
**Charity Registration Number: 1207576 (England and Wales)** 


**The Pagan Federation (A Charitable Incorporated Organisation)** 

**Annual Report and Accounts** 




**The Pagan Federation (A Charitable Incorporated Organisation)** 

## **CONTENTS** 

|**01.**<br>**02.**<br>**03.**<br>**04.**<br>**05.**|**Reference and Administration Details**<br>**03**<br> **Message from The Pagan Federation’s President**<br>**04**<br> **Trustees’ Annual Report**<br>**06**<br> **Receipts and Payments Accounts**<br>**17**<br> **Independent Examiner’s Report**<br>**21**|
|---|---|







## **The Pagan Federation (A Charitable Incorporated Organisation)** 

## **REFERENCE AND ADMINISTRATION DETAILS** 

## **Trustees** 

S Kerr (President and Chair of Trustees) K Holmes (Co Vice-Chair) E Shinn (Co Vice-Chair) K Tovey A Edward C Elliott A Twort S Stoker L Smith S Brookes 

## **Charity name** 

The Pagan Federation 

## **Principal and registered office** 

71-75 Shelton Street London United Kingdom WC2H 9JQ 

## **Deputy General Secretary** 

H Brewin 

## **Charity registered number** 

1207576 

## **Independent Examiner** 

LM Sammon 

## **Bankers** 


Barclays Bank PLC Leicester LE87 2BB 






_“Personally, I am especially proud of the collaborative spirit that has defined our first year as a CIO.”_ 

## **A message from our President** 

Welcome, and thank you for taking the time to read our first Annual Report as The Pagan Federation Charitable Incorporated Organisation (CIO). 

2024 marked a pivotal year in our history. After many years of consultation, dialogue, and determination, we were finally granted charitable status. Officially launched on Beltane, our 53rd anniversary, this transition from an unincorporated not-for-profit entity to a registered charity reflects our ongoing commitment to better serve our community, strengthen our work, and build a sustainable future. Becoming a CIO enables us to operate with greater transparency, accountability, and resilience—ensuring that our values continue to guide us in all that we do. 

This report outlines not only the progress we have made but also the principles that continue to shape our work. As a charity, we are committed to transparency and responsible financial stewardship. Effective financial management underpins every aspect of our ability to achieve our aims, and we are proud of the systems and structures we have put in place to support that. 

Our work is guided by three core charitable objectives: 

1. To advance education of the public and raise awareness of the beliefs and practices of Pagans; 

2. To promote equality, diversity, and religious harmony; and 

3. To eliminate discrimination against Pagans on the grounds of beliefs which are recognised and protected in law and consistent with the Equality Act 2010. 

You will see throughout this report the many ways we have already begun to make progress in each of these areas. From new interfaith partnerships and improved safeguarding practices, to initiatives aimed at 




increasing accessibility and inclusion, our work is expanding and deepening across the board. 

Personally, I am especially proud of the collaborative spirit that has defined our first year as a CIO. Trustees, volunteers, members, and supporters alike have worked together to build a strong foundation for the future. Looking ahead to 2025 and beyond, our strategic priorities include increasing awareness of Pagan beliefs and practices, enhancing support for our members, and continuing to build strong, diverse, and inclusive teams across the organisation. 


This is just the beginning. Thank you for being with us on this journey—we look forward to what we can achieve together in the years to come. 

Bright blessings, Sarah Kerr President, The Pagan Federation CIO 

_“This report outlines not only the progress we have made but also the principles that continue to shape our work.”_ 




## **The Pagan Federation (A Charitable Incorporated Organisation)** 

## **ANNUAL REPORT FOR THE YEAR ENDED 21 MARCH 2025** 

The trustees present their annual report together with the receipts and payments account and the independent examiner’s report of the Charitable Incorporated Organisation (CIO) for the period 22 March 2024 to 21 March 2025. The annual report serves the purposes of both a trustees’ report and a strategic report. 

The Pagan Federation (the PF) operates as a charity with national reach, working to promote equality and diversity for the public benefit. Our work focuses on eliminating discrimination against Pagans, advancing public education about Pagan beliefs and practices, and fostering a culture of inclusion.  The charity is governed in accordance with its charitable objectives and delivered a range of awareness raising, educational, and advocacy initiatives during the reporting period and reached almost 20,000 individuals through its social media, events, advocacy, and publications. 


