert Harrap appeared in this interfaith statement video released to coincide with the Entry in to Force of the Treaty for the Prohibition of Nuclear Weapons: https://youtu.be/rXRmkCvUwig

Celebrating the Treaty for the Prohibition of Nuclear Weapons entering into force

On 23 January, members in Lotus Sheldon District hosted an online event ‘Always Immoral now Illegal’ celebrating the Treaty for the Prohibition of Nuclear Weapons (TPNW) entering into force. Participants were invited to discuss the significance of the Treaty and their response to it in the light of President Ikeda’s 2020 Peace Proposal and President Toda’s Declaration for the Abolition of Nuclear Weapons, amplifying the voices of the atomic bomb survivors. Celebrating this milestone, the claws of hatred that lie ‘hidden in the depths of such weapons’ were wholeheartedly ripped out and participants pledged to continue to do so.

‘Global Network for Peace’ to premiere in Foyle Film Festival line-up

The short film ‘Global Network for Peace’ was first shown as a work in progress in SGI-UK’s Generation Hope event in 2018, plus as a short clip shared on BBC World News around the same time. It shows the background to SGI's involvement in the efforts to eradicate nuclear weapons and the attitudes that young members have towards keeping those efforts alive.

The now-completed film celebrates the Treaty for the Prohibition of Nuclear Weapons coming into force on 22 January 2021. It premiered, together with a short panel discussion with filmmaker Maeve Murphy and SGI-UK members, at the Foyle Film Intercultural and Anti-Racism Festival on Saturday 3 April.

'Making your money work for good' webinar

On 30 March, the UK Nuclear Weapons Financing Research Group, of which SGI-UK is a member, hosted a short session to help think about how to make your money work for good. This webinar was intended to equip viewers to lobby banks to invest money ethically and ask them to change their policies around investing in fossil fuels, arms, nuclear weapons and other ethical priorities. Steve Hucklesby from the Methodist Church Public Issues Team led the discussion.

Heart of England Headquarters’ Hiroshima Peace Day

Future Division members led the way in this activity on 12 September 2021. Aria (age 6) opened the meeting by sharing what she felt about nuclear weapons. Aryan (age 17) was MC and Emily (age 13) shared her dialogue with Kyoko, a second generation survivor of Hiroshima. Hannah (age 9) discussed how we could hold our political leaders to account. Then followed the dialogue part of the meeting, where participants watched a moving video of three generations of survivors from the nuclear bomb dropped in Hiroshima. Ideas were shared in small group meetings about how to create a world of peace. Rhea (age 19) closed the meeting with a moving experience, ending with the belief that the power of the human heart is more powerful than any atomic bomb.

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Mayor of Winchester Hiroshima commemoration

The Mayor of Winchester launched a project in partnership with the University of Winchester and Winchester members of SGI-UK using seeds from Ginkgo trees that survived the atomic bombing, sent by the Mayor of Hiroshima. Maurice James, the University of Winchester’s Grounds Manager explained how the seeds would need to be nurtured for four to five years before being sturdy enough to plant outside. John Brackstone, Director of Operations for the Faculty of Education, described plans to work with schools in Winchester District to spread a message of hope for the future.

SGI-UK and ICAN in Conversation

A Proposal for Peace: Value Creation in a Time of Crisis On Thursday 18 November, 7pm, a webinar exploring President Ikeda’s 2021 peace proposal and the ongoing developments of the TPNW (Treaty on the Prohibition of Nuclear Weapons) took place with SGI-UK General Director Robert Harrap in conversation with Beatrice Fihn, Executive Director of ICAN.

6.2 Promoting just and sustainable development

2021 peace proposal lecture in Bristol Headquarters

Bristol HQ found that there are definite benefits to the current Zoom world, during a webinar on Sunday 28 February looking at the environmental and sustainability points in the 2021 Peace Proposal. SGI-UK General Director Robert Harrap and Young Women's Student Division Leader Sanya Rajpal shared a 2021 peace proposal lecture with seventy-five people in Bristol HQ. The talk acknowledged the complex challenges in society and how these can be approached from a Buddhist perspective. One of the attendees commented: ‘I gained a greater sense of surety… that this huge, vital environmental mission is possible.’ Both speakers were commended for their honest accounts of their own daily struggle to raise their life-state and how belief in human revolution is the belief that things can change.

Taplow Court’s woodland tree planting project

Contributing to the UN Sustainable Development Goal 15 ‘Life on land’, over 200 new trees were planted by the team at SGI-UK’s national headquarters on a cleared bank just below the Cedar Walk overlooking the River Thames. Predominantly native oak trees with a scattering of hazel and hornbeam, the planting is the first part of a four year programme to plant over 1,000 trees in the wider estate at Taplow Court. The young trees are all given biodegradable shelters to give them a good start in our dry soil and protect them from hungry rabbits and deer.

Seasons at Taplow Court slideshow

Available on the SGI-UK website, a photo slideshow of Taplow Court through the seasons in 2020 and the beginning of 2021 illustrates the care taken to nurture the estate. Click here: https://sgi-uk.org/Taplow-Court.

Northern Area connects with the SDGs

Districts in Northern Area were invited to dedicate their May discussion meetings to connect with the UN Sustainable Development Goals (SDGs) and positive action with the spirit to respond to Buddhist Action Month in June. Vibrant, thoughtful discussions were held across the area, aligning the SDGs to be achieved by 2030 with the heart of our mentor and the Soka Gakkai’s centenary in 2030. North Manchester District themed their discussion ‘Hope for the Future’ concentrating on the environmental goals. The district has since determined to do a socially distanced litter pick in June and are discussing establishing a local peace garden together.

York Ouse West District advancing with the SDGs

York Ouse West District in North Yorkshire is contributing to the UN Sustainable Development Goals by focusing its attention on one goal each week. Looking at 17 SDGs can be overwhelming! So, focusing on one each week they stay in our awareness and has made the SDGs feel manageable. A circulated email each week suggests ideas for actions that individuals can take. Actions already taken include: chanting about the SDGs, donating to charity, including neighbours in taking action, looking after ourselves and other people, sharing things: all causing a deeper connection to ourselves and our environment.

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7.The Soka Gakkai will safeguard and promote human rights. It will not discriminate against any individual and will oppose all forms of discrimination. It will contribute to the achievement of gender equality and promote the empowerment of women.

Non-binary appointments

SGI-UK looked at how we can adapt our organisational structure based on gender and age (the four divisional groups: Women’s, Men’s, Young Women’s and Young Men’s Divisions) and how members can take responsibility to support other members, so that we make sure we include as local leaders those who do not identify themselves in these ways. In the autumn we were able to appoint the first non-binary youth leader in a district in South East London, with discussions for more appointments ongoing.

SGI-UK Rainbow Chant and Chat meetings

Rainbow (who support those who identify and are allies with LGBTQIA+) launched the ‘Decade of Treasuring Life’ with a national Chant and Chat meeting hosted by Scotland Area on 30 January. Exploring the theme ‘Developing a vast heart for hope and victory’, it was attended by seventy-two members and guests.Experiences of prejudice, racism, the challenge of being non-binary in a divisional structure, clarifying pronouns, challenging ourselves to be visible in our districts and determination to leave no one behind were shared. Indigo members confidently shared a song and a determination, and everyone danced, breathed, relaxed, laughed and cried thanks to an amazing action team of all ages.

On 27 March, seventy people attended a national Rainbow Chant and Chat meeting hosted by Midlands Area. The meeting was supported by Area Leaders from the Midlands, who shared heartfelt determinations not to leave anyone behind and a moving experience-based study talk. A young man shared his experience of transforming karma and members contributed beautiful music, poetry and dance. Small groups considered the question: ‘How am I creating my year of hope and victory just as I am?’ A pioneer SGI-UK member shared encouragement, praising our determination to ‘respect the dignity of all life and enable all people.

SGI-UK African and Caribbean Heritage Group (ACHG) praises mothers and daughters

To celebrate International Women’s Day, members of the ACHG came together on 13 March, ‘In praise of Mothers and Daughters’. Women of African heritage shared dialogues towards eliminating racial inequalities, from the standpoint of dignity and respect. Referring to President Ikeda’s guidelines of faith to women and young women, ACHG Women’s Division Faith Leader Sandra White reconnected everyone to two points: ‘Everything begins with prayer’ and to ‘be cheerful suns of happiness’. A moving experience, group discussions, poetry and song added to this beautiful, uplifting event.

8. The Soka Gakkai will respect cultural diversity and promote intercultural exchange, thereby contributing to mutual understanding and cooperation among the world’s peoples.

ACHG’s introduction to Nichiren Buddhism

On 31 July, 223 members and guests attended this youth-led SGI-UK African and Caribbean Heritage Group (ACHG) event. There were six profound and inspirational experiences from members: two sisters shared their journey together; there was moving poetry and music; and two stories of transforming harmful negative tendencies and violence in the local community. The study point reminded everyone to “perceive the true nature of our lives, that we are the ‘treasure tower’”. Questions from the attendees were ably answered in two Q&A sessions led by youth division. At least six people reported that they want to start chanting immediately.

9. The Soka Gakkai is committed to building a sustainable world for future generations, addressing the climate crisis, and protecting and caring for the ecosystems of Earth.

