D¢¢uSlgn EThvelope10.. 6F97517C-9DC844E&9581-88OC0652F70F Comp*Dy r*gistr*tioo n*mber: 119705732 Cb¥rity D•mbtr. 1167737 Th¢ Th¢osophiul So¢itty In EDgl*Ad and Wales {Formtrty The Tbtosophitxl Sotiety in Eugl4nd) Charitable CoThpiny limited by gu4nllt¢¢ 30 Septelnber 2023 111111111 *AD29CZ4H* 0210512024 COMPANIES HOUSE A16 #27 DoCu￿gn Envglw¢ ID." 6F97517C-9DC&44E&95B148OC0652FIDF The Th¢osophi¢*l Soti¢ty its Engl*Thd *nd Wales (Formtrly Tht Tbeosophital Society in England) Ch*ritAbk Company limited by guar*Ntee Contents Pa DiTeciors and other information Directors, & Trustett. iep JDd¢p¢nd¢nr auditorf5 rtpon Siatetnent of financial aclivitie$ Siaiement offinancial position Siar¢m¢nt of ¢xsh fftiws Notes ￿ Ihe-finaftcial stai¢mtnrs Docusign Env¢l4)¢ ID." 6F9751?C-9DC844E&95814￿c￿￿TDF The Tbe050phic41 Society IN EDgl¥Dd *od Walts {Formerly Th¢ Tbeosophical Sotiety in England) Charilablt Company limited by gu*raute Dirtctots #Dd other IAfornAtion DireclOTsKfTh5iee5 J. Baker E. Crofts N. Hwt E. MtGouBh P_ Brierley N. Croft5 P. El-Hos•ini S¢¢r¢tsry E. Crofts Ch#rity 1167737 .Compgny nurnber 09705732 Reeisttred offite SO GIOU￿ster Plx¢ London WIU 8EA Auditor Mercer & Hole LLP 21 Lombard Street ECJV 9AH Page I DocuSkJn Envobp¢ ID.. 6F97517C-gOCWE&958148tCD652F70F The Tbe050phit41 Soriety iu E•gl*Dd 4od W*l¢s (Formerly The Thtosoplkieal Sotiety ID England) Clharitablt Company limited by guaramtee Dirtttors. & Trnstees. report Y￿r￿ded 30 StpteThber 1023 The Dir¥tor5 (who ar¢ ?Iso trust¢¢5 of the chority for the purw)5¢5 of th¢ Charitl¢5 Adl present their annual Teport tO8ether with the audit¢d fjnancial statements of Thc Th¢050phical Society in England and WalE5 for th¢ y¢aT ended 30 Septetnber 2023. The Director5 confim) that thc annual report and firbancial 5raiemenrs of the company comply wirh the Companies Act 2006 and Charities Act 2011. the requiremertts of the company'sgoverningdocument and the provisions of the Charities SORP 2019 applicable io ¢hèrili¢s PT¢paring ¢h¢ir in xwrdanr¢ with th¢ FirJanri)l R¢pufli]Jg Standard applicable in the UK and Republic of Ireland ￿Rs 102) (effective l October 2019). Director5rfruslee5 Th¢ dir¢¢iors/misiee5 who served the comparby during the year and up ￿ the dare of signature of the financial statements w¢r¢ as follow5= J. Baker E. Crofts N. Hart E. MGGough P Brierley N Crofts P El-Hosaini D Scothem T Wyatt (resigned 9 Septrmber 20231 ObJ4¢tlv¢s The objects of the Soct¢ty are for the wblie bert¢fit to promote moral and spiriluaj welfa￿. and the advancement of eduGation. through the Promotion and 51udy of Theosophy. and the dissemin*ion of the results of such study lo the public. To further its Charitable Objects. The Theosophical Society in England and Wale5 may.. provide a55Lsr irb the provision of money. ma*ria]s or other help.. or8anise and wisi in th¢ provision of tonftr¢TttS. ¢wrs¢s of in$try¢tion. ¢xhibiiH)ns. lecthT¢S and other ucational activitiC5.' publish and distribute in51ru¢tional and ot￿r materials on any medium.. promote. encourage. cary oui oreommis$iort research, surv¢y$, $wdie& or other work. making the relevani resulrs avoilabl¢,' provide or procure the provision of ¢outhselling ¥d guid¥¢¢; provide OT procure the provision of advice. alon¢ OTWjthoth¢rorgani5htions seek to intluence publbc opinion and make wre5entatioThsto and 5eekto influence 8ovemmental and other bodies and insbtutions regarding the Tefornk. dev¢lopTn¢nt ond impl¢TnMtstion of appropriate poli¢ie5. le8151aiion. and re8ulations. provided that all 5wh activiiies shall be confined to those which an English and Welsh ¢harity may property und¢rtakc Pr?htipl¢s Th¢ So¢i¢ty, while ffsmirtg for e*¢h m¢mbEr full fr¢edom to interpret those *xhings kno￿ a5 The050phy. is dedi¢di¢d to preserving and realising th¢ A8eless Wisdom. whi¢h embodies both • world view and a vi$iOn of hyman self- transformation. Pagt 2 DocuS4n Env8lop6 ID.. 6F97517C.9DC844E&95B148OC(>652F70F Tbt Theosophital Sotiety i• England and WXIES (Formerly Th¢ Theosophi¢*l So¢i¢ty in Engl*nd) Ch4ritsbl¢ Comp•oy lithii¢d by gu*raDte¢ DiTectOT5' & Trymrts. r¢port Year ended 30 September 20LI The Thtosophical Tradition is founded upon wtairb fur¥Jamentsl woposiiions which in¢lude.' Reco￿11￿￿) of the unique value of every living beirt& exwesses itself in reverence for life. compassion for all, 5yry)pathy with the need of individua15 kn find truth forth¢m5¢1v¢s. rtsp¢¢# forev¢ry T¢ligio￿ tr¥Jition. The ways in which these ideals b￿￿￿e realitie5 in ￿￿1vith￿l life art lth the priwleged choice and thc TryDll5ibility of ty¢ry human being. centr￿ to Ihe£oncerns ofThwhy is the desite to pmmottundustand¢n8gnd fellowship wnongpeoplEofall ra¢¢$, nationaliti￿ philosophies, and Yeli8iott$. Thttefo￿. all people. whatever their religious alri11￿10￿5 or gender, aTe invited 10 participa1¢ equa]ly uj the lif¢ *Jd work of th¢ ￿lay. Th¢ Theosophieal Society unrx)ses no dogmas, bui points th¢ ￿T¢¢ of wiity btyond 411 diffe¥¢n￿. Dtyotim love br all livin8 bein85, and a ¢IKnmityn¢nl to • life Ofad1￿ al￿15￿ ￿ thc marks of J mKTheosophi5t. Summgry of Attlwitles The So¢i¢ty's a¢tivit1¢5 in¢Iud¢ tk holding of leaurcs. scminars and study groups as ￿11 as T￿￿dentIal summer schools. and conf¢r¢nc¢s. The London HeadquartCT5 prcscnts rcgular online Icctures on Sunday CVeDing5 and prornote5 