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2023-12-31-accounts

Contents Page
Reportofthe Trustees 1-12
IndependentAuditors'Report 13-17
Consolidated Statement of FinancialActivities2023 18
Consolidated Balance Sheet 2023 19
UK Balance Sheet 2023 20
ConsolidatedCashFlow Statement 2023 21
Analysisbetween Branches 22
Notes totheFinancial Statements 2023 23-43

UnreSricted Restricted Designated Designated Endowment Endowment
Funds Funds Funds Funds Total Total
Notes 2023 2023 2023 2023 2023 2022
(Note12) (Note12)
Ê Ê Ê Ê
lncome and endowments from:
Donations&Legacies 2 3,209,331763,157 903 3,973,391 2,788,543
Charitable Activities-Distributionofthe
Scriptures 3 1,702,242 6,834 1,709,076 1,482,019
lnrestment lncome 4 72,562 125,174 9,696 207,432 140,450
Other lncome 4a 5,000 5,000 8,255
Total incoming and endowments 4,989,135 895,165
10,599
5,894,899 4,4',t9,267
Expenditureon:
Raising Funds 5 14,338 13,627 27,965 24,254
Charitable Activities: 6-9
TranslatingtheScriptures 539,293 476,795 107,946 1,124,034 1,067,247
PublishingtheScriptures 119,033 I19,033 86,435
Distributing the Scriptures 2,450,'129 298,265 98,944 2,847,338 2,216,508
Promoting and Upholding the
Scriptures 929,670 4,303 12,230 946,203633,169
Total expenditure 4,052,463 792,990 2',t9,120 5,064,573 4,027,613
Net Gains/(Losses) onlnwstments 15al18a 2,577 (104,436) (101,85e) (133,461)
Netincome / (expenditure) 10 939,249 ß2,1?s (æsF2it(fo4/4t6t 728,467 258,193
Transfersbetween funds 11-12 (303,ses) (58,478) 362,477
Other recognised gains/(losses):
Foreign exchange gains/(losses)-
FixedAssets 14a (17,677) (17,677|40,927
Foreign exchange gains/(losses) -
Other (24,7271 (12,282) (37,00e) 163,688
Netmovementinfunds 11-12 592,846 5 153,956 (104,436) 673,781 462,808
Reconc¡liat¡on offunds
Total funds broughtforward 13 8,508,'148 689,061 194,505 2,783,596 12,175,31011J12$02
Totalfundscarried forward 9,100,994 720,476348,461 160 12"849p91-12,1?5,310

UnreSricted
Funds
Resúricted
Funds
DedgnatedEndowment
Funds
Funds
DedgnatedEndowment
Funds
Funds
Total
Total
Note 2023 2023 2023 2023 2023
2022
Ê Ê Ê Ê Ê
Ê
Fixed asæts
Tangible assets 14a 2,813,053 2,813,053
2,887,714
lnrestments 15a 173,039 1,524,733 1,697,772
1,733,955
2,986,092 1,524,733 4,510,825
4,621,669
Current assets
Stocks&Work inProgress
Debtors
16
17
't,538,499
2,079,731
1,538,4991,436,8',
lnrestments
Cashatbank and inhand
18a 2,477,622
449,000
720,476348,461 1,154,427 3,632,0494,582,864
1,517,9371,524,465
6,544,852 720,476348,4611,154,427 sr?6s¿r68Jr9,917
Creditors:Amountsfalling due
withinoneyear
19t21 429,950 429,950566,276
6,114,902 720,476348,4611,154,421 8,338,266
7,553,641
NetAssets 20 9,100,994 720,476348,4612,679,160 12,849,09112,17þ,310
Total Charity Funds 9,100.994720,476 348.4612.679.160 12,849,09112,175,310

Unredricted
Funds
Unredricted
Funds
ReSricted
Funds
DesignatedEndowment
Funds
Funds
DesignatedEndowment
Funds
Funds
Total Total
Notes 2023
Ê
2023
Ê
2023
Ê€
2023 2023
Ê
2022
Ê
Fixedassets
Tangible assets 14b 2,510,153 2,510,153 2,553,688
lnwstments 15b 1,524,733 1,524,733 1,569,405
2,510,153 1,524,733 4,034,886 4,123,093
Currentassets
Stocks&Workin Progress 16 1,044,812 1,044,812 1,013,245
Debtors 17 1,983.220 1,983,220 559,635
lnrestments
Cash at bank and inhand
18b 2,290,258
(26,7e8)
511,858348,462 1,154,427 3,444,685
833,522
4,542,714
561,469
5,291,492 511,858348,462 1,154,427 7,306,239 6,677,063
Creditors:Amountsfallingdue
within oneyear 19 516,064 516,064577,810
Net Current Assets 4,775,4285ll,g5g 348,4621,154,427 6,790,175 6,099,253
Net Assets 7,295,591 51'1,858 348,4622,679,16010,925,06110,222,346
=
Total Charity Funds ::: 7,285,591 5l1,g5g349,4622,679,16010,925,06110,222,346

::

2023 2022
Ê Ê
Netcashflowused in Operating Activities(Note22) (l,069,7471 266,076
Cashflowftominvelingactivities:
Dividends, lnterest and Rents fromlnrestments(Note4) 207,432 140,450
Purchase ofProperty,Plant and Equipment(Note14a) (2,015) (2,333)
Proceeds from Sale of Property,Plant&Equipment (Note14a)
ProceedsftomSale of FixedAssetlnlestments(Note15a) 27,383 658,324
Purchase of FixedAssetlnrestments(Note15a) (101,062) (158,668)
Proceeds from Sale of CunentAssetlnrestments(Note18a) 4,291j82 15,644
PurchaseofCunentAssetlnrestments(Note18a) (3,344,443) (1,r5e,r13)
Net cashflowprovidedbyinvelingactivities 1,078,477 (505,696)
Gashflowfromfinancingactivities:
Repayments of bonowing
Cash inflows from newborrowing
Receiptofendowment
Net cashprovidedbyfinancing activities
lncrease/(Decrease) incash & cashequivalentsduring the year 8,729 (239,620)
Gash& GashEquivalents/NetDebt:
Opening Balanceat1January 1,524,465 1,641,325
lncrease/(Decrease)in cash & cash equilalentsduringthe year 8,729 (23e,620)
ChangeduetoExchange RateMolements (15,257) 122,760
Glosing Balance at31December 1,517,937 1,524,ß5
Analysis ofCashandGashEquivalents/GhangesinNet Debt:
Cash inhand 1,264,687 1,524,465
Notice Deposits(<3months) 253,250
Orerdraftfacility(repayableon demand)
TotalCash & GashEquivalents/Net Debt 1,517,937 1,524,ß5

