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|TREAMLINED E|NERGY|AND|CA|RBON REPOR|TING|TING||||
|---|---|---|---|---|---|---|---|---|---|
||||||Current reporting||year|Comparison|reporting year|
||||||2022-2023|||2021-2022||
||||||tCO.e||kwli|tCO~e|liwll|
|Quantity ofenergy|consumed|resulting||from||11,926,565|||11,801,296|
|activities for which|the Association||is|res onsible||||||
|Emissions from combustion||of as|Sco e I||I 440|||1,488||
|Emissions
from combustion||offuel|for transport|||66||58||
|uses Sco e I|standard|diesel||||||||
|Emissions from
urchased
electrici||||Sco e2||777||657||
|Total
ross tCO2e|based on|above|||2|283||2,203||
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|for the Year Ended|31s|t August 2023||||
|---|---|---|---|---|---|
|||||2023|2022|
|||||Unrestricted|Unrestricted|
||||Notes|fundf|fund
f,|
|INCOME AND ENDOWMENTS FROM||||||
|Donations
and legacies||||37,347,376|59,285,204|
|Investment
income||||94,027|6,706|
|Other income||||2,972,563|4,181,075|
|Total||||49473966|63472935|
|EXPENDITURE ON||||||
|Charitable
activities||||||
|Pmvision ofconventions||for Bible education||2,088,414|45,682|
|Donations
and aid||||25,008,972|35,009,532|
|Provision ofserviced|facilities|||5,963,705|5,003,581|
|Caring for members|ofthe Order|||10,403,711|8,376,468|
|Pmvision offacilities
literature|toproduce Bible-based|||376,514|342,970|
|Total||||43,841,316|48,778,233|
|NET INCOME/(EXPENDITURE)||||(3,427,350)|14,694,752|
|RECONCILIATION||OFFUNDS||||
|Total funds brought|forward|||168,933,691|154,238,940|
|TOTAL FUNDS CARRIED FORWARD||||165,506,341|168,933,692|
##
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|||2023|2022|
|---|---|---|---|
|||Unrestricted|Vnrestricted|
||Notes|fundf|fundf|
|FIXEDASSETS||||
|Tangible assets
Social investments|9
10|165,905,728
460,215|170,052,018
460,215|
|||166,365,943|170,512,233|
|CURRENT ASSETS||||
|Stocks|ll|148,700|167,727|
|Debtors
Cash at bank and in hand|12|2,437.850
2,574,286|3,410,460
472,241|
|||5,160,836|4,050,428|
|CREDITORS||||
|Amounts
falling due within one year|13|(3,092,557)|(2,201,089)|
|NET CURRENT ASSETS||2,068,279|1,849,339|
|TOTAL ASSETSLESSCURRENT||||
|LIABILITIES||168,434,222|172,361,572|
|CREDITORS||||
|Amounts
falling due after more than one year|14|(2,927,881)|(3,427,881)|
|NET ASSETS||165,506,341|168,933,691|
|FUNDS|17|||
|Unrestricted
funds||165,506,341|168,933,691|
|TOTAL FUNDS||165596.341|166.933.691|
##
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|Cash Flow Statement
for the Year Ended 31stAugust 2023||||
|---|---|---|---|
||Notes|2023|2022f|
|Cash flows from operating
activities
Cash generated
from operations|19|~811.020]|12813.191|
|Net cash (used in)/provided
by operatmg|activities|(811,020)|12,813,191|
|Cash flows from investing
activities
Purchase oftangible
fixed assets
Saleoftangible fixed assets
Interest received||(5,746,264)
8,565,302
94,027|(21,174,787)
6,957,338
6,706|
|Net cash provided
by/(used
in) investing|activities|2,913,065|~14,2111,7437|
|Change in cash and cash equivalents
the reporting
period|in|2,102,045|(1,397,552)|
|Cash and cash equivalents
at the
beginning
ofthe reporting
period||472,241|1,869 793|
|Cash and cash equivalents
at the end
the reporting
period|of|2,574,286|472.241|
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|Tangible|fixed assets|||
|---|---|---|---|
||Freehold|land|Not depreciated|
||Buildings||2%to 2.5%on cost|
||Plant and|machinery|10%on cost|
||Motor vehicles||14%to 20%on cost|
||Assets in|the course ofconstruction|Not depreciated|
||Fixtures|and fittings|20%on cost|
||Computer|Equipment|14%to 33%on cost|
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|||2023|2022f|
|---|---|---|---|
|Gifl aid||2,169,315|2,370,630|
|Legacies
Non-cash donations
Cash donations||7,427,562
3,514,982
24,235,517|7,632,326
19,899,063
29,375,345|
|Other Income|||7,840|
|||37,347,376|59,285,204|
|INVESTMENT|INCOME|||
|||2023|2022f|
|Deposit account|interest|94,027|6,706|
