REGISTERED CHARITY NUMBER.. 220480 ¥￿Ie￿. Report of the TnFStees and Financial Statements for the Year Ended 31 December 2024 for Anthroposophical Soci•ty in G￿al Britain Consolldated Sah"sbury 8 Company Bu&ne5s Sdutions Litnittd Stalulory Audrtors Chartered Aco)unlants Irish Sqiiare Upper Denbyjh Road St Asaph Denbighshiie LL17 ORN Anthroposophical Soclety in Great Britsin Consolidaitd Contents of the Financlal Statements for t￿e year ended 31 December 2024 Pag8 Report of the Trustees Report of the Indepp.ndent Auditors Statement of Financial Activitie$ Balance Sheet 10 Cash Flow Statement Notes to the Cash Flow Ststemen¢ 12 Notes to the Flnancial Statements 13 to 23 Detailed Statement of Financial A¢tivilles 24 10 25 Anthroposophical Society in Great Britain Con501idated Report of the Trustees The Iruslees present their report wilh Ihe finanThal slatemenls ol ihe chanty lor the year ended 31 December 2024. The Iruslees have adopled the piovisions of ACC￿nting and Reporting by Charilies.. Stalemenl ol Recommended PiÈGlice applicable lo charities preparing their acc4)unls 111 accordance wilh the Finanual Reporting Standard applic2b￿ in the UK and Repli￿1¢ ol Iieland IFRS 1Q21 leffeclive 1 January 20191. OBJECTIVES AND ACTIVITIES Objectiv65 and aim$ The Anthroposophical Swe1￿ In Great Bflt8In aims lo promote an underslanding of anthroposophy. that is Ihe spiritual science which arises through Ihe wirtings ai)d teachings of Rudolf Sleinei. It aims lo aid ils devek)pment based on the needs of humanity and of the earth. and tts support 3Ctivily 3rising OLIt of rt. It sees Ih•s as having a very wiise 2nd deep public benefit, as Rudoll Steiner conlribuled insights into so n)any a$[￿t$ ol human ende8votsI and world e(xAogy. The Society supports arld promoles researth. devek)pment and Ihe FxaGtical applicalton of the work ol Rudolf Steiner in Ihe rields of e(Jucaiion. medilalion, agricullu￿, Ihe arts. Scbence, ¥elKJ￿. philosophy. soaal Scien￿ and organisalional development. medicine and welfare primanly. but nol exduswety. in Great 8rrtÈin. It supports the School ol Spiritual Science and its activities an¢J holds a wide variety of seminars. exhitNtions and cullural events covering a diverse ran9e of subietts lor the benefit of its members and Ihe wider public. The Society's office is located al Rudolf Sleinef House arKI all Ilie trustees of Ihe Sooely are also the tiuslees of the Anlliroposophical Asso(xalion, which manages and rvns Rudolf Steiner House. The kniely supports the libiary al Rudolf Steiner House which contains an extensive colwioft of anth￿￿K)SOph￿l and relaled li1eiÈiu￿ The library is open to both nTrembeis and the wider publr The Society also sup￿rtS the Bookshop and Rud￿[ Sieiner House 8s a meeting and information point both for membews and enquiries from the putA "Ihe Society circulates a neW$￿tter four b.mes a year in order lo infotm members ol anlhroposophical activities held Ihrc>ughoiil the country Tlie Society makes grants lo support aclivilies in accordarte wlh its tharitab￿ aims arKI objecltves Grants usually cover wide lange ol subjects, like SCienb"fic. medral. educalional and artistic work. speeth. drama. eurythmy. biodynamic farming, youth work and many more The grant Pfocess Is currenlty tnanaged by the Truslees in the pla￿ ol a norninaled grants omn)illee, whjlsl a revision o19ranl Procediiies is LK)derway. An annual contnbulion iv85 granled durrng 2024 lo Ihe General AnlhrowsophKal ￿elY IGASI al the Goetheanum, Swilzeiland for unre51ricled Ljse Page 1 Anthroposophical Soclety in Great Britsln Consolidated Report of the Trustees for th• year ended 31 December 2024 ACHIEVEMENT AND PERFORMANCE Charitsble activities This year the Anthroposoph1cal Sccw in Gieat Britain marked Ihe l(K)-year annNersaries of some tsl Rudolf Sleinerfs seminal leclure cydes to professionals. the Agficlsllure C4wf5e lor famiers in June 1924 which launched the 'Biodynamic Agriculture, movempnt and the Speech and Diama couvse act(ys in septeM￿r 2024. The former was celebf£led al Rudolf Steiner House In November wlh a Biodynamic 'FC￿ FestNai' lollowed by an 'AwaFds c¢￿mony. lor the pioneers and c8fflers of Bi(xJynatHics. For the lalter. the Swety SW)nsofed a speaal reseatth arKS deveknpment project on Steinerfs indications to actors, undertakwi by a director wlh a background in Steinerfs melhods and fvvo PTofe5siop)al actors. It resLslled in a dev15ed perform8nce of Mark Twain's 'Dia{￿S of Adam and Eve. whTrch was the UK'S contribution lo an internats.onal Theatre Festwal at the Goetsanum in Swrt7.erland. as part of the Speech and Dfama course centenary celebrations. This year w8s also the cenlenary of Steinerfs last visii to Biitain in ALvJusI 1924. wliere he gave a lecture seiies lo teachers in Torquay resulting in Ihe lounding in 1925 Gl Ihe fifsl Rudolf Steilw SrJ￿1 ifi Britain. This last visrt was marked by a public conferenoe and exhibition in Tulnes. The annual Society Sumrner Confefence fot members arml ir1e￿I$. entr.tkd 'Q ollege in August. 