Ch•rlty R•gl•tr4tlon No. 236411 Company R•glotr•tlon No. 00438960 (England and Walm) UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN (A company limitsd by guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENT8 FOR THE YEAR ENDED 31 MARCH 2025 UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN LEGAL AND ADMINISTRATIVE INFORMATION Mr P R Kle>ryTr Mi P T Mapktoft MrTFT Mrs N Sandov81 Mrs R Pathrt))d 235411 {app￿rt¢d 25 Mafch 2025) Ch•flty numb•r Comp*ny ftumb•r 00438 Prlnclp•l *ddm• Unit 10, Lake End C￿t Taplow Rood TAPLOW SL6¢ R•uhlK•d ollk• Urnt 10. Lake End Court Taplow Rs)ad TAPLOW SL6 OJQ Ind•p•nd•n¢ •x•mln•r Craulutd Hale Audit Servi￿ CIO CraufuT(l Hale Group GI￿nd Floor, knna C￿rt MAIDENHEhD SLO 8QZ B•nk•r• HSBC Bank PIC 35 High Street MAIDENHEAD SL6 1JQ UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN CONTENTS P•g• Tnmtees, rep Indepw¥Jent ex￿￿1*$ rewl Statement ol finvKial a(*vib08 Notes to the finwKi81 *8twnonts 7-18 UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 AIARCH 2025 trustees ryesont tr￿1r and finw¢Tral $18temeth for the yow ended 31 March 2025. Tr* ffinanci* sLitements have been prepared in accordarKe the accounlww policies 8el out in note 1 to the rirwnL4al stalcFnBnts atKI Euwnply wilh the Gharrtys Memora￿1￿￿ Arb'ckns of Association. the CLNllPWiVS Aca 2006 and 'Accounbng and Rworbng by Char￿e$. Ststement of Reu)mmended Practscfr" apF4Ica￿& lo chantses sKewng their &xourts in aCC￿d￿ wth the Fin￿￿ Re[￿ *icable in Ihe UK oTh3 Republ of Irew IFRS 1021 Obl•ciivM •nd aciMII•¥ The Chanty's objects 8nd actthty ¢(M)tin￿ lo l)• Ih•t ol w OdU¢ati(m￿ ￿￿trIu110n ¢j9v￿￿o 10 te8th.ng tho wncipbas ol Chri8banity and thé apFlickni of th0￿ wiMaple8 to 8¥¢ryday life And affan. ThB tru*ees have pahj du8 rB9ar(I to guidarKe hsued ty the Chamy In detrJln9 what a￿¥￿e$ Chonty Jhouhj urtrJ•rtake. The Trust•es thisur• that the activit￿5 undertaken are in line Vdith lh8 tharita￿e ctyctrv•8 of Unty Schocl of Christsanty, and in dolng $0 are 58tssfied that Unty SdThl of Chrith"anty's aclNits"es meet Ihe re￿rernerrt5 M dgrrKThtstyng public benefft The contmue to be.. . Prowsion ol Siknt Unity pr•y6r Unè . Tho conduct of me•tirKJ8lservic*s . Th• ￿￿jU￿.0n and distn"bubon of the D•'ty Vknrd . Teachiry . Th• diStn'txrt￿ of booklets and twks related to the Chw'ty's pww)se Aehl•¥•m•nts •nd p•rforni•n¢• The Chwty nas coniinL*a me prow*on of m8 sJ*ni uniiy pfoyer 8UIWI lirn. a￿1nDuled trK* Dwty v¥tya a d8rtak•n rfjtr•atS s￿11￿￿"n9 s••won$, The Charlty ielles on onwng ¢Jo￿tIonS trcffl tt8 dw8. ￿ 8UPFQn 18 value¢, 8nU oThr a(Xlvlts8 ouulned abo￿. Tho Charty Organis￿ r•treat8 and ￿￿oduceS the Daity Ihbrd Publica￿on to raise lunds. Th• dlll•r•ne• th• Charfty'* p•rfonTMne• during the yearh•s mode to the ben•fici•ries ol th• Charity The LEnefKiarie5 01 the Ch￿tty are m95e meml)w5 of Ihe putAIc ihal 8tterKI