9.1 Preparing for COP26 in Glasgow – Youth engagement

Introducing the Youth Climate Change Ambassadors Group

As the UK prepares to host the UN Climate Change Conference (COP26) in November 2021, a Youth Climate Change Ambassadors Group’ has been formed in SGI-UK, consisting of youth representatives from all Areas. The

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group studied President Ikeda’s guidance related to climate change and learning how each person can bring about positive changes to the environment based on Nichiren Buddhism. Striving to follow in the footsteps of President Ikeda to contribute to society through dialogue and action, their activities centred around monthly study sessions led by SGI-UK General Director Robert Harrap and continued until the end of October 2021.

The Group made the following determinations:

To repay our debt of gratitude to President Ikeda in this significant year with each of us achieving a concrete victory in our lives through participating in this group;

To contribute as SGI-UK to COP26 and for us as the Youth Climate Change Ambassadors to bring real change to the environment through our dialogue and actions;

To overcome the global pandemic with united prayer so that we can safely have face-to-face meetings as a group and as an organisation before the end of our group’s activities in October 2021

Northern Area youth division meeting

On 29 April, forty-four young people met for the second of three Area youth division meetings towards 6 June. The meeting was focused on the UN Sustainable Development Goals. There were experiences from people who are making an impact in their communities and from Northern Area’s representatives in SGI-UK’s ‘Youth Climate Change Ambassadors Group’ towards COP26 in November. Each youth division member was encouraged to take this spirit to the district and hold May discussion meetings focused on these goals.

9.2 Preparing for COP26 - Webinars

In October 2020, SGI-UK and the Centre for Applied Buddhism started a series of monthly webinars to prepare for the UK hosting the UN international conference on climate change, COP26, in Glasgow. SGI-UK applied for Observer Status with the UNFCCC, the organising body of the COP conferences, and this status was confirmed in - - Glasgow. The recordings and notes of the webinars can be found here: https://sgi uk.org/Climate Change

January webinar - #4 in the series: Climate Action and the Need for Transformation Multifaith Webinar

On 28 January at 7pm, as part of the ongoing series of climate change webinars, the Centre for Applied Buddhism (CfAB) hosted a panel of speakers from Buddhist, Hindu, Jewish, Muslim and Sikh faith traditions who addressed the question of personal and collective ‘transformation’ based on climate action, collaboration and education. Speakers were: Amandeep Kaur Maan (Ecosikh), Kamran Shezad (Bahu Trust – Muslim), Jamie Cresswell (Centre for Applied Buddhism), Talia Chain (Sadeh Farm – Jewish), Devena Chouhan (Hindu Climate Action).

- February webinar #5: Creative Ecologies

Chaired by SGI-UK Youth Division leader Koichi Samuels this event on 24[th] February included three short talks about creative responses to the climate emergency and questions from the audience. Featuring Dr. Arianna Sdei (Architect and Sustainability Consultant – ‘Towards zero carbon architecture), Dr. Louise Squire (Specialist Tutor, University of Portsmouth – ‘Fiction, Ecology, and the Buddhist view of death’), Dr. Emilia Terracciano (Art Historian, University of Manchester – ‘In the company of trees: making sense of learning and living in an ecologically-damaged world’).

March Webinar - #6: ‘Economics, Sustainability and the Power of Simple’

The Centre for Applied Buddhism (CfAB) hosted the sixth webinar in the series on 1[st] April, featuring a conversation with environmental activist Satish Kumar and global campaigner Sian Sutherland around the theme ‘Economics, Sustainability and the Power of Simple’.

April Webinar - #7 The Soka Institute of the Amazon

Founded in 1991, the Soka Institute of the Amazon is an initiative led by SGI President Daisaku Ikeda with a focus on creating environmental awareness projects and protecting the Amazon region. On 28 April, over 600 people joined the seventh of our climate webinars to hear a fascinating and inspiring presentation from the Soka Institute of the Amazon about their work gathering seeds from the rainforest for their seed bank, growing seeds and planting

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seeds, as well as various research projects and work with schools to raise awareness. Jean Leao, Tais Tokusato and Rodrigo Izumi answered lots of questions about life in the Amazon and the whole event was interpreted by Monique Tiezzi.

- May Webinar #8: Webinar with Hope for the Future

The Centre for Applied Buddhism (CfAB) hosted the eighth webinar in the series co-organised by Eco Dharma Network and Hope for the Future on Wednesday 26 May. Hope for the Future is a climate charity that works to equip communities and individuals to communicate the urgency of the climate crisis with their representatives in local government and parliament. There are many ways we can speak out as Buddhists. How do we empower ourselves to do that, individually and collectively? In this webinar they suggest ways of building strong relationships with MPs and councillors through understanding their values and finding common ground.

June Webinar - #9: Taplow Court – Thinking creatively and taking action in response to the climate emergency

SGI-UK hosted the ninth webinar in the series on Wednesday 30 June. Phil Rollinson, head gardener and Claire Donnelly one of the gardening team at SGI-UK’s national headquarters Taplow Court, led the webinar and described the actions and vision they and their colleagues are taking to create a sustainable future for the estate.

July Webinar - #10: Racial Justice and Climate Action’

The Centre for Applied Buddhism (CfAB) hosted the tenth webinar in the series on Wednesday 28 July. This webinar explored the ways in which climate change and climate action intersect with racial equity, and the crucial role that racial justice plays in terms of both environmental impact and solutions. With talks and presentations from speakers, including Jan Blake (Storyteller, Plenary Speaker and Storytelling Consultant for brands and businesses), Anita Okunde (17-year-old award-winning activist and public speaker, focusing on issues specifically surrounding intersectional climate justice and feminism), Rehena Harilall (founder of ‘Buddhists across Traditions’, uniting Buddhist and Mindfulness practitioners in service of racial healing, social equity and justice) and Peter deGraft-Johnson (AKA The Repeat Beat Poet, a Hip Hop artist and broadcaster working to capture and extend moments of time, thought and feeling).

August webinar - #11: ‘Youth and Climate Action’

A group of SGI-UK Youth Division members, known as Youth Climate Change Ambassadors, have been meeting regularly since the beginning of the year to study and discuss climate action. In this webinar, The Youth Climate Change Ambassadors present and discuss various topics and how they take action to combat the climate crisis, as well as exploring ways in which those around us are also taking action; from conservation, to sustainability in business and youth participation, as well as deepening their understanding and practice of Buddhist principles concerning the environment. They also answer questions from the viewers, exploring the Buddhist approach to the latest Intergovernmental Panel on Climate Change (IPCC) report, which was published on 9th August 2021.

September Webinar - #12 “How Can We Make COP Count?”

This year’s Climate Conference is arguably humanity’s last moment to come together and make lasting changes towards a sustainable future for all life on earth. This Webinar explained what faith communities are and could be doing to make this a turning point in the run up to COP26 in November 2021. Featuring discussions and talks from: Olivia Hanks (Economics and Sustainability Programme Manager, Quakers in Britain) Shanon Shah (Director, Faith for the Climate) and Alexandra Masako Goossens-Ishii, (Programme Coordinator, SGI Office for UN Affairs) on Wednesday 29th September.

October Webinar - #13: SGI at COP26 – Sowing Seeds of Hope – Action for Climate Justice

On Wednesday 27 October, the eve of COP26, this webinar explored how SGI would be represented and working with other organisations during the UN Climate Change Conference COP26 in Glasgow in November 2021.

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9.3 During COP26

Creative Earth art competition for young people

Aiming to have a presence and contribution at COP26 Climate Change Conference in Glasgow in November 2021, SGI-UK supported the Creative Earth art competition for people aged 16 and under from across the UK, inviting young people to get creative and show global leaders the world they want to live in. Some of the best artworks were displayed during COP26 in Glasgow.

SGI-UK joins other organisations in pledge to divest from fossil fuels

More than seventy faith institutions, including SGI-UK, and the cities of Glasgow, Paris, Copenhagen, Seattle, Auckland and Rio de Janeiro have committed to divest from fossil fuels. It is hoped that the move will create a ripple effect, encouraging other organisations, including philanthropic foundations and higher education institutions, to follow suit.

SGI-UK at COP26

SGI-UK was given provisional Observer Status for COP26 which was confirmed during the conference in Glasgow in November. This meant that SGI-UK representatives were able to be present in the Blue Zone for the negotiations and participate in events with the diplomats, environmental experts, civil society representatives and other observer organisations. SGI-UK, together with the Centre for Applied Buddhism, organised a number of side events for the public, collaborating with other partners on the Climate Fringe. Here are some of the events before and during COP26:

Supporting the multifaith Camino to COP26 walk

An amazing group of pilgrims of various faiths, ages and roles in society, including SGI-UK member Tanya Myers, decided to walk to COP26 in Glasgow, leaving London on 5 September, a distance of 500 miles. They passed through Cumbria between 8 and 16 October, and local SGI members and their friends supported by walking with them and worked with other faith organisations to help with accommodation, food and refreshments. In the tiny village of Crosby Ravensworth, population less than 600, four ‘Caministas’ (a Buddhist, Christian, Muslim and Jew) met with primary school children to answer questions on their faith and climate justice. Tanya helped devise a play en route, which was live-streamed from the ‘green zone’ of COP26.

COP26 art project in Wales and the Borders

On Saturday 23 October, a community event was held on Whitesands Beach, St Davids, Pembrokeshire. Wanting to send the message ‘seeds of hope for climate change’ to COP26 to support all the work young people are doing, members joined up with local sand artist, Charlotte Cortazzi. Charlotte designed and drew sunflowers in the sand, while three SGI members used rakes to fill in the picture. To get the scale the dot in the middle is a person! The image was shared at SGI-UK and the Centre for Applied Buddhism’s webinar ‘SGI at COP26’ on 27 October.