**Structure, governance and management** _**Constitution**_ 

The PF’s Constitution and Code of Conduct are the primary governing documents of the charity. Details of the trustees who served during the year, and to the date these accounts are approved are included in the Reference and Administrative Details on page 03. 

_Method of recruitment and appointment or election of trustees_ 

## Members 

The Official Members are The Council of the CIO (the Council) – the members of the Council are appointed by existing trustees or Council members to serve as official members of the CIO. They are appointed due to their willingness to carry out the various roles that the CIO places upon them and the skills and experience that they bring to the CIO. The Council appoints trustees as required by the Constitution and provides knowledgeful advice and experience that can help ensure the 




integrity of the board of trustees (the board) and the continued dedicated advice that it is so important for the board to be able to rely upon. 

## Trustees 

The charity trustees manage the affairs of the PF and may for that purpose exercise all the powers of the CIO. The maximum number of charity trustees that may be appointed to the board is thirteen (there are currently ten trustees with two nominated trustees to be appointed).  Charity trustees are appointed by the Council as the first matter of business of the Annual General Meeting (AGM).  Current trustees may not vote in the appointment of any trustees.  The person appointed must be a member of the PF and the term of office for any trustee shall be three years.  Subject to remaining eligible to be a particular type of trustee, any trustee may be re-elected or re-appointed at an AGM. A charity trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least three years.  All new trustees receive an induction. 

## _Organisational Structure_ 

The board met four times during the year with an average level of attendance of 88%.  Given its wide responsibilities the board has a number of dedicated 

teams each dealing with a particular aspect of delivering the PF’s charitable aims. These teams include, but are not limited to, advocacy, community support and the Pagan Dawn publishing team; each team is led by a designated leader, who is either a trustee or reports to a trustee.  The relevant trustee reports back to the board regularly with matters being discussed as necessary. 

## Districts 

The Pagan Federation operates at both national and local levels. There are ten Districts covering the countries of England and Wales, and most hold and/or support local Pagan events. 

Each District is headed by a District Manager, who is assisted by a number of regional co-ordinators. The regional oc-ordinators are often the first contact many people have with the PF and can normally assist in most things Pagan. 

_Related parties and other connected charities and organisations_ 

The PF is not currently affiliated with any other official body and is not connected to another charity as outlined under paragraph 28(1) of schedule 3 of the Charities Act where ‘connection’ means: 

- the charity is administered by or on behalf of the PF; and 




## _“We would like to thank all the volunteers who work so hard to make the PF the kind and vibrant community it is”_ 

 the charity is established for the general purposes of, or any special purpose of or in connection with, the PF. 

to producing the best quality magazine. Pagan Dawn provides a wide range of articles which not only keep our members, and the wider community informed about our work, they also educate and provide insight into different Pagan traditions and practices. 

The PF is part of a wider network of organisations committed to tolerance, interfaith dialogue and advocating for Pagans to live authentically including, but not limited to, The PF Scotland, The PF Ireland, The PF Germany and The PF International. These connections support joint advocacy, shared learning, and amplify the impact of the charity’s work on a national and international scale 

- Mike Stygal for his Interfaith work across the country, which is a valuable contribution to our work on promoting religious harmony. 

- Angela Langrick for her work in chaplaincy and interfaith, as well as the support she gives to other volunteers who are supporting Pagans in our community. 

- Tessa Lowe-Rawlings for her work on our social media presence which allows us to educate in ways which reach the younger members of our society. 

## _Volunteers_ 

We would like to thank all the volunteers who work so hard to make the PF the kind and vibrant community it is. We would not be able to achieve all that we do without their dedication, time and knowledge. In particular, we want to mention: 

## **Objectives and Aims** 

## _Aim and purposes_ 

- Helen Brewin, the Membership Database Manager, for all her hard work over the last year in assisting us to update our systems behind the scenes. Her work has helped us to ensure we give the best possible foundation for our volunteers to be able to do their role. 

- Hannah Semple and her team for their tireless work and dedication 

The PF remains steadfast in its unwavering commitment to deliver our core charitable aims: 

- Eliminating discrimination against Pagans 

- Advancing public education and raising awareness of Pagan beliefs and practices 

- Cultivating a sentiment in favour of equality and diversity 




These aims not only focus on the imperative to provide a supportive and inclusive environment for all individuals but also to foster an understanding and acceptance of contemporary Paganisms within the broader community. A key focus is on ensuring that our efforts remain sustainable and impactful. 