andlor use Ihe Vart0￿ splrtlual lurK*'ons listed in the acts'vth'es atty￿e. The Chafty's continued suc￿8￿11 PfOVl8th of the58 serv¢ce8 has an￿ed that th¢ benefiu•ries have rowved spiritual 8upFth and attendant benefits. Thi8 has been ConfiM￿d in Iha stream of lettern and telefv￿ calls ol supiMNt arKI gfalrtude received. Our 5uccessfvl finonu# performance der soriety has benefitted by the benefia8rn wntual xlace &KI thoreby tdng bthr &dju5ted to and haw'or wth'n tr*ir COMMUr￿titt. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN TRUSTEES. REPORT (INCLUDING DIREGTORS. REPORT) (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Fln*fftci*l r•vi•w Tr* d)anty conts.nued to meel all its comm11me￿5. held more day Mmww¥ and reirnats ar￿ sUPV CO￿braI￿ Oay. Spirrtual Educatiw and Enrichment cla8s6s arè tontinuing to prove very SLttes$fiJl ￿th a gnth(ant number of our sfvdcnts from AfrKa. Our ,￿rtu•1 Unity upproach. continue• to Pro￿ ¥u¢c¢$sfvl f tethry arwj JOfv*es,' L¥Jr Dally ¥ltytt sesglorro day are prowng parwwty wcc688hA. 0¥ofall, OLW lunds movwient wa8 a los$ of £5.122. Ho*Yvw, £899 of tr¥# due to depreLyation leavry our cash loss a5 £4,223. £2,938 of th15 was c¢Ca￿Oned by the exceptscmwl cost ol secwm the 8eMces ol 8 rxofessicffial Data Prolédw Officor 8ft8r a Wonti81 data br88ch ty our IT r*ovidof Th•r• i* rn wdenc8 that an aclual data breach occurrèd but is al80 required ￿ to lo mo81 ol d*nts with 8 furttr*r •KePt￿al cost of 8evwd huTrJred pourth. a150 twht an a(trjrt￿al laptop at £1,5￿. So, our cash Ilow wthoui Ihese thms VKthJ have been 4 gwn albert very small. l￿d a large legacy of just over £28K and D￿attonS and Cift3 by ovw £800. 11 its the Gharity's ￿eW bhat Ik)w was aThJ ¥ft h￿8 a r*t Gaah Of •wnwt £1540K. remain thnanualty %)uM. The prcsonl lovel ol furding i• odwato to Jupport lh• ol now In ¢Wat￿)n for the madiwn term and the uustees cMsiaer Th fin8na.ai po$D"￿ of Ine Ghanty 10 bè saiistrdclory. The general reserve ha$ docreased sts'ghtty from £982.287 in 2024 to £987.409 in 2025. Our tree unrestn.ctsd reseThe8 li.6. the Unrestr￿le￿ resfjfve 1888 fix•a a88etsl Itvd de(xeased to £639,196 12024.. £644.9281 as **ll as artual Cash In bank of £639,73912024.' £47,204) The trusteès have rewewed the foquir•m•nts ol the r88ef¥e rAAicy and have conelud•d th8t Ihr•o mMth$ opw#ts"ng cost8 ol around £40,000 *# tho minimum r•swv• that is rwuir•*. Th• ojffant fèWW• ¢ftho is ab)ve the required l•¥el. Av•H•blllty andJdqquKy of aM•ts ol M¢h ol lh• lunds ThÈ Board of Twsl8•8 arè 8ati8fi8d thgt th• eharty• 889018 Sn •8ch fijvj *(• availa￿ aThJ ad•wat• to fulfil ils in respect of lund. TM Iruslees have as8e88ed the maFx nskts Io f*thkh Itk• ch￿'ty 15 eXF￿￿ed. WKI •ro 8atisfiod thal iy8tem8 w• In ace to mttsgale exposwe to the major nsk8. UNrrY SCHOOL OF CHRISTIANITY OF GREAT BRrrAIN TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI {coKnNUED) FOR THE YE4R ENDED 31 AIARCH 2025 trTFThtyp• UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN I r•rKJt to t￿ lrnsttss M my 0X￿$not1¢jn of Iho fin•n¢i4 8t81gm8nts of Unity School ol Chri¥tsaThty ol Gr•al Brbt•in Charity) ts th¢ y¢ar ended 31 March 2025. R•sponslblll¢los IM¥1¥ ol rwrt As the twst•o$ of tho Ch4nty18nd also Its thrécaLYS for ol ecrfnpony 14wl. Y￿ are r•wsth for tho prworatw of fi￿n￿OIs￿l￿nerrt3 In acoydm rewlrwnwrtB of ts C￿P￿￿￿O Acl 2(Th. HWTWJ •atisf￿d fflys¥if Ihjl the of the charity not to ￿ audrtod urKlgr Part 16 of Ihe Companies Act 2rth and are digible lor K*Jepwthnl examinatson. I rerort in respect ol my examinthon ol the Chaty$ finawal statemenls caffied wl under 145 of Ihe Charities Act 2011. In wyirvj oul my ex•M1natK￿ I h•v? lo11ty￿￿ lh• DiT•Gtion$ glv•n ty ￿ Charity Commimion und•r ry•Glim 14515Xb} d th• ChariliosAd 2011. Ind•p•nd•nt •xamln•rfs stst•m•nt I have Corn￿eted my examinats'on. I cc¥thrm that rn m*lers have C￿ lo my attontion in ryxww*on *lth lh• examinat￿ gNing me cause lo telieve that in any mat￿la1 respect.. counting r•G(Kth kopt in r•ip•LI ol the Chaiity a8 f•quit*J by J•Gtion 386 of t￿ Cownwi•8 Act 20(￿. th? ffinanc￿ st•t¢m¢nts do nol •cc¢Yd Ihw rocryd¥.' or the finawAal statements do not comply the accounttng requirements of section of the Comranies Act 2006 other than any rnquirement that ihe fimncI￿ statement6 give a true and lair vithv, vthich is not matter ¢￿Sidered 8$ of an independent examinatty￿.. LV finanoal $tal•ments have not been pl￿r0d in accordar￿a with thè methods and windpl88 of the Statement of Reo)mmended Practice for x£c￿nting and rewtiThJ by charities apw'¢able to chariti kyepanng their linanoal slatements In accNdvrte vth the FThnC￿ Rep￿r0 Starthro appI￿￿e in the UK and Re￿￿le ol Ireland IFRS 102). I have M (x)nCe￿ ttr￿ have come aGr08s no oth¢r matters in (X)nn￿￿on wilh the ¢xaminab¢m to Vltsth ¥il¥iil]wi ¥lwukl tx in Uii5 I•JFJUVt iih lo wioble a piupBr urKlw¥t¥rKJing of the statvmenl¥ tg bo 180(**d. Pwl Fagan FCCA lor on iK*1￿f of Craufvrd H*• Audlt ServKe8 Limrted CIO Craulurd Hale Gn)up Grouna Fboor, Arena MAIDENHEAD 8QZ UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•slrtct•d R•strkt•d funds funds 2025 2025 Total 2[124 Nots• D￿alK￿lS legara Chsril8bb• 8etivibes In¥e*mwrt¥ 97,388 27.862 12.687 97.388 27.662 12,887 96,284 31,096 9.790 Totsl Incom• 137.737 137.737 137,170 R8151ng funds Charitat4e acti¥itss 17.671 125.188 17,671 125,188 18,981 120,911 Tol•l r•¥ourc•• •xpend•d 142.859 142,859 137.892 N•t In fund• (5,1221 15,1221 (7221 balwKes at 1 April 2024 987.409 1,431 988,840 989, Funa oathncm ai 31 Ma￿h 2026 9JZ,287 1,431 983,718 980,840 The #t•t¢mert of fi￿n¢la1 athilaes Indudes all pn6 and loeqe8 r•cO9nTr￿d in tm yaar. The statem￿ of financkgl aclivrfies Indud•¥ all wns and in the year. AM wKome arKI exI￿th