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 2024
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 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 4 |
| Independent Examiner's Report | 5 | ||
| Statement of Financial Activities | 6 | ||
| Balance Sheet | 7 | to | 8 |
| Notes to the Financial Statements | 9 | to | 15 |
| Detailed Statement of Financial Activities | 16 | to | 17 |
The Universal White Brotherhood UK
Report of the Trustees for the Year Ended 31 December 2024
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 2024. 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 nonmembers.
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 at least £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.
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The Universal White Brotherhood UK
Report of the Trustees
for the Year Ended 31 December 2024
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.
Two 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. One of the charity's trustees sadly passed away during the Summer but the board believes that the necessary skill sets are adequately represented by the remaining trustees and is not seeking to reappoint at the present time.
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 50, 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 (deceased 4/8/2024) Ms R E Collett Trustee Miss V Norman Trustee
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The Universal White Brotherhood UK
Report of the Trustees for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
Ward Mackenzie Ward Mackenzie Ltd Chartered Accountants Thatcher House 12 Mount Ephraim Tunbridge Wells Kent TN4 8AS
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 £5,352 which whilst some 21% up on that of the last year continues to reflect the difficult market conditions for the sale of discretionary publications.
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 held several times a year. During 2024 the usual programme of weekend meetings and congresses was well attended. The Spring again saw a strong attendance at the Paneurythmy sacred dancing weekend course. Other themed weekend meetings focused on sacred music/singing and the role of art in the spiritual life. Rental receipts from the few members currently residing at The Doves Nest long term was boosted by the start of an additional tenancy with overall Accommodation and Rental Income rising by 8% to £26,812.
The charity manned stands for Prosveta at the Ilkley Healing Alternatives Festival, West Yorkshire in September and a Health and Well Being Fair, Crowborough, East Sussex this year. Our monthly Central London meetings were generally reasonably well attended and Internet technology is enabling more outreach to be conducted online. Our AGM in June was held at The Doves Nest and over Zoom for those members unable to attend in person.
Income receipts from subscriptions and donations amounted to £19,647. Gift-aiding also enabled a total tax reclaim of £3,697 from HMRC for 2024.
Expenditure for maintaining the property and grounds at The Doves Nest rose significantly this year to £11,614 driven mostly by scaffolding costs associated with external repairs & decorating and by maintenance work to the driveway and carpark. Energy costs, however, were down 9% at £14,389.
An excess of Expenditure over Income of some £3,639 was posted for the year but the charity's investment, bank & cash balances stood at £139,595.
We believe that the charity is satisfactorily placed to meet any financial challenges and to fulfil its commitments and programme of planned initiatives.
Approved by order of the board of trustees on 24 April 2025 and signed on its behalf by:
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The Uniyersal While Brotherh1 UK Re n of the Tntres for the Year Ended 31 December 2024 J Morgan- Tnlee Page 4
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 2024.
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:
-
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
-
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
-
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
24 April 2025
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The Universal White Brotherhood UK
Statement of Financial Activities for the Year Ended 31 December 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies Other trading activities 2 Investment income 3 Total EXPENDITURE ON Raising funds Charitable activities Prosveta UWB Other Total NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
2024 Unrestricted funds £ 19,647 5,334 34,183 59,164 12,343 - 50,436 24 62,803 (3,639) 1,911,718 1,908,079 |
2023 Total funds £ 20,750 4,461 30,042 55,253 15,311 135 44,469 888 60,803 (5,550) 1,917,268 1,911,718 |
|---|---|---|
The notes form part of these financial statements
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The Universal White Brotherhood UK
Balance Sheet
31 December 2024
| 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 |
2024 Unrestricted funds £ 1,750,094 13,526 4,984 139,595 158,105 (120) 157,985 1,908,079 1,908,079 1,908,079 1,908,079 |
2023 Total funds £ 1,750,118 14,061 4,825 142,714 |
|---|---|---|
| 161,600 - |
||
| 161,600 | ||
| 1,911,718 | ||
| 1,911,718 | ||
| 1,911,718 | ||
| 1,911,718 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 24 April 2025 and were signed on its behalf by:
The notes form part of these financial statements
continued...
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The Universal White Brotherhood UK
Balance Sheet - continued 31 December 2024
J Morgan - Trustee
The notes form part of these financial statements
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The Universal White Brotherhood UK
Notes to the Financial Statements
for the Year Ended 31 December 2024
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
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
1. ACCOUNTING POLICIES - continued
VAT
Freehold property are stated at their revalued amounts, being the fair value at the date of revaluation.