and Supports similar events at its lodges and centres. The annual summer school is opcn ro the public and mcmbeTS ilike 0$ Ar¢ som¢ individual Lodg¢ Tnming5 lhala￿ not forprivaie 5w¢ty. Where p05sibl¢. lecturts arc ￿￿orded for the b¢n¢fitof those unable attend. In addition. the $￿iety runs two We￿ased learning cours￿ a Foundation Diploma and a High¢r Diplorna ill The050phy which 4T¢ de5igncd to ass1515tudcnts' undcr51anding of the basic Princip1¢5 of Th¢osophy. Th¢se are Provided by flexible online Icarning. ongoing tutorial support and an cnd of year opriorbal cxamination. In promotion of its ¢haritabl¢ objects. the So¢i¢ty publishe5 quarterty. a quality tnagazine. called Esoterici which ha5 wide circulation Ihrthjgh a subscribers. mailin8 list and is available ai public outlets throu8houl the couniry. The Char¢ty'5 w¢bsite prornot¢5 ils objcrt5. ¢vMts and activitics and aids thc sludy ofTh¢050phy through artir1¢5. vidw5, and appropriate links ro other relevattt sources. It Is aciive on social rnedia with well attethded Facebook and YouTube sites. Governatlct Th¢ Society is o registCTtd chaTty governcd by its Artick5 of A5XKiation. TntstCC5 and Nation*1 Offi¢¢ts aT¢ selected attd appointed in accordartce with the piowisions of the Articles and Byelaws and are subject ￿ election by a national council. The national council c0Th5ists of councillors elected by the Socsw's membcr5hip. Th¢ charity is n)anJg¢d by its Board of T¥uslees and National Officers, who receive a Trust¢¢5 and Director5 Handbook with inforniation on the duties and respon5ikn"litie5 of Trustees and the Tequtrements of Charity C(*nmission 8uidancc and charity law. Fwnding Financial Review The Society has a fund balan¢¢ of £9.057.620. Ass¢ts are held for the fijifilment of the Society's charitsble objective5 and have SOUT¢¢d through doDalions, l¢ga¢i¢s and a pr¢viou$ ¢rnnsf¢r of )ssets from The Theosophical Society UDiDcorpora*d A550Clation and r¢lat¢d ¢niitj¢5. The Charity 15 in its Sixth y¢Ar of op¢rdtion 4nd is und2rtaking an ongoin8 rcview of its financial pmccssc5. fvIuTC planning. and rc5erves. and exrcrnal coDsultant5 havc b¢￿ appointed to as$ist Mrith thi$ proce55. Director5 have no concerns BE￿ul the coniinuaiion of the Charity. DiTectorsltrnsttts re5ponsiblJltles st*temtnt The directors are responsible for preparirtg th¢ diT¢¢tors report and th¢ financial statements in accordance with applicable law and ffgul#tion$. Company law rcquir¢5 the director5 10 prepare financial sTrrement5 for each financial year. Under that law the di￿10r$ bav¢ elected ro prepare the financial $tatemertis in accordance with United Kingdom Generally Accepted Accounting Prncti¢¢ IUtti*d Kirtgdtsm A¢¢ounting Standards and appli¢abl¢ lavil. Und¢r tornpany law the dirtciDrs must noi approve ihe rinancial statements unlcss they arc sari5fied that giv¢ atr￿ and f3irvi¢w of the stale ofaffairs of the ¢ompany and the profit or loss of the company for thai year. In preparing ihese financi￿ sts*m¢nts. the dirtdors ar¢ wuir¢d to.. select suitable accounting policies and then apply them consi5teThtly: and make judgm¢nt$ and accO￿tIng estimates that are Je&sonable and prndeni. and obs¢rvc th¢ method5 and principle5 in the charitics SORP. and prepare Ihe finaneial statements on the goin8 concern basis unless it is inappToprial¢tO PTC5um¢ that ihe company will continue in bu5in¢s5. Dosusiw en￿lope10.. 6F97517C-9DCWE&95B1-880CD652F70F The Th¢osophital Sotiery ITr England Wales (Fornierly Tht Theosophic81 Society ill Engl*Dd) Chiritablt Cornpany limited by gugr*ut¢¢ Thr dI￿thr5 aTC r¢5ponsibk for kttping adequate accountLII8 records that are sufficient 10 Show and explai# the ¢ompany's transactions and disc105c wilh re350nablc atturw #t ony time the financial position of the company and enabl¢ th¢m to ensure that the financial ststemcnts comply with the compani￿ A¢t 2006. They ar¢ also resrM)nsible for safeguarding the &%setsof the company and hencefortsking reasonable step5 forthe pr¢vention and d￿￿10th of fiaud and other i￿e8ulaTItlcS. St*lement of dist105urt to auditor Each of th¢ person5 who is a directoi at the date of approval of this report ¢l￿fir[￿S th*: so far ¥ thty are awaJe, there is no relevani *Jdii infonn&ion ofwhi£h the company'5 3udi¢or is urtawa￿., and thcy h3V¢ takcn all 5t¢ps that they wght to have tskert &% a directhr to make ¢hemselves awaT¢ of any Tc]￿an1 audit infornation and io ￿￿blISh that the wmpany'5 •JdiWr is awartof infornwion. Awdltor The cornpany's 4￿jItor. Mercer & Hole LLP. deemed ￿ have been re4ppoinwi in ￿ordanCe with section 487 of The Companies Act 2006. Small company provi8ion$ This report h&5 been prepared in accordance with the provi5ion5 applicable w cornponies ¢niitl¢d ¢0 the small ¢ompany'5 exempiioii. 