iknive from eontiwng ac1[wt￿s. The statem￿ ol finonaal acb¥fOes dryo comrAie8 wth the reqLur•m￿￿ fcf an Incomo xcfx under ￿ Ctynpan￿Arl 21Th. UNrrY SCHOOL OF CHRISTIANITY OF GREAT BRrrAIN AS AT 31 W4RCH 2025 11 Jia.c*1 341483 14 Is 1,422 1h22 64720¢ 648.1SO 16 (7.519) 18.944) 640.831 988.845 1.431 1.431 7.344 987.4( .71A UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Acct)ufitlng pollcl•• Charfty Infornmtlon Sch(MX of cnri8llarMty of Gr￿ 8rNn M a wwate rJJmDany hmrtèd by guarantee. In thè e￿nI d th• Chanty bthny wo￿0 up, the li8ts.lty in resF*d of the guarantee 1$ hmiled lo £1 par member of the chwity. The ch8nty ia incorporatod in England arKI IAèl•s. The r¢gi8terod offKo Is Unlt 10, Lak• E￿$ Cwt. Tapbw Ro*d. TAPLOW, SL8 OJQ. c¥)nwtenty thrcwhout Its yw and the prncedlng y¢•r. 1.1 A¢¢ounllng conv•nllon The financial #tstements have boen prepwod in wilh Chwitfj Memoranduwn knide5 gl tho Companies Act 20￿ and 'Acr))unling aThJ Rep)rtbng ty Charibes." Stslemenl ol Rec¢ynm•Tried Prtictice" apP￿.¢0t10 to c*arthes yeparing Ihw"r acc￿1￿8 In accordaiKe wrth the Finano•l R•wbn9 Starrflwd appl￿th in UK Rewbtic of Irel•rnl (FRS 1021. Tr• Chanty li a l>ui*c Benèfft Enuty •# d•ffirnd by FRS 102. Th• Charity tsken r•Jvantage of ts F￿NIS1or￿a in tm SORP ts cha11t￿ applylrKJ FRS 102 Update B￿￿1 1 not to pr•p•r• 8 Stqt•m•nt of e38h Fkxw. The financlal ststemw)ts •rn wepared in sterling. IAthKh M tho lurttioMI ￿rrencY ol Chanty. Moi in Ima• fin￿1#1 *olew*nts arn rourthd lo I￿ nearest £. stsiemgnts nave Deen preparea unaer ThstiJn* C&Thents￿. mtrjffied to 1rd￿Je inve•tmont prop•rtm at I￿r v4uo. Tho pn"nc4p•I accountw¥ p)IK48• ath)pt¢d •r• sot wt bd(h¥. 1.2 Golng conc•rn In p[epaT￿￿j the flrwKlal S￿leMeM5, Ihe Irusiees nave consthrea ol Ihe chanty lo continue as going concem and are aCtiv￿Y monitoring th& finanoal ccffldrtion, I￿uKI￿ and chan"table opefabon$ to inlo Iheir deu"w)s. Tho chty made a dgfiDt yow wldéd 31 March 2025 of £5,122 (2024.. £7221 WKI at th• th••t dattr had net ￿rrent 898etA of E840.631 {2024.. L846.3621 •nd not as8ets 01 £983.722 (2024.. £988,845). Thè trusio0s ha￿ re¥ie**d the lalesl finarK¢d w)f0m￿tiOn and prepared cath toreca8ts identfying all kTr￿ ¢Ontra￿ cash ¢c¥nmi¢m4)nts for a wiod indudiry tht t￿￿￿e m￿th¥ ITUni Ilw ¢J6te of approval or Ihe siaiements ana C¥xnpareO IIMS to ojrrenl cash holth'ngs. Cash al bank at the balance date was £839,73912024.' £647,204) wlmch is mNo Ihan ad&4Uate to cowr tho d)•rtty'8 oxFw￿l1Ure oier Ihe next 12 m￿th8, to continue in the for•s•ea￿t fiknjre. fi¢ant doubt UFK)n the thaiity'3 akn'lity lo ￿[111[￿￿ going IXJn¢xm an¢J thereftKe the uu*ees rt rem￿n$ arwowiato to propwe the statomorrts on gowvJ concem b￿.3. 