85 did the SC5￿01 of Spiri14Jal Saence cot)feren Workshops on differenl aspecls ol Sleir£r's wo* with invrted guest speakers tfX)k plac£ al Rudolf Steiner House and elsewhere, as well as nali(x)al conferences C￿ anthfOP050phical then￿$ open 10 members and the 9enefal public. meeling for CLK)rdinators Wofking in the dFfferenl wofessicmal Sections. tO9elher wrth dass holders ol the Schoo1 01 SpirilLJal Suence. was held al Rudolf Steinei House In NoVem￿r. Ellective workn'ng ol the School is seen as essential to bringing aiithioposophy to Ihe public in rievi n ol some (Iirthei legacies. akiiig to t1￿ Stars,. took Pla￿ at Cme150ri Reserves policy The trustees, Reserves Poly is to hdd a Fty.r.ImJffl ol u17r￿￿triCled cash we5p¢wes ai aiiy given tinie of £5tM),Ix)r). On 31st December 2023 the ¢ooety held cash le.￿rVer 01 £1 f154k The ReseNes PolLy is reviewed anr.ualty. The ne￿ rewew is due in K4ay 20d5. FUTURE PLANS The Trustees undertake regular ieviews ol their pritxapal areas o¥ focus. assessing progress and highlighting areas lot future development Support for the work of the Sch￿1 of Spintual Scienc£ and its sect￿n$ will continue lo be a priority for 2025. SUp￿)rtIng cultural 8nd artislic activilies and engaging ￿￿th and supwrtin9 Institut￿n$ 1nspiied by anthrop050phy are all on-goin9 piiorilies for 2025. The trustees will also Contin￿ to $￿pport the work of the Marylebone Theatre ai Rudolf Steiner House with rts public programn)e of Ihealie. mu￿C. eurythmy lan art ol movernent InaUg￿rated by Rudolf Steiner) and spoken word perfoTrnances. as well as niirtuiing its Ywth Theatre. The Tiustees confirm thai they have referred to the 9uid3nce conlained in the Challty Commission's gener81 guidan￿ on public benefit when reviewing Ihe Sociely's aims and objectives and in plafinsn9 lulvre aclivilies. The Society will continue to pursue its objectives in Ihe luture, tK)Ih through imprtiwry preseni estat￿iShed sltalegies and thfough developing new ones. The Truslees will undertake reffesher Governaiice training lor tharrty Ifustees, as well bs trainiiig In Dive1511y and Inclusion together with the staff of RudoK Steiner House. Page 2 Anthroposophical Society in Great Britsin Consolidated Report ol the Trustees STRUCTURE, GOVERMANCE AND MANAGEMENT Governing docLfment The charity is ctsnlrolled by rts govefning d(MxJment. a deed of trust and constitutes an unincorporated charity. The charily was established tsndei a Deed ol Tiusl. whith estr￿6hed ils obJ'eclNes and powers, and is governed under 118 Slalijles, Rules and Bye-laws. The AnlhroKK)sophical Society in Great 8fstain is a Giwp ol the General Anlhroposophir&l Soriety. which has its seal of activily al Ihe Goetheanvm in t)om8th. rear Basel. Switzed8nd. Ils aim is twofold. 111 To secure and svslain the ASinGB's viats'lily an(t lulure. 121 To give reassuranr2 to the general pubfK Ihal the ASinGB. whid) is a charrty. inter￿S to use all of the money coming into ils care for the purposes of the chanty_ Tight f&nancial eonlrol.8 on Ihe extent of the wnning of Ihe soaety and ils rxsaritable aitns fur*Ying and reporting have been exercised. The account5 01 the Anlhrwosophvl Assctialil￿ are constslidal&Y wlh thgse ol Ihe S(xiety. Orgar5isational stru¢ture In accordance with Ihe Bye-laws, the Counril ol Trnstees shoukj constsl ol not more Ihan g membefs. Foll(IwirrfJ a change of bye-law ai the 2015 Annual General Meeting. al every AGM one third of the CoLtnul of Trustees or. il Iheii nvmber be nol a mulliple ol Ihree, the n￿l￿ber nearesl one Ihird. retire by rolalion The General Secrelary and the Hon. Treasurer 8re additional rnembers ex offieio. Two persons tnay share Ihe Offi￿ ol Gefwal Secret8ry. Council members ale appointed through a process of nomination by members. selection and affimTralK>n. All Policy decisions are taken in full council. Subgroups of Councjl are lomen of the two organisalK)ns in 2014. lhe￿ is rK)w a Guardian Diiectof arrangement belween the Society and the Rudolf Steiner Pre.ss. 7he Guar(JtÈn Director is a director ol Rud￿[ Steinef Press who, with the agreement ol tho RSP diieclors. is nominated by the Couwl of Ihe Anth(0￿&SOphic￿l Souety in Greal eritain. The Guaidian Truslee, legally independenl from the Society, is iiol a ¥epiesenlalive ol the &Kiety. but acts in aCCordar￿e with his or her judgement for the beriefit of anlhioposophy in Iliis country. The specik rights and duties ol ihe Guardidn Direclor are ¢aKJ out in Ihe Amended Putilishing and Li￿nCe Agreemenl 2014. Key management remuneration I"lio kèy managerial post during the year was hold by t>oiis Bailiss. Gerwal Manager. Her remvnerathm is sel in accordan with the Charity's salary policy linked lo Ihe Relail Pri￿ Index. Page 3 Anthroposophhcal Soclety in Great Britain Con80lidatod Report ol tlie Trvstee5 for the year ended 31 De¢emher 2024 STRUCTURE, GOVERNANCE AND PMhAGEPAEN Related parties 'I'he Anlhroposoplical Sooely in Gre6t aritain exercises a)ntrol over one olhef thanly. Ihe P￿lthropoSophlCal ASSOC￿110￿ Limited which has identical obiedwes dnd carries out particulaf 2speds of tle th*arily s ivtrtk conneded wilh the rLinning ol Rudolf Steiner House. The Anthrop050phical S(Kth may finan(ialty svppoil Ihe aGtivth"es ol 11)e Assooation In pursv8nce of theirjoinl charitable objects. Risk managèment The