Seeds of hope created in Glasgow

From 1 to 7 November, Websters Theatre in Glasgow was transformed into a hub of ‘warmth friendliness, openness, peace and dialogue’, as one of the theatre staff said. ‘Sowing Seeds of Hope – Action for Climate Justice’ was a week-long series of events organised by SGI-UK and the Centre for Appled Buddhism providing a platform for dialogues among faith leaders, youth, climate activists and visionaries. Also included was the launch of the new exhibition ‘Seeds of Hope and Action’ created by SGI in collaboration with the Earth Charter International. Its intention is to bring a message of hope and empowerment to tackle the despair caused by the climate crisis. Elizabeth Wathuti, Founder of the Green Generation Initiative of Kenya and Global South Co-chair of the COP26 Civil Society and Youth Advisory Council, spoke at the launch. All events were live-streamed and can still be viewed at: sowingseedsofhope.info. A short video of recapping the events can be watched at: youtu.be/SAIFRmJFtGE. As for the COP26 conference, this year both SGI and SGI-UK gained accreditation, which allowed nine SGI members from Japan, UK, Spain, Italy and France to participate in the ‘Blue Zone’, the UN-managed space which hosts the negotiations. It was possible to attend many side events as well as sit in on some of the negotiations. This has been a hugely valuable and exciting two weeks for SGI-UK and its future involvement in intra-faith and civil society activities and action.

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10 The Soka Gakkai will promote education, learning and scholarship, to enable all people to cultivate their individual character and enjoy contributive, fulfilling and happy lives.

SGI-UK Education Division spring meeting

On 28 February, 165 educators attended the SGI-UK Education Division spring meeting on Zoom. Amazing experiences from two teachers about how they are battling the daily challenges of working in schools, forging dignity and respect for their students and fellow teachers were shared. SGI-UK General Director Robert Harrap shared an inspiring lecture based on President Ikeda’s recent guidance. The meeting ended with the SGI-UK Education Division pledging that, by 2030, the UK would achieve the goal of one teacher/ educator who is an SGI member in every school/institute of learning (totalling 37,000) by supporting the one person in front of us.

University of Buckingham and Soka University create ‘The Daisaku Ikeda Academic Society for United Nations Studies’

On 28 April, an online signing ceremony took place between University of Buckingham (UoB) and Soka University of Japan marking the creation of the joint academic society within the Buckingham Centre for UN Studies named ‘The Daisaku Ikeda Academic Society for United Nations Studies’. Aspirations for the Society were shared, including collaboration on academic research related to UN studies such as diplomacy, security and disarmament, international laws related to the UN, initiatives to develop quality of education and peacebuilding in post-war, etc. This year also marks a ten-year friendship between the two universities and the award of the title Doctor of University Honoris Causa in Letters to President Ikeda by UoB in 2011.

SGI-UK Education Division autumn meeting

On 28 November, 111 Education Division members celebrated their autumn meeting themed ‘Creating Joy and Hope in Education’. SGI-UK Education Division Men’s Leader Jonny Gilbert shared inspiration before joining a panel of guest speakers in a Q&A session with SGI-UK Education Division Women’s Leader Colette Ferns, SGIUK Men’s Division Leader David Woodger and Brent East Chapter Men’s Division Leader Colin McGeachie. Also included were two experiences and a live entertainment from fellow members and educators.

Commemorating the anniversary of President Ikeda’s Honorary Doctorate

Members in East Central England joyfully celebrated the tenth anniversary of the Honorary Doctorate of Letters bestowed on President Ikeda by the University of Buckingham on 25 October 2011. A commemorative photograph was taken in front of the cherry tree dedicated to President Ikeda, followed by an online meeting to celebrate the anniversary and to welcome the newly arrived students from Soka University. SGI-UK General Director Robert Harrap explained the importance of education as a core value of the SGI and John Drew, Professor of English Literature, praised the students who come to study at Buckingham for their dedication and hard work. Congratulations to President and Mrs Ikeda were offered on this milestone.

School and University Student Visits

A number of online events took place through 2021 and 307 students and 100 staff participated in ‘virtual visits’ by the Institute of Education Religious Education students, Maiden Erlegh School in Reading, Comberton Village College near Cambridge and North Ealing Primary School in London. Robert Harrap was interviewed by Tim Buckler, the chaplain of Dulwich College in London, about Buddhist principles for use in RE classes.

Impact of Activities & Events

Level of membership of SGI-UK and the trend over time (increasing or decreasing)

We started to hold Membership and Gohonzon Bestowal Ceremonies once again with national ceremonies in August and November. 405 new members joined SGI-UK at online ceremonies, with the bestowal of the Gohonzon and membership certificate taking place later during a home visit.

Changes in the number of districts and other organisational units

The number of districts at the end of 2021 was 629 (At the end of 2020: 632).

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Attendance at courses, meetings and events to study and share the teachings of Nichiren

The monthly average discussion meeting attendance by members and their children in 2021 was 4,238 (2020: 4,270). And the average number of guests attending discussion meetings each month was 701 (2020: 1,448).

Because Taplow Court was closed for activities, there were no courses during the year (in the whole of 2020: 5) (Participants in 2020: 311).

Circulation and readership of publications

In December 2021, 4,357 subscribers purchased 4,729 copies (in December 2020: 4,200 subscribers purchased 4,581 copies) of our monthly publication, ‘The Art of Living’. The print run continued at the reduced level of 5,200 (because our SGI-UK shops were not open to sell issues not sold by subscription or mail order).

Numbers of weddings and funerals

SGI-UK conducted 6 weddings (2020: 1) and 15 funerals (2020: 23). None of these ceremonies took place at Taplow Court.

Study exam statistics

Although the Grade 1 and Grade 2 exams were postponed until 2022, meetings to prepare for the exam continued online.

FINANCIAL REVIEW

Financial Results of Activities & Events

SGI-UK generated total unrestricted income of £2,363,433 (2020: £2,391,990) and total income on endowment funds of £40,563 (2020: £78,231).

Total expenditure amounted to £3,316,843 (2020: £3,260,606) the vast majority of which was incurred furthering the principal activity of the charity that being the advancement of religion.

Grant Making

The charity does not currently give grants as a means by which it fulfils its charitable objectives.

Reserves Policy

SGI-UK relies upon the support of its members to continue its work in the United Kingdom. Because of this recurring need for annual voluntary income, which by its nature is inevitably unpredictable, it is the current policy of the trustees to endeavour to build up a reserve of unrestricted funds equal to three to six months operating costs and which are not designated for any other specific purpose. The trustees consider reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s activities while consideration is given to ways in which additional funds may be raised.

At the balance sheet date, SGI-UK had “free reserves” of £984,531 (2020: £877,264) which represents 4.3 months of operating costs less depreciation. The operating costs for Shop, Publications and Courses have differing income streams. With regard to covering the income received specifically from Donations and Legacies (£2,000,527) free reserves represents 5.9 months’ income. Free reserves are therefore considered to be adequate but not excessive.

The trustees have agreed to designate £200,000 of reserves for major maintenance projects at Taplow Court, and £500,000 to finance local centres in the future. Area leaders around the UK are able to bid for funding when a suitable building has been found.

With the current high level of free reserves, since the year-end the trustees have agreed to allocate £100,000 for improvements to the three London centres and use part of the Taplow Court maintenance reserve to improve accessibility by installing a disabled lift at Taplow Court and improve facilities in line with SGI-UK’s Environmental & Sustainability Policy.

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In addition to “free reserves”, at the balance sheet date, the trustees were holding £17,010,185 (2020: £17,550,723) of unrestricted funds in a designated fund known as the Designated Fixed Assets Fund representing the resources required to finance the net book value of all functional fixed assets, and also £35,521,116 (2020: £32,058,817) in an expendable endowment fund known as the Commemorative Expendable Endowment Fund.

Investments Policy

The trustees have wide ranging powers to invest the funds of SGI-UK as they see fit, and in practice, they use a range of banking facilities to ensure that funds generate appropriate levels of return, whilst minimising risk.

For the year ended 31 December 2021, the charity’s cash deposits generated investment income of £40,598 (2020: £86,079) which represents an average income return of 0.5% (2020: 1.1 %). The Trustees target for the Charity’s investments is to achieve steady growth.. Growth in 2021 was very good - sadly the market changes since the end of the year have reduced the fund value which will be reflected in the 2022 financial statements.

PLANS FOR FUTURE PERIODS

Future Strategy

The trustees envisage a steady increase in the size of SGI-UK in the next 10 years. As indicated earlier, as local areas reach about 500 active members, it will become appropriate to open community centres in localities around the UK in the same way as the three centres in London. The trustees monitor the regional growth in membership and in consultation with local areas, will look for and open community centres as they become required. The trustees also envisage improving the residential facilities for courses at Taplow Court within this time frame. In 2018 SGI-UK invited local Areas to make proposals when they feel they are ready to support a Centre in their Area. The change in approach to activities because of the pandemic has paused discussions on regional Centres, but this is expected to be revisited in 2022.

Future Activities & Events

General Director Robert Harrap will continue to promote SGI-UK in society, continuing to lecture on SGI President Daisaku Ikeda’s Peace Proposal, give talks such as his contributions to BBC Radio 2 ‘Pause for Thought’ as they are requested, and engaging in other ways as well.

SGI-UK and the Centre for Applied Buddhism are planning to participate in the COP27 Climate Change conference in Egypt in November 2022 in discussion with SGI.

