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 2025
for
The Universal White Brotherhood UK
RAA 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 2025
| 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 2025
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 2025. 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.
Page 1
The Universal White Brotherhood UK
Report of the Trustees
for the Year Ended 31 December 2025
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.
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 46, 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 R E Collett Trustee Miss V Norman Trustee
Independent Examiner
Ward Mackenzie RAA 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 2025
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 £5,640 which whilst some 6% 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 2025 the usual programme of weekend meetings and congresses was well attended. The Spring again saw a strong attendance at the Paneurythmy sacred dancing course in May and at subsequent weekends when dancing was performed. Other themed weekend meetings focused on sacred music/singing and the role of art in the spiritual life. Overall receipts for Accommodation and Rental Income rose by more than 24% from £26,812 to £33,319.
The charity exhibited stands for Prosveta at two holistic health festivals in Ilkley, West Yorkshire. Travelling disruptions continue to affect the level of attendance at our Central London meetings held at Rudolf Steiner House. Internet technology, however, has enabled more outreach to be conducted online. Our AGM in June was again 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 £21,857. Gift-aiding also enabled a total tax reclaim of £4,323 from HMRC for 2025.
Expenditure for maintaining the property and grounds at The Doves Nest rose significantly this year from £11,614 to £20,070 reflecting in part the cost of replacing the old oil-fired central heating boiler and the tool & wood store. Energy costs were up 9% from £14,389 to £15,683.
An excess of Expenditure over Income of some £13,254 was posted for the year but the charity's investment, bank & cash balances stood at £125,867.
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 14 May 2026 and signed on its behalf by:
J Morgan - Trustee
Page 3
Indeptndtnt ¢xthlnees rtw)rt to tbe trusttts of Th¢ U#hters•l White Brotherhood LK I'ttrtt Company'l I report the Chlty tnLStees on my &wInati( of th¢&unts of the Compny for ¢he Y 31 Dnber 2025. Respon$lbUltks Ittd h$is of report As the chity'S trusitts of the Company (aDd al its diroaor5 for the of ¢(rfnp&ny law) Y¢ are Te5ponsibl¢ for the ]xepration ofthe accounts in with th¢ wUlrjE1tsOf the CompaTri¢5 Aci 2¢ Ilhe 2[ Akl. Having satisfied myself that the a$ of th¢ C(xnFth>' are Th)t required kn be ]ditsJ UTth Part 16 of the 2 Ad and Y eligible for indendent examination. I rert in of my cxsminatith) of yoor dwity's a¢¢wnts 8s Carri un(kr Section 145 of the Charities Act 2011 nh¢ 2011 Acl'l. In caniin8 Oikt my examination I have follow the Direction5 givffl by the awity Commi&sion under 14515) (b) ofthe 2011 ALt Independent ¢xmintr'5 5tttw¢ot I have ¢J)Mpl¢] my examin8ttLX). l o)nfirm th&t matters hav¢ c(An¢ to my aieotion in a)nwoD with the Gxamination glViD8 me Yse to believe: accountin8 re¢otd8 were rKTrt kw in respedof C(unFY required by Sedion 386 of the 2(M16 or Ihe accounts do not a¢cord with those rt¢ord&' or th¢ accounts th) noi ¢omply wth the a(A)unting requiTernts of Stttion 396 of the 2(Mkn Ad (ther than any requirement ¢lkqt the acLnts 8ive a tnje and f8ir wluth is not a matEU (sider a5 part of an independen¢ examination. or the aLYounts hav¢ be¢th w¢wed ID &X%)rd with the methth and rffilp[eS of th¢ Stat¢men¢ of ReWmMend Pr&tite for ¢{X]ntlE8 artd by charities (applible to chariLie5 [arin8 their ¥COLtnts in al(nCe with the Firwlciai Wins Stsrthnl appliL in the UK aJ)d Rq)ublic of Irdand (FRS 10211. I have no concems and have cime acro&s tK> othtt rnauers it) eonneciiort the ex&min*ion to whiLth attm¢ion slu)uld be drawn in this reFOrt in orderto enable a prortr undeT5tandiTr8 of th¢ a¢¢ounts to be re%d. Ward M&kenzie RAA Ward Mackenzie L Chartergj Acwun¢ants Thatcher Hse 12 Mount Ephrdim Tunbridge Wells Kent TN4 8AS 14 May 2026
The Universal White Brotherhood UK
Statement of Financial Activities for the Year Ended 31 December 2025
| 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 |
2025 Unrestricted funds £ 21,857 5,640 40,337 67,834 16,452 64,617 19 81,088 (13,254) 1,908,079 1,894,825 |
2024 Total funds £ 19,647 5,334 34,183 59,164 12,343 50,436 24 62,803 (3,639) 1,911,718 1,908,079 |
|---|---|---|
The notes form part of these financial statements
Page 5
The Universal White Brotherhood UK
Balance Sheet
31 December 2025
| 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 |
2025 Unrestricted funds £ 1,750,075 13,120 5,763 125,867 144,750 - 144,750 1,894,825 1,894,825 1,894,825 1,894,825 |
2024 Total 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 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 14 May 2026 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 2025
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 2025
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
FREEHOLD PROPERTY
Freehold property are stated at their revalued amounts, being the fair value at the date of revaluation.
