2022-12-31-accounts

			Unrestricted	Restricted	Total	Total
		Notes	Funds	Funds	2022	2021
			6	6	8	6
Income and Expenditure
Income and Endowments		from:
Donations and legacies			74,360		74,360	140,073
Charitable activities			1,916,625		1,916,625	1,717,347
Other trading activities			39,410		39,410	43,358
Investments			232		232	136
Total			2,030,627		2,030,627	1,900.915
Expenditure on:
Raising funds			46,171		46,171	55,489
Charitable activities			1,548,528		1,548,528	1,741,800
Total		5	1,594,699		1,594,699	1,797,289
Net movement in	funds		435,929		435,929	103,626
Reconciliation of	funds:
Total funds brought	forward		3.659,414		3,659.414	3.555,788
Total funds carried	forward		4.095,343		4,095.343	3,659,414

				Notes	2022		2021
Cash flows from operating activities:
Net cash provided by (used in) operating		activities		A	(22,202)		71,954
Cash flows from investing activities:
Dividends, interest and rents from investments					232		136
Purchase of property, plant and equipment							(79,090)
Purchase of intangible assets					(1,061)
Net cash provided by (used in) investmg	activities				(828)		(78,954)
Change in cash and cash equivalents in the period					(23,030)		(7,000)
Cash and cash equivalents at the beginning		ofthe period			715,798		722,798
Cash and cash equivalents at the end of	the period				692,768		716,798
A. Reconciliation of net income/(expenditure)			to net	cash flow	from operating	activities
Net income/(expenditure) for the reporting		period			435.929		103,626
Adjustments for.
Depreciation charges					14.936		17,477
Amortisation charges					1.284		1.151
Dividends, interest and rents from investments					(232)		(136)
Loss/(profit) on the sale offixed assets
(Increase)/decrease in stocks					(116.276)		263,317
(Increase)/decrease in debtors					(311.361)		(267,531)
Increase/(decrease) in creditors					(46.481)		(45,949)
Net cash proficed by (used in) operating	activities				(22,202)		71,954
Analysis ofchanges in net debt
				At start of			At end of
				year	Cash Flows		year
Cash				715,798	(23.030)		692,768
Total

3	Income from other	tra	din	g act	ivi	ties	an	d inv	estments
										Unrestricted			Restricted	Total	Total
											Funds		Funds	2022	2021
	Sales of health foods											32,540		32,540	35,318
	Other income											6,870		6,870	8,040
												39,410		39,410	43,358
	Bank interest											232		232	136
4	Resources expended		on	charitable			activities
										Unrestricted			Restricted	Total	Total
											Funds		Funds	2022	2021
												6	f		6
	Production and distribution			of books							1,378,411			1,378,411	1,373,096
	Grants to related charities
	Supportcosts										160,084			160,084	355,771
											1,538,495			1,538.495	1.728,867
5	Analysis ofresources		expended
	by expenditure type							Staff						Total	Total
								Costs			Other		Depreciation	2022	2021
									6					9	6
	Cost ofgenerating	voluntary			income
	Advertising and publicity											12,553		12,553	22,320
	Fundraising trading:	cost ofgoods				sold						33,617		33,617	33,169
	Charitable activities
	Grants to related charities
	Production and distribution Support costs			of books				524.648 161.379		'	853,763 '. ''- (17.515)'		16.220	1,378,411 . 160.084	1.373,096 355,771
	Governance costs											10,033		10.033	12,933
								686.027			892,452		16.220	1,594,699	1.797,289
	Support costs have been allocated					on	the	basis	of staff	tirnings		incurred.
	Included within total expenditure:													Total	Total
														2022	2021
	Auditor' remuneration													10,033	12,933
	Pension costs													61,446	55,318

Staff Costs
	2022	2021
Staff costs consist of:	E
Salaries	549,871	530,749
Social secunty costs	49.801	45,590
Pension costs	61,446	55,318
Travel expenses	21.344	6,666
Other staff expenses	3.564	1,944
	686,027	640,266