1.3 Ch•rttabl• lund8 un￿1n￿d fund& ar¢ 8¥a4alk l(¥ uae al ith¥(Jvtiuii gl in fun*￿1￿ of Imr chgriiaf4e otyectsves. Re•trKted furrtl# ar8 Bubiect to 8pecfft by th)nors as to thay mgy be used. The wrp)ses ar#J ol lh• r￿trict￿d funds are eet out in the r￿¢¢$ lo Ihc finoneial statornents. The co*$ of r•i*ng and athnini•leiity thaigsd agaln* Th ¥I8&nc fiJrKI. TM alm ana use reBtrKtea set txrt in rK)te 10. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO TME FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 A¢countlng pollcl•• IContlnu•d} 1.4 Inv)mlng r•8ourc 1￿me Is recooNsed ¥•fièn the Cha￿ty 18 knoaly entitled to it after performartt condltlons b8 met, the amounts e•n bo mea$ured rdiably, and rt is probab￿ Ihol income wll be recthved. ol ￿ donatiun, y￿e3￿ ￿[f￿rnance condllkms require aeferr* of me amouni. IrKome w recoveratye In r•l•b￿ to dNth'orr6 reca¥*l ￿dèr GfftAMI or d•od$ of ¢oY8nwrt is rwry'sed at lh8 of ¢Jona Lew'es are fee4)w"s¢4 M receipt of Othe￿118• il thè Chwity Iws been r￿lIf¢ed of an impth￿n9 diStri￿rtffi, the •mounl 1$ knoffli. WKI receipt is exp￿1¢0. If Ihe amount i• kn24Yn, the is tsEatsd contsngent asset. 1.6 Exp•ndltur• and Irr•cov•r•bl• VAT Expenditure ia recognis¢d ¢fi￿ thorn i• a ￿)nstruc1￿￿ obh'g8li￿ to makts a ￿Ymen1 lo a thi￿ P￿]y, proDatHe sewemeni Mil De required and Ihe amount ol obkgatlon can be rella￿Y measirnl. Exp•rnlilure 18 das&fiod under the follwng ath.vity héading$." cost of raiwnq fund8 indudiNJ 811 eXpW￿re If￿￿rred by the Ltharity lo raise fw#Js fof its charilat4e rp)s• Expendrtur• M ctwrtable activibes Ir￿ude$ all o)sts incurred by the &￿[rtY in furt1￿￿j its charrtaèle a¥n, I￿lu￿ng supp)rt costs and eNl$ rolaty.ro to the govern￿ of the chanty. AJI costs are alIc￿e•t*4••n the *1• oc•eds and the cal￿n9 value ol the a&￿t, and is T8￿)9￿8•d in the statement ol finanu81 activities. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl•s IConllnu•dl 1.7 Impalmwnt ol fix•d auets eacn rep)rting end dale. thè Chanty reviews the c4nwno #m(Mmts t)f its tsngiNe assets to dotormine tthr there is any indicab'on that those assels have suffered an impwmièrt loss. If any sueh iTrJ¢ation •￿sts, tho of the al￿ is e8ts'mated in (Yd•r to det•mine the exlenl of th• imp4Th￿ loss Irf any). 1.8 3tocks Stocks are tht•d at IrM*r of co8t and es¢wn*d selllng ￿lee. IlwnJ hdd at rK+ or rKfflin Net realisable vahthg i* tho estimatsd ￿knng lass au estimated ¢08t• d c(¥nWTh and cosls to b• I￿￿d In m8rt•ting, •elUrKJ di¥thbution. 1.9 C•8h *nd M*h •qulv•hnts Caih and caeh ew1¥al￿ts represents ¢ish in hand déposrt8 at c•M ¥Ath ba￿. 1.10 Fln*nclal In¥trum•nts The Ch•iity ¢nly has financial asstsls and firiiuLi¥I liabdilK3 1)f ¥ ￿TKI It￿ quaimes a8 tra&'c fin Insinimenis. Ba￿C Manaal Instruments are rttc4y4sed 81 transaclicffi ￿te. Financial In*ruM￿th are recognised in Iho chari￿$ balwKe sf•#l Chaity bocorn party to I itractual provis￿nS ol the instrument. B•sk flnancl•l assets Ba8K finanaal assets. Indudo debtorn orAa •nd bfjlanctt. aro measured at trarw1i￿ 8••k Ilnancl•l