New
UK
Ausúralia
ÊÊ€€Ê
Brazil Canada êaland USA
Ê
Total
I
lncome and Endowments
Donations&Legacies 2,684,348 54,987 35,207 709,751 2,959 486,1 39 3,973,391
CharitableActivities 938,913 77,213 418,266 53,851 4,838 215,995 1,709,076
ln\estmentlncome 192,230 6,302 7,026 411 1,114 349 207,432
Otherlncome 3,820,49',1
5,000
139,502 460,499764,013 8,911 702,483 5,000
5,gg4,ggg
Expenditure
Raising Funds
Charitable Expenditure
17,436
3,442,145
3,459,581
164,267
164,267
448,035
449,035
10,529
170,161
180,690
5,782
5,782
806,218
806,219
27,965
5,036,608
5,064,573
NetOperating Profit/(Loss) 360,910 (25,765) 12,464 583,323 3,129 (103,735) 830,326
Gains/(losses) onlnrestments (104,436) 2,650 (73) (101,85e)
Netlncome/(Expenditure).
Branches
256,474 (25,765) 12,464 585,973 3,129 (103,808) 728,467
lnter-branch transfers 351,286 19,087 (1,261) (528,619) (11,326) 170,833
Netlncome/(Expenditure)- 60?J60 (6;6?8) 11,203 57,354 (8,197) 67,025
Consolidated
ForeignExchangeGains/
FixedAssets (2,340) (15,336) (17,676)
Foreign Exchange Gains/
Other
(5,047) (11,4ee) 13,240 (7,8e0) (1,e80) (23,834) (37,010)
NetMovementinFunds 602,713 (18,177122,103 49,464 WJñl 2?"ss5 673,781
New
UKI Australia
Brazil
Ê
Ganada
â
Zealand
Ê
USA
Ê
Total
Fixedassets
Tangibleassets 2,510,153 31,501 271,399 2,813,053
lnlestments 1,524,733
4,034,886
156,437
@
31"501 8,694
8,694
7,908
279,307
1,697,772
4,510,925
Gurrentassets
Stocks 1,044,812 19,242 222,298 54,022 3,764 194,361 1,538,499
Debtors 1,831,261 1,834 205,602 7,010 510 33,514 2,079,731
lnrestments (less than1year)
Cashatbank and inhand
3,444,686
833,522
30,464
44,781
102,904238,417 20,460 156,899
277,853
3,632,049
1,517,937
7,154,291 96,321 530,804 299,449 24,734 662,627 8,?681,16
Creditors:Duewithin'lyear 373,538 5,928 24,828 5,843 629 19,184 429,950
Netcurrentassets 6,780,743 90,393 505,976293,606 24,105 643,4438,338,266
Net assets 10,815,629 246,830 537,477 302,300 24,105 922,750 12,849,091

Unre*ricted Unre*ricted Reslricted Dedgnated Dedgnated Endowment
Funds Funds Funds Funds Total Total
2023 2023 2021 2023 2023 2022
â Ê Ê Ê Ê
2 Donations&LeEacies
Subscriptions 82,806 82,806 95,005
Donations 1,'169,542 258,063 903 1,428,508 1,787,601
Collections 354,764 35,818 390,582 352,152
Legacies 1,602,219 1,602,219 220,483
Partner Funding
:E 3,209,331 763,157
903

.
3,973,391 2,788,il3

Statements.Theestimatedwlueofthe legacy isÊ37,000.
-É-i:
3 CharitableActivities.DiSributionofthe Scriptures
Sales lncome
Royalties
1,641,190
61,052
1,702,242
6,834
6,834
1,648,024
61 052
1,709,076
1,447,070
34,949
1,492,019
4 lnvestment lncome
Listed lnwstments 309 70,007 - - 70,316 73,269
Cash Deposit lnterest 70,988 55,167 9,696 - 135,851 62,818
Rent&Service Charges 1,265
72,562
-
-
207,432.140,450
1,265
4,363
4a Other lncome
GowmmentGrants 5,000 8,255

Unresiricted Resúricted Resúricted Designated Designated Endowment
Funds Funds Funds Funds Total Total
2023 2023 2023 2023 2023 2022
Ê Ê r Ê Ê
5 Raising Funds
Raising CharitableFunds 9,104 9,104 5,877
ln\estmentManagement 5,234
14,338
't3,627
13,627
18,861
27,965
't8,377

24,254
6 CharitableAct¡vities
TranslatingtheScriptures
Direct CostsofTranslation &RevisionProjects
OrersightofTranslation &RevisionProjects
228,491
112,406
427.714
49,081
95,772
12,174
751,977723,840
173,661140,325
Editorial De\elopment &OtherActivity 198,396
539,293
476,795 107,946 198,396
1,124,034
203,082
1,0dt,247
PublishingtheScriptures
Publ¡cationofScriptures & Scriptureltems 1't9,033 I19,033 86,435
11
033
I19,033 86,435
DilributingtheScriptures
Cost of Goods Sold 1,073,153 581 1,073,734 780,588
Sales Despatch &Carriage 341,833 34r,833 319,497
Sales Marketing&Promotion 28,577 28,577 28,808
Sales Administration&Management 480,020 480,020 443,039
Cost of ScripturesGranted 260,652 233,648 79,355 573,655 386,571
Grants Postage&Carriage 33,526 27.747 r3,659 74,932 59,248
Grants Administration&Management 136,432 136,432 84,274
Displaying the Scriptures Publicly 21,373 36,289 57,662 64,',t28
DistributionCentres 563 5,930 80,493 50,355
2,450,125 2,847,338 2,216,508
Promotion & Upholding
Promoting&Upholdingthe Scriptures
929,670
929,670
4,303
4,303
12,230
12,230
---
-
946,203
--946103
633,169
633,f69
4"03sJ25 ??e"g6a @--T,qq9Éqs 4,003J5e