181412024 This report was approved by the board of directors on........................... and signed on behalf of th¢ b￿rd by: J Baker Director 4411AIFFg188105.. P*K¢ 4 OopJSign Enveknpe ID.. 6F97517C-9DC&44E8-95B1-88OC0652F7DF The The050phi¢al Society in England and Wale5 IFormeTly Tht Thtosophit*l Sotiety IA England) Chatltable CompDy Ilmiled by cuaTanlet Indeptndtnt xudiior's report to the members of Tht Theosophiral Sotl¢ty in Etteland And W#ies Ye*rend¢d S¢p¢tmbEr21123 Opinton We hav¢ audi*d the financial ststtsnts*%ofThtThtoWical knety in Engl￿d Wales lthecharithbk company) for thc year et)ded 30 Septemkr 2023 ivhith comwsc the of financi￿ ad1vir1￿ mtun¢nT of finartcial p05iiion. stai¢meDi otfa5h flow$ and noiesto rh¢ finamc1￿ sw¢rn¢nl4 indudinK a summary of $igThificsnl &counting policies. The finomcial re￿rtIng frameworkih& ha5b¢¢n applied in theirpreparation is4wti￿bIe lawand unli￿ Kingdom Ae£ouniinE Standards includirb8 FRS 102 The Fin*￿111 ReFortin8 StandaTd applicable in the UK and Rwblic of Ireland {Unil¢d Kingdom CKntrally Ac¢qJlcd Accouniing Practice). In our opinion the financial swemerbts.. give a tru¢ and Fair view of the yacc of th¢ tharit3bl¢ ¢wnrAny$ aff￿r5 &$ at 30 September 2023 of its ¢omin£ resources ar*d appli&*ion orEesovr￿. irttluding its I￿￿￿e expthdifure. forthe year Ikn ¢ndd,. have ￿en prlwly ￿F0ffd in ¥cor&An￿ with Uniied King(k)rn Generally Acc¢ptul Ac£ounting P￿•¢t". and have tK¢n pr¢p*¥J ITh x¢orkn withthc rrquirtmeTrts of the Act 21kn. Basts for opitiio* We conducted our audit in accordanr¢ with Inrernaiional SwKlards on A￿llIng IUKI IISAS IUKII and applicable law. Our rtsponsibililies und¢rthtss¢ aT¢ fvnh¢r d¢s¢rIb￿ in the audiiorf$re4x)nsibilities forthe audit ofihc financial S13tementssectionofowrtWL W¢8re indepthdentofihecharitablecompany in a¢cordanceM'ith the T¢quirerneniS that are rel¢vant LO our audit of th¢ finanGil ￿￿ements in thc UK. incI￿ling the FRC5 Ethiol Standtrd. we have fijifilled ￿r ethical re5wnsibiliiies th xcordance these TeqviTunentk We belKvethat thE audit ¢Yid¢n¢e Ive htyv¢ d)i*ned is sutTicient and 4propriat¢to pmvth a b¥is forourqyinm) C•ntlusion5 relatijg fo going ¢ffic¢rn In audiiingthe finan¢i315taE¢m¢nts, we have conclud¢d that the diTrcior%' LL%e ofth¢BoingeoThcern b&%is of accounting in lh¢ pr¢paration of the financial swemenr5 13 appropriate. Based on the wolK ￿ hav¢ F¢rforn¢d, we h￿¢ DOE id¢ntifid any ttTraierial unr¢rtainli¢$ relaiinR 10 evenis or condition5 ¢hat, individually or collcctively. may CL51 $18nificanl doubt on the charitV'5 abiliry io e4)nlifftuc as a going concem for a period of ai leam Nelve months from when the financial $￿eMents are a￿horISed for issue. Ourresponsibilili¢s and the responsibilitie$ofth¢dire¢LW with resrtti wgoing c(*Kern are described in the Tclcvant sections of this teport. Other INfornatio The other Info￿all0n comprises the infonnabon i￿lud¢d in the anrn￿I rewrt, thheT than the financial sta*mts)ts and our iioPs report themn. The diT¢(tor5 we wsible for the 0￿￿ infonn•ion. Ouropinion on thc fInanCF￿ ￿ements do&$ not cover the other inform21ion 2nd. excw to tt* extent oth¥wise expliciily sta¢d in our rep)rt. we do nor ￿presS aDy fo￿ of &ssuranceconcIusiL￿ therwrL In tmn¢¢iion with WT a￿j11 of the finanti41 wttmtsi& our reswjthsibility is W rthj the oihcr infoNnation and, in doing so, coll￿¢￿T wh¢th¢r thr (xhET infOrm￿lOn 15 maieriajly in¢orstsi¢nt with thr fin￿181 sw¢menL8 orour kMwl¢dg¢ obtsind in th¢ audit or oth¢Mse app¢ar5 to be m*rialty mis4aitd, it. identity s￿h material in￿NSIsten¢1eS or aprAreni matrrial miss¢aiemtsKs. are required ro d¢kmir* whthhcr The￿ 1$ am*erial mi5Statement in the financial 5wements OT a m*erid Missw￿th[ of the other inforniation. If. based on the work w¢ have p¢rfornLcd. ￿ conclud¢ that there is a M￿trIal mi55taicmeni of other ￿rO￿allOn. ￿ are leqyi￿A io report that faa. We have nothingio rep)rt in thi5 regard. P¥ge S Dcrusign Envdope ID". 6F97517C-gJc&44E&95B1-thK￿S2F7c The Tbeosophic*l Society in Englgnd and Wile5 (FortDerly The Theo$ophi¢•l Sotitty in Eftgl*Dd) Chlritsble Compaoy limited by gu*raAiee Jndependent *uditor5 Teport ¢• the member5 of The Theosophical Society in EDElwnd W*les {tontln*ed) Yur ended 30 Seprtmber 2023 Opitsion$ other m*tt¢rs pr*strlbÈd by th* Comp*ales Ad 2006 In our opinion. based on the work undertaken in th¢ wur5c of thc audit.. the information given in the trustee5' reporL which include5 the dircclors, rewi PT¢P4Ted for the PUTrx)ses of ¢ompaoy law, foi the fin•)¢ial yw for whhch the fjnaneial slaiements are prepared is con5islent with the flnancial s￿lemen[S. and the dire£tors' report within thc trusttt5' rcport has bccn pr¢parcd in ￿¢0[dance wilh appIl￿ble le8al requiTemenis. M¥tttrs ou whith w¢ *rt rtquir¢d to r*port by ¢x¢¢ptlan In the light ofthe knowledge and understanding of the chaTitabk company and its environrnent obtained in ihe course of the audit. we have not ideniified material misstsiements in the drrectors. Teport iTh¢luded within the ￿￿￿t¢s, report. We have nothing to report in re5Fttt of the following mallers in relations to whi¢h the Companics A¢t 2(x)6 r¢quir¢ us to report to you if. in OUT opinioTh'. the financial statements are nol in agreem¢Tht with the accounting recoTd5 aDd the returns. or the charitablc company has not kepi adcquaie accounring rccords: or certain disc105ures of irusiees. rernun¢ration specified by law are not made: oi we have nol received all the information and explanations w¢ Tequire for our audit.. or the directors were not entiiled to prepare the financial starements in accordancewith the small cLKnpanies regime and take advanta8e of the small companie5. exemoions in preparin8 the mLsfftes' report and from the requirement ￿ prepare a St￿t81¢ report. Responsibilities ofdirettors As explained more fvlty in the dir¢¢tm' r¢sw>nsibilities swemetht, thediT¢¢tots