2. OTHER TRADING ACTIVITIES
3.
| Book sales Post and packing INVESTMENT INCOME Rents received Tax reclaimed Deposit account interest Foreign exchange gain/(losses) |
2024 £ 4,738 596 5,334 2024 £ 26,812 3,697 3,656 18 34,183 |
2023 £ 3,995 466 4,461 2023 £ 24,853 3,702 1,538 (51) 30,042 |
|---|---|---|
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 24 | 888 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES | |
|---|---|---|
| Unrestricted | ||
| funds | ||
| £ | ||
| INCOME AND ENDOWMENTS FROM | ||
| Donations and legacies | 20,750 | |
| Other trading activities | 4,461 | |
| Investment income | 30,042 | |
| Total | 55,253 | |
| EXPENDITURE ON | ||
| Raising funds | 15,311 | |
| Charitable activities | ||
| Prosveta | 135 | |
| UWB | 44,469 | |
| Other | 888 | |
| Total | 60,803 | |
| NET INCOME/(EXPENDITURE) | (5,550) | |
| RECONCILIATION OF FUNDS | ||
| Total funds brought forward | 1,917,268 | |
| TOTAL FUNDS CARRIED FORWARD | 1,911,718 |
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
7. TANGIBLE FIXED ASSETS
| COST At 1 January 2024 and 31 December 2024 DEPRECIATION At 1 January 2024 Charge for year At 31 December 2024 NET BOOK VALUE At 31 December 2024 At 31 December 2023 |
Freehold property £ 1,750,000 - - - 1,750,000 1,750,000 |
Office equipment £ 32,544 32,515 6 32,521 23 29 |
Motor vehicles £ 2,577 2,577 - 2,577 - - |
Furniture and fittings £ 23,934 23,845 18 23,863 71 89 |
Totals £ 1,809,055 58,937 24 58,961 1,750,094 1,750,118 |
|---|---|---|---|---|---|
| 2024 | |||||
| £ | |||||
| Valuation at 1 April 2018 | 224,817 | ||||
| Revaluation | 1,525,183 | ||||
| Valuation at 31 December 2024 | £1,750,000 |
Freehold property was valued by Bracketts Chartered Surveyors on 21 June 2018 at £1,750,000 which is reflected in these accounts.
8. STOCKS
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Stocks | 13,526 | 14,061 |
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
| 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 At 1.1.24 £ Unrestricted funds General fund 1,911,718 TOTAL FUNDS 1,911,718 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 59,164 TOTAL FUNDS 59,164 Comparatives for movement in funds At 1.1.23 £ Unrestricted funds General fund 1,917,268 TOTAL FUNDS 1,917,268 |
2024 £ 368 3,697 919 4,984 2024 £ 120 Net movement in funds £ (3,639) (3,639) Resources expended £ (62,803) (62,803) Net movement in funds £ (5,550) (5,550) |
2023 £ 291 3,702 832 4,825 2023 £ - At 31.12.24 £ 1,908,079 1,908,079 Movement in funds £ (3,639) (3,639) At 31.12.23 £ 1,911,718 1,911,718 |
|---|---|---|
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 55,253 TOTAL FUNDS 55,253 A current year 12 months and prior year 12 months combined position is as follows: At 1.1.23 £ Unrestricted funds General fund 1,917,268 TOTAL FUNDS 1,917,268 |
Resources expended £ (60,803) (60,803) Net movement in funds £ (9,189) (9,189) |
Movement in funds £ (5,550) (5,550) At 31.12.24 £ 1,908,079 1,908,079 |
|---|---|---|
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 | 114,417 | (123,606) | (9,189) |
| TOTAL FUNDS | 114,417 | (123,606) | (9,189) |
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2024
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
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The Universal White Brotherhood UK
| 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 Telephone expenses Computer and Broadband Motor expenses Travel and accommodation Exhibition costs Self Employed labour Carriage Transport and import costs Accountancy Bank charges Credit card charges |
Detailed Statement of Financial Activities for the Year Ended 31 December 2024 2024 2023 £ £ 11,297 11,530 3,410 5,133 3,800 2,735 1,140 1,352 19,647 20,750 4,738 3,995 596 466 5,334 4,461 26,812 24,853 3,697 3,702 3,656 1,538 18 (51) 34,183 30,042 59,164 55,253 2,495 2,108 - 31 973 476 152 - 2,556 2,573 1,567 1,296 59 3,474 159 1,188 1,200 1,200 1,047 804 132 85 1,623 1,502 247 251 133 323 12,343 15,311 |
|---|---|
This page does not form part of the statutory financial statements
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The Universal White Brotherhood UK
| Other trading activities Charitable activities Rates and water Insurance Light and heat Household and food Meeting expenses Telephone Repairs and Property Maintenance Grounds Maintenance Other Depreciation of office equipment Motor vehicles Depreciation of furniture and fittings Total resources expended Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 December 2024 2024 2023 £ £ 4,636 4,258 4,861 6,204 14,389 15,811 11,161 11,487 939 744 2,836 3,725 7,850 2,375 3,764 - 50,436 44,604 6 7 - 859 18 22 24 888 62,803 60,803 (3,639) (5,550) |
|---|---|
This page does not form part of the statutory financial statements
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