Promoting
&
Translating Publish¡ng Distributíng Upholding Basisof
Raising the the the the Apportion
Funds
Scriptures
I
Scr¡ptures
Ê
Scriptures
Scriptures
TOTAL
Ê
ment
Go\emance & Strategic 901 31,597 3,098 28,938 29,876 94,410 Activity Cost
Operat¡onalCorporateManagement 2,254 89,008 7,906 126,410 88,484 314,062 Activity Cost
F¡nance 2,253 70,936 7,120 68,505 67,796 216,610 ActivityCost
Human Resources 839 12,590 1,669 18,109 12,271 45,478 ActivityCost
lnformationTechnology 082
1,
48,642 5,232 36,946 42,307 134,209 ActivityCost
Property 079
2,
30,071 4,665 173,01'.! 30,453 240,279 Floor Area
Total 9,408
282,84
29,690 451,919 271,187 1,045,048

D¡rect D¡rect Oversightof
Translation Translation Total Total
2023 2023 2023 2022
Ê Ê e Ê
AmharicRevisionProject 41,005 '1,548 42,553 41,102
Ch¡neseRevsion Project r06,540 9,780 1I6,320 123,027
FrenchRevisionProject 45,776 7,584 53,360 50,281
Hebrew RevisionProject 85,398 8,620 94,0'tB I35,405
SpanishRevisionProject 85,403 21,720 107,'t23 170,890
OtherTranslation&RevisionProjects 387,855 124,409 512,264 343,460
:::- ?518r? r?3"661 gE5"63S S64J65
7cGrantsof Scr¡ptures 2023 2022
Total Grants to lnst¡tutions 466,173 269,097
Total Grantstolndividuals 107,482 117,474
573,65s 386,571
Grantsof Holy Scriptures¡nexcess of€2,500weremade to thefollowlng¡nstitutions:
Armenian Ministries 31,650
Angolan LiteratureFund 10,621
Baalah Bible PresbyterianChurch(Kenya) 2,822 5,157
Bible Christian FaithChurch 2,510
Bìsrat Yibas Babso (Amharic, South Africa) 3,177
Bomet Bible lnstitute (Kenya) 3,207
ChristReformedChurch(Nìgeria) 4,479
Clement Hlama(Chad) 2,637
DonaldMorrison (Ukrainian) 4,930
E\angéliumi Kiadó (Hungary) 2,822
Feed my Lambs Children's Ministry (Kenya) 8,195
FreeGraceEwngelisticAssociat¡on (Africa) 46,070 7,634
FreePresbyterianChurch ofScotland (Zmbabwe) 2,848 25,674
FreePresbyter¡anChurch ofScotland (School, Kenya) 2,540
H.M. Prison Oakwood(Staffordshire) 2,969
Mandokota Mission & OrphanCare(Malawi) 3,478
Maxwell Msindo(Zimbabwe) 17,116
Missionary Aid Support (Africa) 11,478 9,221
Missionswerk Voiceof Hope(Ukrainian) 19,610 8,685
OpenDoorBaptist Church (Ethiopia) 3,796 11,851
Pablo Landazuri (Ecuador) 3,550
PhilìpDalling(Romania) 5,150
PlinioRafaelOrozcoRojano(Venezuela) 8,61'1
ReformingAfrica Ministries (Africa) 18,019
RevimlMowment Association (French) 5,905
SBTChile 3,600
SBTColombia 4,500
S.C. Faclia Prodcom SRL (Romania) 36,35r 13,150
SeminarioReformadoLat¡namericano(Golombia) r0,367
Solereign Grace BibleChurch (Nigeria) 2,683
The Church ofGod/Rural Children's Home (Kenya)
ïmGooding(Romania)
5,760
8,643
William W¡lson (lreland and Northernlreland) 7,385

& Pension Costs
SfaffCosts: Ê
2023

2022
Total staffcosts which have been allocated across thevarious departments:
StaffemployedintheUK:
Wagesand salaries 795,257 687,274
Social security costs 75,058 69,810
Pension and life assurance costs 65,548 60,003
935,863 817,087
UK Consultancy Costs 40,726 39,475
Staffemployed by OverseasBranches but managed byTBSUK 197,445 287,435
Staff costs ofOverseas Branches 347,768 257,495
OverseasConsultants 412,856 404,455
1,934,658 I,805,947

Thenumberofemployees whose annualemoluments
bands:
,¡ncludingtaxable benefits but excluding employer's pension contr ,¡ncludingtaxable benefits but excluding employer's pension contr ibutions, fall into the follow ing
Worldwide UKHQ
2023 2022 2023 2022
Ê60,001toÊ70,000 4 4 3
Ê70,001toÊ80,000 1
Ê80,001toÊ90,000
Ê90,001toÊ100,000
Ê100,000toÊ110,000
€110,000 toÊ120,000
Ê120,000toÊ130,000 t-
PensionCosts: 2023 2022
Numberof staffinschemes 31 32
Totalcontr¡butions
Contributions due atyearend
Êt
72,792
2,456

69,180
208

Total Total
2023 2022
Ê e
Netlncome / (Expenditure) for the year(SOFA) 728,467 258,193
This is statedafter charging/(crediting)thefollowing:
Depreciation&Amortisation (Note14a) 58,999
66,077
lnterest Payable
Operating Lease Rentals (seeNote 21 foroutstandingliabilities):
Hire ofPlant,lT&whicles 't2,548 13,293
Hire ofProperty (2022Restated) 31,231 24,483
Auditors'Remuneration:
UKAuditFees 18,800 2'1,845
Feespaidto auditorsforotherservices 2,818 550
Audit Feesoforerseasbranches 20,789 22,177

MovementinFunds
At01/01/23 lncome lnvesfmentExpenditure Transfiers At31l1A23
gains &
(losses)
I Ê€ÊE
UnreSrictedFunds:
GeneralFund 8,508,148 4,989,t35 2,577(4,094,867)(303,999) 9,100,994
Re$rictedFunds:
Translatingthe Scriptures 245,848 313,057 (472,053) 86,852
Publishing the Scriptures
Distributing the Scriptures 443,213 555,345 (3r0,689) (58,478) 629,391
Promoting&Upholdingthe Scriptures
Total Redr¡cted Funds
689,061 895,165
26,763
- (805,272) --lsB/-?B-t
(22,530)
4,233
720,476
DesignatedFunds:
Translatingthe Scriptures I39,692 2,214 (41,667) 41,536
141,775
Publishing the Scriptures
Distributing the Scriptures
54,813 8,385 (rI,992)
(165,4ô1)
11,992
308,949
206,686
Promoting &Upholdingthe Scriptures
TotalDes'gnated Funds 194,505 10,599 (21s,12O) 362,477 348,461
EndowmentFunds:
GoldenThoughtsCalendar Fund 2,783,596 (104,436) 2,679,160
TotalFunds 12,1?5,310 5^S94É99 -1101^S59)-lffirt - 12,849,091