Tangible Fixed Assets
	Freehold	Fixtures and
	property	Equipment	Total
	E	E	E
Cost
At 1 January 2022	402,417	318,496	720,913
Additions
Dtsposals
At 31 December 2022	402,417	318,496	720,913
Depreciation
At 1 January 2022	62,036	257,599	319,635
Charge for the period	1,800	13,136	14,936
Eliminated on disposal
At 31 December 2022	63,836	270,735	334,571
Net Book Value
At 31 December 2022	338,581	47,761	386,342
At 31 December 2021	340,381	60,896	401,278

8	Intangible Fixed Assets
		Website
		Costs	Total
	Cost
	At 1 January 2022	6,906		6,906
	Additions	1,061		1,061
	As 31 December 2022	7,967		7,967
	Amortisation
	At 1 January 2022	2,302		2,302
	Charge for the period	1,284		1,284
	At 31 December 2022	3,586		3,586
	Net Book Value
	At 31 December 2022	4,381		4,381
	At 31 December 2021	4,604		4,604
9	Fixed Asset Investments
	Cost
	At 1 January 2022 and 31 December 2022
	Net book value
	At 31 December 2022
	At 31 December 2021

		Company	Company			Princ	ipa I Activity	Capital and	Profit (Loss)
								reserves	for year
								2022	2022
								E	E
	House of Natural		Food	Limited			Retail	(3,168)
10	Debtors
								2022	2021
								E	E
	Amounts	due after more than				one year:
	Trade debtors							834,455	834,465
	Amounts	due within one year:
	Trade debtors							1,169,173	852,267
	Grants receivable							17,801	23,606
	Amounts	due from subsidiary			undertakings			8,443	8,566
	Other debtors							7,689	7,224
	Prepaid expenses							14,000	14,083
								2,051,571	1,740,211
11	Creditors
								2022	2021
								E	E
	Amounts	falling	due within one year:
	Trade creditors							425,562	469,110
	Amounts	due to parent		charity				12,000	12,000
	Other taxes and social			secunty	costs			9,911	11,567
	Accrued	expenses	and	deferred		income		71,632	58,500
	Other amounts payable							28,331	30,740
								547,436	581,917
	Amounts	falling	due after one			year:
	Amounts	due to parent		charity				120,757	132,757
12	Share capital
								2022	2021
								E	E
	Allotted,	called up	and	fully paid
	1.066 Ordinary shares			ofE1each				1,066	1,066

13	Funds analysis				Balance at								Balance at
					1 January	Movement			in Resources				31 December
					2022	Incoming		Outgoing		Transfers			2022
					F.	6			6				6
	Unrestricted funds
	Designated funds
	Property fund				407,268				(16,220)				391.048
	Future bad debts				647,000								647.000
	Property maintenance				553,532								553,532
	Transitional	pension
	assistance				44,604				(3,998)				40,606
	Exchange fluctuation				386,448						(158,870)		227,578
					2,038,852				(20,218)		(158,870)		1.859.765
	General funds
	General fund				1,620,562	2,030,627		(1,574,481)			158,870		2.235,578
	Share capital				1,066								1,066
					1,621,628	2,030,627		(1,574,481)			158,870		2.236,644
	Total unrestricted	funds			3,660,480	2,030.627		(1,594,699)					4.096,409
	Totalfunds				3,660,480	2,030,627		(1,594,699)					4,096,409
14	Ultimate Controlling		Party
	The parent chanty	is British Umon Conference				of Seventh-day		Adventists (BUC),			Stanborough		Park,
	Garston, Wafford,	Herts,		WD24 9JZ, by virtue		of its owning	the	whole of the		company's		share	capital.
15	Related Party Transactions
											2022		2021
									BUC		Total		Total
	Goods sold to related		party						101,134		101,134		454,831
	Goods purchased	from related			party
	Amounts owed to	related		party					132,757		132,757		203,125
									233891		233891		657956