## _Objectives and activities_ 

The main objective of the PF in its first year as a CIO was to establish a strong organisational foundation to drive our mission forward.  The charity is committed to enabling as many people as possible to understand and practice their Pagan beliefs freely and without discrimination. As a national organisation, we work to advance public awareness and understanding of the wide range of beliefs and practices found within contemporary Paganisms. 

The PF maintains an overview of issues affecting Pagan individuals and communities across the UK, and seeks to promote inclusion, respect, and equality through advocacy, education, and collaboration. 

## _Public benefit_ 

Our activities aim to put belief into practice through public education of Paganism, support for our community, cultural recognition, and engagement with public bodies and institutions. In 

planning our work for the year, the trustees have considered the Charity Commission’s guidance on public benefit. In particular, the charity seeks to uphold the right of Pagans to live out their beliefs authentically, to be treated with dignity and equality, and to be free from discrimination. 

## _Achievements and performance_ Advocacy 

The PF offers an advocacy service to both members and non-members. Historically, Pagans have experienced discrimination from public organisations, including the police and social services. The PF can assist any Pagan experiencing discrimination because of their faith. This can be within legal proceedings, schools, the police, the local authority or any other scenario where faith is used against a person. 

This year our advocacy efforts have addressed a diverse range of issues from housing assistance to mediating with schools. We dealt with concerns regarding inappropriate language being used by schools in communications about occult beliefs around Halloween, resulting in an apology. We also provided advice on complaints about unqualified individuals providing healing services that involved physical manipulation akin to chiropractic practices. 




Additionally, we were also able to support a Pagan individual in their housing application to facilitate access to local woods for spiritual practice. Furthermore, we successfully collaborated with Coventry’s City Council legal team and began facilitating the same piece of work with the legal team for Kent County Council.  Finally, we received a number of requests for support from the United States and were able to signpost Pagans to support resources within the US. 

Raising awareness and educational outreach 

The PF is committed to raising awareness about the beliefs and practices of Pagans among both our members and the wider public. By educating the public and increasing awareness, the PF aims to foster understanding and acceptance of Paganism. We provide resources and information to help individuals and institutions better understand Pagan beliefs through Pagan Dawn (our quarterly publication), blogs, and open rituals.  These activities help ensure that Pagans are treated with respect and dignity in all areas of life. 


Throughout the year, our efforts to raise awareness and provide educational outreach have been extensive and impactful. We participated in training sessions for Religious Education teachers, where some of our officials conducted a session on Paganisms and provided feedback on educational materials about Paganism. Our collaboration with the Leicester Council of Faith and MacMillan Cancer Support facilitated important discussions on Cancer and Faith. Additionally, we worked with the Religion Media Centre to update their factsheets about Paganism, which are utilised by the NHS and chaplaincy departments. 

Our President was interviewed several times, including by the Independent, regarding the Just Stop Oil protestors' actions at Stonehenge. One of our trustees delivered a guest lecture at Anglia Ruskin University on "How do buildings express what we believe," which included a Q&A session about the work of our organisation. 

We held seven online rituals throughout the year, open to both members and non-members, attracting nearly 600 attendees in total. Additionally, we organised eight Open Rituals in London, with just under 300 attendees, featuring various traditions leading the rituals promoting a greater awareness and understanding of diverse Pagan paths. 




In total, just under 1,000 attendees joined PF rituals during the year. 

Pagan Dawn (PD), our quarterly magazine, continues to be a cornerstone of our educational outreach. Nearly 10,500 copies of PD were published during the year, featuring articles, poetry, and art from the Pagan community. PD ensures it covers a wide range of articles on diverse Paganisms, providing education and insight to its readers. The magazine is issued to all members and sold commercially to also help raise funds for the PF. 

These activities have significantly contributed to increasing education and raising awareness about Paganism, fostering a greater understanding and appreciation of our beliefs and practices within the broader community. 

Cultivating a sentiment in favour of equality and diversity The PF is dedicated to fostering a strong sense of community among Pagans and providing support to both members and the wider public. By embracing the diversity of Pagan experiences, including those of LGBTQIA+ Pagans, the PF aims to offer a safe and inclusive environment where all individuals can connect, share experiences, and find solidarity. We organise events, workshops, and 

support groups to help individuals feel valued and understood. 