Restricted FundsDetailedAnalvsis
At01101123 lncome lnvestmentExpenditure Transfers A131112/123
gains&
Ê Ê (losses)
ÊÊ
â Ê
AbkhazScriptureFund 1,048 39 1,087
AmharicDistribution&PromotionFund 2,485 (2,485)
Amharic ScriptureFund 1,507 (1,507)
Arabic ScriptureFund 600 6'18 (7e6) 422
Armenian BiblesFund 29,582 (29,582)
BibleTraralation Furd 1,659 (1,65e)
Bibles&NewTestaments Furd 208 (208)
Biblesfor ArmeniaFund 102 (102)
Biblesfor KenyaFund 4,618 (4,618)
Biblesfor PrisonersFund 53,397 4,222 (5,017) 52,602
Biblesfor SchoolsFund
Biblesfor ZimbabweFund 4,029 (4,02s)
BiblesOnlyFund 4,936 9,194 (12,486) 1,644
British SignLarguageFund 834 173 1,007
ChichewaScriptureFund s46 374 (e20)
Children&SchoolsScriptureFund 9,212 9,984 (4,215) 14,981
Chinese Bible TranslationFund 15,287 62,784 (76,386) 1,685
Ch¡nese NTGrants GBSFund 26,793 26,793
ChineseScriptureFund 571 12,573 (13,144)
Dakota Scripture Furd 1,063 39 1,102
DarVGio NewTestamentFund 52,011 1,760 53,771
Dary'Gio OldTestamentFund 26,544 24,101 (50,645)
Dary'GioScriptureFund 11,685 9,230 (6,605) 14,310
Desauri TharuGospelFund 3,333 (3,333)
Desauri TharuNTTranslation Fund1 21 3,106 (3,127)
Desauri TharuNTTranslationFund2 23,619 9,183 (32,802)
Donationsfor GrantsFund 36,470 32,773 (47,127) 22,116
EasternEuropeanScriptureFund
EthiopianOffice ProjectFund
250
81,472
(250) qiz
I
EvangelisticTractsFund 419 15 (40) 394
Farsi ScriptureFund 1,680 2,329 (644) 365
3,
ForeignScripturesFund 473 (473)
French NewTestamentCompletionFund 4,303 (4,303)
FrenchScriptureFund 77 942 (1,01e)
Ghana-BiblesforChildrenFund
Golden Thoughts CalendarsFund
150
435
6
118,115
(56,86e)(58,478) 156
3,203
HausaScriptureFund 284 10 294
HebrewNewTestament TranslationFund 2 1 78,5ô9 (78,56e) 1
HebrewNTinAudioTWR-NLFund 't,169 4,794 (4,488) 1,475
Hebrew ScriptureFund 8,833 2,655 (11,488)
HindiScripturesFund 759 (75e)
llonggo ScriptureFund 1,291 47 1,338
lndianTribalLanguagesFund 18,210 (13,764) 4,446
lsland ScriptureFundI 13,690 216 (6,162) 7,744
Japanese ScriptureFund l5 15
Kabyle Scripture Furd 542 542
Kenya-BiblesforChildrenFund 92 (s2)
Kikamba TranslationFund 2,913 88 (1,058) 1,943

Resfricted Funds Detailed Analvsis(con tinued)
A;t01101123 lncome lnvestmentExpenditure Transferc At31t12i23
gains &
ÊÊÊ€ (losses)
Kisanga ScriptureFund 189 5 (80) 114
Korean ScriptureFund 39 (3e)
LatvianScriptureFund 12,301 453 12,754
LhaowScriptureFund 3,005 109 (2) 3,112
Lisu ScriptureFund 1,004 34 (170) 868
Maori ScriptureFund 15,793 581 16,374
MongolianNewTestament FundI 21,815 (21,815)
MongolianNewTestamentFund2 49,502 (31,445) 18,057
Mozambique ScriptureFund 5,601 461 (550) 5,512
NewTranslation ProjectsFund 12,730 't2,730
NorwegianScriptureFund 1,023 (85) 938
Original LanguagesFund 26,459 974 27,433
Paschimi Kham GospelFund 4,668 4,668
PersianNewTestamentFund 17,913 7,830 25,743
Pokot ScriptureFund 20 (20)
Railway Poster ScriptureFund 9,161 (e,161)
RomanianWLC ScriptureFund 7,000 (7,000)
Russian ScriptureFund 413 (4r 3)
Scripture DisplayFund 26,763 (22,530) 4,233
Scripturesfor Greater TorontoAreaFund 24,880 (777) 24,103
ScripturesforMarketStallsFund 3,044 112 3,'156
ScripturesforMuslimsFund 200 200
Scriptures for Poor CountriesFund 67,647 6,659 (17,1e4) 57,112
Scripturesforthe UKFund 200 (200)
ScripturesforUkrainiansFund 40,273 35,681 (47,5e5) 28,369
Shona ScriptureFund 1,029 (1,02e)
Simte ScriptureFund 239 (23e)
Spanish Bible GrantsBolivia Fund 't5,'t'tI 15,1 18
Spanish Granting & CaniageFund 137,375 (14,e38) 122,437
SpanishNTPPColumbiaConfer. Fund 10,087 (10,087)
Spanish NTPP PrintingFund 9,979 (e,e7e)
Spanish TranslationConference Fund 25,900 (25,900)
Spanish Translation FundFund 2 8,903 (8,e03)
Spanish TranslationWorkFund 11,211 86,847 (98,057) 1
Support forAfricaFund 4,570 168 4,738
Swahili ScriptureFund 994 679 (1,673)
TagalogScriptureFund 1,703 1,628 (3,126) 205
TedimZokam ScriptureFund 212 I 220
ThadouScriptureFund 7,331 281 (1,75e) 5,8s3
Thaiti Maithiili GospelFund 4,668 4,668
TorontoTransit CampaignFund 12,374 13,208 (14,153) 11,429
Translationofthe ScripturesFund 18,347 20,315 (38,644) 18
Turkish ScriptureFund 621 788 (364) 1,045
Ukrainian BibleFund 8,147 8,147
UkrainianScriptureFund 4,795 109 (3,039) 1,865
Vaiphei ScriptureFund
Vietnamese ScriptureFund 483 18 501
Welsh ScriptureFund 776 79 (8) 847
Zmbabwe ScriptureFund 250 250 (s00)
TotalReslricted Funds 689,061 895,165 ßo5,2721 (58,478)720,476