Tiustees have reviewed Ihe risks faiing the ch8rity duniig thi5 per¢od. The group Risk Registei has L￿ern reviewed regulaily. and step5 laken lo milKJate any perces¥ed risks. Folk)wing on fiom lasl year. Ihe Society h85 contitiued lo undertake significant rewews of ils operalion. part￿larty in the areas of finan(ial management, intefftal governan￿. and Communication. Data protection The Society's records 8re held on an electrwic datsbase wliich may be 2ccessed by aulhofized staff. In the course of 2019 there have been further S￿nifican1 up-dèles and improvefflents in ihe system recording and tracking membership contributions. Procedures for ensuring the secL'iily ol membeig. personal in.forrnalioi were reviewed and updated 8nd the.re are on-going improvements in Ihis a￿a. REFERENCE AND ADMINISTRATIVE DETAILS Reglslered Charity nLMnbef 220480 Princlpal address Rbdoll Steiner House 35 Paik Road London NW16XT Trustees Ms M Van Boe5choten Mr S H BlaxLgnd-de Lange Dr R S Bunzl Mr. A M Locher Mrs bA A Edwards Mrs A Reynolds MrsCTABryan Mr W B Fotward AL¢ditors Salisbury & CoTnpany Business Sobulioi7S Limrted Slalutory Auditors Chartered Accountants Irish Square Upper Deribigh Road Sl Asaph Denbighshire LL17 ORN Bankers Triodos Bank Deanery Road Bristol BS15AS Solicitors Anthony Collins Soliators LLP 134 Edmund Street Birmingham B3 2ES Page 4 Anthroposophical Society in Great 8ritain Consolidat Report of the Trustees PERSONAL VIEWS The Society attempts at all litnes to emphasise Ihal rt hokfs no part•￿[ar v￿1 or polikal stance on any exoleric is$￿s. nor ale any of ils members, v￿wS lo be held to be those of the So(iely. CoutK¥I meM￿r$ regularly review publi￿110n of artides by members lor public disseminalion. STATEMENT OF TRUSTEES, RESPONSIBILITIES The Iruslees ale respoiisible loi prepaiing Ihe Report ol the Truslees and the finanoal slalemenls in accordance with applicable law and United KirwJdom Ar£ounting Stsn(Faids (Unfled Kiwom Generally Awled AcLounting Pr8Cticel. The law applicable tc> charilies in England and Wales. the Chairties Act 2011. Charity IAccAJunts and Reportsl Regulalions 2008 and the provish￿S ol t￿e tiusl deert requires the trustees Io Pfepafe financial slaletnents for each financrdl year which give a Iriie and faif view of the stale of aviairs of the charity and ol Ihe incuning resouices and application ol restsurces. Incliiding the income and expendiluie. ol the charity for that period. In preparing those fmancial slalemenls, the trustees are ieouired lo selecl syllable accounting and then apply Ihem cOn￿s1enIty'. observe the methods and prinoples in the Charity SORP., make judgements and estitnales Ihal ore reasonable and wudent", State whelheT applicable accounting Standards have L￿n frAlcwed. subp-l to 8ny material departures disdosed and expldined in the fiiiancial stat£-menls-, prepare the finanaal st8tements C￿ the going concem basis unless il t5 inappropn.ate to presume that the ch8rity will onliiiue in business. The tiustee$ 8re ￿sponsible lor keeping pro￿ 8ixounting records whrh disdose with ie8sonable accxjracy * any time the ljn8ncial position of the chafity and to enable them to ensure Ihal the finanual slalements comply wilh the Charities Act 2011, the Charily IAccounls and Reports) ReguJal•ons 2rA)8 and Ihe piovisi(Ms ol the trust deed. They are also respOnS￿le for saleguèidin9 the assels ol ihe eha'.ity and henc* for taking reason2ble steps for the prevenlion and detedion of frauLI and other iiiegul8rilies. Approved by order ol the board of truslee5 on . ano signed on rts behaff by". Ms M Van 8oescholen- Trustee Page 5 Report of th￿ Indep8ndenl Auditors to the TrustEes of Ai)tliroposopFiical Socioty in Gi"eal Brilain Consolidaied Oplnion We Iiave audiled the finanual siatements of AnthroptssoFthic81 &￿IelY in G￿3t erytdin Consolidated 111)e 'chaiity'l for the yeaf ended 31 DecernDer L024 rfthich thmorise the Slalement of Financial Aclivil￿s. the 8alan¢e Sheel. the Cash F5ow Statement and notes lo Ihe finanaat stal8ments. inthding 8 Summary of sigrnfianl accouiiling poliryes. The Iinancial reporting ff&mewoik Ihat has been applie41 in Iheii prepaiation is applKable law anr4 United lQr,gdom Ar£ouniing Standards (Uniled Kingdom Geneialty Accepted Ac£oLintww Piactte}. In Ouf opinion the fin8nual slalemenis give a Ifue 8lld lair view ol Ihe slate ol Ihe tharills 8ffairs as at 31 Decemt*r 2024 arKI of rts irthming resour￿8 and application of resources. lor tli e year tlwn ended.. have been properly prepared in am)rdance with Unrted Kingdom Gewhefalty Acrepted AcLOUlltirKJ Pfadice., and have been prepared in accoidance WU) Ihe requiiernent% of the Charrt￿ Ad 2011 Basis for opinion We conduded our audrt in accordance Viilh Inlematior781 Slandards on Avditir¥J IUKI IISAS IUKII and ap￿leaNe law. Our responsibilities uidor those slandardfrJ are fJrl.leY describJti In the hud lo'.s' iespp.tiobbililies f-l the audii of Ihe fit)anrial slalementg section ol our report. We aFF indeperKleDt ol the d￿ritY in at0)rdan￿ wilh Ihe ethical requiiements Ilial are relevant to our audit ol the financi31 statements in Ihe UK. irtluding the FRC'S Ethxxl St8rKlard. and we have fulfilled