Interfaith and intrafaith work are crucial to our commitment to equality and diversity. The closure of the Inter Faith Network (IFN) has posed challenges, particularly in networking between National Faith community representative bodies. Despite this, we have maintained connections with former IFN colleagues and engaged in initiatives led by The Faith and Belief Forum and the United Religions Initiative UK. With the support of Lord Khan of Burnley, the government minister for faith, communities and resettlement, we are actively participating in shaping the future of interfaith connections in the UK. 

Our District interfaith liaison officers have been involved in local interfaith groups, especially during Interfaith Week and other community activities, maintaining strong relationships with other faith communities. Ongoing discussions within our interfaith team ensure continuous Pagan contributions to local interfaith work, supported by regular meetings and online communication. 

We have included interfaith input in our online festivals, with contributions from representatives of Judaism, Hinduism, and the Anglican Church. Our monthly 




interfaith blog explores themes common to Pagans and other faiths. We also expressed our concern and support to our Quaker friends following a police raid on their sacred space, emphasising the importance of respecting human rights. 


Initial discussions with faith community representatives and religion and worldviews education specialists are underway for future video-based projects aimed at enhancing understanding of different beliefs and worldviews. The PF holds a seat on the 

Network for Pastoral, Spiritual and Religious Care in Health, contributing to its meetings and ensuring Paganism is well represented. 

We held a well-attended LGBTQIA+ pride event and Summer Solstice celebration, and we regularly feature LGBTQIA+ blogs from our members. These efforts underscore our dedication to promoting equality and diversity within and beyond the Pagan community. 

## **Financial Review** 

This year marked the PF’s first year operating as a CIO transitioning from our previous status as a not-for-profit private limited company.  While our legal structure and financial reporting requirements have changed, our commitment to advocating and raising awareness of diverse Paganisms remains steadfast.  The PF’s principal revenue income comes from its members in the form of recurring membership fees.  The membership income and associated expenditure are shown in their component parts in the payments and receipts accounts. 

_Comparison with previous year_ As 2024/25 marks our first year of operating as a CIO there are no statutory comparative figures presented in the Financial Statements.  However, 




to provide a comprehensive view of our financial management and performance, we have included a comparison in the annual report with the previous year’s figures where we operated as a limited company.  These figures have been reviewed by the Independent Examiner and are presented solely to aid understanding of the PF’s financial trajectory during the transition to CIO status. 

This comparison helps to illustrate the continuity and stability of our activities and financial health, while also enabling users of this report to better benchmark the financial and numerical data shared for the reporting year.  It is important to note that while the activities, objectives, and governance of the CIO remain consistent with those of the former limited company, the two entities are legally distinct.  Accordingly, the prior year figures should not be interpreted as formal comparatives within the statutory accounts, but rather as indicative benchmarks. 

_Financial performance for 2024/25_ For the year ended 21 March 2025 total revenue income increased by 2% to £43,903 (2023/24 £43,175).  However, the operational deficit for the year was (£869), which is a 126% decrease from the prior year’s operational surplus (2023/24 £3,351). The operational deficit was driven by the fact that 

membership fees had not increased in line with costs, however, the trustees took the decision mid-year to increase the membership fees for the first time in at least 20 years to safeguard the longterm stability of the PF and ensure it can continue serving the Pagan community in the future.  The PF held total fund balances on 21 March 2025 of £12,970 (2023/24 £13,839), these being made up of: 

- Unrestricted funds of £12,970 

- Restricted funds of £0 

_Memberships and subscriptions_ Total membership of the PF remained relatively stable throughout the year and in Q4 was 1,964 (Q4 2023/24 2,009). The decision to increase PF membership fees and PD subscription fees was made due to the rise in costof-living expenses but also to support the decision to use a more sustainable paper in the publication of Pagan Dawn. 





From 01 January 2025, for new members membership fees increased from £20 to £26 for a single membership and £24 to £30 for joint membership. Renewing members remained on the historic fees until 01 April 2025.  The increase in membership fees is significantly below the rate of inflation over the 20-year period and the Bank of England’s inflation calculator indicates that when adjusted for inflation the membership fees should rise to £34.67 for a single membership and £41.60 for a joint membership to keep pace with the increased cost of living.  The board feel it is imperative to keep membership as accessible as possible for the Pagan community and believe the current membership model is sustainable. 