|OTHER INCOME||||
|||2023|2022|
||||f|
|Gain on sale oftangible fixed assets||2,837,271|4,150,700|
|Foreign currency|gains|24,575||
|Other revenue||110,717|30,375|
|||2,972,563|4,181075|
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||||||Support||
|---|---|---|---|---|---|---|
|||||Direct|costs (see||
|||||Costs|note 6)
f|Totalsf|
|Provision of||conventions|for Bible||||
|education||||1,850,026|238,388|2,088,414|
|Donations|and aid|||25,008,972||25,008,972|
|Provision|of|serviced facilities||5,243,326|720,379|5,963,705|
|Caring for|members ofthe Order|||9,150,460|1,253,251|10,403,711|
|Provision of
Bible-based||facilities to
literature|produce|330,902|45,612|376,514|
|||||41 583 686|2,257,630|43,841 316|
##
|||||Support||
|---|---|---|---|---|---|
||||Direct|costs (see|Totals|
||||Costs|note 6)||
|Provision|ofconventions|for Bible education|39,852|5,830|45,682|
|Donations|and aid||35,009,532||35,009,532|
|Provision|ofserviced facilities||4,402,576|601,005|5,003,581|
|Caring for|members ofthe Order||7,306,790|1,069,678|8,376,468|
|Provision|offacilities to|produce Bible-based literature|299,211|43,759|342,970|
||||47,057,961|1,720,272|48,778,233|
##
|SUPPORT COSTS|||||
|---|---|---|---|---|
||||Governance||
||Maoagemeot|Finance|costs|Totals|
|||||f.|
|Provision ofconventions
for Bible education|213,843|17,947|6,598|238,388|
|Provision ofserviced facilities|646,203|54,234|19,942|720,379|
|Caring for members ofthe Order|1,124,206|94,352|34,693|1,253,251|
|Provision offacilities to produce
Bible-based literature|40,915|3434|1,263|~45 612|
||2 025,167|169,967|62,496|2,257,630|
|Comparatives
for 2022||||||
|---|---|---|---|---|---|
|||||Governance||
|||Management|Finance|costsf|Totals|
|Provision ofconventions|for Bible education|5,222|532|76|5,830|
|Provision ofserviced facilities||538,358|54,807|7,840|601,005|
|Caring for members ofthe Order||958,179|97,546|13,953|1,069,678|
|Provision offacilities to|produce Bible-based|||||
|literature||39,198|3,990|571|43,759|
|||1,540,957|156,875|22,440|1,720,272|
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|||7023|2022|
|---|---|---|---|
|||f|f|
|Auditors'|remuneration|62,496|22,440|
|Depreciation
- owned assets||4,110,068|4.254,020|
|Surplus|on disposal offixed assets|~2,782,8(6)|~4,127.540)|
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|TANGIBLE FIXEDASSETS||||
|---|---|---|---|
|||Assets in||
|||the||
||Freehold|course of|Plant and|
||property
f|construction
f|machinery
f|
|COST||||
|At 1st September 2022|186,682,980|33,850|2,027,089|
|Additions|4,382,427|717,009|95,763|
|Disposals
Reclassification|(6,098,237)
33850|~338503|(102,089)
9985|
|At 31stAugust 2023|185001,070|717009|2,030,748|
|DEPRECIATION||||
|At 1st September 2022|18,918,416||874,959|
|Charge for year|3,783,201||119,007|
|Eliminated
on disposal|(406,892)||(65,999)|
|Reclassification/transfer|||1 997|
|At 31stAugust 2023|22,294,725||929,964|
|NET BOOK VALVE||||
|At 31st August 2023|162,706,295|717,009|1,100,784|
|At 31stAugust 2022|167,764,564|33.850|3 352.330|
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||Fixtures||||
|---|---|---|---|---|
||and|Motor|Computer||
||fittings
f|vehicles
f.|equipment
f|Totals|
|COST|||||
|At 1st September 2022|82,517|1,220,561|485,783|190,532,780|
|Additions|155,133|309,378|86,554|5,746,264|
|Disposals
Reclassification|~9985)|(76,746)|(17,388)|(6,294,460)|
|At 31stAugust 2023|227.665|1,453,193|554949|189.984,584|
|DEPRECIATION|||||
|At 1st September 2022|38,599|360,923|287,865|20,480,762|
|Charge for year
Eliminated
on disposal
Reclassification/transfer|18,550
~1.997)|131,549
(27,126)|57,761
(11,957)|4,110,068
(511,974)|
|At 31stAugust 2023|55,152|465,346|333,669|24,078,856|
|NET BOOKVALUE|||||
|At 31stAugust 2023|172,513|987,847|221,280|165,905,728|
|At 31stAugust 2022|43,918|859,638|197,918|170,052,018|
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|SOCIAL INVESTMENTS||
|---|---|
||Programme|
||related|
||investmenls|
||equity|
|COST||