art responsible for the preparatK)n of the fjnancial stsl¢m¢nts and for being satisfied that th¢y giv¢ a true and f3ir vicw, and for su¢h internal ¢othrrol as the directors deiemiine is nttessary ro enable the prepara(ion of financial stsrements Ihat are frce from mat¢rial misstatemenL whether due to fraud or ettor. In preparini the finan¢ial sthtem¢rtts, th¢ +Jir¢¢iorn are ￿￿)nsible for assessin8 the charitsble company'5 ability IQ conlinuc *% a going ¢Dnvrn, di￿1￿51n& as applicabl¢, matter5 related 10 goin8 concern and usin8 ihe going concern b&sis of accounting unless the director5 either iTht¢nd io ligulda￿ the ctharitable company or to cease op¢rations, or hove no T¢ali$ri¢ alt¢rnaiiv¢ bur to th) so. Auditors ropomsibilitiu for th¢ audit of th¢ fiD•ncial st•tem¢nts Our objectives are to oblllin Tt&sonable a55UTance abourwhetherthe financial sthtements as i whole aTC free frorn material misstatement. whether due to fraud or error. and to issue an audirorfs repxirt includE5 our opinion. R￿onable a55UTance is a high level of assurance but is not a gu&ranitt thai an audit conducted in accoTdancc with ISA5 IUKI will alway5 dercci a material mi55taiement when it exists. Misstsrements carb arise from frdud or crroT and are ¢onsideTed material if. individually or in the a88re8ate. they could reasonably be exrrtcted ￿ Inf]uence ihe economic decision5 of Users tak¢n on th¢ b&sis of thes¢ finan¢i41 stg*m¢t)ts. Th¢ ext¢nt to which our pmEcdurc5 arc Capable of detrcting irrcguloritic% inc]￿jIng fr￿d. 15 dctailtd bclow. Explangtion •s to wh91 txtent Ihe audil was toD$ldered t*pabl¢ of d¢ttttlDg Irregul*ritles. includlng frgud We gained an under5tarKling of Icgal and regulatory framework appliublc to the charity and industry in *thith it oprrate5 and considued the risk of acts by rhc charity that were contrary to applicable laws and regulations, including fraud. These included, but were no¢ limiled ￿. the Companies Aci 2006. Chariiit$ Aci 2011 and Charitie5 SORP {FRS 102}. We evaluated management's inc¢ntive5 and opportuniiies for fraudulent marbipulation of the financial statemcnts jnd Ihc rjnaneial report (including the risk of override of controls). and dettrmined that the principal risks wert rel*td io postin8 irtappTopriate entries including journa15 10 ove15tste revenue or undu5taie expenditure. and rnanagerntni bi8$ in accounting estimates. P•gt 6 00gJSlgn Env*ope ID.. 6F97517fr90WE&9581-880CD652F7DF Tht The050phlc¥J Soclety ID England *Dd W*lts (Fornierly Tht Theosophical Soc•ety in Engl#ndl Charitable Cornpany limited by tvar*Dt¢¢ IDdepend¢Dt auditor's report to the membtrs or .The Theosophic*l Society iu England *od Wales {Continutd) Ye•T ended 30 S¢pt¢mber 2033 Audii pro¢edures perf0m￿d by th¢ engagement ieam inc]uded.. discussions wih rnan3gemcnL including ¢•osiderations of known or sii$pected instance5 of nonwCOtnplian¢e with laws and regulaitons and fraud- evaluation orth¢ operatinKetTectiveness ofmanagemEnVscontrolsdc5ignd ¢oprev¢niand d￿e¢t Irre8ularitie5' identifying and ¢csting journal cntrics. Owin8 to th¢ inherent limitatioTh$ of an audiL Ihere is an unavoidable risk that we may not hive d¢tecied $ome material misstat¢ments irt the finan¢ial wements. even though we have Properly planned and perform¢d our 3udit in accoidanee WLth auditsng standards. For ex3mpl¢. the fvrther removed rton•complian¢e wilh law5 and rcgulations lirregulariti¢sl is from th¢ cvents and transactions rcflect¢d in the finan¢iJl $tatem¢ni& the less likely the Inherently limited procedures required by audsting Standards would idcntify it. In addition. i% with any audi4 there remained a higher risk of non- d¢teclion of irregulariiie5. as th￿¢ may involve rollusion. forgery. intentional omissions. misrepresenthiions, or the ov¢rrid¢ of internal controls. We are not r¢5pon5ible foF pr¢v¢nling [Lon￿mPlianC¢ and cannot be expec(ed to d¢t¢ci non-compliance with all law5 and regulation5_ A fvrther d¢s¢ripfion of our ffspon$ibilits¢S foi th¢ aydii of th¢ rtE)ancLal ststements is located on the Financial Reporting Council's wcb51t¢ at:l/www.fr¢.org.ukJaudilor5rc5pon5ibiliti¢s. Thi5 de5criplion fomjs part of the audbiof'5 rcport. Use ofour Report Thi5 r¢port 15 rnad¢ sol¢ly to the charitabl¢ ¢ornpany'$ m¢mb¢rs, as a body. in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our audii work has been undertaken 50 thai w¢ might 5t4t¢ ¢0 the ¢haTitable company'5 members ihose mat(eYs we are required to sthie to them in an auditor's report and for no other purpos¢. TD the fullest exiettt peTmitted by law, we do rtot x¢ept or&wme Tesponsibility to anyone oiher than Ihe charitable company 3nd the charitthblc company's membcT5 a5 a b￿. fortyJr auditwoth. for this rewL or for the opinions we have fofmed. SY71J24FOdB4*. Andrew Dean ACA (Senior Statutory Audiiorl For and on behalf of McTf¢T & Hole LLP Chartered A¢coun¢ants and Stswiory Auditor 21 Lombard Street London EC3V 9AH Datc.. 181412024 Page 7 DooJSign Envelope10'. 