## **Reserves Policy** 

The PF does not currently have a reserve policy, however, it is a strategic priority for 2025/26 to agree one.  This policy will be developed and implemented within the coming months 

to ensure the financial stability and sustainability of our organisation. However, it is the PF’s practice to maintain a balance on unrestricted funds (if possible), which equates to at least three months unrestricted payments, equivalent to £11,193, to cover any unforeseen financial pressures.  The balance of £12,970 held on unrestricted funds, after designations, at the year-end did match this target. 

## _Designated funds_ 

The PF is not currently holding any designated unrestricted funds. 

## _Donations_ 

We are deeply grateful for the generous support we received throughout the year. Thanks to the support from our kind community, we raised £4,117 in donations, which has been instrumental in sustaining our vital work. Additionally, we were honored to receive a legacy gift of £1,000, further bolstering our efforts. We would also like to extend our heartfelt thanks to NURTURE DASH for their invaluable donation of IT services to our charity. This remarkable support has significantly enhanced our IT infrastructure, granting us wider capabilities and increasing the quality of support we can offer to our community. Thank you to all our donors for your incredible generosity. 


_“We are deeply grateful for the generous support we received throughout the year.”_ 




**Principal risks and uncertainties** 

The board has reviewed the key risks to which the PF is exposed together with the operating, financial and compliance controls that have been implemented to mitigate those risks.  Key risks included within the PF’s overall risk register include: 

 **Trust Board Skills and Capability** _Risk:_ There is a risk that the board may lack the necessary skills and expertise to effectively govern the organisation. 

_Mitigations:_ The board completed a skills audit and are confident we have the required skills.  The board is committed to undertaking an annual skills audit. 

##  **Impact of Government Policy Changes** 

_Risk:_ There is a risk that changes in government policy, such as the recent closure of the IFN, a lack of religious literacy in education, and changes in law, could negatively affect our organisation's operations and advocacy efforts. 

_Mitigations:_ Actively monitor and respond to government policy changes that affect our organisation and community.  As well as engaging with policymakers and stakeholders to 

advocate for religious literacy and supportive policies. 

- **Underdeveloped Organisational Processes** 

_Risk:_ There is a risk that our internal processes may not be fully developed, leading to potential non-compliance with our governance standards. 

_Mitigations:_ Continue to establish clear documentation and guidelines for all key processes to ensure consistency and compliance. 

The board is of the view that there is a formal ongoing process for identifying, evaluating and managing the PF’s significant risks that have been in place for the year 22 March 2024 to 21 March 2025 and up to the date of approval for the annual report and accounts.  This process is annually reviewed by the board. These processes have strengthened the links between our risk management approach and our priorities, milestones and performance, which have supported our strategic decision making.  During the year, the PF introduced a safeguarding policy, updated our complaints policy and continued to review our environmental policy. 

## **Fundraising** 

The PF does not undertake formal fundraising, nor does it use any external 




fundraisers. All fundraising undertaken during the year was internally led. The trustees acknowledge their responsibility to protect the public, including vulnerable people, from unreasonable, intrusive or persistent fundraising approaches. 

There were no fundraising complaints received throughout the year ended 21 March 2024. 

## **Plans for Future Periods** 

The PF looks forward to implementing its charitable objectives throughout the 2025/26 year, aiming to build on the positive progress made during the PF’s first year as a CIO. 