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.
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
1. ACCOUNTING POLICIES - continued
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.
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 |
2025 £ 5,127 513 5,640 2025 £ 33,319 4,323 2,540 155 40,337 2025 £ 19 |
2024 £ 4,738 596 5,334 2024 £ 26,812 3,697 3,656 18 |
|---|---|---|
| 34,183 | ||
| 2024 £ 24 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 December 2025 nor for the year ended 31 December 2024.
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
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 Charitable activities UWB Other Total NET INCOME/(EXPENDITURE) Reconciliation of funds Total funds brought forward Total funds carried forward TANGIBLE FIXED ASSETS Freehold property £ COST At 1 January 2025 and 31 December 2025 1,750,000 DEPRECIATION At 1 January 2025 - Charge for year - At 31 December 2025 - NET BOOK VALUE At 31 December 2025 1,750,000 At 31 December 2024 1,750,000 |
Office equipment £ 32,544 32,521 5 32,526 18 23 |
Motor vehicles £ 2,577 2,577 - 2,577 - - |
Furniture and fittings £ 23,934 23,863 14 23,877 57 71 |
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 Totals £ 1,809,055 58,961 19 58,980 1,750,075 1,750,094 |
|---|---|---|---|---|
7. TANGIBLE FIXED ASSETS
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
7. TANGIBLE FIXED ASSETS - continued
| 2025 | |
|---|---|
| £ | |
| Valuation at 1 April 2018 | 224,817 |
| Revaluation | 1,525,183 |
| Valuation at 31 December 2025 | £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
| 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 At 1.1.25 £ Unrestricted funds General fund 1,908,079 TOTAL FUNDS 1,908,079 |
2025 £ 13,120 2025 £ 236 4,323 1,204 5,763 2025 £ - Net movement in funds £ (13,254) (13,254) |
2024 £ 13,526 2024 £ 368 3,697 919 4,984 2024 £ 120 At 31.12.25 £ 1,894,825 |
2024 £ 13,526 |
2024 £ 13,526 |
|---|---|---|---|---|
| 2024 £ 368 3,697 919 |
||||
| 4,984 | ||||
| 2024 £ 120 |
||||
| 1,894,825 |
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 67,834 | (81,088) | (13,254) |
| TOTAL FUNDS | 67,834 | (81,088) | (13,254) |
Comparatives for movement in funds
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.24 £ 1,911,718 1,911,718 |
Net movement in funds £ (3,639) (3,639) |
At 31.12.24 £ 1,908,079 |
|---|---|---|---|
| 1,908,079 |
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 59,164 | (62,803) | (3,639) |
| TOTAL FUNDS | 59,164 | (62,803) | (3,639) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund TOTAL FUNDS |
At 1.1.24 £ 1,911,718 1,911,718 |
Net movement in funds £ (16,893) (16,893) |
At 31.12.25 £ 1,894,825 |
|---|---|---|---|
| 1,894,825 |
continued...
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The Universal White Brotherhood UK
Notes to the Financial Statements - continued for the Year Ended 31 December 2025
11. MOVEMENT IN FUNDS - continued
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 | 126,998 | (143,891) | (16,893) |
| TOTAL FUNDS | 126,998 | (143,891) | (16,893) |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
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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 Printing and Stationery Telephone expenses Computer and Broadband Motor expenses Travel and accommodation Exhibition costs Self Employed labour Carriage Transport and import costs Accountancy Legal and Professional fees Bank charges Credit card charges |
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 2025 2024 £ £ 11,625 11,297 3,218 3,410 3,105 3,800 3,909 1,140 21,857 19,647 5,127 4,738 513 596 5,640 5,334 33,319 26,812 4,323 3,697 2,540 3,656 155 18 40,337 34,183 67,834 59,164 3,053 2,495 810 973 3,179 152 3,104 2,556 418 1,567 80 59 170 159 1,000 1,200 723 1,047 333 132 1,661 1,623 1,660 - 191 247 70 133 16,452 12,343 |
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 2025 2024 £ £ 11,625 11,297 3,218 3,410 3,105 3,800 3,909 1,140 21,857 19,647 5,127 4,738 513 596 5,640 5,334 33,319 26,812 4,323 3,697 2,540 3,656 155 18 40,337 34,183 67,834 59,164 3,053 2,495 810 973 3,179 152 3,104 2,556 418 1,567 80 59 170 159 1,000 1,200 723 1,047 333 132 1,661 1,623 1,660 - 191 247 70 133 16,452 12,343 |
|---|---|---|
| 19,647 4,738 596 |
||
| 5,334 26,812 3,697 3,656 18 |
||
| 34,183 | ||
| 59,164 2,495 973 152 2,556 1,567 59 159 1,200 1,047 132 1,623 - 247 133 |
||
| 12,343 |
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 Depreciation of furniture and fittings Total resources expended Net expenditure |
Detailed Statement of Financial Activities for the Year Ended 31 December 2025 2025 2024 £ £ 4,497 4,636 5,181 4,861 15,683 14,389 16,820 11,161 1,224 939 1,142 2,836 10,127 7,850 9,943 3,764 64,617 50,436 5 6 14 18 19 24 81,088 62,803 (13,254) (3,639) |
|---|---|
This page does not form part of the statutory financial statements
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