6F9751TC-gDC&44E&gSB1-880CD652F7DF e The050phiul So(•ety i* #nd WAIts {Formerly The Theosophital Society in Engl#ttdl aritabkComp¥ny lirnbted by guarathtte Stlterntnt of financial actlvlties Year thdtd 30 Septtmber 2023 U*r¢strl¢t¢d FuDd5 2023 Remritted Fuhds 2023 Total Totsl 2023 2022 Income ¢*d irr Donations and le8acie5 Investm¢nt Actjvllies Oih¢r in¢om¢ 5.420 241.294 32.973 16.420 241294 32,973 18,574 240.005 75.005 279.687 i i.c#)o 290.687 433.584 enditure OTh: I Staff ¢osr5 Other cxp¢ndiluTe (118.3881 {260.0201 {118.388) 1137.41 l) 16.000) (266.0201 1277.9811 {378.4081 16,000} {384,4081 (415,3921 Net IlossesY8ains on investments 16 83.759 83.759 (387.7491 Ne( gain$ ON revaluation of Investhwli pmperfies Is 65,000 Net {outgoingllintoming resource5 Il4.962} 19,9621 {304.557} Otber rttognlsed ggio5 losses Los5 on revaluation of freehold property 14 (155,000} Net movemtnt ID fuads (14.962) 5.000 19.962) 1459,557) Fund balance ai l October 2022 9,067.582 9.067,582 9527.139 Transftr beNeen fvnds Fulld balanet At 30 September 2023 24 9.052.620 5.000 9,057.620 9,067,582 All the activities of the c¢)mpany ￿ from continuing op¢rations. Th¢Te wert no ie5tricted fund5 received in the prior year. The stsiemeni of Financial Ac(i¥iiies includes all 8ain$ oThd losses rKo8nised in the year. The Staiement of Financial Aaiviti¢s #Iso ¢ornpli¢s with the re4uirMients for ath in¢om¢ athd rApendI￿re account under the Cornp&ni# A¢t 2QO6. The notes all pxgts li 1• 19 f•rrn part of tbtse fiN*ntiAI $t*iemtftts. Page 8 O¢rJJSign Envelope ID.. 6F97517C-90C&44E8-9581480C0&fj2F70F The Theosop*ical Society in ETh8laDd llNd Walrs (Formerly Tht Thtosophital Society in England} Chiritsbl¢ Comp#ny limitod by eM*r**ttt St*ttme*i of finintisl posilio 30 S¢pternb¢r 2023 2023 2022 N•te Flxed isstts InianÈible 8SStL8 Tangible asset5 Inv¢stm¢nt properti¢5 InYesim¢nis 13 14 15 16 12.542 2,977,251 2.225.000 3.846.689 14.290 2,982,366 2.225,(Krf) 3.762.930 9.061.482 8.984.386 Current ¥$5¢ts Stock5 D¢btor5 Cash IL bank and in hand 18.69) 4.801 19.914 16.685 17 57.684 148,092 Creditor5'. amounts falling dut witbih one ytar 14el current issets 18 61.546 13,8621 9,057,620 82.996 9.067.582 Totol assets less turrent li4bilititt Net A55ets 9.057.620 9.067.582 Fund$ Re51ri¢i¢d fvNJs Unr¢siri¢ttd funds Total f¥nds 9,052,620 9,057,620 9.067,582 9.067 582 23 The% financial stat¢rn¢nts hayc bc¢n pr¢paT¢d in ￿cOrdanC¢ wilh Ihc provisions applicablc to companie5. Subject to ihe small cornpNni¢s' regime and tn accordanct with FRS 102 The Financial Reportin8 Srondard applicable ITS ihc UK Republic of Ir¢land'. 181412024 These financial swements were iprKo¥eJ by the boarl of dire¢Lors Ind authoris¢d for issue on signed on behalf of the board by: olld are DiT¢CtOT Company registration thuM￿r". 09705732 The Dot¢5 01 p•ges J I to 19 form part of these fi•an¢i•l stittmeTrt$. Page 9 DDcuSign EnveknF4 ID.. 6F97517C-9DCWE8-958148CC0652Fll)F The Thtosophitaj Society in ETr¢T•pd ¥•d Wal¥ ForTherly Thc Thetssopbit*l Sotiety ifv Engl*ndl Charitable Company limited by gM*Tiltet StstcTheTht •ftAsh no 30 Sept¢•b¢r 2023 2023 20ZI •tes Cash flow$ frnm optraiiAt Aeli¥itits Cash labstsrbed by) operations 22 (197.8891 186.4181 lllvestihg attivilits Pur¢has¢ of itsiangible asws Purchas¢ of tangibl¢ fix¢d asscts Proc¢¢ds on disposal of oihK In￿5￿n¢￿ts Inv¢stmeni in¢om¢ r¢¢¢iv¢d 11.788} 125630 Nét tash generated from investing i¢tivitieJ 120.589 124.039 Nei t*$h used Ih fin*ntlthg *ttivit6ts T4et iThcrtast in Cash and eish tqiiv*lents 177.31KII 37,621 Cash and cash equivalenLS ai begJ'nnin& of year C45h and cash ¢quival¢n¢s ar ¢nd of y 34.193 The notes on p*ge5 11 to 19 form part of these finant•*l 5titemtntS. P*gt 10 DO￿$19Th En¥dop¢ ID,. 8F97517G9DC844E&95B14Bf£D652F7DF The Thtosophital Sotitty ith Engl*•d a•d Wales (Fonnerly The The050phital Sotiety in Euglandl Charltable Company l¢mited by gu•T¥llt¢e Notts to tht fin*tyti*l it*ttme*ts Ye*T ended 30 Stpttmbtr 2023 Gentr41 IDformitioD Th¢ ch4ritabl¢ company 15 limii¢d by gu•rnn(¢¢ and regist¢1￿ in EnglaDd. Th¢ Jddr¢5s of th¢ r¢gi5t¢rcd offi¢¢ 1$ 50 Gloucesier Place, London. WIU 8EA. S¢*teméJt of complia•¢¢ Thcsc flnancial staiements havt t¢en prtpwed in compliance with lh¢ pmvisions of FRS 102, 'Th¢ Financial Reporting Standard applicable in the UK and Republic of lrtlantt. The financial 51al¢rri¢nts hiY¢ b¢M pwar¢d in ￿¢￿￿an¢¢ with th¢ charl￿ble company's gov¢rniftg docurnenl, the Companit5 Act 2006 and"A¢cotsniits8 and Rewrting by Charitits." S(ai¢mtnl ofRccommended Praciict" applicablc to ¢hariTi¢S pr¢paring thcir accounts in a¢cordante with the Financial Reporting Standard *ppli¢able in the UK and Republic of Tr¢land IFRS 102 as wn¢nded for accounting periods commthLing l October 20191. The Charity is Publi¢ 8¢nctir En¢iiy as defin¢d by FRS 102. Ac¢ollntiD8 policies sis ofpreparation Th¢ fiDan¢ial stsi¢mcnt5 hav¢ b¢eTh PT¢paTed on Ihe historical c05t bast& modified to include the rtvaluation of frc¢hold propcrtics and 10 include invesimtni p￿pertieS and certain firb￿CIal instruTneniS at fair value. The financial statemenL8are wepaTed in sterlin& whith i5 the funuiona] rurr¢n¢yof th¢entity. found￿ to the ncJrt%t Fund *cco*nting- unrestricted fuNd$ Unr¢5tnc!ed fvnds are llvailable for Ihe disereiion of the Irusiets in fvrthtranceof Ihegeneral objeaives of tht charity and which have noi been deSi￿ated for other purN¥ses. Fund irto¥ntint- restricted funds Restricted funds are fvnds which are to be used in ¥¢ordaTK¢ With specifir r¢5trirtions impo5cd by th¢ tlonors 2nd grani 8wardbng bodies. 