12bDesignatedFundsDetailed Analysis At01l,01123 lncome
lnvestment
Expenditure Transfers At31112123
gains&
t Ê
(losses)
€[ÊÊ
AmharicBible TranslationFund 691 (41,306) 78,840 38,225
AmharicDistributionCentre (5,e30) 5,930
Chichewa ScriptureFund
Dan/Gio ScriptureFund 155 25 180
Donations for GrantsFund 697 (64,627) 102,516 38,586
Farsi ScriptureFund 97,094 97,094
FarsiBibleGrantingFund 3,575 112 3,687
FrenchNTDistributionFund 26,922 625 (20,778) 913 7,682
French ScriptureFund 54,588 2,866 (53,598) 100,'176 104,032
HebrewNewTestament Promotion&Grants 393 21,350 21,743
lndian Tribal LanguagesFund 65 3,558 3,623
Romanian Bible DistributionFund 7,608 (7,608)
Russian BiblesFund 976 36 1,012
SpanishBible PromotionFund (11,ee2) 11,992
Tamil TranslationFund 903 (e03)
Tribal Languages TranslationFund 457 (1,852) 26,687 25,292
Turkish Bible RevisionFund 128 (3,434) 10,378 7,072
Turkish Old TestamentReview Fund 7,092 (7,092)
Ukrainian ScriptureFund 225 I 233
TotalDesignated Funds 194,505 10"599-Æ2ol 362,477 348,461

TherehasbeennorestatementofopeningFund balances lor2023
UnresÍricted Resúricted Designated Endowment
Funds Funds Funds Funds Total
2023 2023 2023 2023 2023
Ê Ê Ê t
Total Fundsat31112122asstated in2022 Financial 8,508,'148689,061194,5052,783,596 12,175,310
Statements
l/l/23Brought Forward adjusÍments:
TotalFundsat111123asstatedin2023 8,508,148 689,061194,5052,783,596 12,175,310
Financial Statements

Freehold Leasehold Leasehold Computer Computer
property
I
property
Ê
Equípment
Ê
equipment
Ê
Library
Ê
TOTAL
I
Gost:
At1January2023 2,920,125 498,857 48,322 31,108 4,954 3,503,366
Additions
NetWrite-off onDisposals*
1,403 612 2,015
Foreign ExchangeAdjustment**
At31 December 2023
1,683
2,921,808
(25,021)
473,836
145
49,870
170
31,990
112
5,066
(22,e11)
3,482,470
Depreciation:
At1January2023 351,856 197,587 43,765 22,444 615,652
Chargefortheyear
Released ondisposal
Foreign Exchange Adjustment
*
At31 Decembe¡ 2023
42,636
4,241
398,733
12,441
(10,025)
200,003
1,458
287
45,510
2,464
263
25,171
58,999
(5,234)
669,417
Netbookvalue:
At31 December 2023 2,523,075 273,833 4,360 6,719 5,066 2,813,053
At 31 December 2022 2,568,269 301,270 4,557 8,664 4,954 2,887,714
NetLoss onDisposalofFixed Assets
NetLoss on ForeignExchange Adjustment (17,677)

Freehold Leasehold Computer
property property Equipment equipment Library Total
Ê s Ê â I
Cost
AtIJanuary2023 2,846,154 22,128 2,868,282
Additions
Disposals
At3lDecember 2023 2,846,154 22,128 2,969,292
Depreciation
At1 January2023 298,456 16,138 314,594
Chargefortheyear 42,637 898 43,535
Released on disposal
Æ3lDecember 2023 341 093 17,036 358,129
Netbookvalue:
At3lDecember 2023 2,505,061 5,092 2,510,I53
At31 December 2022 2,547,698 5,990 2,553,688

FixedAssetInve$ments-Gonsolidated
UnreSricted
Funds
2023
Ê
ReSricted
Funds
2023
Ê
Dedgnated
Funds
2023
Ê€
Endowment

Funds
2023
Total
2023
â
Total
2022
Ê
Marketvalue:
At1January 2023 164,550 1,569,405 1,733,955 2,373,826
Additions 13,915 87,147 101,062 158,668
Disposals
Realised/Unrealisedgains/(losses)
2,577 (27,383)
(104,ßq7
(27,383)
(101,859)
(658,324)
(140,755)
RewluationduetoForeign Exchange (8,003) (8,003) 540
At31December2023 173,039 1,524,732 1,697,772 1,733,955
Divisibleasfollows:
Property
Listed¡n\estments 16,ô02 1,524,733 1,541,334 1,575,287
Short{erm depositsandcashbalances 156,437
173.039
1,524,733 156,437
1,697,772
158,668
1,733,955

FixedAsset lnvesúments-UK
UnresÍricted
Funds
2023t
Reslricted
Funds
2023
c
Dedgnated
Funds
2023
Êt
Endowment

Funds
2023
Total
2023
Ê
Total
2022
Ê
Marketvalue:
At1January 2023 1,569,405 1,569,405 2,360,210
Additions 87,147 87,147
Disposals
Realised/Unrealisedgains/(losses)
(27,383)
(104,436)
(27,383)
(104,436)
(658,324)
(132,481|
At31Decembet2023 1.524,733 _1,524,7ß 1,569,405
Divisibleasfollows:
Property
Listedin\estments
1,524,733 1,524,733 1,569,405
Short{erm depositsandcashbalances 1.524.733 I

Stocks&WorkinProgress
Gonsolidated Consolidated UK UK
2023
2022
2023 2022
tt Ê
Finished Goods
Work inprogress
1,339,809
198,690
1,427,763
9,050
1,538,4991,436,813
846,1221,004,195
't98,690
9,050
1,0&,8121,013,245

