2025-03-31-accounts - The Grail Foundation Of Great Britain

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THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

Charity Number: 211305

THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

CONTENTS	PAGE
Members of the board and professional advisers	1
Trustee’s annual report	2 – 3
Independent Examiner’s Report	4
Receipts and Payments	5
Assets and Liabilities	6
Notes to the Accounts	7

THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

Trustees	Dr E Umerah (Chairman)
	Mrs J Ellis (Secretary)
	Mrs A Badmus
	Dr F Badmus
	Mr T Cardoso
	Mrs R Lawson (Treasurer)
	Dr O Mba
	Dr P Okojie
	Mr R Robertson
Registered Office	23 Hamilton Road
	Sidcup
	Kent
	DA15 7HB
Accountants	Shruti Soni LTD
	117A St John Hills
	Sevenoaks
	TN13 3PE

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THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

The trustees have pleasure in presenting their report and the accounts of the charity for the year ended 31 March 2025. This report also represents the trustees’ report which is required to be prepared by the Charities Act 2011.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The charity is registered for charitable purposes with the Charity Commission - Charity Registration Number 211305 and is governed by its Trust Deed dated 3 August 1957.

THE TRUSTEES

The trustees who served the charity during the period were as follows:

Dr E Umerah (Chair) resigned 5 November 2025 Mrs J Ellis (Secretary) Mrs A Badmus Dr F Badmus Mr T Cardoso Mrs R Lawson (Treasurer) Dr O Mba (Chair from November 2025) Dr P Okojie Mr R Robertson

The office of Trustee is subject to a tenure of three years and trustees are appointed according to the Trust Deed and Rules. All Trustees are deemed to be reappointed at the end of each Tenure, unless otherwise confirmed.

All trustees give of their time freely and no trustee remuneration was paid in the year.

The trustees and members serving during the year and since the year-end are detailed on page 1 of this report.

ORGANISATION/STRUCTURE

Due to the limited nature of the charity’s activities, decisions are made by the trustees as needed, when they meet.

PRINCIPAL AIMS AND ACTIVITIES

The principal aims of the charity during the year were

a) the promotion and encouragement in Great Britain of the study and pursuit of the spiritual goal ascribed to Jesus Christ, the Son of God, in particular as reaffirmed and set forth in the Grail Message of Abd-ru-shin (Oskar Ernst Bernhardt) in his books “In the Light of Truth” and associated writings
b) the maintenance and encouragement of the work and well-being of the Community in accordance with such teachings
c) the holding in Great Britain of services of worship study groups or other meetings in accordance with such teachings
d) the provision and maintenance in Great Britain of places for the holding of such services groups or meetings
e) the provision of financial or other assistance for members of the Community who shall be in need
f) the publication and sale or distribution in Great Britain or elsewhere of books pamphlets or other literature in connection with the purposes aforesaid
g) generally, for purposes incidental to the foregoing purposes as the Community shall according to its Rules prescribe

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THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

Each year our trustees review our activities to ensure they continue to reflect our aims. In carrying out this review the trustees have considered the Charity Commission’s general guidance on public benefit and its supplementary public guidance on the advancement of religion for the public benefit.

REVIEW OF ACTIVITIES AND FUTURE DEVELOPMENTS

The income of the Grail Foundation comes mainly from private donations from readers of the Grail Message who strive to live according to its teachings and wish to help with its dissemination and not from appeals or any kind of fund-raising activity.

The trustees consider that the activities carried out during the year provide benefit both to adherents of the Grail Message and the wider public. In particular:

Our Places of Worship provide a centre for Worship, Festivals and related activities to adherents of the Grail Message.
We hold seminars and/ or meetings during the year to support adherents who are striving to live in the sense of the Grail Message. These strengthen the moral and ethical framework within which these individuals strive to live.
We have placed a few advertisements in popular publications to promote the knowledge and awareness of the Grail Message and related publications.

STATEMENT ON PUBLIC BENEFIT

In shaping our objectives for the year and planning our activities, the trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit and have complied with section 4 of the Charities Act 2011.

RISK MANAGEMENT

The trustees ensure that they meet their obligation to manage the risks relating to the aims and objectives of the charity. There have been no significant risks identified during the year. However, each year the trustees review our activities to ensure they continue to reflect our aims.