our other ethical responsibilit￿S in accordarKe these reqU1￿MentS. bdieve tlia+ Ihe audrt evidence we have oblained is suffiaeyl and approprialE tts provi(tre è baw< IGT ￿1r ￿l￿TOn Conclusions ielating to goin9 c¢Jncert7 In auditin9 (he financial 51atemenls, we h8ve conduded Ihèt Ihe trU￿￿tee$. use ol the going cor￿rn basis of accounting in Ihe preparation of the financial statements t5 èpproprK8te Based on the work w8 have performed. we h3ve not idenlified any material vncertaiiitie5 ielatiro to events or conditions that, individually of colledively. may cast signrfic8nt doubt on Ihe chaThty¢ ability lo 0)nlin￿ as a f>oino concein for a period of at least bNelve month8 from when tlie fina￿jaI 5121pipenls are issye. -h re=PECt Iv Soirrs ccThzm are described in the felevant Our responsibililips ayi d the ¥eswnth.,"1511*s of i."É thJSI- sections ol this repon. Olbf". *nlem12tion Ihe tiknslees are ILJ ?ponSib￿e fr>1 Ihe c,tn..i jiif¢Mmètir)ri. Tp.e clhei iiiiomwliofi (L¥fiprise5 111- iiiloim¢ti*%n Induded ill Il) Annual Report, olhei tliaii Ine Iinan(ial sl¥.emefits atxi OLST Repon oi trte IT￿epende411 A(HJilts¥S there￿. Our fjpinion on Ihl, lii)aiicit)S stalemenl 4LJLbS P.o', cové.r the olhei inloTmal'.op. and. ex￿p1 lo tlie extent otherwise eXPl￿111Y strjled our report, we do rK>', expre5S iLirm Oi assuronts ￿￿ndus1o1 Ihefeon. In c.)nnection willi our a￿111 ol irie finall.￿1 $1gteri*nts. cJr respons*)ilrty is lo ieèyj Ihe olhef information and, in doing so. consider vihether the othei infolmation is maleri31ty in¢￿SistenI wilh the fivi slaterTrenls or our knowledge obtained in the audil 01 otherw￿e appears lo be rr.a(orialty missl¢led. 11 we idenlify" £uth maleiial inconsislenues or appaienl material misslalemenls. we are requiied Ic delerr,)i*e wh¢l*ei t! ,-e g'kes riso a rri8.e-.4P.I missl8letp.enl In Ihe fin9￿CIaL sialernenls themselves. 11. based on the work we h￿e performed. we C￿de ihat Ihere IS a materol misstatement ol this other information. we are reqdired lo repcrt tlial ?ci. We. ￿.a40 POih',ng 19:" In,,1-.￿ rthgar.J. mattp.rs on whSch ￿ are required to repott. by Èxceptiorb We have nothing lo report in resped OS IIiF. 'ioIIow'.I9 matters wlere Ihe Gharil'"ES n 144 of the Charitse$ Acl 2011 and report in ac(x)rdance wth Ihe Act and relevant regulgtioiis made or having effect Iherevnder. Our objectNes afe to obtain ￿asOna￿￿e assurance 2bout whether the finatKial statemenls as a whde are flee froffl malerial misstatement, whether due to fraud or error. and lo issue a Report ol the Independent Auditi)rs that includes our opinion. Reasonable assurance is a high level of assurance, but is nol a guarantee Ihal an audil conduded in accordance wlh ISAS IUKI will ahvays detect a material misstatemenl rt exists. Misslalements G4n arise Irom traud 01 errol and are coiisidered n)alerial Il, Individually or in Ihe aggregale, Ihey coukt reasonably be expeded to Influen￿ the economi¢ decisions ol users taken on the basis ol these fina￿al stalemenls. The extent to which oui prttedvres are tspable ol delectin9 irregularib"es. induding fraud is detailed below.. Irregularities. including fiaud. are InStan￿S of nortrcomrdtanr£ wlh laws and regLilalions. We design prttedures in line wlh OLJr iespoiisibililies, outlined above, lo deted material misstatemenls in respect of iiie9ular*lies. includirig fraud. Owing to the inherent limilalions ol an atjdit. Iheie is an unavoKlable risk Ihal Inaterbal Misstatement in the financial 8laÈemenls may nol be deteded, even Ihough the audil is propety planne(J in accorda￿ wth ISA IUKI. We obtained an underslanding ol the legal and regulatory frameworks ap￿¥(￿ble to Ihe tharity and the industry in which il OPe'ial•s Ihroiigli our general commer(xèl and seclor experience arhd disctjssions wlh tnana9emenl. We deterFnined th81 the lollowiiig 18ws and reoulalions ¥vere most signifit3nt. The Compan*s Act 20Cb. FRS 102 the 'Financial Reporting Slandards applittble in the UK and Republic of Ireland. ènd relevanl UK tax legi￿31￿￿. In ad(IrtM)n. we conduded that there are certain laws and regu13tions Ilial may have ar, effect on Ihe delerrnina1￿1n ol IFJe anTrounls and disclosures withiii the financial statements such as Health and Safely laws and regvtstions. We acr2ssed Ilie susceplibilily of Ihe cliarilys finanaa,. stafemenls to material misstèlett*rit, I￿￿dIr0 how fraud might OCc￿r. Audit prO￿d￿re$ perfomed by the v.roagemen.t team incfuded.. Discussior*s wilh rnanagen￿nt. including Cons￿eratIon ol known or suspecled insianceb of nOn-complran￿ wrth laws afjd regijlalions or fraud". - Obtain an understanding ol the ip!*ernal controls that managèn￿l have in plèce to prevenl and detect fraud", Challen9ing assumptions and judgement5 rnode by rnanagemenl In rts $19nifthnl accountin9 eslimales", I<￿.