We will continue to further develop and promote opportunities for schools to visit Taplow Court.

Grade 1 and 2 study courses will be held in 2022 with exams expected to be held in May 2022.

Impact of Activities & Events

Success of SGI-UK will be measured in terms of the increase in membership and the quality and extent of support given to our existing membership.

Discussion meeting attendance is a good measure of the degree of member activity. In 2021 with meetings online there was a similar level to the previous year in the attendance at discussion meetings, with a reduction in the number of guests. This is expected to increase when face to face meetings resume again. In 2022 there will be an effort to consolidate this central SGI activity.

Another indication of our development is the extent of collaboration, cooperation and support with other organisations and movements, and also the quality of feedback from them. We will continue to develop our cooperation with academic bodies and we will continue to hold collaborative events and in particular we will be developing the use of Taplow Court as a resource for local schools.

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REFERENCE AND ADMINISTRATIVE DETAILS

The trustees of the charity, who are also the directors of the company, have held office since 1 January 2021, as follows:

S J Ball K Fujii R P Harrap F J Harrow G Holman J Y E Peters-Smith R A Samuels S Thornton (resigned 31 August 2021) P S Williams (resigned 16 September 2021) S Wilson

The principal address of the charity and the registered office of the company is the offices of SGI-UK at Taplow Court, Berry Hill, Taplow, Near Maidenhead, Berkshire SL6 0ER.

The charity is registered under the charity number 1104491, and the company is incorporated with the company registration number 05114516. Toni-Ann Hirayama is the company secretary.

The trustees have made the following professional appointments:

Solicitor: Womble, Bond, Dickinson, 4, More, London Riverside, SE1 2AU
Horsey Lightly Solicitors, Devon House, 12/15 Dartmouth Street,
Queen Anne’s Gate, London SW1H 9BL
Auditor: Haysmacintyre LLP, 10 Queen Street Place, London, EC4R 1AG
Bankers: Triodos Bank, Deanery Road, Bristol, BS1 5AS
Investec Bank plc, 2 Gresham Street, London EC2V 7QP
Lloyds Bank plc, SME Banking, High Wycombe and Amersham
Barclays Bank plc, Slough - East Berkshire Group, Leicester,
Leicestershire LE87 2BB
Investment Managers: BMO F & C Responsible Investment Fund
Royal London Ethical Bond Fund
Steward Investors Asia Pacific Sustainability B Fund
Montanaro Better World Fund
Generation

The following additional key members of staff assist the trustees with the day-to-day management of the charity:

S McWilliam General Manager
J Fagence Senior Manager
M Mehta Senior Manager
Toni-Ann Hirayama Senior Manager

20

SOKA GAKKAI INTERNATIONAL - UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Status & History

Soka Gakkai International (“SGI”) is a Buddhist association with more than 12 million members in 192 countries and territories worldwide. For SGI members, Buddhism is a practical philosophy of individual empowerment and inner transformation that enables people to develop themselves and take responsibility for their lives. As lay believers and “engaged Buddhists,” SGI members strive in their everyday lives to develop the ability to live with confidence, to create value in any circumstances and to contribute to the well-being of friends, family and community. The promotion of peace, culture and education is central to SGI’s activities.

“Soka” is a Japanese word meaning “value creation”, and “Gakkai” means “society”.

Although the first members of SGI in the UK appeared in 1961, SGI-UK was originally set up in the United Kingdom under a declaration of trust dated 2 January 1975 and became an unincorporated registered charity in England and Wales on 28 January 1975. Having updated its declaration of trust on 17 June 1993, SGI-UK was then incorporated on 28 April 2004 and was re-registered as an incorporated charity on 22 June 2004.

In its current legal form, SGI-UK is a registered charity, and a company limited by guarantee, not having share capital. Every member of the company is also a trustee and director, and undertakes to contribute an amount not exceeding £1 to the assets of the charity in the event of the charity being wound-up during the period of membership, or within one year thereafter.

SGI-UK is governed by its rules and regulations, as set down in the company’s Memorandum and Articles of Association dated 28 April 2004.

Organisational Structure

The overall strategic direction of the charity is approved by the trustees, who have delegated to the National Committee to deliberate and propose the organisational activities. The trustees usually meet formally every two months, in the evening.

SGI-UK members are organised into local districts nationwide. These districts are further organised into chapters, headquarters, regions and areas, all with volunteer leaders in faith. The districts meet several times a month in members’ homes and hold a monthly discussion meeting open to members and guests.

The General Director and two Vice-General Directors have been appointed by the trustees to manage the day-today operations and to make decisions in this regard on behalf of the trustees. The General Director and the two Vice-General Directors are assisted by a management team for the following functions/departments:

Subcommittees

At the present time, there are two formal subcommittees of the board of trustees and directors. These are the National Committee and the Finance Committee.

21

SOKA GAKKAI INTERNATIONAL - UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

National Committee

Role:

To make all the initial decisions about the activities and direction of SGI-UK within the strategic framework and budgetary constraints set by the trustees and directors.

Current membership:

Robert Harrap, General Director Robert Samuels, General Men’s Division Leader; Executive Advisor Kazuo Fujii, Vice General Director Sue Thornton, Vice General Director Suzanne Pritchard, Vice General Director Sanda McWilliam, General Women’s Division Leader and Vice General Director Justine Marchant, Women’s Division Leader Fiona Harrow, Women’s Division Secretary General Yuki Davenne Vice Women’s Division Leader Tobi Keryk, Vice Women’s Division Leader David Woodger, Men’s Division Leader Munish Mehta, Men’s Division Secretary General Chris Nembhard, Vice Men’s Division leader Koichi Samuels, Youth Division Leader Anna Hashimoto, Young Women’s Division Leader Emma Howard, Vice-Young Women’s Division Leader Apoorva Sharma-Virgo, Vice-Young Women’s Division Leader Andy Huxley, Young Men’s Division Leader Stefano Caddeo, Vice-Young Men’s Division Leader Max Erle, Vice-Young Men’s Division Leader

Responsibilities:

To meet once a month to deliberate and determine national direction and activities.

Finance Committee

Role:

To deal with detailed financial matters on behalf of the trustees and directors.

Membership:

The following trustees currently comprise the Finance Committee - S J Ball, K Fujii, R P Harrap, R A Samuels, S Thornton (until 31 August), P S Williams (until 30 September), S Wilson.

Responsibilities:

Key Management Personnel

The key management personnel are the General Director, Robert Harrap and the four senior managers: S. McWilliam, J. Fagence, M. Mehta and T-A. Hirayama.

Pay of key management personnel is set by members of the Remuneration committee of the Trustees in consultation with the General Director. The General Director’s pay is based on the pay of his predecessor.

22

REPORT AND FINANCIAL STATEMENTS

SOKA GAKKAI INTERNATIONAL - UK

FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Working with Volunteers

SGI-UK relies upon the continuing assistance of a wide range of volunteers, the vast majority of whom are members. All local activities are organised and conducted by members who are volunteers. Planning and decision making committees are all held on a volunteer basis. Before lockdown, the three London centres were manned entirely by volunteers and at Taplow Court teams of 5 volunteers staff the reception 363 days of the year. Steps are being taken to return to this level of activity. Young men and young women in dedicated groups support all activities at a local and national level. Volunteers give their time and efforts with an open heartedness based on the Buddhist spirit of contribution. The trustees would like to express their gratitude and deep respect for these tireless efforts.

Method of Recruitment, Appointment, Election, Induction & Training of Trustees

Recruitment

At present, the trustees are members of SGI-UK who offer certain skills and attributes. As and when a need is identified by the trustees for additional skills and attributes to be included within the composition of the board, the trustees look to the membership of SGI-UK to recruit suitable candidates.

Appointment & Election

The trustees are empowered to appoint additional trustees under the terms of the governing document as and when the need arises. Trustees are appointed by way of a recommendation and a vote. A simple majority of the existing trustees is required to elect a new trustee.

Induction & Training

New trustees undergo an orientation day to brief them on their legal obligations under charity and company law, on the content of the current governing document, on the decision making processes utilised by the charity, and on the recent financial performance of the charity. Trustees are encouraged to attend appropriate external training events where these will assist them to undertake and fulfil their role.

Professional Indemnity Insurance

The charity has taken out a trustees’ indemnity insurance policy that provides professional indemnity cover amounting to £1 million in respect of any one claim for the trustees of the charity. The cost of this insurance policy to the charitable company for the year was £2,616 (2020: £1,278).

Risk & Corporate Governance Matters

SGI-UK’s risk management strategy identifies and defines (through assessing uncertainty) whether SGI-UK will achieve its objectives; deciding upon the action to be taken to control them and monitoring the progress of the action taken. The risks that would qualify for the SGI-UK risk register and that the Trustees see as being critical to the effective running of the organisation include:

A sub-group of SGI-UK Trustees has developed a structured approach to managing risk and has developed a ‘living’ risk register. Looking at different Risk Categories - areas where risks are found - the Trustee sub-group considered:

23

SOKA GAKKAI INTERNATIONAL - UK

REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Risk & Corporate Governance Matters (continued)

SGI-UK’s risk management process:

1. Identify risks

2. Assess risks

3. Managing risk

4. Monitor and report

At the monitoring and reporting stage:

SGI-UK has a Risks Register which classifies all perceived risks under the following headings:

  1. Reputation 5. Financial issues

  2. Commercial issues

  3. Staffing issues

  4. Organisational issues 7. Members’ experience

  5. Information and IT 8. Estates and facilities

SGI-UK’s principal risks and how they are mitigated:

Security risk of physical assets

SGI-UK has a business continuity and disaster recovery plan in place in the event that our headquarters at Taplow Court becomes unavailable for the administration of the organisation. We continue to maintain and improve our centres so that they are safe and comfortable places for our members to conduct Buddhist activities.

