## **PRIVATE & CONFIDENTIAL**
Mr J Morgan The Universal White Brotherhood UK The Doves Nest Duddleswell Uckfield East Sussex TN22 3JJ
Our Ref: JG/U021 13 April 2023
Dear John
## **Final Accounts – The Universal White Brotherhood UK**
I enclose for your attention the following:
1. One set of full Financial Statements for the year ended 31 December 2022 for signature. Please sign in **black ink** on pages 3 and 6 and return to me.
2. A Letter of Representation which requires your signature in two sections before returning to me.
We have made an environmental decision to stop issuing bound accounts and this is due to the amount of non-recyclable plastic used in the covers and binding strips. We will now only issue a signed manuscript set of the accounts for your files.
Please call me on 01892 514451 should you have any questions.
Finally, I take this opportunity to enclose a fee invoice for your kind attention.
Kind regards
Yours sincerely
## Rebecca
Rebecca Krasowski Ward Mackenzie Ltd
The Universal White Brotherhood UK The Doves Nest Duddleswell Uckfield East Sussex TN22 3JJ
Our Ref: U021 Date: 13/04/2023 Invoice No: 0423223 VAT Reg No: GB 209 4555 04
Professional services rendered as follows: Preparation of financial statements for the year ended 31 December 2022. Preparation of taxation computations for submission to HM Revenue & Customs. 1,365.00
**Net Amount 1,365.00 VAT on 1,365.00 @ 20.00% 273.00 Total £ 1,638.00**
Please make cheques payable to: Ward Mackenzie Ltd **Bank Details:** Sort Code: 40 26 12 Account: 72167727 Payment is due no later than 30 days from invoice date.
**We reserve the right to increase fees annually based on inflationary factors.**
**REGISTERED COMPANY NUMBER: CE012807 (England and Wales) REGISTERED CHARITY NUMBER: 1176485**
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2022
for
The Universal White Brotherhood UK
Ward Mackenzie Ltd Chartered Accountants Thatcher House 12 Mount Ephraim Tunbridge Wells Kent TN4 8AS
The Universal White Brotherhood UK
## Contents of the Financial Statements for the Year Ended 31 December 2022
|||Page||
|---|---|---|---|
|Report of the Trustees|1|to|3|
|Independent Examiner's Report||4||
|Statement of Financial Activities||5||
|Balance Sheet|6|to|7|
|Notes to the Financial Statements|8|to|13|
|Detailed Statement of Financial Activities|14|to|15|
## The Universal White Brotherhood UK
## Report of the Trustees for the Year Ended 31 December 2022
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
The Brotherhood has no religious or political affiliations and freely invites all those who, regardless of nationality, colour or creed, are seeking to improve their lives through a fuller understanding of the universal laws of spiritual science which underpin man's psychic and physical wellbeing. The teaching and methods of the philosopher and spiritual teacher Omraam Mikhael Aivanhov are studied and shared in an environment of collective fellowship. The Brotherhood's extensive publications have been translated into more than thirty languages.
## The charity:
1 Maintains a permanent centre at The Doves Nest, adjoining the Ashdown Forest in East Sussex, where it holds regular meetings at weekends and longer retreat congresses which are open, by arrangement, to both subscribing members and non- members.
2 Supports, by the provision of audio & video lectures, books and other printed materials, those experienced members who establish and run small regional groups for those adherents not located within easy reach of The Doves Nest.
3 Arranges and manages stands for Prosveta (the Brotherhood's trading and publishing arm) at a number of Mind Body Spirit themed festivals held annually throughout the UK to help promotion and dissemination of the teaching.
4 Promotes, sells and distributes Prosveta's published materials in printed, audio and video format via its mail order facility to both individuals and booksellers.
5 Maintains websites at https://omraam-uwb.uk, www.dovesnest.org and www.prosveta.co.uk to advertise forthcoming Brotherhood activities and meetings and the availability of newly published material. A social media presence is also maintained at www.facebook.com/prosveta.co.uk and www.facebook.com/UWBUK.
## **FINANCIAL REVIEW**
## **Reserves policy**
The receipt of income is weighted around the start of the calendar year when subscriptions fall due and the larger donations are generally received. Income from the sale of printed, audio and video material via the charity's trading arm, Prosveta, is received throughout the year as is income for use of accommodation at The Doves Nest and for attendance at monthly meetings and congresses. The Brotherhood has been maintaining a Reserves Policy to keep a sum of approximately £25,000 in a low risk building society charity account to be held against the need to fund unforeseen or emergency expenditure at its headquarters, The Doves Nest, and to keep monies in its Business Reserve Account at the bank that can be drawn upon or replenished during the year to cover fluctuating day to day income and expenditure.