'T*rtgiblt asset$ Tan8iblt tssets art initialty recordEd at fQ3t and 4r¢ 5ub5¢qu¢Dlly *at¢d at Cost less any 4c¢umulai¢d d¢prcciation and impaiTrnent Ios*es Any lan8ible as5els COTried al revalu￿ amounts are r¢cord¢d ai the fair valu¢ * th¢ of r¢valuaiion I￿$ any sub5¢qucnt ￿¢￿M￿lated dcprcciatbon and gJbs¢quent aCcumul￿ed impaimicni lossts. An iftetease irt the carrying amount of an a5S¢t as a r¢5uli of a r¢valu¥¢on, is r￿08￿•s¢d in oth¢r compr¢h¢n51V¢ .intome and acwmulaied in capiial and rt5erYe4 ¢xcept io Iht exttni 11 rtversts a revaluation decrease of the samc ass¢i previously rtcognised in profit OT loss. A de¢ie&se in the ¢anying anMTrunt Df an asset as a result tsf revaluation 15 recognistd in other comprth¢n5iv¢ iTh¢om¢ io th¢ cxieni of any pr¢viously rcrogn15ed Tevaluaiion increasc accumulated iTh capital and rcwvcs In res￿￿¢1 of that assei. Where a rtvaluaiion decreast exceeds Ihe accumulated r¢valuaiion. gains actumulaied in ¢apital and resetyes in respeci of ibat &sseL the ex¢ess shall b¢ rrffrRnised in profil or loss. Depreci•tion Depr¢tiation is ¢al¢ulaied so as to wrile offthe COSE or valuatktin of In as5eL 1¢55 its r¢5iduAI v41u¢. over the useful econorAi¢ life tsf that asset as follow5.. FrKhold propErty Fixlurc4 fitting5 & cquipmeni No depreciation provHled. residu81 value is at let# fair valtse - 25% straighi lille Tbt not¢s page5 1 I to 19 forn part of thtje f￿1*¢1*1 st#ttmeits. P*gtll Docushjn Envelopa ID.. 6F97517C-9DC844E8-9581-8eocD&52F70F Tl¢ Th¢o$opknét*l So¢itry in Eng18nd and Wales (Fonnerty The Thtosophle¥l Sotieiy in Englglld) Ch#riiablt Company Ilmited by guarantee Notes to the fiw¥nei¥l 5tatem*nts {totstinutd) Year tTrd¢d 30 S¢p¢¢mber 2023 Jf therc is an indi￿10￿ that thcT¢ ha5 be¢n a $I￿lf1¢all1 ¢han%e depreciation Tale. useful lifc or r¢5i4Jual v#lu¢ of ngible th¢ dePr￿latiOn 15 revised pro4)ectivety to refied th¢new e*1m￿¢ Int4ngible 4s$ets Other th*n Eoodwill Intangible asstis wuired sepsrdicly from a businc55 are ￿0@DIsed at ¢osi and arc ￿b$equentIY m￿sur¢d at ¢os¢ less uccumul&cd amortisauon and impairm¢nt losses. Amortisalion is rccogniscd so asto writ¢off th¢ orvalu￿10O of ass¢ts1¢55th¢irr¢5idual values overiheir useful livts on the following bases.. T￿deMa￿S - styaight lin¢ Invtsirnent prtrptrties Inv¢stllT¢nt prop¢rty. whi¢h is property held to earn Tentals artdlor for capiial apprec5ation. is initially reeoKnised ai cost. which includes the purchase cost and any directty attributable ¢xp¢nditYT¢. Subsequenily it is measured 8t fair v#lu¢ at the reporting end datr. The surplus or deficii on revaluation 15 T¢cogD15¢d in Profit Of 1055. Fixtd as$tl investThents Fix¢d a5$et inYe5tmenl$ are initially Tecotded at cost and subsequently 5tai¢d ai 1¢5s any a¢eumulaied impairrnent l(trsses. Listed invtsth*thts art measured at fair valuc. wilh changes in fair valu¢ b¢ing r¢¢ogrtised in profil or loss. Impiirment A rtvitw for imdicaiors of impairni¢nt is carried our ai cach Twrring dal¢, wilh the rtcoverable amouni being ¢51irThai¢d wh¢r¢ sv¢h Jndiutots ¢Xi5L wh¢re the tsrryiThg value 'ex¢eeds the retoverable aTrtOUDI. the 05%1 15 impair¢d arrordingly. Prior irnPAiTments are also Teviewed for possible rtvtrsal ateacb reporting dal¢. When it is not rrf>ssible to esiimate the retoverable amount of an individual 855Ct an ¢5tirnate 15 made of the recov*rnbl¢ amount orth¢ ¢45h-8¢iiciaiing unli io which th¢ •ssd b¢liffi85. The cash%eneraliTrg unil bs ihc smullesi id¢niifiabl¢ group of ihttt includes the and Eertratrs inflows thai are largely independ¢ni of th¢ cash inflows from other ass¢ts or groups of asseis. Stoeks SLo¢k5 ar¢ m¢asur¢d at the lower of c051 Of nei rcalisable value. Cost includes all costs of purchas¢. of conversitin and other Cost$ incurtd in bringing the xo¢ks 10 their prtsent locaison and condiiion. Fin#nci41 lllstrumenti A financial assei or a financial liability is re￿8￿lS￿ only wh¢n the Company becomes a party io the contractual provisions of th¢ in5trum¢nt. Basit financsal insinjmenrs are inirially rccognixd at the tranS￿li0n Pr￿¢. uTrless the Anttgement COnSlilUtes 8 financin8 tr￿Sa([lon. whcre li is reco8nised at the pre5enl Yalue ofihc future paytntnls discounted at a mark¢1 ratc of iniere81 for a similaT debi instrvmeni. Debi insirnmenis are stsbs¢quenily m¢a5UTed ai amortis¢d w51. Whtr¢ inv¢stm¢nis in nonrfonv¢rtibl¢ pr¢f¢ren¢¢ shares and non-putlable ordinary shaFes OT preference shares are publicly traded or their faLT value carb othcTWlSt bt meaSUTtd reliably, th¢ invesim¢ni is subsequ¢nilv rneasur¢d ot rair value with changes in flir value rtcognised in profil OT loss. All oth¢T 5u¢h inv¢5m¢nts JrE 5ub5¢quenily m¢asur¢d ai cos11¢55 impairmenL Other financial inslrumtnts. Inc1￿j1nB deiivatbyek art initially recogniscd ar fair valuc. un1¢55 pèym¢nt for an &8set 15 deferred ￿yond nowrnal busin¢55 tcnns or fIn￿¢¢d ai w rJi¢ of intere5L ihai is not a m8rkei raie. in which case the a%5et is measured ai Ihe prLsenl value of Ihc fulurt payments di.vounted al a marktl rnlc t>f inieresr foT a similar debi insirnmenL The llotes on pages 11 to 19 forTh pxrt of thE5E fina*ri•l $tgtemeAt P#gt 12 Doc￿gn En¥8lcge ID.. 6F97517C.9DC&ME8-958148OC0652F70F Th¢ Theosophlt81 Sotitty io Engknnd *nd Walt5 (Fornitrly The Theosophieal Society in England) Ch•tritsblt Cothpa*y limited by guaraDttt r401¢s t• tb¢ Ibn*&¢i*l ststemeots (eontillwed) Yur¢ttdtd 30Wtembtr 2023 Other financial insinjments