Cyber security

SGI-UK’s IT committee has put in place systems to ensure the IT infrastructure and data of SGI-UK are protected from cyber-attack. Members of the committee have had training since spring 2017 in the general Data Protection Regulations to ensure that SGI-UK complies with this change in the law, and protects our members’ data.

Safeguarding

SGI-UK updates our Child Protection Policy in an annual basis, and carries out training for volunteers involved in activities with children. We have appointed supervisors of volunteers who have appropriate DBS checks and who have training in ensuring the well-being of children involved in our activities.

24

REPORT AND FINANCIAL STATEMENTS

SOKA GAKKAI INTERNATIONAL - UK

FOR THE YEAR ENDED 31 DECEMBER 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)

Covid-19

As the Covid – 19 pandemic has made future planning difficult during 2021, The Trustees of SGI-UK thought it prudent to maintain sufficient current funds to enable the continued protection and maintenance of its assets, to meet any current liabilities, and to meet staff costs for at least 6 months.

To this end a fixed term deposit held at Lloyds Bank which matured on 27[th] April 2020 together with fund that were held in a 32-day notice account at Lloyds Bank were combined into one account in 2021. These funds (£809,528) will continue to be held in a current account to allow easy access.

As the threat of Covid gradually recedes and restrictions are lifted the Trustees will regularly review the situation.

Fundraising Approach and Performance

Contributions to the SGI-UK Kosen-rufu Fund, which supports our activities are only made by members of SGI and SGI Center.

We have an SGI-UK Kosen-rufu Fund Contributions and Donations Police, based on the Charity Commission guidance CC20, which is posted on the members’ website.

Contributions are freely given. The decision to make a contribution and how much to contribute is the choice of each member. Encouragement around contribution must not put any member under pressure to make a contribution.

The Trustees consider carefully the question of accepting contributions from non-SGI sources and any anonymous donations.

Donors of single donations of £5,000 or more will be contacted to confirm that the donation complies with all relevant regulations

SGI-UK will make sure that vulnerable people are protected. The Charity does not generally accept donations from members of the public, and as it says in the line above donors of £5,000+ are contacted to check the circumstances of them making the donation.

Expansion of these and other points are all contained in the policy document. No (2020: no) complaints were received during the year in relation to the Charity’s fundraising practices.

Our overall fundraising performance was total contributions to the Kosen-rufu Fund £1,613,303 (2020: £1,602,364) with an additional £310,518 (2020: £284,891) received in the form of Gift Aid and Bequests £44,424 (2020: £46,876).

The trustees (who are also the directors of Soka Gakkai International - UK for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and regulation.

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law, the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including income and expenditure, of the charitable company for that period.

In preparing those financial statements, the trustees are required to:

25

Select suitable accounting policies and then apply thern consistently.. Observe the methods and principles in the Charities SORP,. Make judgctncnts and accounting estimates that are reasonable and prudent. SOKA GAKKAI INTERNATIONAL- UK REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 STRUCTURE, GOVERNANCE AND MANAGEMENT (¢oTrtinued) State whether applicable UK Aceouniing Standards have been followed subject to any material departures disclosed and explained in the fjnancial stat¢rnents,' and Prepare the financial st&teTnents on the going concern basis unless it 15 inappropriate to presume that the charitable company will continue business. Trustees, & Directors, Responsibilitie5 111 the Preparation of Financial Statement5 The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the eharitable company's transactions and di5¢1ose with reasonable accuracy at any tirne the flnancial position of the chatitable company and enable theTn to ensure that the financial statements cornply with Companies A¢ts 2006. They ale also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the ¢orporate and fthancial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dis5etnination of f￿anCIal statements may differ from the legislation in other jurisdictions. Statement as to Disclosur¢ of Information to the Auditor The tru5tee5 at the date of approval of this tn]5tees' annual report confuTh that so far as each of them is aware, there is no relevant audit infonnation of which the charitable company's allditor i5 unaware, and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit inforn)ation and to establEsh that the auditor is aware of that infomatioll. S'MALL COIIIPANY ExE￿TKONs In preparing thts report the directors have taken advantage of small company exemptioris. FUNDS HELD AS CUSTODIAN Although SGI-UK maintains restricted funds to deal with incoming resources that are earniarked for a particular purpose by donors, sponsors, and other thnders, SGI-UK does not currently hold, and the trllstees do not anticipate that it will in the ￿tUre hold, any funds as custodian for any third party. This report was appnived by the trustees on l L 2022, and was signed for and on behalf of the board by General Director R H3ITaP 26

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF SOKA GAKKAI INTERNATIONAL - UK

Opinion

We have audited the financial statements of Soka Gakkai International – UK for the year ended 31 December 2021 which comprise the Statement of Financial Activities, Balance Sheet, Statement of Cash Flows, and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 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:

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 charitable company'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.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ 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.

In connection with our audit of the financial statements, 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 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 or a material misstatement of the other information. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

27

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF SOKA GAKKAI INTERNATIONAL - UK

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report (which incorporates the directors’ report).

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 26, the trustees (who are also the directors of the charitable company for the purposes of company law) 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.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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 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 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:

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to the regulatory requirements of the Charity Commission, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, the Charities Act 2011, and UK tax law.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries and management bias in certain accounting estimates and judgements such as the recognition of income from legacies and grants. Audit procedures performed by the engagement team included:

28

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF SOKA GAKKAI INTERNATIONAL - UK

• Challenging assumptions and judgements made by management in their critical accounting estimates

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members 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 anyone other than the charitable company and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Lee Stokes (Senior Statutory Auditor) for and on behalf of Haysmacintyre LLP, Statutory Auditor

10 Queen Street Place London EC4R 1AG

Date: 28 September 2022

29

SOKA GAKKAI INTERNATIONAL - UK

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME & EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Endowment Total Total
Funds Funds 2021 2020
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM:
Donations, legacies and grants 3 2,000,527 - 2,000,527 1,985,468
Charitable activities:
• Advancement of religion 4 348,471 - 348,471 384,274
Investments 5 14,435 40,563 54,998 100,479
────────── ────────── ────────── ──────────
Total income 2,363,433 40,563 2,403,996 2,470,221
────────── ────────── ────────── ──────────
EXPENDITURE ON:
Charitable activities
• Advancement of religion 6 3,316,704 139 3,316,843 (3,260,606)
────────── ────────── ────────── ──────────
Total expenditure 3,316,704 139 3,316,843 (3,260,606)
────────── ────────── ────────── ──────────
NET (EXPENDITURE)/INCOME
BEFORE GAINS/(LOSSES) ON
INVESTMENTS (953,271) 40,424 (912,847) (790,385)
Net gains/(losses) on investments 11 - 3,941,875 3,941,875 3,356,929
────────── ────────── ────────── ──────────
NET (EXPENDITURE)/INCOME (953,271) 3,982,299 3,029,018 2,566,544
Transfers between funds 520,000 (520,000) - -
────────── ────────── ────────── ──────────
(433,271) 3,462,299 3,029,018 2,566,544
Other Recognised Gains and Losses
Gains/(losses) on revaluation of heritage
assets 10 - - - 7,490
────────── ────────── ────────── ──────────
NET MOVEMENT IN FUNDS (433,271) 3,462,299 3,029,018 2,574,034
RECONCILIATION OF FUNDS
Fund balances brought forward
At 1 January 2021 19,127,987 32,058,817 51,186,804 48,612,770
────────── ─────────── ────────── ──────────
Fund balance carried forward
At 31 December 2021 18 18,694,716 35,521,116 54,215,832 51,186,804
========== ========== ========== ==========

The notes on pages 34 to 47 part of these financial statements.

30

SOKA GAKKAI INTERNATIONAL - UK

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING THE INCOME & EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2020

Comparative Statement of Financial Activities for the year ended 31 December 2020

Unrestricted Endowment Total
Funds Funds 2020
£ £ £
INCOME AND ENDOWMENTS FROM:
Donations and legacies 1,985,468 - 1,985,468
Charitable activities:
• Advancement of religion 384,274 - 384,274
Investments 22,248 78,231 100,479
────────── ────────── ──────────
Total income 2,391,990 78,231 2,470,221
────────── ────────── ──────────
EXPENDITURE ON:
Costs of raising funds - - -
Charitable activities
• Advancement of religion (3,260,465) (141) (3,260,606)
────────── ────────── ──────────
Total expenditure (3,260,465) (141) (3,260,606)
────────── ────────── ──────────
NET (EXPENDITURE)/INCOME (868,475) 78,090 (790,385)
Net (losses)/gains on investments - 3,356,929 3,356,929
────────── ────────── ──────────
NET (EXPENDITURE)/INCOME (868,475) 3,435,019 2,566,544
Transfers between funds 520,000 (520,000) -
────────── ────────── ──────────
(348,475) 2,915,019 2,566,544
Gains/(Losses) on revaluation of heritage 7,490 - 7,490
assets
────────── ────────── ──────────
NET MOVEMENT IN FUNDS (340,985) 2,915,019 2,574,034
RECONCILIATION OF FUNDS
Fund balances brought forward
At 1 January 2020 19,468,972 29,143,798 48,612,770
────────── ────────── ──────────
Fund balance carried forward
At 31 December 2020 19,127,987 32,058,817 51,186,804
========== ========== ==========