Page 1
## The Universal White Brotherhood UK
## Report of the Trustees
## for the Year Ended 31 December 2022
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Universal White Brotherhood UK changed its constitution and incorporated as a Charitable Incorporated Organisation on 02 January 2018. This change brought the charity into line with modern practice and saw the initial appointment of seven trustee directors to the board. The new charity became operational on 01 April 2018 and it was decided, for reasons of governance, that its accounting year should now coincide with the calendar year.
The Brotherhood in the United Kingdom forms one of a number of associations worldwide promoting the spiritual teachings of the Master, Omraam Mikhael Aivanhov, a Bulgarian philosopher who taught in France for nearly 50 years until his death in 1986.
The Brotherhood maintains its administrative and educational centre at The Doves Nest in East Sussex, from which it procures and distributes the teachings throughout the country via:
a. its trading arm, Prosveta UK, through the sale of printed, audio & video materials;
b. its website at https://omraam-uwb.uk and social media;
c. regular meetings and congresses at the Centre and at regional venues.
Three of the Brotherhood's trustees currently reside at The Doves Nest to administer the day-to-day running of the charity and maintenance of the premises and grounds.
The core membership contributes to the cost of running the charity and upkeep of The Doves Nest via subscriptions and regular donations. At the end of the current review period the membership stood at 41, but the number of adherents who attend meetings, study the teachings and purchase Prosveta's various publications far exceed this number.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Company number**
CE012807 (England and Wales)
## **Registered Charity number**
1176485
## **Registered office**
The Doves Nest Duddleswell Uckfield East Sussex TN22 3JJ
## **Trustees**
J Morgan Trustee A E S Eastman Trustee E Ramia Trustee Ms H M Howard Trustee Ms R E Collett Trustee Miss V Norman Trustee
## **Independent Examiner**
Ward Mackenzie Ward Mackenzie Ltd Chartered Accountants Thatcher House 12 Mount Ephraim Tunbridge Wells Kent TN4 8AS
Page 2
## The Universal White Brotherhood UK
## Report of the Trustees for the Year Ended 31 December 2022
## **REVIEW OF THE ACCOUNTING PERIOD**
The charity's principal asset is The Doves Nest, its headquarters and spiritual retreat centre located in the Ashdown Forest near Uckfield in East Sussex. The property was gifted to the old charity upon its inception in 1985. It was revalued when the assets of the old charity transferred to the new one and its market value was then assessed, in accordance with the RICS Valuation Global Standards 2017, at £1,750,000. To effect the transfer of assets to the new charity it was also necessary to clear all outstanding long term loan debt.
Whilst the charity is heavily dependent upon donations to help fulfil its objectives, it receives some income from its trading arm, Prosveta UK, which distributes, via website and mail order, translations of the Teaching's literature as well as audio and video material. Turnover for the year was £5,767 which was 13% down on that of the last year and continues to reflect the challenging market conditions..
The residential accommodation at The Doves Nest is available to members and non-members over the weekends of our monthly meetings and also during the longer congresses which are usually held several times a year. Post Covid, it has been possible to revert to a more normal programme of weekend meetings and congresses which have been well attended. In addition, income has been boosted by rental receipts from a couple of members who are currently residing long term. This resulted in a significant increase of income from this source, up from £8,995 last year to £17,305.
The tail-ending of Covid restrictions and continuing travel disruptions adversely affected the frequency of our Central London and regional meetings. Resumption of the charity's presence at the Mind Body Soul Experience at North London's Alexandra Palace, after three years, also proved to be disappointing. As with last year, however, Internet technology enabled more outreach to be conducted online and our AGM in July was conducted both at The Doves Nest and over Zoom for those members unable to attend in person.
Income receipts from subscriptions and donations amounted to £23,018. Gift-aiding also enabled a total tax reclaim of £3,621 from HMRC for 2022.
Maintenance expenditure for the property and ground at The Doves Nest, at £2,575, was much reduced this year, reflecting, in large part, the lack of scaffolding costs for external works. Despite attempts to economise in the face of steeply rising energy costs towards the end of the year, the aggregate cost of heating oil and electricity rose from £11,149 to £13,855, an increase of some 24%.