Gonsolidated
2023
Ê€
Consolidated
2022
2023
UK
t
UK
Ê
2022
Tradedebtors 426,749 142,577 214,322 43,501
Legacies receirable 1,502,578 324,937 1,502,578 324,937
Amounts duefomo\erseasbranches 147,424 128,860
Other debtors, prepayments&accrued income 150,404 108,261 118,896 62,337
2,079,731 575,775 1,983,220 559,635

Gurrent Assetlnve*ments(lessthan1vea r to maturitv)-Conso lidated
Unresúricted
Funds
2023
€€
ReSricted
Funds
2023
Designated
Funds
2023
Ê€
Endowment

Funds
2023
Total
2023
Ê
Total
2022
Marketvalue:
AtIJanuary 2023 3,368,ô73 1,214,191 4,582,864 3,572,062
Additions 2,831,524 512,920 3,344,443 1,183,290
Disposal Proceeds (3,718,498) (572,684) (4,291,182) (172,488)
Realised/Unrealised gains/(losses)
Rer,aluationduetoForeign Exchange (4,076) (4.076)
At31December2023 2,477,622 1,154.427 3,632,049 4,582,8æ
Divisibleasfollows:
Listed inrestments
Short-term deposits andcashbalances 2,477,622 1,154,427 3,632,049 4,582,864
2,477,622 '1,154,427 3,632,049 4,582,8æ

Current Assetlnvestmentsllessthan1vea r to maturitv) .UK
UnreSricted
Funds
Resúricted
Funds
Designated
Funds
Endowment

Funds
Total Total
2023
Ê
2023
2023
€Ê
2023 2023
Ê
2022
Ê
Marketvalue
At1January 2023 3,328,523 1,214,191 4,542,714 3,395,245
Additions 2,672,223 512,920 3,185,143 1,159,1 13
Disposals (3,710,488) (572,684) (4,283,172) (15,644)
Net unrealisedgains/(losses)
At31December2023 2,290,258 1,154,427 3,444,685 4,542,7't4
Divisibleasfollows:
Listedinrcstments
Short-term deposits andcashbalances 2,290,258 1,154,427 3,444,685 4,542,714
2,290,258 1,154,427 3,444,685 4,542,714

Greditors
Gonsolidated Consolidated UK UK
2023
2022
Ê€
2023
Ê
2022
Trade creditors
Amountsduetoorerseas branches
Other creditors and accruals
Defened lncome
329,325489,061
76,071
24,554
59,265
17,950
283,472
138,018
70,020
24,554
403,689
111,306
44,865
17,950
429,950
566,276
516,064 577,810

Analvsis ofNetAssets
UnreÍricted
Funds
2023
Ê
Redricted
Funds
2023
E
Designated Endowment
Funds
Funds
2023
2023
€Ê
Total
2023
Ê
Total
2022
Ê
Tangible FixedAssets 2,813,053 2,813,053 2,887,714
FixedAsset ln\estments 173,039 1,524,733 1,697,772 1,733,955
Net CunentAssets 6,114,902 720,476348,4611,154,427 8,338,266 7,553,641
NetAssets atthe endoftheyear 9,100,994 ::: 720,476348,461 2,679,160 12,849,091 12,',175,310
Leasinq Commitments-OperatinE& PropertvLeases
2023 2022
Ê
The total future minimumleasepaymentsundernon-cancellable operating leases are payable as fullows:
Operating Leases(Plant,lT& Vehicles):
Withinoneyear
8,540 1l,804
Withintwo to fireyears 23,941 14,761
More thanfiræyears
Property Leases:
Withinoneyear 20,586 7,060
Withintwo to fireyears 78,914
More thanfiwyears

Reconciliation ofNetlncome/ExpendituretoNetCashFlow from OperatinqActivities
2023 2022
Ê
Netlncome/(Expenditure) 728,467 258,193
AdjuSments for:
Depreciation Charges(Note14a)
59,000 65,649
(Gains/Losseson (FixedAsset) lnrestments(Note15a) 101,859 140,755
Dividends, interest and rents fromlnwstments(Note 4) (207,432) (140,450)
Loss/(profit)onDisposal of FixedAssets(Note14a)
(Gains/Losseson Currency Reraluation of FixedAssets(Note14a) (17,677) 40,927
(Gains/Losseson Currency Reraluation of FixedAsset lnrestments(Note15a) 8,003 (540)
Decrease/(lncrease) inStocks(Note16)
Decrease/(lncrease)inDebtors(Note17)
(101,686)
(1,503,956)
(276,047)
(123,428)
lncrease/(Decrease) in Creditors(Note19) (136,326) 301,016
Netcashprovidedby(usedin) operatingactivities (1,069,747) 266,075

complicate the current year'
atthe end.
sNotesto the FinancialSt atements, atements,
the Society

has chosen

toinclude the
sehere
Unrestrlcted Restricted Designated Endowment
Funds Funds Funds Funds Total Total
2022
Ê
2022î 2021
Ê
2022
Ê
2022
C
2021r
2 Donations & Leqacies
Subscriptions 95,005 95,005 51,2'.t6
Donations 1,579,124 zoa,qit 1,787,601 1,182,614
Collections 347,426 4,726 352,152 268,296
Legacies
PartnerFunding
220,483
2,242,038
333,302
546,505
220,483
333,302
2,788,543
1,581,348
541,038
3,624,5't2
life tenancy, The conditionsforrecogn¡tionof this income hav
estimatedvalueof the legacyisÊ37,000.
e not been met and th erefore this l egacy is not inclu ded as inco meinthe accounts . The
3 CharitableActivlties.Distributionof the Scriptures
Sales lncome 1,438,037 9,033 1,447,070 1,262,475
Royalt¡es 34,949 34,949 49,260
1,472,996 9.033 . 1,482,019 1,311,735
4 lnvestment lncome
Listed lnvestments 36 73,233 73,269 70,582
Cash Deposit lnterest 39,038 21,177 2,603 62,818 29,818
Rent & Service Charges 4,363
43,437
94,4f0 2,603 - 4,363
140,450
2,036
102,436
4a Other lncome
4a evce ages
Other lncome
4,363
43,4
37 94,4f0 2,603 - 4,363
140,450
2,036
102,436
Government Grants 8,255 8,255
8,255
17,188
17,188
Unrestricted Restr¡cted Designated Endowment
Funds Funds Funds Funds Total Total
2022 2022 2021 2022 2022 2021
t r Ê I Ê
5 Raisins Funds
Raising CharitableFunds 5,877 5,877 1,354
lnvestment Management 4,039
9,916
14,338