RESERVES POLICY

The trustees’ policy is to maintain a level of reserves, which will provide a stable base for its continuing activities while at the same time ensuring excessive funds are not accumulated. The level of reserves is currently set at £55,000 and will be subject to periodic review. Total fund reserves at the end of the year were £854,996, of which £733,241 were unrestricted fund reserves. £560,420 of the unrestricted reserves carried forward are intended for anticipated projects during 2025/26.

FINANCIAL REVIEW

During the year the charity received income totalling £179,063 (2024: £164,972) of which £24,465 was restricted (2024: £29,091). Expenditure totalled £156,366 (2024: £197,381). Net income for the year (excluding receipts from the sale/ purchase of assets) was £22,697 (2024: -£32,409). Total charity funds at the year-end were £ 854,996 (2024: £271,889) of which unrestricted funds were £733,241 (2024: £153,419) and restricted funds were £121,755 (2024: £118,470).

STATEMENT OF TRUSTEES RESPONSIBILITIES

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law. The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the applicable charity law, Charity Commission guidance and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Signed on behalf of the charity’s trustees: 25 December 2025 Mrs R Lawson Treasurer

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THE GRAIL FOUNDATION OF GREAT BRITAIN

ACCOUNTS

YEAR ENDED 31 MARCH 2025

Independent Examiner’s Report to the Trustees of the Grail Foundation of Great Britain

I report to the trustees on my examination of the accounts of the Grail Foundation of Great Britain (‘the charity’) for the year ended 31 March 2025 which comprise the summary of receipts and payments and the statement of assets and liabilities.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity 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 charity’s accounts carried out under section 145 of the 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.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no audit opinion on the accounts and my report is limited to those specific matters set out in the independent examiner’s statement.

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:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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:

Name: S Soni on behalf of Shruti Soni LTD Relevant professional qualification or membership of professional bodies: ACCA ACIE Address: 117A St John Hills Sevenoaks TN13 3PE Date: 27/12/2025

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THE GRAIL FOUNDATION OF GREAT BRITAIN FINANCIAL STATEMENTS RECEIPTS AND PAYMENTS YEAR ENDED 31 MARCH 2025

					Comparative	Comparative	Comparative
UNRESTRICTED FUNDS RESTRICTED FUNDS Total GFGB ONLY Total Circles UNRESTRICTED TOTAL GFGB + Circles 2025 2025 2025					Total GFGB ONLY Total Circles TOTAL GFGB + Circles 2024 2024 2024
£ £ £ £ £					£ £ £
-	-	-	-	-	-	-	-
49,178	24,206	73,384	79,963	153,347	54,792	94,533	149,325
7,413	-	7,413	2,219	9,632	10,895	260	11,155
1,476	-	1,476	11,865	13,341	2,860	-	2,860
1,294	-	1,294	165	1,459	-	271	271
-	259	259	1,025	1,284	222	1,139	1,361
59,361	24,465	83,826	95,237	179,063	68,769	96,203	164,972

12,458	21,180	33,638	88,802	122,440	26,974	137,098	164,073
17,737	-	17,737		17,737	18,389	-	18,389
5,366	-	5,366		5,366	5,249	-	5,249
6,262	-	6,262		6,262	3,360	-	3,360
3,134	-	3,134		3,134	4,433	-	4,433
1,428	-	1,428		1,428	1,428	-	1,428
-	-	-		-	450	-	450
-	-	-		-	-	-	-
46,385	21,180	67,564	88,802	156,366	60,283	137,098	197,381

560,411 -	-	560,411 -	-	560,411 -	326	-	326

514,026 -	21,180	492,846 -	88,802	404,044 -	60,609	137,098	197,707

573,387	3,285	576,672	6,435	583,107	8,160	40,895 -	32,735 -
36,279	118,470	154,749	117,140	271,889	173,864	130,760	304,624
105,541	-	105,541	105,541 -	0	27,275 -	27,275	-
715,207	121,755	836,962	18,034	854,996	154,749	117,140	271,889