**Approved by the Council 30 Aug 2025 and signed on their behalf by:** 

Sarah Kerr 

**Sarah Kerr – President of the Pagan Federation** 





## **The Pagan Federation** 

## **(A Charitable Incorporated Organisation)** 

## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 21 MARCH 2025** 

|**Section A**<br>**Receipts and payments account**<br>**A1 Receipts**<br>Charitable activities (note 1, 3a)<br>Trading activities (note 1, 3b)<br>Donations and legacies (note 1, 3c)<br>Other income (note 3d)<br>**_Sub total_**_(Gross income for AR)_<br>**A2 Assets and investment sales, (see**<br>**table)**<br>**_Sub total_**<br>**_Total receipts_**<br>**A3 Payments**<br>Raising funds (note 4a)<br>Charitable activities (note 4b)<br>Other payments (notes 4c)<br>**_Sub total_**<br>**_A4 Asset and investment purchases,_**<br>**_(see table)_**<br>**_Sub total_**<br>**_Total payments_**<br>**_Net of receipts/(payments)_**<br>**A5 Transfers between funds**<br>**A6 Cash funds last year end**<br>**_Cash funds this year end_**|**Unrestricted**<br>**funds**<br>**£**<br>**Restricted**<br>**funds**<br>**£**<br>**Endowment**<br>**funds**<br>**£**<br>**Total**<br>**funds**<br>**2024/25**<br>**£**<br>**Last**<br>**year**<br>**2023/24**<br>**£**<br>**29,951**<br>**-**<br>**-**<br>**29,951**<br>**-**<br>**8,623**<br>**-**<br>**-**<br>**8,623**<br>**-**<br>**5,117**<br>**-**<br>**-**<br>**5,117**<br>**-**<br>**212**<br>**-**<br>**-**<br>**212**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**|
|---|---|
||**43,903**<br>**-**<br>**-**<br>**43,903**<br>**-**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
|||
||**43,903**<br>**-**<br>**-**<br>**43,903**<br>**-**|
||**28,854**<br>**-**<br>**-**<br>**28,854**<br>**-**<br>**15,450**<br>**-**<br>**-**<br>**15,450**<br>**-**<br>**468**<br>**-**<br>**-**<br>**468**<br>**-**|
||**44,772**<br>**-**<br>**-**<br>**44,772**<br>**-**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
|||
||**44,772**<br>**-**<br>**-**<br>**44,772**<br>**-**|
|||
||**(869)**<br>**-**<br>**-**<br>**(869)**<br>**-**|
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
||**13,839**<br>**-**<br>**-**<br>**13,839**<br>**-**|
||**12,970**<br>**-**<br>**-**<br>**12,970**<br>**-**|






|**Section B**<br>**Statement of assets and**<br>**liabilities at the end of the**<br>**period**<br>**B1 Cash funds**<br>Current Bank Account<br>Savings Account<br>**_Total cash funds_**<br>**B2 Other monetary assets**<br>**B3 Investment assets**<br>**B4 Assets retained for the**<br>**charity’s own use**<br>**B5 Liabilities**|**Unrestricted**<br>**funds**<br>**£**<br>**Restricted**<br>**funds**<br>**£**<br>**Endowment**<br>**funds**<br>**£**<br>**Total funds**<br>**2024/25**<br>**£**<br>**Last year**<br>**2023/24**<br>**£**<br>**7,059**<br>**-**<br>**-**<br>**7,059**<br>**-**<br>**5,912**<br>**-**<br>**-**<br>**5,912**<br>**-**|
|---|---|
||**12,970**<br>**-**<br>**-**<br>**12,970**<br>**-**|
|||
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
|||
||**-**<br>**-**<br>**-**<br>**-**<br>**-**|
||**Details**<br>**Fund to**<br>**which asset**<br>**belongs**<br>**Cost**<br>**(optional)**<br>**Current**<br>**value**<br>**(optional)**|
||_Tangible fixed assets:_<br>Franking Machine (note 2)<br>Unrestricted<br>-<br>-|
||-<br>-<br>**Details**<br>**Fund to**<br>**which asset**<br>**belongs**<br>**Cost**<br>**(optional)**<br>**Current**<br>**value**<br>**(optional)**|
||_Obligations under finance_<br>_leases_<br>FrankingMachine (note2)<br>Unrestricted<br>-<br>-|
|||
|_Signed by one or two trustees on_<br>_behalf of all the trustees_|**Signature**<br>**Print Name**<br>**Date of**<br>**approval**<br>_Sarah Kerr_<br>SARAH KERR<br>20/06/2025|



The attached notes form part of these financial statements 




## **NOTES TO THE FINANCIAL STATEMENTS** 

## **1. Digital Transaction Services** 

The PF utilises three different digital transaction services to process membership fees, Pagan Dawn subscriptions, online donations, and purchases from the charity's online store.  These services incur transaction costs, and the funds received into the bank account are net of transaction fees and not differentiated.  These items have been accounted for as follow: 

- Membership Fees and Online Donations: Given that membership fees are the most significant income stream, they are recorded net of all transaction costs. The exception is months where online donations exceed transaction costs, where membership fees are recorded at their gross amounts and online donations are net of all transaction costs. 