14,338
18,377
24,254
17,958
19,312

3 Notestothe Financial Statemen ts2022(continued) ts2022(continued)
Unrestricted
Restricted
Designated Endowment
Funds Funds Funds Funds Total Total
2022 2022 2021 2022 2022 2021
Ê Ê Ê Ê Ê Ê
6 GharitableActivities
Translatingthe Scriptures
Direct Costs of Translation & RevisionProjects
Oversight of Translation& Revision Projects
225,730
82,615
386,668
43,860

111,442
13,850
723,840
140,325
611,724
109,619
Editorìal Development & Other Activity 203,082
5ll .427
430,528 125,292 203,082
't,o67,247
144,747
866,090
Publishingthe Scriptures
PublicationofScriptures & Scriptureltems
86,435
86,435
- 86,435
86,435

101,278

101,278
Distributing the Scriptures
CostofGoods Sold
Sales Despatch&Carriage
Sales Marketìng&Promotion
Sales Adm¡nistration &Management
Cost of Scriptures Granted
Grants Postage & Carriage
Grants Administration &Management
Displaying the Scriptures Publicly
Distribution Centres
776,473
319,497
28,808
443,039
190,822
33,005
79,001
31,254
39,985
1,941,884

4,115
154,358
20,084

5,273
32,874

10,370
227,074
41,391
a4Ãô
47 550
-
-
-
-
-
-
-
-
-
-
780,588744,457
319,497276,753
28,808
37,338
443,039363,973
386,571369,816
59,248
53,789
84,274128J06
64,128
59,614
50,355
30,550
2,216,5082,064,396
Promotion & Upholding
Promoting & Upholding the Scriptures
630,832
630,832
2,337
2,337
633,169567,428
5o?,4æ
3,'t70,578 659,939 't72,842 4"003359 3"599¡92
1b Movementin Funds
---
N.01101/,22lncome lnvestmentExpenditureTransfersAf.3'/112122
gains &
(losses)
Ê
Ê
ÊÊÊÊ
Unrestricted Funds
GeneralFund
7,911,5753,766,716 (982)(3,000,599) (168,562)8,508,148
Restricted Funds:
TranslatirgtheScriptures 227,184
431,916
(416,526) 3,274 245,848
Publishingthe Scriptures
Distributingthe Scriptures
492,763
240,336
(255,335) (34,643) 443,121
Promoting& Upholdirg theScriptures
Total Restricted Funds
719,947672,252 (ô71,861) (31,369) 688,e69
Designated Funds:
TranslatirgtheScriptures 139,455
2,023
(11,e16) 10,'130 139,692
Publishingthe Scriptures
Distributingthe Scriptures 25,358
580
(160,926) 189,801 54,813
Promoting& Upholditp theScriptures
TotalDesignatedFunds
164,813
2,603
(172,842) I99,931 194,505
EndowmentFunds:
Golden ThoughtsCalendarFund 2,916,075 (132,479) 2,783,596
TotalFunds 4,441,57'l(133,461)(3,845,302)
11,7't2,4',10
12,175,218

Restricted FundsDetailedAnalvsis
At01101l,22 lncome lnvestmentExpenditureTransfersAt31112122
gains &
Ê Ê (losses)
ÊÊÊÊ
AbkhazScriptureFund 1,033 15 1,048
AfricaScriptureFund 580 45 (625)
Amharic Distribution&PromotionFund 4,123 48 (1,686) 2,485
AmharicNT&PsalmsFund 9,920 (e,920)
AmharicScriptureFund 7,800 3,255 (11,055)
Arabic ScriptureFund 600 600
Bible TranslationFund 1,581 (1,581)
BiblesforArmeniaFund 102 102
BiblesforPrisonersFund 48,932 6,176 (1,711) 53,397
BiblesforSctroolsFund
Biblesfor ZimbabweFund 4,029 4,029
BiblesOnlyFund 14 19,121 (14,199) 4,936
Bibles Outside UKFund 625 (625)
Bibles, NTs&GospelstoNigeriaFund 1,057 4,850 (5,907)
British Sign Language 850 (16) 834
ChichewaScriptureFund 5,116 1,920 (6,4e0) 546
Children & SchoolsScriptureFund 5,096 10,072 (5,e56) 9,212
Chinese Bible TranslationFund 13,176 104,022 (101,911) 15,287
ChineseScriptureFund 4,090 7,762 (11,2811 571
Dakota ScriptureFund 1,048 15 1,063
DarVGio OldTestamentFund 26,544 26,544
Dary'Gio NewTestament Furd 51,383 628 52,011
Dary'GioScriptureFund 1,517 13,966 (6,483) 2,685 11,685
Desauri TharuNTTranslation Fund1 21 21
Desauri TharuNTTranslation Fund2 30,980 (7,361) 23,619
Donationsfor GrantsFund 46,924 12,632 (23,086) 36,470
Eastern EuropeanScriptureFund 250 (250)
English BiblesFurd 125 (125)
Ethiopian DistributionCentreFund zàz
2,
(2,282)
Evargelistic TractsFund 448 6 (35) 419
Farsi ScriptureFund 530 2,992 (2,842) 1,680
Foreign Language BiblesFund 700 (700)
ForeignScripturesFund 473 (473)
French NewTestamentCompletionFund 3,000 1,303 4,303
FrenchScriptureFund 752 (675) 77
Ghana-BiblesforChildrenFund 150 150
Golden Thoughts CalendarsFund 157 98,4't0 (50,470)(47,662) 435
HausaScriptureFund 284 284
Hebrew NewTestamentTranslationFund 77,386 (77,386)
Hebrew NTinAudioTWR-NLFund 4,870 (3,701 ) 1,169
HebrewScriptureFund 8,344 2,778 (2,28e) 8,833
HindiScripturesFund 210 3,186 (3,3e6)
llonggoScriptureFund 't,272 19 1,291
lslardScriptureFund1 13,928 1,413 (1,651) 13,690
lsland Scripture Fund2 1 (1)
JapaneseScriptureFund 15 15