Whilst a modest excess of Expenditure over Income was posted this year, the charity's investment, bank & cash balances stood at some £147,000 which should underpin the charity's response to the currently challenging environment in the medium term.
Approved by order of the board of trustees on 13 April 2023 and signed on its behalf by:
J Morgan - Trustee
Page 3
## Independent Examiner's Report to the Trustees of The Universal White Brotherhood UK
## **Independent examiner's report to the trustees of The Universal White Brotherhood UK ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Ward Mackenzie
Ward Mackenzie Ltd Chartered Accountants Thatcher House 12 Mount Ephraim Tunbridge Wells Kent TN4 8AS
13 April 2023
Page 4
## The Universal White Brotherhood UK
## Statement of Financial Activities for the Year Ended 31 December 2022
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
2
Investment income
3
**Total**
**EXPENDITURE ON**
Raising funds
**Charitable activities**
UWB
Other
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|2022
Unrestricted
funds
£
23,017
5,792
22,400
51,209
14,662
47,339
896
62,897
(11,688)
1,928,956
1,917,268|2021
Total
funds
£
158,649
6,490
14,160|
|---|---|---|
|||179,299|
|||13,349
39,985
906|
|||54,240|
|||125,059
1,803,897|
|||1,928,956|
The notes form part of these financial statements
Page 5
## The Universal White Brotherhood UK
## Balance Sheet 31 December 2022
|Notes
**FIXED ASSETS**
Tangible assets
7
**CURRENT ASSETS**
Stocks
8
Debtors
9
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
10
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
11
Unrestricted funds
**TOTAL FUNDS**|2022
Unrestricted
funds
£
1,751,006
14,696
4,727
147,375
166,798
(536)
166,262
1,917,268
1,917,268
1,917,268
1,917,268|2021
Total
funds
£
1,751,903
15,402
5,302
156,349|
|---|---|---|
|||177,053
-|
|||177,053|
|||1,928,956|
|||1,928,956|
|||1,928,956|
|||1,928,956|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 13 April 2023 and were signed on its behalf by:
The notes form part of these financial statements
Page 6
continued...
The Universal White Brotherhood UK
Balance Sheet - continued 31 December 2022
J Morgan - Trustee
The notes form part of these financial statements
Page 7
The Universal White Brotherhood UK
## Notes to the Financial Statements
for the Year Ended 31 December 2022
## **1. ACCOUNTING POLICIES**
## **BASIS OF PREPARING THE FINANCIAL STATEMENTS**
The financial statement of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice Applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standards 102 'The Financial Reporting Standards applicable in UK and Republic of Ireland' and the Charities Act 2011. The financial statement have been prepared under the historical cost convention as modified to include the revaluation of fixed assets.
## **INCOME**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **EXPENDITURE**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **TANGIBLE ASSETS**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 20% on reducing balance Motor vehicles - 20% on cost Furniture and fittings - 20% on reducing balance
## **STOCKS**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **TAXATION**
The charity is exempt from corporation tax on its charitable activities.
## **FUND ACCOUNTING**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **FOREIGN CURRENCIES**
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.
## **VAT**
The charity accurately calculates VAT on cost and sales regarding its trading part of the charity. Where costs are apportioned these are done on a reasonable basis and only recovering VAT on the element applicable to the trade.
## **Freehold Property**
Freehold property are stated at their revalued amounts, being the fair value at the date of revaluation.
continued...
Page 8
The Universal White Brotherhood UK
## Notes to the Financial Statements - continued for the Year Ended 31 December 2022
## **2. OTHER TRADING ACTIVITIES**
## **3.**
## **4.**
|Book sales
Post and packing
**INVESTMENT INCOME**
Rents received
Tax reclaimed
Deposit account interest
Foreign exchange gain/(losses)
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets|2022
£
5,213
579
5,792
2022
£
17,305
3,621
1,499
(25)
22,400
2022
£
897|2021
£
5,677
813
6,490
2021
£
8,995
4,492
513
160|
|---|---|---|
|||14,160|
|||2021
£
906|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.
## **TRUSTEES' EXPENSES**
There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Other trading activities
Investment income
**Total**
**EXPENDITURE ON**
Raising funds|Unrestricted
funds
£
158,649
6,490
14,160|
|---|---|
||179,299|
||13,349|
continued...