- Subscriptions and PF Online Store Sales: These are recorded at their gross amounts, before the deduction of transaction costs. Any related transaction costs are attributed to either membership fees or online donations. 

## **2.Finance Lease Commitment** 

The charity entered into a finance lease agreement for a mini franking machine to support its administrative operations.  The equipment is recognised under both assets and liabilities in the Statement of Assets and Liabilities to reflect the substance of the arrangement.  The trustees are satisfied that the charity maintains sufficient cash flow to meet all liabilities as they fall due. 

|**eipts Analysis**<br>a) Receipts - Charitable activities<br>Membership fees<br>Open rituals<br>b) Receipts - Trading activities<br>Pagan Dawn - Distribution Sales<br>Pagan Dawn - Subscriptions<br>Pagan Dawn - Digital Sales<br>Pagan Dawn - PF Shop Sales<br>Pagan Dawn - Advertisements<br>c) Receipts - Donations and legacies<br>Donations - online<br>Donations - cash, bank and cheque<br>Legacies<br>d) Receipts - Other income<br>Reimbursements<br>Interest on savings account|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Endowment**<br>**Funds**<br>**£**<br>**Total Funds**<br>**£**<br>**Last Year**<br>**£**<br> <br>**27,661**<br>**-**<br>**-**<br>**27,661**<br>**-**<br>**2,290**<br>**-**<br>**-**<br>**2,290**<br>**-**|
|---|---|
||**29,951**<br>**-**<br>**-**<br>**29,951**<br>**-**|
||**5,569**<br>**5,569**<br>**1,043**<br>**-**<br>**-**<br>**1,043**<br>**-**<br>**914**<br>**-**<br>**-**<br>**914**<br>**-**<br>**697**<br>**-**<br>**-**<br>**697**<br>**-**<br>**400**<br>**-**<br>**-**<br>**400**<br>**-**|
||**8,623**<br>**-**<br>**-**<br>**8,623**<br>**-**|
||**3,424**<br>**-**<br>**-**<br>**3,424**<br>**-**<br>**693**<br>**-**<br>**-**<br>**693**<br>**-**<br>**1,000**<br>**-**<br>**-**<br>**1,000**<br>**-**|
||**5,117**<br>**-**<br>**-**<br>**5,117**<br>**-**|
||**126**<br>**-**<br>**-**<br>**126**<br>**-**<br>**86**<br>**-**<br>**-**<br>**86**<br>**-**|
||**212**<br>**212**<br>**-**|
||**43,903**<br>**-**<br>**-**<br>**43,903**<br>**-**|



## **3. Receipts Analysis** 



|**4. Payments Analysis**<br>a) Payments - Raising funds<br>Pagan Dawn costs<br>b) Payments - Charitable activities<br>Admin and central membership services<br>IT costs (servers and software)<br>Open rituals<br>Volunteer expenses<br>c) Payments - Other payments<br>Memberships of other organisations<br>Reimbursements|**Unrestricted**<br>**Funds**<br>**£**<br>**Restricted**<br>**Funds**<br>**£**<br>**Endowment**<br>**Funds**<br>**£**<br>**Total Funds**<br>**£**<br>**Last Year**<br>**£**<br>**28,854**<br>**-**<br>**-**<br>**28,854**<br>**-**<br>**28,854**<br>**-**<br>**-**<br>**28,854**<br>**-**<br>**9,090**<br>**9,090**<br>**4,647**<br>**-**<br>**-**<br>**4,647**<br>**-**<br>**1,400**<br>**-**<br>**-**<br>**1,400**<br>**-**<br>**313**<br>**313**<br>**15,450  **<br>**15,450  **<br>**-**<br>**418**<br>**418**<br>**50**<br>**-**<br>**-**<br>**50**<br>**-**<br>**468  **<br>**468  **<br>**-**<br>**44,772**<br>**-**<br>**-**<br>**44,772**<br>**-**|
|---|---|





## **The Pagan Federation (A Charitable Incorporated Organisation)** 

**INDEPENDENT EXAMINER’S REPORT** 

## **Independent examiner’s report to the trustees of The Pagan Federation** 

I report to the trustees on my examination of the accounts of The Pagan Federation (the Trust) for the year ended 21 March 2025. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). 

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner’s statement** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records. 

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. 

Signed: _LM Sammon_ Name: LM Sammon Address: William Road, London, SW19 3PL Date: 26/06/2025 