31

SOKA GAK.KAI INTERNATIONAL- UK BALANCE SHEET AT 31 DECEMBER2021 Cornpany Number.. 05114516 2021 2020 Note FIXED ASSETS Tangible assets Heritage assets Investtnents 15,753,045 1,257,140 35,490.071 16,293,583 1,257,140 31,145,133 10 52,500,256 48,695,856 CURRENT ASSETS Stocks Debtors Cash at bank and in hand 12 13 274.412 340,301 1,219,669 222,568 242,230 2,169,6AI 1,834,382 2,634,439 LIABILITIES CreditoTh A]nounts falling due within one year 14 (118.806) {143,491) NET CURRENT ASSETS 1,715,576 2,490,948 NET ASSETS 54,215,832 51,186.804 THE FUNDS OFTHE-CHARrr¥ Endowrntnt funds Commemo￿1Ve Expendable Elldowrnent Fund 17 35,521,116 32,058,817 Unrestricted incorne fund5 General Fund Designated Tapl(Trw Court Fund Designated Local Centre5 Fund Designated Fixed A&%¢ts Fllnd 17 17 17 17 984,531 200.000 500.000 17,010,185 877,264 200,000 500,000 17,550,723 TOTAL CHARITY FUNDS 54,215,832 51.186,804 The f￿ancial statements have been prqiared in accordance with the provisions applicable to companies subject to the small companies Tegirne. The financial statements on pages 34 to 47 were approved by the trustees and authorised for issued and are signed on their behalf by. R Harrap- Gener l Director Date: 32

SOKA GAKKAI INTERNATIONAL - UK

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 DECEMBER 2021

2021 2020
Note £ £
CASH FLOWS FROM OPERATING
ACTIVITIES
Net cash used in operating activities 19 (583,809) (314,870)
CASH FLOWS FROM INVESTING
ACTIVITIES
Dividends, interest and rents from investments 54,998 100,479
Purchase of tangible assets (18,098) (61,717)
Purchase of listed investments (500,000) (5,500,000)
Proceeds from sale of listed investments - 4,000,000
Decrease/(increase) in fixed term deposits 96,937 3,438,168
────────── ──────────
Net cash (used in)/provided by investing (366,163) 1,977,470
activities ────────── ──────────
CHANGE IN CASH AND CASH
EQUIVALENTS IN THE REPORTING
PERIOD (949,972) 1,662,600
Cash and cash equivalents at the beginning of
the reporting period 2,169,641 507,041
Cash and cash equivalents at the end of ────────── ──────────
the reporting period 1,219,669 2,169,641
========== ==========

All cash and cash equivalents were held as cash at bank or in hand during both the current and prior year.

33

NOTES TO THE FINANCIAL STATEMENTS

SOKA GAKKAI INTERNATIONAL - UK

FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES

General information

Soka Gakkai International – UK is a private charitable company limited by guarantee incorporated in England (company number 05114516, charity number 1104491). The registered office and principal place of business is at Taplow Court Berry Hill, Taplow, Near Maidenhead, Berkshire SL6 0ER.

The charitable company’s principal activity is the “advancement of religion” as it relates to the Buddhism of Nichiren Daishonin.

Basis of accounting

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”, the requirements of the Companies Act 2006 and under the historical cost convention, except as modified for the annual revaluation of fixed asset investments. Within the definitions of FRS 102, the charitable company is a public benefit entity. The financial statements have been prepared in accordance with the accounting policies set out in more detail below, to comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association of the charitable company, and Accounting and Reporting by Charities: the Statement of Recommended Practice for Charities (SORP Second Edition, effective 1 January 2019). Figures are presented in sterling and rounded to the nearest pound.

Going concern

The Trustees have looked at the potential impact of the ongoing Covid 19 pandemic and other macroeconomic factors on cash flows.

SGI-UK has free reserves of £984,531 as of 31/12/2021, plus the Designated Taplow Court Fund (£200,000) and the Designated Local Centres Fund (£500,000)

The Trustees have looked at potential cash flow for 2022 & 2023 and whilst recognising the reduced threat of the Covid – 19 pandemic, they are concerned by the ongoing conflict in Ukraine and the increasing inflationary pressure caused by increasing carbon based fuel costs.

Whilst the Trustees consider the current level of reserves to be sufficient to allow for the continued operation of SGI-UK, they will continue to hold a significant accessible cash deposit and review the situation on a regular basis.

At the balance sheet date the trustees were holding £17,010,183 of unrestricted funds in a designated fund known as the Designated Fixed Assets Fund representing the resources required to finance the net book value of all functional fixed assets, and also £35,521,118 of restricted funds in an expendable endowment fund known as the Commemorative Expendable Endowment Fund. Due to global economic factors the value of investments in the endowment has fallen sharply in the early months of 2022 and they were valued at £31,354,217 on 11/08/2022.

Income

General donations and other similar types of voluntary income are brought into account when receivable and donated income is included gross of any attributable tax recoverable, where relevant. Donations given for specific purposes are treated as restricted income.

Legacy gifts are recognised on a case-by-case basis following the granting of probate when the administrator or executor of the estate has communicated in writing both the amount and settlement date of the legacy income. In the event that the gift is in the form of an asset other than cash or a financial asset traded on a recognised stock exchange, recognition as income in the financial statements is subject to the value of the gift being reliably measurable with a degree of reasonable accuracy and the title to the asset having been transferred to the charitable company.

34

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (Continued)

Income claimed under the Coronavirus Job Retention Scheme is recognised when the associated expenditure on staff costs is incurred.

Investment income is accounted on a receivable basis once the dividend has been declared or the interest has been earned. Credit is taken in the financial statements for the proportions of all other types of income which are receivable in the financial period.

Expenditure

Expenditure is allocated to the charitable company’s principal activity as directed costs where the costs can be identified as being directly related to the activity. All costs that cannot be identified as relating directly to the charitable company’s principal activity are categorised as either support costs or governance costs. Any costs that cannot be specifically categorised are allocated in proportions based upon a suitable ration applicable to the nature of the cost involved.

Governance costs are the costs associated with running the charitable company as a charitable company, and include a proportion of staff costs, costs of the trustees’ meetings and audit fees.

Expenditure is recognised in the period in which the rights and obligations that relate to goods received by, or services performed for, the charitable company are materially fulfilled, with the relevant liability to pay the suppliers concerned being recognised as a liability.

Tangible fixed assets

All tangible assets purchased that have an expected useful economic life that exceeds one year and have a cost of £1,000 or more are capitalised and classified as fixed assets. Tangible fixed assets are stated at historical cost less depreciation. Depreciation is provided on all tangible fixed assets, other than freehold land. A full year of depreciation is charged in the year of purchase. The rates calculated to write each asset down to its estimated residual value over its expected useful life, as follows:

Freehold properties at 2% on a straight line basis
Short leasehold properties over the remaining life of the lease
Plant and machinery at 15% or 20% on a reducing balances basis

Heritage assets

Heritage assets, consist of garden statuary, ornaments, and art collections, which were either identifiable items acquired with the purchase of Taplow Court or were purchased by or gifted to SGI-UK as an enhancement to Taplow Court. The garden statuary and substantial proportion of the ornaments and art works are on display at Taplow Court and may be viewed during open days, receptions and other events held in the house.

The heritage assets are included in the balance sheet at fair value. The gains or losses arising upon their annual revaluation are included in the statement of financial activities. They are not depreciated as they are considered to have indefinite lives.

Currently SGI-UK are not seeking to purchase or sell such assets. SGI-UK are currently reviewing their policy regarding the recording, valuation, and preservation of their heritage assets to ensure the accuracy and completeness of the Heritage asset register.

Investments

The charitable company’s investments are included in the balance sheet at fair value (their market value). The gains or losses arising upon their annual revaluation are included in the statement of financial activities.

Stocks

Stocks are valued at the lower of the cost (using first in first out basis) and net realisable value.

35

Leased assets and obligations

Where assets are financed by leasing agreements that give rights approximating to ownership (“finance leases”), the assets are treated as if they had been purchased outright. The amount capitalised is the present value of the minimum lease payments payable during the lease term. The corresponding leasing commitments are shown as obligations to the lessor.

Lease payment are treated as consisting of capital and interest elements, and the interest is charged to the statement of financial activities in proportion to the remaining balance outstanding.

36

NOTES TO THE FINANCIAL STATEMENTS

SOKA GAKKAI INTERNATIONAL - UK

FOR THE YEAR ENDED 31 DECEMBER 2021

1. ACCOUNTING POLICIES (Continued)

All other leases are “Operating leases” and the annual rentals are charged to the statement of financial activities on a straight line basis over the lease term.

Financial instruments

A financial instrument is a contract that give rise to a financial asset of one entity and a financial liability or equity instrument of another entity. Financial instruments are therefore classified and accounted for according to the substance of the contractual arrangement as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual invest in the assets of the entity after deducting all of its liabilities.

Financial assets and liabilities

The charitable company’s debtors and creditors that meet the definition of either a financial asset or a financial liability are initially recognised at the transaction value and thereafter are stated at amortised cost using the effective interest method, less any impairments.

Cash is represented by cash in hand and deposits with financial institutions repayable without notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Pension contributions

The charitable company makes contributions into defined contribution pension schemes on behalf of certain employees. The assets of the schemes are held separately from those of the charitable company in independently administered funds. The amount charged to the statement of financial activities in respect of pension costs is the total contributions payable for the year.