Il•blllll•s Ciethlor5 and provisions are recognised where lh• clwity has a ye8ant ￿lIgation 188ults.ng from • that ￿11 Wably resuil in the transfer ol fvnds to a third party ar￿ the am￿nt due to sethé thè obs1oal￿ eAn bo m•asur8d or •stim#t8d rdiably. Cr•drtors and provi8ion$ #ro nonnally recognis¢d at tr￿"( 9￿Ment voluo •ft•r dI￿ing for wy tr&d• th•counts due Dw•¢oqniUon of fln•n¢lal Il•blll Finar￿1 &.4th"Ilti•8 w• dwwni18d th• Ch*iVs Contra￿1 0￿19ationS exsxre ¢y aro th'atharged ¢y 1.11 T•xatlon As a rw'stwÈd th•rrfy. tho organllat￿￿I 1$ •x￿[l from and CO￿Or￿tIOn tax to the extenl that its trr￿ne and g#HI$ ￿￿ applitid towards th• tharrtab￿ objects ol th• d)aiity and for olh•r purpose. VAT is not fW)v•r•bl• by IM arKI 18 thgrefwe not Indth1od in thg felevant In Ihts Statement of Finano81 Acti¥it*s. 1.12 Rèttr•m•nt b•n•fft• Ch#rrty contrlbutes to a (l•fin•d contri￿ti￿ Jcmme. PaJryiithx$ lo deft￿y rolirement benefrt m•8 are c*aryed a8 an éxpen￿ as they fèy dw. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Accounllng pollcl IContlnu•d) 1.13 L•• Leases we Cla8￿8d al knases whenever Ihè18ms ol the I88se transfer substantiaty all ￿ rmks and rw8fd$ of tywrwship to the i•sMe8. Al oth•r1oasts ar8 classthad 9$ oper8ling legse8. (m lit￿ baw3 rjver the IErm of th¥ tdevjrrt learye. 1.14 Volunts•r4 In accord￿ wtth the SORP. in re￿nIt￿ of the dilftcukies in placing a mwrttsry vath M th• Hvwever. tho tw81￿ value tl)e 8ignrfKent contritth'on made to the aclivilies of the clwity by Ihe ￿P￿d ¥dunteers. 1.15 Wlndlng up or dlw)lutlon ol Ihg chlrtry N Upc￿ wirKling or dissolut￿n of the Charity Ihere rema4n assets, after the satlsf8et6on ¢Y 811 debts 8nd I1•￿1￿"63, the assets iepresented by Kcumulated fur￿ SNI be transfeffed 10 80me otmr ch*iiable b¢￿ty bod￿$ havw sunilw oi¥ecb'ves lo Chwty. Cthl accountlng •¥llm•l•s and ludg•m•nts In Ihe appl"catson of thè Charity's acccNJnbng ￿1cl￿. the tw$tee$ are required lo make judgements. 08tsmates and assumptr'ons about the caThyiro amount of assels and Ikqbilrties Ihat are readily apparent frcrfn othw wurc•s. Th• Ktimot•s and gssoeiat•d assumption$ b#s¢d on hi8ton¢¥l o¥Perioncè and oth•r facknys that are considerod to bo rel¢¥onl. AL#ual results may d(Nti frorTI Ihg8e estunales. Th& ests'mates and undertytrfj a8sumpts.ons arè revi￿￿1 on On onwng baw$. Revisions to accounts *stsmales a(e rectsan58ed iii the per¥(xl iii wliid) I1￿ estsrFwlr is wliw¢ i¥vi*on altKt5 (nly Ihal pe￿d, or in ts penod of It￿ and lulure F¢mJ$ *lwe the revisiLM affacl8 both ¢Uffont and ful 10. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (GQNTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 Donailom and l•g•el Unrvtrlcted Rtstrkted luna• funas Total 2026 2025 202S 2024 Dcffithons and 69.142 28,248 69.142 28.246 68.330 27,954 97,388 97.388 96,284 For th• year •nd•d 31 Ilarch 2024 ,284 96,284 Donatlon• •nd g1ft• Silent un￿ gifts Direct dOn9t￿n# Giftw'd daim8 28,917 27,661 28,917 27.881 31,459 26,481 9.328 69,142 09.142 88.330 Ch4rtt•bl• Kllvltl•• T(A•l Ti4ai mlnlBt•rlal 2026 24 Pnmary p￿p0￿ trading 19,623 4,837 3,202 27,e82 31,096 Unr•itrK¢•d f￿VIl 19.823 4,8J7 3202 27.662 31,096 19.823 4,837 3.202 27,662 31.096 For th• yw •nd￿ 31 M*reh 2024 Unrt8tnetéd fund$ 20.574 7.554 31,098 20.574 7.554 2,968 31.096 UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTE8 TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 InvMlm•nts Unrnstsict•d Rmtricled nd• lunds Totsl Tthl 2026 2026 2026 2024 Rontal Income Interèst recetvable 11,807 11,807 12,887 12,887 9,700 Forth• y•ar •nd•d 31 I￿rch 2024 9,790 9.790 Rahlng fvndi Ufir••trlctsd RMtrlct•d lundj fundx Total 202S 26 2026 Advertising Putduti￿ Goats Retreat COBts pr￿ rental èXF•n 419 13.536 3,716 419 13,536 3.716 10,859 8.298 24 17,871 17.671 18.981 Forth• year end•d 31 M•r¢h 2024 Publicat￿ costs Retreat costs Propoty r￿1•1 expenu0S 10.659 6,296 24 10,859 6.298 24 16.981 16.981 12- UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ch•rft•bl• actlvltl•s Unrn•trfct•d 2026 Tolal 2025 Tol•l 2024 2026 Sl8ff co¥ts Th)te 11) ini8t8rial 0dl￿al￿On C￿1 Trthe5 and love offen'TrJi 46,687 1.604 2,601 2,953 46.687 1.694 2,601 2,953 46.708 3.200 3.692 53.935 53.935 54,188 sh￿ ol wpp)rt coth {8w not• 8) Share of go¥em•rK• {s•• note 60.813 69.813 65,203 1.440 1.440 1.440 126,188 125.189 120,911 Support C￿ts 8upport Gov¥m•nr• costs co•t• zo20 2024 Staff ¢*>*¥ I￿te 11) Opethng dwrges 22,229 22,229 22,133 634 3.952 1.923 956 2,178 4.737 8.897 916 4,S06 3.952 1.923 956 2.178 4.737 6,697 916 ljghl. heal and p￿￿er Prwnists ￿paIrs. lèry￿13 8fKI rTiuiwIIw Property insuran Tekphone, fa¥ and intemet Posta Slatt￿ry and prtntsNJ Equipm•nt •xpons•5 trl.re of tyuipm8ni IT swwces supw1 ndry expenses A¢c4unting 8eryieè8 Office $uOio3 Bank charps 2.075 5.488 3.295 2,232 1,394 1.018 8.899 1,548 2.(￿9 1,394 1.016 8.699 1.051 7,837 1,014 2,150 513 2.069 899 1,44Q 1,440 89.813 1,440 71,253 86,723 AM 8upwI 8rKI go¥em*Ka ￿$¢8 are alkxated to cthorfable activitios. 13. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 N•t mov•m•nt In lund* 2026 2024 Th• not MOV￿￿0￿t in funds its 8tsl•d aftw chap•rW(cr•ditirvJ).' 513 10 T￿￿te•S N(Th of the tru81￿$ r￿1¥¢￿ any remunefakn or ben8fft8 tho Cmrty duTlng the yew. mene MaFrfaoft, Chief EX￿V¥e. is mamea w Paul MaF4ewft, a ITUStee of Ihe Chaiity. Ki￿e[￿ [¥￿1¥¥(18 8alary set by the Board lo ad a5 an èMpkjy￿ of the Chanty P8uI Mapleloft ab8tw.ned from any Bowd 11 Employ•*• Numb•r of employtt• The a¥frra9¢ monthly n￿nber ol employem duriry tho yaar was: 2026 Numb 2024 Numb•r Empwm•nt co•t• 2026 87,287 1.629 67,218 1,823 68.916 68.841 2026 2024 Chamth adjvities (rth 7) SuprAxt Inote 8) 46,887 22.229 48.708 22,133 68,918 66.841 tty15 exernpl )tr(xn taxatknn aGb¥itkn¥ t￿8￿8¢ all