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THE GRAIL FOUNDATION OF GREAT BRITAIN FINANCIAL STATEMENTS STATEMENT OF ASSETS AND LIABILITIES AT 31 MARCH 2025

Categories Details Cash Funds Bank Accounts Grail Circle Accounts TOTAL Funds reconciliation Cash funds at 31 March 2024 Surplus/ Deficitfor theyear Transfer between funds Cash funds at 31 March 2025 Details Other monetary assets Gift aid reclaim Stock(books) Debtors - refund of cost of books Debtors - repayment of Circlegrants Details Assets retained for the Freeholdproperty Charity's own use Furniture,Fixtures,Equipment Details Liabilities Loans Signed on behalf of the charity's trustees ........................................ Signature	UNRESTRICTED FUNDS RESTRICTED FUNDS Total GFGB ONLY 2025 £ £ £	UNRESTRICTED FUNDS RESTRICTED FUNDS Total GFGB ONLY 2025 £ £ £	UNRESTRICTED FUNDS RESTRICTED FUNDS Total GFGB ONLY 2025 £ £ £	Total Circles UNRESTRICTED TOTAL GFGB + Circles 2025 2025 £ £	Total Circles UNRESTRICTED TOTAL GFGB + Circles 2025 2025 £ £	Comparative	Comparative	Comparative
						Total GFGB ONLY Total Circles TOTAL GFGB + Circles 2024 2024 2024
						£ £ £
Bank Accounts	18,739	37,141	55,880	-	55,880	60,509	-	60,509
Grail Circle Accounts	696,468	84,614	781,082	18,034	799,116	94,240	117,139	211,379
TOTAL	715,207	121,755	836,962	18,034	854,996	154,749	117,139	271,888
						Total GFGB ONLY 2024 £ 18,312 19,013 500 Cost (optional) 380,355 44,343 21,410
Gift aid reclaim	18,005	-	18,005			18,312
Stock(books)	18,707	-	18,707			19,013
Debtors - refund of cost of books	516	-	516			500
Debtors - repayment of Circlegrants
Details	Fund Cost (optional) Current value (optional)
Freeholdproperty	Unrestricted	280,710	1,667,500			380,355
Furniture,Fixtures,Equipment	Unrestricted	44,343	-			44,343
Details	Fund Amount due (optional) When due (optional)
Loans	Restricted	21,410	-			21,410
	Redcine Lawson 25 ........................................ ..... Name			December 2025 ......................... Date of approval

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THE GRAIL FOUNDATION OF GREAT BRITAIN FINANCIAL STATEMENTS NOTES TO THE ACCOUNTS - FOR THE YEAR ENDED 31 MARCH 2025

Section C Notes to the Accounts

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C1 Nature and purpose of The unrestricted funds are those that may be used at the discretion of the trustees in furtherance of the objects of the charity.
funds The restricted funds may only be used for the following specified purposes:
- Costs associated with the search and purchase of a new national centre
- Grants to individuals or organisations that support the achievement of the charity's objectives
Individual / Number of £
Type of activity or project supported
institution grants made
C2 Grants Grail Circle activities Individual 140 41,615
Grail Circle activities Institution 249 80,825
Total 122,440
C3a Trustee remuneration If no remuneration was paid during the period to any charity trustee or person connected to a trustee cross this box
X
(otherwise complete section 3b)
Authority under which paid £
C3b Trustee remuneration -
details
C4a Trustee expenses If no expenses were paid to any charity trustee during the period then cross this box (otherwise complete section 4b)
X
Number of £
trustees
C4b Trustee expenses - details
Transaction Balance
amount (£) outstanding
at period end
Nature of relationship Nature of transaction (£)
C5 Transactions with trustees Incoming Resources
and connected persons Trustee - Emmanuel Umerah Restricted donations towards Vomperberg 5,500 X
Trustee - Richard Robertson Restricted donations towards Vomperberg 150 X
Trustees - various Unrestricted donations 7,604 X
Trustees - various Unrestricted festival/ seminar contributions 3,853 X
Resources Expended
Unrestricted resources expended (out of pocket
Trustees - various expenses reimbursed) 24,452 X
C6 Other information The fixed assets of the charity were revalued as at 31 March 2025. The current value on the Asset and Liabilities statement has been
restated accordingly.
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