￿1e1vlng tho financial staternenl ￿4[sC￿)sUre$ and assessing the appropnaleness of the accounting poliues used., Identifying and lealing j?uinal entries, Iri particular manLi31 or unus(￿1 entries-, Obl811iing third party confirmatiop.s of all the companies banking arran9ements." Performing analytical procedures lo identify arly unusual or LJnexpede(S reln11￿)$hipS." - Condude on the approp11aler￿ss of the difed(Ks' use of Ihe g￿ng Con￿r￿ r)asig of accoL'ntill9. The assessment ol Ihe appropriateness of the colknlive u)mpelerKe and tapabililie5 of Ihe engagement te8ni included considoralion ol the engagen*nts teatn's knowled9e ol the irKILtslry in which Ihe client operales in and iJndef51anding of, aiid praclical expertence with. audit engègemenls ol a sirrmlar nature and comrlexity thtOU9h appropriate trairiing and parltcipalion. Thete arc- intle￿nI limi181ions in IrE audit procedures (te¢_(xbed above art less likely lo become aware ol instance5 of non-compliance with laws and iegulalioii" that are nol closely related to events and transactions reflecled in the finanoal stalemenls. Also, the i*sk of not 4Yelectin9 a malerial mi5Stalemenl due to fraud is higher than t1￿ risk of not detecting one iesu1ting from error, as fraud may involve deliberate concealment Our audit piocedures are deswned to detect m8terial misstalen*nt. We are rnt ressx)ftsI￿e loi preventing non-complian or fraud and rannol be expected lo (lelect non-coinpli8nce wtli 211 laws (Inti fe9iJL4lK)ns. A Illlthei descriplion ol our responsibilities for Ilie alrdll of the It￿8r￿¥1 slalemenls 18 It￿ted on the Fii)ancial Reporting Counc,,I's website al WbW.Irc.ofg.uklavdilorscespon¢thililies. This desu*ptK)n forms part ol our Rew)rt ol the Independenl Auditors Page 7 Report of the Independent Audltors to the Truslees ol Anthroposophical Society In Great 8rits4i1 Consolidated Use of our report This report is niade solely to the charily" lftistees. 8s a bcty. in accordan￿ will) Part 4 01 the Charities (Accounts and Reports) Regulations 2008. Our audit wcrk has been unoertaken so that we niight stale lo the charily s tiuslees those mallers we are required to slate lo them in an audrtors, report and foi no other purpose. To the fullest exlenl peimilled by law, we do not a¢￿pt or aRsume restKJnsibility to anyone olher than the diarity and Ihe char51y's tiuslees as a b(￿y. for our audil work, lor Ihis report, or lor the O￿niOnS we have forffied Salisbury & Company Business SdutK>ns Limited Stalvlory Auililors Charteied Accountants Irish Square Upper Oenbigh Road Sl Asaph Denbi9hshire LL17 ORN )L Dale.. Page 8 Anthrow)sophical Soclety in Great Biitabll Consolidated Statement of Fina￿101 Activities lor the year ended 31 December 2024 2024 Total funds 2023 Tolal funds UnreSt￿e lunds ResknGted fun(S Noles INCOME AND ENDOWMENfs FROM Donations. Legacies and Membeis contribut￿$ 344.169 344.169 1,001.805 Charitable activities Thealre and room hire 26.￿) 85.000 Olher trading activiknes Inveslment income Other income 999,221 8.5 42,617 780,024 4,462 48,0 6.5 42.617 Total 1.421.103 1.421,103 1.919.291 EXPENDITURE ON Charitsble activltlès Grhnts Coi',feie71 ces and events I healre arid rooin Ilife Bookshop Library Catering Other costs Support costs Marylebone 131.195 86.101 234.598 75.351 1.7( 134.388 109.191 215.733 $85,040 131,195 86,101 234,598 75,351 1,71 134,388 109.191 215,733 585,040 170.281 201,444 250,288 50,865 2,301 127.556 88.563 113,152 571,340 Total 1.573.303 1.573.303 1.575.7￿> NE)- INLOMEIIEXPENDITUREI Other recognised gainslllosse51 Gains on revaluation of fixed asset5 1152.2(K)I 1152.21X)} 343,501 1.386,149 1.38S,149 Net niovement in funds 1.233.949 1.233.949 343.501 RF.C.OIQCILIATION OF FUNDS Toldl fuiids biovght fo￿ard 12.998.883 12.998.883 12.655.382 TOTAI. bUNDS CARRIED FORWARD 14.232.832 14.232.832 12,998.883 The notes form part of these finarvial statements Page 9 Anthroposophical sO¢￿ty in Greal 3rii£in C.ortsolidaltd Balance Sheet 31 December 2024 2024 Total runds 2023 Total lunds Unrestricted lunds Re51llcted lun¢J Notes FIXED ASSETS T8ngible 8$5ets 13 13.141.878 13.141,878 17,757.492 CURRENT ASSETS Stock5 Debtors Cash at bank and in han(J 14 15 41.611 194ffi7 . 1.050.274 41.611 194,067 1.050,274 38.706 125,295 1,197,361 1.285,952 1.285.952 1,361,362 CREDITORS Amounts lalling dve within one year 16 1194.9981 1119.9'711 NET CURRENT ASSETS i.0￿.954 1.0￿,954 1,241,391 TOTAL ASSETS LESS CURRENT LIABILITIES 14.232.832 14,232.832 12.998.883 NET ASSETS 14.232.8.32 14,232.832 1d.998.883 FUNDS ljnreslricled funds.. General fijnd Revaluation reserve Goelheanum F15nd Worl(IW￿e 2,391.698 11.8?4.804 330 2.549,898 10.448.655 330 14.232,832 12,998.883 TOTAL FUNDS 14.232.832 12.998.883 The financial slalemenls ￿trO approvi.ts by the Boaid ol i r￿Stee& and a￿.4011Se.LI for fjssve on gnd were signed on its behalf by.. Ms M Van Boeschoteri- Tfuslee The riole$ ftym part of Ihpxe finawal slalemenls Pa(Je 70 Anthroposophical Society in Great Britsin C¢)nsolidaied Cash Flow Statement for the yÈar pnded 31 December 2Q24 2024 2023 Notes Cash flows from operating activiti¢8 Cash genefaled fr(Kn operatlOll5 I'ax paid {14.9i81 (43.117) 486.531 112,750 Nei cash lused inllprovided by operaling adwities 158.055) 599.281 Cash flows from investing act4vitiès Purchase ol tangible fixed assets Sale ol tangible fixed assels Interest le￿1Ve￿ 197.6281 17,6031 3,374 4,462 8.5 Net cash (used snyprovided by investing activitEs 199.0321 233 Change in cash and casli equivalents the reporting period Casli and cash equivalent8 at