Fund accounting

The general fund comprises the accumulated surpluses of unrestricted income over expenditure, which are available for use in furtherance of the general objective of the charitable company.

Designated funds are a particular form of unrestricted funds consisting of amounts which have been allocated or designated for specific purposes by the trustees. The use of designated funds remains at the discretion of the trustees.

Restricted funds are funds subject to specific conditions imposed by donors. The purpose and use of the restricted funds are set out in the notes to the financial statements. Amounts unspent at the year end are carried forward in the balance sheet.

Expendable endowment funds allow the capital of the fund to be spent if the trustees so determine, subject to any specific requirements of the fund.

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the charitable company’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 further periods if the revision affects both current and future periods.

37

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY (continued)

In the opinion of the trustees, there were no specific judgements and assumptions that were critical to the preparation of these financial statements. The only estimate considered to be critical is estimating the useful economic life of tangible fixed assets.

3. DONATIONS AND LEGACIES

NATIONS AND LEGACIES
Total Total
2021 2020
£ £
General donations and other similar
types of voluntary income 1,968,245 1,934,131
Amounts claimed under the Coronavirus
Job Retention Scheme 32,282 51,337
────────── ──────────
2,000,527 1,985,468
========== ==========

4. ADVANCEMENT OF RELIGION

VANCEMENT OF RELIGION
Total Total
2021 2020
£ £
Income from events and courses - 19,111
Publications income 168,034 176,241
Shops income 175,273 146,633
Other income 5,164 42,289
────────── ──────────
348,471 384,274
========== ==========

5. INVESTMENTS

VESTMENTS
Unrestricted Endowment Total Total
Funds Funds 2021 2020
£ £ £ £
Bank interest receivable on short term
cash deposits 35 40,563 40,598 86,079
Rent receivable under operating leases 14,400 - 14,400 14,400
────────── ────────── ────────── ──────────
14,435 40,563 54,998 100,479
========== ========== ========== ==========
Unrestricted Endowment Total
Funds Funds 2020
£ £ £
Bank interest receivable on short term
cash deposits 7,848 78,231 86,079
Income from investments listed on a
recognised stock exchange - - -
Rent receivable under operating leases 14,400 - 14,400
────────── ────────── ──────────
22,248 78,231 100,479
========== ========== ==========

38

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

6. COSTS OF THE ADVANCEMENT Unrestricted Endowment Total Total
OF RELIGION Funds Funds 2021 2020
£ £ £ £
Costs of events & courses, regional,
divisional, national and group costs:
Direct costs 18,431 - 18,431 65,453
Staff costs 1,403,725 - 1,403,725 1,402,323
Provision of facilities 1,423,833 - 1,423,833 1,360,391
Publications costs 91,059 - 91,059 86,424
Shop costs 94,127 - 94,127 95,458
Other direct costs 19,653 - 19,653 27,573
Costs of the Centre for Applied
Buddhism (CfAB) 11,544 - 11,544 8,170
Expenditure on COP26 24,049 24,049 -
────────── ────────── ────────── ──────────
3,086,421 - 3,086,421 3,045,792
Support costs (see note 8) 230,283 139 230,422 214,814
────────── ────────── ────────── ──────────
3,316,704 139 3,316,843 3,260,606
========== ========== ========== ==========
Comparative figures:
COSTS OF THE ADVANCEMENT Unrestricted Endowment Total
OF RELIGION Funds Funds 2020
£ £ £
Costs of events & courses, regional,
divisional, national and group costs:
Direct costs 65,453 - 65,453
Staff costs 1,402,323 - 1,402,323
Provision of facilities 1,360,391 - 1,360,391
Publications costs 86,424 - 86,424
Shop costs 95,458 - 95,458
Other direct costs 27,573 - 27,573
Costs of the Centre for Applied
Buddhism (CfAB) 8,170 - 8,170
────────── ────────── ──────────
3,045,792 - 3,045,792
Support costs (see note 8) 214,673 141 214,814
────────── ────────── ──────────
3,260,465 141 3,260,606
========== ========== ==========

39

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

7. SUPPORT & GOVERNANCE Support Governance Total Total
COSTS Costs Costs 2021 2020
£ £ £ £
Staff costs 164,174 - 164,174 167,132
Auditor’s remuneration:
Audit fees - 15,450 15,450 15,665
Other fees - 1,722 1,772 1,718
Legal and professional fees 36,709 - 36,709 20,319
Bank interest, bank charges and other
finance costs 3,847 - 3,847 4,285
Other indirect costs 8,520 - 8,520 5,695
────────── ────────── ────────── ──────────
213,250 17,172 230,422 214,814
========== ========== ========== ==========

Included within auditors’ remuneration are amounts payable to Haysmacintyre LLP in respect of audit services of £14,600 (2020: £14,100).


of £14,600 (2020: £14,100).
Comparative figures:
SUPPORT & GOVERNANCE Support Governance Total
COSTS Costs Costs 2020
£ £ £
Staff costs 167,132 - 167,132
Auditor’s remuneration:
Audit fees - 15,665 15,665
Other fees - 1,718 1,718
Legal and professional fees 20,319 - 20,319
Bank interest, bank charges and other
finance costs 4,285 - 4,285
Other indirect costs 5,695 - 5,695
────────── ────────── ──────────
197,431 17,383 214,814
========== ========== ==========

40

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

8. STAFF COSTS

STAFF COSTS
2021 2020
No. No.
The average monthly number of persons employed by
the charitable company (excluding non-executive
trustees) during the year was as follows:
Advancement of religion 41 43
========== ==========
£ £
Staff costs for the above persons:
Wages and salaries 1,285,115 1,246,917
Social security costs 124,940 123,581
Other pension costs 107,435 118,130
Staff training and health insurance 50,409 36,523
────────── ──────────
1,567,899 1,525,151
========== ==========

Total emoluments and pension contributions were payable to the following trustees solely in relation to their roles as senior members of staff under the authority set down in the company’s Memorandum and Articles of Association dated 28 April 2004:

2021
Pension Other
Remuneration Contributions Benefits Total
£ £ £ £
R P Harrap – General Director 66,523 4,804 - 71,327
R A Samuels – Vice General Director - - - -
K Fujii – Vice General Director 39,915 2,882 2,965 45,762
────────── ────────── ────────── ──────────
106,438 7,686 2,965 117,089
========== ========== ========== ==========
2020
Pension Other
Remuneration Contributions Benefits Total
£ £ £ £
R P Harrap – General Director 64,800 4,768 - 69,568
R A Samuels – Vice General Director 17,850 1,600 1,767 21,217
K Fujii – Vice General Director 38,880 2,861 2,946 44,687
────────── ────────── ────────── ──────────
121,530 9,229 4,713 135,472
========== ========== ========== ==========

No other trustee received remuneration from the charitable company during the current or previous year.

41

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

8. STAFF COSTS (continued)

Other than as disclosed above during the current and previous year, no employee received total emoluments in excess of £60,000.

However, including the amounts disclosed above, the aggregate remuneration and benefits for the key management personnel for their services to the charity amounted to £357,815 (2020: £320,929).

During the year no trustees (2020: Nil) were reimbursed for travel or other expenses incurred in their role as trustee on behalf of the charity.

The charity has taken out a trustees’ indemnity insurance policy that provides professional indemnity cover amounting to £1 million in respect of any one claim for the trustees of the charitable company. The cost of this insurance policy to the charitable company for the year was £2,616 (2020: £1,278).

Contribution of volunteers

In addition to the trustees, the charitable company is also reliant upon the major contributions made by thousands of volunteers who contribute significant amounts of their time in the delivery of charitable activities.

The Trustees estimate that volunteers provide at least 85,000 man hours per year towards the work of the charitable company at its four centres and an incalculable amount of hours in support of its activities throughout the country, for which the trustees express their since thanks.

9. TANGIBLE ASSETS

Short
Freehold Leasehold Plant and
properties properties machinery Total
£ £ £ £
Cost:
1 January 2021 22,835,792 5,893 2,129,600 24,971,285
Additions - - 18,098 18,098
Disposals - - (63,833) (63,833)
────────── ────────── ────────── ──────────
31 December 2021 22,835,792 5,893 2,083,865 24,925,550
========== ========== ========== ==========
Depreciation:
1 January 2021 7,147,437 852 1,529,413 8,677,702
Charge for year 456,716 426 91,518 548,660
Disposals - - (53,857) (53,857)
────────── ────────── ────────── ──────────
31 December 2021 7,604,153 1,278 1,567,074 9,172,505
========== ========== ========== ==========
Net book value:
31 December 2021 15,231,639 4,615 516,791 15,753,045
========== ========== ========== ==========
31 December 2020 15,688,355 5,041 600,187 16,293,583
========== ========== ========== ==========

42

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

9. TANGIBLE ASSETS (Continued)

The cost of the charitable company’s interest in freehold land has been assessed by the trustees to be so immaterial that it has been treated as £Nil for the purposes of calculating depreciation.

Certain elements of the charitable company’s property assets are let, when surplus to requirements, to tenants in order to generate rental income under operating leases.

10. HERITAGE ASSETS

Ornaments and art collection 2021 2020
£ £
1 January 1,257,140 1,249,650
Revaluation - 7,490
────────── ──────────
Fair value at 31 December 2021 1,257,140 1,257,140
========== ==========

The ornaments and art collection were valued by Gurr Johns, independent art advisors and valuers, at 31 October 2020. All items have been held for more than 5 years.