Page 9
The Universal White Brotherhood UK
## Notes to the Financial Statements - continued for the Year Ended 31 December 2022
## **6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
|**Charitable activities**
UWB
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 January 2022 and
31 December 2022
1,750,000
**DEPRECIATION**
At 1 January 2022
-
Charge for year
-
At 31 December 2022
-
**NET BOOK VALUE**
At 31 December 2022
1,750,000
At 31 December 2021
1,750,000|**Charitable activities**
UWB
Other
**Total**
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**TANGIBLE FIXED ASSETS**
Freehold
property
£
**COST**
At 1 January 2022 and
31 December 2022
1,750,000
**DEPRECIATION**
At 1 January 2022
-
Charge for year
-
At 31 December 2022
-
**NET BOOK VALUE**
At 31 December 2022
1,750,000
At 31 December 2021
1,750,000|Office
equipment
£
32,544
32,498
10
32,508
36
46|Motor
vehicles
£
2,577
859
859
1,718
859
1,718|Furniture
and
fittings
£
23,934
23,795
28
23,823
111
139||Unrestricted
funds
£
39,985
906|
|---|---|---|---|---|---|---|
|||||||54,240|
|||||||125,059
1,803,897|
|||||||1,928,956|
|||||||Totals
£
1,809,055
57,152
897
58,049
1,751,006
1,751,903|
||||||||
||||||||
||||||||
||||||||
||||||||
||||||||
|||||||**2022**|
|||||||**£**|
|Valuation at 1 April 2018||||||224,817|
||||||||
|Revaluation||||||1,525,183|
||||||||
|Valuation at 31 December 2022|||||£1,750,000||
## **7. TANGIBLE FIXED ASSETS**
Freehold property was valued by Bracketts Chartered Surveyors on 21 June 2018 at £1,750,000 which is reflected in these accounts.
continued...
Page 10
The Universal White Brotherhood UK
## Notes to the Financial Statements - continued for the Year Ended 31 December 2022
|**8.**
**STOCKS**
Stocks
**9.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Tax
VAT
**10.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
**11.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.1.22
£
1,928,956
1,928,956
Incoming
resources
£
51,209
51,209|2022
£
14,696
2022
£
208
3,621
898
4,727
2022
£
536
Net
movement
in funds
£
(11,688)
(11,688)
Resources
expended
£
(62,897)
(62,897)|2021
£
15,402
2021
£
228
4,492
582
5,302
2021
£
-
At
31.12.22
£
1,917,268
1,917,268
Movement
in funds
£
(11,688)
(11,688)|
|---|---|---|---|
continued...
Page 11
The Universal White Brotherhood UK
## Notes to the Financial Statements - continued for the Year Ended 31 December 2022
## **11. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At 1.1.21
£
**Unrestricted funds**
General fund
1,803,897
**TOTAL FUNDS**
1,803,897
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
179,299
**TOTAL FUNDS**
179,299
A current year 12 months and prior year 12 months combined position is as follows:
At 1.1.21
£
**Unrestricted funds**
General fund
1,803,897
**TOTAL FUNDS**
1,803,897||Net
movement
in funds
£
125,059
125,059
Resources
expended
£
(54,240)
(54,240)
Net
movement
in funds
£
113,371
113,371|At
31.12.21
£
1,928,956|
|---|---|---|---|
||||1,928,956|
||||Movement
in funds
£
125,059
125,059
At
31.12.22
£
1,917,268|
||||1,917,268|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|230,508|(117,137)|113,371|
|**TOTAL FUNDS**|230,508|(117,137)|113,371|
continued...
Page 12
The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2022
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2022.