|At 1st September 2022 and||
|31stAugust 2023|460,215|
|NET BOOKVALUE||
|At 31stAugust 2023|460,215|
|At 31stAugust 2022|460,215|
##
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||||||2023|2022|
|---|---|---|---|---|---|---|
||||||f|f.|
||Stocks -|electrical, maintenance||and home supplies|148,700|167,727|
|12.|DEBTORS:||AMOUNTS FALLING DUE WITHIN ONE YEAR||||
||||||2023|2022|
||||||f|f|
||Other debtors||||684,610|1,506,002|
||Prepayments||and accrued income||1,753,240|1,904,458|
||||||2,437,850|3,410,460|
|13.|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR||||||
||||||2023|2022|
||||||f||
||Trade creditors||||468,478|262,929|
||Other creditors||||1,845,820|1,771.692|
||Deferred|income|||500,000||
||Accrued|expenses|||278,259|166.468|
||||||3,092,557|2,201,089|
|14.|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR||||||
||||||2023|2022|
||||||f|f.|
||Other loans (see note 15)||||2,927,881|2,927,881|
||Accruals|and|deferred income|||500,000|
||||||2 927 881|3,427 881|
|15.|LOANS||||||
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||2023|2022|
|---|---|---|
||f|f|
|Within one year|403,886|263,014|
|Between one and five years|49,846|264,792|
||453,732|527,806|
##
|17.|MOVEMENT|MOVEMENT|IN FUNDS||||||||
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||Net||
||||||||||movement|At|
|||||||||At 1.9.22|in funds|31.8.23|
|||||||||f.|f|f|
||Unrestricted|funds|||||||||
||General fund|||||||168,933,691|(3,427,350)|165,506,341|
||TOTAL FUNDS|||||||168,933,691|~3,427 350)|165,506.341|
||Net movement||in funds, included|||in the above|are as follows:||||
|||||||||Incoming|Resources|Movement|
|||||||||resources
f|expended|in funds|
||Unrestricted||funds||||||||
||General fund|||||||40,413,966|(43,841,316)|(3,427,350)|
||TOTAL FUNDS|||||||40,413966|~43,841,316)|)3,427,350)|
||Comparatives||for tnovement||in|funds|||||
||||||||||Net||
||||||||||movement|At|
|||||||||At 1.9.21|in funds|31.8.22|
|||||||||f|f|f|
||Unrestricted||funds||||||||
||General fund|||||||154,238,940|14,694,751|168,933,691|
||TOTAL FUNDS|||||||154,238,940|14,694,751|168,933,691|
||Comparative||net movement|in|funds, included||in the above are|as follows:|||
|||||||||Incoming|Resources|Movement|
|||||||||resources|expended|in funds
f|
||Unrestricted||funds||||||||
||General fund|||||||63,472,985|(48,778,234)|14,694,751|
||TOTAL FUNDS|||||||63.472.985|~48,778.234)|14.694,751|
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|
OPERATING ACTIVITIES||||
|---|---|---|---|
|||2023
f.|2022f|
|Net (expenditure)/income
for the reporting
Statement ofFinancial Activities)
Adjustments
for:|period (as per the|(3,427,350)|14,694,751|
|Depreciation
charges
Profit on disposal offixed assets
Interest received
Donated fixed assets received/sent
Decrease/(increase)
in stocks
Decrease/(increase)
in debtors
Increase in creditors||4,110,068
(2,782,816)
(94,027)
19,027
972,610
391,468|4.254,020
(4,127,540)
(6,706)
66,796
(12,877)
(2.329,853)
274,600|
|Net cash (used in)/provided
by operations||(811,020)|12,813,191|
##
|ANALYSIS OF CHANGES IN NET DEBT||||
|---|---|---|---|
||Ai 1.9.22|Cash tlow|At 31.8.23|
|||f||
|Net cash||||
|Cash at bank and in hand|472,241|2,102,045|2,574,286|
||472,241|2,102,045|2,574,286|
|Debt||||
|Debts falling due afier 1 year|~2,927,881)||(2,927,881)|
||~2,927,881)||~2,927,881)|
|Total|~2,455,640)|2,102045|~353,595)|
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|FINANCIAL INSTRUMENTS|||||
|---|---|---|---|---|
||||2023|2022|
|Debt instruments
at amortised|cost||||
|Other debtors|||684,610|1,506,002|
|Accrued income|||1,753,240|1,904,458|
|Total|||2437 850|3,410,460|
|Financial Liabilities at amortised||cost|||
|Trade creditors|||468,478|262,576|
|Other creditors|||1,845,820|1,771,692|
|Accrued expenses|||278,259|166,468|
|Deferred income & 1 year
Other loans &1 year
Accruals and deferred income|||500,000
2,927,881|2,927,881
500,000|
|Total|||6,020,438|5,628,617|
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