the begir¥ning of the reportlllg period (147.0871 599.514 1.197,361 597,847 Cash and cash •quivalents at the end of the Teportlng period 1.0￿.274 1.197,361 The notes lomi part of these finan(aal slètémenls Pa9e11 Anthroposophical Soei•ty in Great 8rit3in Cgnsolidateil Notes to the Cash Flow Statement or the year Ènded 311)ecember 2024 RECOIICILIATION OF NET IEXPINDITUREVINCOME TO NET CASH FLO'hl FROM oPER￿.TING ACTIVITIE ?023 Net lexpendi%urellin¢ome fr)r the reporting period las ptr thtr Ststement of Financial Activities) Adjustfflenis for.. Depreciation cfriaiges Interest received Increase in stocks Ilncreaselldecre85e in debtors Increase In cre(5rtors 1152,2CX)I 343.501 99,392 18.5961 12,9051 77,191 14.4621 119.4951 57,258 32,538 75,027 Net cash lused invprovided by operations 114.9381 486,531 ANALYSIS OF CHANGES IN NIT FL'N()S At 111,'24 Cash fltsw Al 31112124 Net Cosh C8sh 81 bank and in hand 1.197.361 1147,0871 1.050,274 .197 361 1147.0871 1.050.274 Total .1Q736", 1147,0871 1,050,274 The ntsles f(ym part of tl*se finanLYal sI8te￿*￿tS Page 12 Anthrop080phb￿l S￿iety iri Greal Britain Consolidated Notes to the Financial Statevnent5 ACCOUNTING POLICIES Basis of preparing the linancial statements The finan0181 slalements of the chaiili,. is a put4￿ benefit enlrty urlder FRS 102. have been prepaie(S acUrda￿e Mth tlie Chaiil*s SORP IFRS 1021 'Attounling and RepOrt￿g by Chaiilies.. Slatemenl ol Recommended Practice applicable lo tharilies prep8ring their avxoun;s in accordance with the Finanaal Reporting Stan(Jard appliG4ble in the UK and Republic ol I￿land IFRS 1021 leffeclive l January 20191., Financial Reporting Standard 102 'The Financk41 Reporting Standard applicable in Ihe UK ar￿ Republic of Ireland, and the Charities AGt 2011 The financial statements h8ve bpen prepared under the historirAI wsl convention, as modified by the revaluation of ￿riaIn assets. The financial slatemenls are p￿pared under the historical cost co￿ention in accordan￿ wtth applicable accounting standards and the Companies Ad 20[￿. They folhw Ihe recommendations in Aecountln9 and Reporting by Charities. Statemenl of Recommended PractitE appliG9b￿ lo charil*s prepanng their accounts in accorden with Ilie Fiiiancial Reportlng Standard applicable in Itie LIK 2r.d Republ". of Ir&land IFRS1021- (Charities SORP IFRS10211. tho Finanual Reportin9 Sl8n(Jaid at)plicable in Ihe UK 3nd 9epuNic of Ireland IFRS1021 and the Chariiies Act 2011. The Iransilion to these Finan(ll81 Reportin9 Slandards took place on 1st January 2014. The Anlhroposophical &Kiely mee15 the definition ol a public benefit entity under FRS102 Assets and liabilities are ni1131Iy rec.ogllised 21 hins abwt future proles%ional c0515 81)d. Iherefore, requires estimates arKI assumptions to be applied by management. The liability can vary de¥Kinding on a number of faclors. tndLtdmg the other empknye15 ￿thin the scheme. market conditions and acluarial aswinplions. 13asis of Consolidation As all members ol the Board of the Anthroposophi(xl Assouation Limile(I musl also be members ol the Council ol the AnlhiDposophica! Swely in Great Biitain. Anthrop050phicAI A5sthiatiori Limiled is. lor legal accounting lessons. control￿d by the Society. Anthroposoph￿1 Associatim Limited h35 no p(Iwei to appoint its own directors. As such. il is a subsidiary of the So(iety. This is as determi¢￿ by Ihe crilitalty imwjrtant 1959 governing document amendment meiging the boards ol the two 01ganisatK)4s. Foi this reason. in preparing sl8lulOry accounts, Ihe accounls of the AA need to be consdidaled wilh Ihose of Ihe AS. Incomp All income is recognised in Ihe Sl8temenl of Frnancial Activrt4es orKe the tharity ha5 entitlement lo the futKls, rt is probable that the ir￿e wil ￿ receiveil Ihe amounl (an be measured re1k*b￿. Voluntary inc(xne received by way of donaiths and gffts lo Ihe charily is induded in flill in the slalement ol finantial 8clivilies ivhen receivable Inlangible income and gifts ii) kir￿ ale not induded unless Ihoy iepresent goods Of services wb,ich would have olheTwise been purd)2sed. in wli'.ch case Ihey ale v21(￿d and broughl in as income and thp appropriate expenditure. V￿UnIeeI time is nol indtsded in Ihe finarKtal ststetnents. Income Irom legaoes is accounted ltsr on a receivable basis. and is recogni8ed in full In Ihe financial 51alements in the period in which the ch8nty is Th)tifJed. the amount Is n￿aS￿rable and receipt is probable. fac￿.b￿[s. ¢ontribulions and dona+iop.s are crpdiled lo Ihe st?tempnl of finènciel aclivilies in Ihe year in which they are ￿CeIVable_ Income derived from the sale ol goods or services is ir¥th￿d in t1￿ w)unts nel ol VAT where applicable arKI on an accruals basis Resliicted funds are to be used for specrf*d purposes as LqKI d(Mrh by Ilte donor_ Page 13 continued... .nthroposophtcal Society iii G￿at Bri￿rn Consolidated i4ct¢.s to the Fina￿1¥1 SlatemeYts - contirvu*d for Ilw yeai ended 31 December 2024 ACCOUNTING POLICIES - c(Trntsnued In¢ome Un¥eslricted luThJs are don8tions afid ir.wtning resouT¢£S t￿lVed oi ge.ier8ted for It￿ charilable puyposes Oesignaled funds are unrestrtctoa ftJTKJs eanndrtrfe(i by Il'.e Iwstees lor par1K￿l81 