Page 13
The Universal White Brotherhood UK
## Detailed Statement of Financial Activities for the Year Ended 31 December 2022
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Gifts
Donations
Subscriptions
Doves Nest contributions
**Other trading activities**
Book sales
Post and packing
**Investment income**
Rents received
Tax reclaimed
Deposit account interest
Foreign exchange gain/(losses)
**Total incoming resources**
**EXPENDITURE**
**Other trading activities**
Purchases
Bad debts
Printing and Stationery
Computer and Broadband
Motor expenses
Travel and accommodation
Exhibition costs
Self Employed labour
Carriage
Transport and import costs
Accountancy
Bank charges
Credit card charges
**Charitable activities**
Rates and water
Carried forward|2022
£
11,735
6,622
3,770
890
23,017
5,213
579
5,792
17,305
3,621
1,499
(25)
22,400
51,209
2,597
6
1,094
2,301
2,189
1,572
635
1,200
796
225
1,430
353
264
14,662
4,548
4,548|2021
£
15,657
139,735
2,600
657|
|---|---|---|
|||158,649
5,677
813|
|||6,490
8,995
4,492
513
160|
|||14,160|
|||179,299
2,632
-
292
2,122
1,189
1,940
158
1,200
1,204
840
1,353
140
279|
|||13,349
4,249
4,249|
This page does not form part of the statutory financial statements
Page 14
## The Universal White Brotherhood UK
|**Charitable activities**
Brought forward
Insurance
Light and heat
Household and food
Meeting expenses
Telephone
Postage and stationery
Repairs and Property Maintenance
Grounds Maintenance
**Other**
Depreciation of office equipment
Motor vehicles
Depreciation of furniture and fittings
Total resources expended
**Net (expenditure)/income**|Detailed Statement of Financial Activities
for the Year Ended 31 December 2022|2022
£
4,548
5,311
13,855
17,222
409
2,414
90
2,575
915
47,339
9
859
28
896
62,897
(11,688)|2021
£
4,249
3,794
11,149
9,534
265
2,271
62
6,828
1,833|
|---|---|---|---|
|||||
||||39,985
12
859
35|
||||906|
||||54,240|
||||125,059|
This page does not form part of the statutory financial statements
Page 15
The Universal White Brotherhood UK The Doves Nest Duddleswell Uckfield East Sussex TN22 3JJ
Our Ref: JG/U021 13 April 2023
Dear Sirs
During the course of the preparation of your accounts for the period ending 31 December 2022 the following representations were made to us by the management and directors. Please read these representations carefully and if you agree with our understanding please sign and return a copy of this letter to ourselves as confirmation of this.
## **Representation**
1. You acknowledged as directors that you have fulfilled your responsibilities under the Companies Act 2006 for making accurate representations to ourselves and for the accounts which we have prepared for the company.
2. You confirmed that all accounting records had been made available to us for the purpose of preparing the company’s accounts and that all the transactions undertaken by the company had been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management and shareholders’ meetings, had been made available to ourselves.
3. You confirmed that the company had no liabilities or contingent liabilities other than those disclosed in the accounts.
4. You confirmed that there have been no events since the balance sheet date which required disclosing or which would materially affect the amounts in the accounts, other than those already disclosed or included in the accounts.
5. You confirmed that the company has agreed to provide the following loan facilities to the following directors during the year:
|**Name of director**|**Maximum amount available to**
**the director**|**Interest**
**charged**
**on**
**borrowings**|
|---|---|---|
|_N/A_|||
All amounts borrowed by directors are repayable to the company on demand and within 9 months of the above period end at the latest.
It has been agreed with the directors that, unless specified otherwise in the books and records, all amounts drawn from the company are repayable loans in line with this agreement.
6. Other than as set out above and disclosed in note to the accounts, you confirmed that the company has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for directors, nor to guarantee or provide security for such matters.
7. You confirmed that the related party relationships and transactions set out below are a complete list of such relationships and transactions and that you are not aware of any further related party matters or transactions.
Party Relationship Nature of transaction
You confirmed that you were aware that a related party of the company is a person or organisation which either directly or indirectly controls, has joint control of, or significantly influences the company or vice versa and as a result will include: shareholders (as a guide with more than 20% of the voting rights), directors, other key management, close family and other business interests of the previous.
8. You confirmed that the company has not contracted for any capital expenditure other than as disclosed in the accounts.
9. You confirmed that there are no companies associated with this company for tax purposes. You confirmed your understanding that companies are associated for tax purposes if they are under the control of the same person or persons and that for this purpose a person might be treated as one and the same person as: a close relative; a business partner; a trustee of a settlement of which the person or a relative was the settlor; and any company in which any of these is also a shareholder.
10. You confirmed that there are no laws or regulations that are central to the company’s ability to conduct its business.
11. You confirmed that, having considered your expectations and intentions for the next twelve months and the availability of working capital, the company is a going concern.
Yours faithfully
## Ward Mackenzie Ltd
Ward Mackenzie Ltd
We confirm that we have read and understood the contents of this letter and agree that it accurately reflects the representations made to you by the directors during the course of preparing the company’s accounts.
Yours faithfully
………………………………………… On behalf of the board of directors The Universal White Brotherhood UK
Date: .18/04/2023