ar¢ subsequently mcagLred at fair value. with any chanBes rttogni5¢d in PTofit or los& wilh th¢ ¢¥ccption of hedging instruments in a dc$iKnaied hedging relationship. Financia] asws that m¢osured ai cost or atnort15ed are revicwed for objccliyc evidenee of impairmeni at Ihe tod of ¢a¢h r¢porting dat¢ If thert is obje£iive evidentt of impairnienl aTh impaiTment1055 15 r¢cognis¢¢J in profil or loss imm¢di*elv. Fgr all equity in>trumenl$ te8¥rdles& of si8nifieance. and oth¢r finarJci*l *ss¢ts thai ar¢ individually si8nifit¥tsi, Ihes are assessed individually for impairni¢DI. Other financial a55crs or ¢ith¢r &55¢$5ed individually or gmuped on th¢ basi5 of similar Gr￿￿1 risk characleri5tits Any reversals of impairmeni art Te¢o8nised ith profil or loss imm¢d¢ai¢ly. to th¢ txi¢nt that the reversal does not ie5uII in a tarrying of the fir￿￿£111 assei that ex¢etds what tht caTryin8 amount would hav¢ b¢¢n had the irnpairment llol previou$ly been reCO￿lS¢d. TaxgtioTh Th¢ ¢htrity 1$ w5 ¢x¢mpt ¢hxritv within the Me￿ing of schedule 3 Of the Ch8ri1ies Aci 2011 and 15 consid¢r¢d to pas$ Ihe tests sei oul in PaEgKAph I Schedule 6 Firtance Acr 2010 and therefore iimeets th¢d¢finifion of a ¢h¥ri14ble companv for UK corporation ttx purpose& Going tonc¢rrL Th¢ TDJst¢cs hav4 w thc tirnc of approving tht finanrilll a re￿￿&ble cxpcct#ion Ihe tharilable compwby will havc ad¢quatr r¢sourtt5 to coniiDUC in oprnion￿ ￿15¢¢￿(¢ forth¢ foTesetable fuDJre. The goink concern b￿15 of gccouniing Iw thercfore betn wjowtd in W4￿rethe finanty￿ ywemr•ty TheTrnstees have considered the kvel of fijndsheld and tht exptaed l¢vcl ofirKom¢ and exP￿di￿re for 12 months fmTll thc date of approval of thc5e financial stsiements ar￿ arrsati5fied that the eharitablt COtnpany"s fortc8A show ihai il will rontinu¢ in op¢ranon and mi%1 its liabiliii¢545 th¢y fy]l ¢Jur fw th¢ fryEx%*l¢ ￿t￿rE a minimum for 12 n)onths from the datc or signing th¢ ftrwKi￿ 5tatemcn The Trustecs hav¢ th¢refore £￿tin￿Ed to thpl Ihe goir¥ cfflcun basi5 ITh wrp*in8 tht tharitsbl¢ company's fin￿¢￿1 swemcllts. Judyments ind keysources ole5t¥D•tion un¢ert•inty Tn the ¥pL4L*ion ofthe charity'sxcountingpolio¢4 thc dIT￿t￿5 ax¢ r¢¢4uirul w make Judgctnents e511malcs and &wmpiions about the rarThin8 3mouni Of￿1$ aE￿ liabilititsthai ar ￿ r¢¥Jily ¥ppomii from othu Th¢¢aimalrs and a55YJci*ed ssumpti(ms are ba¥ed on histori¢aJ exptiie*ct and other f￿OrS that ar¢ eonsidertd 10 k relevant Auual ￿Ults may differ from thes¢ ¢wrnat¢ The estimates Jnd underi￿ng￿￿￿PI1Ons are revIe￿￿d m an opK(>inxb&*s ReviS￿n$ ￿ accouniin8 t#1M￿¢S rtto8ni5cd itt the perrithl in whKh the estimate is rtvis&l where tt)e revisiott thly woj, or in the period of the revision 8JyJ K¢y sources of tstiniiion ufit¢rt¥￿ty Th¢esiim*cs and wJmNi￿s which havt a&gnifi¢ant r￿k of cau5inB a matuial thE C￿Ing amount tsfas5ets and liabilities are&% follmvs. Investment property v*lu#tion Inv¢5ttncnt prop¢rty, which 15 Fw¢rry hdd w ¢arn r¢n￿lS ￿0t for wital apprccialiw is initially reco￿1$¢1 ai cost. Substy]uendy it ismtssurtdat fairvalut8tthtlqX%1[ngr￿dd8¢tt This (airvalue is¢stima*dbythcdirector5bascdon prcvailTrng fatrvalues forsimilarwopertie& Ptiiodicalty wofeSsKX￿ *￿u&l0￿8 aTe ￿dertaken th ts)￿re the aC￿r￿Y of thesetstimate5 TArbgible fixed Asset valuation Frtthold prtspErty i5 IJJiii￿Iy recogni￿ at co4 and gJb5equenily i5 mea5ur•J * fair y￿￿e at the rewrtin8 tnd date. This fair ¥alu¢ i5￿$1Mattd by the dirtaorsbased 00 w¢vwlin8 fair¥a]u¢s foTsimikr pwi¢& Puiodiu]ly Fwfe55JoDal v*luations art undertaken to ¢AwJyethe a¢tsJw of these e*imate The notes OTh pages I I to 19 f•rm p*rt of these fin4•tiil st*ttments. P*Et 13 DocuSvJn Envkn ID.. 6F97517&9DC844E&95B1481KC*52F7DF The ThtOsophi￿I Sofiety ID Ellgl*•d and W•lei {Formtrly The Thtosophi¢*l Society in England) CbgrJt*ble CompAny Jlrthited by 8¥4Tante¢ Notes io the finAnei*l st*t¢m¢uts (ro•tsDuwl) Year tndtd 30 Stptember 2023 Limited by guarant# The ¢omp*Ly is a priwatr f¥)mpany limikd by knd has rK) Sha￿ oyilaj. In tr ¢venl ofwitmling up the membets. Irability is re5trictd to£1. Intome from don*tlO•s and kwi¢5 2023 2022 t)onation5 L¢p¢i¢s 14.920 5,129 113.445 118.574 IA420 Income frorn d(￿1•011S1Thd leEatits £16.42012022-£118.574lof **ith£l I.￿¢12022-£IJ1lI was aiiributabk to re*ridcd End £5,420 (2022.£11&574)w￿a￿riIxtsI￿elOUnrc*ju￿1 fu￿( Intome from iNvestments 2023 2022 Dividend5 Rent￿ incomc 122.377 125,630 114375 241.294 All invesDn¢nt In￿￿¢ w&$ unrESrria￿ (2022-wurstri¢t¢dJ Other Inc￿￿¢ 2023 2012 Mwnbw59Jb5¢riptsons Course4 conferences and events Books & DVD saics I1,￿2 15,267 2.642 . 4,(b2 32,973 10.320 54.664 8,384 1.637 75.005 All other intomt rtteived U]￿t￿ll*ll2022- wtrtAriLxtyJ). Stsff tojts The avera8e numberof rkTSth$tmploytyJby the ¢ompwydurin8 theytsamrKmt•J ￿ 512022.. 51. The 4kr¢go*paymll ￿ ]Dwr￿1 (1]r￿Elh¢yWWC[r.' 20Z3 2022 WBges and Salaries No employee tt£eivedtotal •nployee benefits of morethan £flJ.tMI. 118.388 AIIK4ti00 tyf other costs 2013 2022 Eskblishmeni eosL% Admini#rarive costs OtherexpEnses Ex¢eption31 iterns 48,404 7&2C 65.983 73.433 266,020 55,813 95.745 125.746 677 The Mttj on pages 11 to 19 form p8rt of these fin*nti*l s¢4tem¢ryts. Pagt J4 Docuslgn Envelo￿lTr. 6F97s17C-￿C&l4E￿S81￿8O¢D65ZF7DF The Theosopbleal Soriety in llnd W*lts (Formeyly The Theosophical Society ID Engl•nd} CILaritable Company limiltd by 8uAranitt Note5 to the fiD•nrial 5titeThcTrts Itotstin¥tdl Year ¢Dded JQ Stptember 2013 Auditor'$ rtthutherniioo Net NK)vement in fi￿￿15 L5 alkrthwginB". 