puiposes. Expendit41Te Liabililieo a(e recogi115ed as exy.nrt,,ture as soon as ltrierp is a legal or wnslructive obligal#)n committing Ihe charity to that expg.ndiTruie. it is probable iil?l a iransfei QF ecthiomic bar￿f￿$ ivlil be f-quired In sertlemenl and the omoijnl of the obligation can be measl1r￿d relk9bty. ExperKJilure is a￿￿Unted for on Sn accrudls basis has bee dassffie¢S undei neadings that agqrpgèle all cost relaled to the cale90ry. '.Jtheie costs cannot be (Siieclly altribuled lo particular headings they have bee'.1 a14xated In adiKTrilies on a t)asis fnFlSiStenl wlh In& Lise ot resourcg.s. The cos15 of generatiThJ lupds rel*.p t) Ib.e costs invJre¢J ky the &roiir) iii -.3is.' o funcls for the cliarrtable work Restiicted funds ale lo be used &peof*cl SX•rposes a5 laKJ by thty d(￿r. Expetiditure which mep.ts this riteria is identified to the lund. logp.thei witli a f8ir 811(TriTh of r(onagemenl SUPFth costs. Allocation and apporlionment of costs ExpeYKlrture is allGcaleJ lo a p8riioJl&r-ICli￿Y w.iere Ihe rthl rel8ies diredly it* tbat actmly Governaiico costs i{￿U￿e Ihe mpnagomenl ol the ch?1rt3lJp cortyiiy's assets. organisational management 8nd cormpliallce with constr,Llioiial 8T.d Edtli- .'y requirements Grants offwed subjed to condftiop-• wtri'"r*i 4Klv? not fflel at the vear p￿A date ale noted as a commitmeiil l acuued as expeiidituie. i aiglble fixed assels epreaalion Is ￿(Y￿￿(lo￿ 81 aniiyol III OFiJq Irj Vl*te off esrji a8¢ts1 rnier ns eslimaled usefLII life. Freeholo property Plant and n￿Chinery Fixluie$ 8Trd lttings nol provioe 250A ty)st 25YJ on ccsl The A5so¢iation omjpies and o%¥iis Rucltsll Slein&r FlbJ%e. 35 Path Road. Lc4idon. No deproci81ion is provided on the land or tl)e oiioinal buiid*r.g. FieehoW property 8re accounted 81 fail value. thanges in lair value Sre fecognised in Ihe stalemeni c>1 fi-én=k..i a￿livi11eS Dp.pre¢ialion is prOV￿e￿ on all other tangible fixed assets al rales calwlated lo write off the cost ol each assel over rts expcded useful lile. stock8 Stocks are staled al ttr,e tOWL'i ol cu<1 i1￿ n￿. ,.da*p￿lIe w3lJe. Ir. sene.'21. cos,. deteimined on a fir b8sis and Includes transport an¢J ilondlin9 cos1% Nei re3lisaNe valie is the price ai hi4)ich stock5 can be sold in Ihe ntrrmal course cl busines5 2fte.' alSr".vi.ny lo.. Plcvisio? 14 made whe,'e ne￿SSary lor obsolete. slow moving and defeCt￿e slctks. Taxation The charity is exernpt from tax cn ffs charitable actNrties. nd accountirig iJniestricle(J funds fjaii be used in ￿1th Ihe d￿rItsb1e obJ'edi¥es al Ihe disuelH)n of the truslees. Restricied funds be used for parf1￿18r restrthd wrposes within the ot4etxs of the charty. Restrictions arise when speufied by the donor or when funds are raised for path"oJlar ￿tricted PLirposes. Furiher exp13nalion ol the natuie and pitryjose of e3th fvfjd is i4cJu(kd iFi Ihe rfjles to Ihe finan(>8151alen)enls. Pension costs 8nd other po8t.Tetirement benefiis The chaThlable company operales a defined cobl1iliKrtK￿ ￿510n scheme. Coitribu1￿￿S payable lo the Page 14 (A)nliniEd . Anthroposophical Society in Gwt Britsin Consolidated Note$ to the Financial Statements . contrnued ACCOUNTING POLICIES - Conttnued PengTrion costs and other post4etirement benelits charitable company'5 pension sthme are charged to Ihe Slalement of Financial Activrties in the period to which they relate. Going coneern The account5 have been prepared on a gosng concern basts as the parenl thairty. the AnlhroposophiG41 Society in tsreal 8ritaiii. has undertaken to support the cwany by viay of a to?n. disdosed in the accoL*nls ol the SoGiety as a programrne related investment. DONATIONS, LEGACIES AND MEMBERS CONTRIBUTIONS 2024 2023 Donalions Gift aid Legucles Meinbers conlributsons 1.236 17.892 821,868 160,809 18.648 1￿.249 162.2C 344.169 1,001.805 OTHER TRADING ACTIVITIES 2024 2023 Pookshop Theatre & Room Hire Caleri*g Other income Conferences and events arylpbone 90.314 186,818 172,183 3,410 9,606 536.890 79.397 351.653 154.926 7,532 23.134 163.382 999.221 780.024 INVESTIIIENT INCOME 2024 2023 Deposil account inleresl 8.596 4.462 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Activily Thealre arml hbre Grle assels are used lor Oifcci C￿litable PL1￿￿￿$. The Freeholtj Property (Ruthf qfe,- %ol jc statefj at a ¥v4alLEd amGiJni. be"'p,o ilc fati valLie 81 the dale c.f ',he last revaluation The propefly ¥al4E' al rio million al Ilarkrl Vè.i."r. as ai i i N'o'iember 2015 by fJLinsin Surveyois. 11 was also valued al -14.480.1f.'.) rs at 27 la2y 2015 ;, :¢ an estiinate of 115 ￿placement cost by Cunningham & Lindsey, valJoS djei £1I,4Kg.￿..0 os dt ** .la,- ry. 20*7 by Alan & Thomas Insur8nce Brokers Ltd l LV Insuf3nce and valued ogain èi f.72 Q83.694 bv Rebuild LoEt ￿sSeSsinenl as al 28 January 2025 AII valuations YEre cariie are salhDlied Ihdl the lolest valLJalion a￿ratelY refiects Ihe Cbrrenl value of Ilie wopeiy. 14. STOCKS 2024 2023 Slod(s 41.611 38,70S Page 20 nlinued... Anthroposophical Society in G￿at 8ritair¥ Consolidated Notes to the Financial Statements- conts.nued lor the ear ended 31 December 2024 15. DEBTORS.. AMOUNTS FALLING DU£ WITHIN ONE YEAR 2024 2023 Trade debtors Tax PrepÈymenl8 65.342 109,tK)9 19,716 57,738 65,892 1,665 194.067 125.295 16. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 -rrade creclilors T2xation and soci81 secLtrity Other ciedilois 59.362 75,337 60.299 42.545 55.360 22.066 194.998 119,977 17. MOVEMENT IN FUNDS Net fflcYoein4nt in funds Al 31112124 Al 111r24 Unreglricted fiinds Genera1 fuiid Revaluation reseive Goelheanurn Fund Worldwioe 2.549.898 10.448,655 {152,2001 1.386.149 2.397,698 11,834.804 12,998.883 1.233.949 14,232.832 TOTAL FUNDS 12.998.B83 1.233.949 14,232,832 Nel movemenl ir> lunds, inclu(5ed in the above a￿ as fdlow5'. Incomi resources Resour￿5 expended Gains 8￿j losses Movemenl In funds Unrertricted fuiids Gener81 furid Revaluaiioii reserve 1,421.103 11.573.3G31 1152,2001 1,386,149 1,386,149 1,421.103 I1,573.￿)3) 1.386.149 J,233,949 TOTAL FUNDS 1.421,103 11.573 3031 1,386,149 1.233.949 Page 21 conlinued... Anlhroposophi¢al society in Great BrTrtain Consolidaled Nota3 Lo the Financial Staiemenl8 - contsnJed lor the year endod 311)ecember 2024 17. SOVEMENT Ityl FUNUQ . conlinoed Lomparatili8s loi moveinent itt tund8 Tfansfers between funds move￿en1 Al 31112123 Al 111f23 ijnrèstricted funds General furKI Revalualion reserve Goetheariijfii r.und Wcd(knide 2,206.127 10.448.655 343.501 13301 2,549.898 10.448.65J 3JO 1 £.6i4.382 12.998,883 TOTAL FIJNDS 12,998,863 Comparative net IMJvemenl in funds. 4nd'.4le(i iii Ihe alM)￿e 2rts as folkMs". Ill(b*filSYJ f£SOurces Resources expended Moiyeme(Il in funds Us)re¥tri¢tLJd funds Gene.r81 fiind 1,915.291 {1,575.7901 343,501 TOI"AL trUNr O ciirreri.. If4df 12 mr,*h¢ elTth Nel movement in Ivnds beb*ee funds At 31112114 .11lif23 Unfestrirted funflg General fund Revaluation reserye Gtsetheanum FuTr.d I'Qai1tt￿￿e 101 ?05 13301 2,397,698 fj 1,834,804 330 10.448.6J 330 12.6R5,382 7 fi-.7.450 14,232.8?2 TOTAL FUMDS 1.07",.45J 14,232.832 A currenl year 12 monlns 2nd otior year 12 months ¢xinlNied r.et w.cve1￿ent 'n fun￿. W￿UdelI In the &bove dre a5 follows.. liicoming reSour￿e5 Resources experKled Gatyis and losses Movemenl in funds UnTestricted funds Goner81 fund Revaluation resefve 3.340.394 13,149.093} 191.301 1.386.149 1.i86.149 3.340,394 13.149,0931 1,386.149 1.577.450 TOTAL FUNDS 3.340.394 13,149.0931 1.386,149 1.571,450 Pège 22 cwlinued. Anthrl Sociely was 8Ne lo exert control ove( Ihe Rudoll sle.ner Press Iregislered charity 1013276 compani, 4miled by guar8ntee rwislered in EnglaThJ and Wales number 26740421 ao the Society had the ability tii rernove or appoinl the IrLl¢tees of the Press. h￿VeVer. li relinquished this -on4101 durin9 2014 and on the grounds ol materialily the piess has been ¢SeC￿$011dated as of 1.1 2014. An unsècured inlere¢l flee loan of [74.105 was made by the Swety lo tho Ruddf Sleiner Press. The loan is only repayable in the event ol the Press bel￿ wound up As li prev￿5 years receipt is LxJ¥renlly considered unlikely and is riot recognised as iocewable in Ihe accounts ol the S￿ly. Page 23 Anthroposophical Society In Great Brttrin Con¢olid?ted L'.*tsiled Ststement of Flnancial A¢livities forthe year ended 31 Oecember 2024 INCOME AND ENDOV4ME"NTS Donation¥, L•9acles and Members ¢onti.butson* Donations Gift aid Legaaes Members contribution¢ 1.236 18.648 156.249 162.2L 821.868 16D.800 344.169 1,001.P,0S Other tTrding activitses Bookshop Theatre & Room Hire Catering Other income Conferences arid evenls Marylebone ,314 186.818 172.163 3,410 79,397 3.fj1.653 7.532 23,134 163,382 5J6.890 999.221 780.024 Investment income Deposit 8ccounl inlerLJst b.b .4.461 ChariL?blÉ ar.ti¥itips Graijl4 Ot4F.-r iriknaiiie Tota! ;iicosr.in9 re6ti11iC.Èg EXPEi4DITURE Charltable activities Wages Pension8 Opening stock Purchases Cbsing st￿k Postage and statKJnery onlprpnces and eveilts Rent reduc1￿on$ giveip Clor￿ Pprformeit 8 1-,rMv Set, Plops & Costumes Hi Profession21 & Con5ullancy PR. A(fvertising 8 lJ3rkeling General Expenses Library costs Deprecsalion ol tangible fixed assets Grants lor Anthroposoph￿￿ Activities Carried loTw3rd 48f).06C 1£.172 38.7C13 1.71 501 141.6111 04,633 125.J74 IJ8.70cl 73.750 827 Qfti 145 27.088 35.3 6,286 69.218 44.420 29.319 46.931 30.114 600 77.191 135.249 1,253,124 78,368 1,278.415 This pago d￿5 ilot Iotm of Ihe %ta¢vtrxy financial sl8lenient8 Page 24 Anthroposophical Society in Great Britain Consolidated Detailed Statement of Financial Activities for the year ende(131 December 2024 Charitsble activltltrs Brought forward Goethe8num contribution 1.278,415 79,327 1,253,124 120.032 1.357.742 1.373,156 Support costs anagement Rates and water Insur3n¢e Light and heat Telephone P05ts9e and slalionery Adiiertising Coinpulei R?r)airs and maintenance 4.534 13,976 23.538 6.030 11,tKKJ 8,723 8,897 85.493 10,292 12,￿2 16,848 2,245 17.455 6,774 81.290 162,191 152,g61 Finance B311k ch8rges 3.180 2,717 other Cuuncil expenses 13.244 15.147 )ovprnance costs ALidilors':-emuneration AL,dilors' remuneration lor rion auurt wo".k 6,750 16,762 8,133 5.331 6.750 14,242 9.682 1.141 AGM Lega* and professional fee5 36,946 31,815 To181 resources expended 1.573.303 1.575.790 Net lexpendsturellincome 1152,2001 343.501 This pa9e does 1￿M ￿rI of Ihe stslulfwy financ481 statements Page 25