11. INVESTMENTS

INVESTMENTS
2021 2020
£ £
Listed investment portfolio 27,966,303 23,524,428
Fixed term deposits 7,523,768 7,620,705
────────── ──────────
Total investments 35,490,071 31,145,133
========== ==========
Investment listed on a recognised stock exchange, held
primarily to provide an investment return, at market
value:
1 January 2021 23,524,428 18,667,499
Additions at cost 3,500,000 5,500,000
Disposal proceeds (3,000,000) (4,000,000)
Realised (losses)/gains 16,983 (331,216)
Unrealised (losses)/gains 3,924,892 3,688,145
────────── ──────────
27,966,303 23,524,428
Cash held by investment managers - -
────────── ──────────
Fair value at the end of the year 35,490,071 23,524,428
────────── ──────────
Historical cost at the end of the year 19,230,435 17,818,043
────────── ──────────
At the balance sheet date, the market value of the
charity’s listed investment portfolio comprised:
UK Investments 27,966,303 23,524,428
========== ==========

43

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

12. STOCKS
2021 2020
£ £
Finished goods and goods for resale 274,412 222,568
========== ==========
13. DEBTORS
2021 2020
£ £
Amounts falling due within one year:
Trade debtors - 690
Other debtors 185,239 19,401
Prepayments and accrued income 155,062 222,139
────────── ──────────
340,301 242,230
========== ==========
14. CREDITORS: AMOUNTS FALLING DUE
WITHIN ONE YEAR 2021 2020
£ £
Trade creditors 29,943 57,143
Other taxation and social security costs 50,663 43,490
Accruals 38,200 42,858
────────── ──────────
118,806 143,491
========== ==========

15. PENSION COMMITMENTS

The charitable company makes contributions into defined contribution pension schemes on behalf of certain employees. The assets of the schemes are held separately from those of the charitable company in independently administered funds. The amount charged to the statement of financial activities in respect of pension costs (as shown in note 9) is the total contributions payable for the year. There is no amount payable at the balance sheet date to be included in creditors: amounts falling due within one year as this was paid before year end.

44

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

16. FINANCIAL COMMITMENTS

FINANCIAL COMMITMENTS
2021 2020
£ £
At 31 December 2021, the charitable company was committed to make the following total future minimum payments
under non-cancellable operating leases:
In respect of land and building leases:
Within one year 85,000 85,000
Between one and five years 340,000 340,000
After five years 495,833 580,833
────────── ──────────
920,833 1,005,833
========== ==========
The current land and buildings lease was renegotiated and finalised in 2020.
In respect of plant and machinery leases:
Within one year 11,006 11,006
Between one and five years 8,659 19,665
────────── ──────────
19,665 30,671
========== ==========

45

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

17. THE FUNDS OF THE CHARITY THE FUNDS OF THE CHARITY
Gains/losses Transfers
1 January fixed assets & Between 31 December
2021 Income Expenditure Investments Funds 2021
£ £ £ £ £ £
Endowment funds:
Commemorative
Expendable
Endowment Fund 32,058,817 40,563 (139) 3,941,875 (520,000) 35,521,116
Unrestricted income
Funds:
General Fund 877,264 2,363,433 (3,316,704) - 1,060,538 984,531
Designated Taplow
Court Fund 200,000 - - - - 200,000
Designated local
Centres Fund 500,000 - - - - 500,000
Designated Fixed
Assets Fund 17,550,723 - - - (540,538) 17,010,185
────────── ────────── ────────── ────────── ────────── ──────────
Total unrestricted
funds 19,127,987 2,363,433 (3,316,704) - - 18,694,716
────────── ────────── ────────── ────────── ────────── ──────────
Total funds 51,186,804 2,403,996 (3,316,843) 3,941,875 - 54,215,832
========== ========== ========== ========== ========== ==========

The commemorative Expendable Endowment fund was set up in 2006 upon receipt of an initial donation from Soka Gakkai international Centre in Japan to mark the 75[th] anniversary of the foundation of Soka Gakkai. The investment income generated, as well as the principal amount of the endowment, is available to be spent at any time by the trustees in promoting the charitable purposes of Soka Gakkai International – UK after consultation with the representatives of the donor. Funds are transferred into the General Fund once agreement has been reached to do so. At the balance sheet date, net unrealised gains of £3,941,875 (31 December 2020: Unrealised gains £2,836,929) arising upon the revaluation of investments were included within the Commemorative Expendable Endowment fund balance.

The Designated Taplow Court Fund was re-established in 2021 by way of a transfer of £200,000 funding from the General Fund which will be used for major maintenance projects at Taplow Court. As this fund will be utilised in the event of unforeseen major maintenance, there is no set time frame for its use.

The Designated local centres fund was re-established in 2021 by way of a transfer of £500,000 in funding from the General Fund which will be used to finance local centres in the future. As this fund will be utilised in the event that charity decides to purchase a new centre, there is no set time frame for its use.

The Designated Fixed Assets Fund has been set up to clearly identify the funds of the charity that are being held as tangible and heritage assets used to promote the charitable purposes of Soka Gakkai International – UK. Accordingly, transfers are made to or from the Designated Fixed Assets Fund at each balance sheet date to reflect additions and disposals of tangible assets, depreciation charged thereon and any impairment.

46

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

17. THE FUNDS OF THE CHARITY – comparative figures THE FUNDS OF THE CHARITY – comparative figures THE FUNDS OF THE CHARITY – comparative figures THE FUNDS OF THE CHARITY – comparative figures THE FUNDS OF THE CHARITY – comparative figures THE FUNDS OF THE CHARITY – comparative figures
Gains/losses
Transfers
1 January fixed assets &
Between
31 December
2020 Income Expenditure Investments
Funds
2020
£ £ £ £ £
£
Endowment funds:
Commemorative
Expendable
Endowment Fund 29,143,798 78,231 (141) 3,356,929 (520,000) 32,058,817
Unrestricted income
Funds:
General Fund 716,726 2,391,990 (3,260,465) 7,490 1,021,523 877,264
Designated Taplow
Court Fund 200,000 - - - - 200,000
Designated local
Centres Fund 500,000 - - - - 500,000
Designated Fixed
Assets Fund 18,052,246 - - - (501,523) 17,550,723
────────── ────────── ────────── ────────── ────────── ──────────
Total unrestricted
funds 19,468,972 2,391,990 (3,260,465) 7,490 520,000 19,127,987
────────── ────────── ────────── ────────── ────────── ──────────
Total funds 48,612,770 2,470,221 (3,260,606) 3,364,419 - 51,186,804
========== ========== ========== ========== ========== ==========
18. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Tangible
Fixed Current Current TOTAL
Assets Investments Assets Liabilities 2021
£ £ £ £ £
Endowment funds:
Commemorative Expendable
Endowment Fund - 35,490,071 31,045 - 35,521,116
Unrestricted income funds:
General Fund - - 1,103,337 (118,806) 984,531
Designated Taplow Court Fund - - 200,000 - 200,000
Designated Local Centres Fund - - 500,000 - 500,000
Designated Fixed Assets Fund 17,010,185 - - - 17,010,185
────── ────── ────── ────── ──────
NET ASSETS 17,010,185 35,490,071 1,834,382 (118,806)
54,215,832
========== ========== ========== ========== ==========

47

SOKA GAKKAI INTERNATIONAL - UK

NOTES TO THE FINANCIAL STATEMENTS (Continued)

FOR THE YEAR ENDED 31 DECEMBER 2021

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS – comparative figures

Tangible
Fixed Current Current TOTAL
Assets Investments Assets Liabilities 2020
£ £ £ £ £
Endowment funds:
Commemorative Expendable
Endowment Fund - 31,145,133 913,684 - 32,058,817
Unrestricted income funds:
General Fund - - 1,020,755 (143,491) 877,264
Designated Taplow Court Fund - - 200,000 - 200,000
Designated Local Centres Fund - - 500,000 - 500,000
Designated Fixed Assets Fund 17,550,723 - - - 17,550,723
────────── ────────── ────────── ────────── ──────────
NET ASSETS 17,550,723 31,145,133 2,634,439 (143,491) 51,186,804
========== ========== ========== ========== ==========

19. RELATED PARTY TRANSACTIONS

SGI-UK is a member of the Network of Buddhist Organisations in the United Kingdom and a corporate member of UNICEF and the Commonwealth Human Ecology Council. As a member of the Soka Gakkai International (“SGI”) community worldwide SGI-UK is implicitly related to all similar SGI entities and particular works closely with the founder SGI entity based in Tokyo, Japan.

During the year trustees donated a total of £21,640 (2020: £24,040) to the charity.

20. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOWS FROM OPERATING ACTIVITIES


OPERATING ACTIVITIES
2021 2020
£ £
NET MOVEMENT IN FUNDS FOR THE
REPORTING PERIOD 3,029,028 2,566,544
Adjustments for:
Dividends, interest and rents from investments (54,998) (100,479)
(Gains)/losses on listed investments (3,941,875) (3,356,929)
Depreciation charges 548,660 563,376
Loss on disposal of fixed assets 9,976 6,813
Decrease/(increase) in stocks (51,844) 48,489
(Increase)/Decrease in debtors (98,071) (4,303)
Decrease in creditors (24,685) (38,381)
NET CASH (USED IN)/GENERATED FROM ────────── ──────────
OPERATING ACTIVITES (583,809) (314,870)
========== ==========

48