20LI 1022 F¢¢5 payablc forthc •Jdii ofthe finarKiaJ 12.480 9.120 InvtstwMt man&temtnt ¢oJts 2023 2022 Invtsttnert( m*￿tT fees IntsnEible AsTets. TrwJ¢nwks Totsl Cost At l Ocithr 2022 Addition5 AtJO Septcmbff 2023 17.482 17.482 17,482 Amort4sation At l Octo￿r 2022 Charge lor Ihtyear AtJO Septembtr 2023 3.192 1.748 4.940 3,192 Carrying *moynt At30 Septhmbtr 20LI At l Odober 2022 14290 ￿91 l& T*ft8**le Assets Frrcknki Fiylur¢& fitting5& equspmcni Toral F•ir Vwlu¢lC•st Ar l Oaoè¢r 2022 A(*JityJ Revaluation AtJO SepltmbtT 2023 2.970.¢XM) 3.00&644 1.788 1.788 2.970.( 38,432 3.IW432 Depre¢￿1￿ Ai l (kiobcr 2022 Charge for Iheytar At 30 Sepiembtr 2023 24.278 6.W3 24,278 6.￿} Chrrying amount AtJO Septtmbtr 2023 2977251 At l Orthber2022 1970.(M)J 11366 2.982J66 Th¢ notes on pays I I to 19 f•rrn part Of these fin*Dti#l $tAt$thtntL Page15 Oowslyn Envdope ID.. 6F97517C-9DC&I4E&95B1-88K0652F7DF The Thtosophi¢al So¢itty i* Engl•*d W•k5 (Fornieriy Tht Theosophitgl Society IM England) Ch4rit£ble Company limitsd by eu8v*nftt Flotes to iht fi**fv¢ial st•tements {¢ontinued} Yur eThd￿ JO Septembtr 2023 14." T￿cibIt Assets l¢ontinutdl Thè fr¢¢hold Pro￿nY was Valu￿ by While Drut¢ & Browh Prnperty Cortsultsftts in Septtmb¢r 2022: in Kcordanc¢ th the Ttlcvant sections and standards tthntaintd within th¢ curycni ¢diiinn nf the RICS Valuaiitsn Global Standards 2021 in￿rporating th¢ InternaLional Va]uarion STandatds Glob￿ and the UK {Ih¢ 'R¢d Book"}. Th¢ dir¢cioYs ￿lIeVe thai this ValU￿10n #ill T¢presMts th¢ fair ¥￿ve at th¢ y¢ar•end. Frtehold propErty 1$ c*ried at valuaiion. If frcchold prorxrty We￿ mea5urcd using th¢ Jnod¢l. tatrying amouDts would hav¢ b¢¢D appToximat¢ly £nil {2022- £nill, bein8 cosi £8.orKI1£8.0001 and d¢pr¢ciaiion £8,0(x) 12022. £8,11)01. 15. Investment Pyopertlej Flir V*lue At l Ociobtr 2022 N¢¢ gains tbr loss¢s thrrrtJ8h fair ¥￿u¢ *JjusuTh¢nt5 At 30 S¢pt¢mb¢r 2023 2225.000 2 225 000 Th¢ inv¢sim¢ni pTop¢rty was valu¢d by Whiit Druc¢ & Brown Propcrty Consultanis in Seoember 2022, in ac¢o¥danc¢ with the r¢l¢vani sections and standards ¢onMin¢d within ihe curr¢nl edititsn of ihe RICS V¥lu2tion- Global Siandards 2017. IrieotPOT81in8 the Inttrnaiiorjal Valuation sN￿d1rd5 Global and th¢ UK Irh¥"Red Book"). The dirEclor5 believc that this valuation Still Tcpre5ents the fair valut at the year-end. 16. Fixed Asset Investmthts Listed invesmi¢n (Mher investments Tothl Co$t At l Ociob¢r 2022 V8]uation thang¢5 At JO Sept¢mber 1013 3.762,830 83.759 3.846.589 3,762.930 3.846.689 Carrying AI 30 Stpiembcr 202] 3 846 589 3 846.689 At l Octhbcr 2022 3 762,830 3,762.930 Other in¥e#ments relate 10 an IIJO% investmeE)l in a dom)ant subsidiary. Name of undertaking.. Rcgist¢red (kffic¢.' The Th¢osophital Publishing Hou5c Limiicd 50GIouc¢5t¢r Pla￿. London, WIV 8EA Tht vJ•tes •0 pages 11 to 19 form p*rt of these finantiaj stitsmeit P•g¢ 16 DLuSign Envdwglo.. 6F97517C-90C844E&958148OCD652F7DF Th¢ Th￿sOphI¢¥I Society in EDglaDd W*lts (Formerly The The050phicwl Soci¢ty in Englaudl Ch*rit*ble Covapany limiied by I￿•T*￿tte Plotes to tht fina*¢ial stateme*ts (f oDtipu¢dl YtAr ended 30 Septtmber 2023 17. Dtbtors: •mounts falling dut wilhifj oAtryear 2023" 20Z2 O¢h¢r d¢biors PTtpaym¢nts and aC¢Dj￿ in¢omc 2.287 2.514 4,801 14,482 2.203 16,685 Creditors: &mounts fAlllnt dut with1* o*e•yur 2023 2022 Trade creditors OthET creditor5 A¢mials and defery￿ in¢orn¢ 3.457 24.161 33.835 9.703 36.250 65,096 Tru$ttts RtMuner*tion & Expehsts Three of ihe T￿￿¢¢5 were paid £48.000 In iotsj forspe¢ialist man•gemeni and accountsncy s¢rvi¢¢5. In the prior year the equivalent costs wert £14.833 total. During th¢ y¢ar, Truye¢sw¢r¢ r¢imburs¢O £1.697 (2022.. £Nil) in rtsp¢¢i of ¢xpenses in¢uTr¢d ott iheir behalr. 20. Optr#tint last tommitments- l¢swr At the reportin8.end date ¢htrt were contrxTed leases in plact wilh ithants for thc following minsmum Icasc P8ymethts'. 2023 Wiihin on¢ y¢yr BeThY¢¢Th two and fLVf y¢4r5 27.000 108.0011 22,500 130,500 27,(K)O Th¢ notes on piles 11 t• 19 forA p•rt of these fin*Atiil stsltment Pige 17 ' Docu%gn Er￿￿0p040.. 6F97517&90C844EW148OC0652F7DF Tht Theosophi￿1 Soeiety in EDgl•lld *Dd Wal*s (Formtrly The ThtosophicMI Society in England) Ch4rit#ble Comp*thy Ilmittd by tuarantt¢ Notes ts tht financi*l st•ternents (roDtinutd) Ytar tttdtd 30 Stpiember 20LI 21. Events after the repDrtin£ d#tt DurinR the year (he chariiy rt£eived an otT¢r for th¢ sal¢ ofits fr¢hold property in excess ofits caThying vdlu¢ of £1970,(X)O. As ai the d* of appTovin8 the financial %thicm¢nts discussions ovcr the *ale rtmaintd in PTO8rc>% affld had noi r¢xh¢d i srage whcreby the parties involved wert kgally committed ro complclion of the trth$a¢tion. 22. Cash gtner*ted from operalions 201J 2022 IDtficiiySuTpl￿S for the year Adjustmcnts for.. IDv¢5m¢nt incorn¢ ￿￿O￿niSed in 5taiertL¢nt of fjnanckal activities Fair valu¢ 1055¢￿(gaInS) 00 inv¢5Em¢n L05s on revalu4tion of fr¢chold and inv¢5tm¢nt properties Dtprtciation and amortisation orrixed assets 19,962) (459.5571 1122.3771 183,7591 {125,6301 387.749 90,OIKI 10,058 8.651 Movements in working tapitsj.. Dcci¢as¢ in storks Decrease in debtors {Dccrea5eyincr