Ib i￿x￿ne Ic* dwritable wrpoae& 14- UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO TrIE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 TaTrglbl• fix•d ¥s•ts FIxiiM•. •quIFxrnnt Co•t At 1 2024 ditions 340.000 24,805 1,507 364,805 1,S07 At 31 Marth 2025 26.112 386,112 D•pr•clallon •nd Imylrm•nt At 1 WI 2024 22.122 22,122 At 31 Marth 2026 23,021 23,Q21 Cavrylng •mouTrt 31 Marth 202$ 3,091 343,091 At 31 Marth 2024 340.000 2,483 342.483 14 310c*• 2026 2024 1.422 1,422 15 D•blorn 2026 2024 An￿¥￿1• f*lUng du• wlthln on• y••w: 97 6.563 6.989 8,989 15. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Glvottorn". amounts fllllng du¢ wlthln on• y￿1 2025 Trade cr*Jtor8 Other Cfoditors Atsyuals and delerr•d S.379 700 1,440 7.020 7,510 17 R•lrnm•nt D•n•m •chem 20215 2024 D•firb•d ¢ontrlbuUon •ch•m•s r•go to yofft or loss In rB¥ttt of tJ8fin•d e(MtrIIArtion th•B 1,829 1,623 Tho Charity OFW8tes a ¢Yoftned contiibutKJn ￿n￿on 8cheme all aualifylng èmptoyee8. The 8ssets of t neme ￿ held 8eDaraldy from those of the Ch8nty n gn lndynd￿tlY administ•f•YI 983.718 21 Lty•cl•• L•gqw Inc¢mo i# recow#8¢d in the flnancial 8tateffl¢nts ¥•*•n receipt i• both y¢babkn and can t measuFEd reliat4y. A• at 31 Mw¢h 2025. th• th)nty had baen of o legw. leg*ry IMW lew91w￿l in the lknanoai s￿lements as me recognitson cntena urthr FRS 102 and the Charilw SORP have not been n*t. Tlws vas due to Its trustees being unable to ￿l￿bty ests.mate the amunl. ￿11$1 the ¥￿￿e of the legacy Trjt be detemiir*d a8 at 31 March 2025 V•ith certairrty. fclbowrvj receipt C￿ 22 May 2025. arn￿nt recelv¢d was £31,260. 17. UNITY SCHOOL OF CHRISTIANITY OF GREAT BRITAIN NOTES TO THE FINANCIAL STATEMENTS (GONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 An•lyskn of n•t ••••ts b•1w￿n fvndj Unvestrlct•d R•strlct•d lunds lund• 20Z5 2026 Total ZOZS 2024 balances al 31 M•rth 2025 rnpfesented by.. Tang￿• a8s¢l$ 343,091 639.200 343,091 640.831 342,403 846,382 1,431 982,291 1,431 983.722 988.845 lJ)re*trict•d re¥enu8 lunds.. these ftsnd8 are hdd lor meeting Ihe atyectwe8 of Ihe chanty. and to provth r•8eNtt for ha￿re Athvrlio8 Suèi¢¢i to Ghtyi legislation th¢ IuwKls ar? from resirlcith on 0￿"[ use. Unr•strid•d reVaI￿tion r•8•r¥8.' this ftmd rw080nts the unrestrithd suWu8 ariain9 on the rewIL￿kn of th• Wty's 888el$. wrposes. ZJ Qperatlfio l•a8• comfflltm•nts At the reporting erKI d8te the Ch* had crtrt8l￿lry ctynmrtm•rts ts ftrture n1￿MUM le￿ paymonts nor*-cmI￿ts1e cpefab"ThJ18ases. whith fall due as fdlow8' 2026 2024 lfylthin (Th y••r 2.658 11,077 13,73S 13,735 16.393 24 R•l•t•d p•rty trnn••ctlon• The Chiol E¥e¢utsv¢ of th• ¢harity 13 con•MJw•d lo be key pet50nnol arnl was pamj QS.W26 {2024. £24.971) as gfOSS salary and pon8K￿. Trustees and Ihelr hnmediate family made a Iiknl donakn tsl £S.770 (?￿4. r8.928) io th• Chty. Th•r• t4W• t)thgr relgtsd paty trgnsaction8. 18-