ResúrictedFunds Detailed Analvsis(cont inued) inued)
A101101122 lncome lnvesfmentÉ<penditureTransfers Al3'll'12i22
gains &
Ê (losses)
ÊÊÊÊ
Kalenjin ScriptureFund 2,416 (2,41_6)
Kenya - BiblesforChildrenFund 92 92
Kikamba TranslationFund 4,988 57 (2,132) 2,913
Kisanga ScriptureFund 250 (61) 189
LatvianScriptureFund 12,124 177 12,301
LegacyforGrantsFund 1 (1)
Lhaow ScriptureFund 2,960 45 3,005
Lisu ScriptureFund 990 14 1,004
Madagascar ScriptureFund
Maori ScriptureFund I 5,566 227 15,793
MongolianNewTestamentFund 20,162 294 1,359 21,815
MongolianOldTestamentFund 72,371 7,582 (30,451) 49,502
Mozambique ScriptureFund 5,520 81 5,601
NorwegianScriptureFund 767 (767)
Original LanguagesFund 26,078 381 26,459
PersianNewTestamentFund 12,23s 5,680 17,913
Pokot ScriptureFund 117 (117)
Railway Poster ScriptureFund 33,908 1,146 (25,8e3) 9,161
RomanianScriptureFund 47 (47)
RomanianWLC ScriptureFund 7,000 (7,000)
Russian ScriptureFund 913 71 (e84)
ScripturesforArmed ForcesFund 197 (1e7)
Scripturesfor Greater TorontoAreaFund 23,502 1,378 24,880
ScripturesfortheUK 175 (r75)
Scriptures for MarketStallsFund 3,000 44 3,044
Scriptures forPoorCountriesFund 62,560 8,863 (3,776) 67,647
Scripturesfor Ukrainians 40,550 (277) 40,273
Shona BibleFund 57,971 (57,971)
Shona ScriptureFund 1,102 65 (138) 1,029
SpanishNTPPColombiaConfer.Fund 9,942 145 10,087
Spanish NTPP PrintingFund 16,883 195 (7,oee) 9,979
Spanish Translation ConferenceFund 25,528 373 25,901
Spanish TranslationFund 1 0,135 3,811 (13,e46)
Spanish TranslationWorkFund 27,269 125,621 (141,679) 11,211
Support forAficaFund 4,504 66 4,570
Swahili ScriptureFund 3,289 (2,2s5) 994
TagalogScriptureFund 439 1,259 (584) 589 1,703
TedimZokam ScriptureFund 388 (176) 212
ThadouScriptureFund 7,356 106 (131) 7,331
TorontoTransit CampaignFund 6,381 686 (7,712) 13,019 12,374
Translationofthe ScripturesFund
Turkish ScriptureFund
15,213
612
13,616
I
(10,482) 18,347
621
UkrainianScriptureFund 2,926 4,083 (2,214) 4,795
Vaiphei ScriptureFund 201 356 (557)
Vietnamese ScriptureFund 476 7 483
Welsh ScriptureFund 952 13 (18e) 776
Zmbabwe ScriptureFund 250 250
TotalRestricted Funds 720,039 674,668 (674,2771_(3r!9Ð_ 689,061

3
Notesto the FinancialStatemen
ts2022(contin uedl
l2bDesiqnatedFundsDetailedAnalvsis
Al0'1101122 lncome lnvestmentExpenditureTransfers Áú31l12t2?
gains &
Ê Ê (losses)
ÊÊÊÊ
Amharic Bible TranslationFund (4r,064)
41,064
ChichewaScripture Furd
Chinese Bible TranslationFund
DorutionsforGrantsFund (38,146) 38,146
FarsiScriptureFund 95,697 1,397 97,094
French NT DistributionFund 26,534 388 26,922
FrenchScriptureFund 24,556 580 (50,281) 79,733 54,588
Hebrew NewTestamentTranslationFund (30,858) 30,858
lndianTribalLanguagesFund
lslandScriptureFund
KikambaTra¡slationFund
MozambiqueScriptureFund
Romanian Bible DistributionFund 16,262 173 (8,827) 7,608
Russian BiblesFund 962 14 s76
Shona BibleFund 577 (577)
TagalogScriptureFund
Turkish OldTestamentReviewFund 51 (3,089) 10,130 7,092
UkrainianScriptureFund 225 225
TotalDesignated Funds 164,813 2.603 (172,8421 199,931 194,505

Current Asset lnvestments(less than1vear tomaturitv) - Consolid ated
[Jnrestricted
Funds
Restr¡cted
Funds
Designated
Funds
Endowment

Funds
Total Total
2022
2022 2022
ÊÊ
2022 2022
Ê
2021
r
Marketvalue:
At1January2022
Additions
3,012,519
528,642
559,543
654,648
3,572,062
1,183,290
2,070,648
2,149,885
DisposalProceeds (172,488) (172,488) (639,604)
Realised/Unrealisedgains/(losses)
Revaluation duetoForeignExchange
(8,867)
At3lDecember 2022 1,214,191 4,582,864 062
Divisibleasfollows:
Listedinvestments
Short-term deposits and cashbalances
3,368,673 4,191
1,214,191
4,582,864
4,582,864
3,572,062

GurrentAsset lnvestments(lessthan1vear tomaturitv) -UK
Unrestricted Restricted Designated Endowment
Funds Funds Funds Funds Total Total
2022 2022 2022 2022 2022 2021
E Ê Ê E Ê
Marketvalue
At1January2022
Additions
2,839,702
504,465
559,543
654,648
3,399,245
1,159,113
2,070,648
r,959,61r
Disposals (15,644) (15,644) (631,014)
Net unrealisedgainsi(losses)
At31 December 2022 3, '1.214.191 4,542,7',l4 3,399.245
Divisibleasfollows:
Listedinvestments
Short-term deposits and cashbalances
3,328,523 1,214,191 4,542,714 3,399,245
3,328,523 1,214,',191 4,542,714 3,399,245

AnalvsisofNetAssets
Unrestricted
Funds
ReSricted
Funds
Designated Endowment
Funds
Funds
Total Total
2022
Ê
2022
E
2022
2022
€€
2022
Ê
2021
Tangible FixedAssets
FixedAssetln\,estments
Net CunentAssets
Net Assetsatthe endoftheYear
2,887,714
164,550
5,455,884
8,508,'148
oag,o6r,l,rl:lÎ?,i8?
689.061194,50s2,783,596
2,887,714
1,733,955
7,553,641
12,175,310
2,910,103
2,373,826
6,428,573
1't,712,502