2022-12-31-accounts

Creating a Better Tomorrow Mothers Union Consolidated Accounts - 2022

Mothers’ Union, Mary Sumner House, 24 Tufton Street, London, SW1P 3RB The Mothers’ Union, Incorporated by Royal Charter 1926, is a charity registered in England and Wales (Registration No: 240531) MU Enterprises Ltd (Registered in England No. 2848474) is wholly owned by the Mothers’ Union.

Mothers’ Union Annual Report and Accounts 2022

Creating a Better Tomorrow

Contents

About Us ………………………………………………………………………………………………………………………………………2 How We Work ……………………………………………………………………………………………………………………………...3 Worldwide President’s Report ………………………………………………………………………………………………………4 Chief Executive's Report ……………………………………………………………………………………………………………….6 Our Worldwide Impact in 2022 …………………………………………………………………………………………………….7 Membership Around the World ………………………………………………………………………………………………….14 Campaigning for Change ……………………………………………………………………………………………………………..16 Fundraising ………………………………………………………………………………………………………………………………….20 Looking To The Future …………………………………………………………………………………………………………………20 Governance ………………………………………………………………………………………………………………………………...21 Organisational Structure ……………………………………………………………………………………………………………..22 Risk Management ………………………..……………………………………………………………………………………………..23 Financial Review ………………………………………………..………………………………………………………………………..24 Statement of Trustees’ Responsibilities …………………………………………………………………………………….…29 Independent Auditor’s Report to the Trustees ……………………..……………………………………………………..31 Consolidated accounts ……………………………………………………………..………………………………………………….35 Other Information……………………………………………………………………………………………………………………….. 55

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About Us

Mothers’ Union is a global Christian movement focused on ending poverty, violence and social injustice in communities across the UK and worldwide.

Active for nearly 150 years and with over 4 million members across 84 countries, we work with people of all faiths and none, transforming lives, strengthening families and advocating for change. Through kindness, faith and compassionate action we hope to create a better tomorrow, where everyone can thrive.

In 2022, we supported over 3.4 million people worldwide.

“At the 2022 Lambeth Conference, Bishop Anthony Poggo, the new Secretary General of the Anglican communion described the work of the Mothers’ Union in many Provinces as ‘one of the hidden secrets’ of the Anglican Communion. For nearly 150 years, this wonderful charity has quietly and determinedly supported communities globally through faith and practical support and I thank them for their valuable work.”

The Most Reverend and Right Honourable Lord Archbishop of Canterbury, Justin Welby

Her Majesty Queen Elizabeth ll (21 April 1926 – 8 September 2022)

We were deeply saddened by the passing of our beloved Patron, Her Majesty The Queen in September 2022. Her guidance and support of Mothers’ Union over the decades enabled us to achieve so much, impacting communities and touching lives, and has inspired us for the future.

We give thanks to God for her role as our Patron, for blessing her with special gifts for a life humbly dedicated to public service, for her strong faith; for her commitment and devotion to family life; and for her great concern for communities and all people.

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How We Work

For nearly 150 years, Mothers’ Union has worked with communities in the UK and around the world. We believe that faith and compassion have the power to transform lives. We work under three core pillars to help communities transform:

• Stopping Violence – through Peace & Safety

• Stopping Injustice – through Gender Justice

• Stopping Hunger and Increasing Self-Reliance

Our programme work and central support includes literacy and savings programmes, parenting and resilience training and crisis assistance, alongside the myriad of small acts undertaken by our loyal and committed members in their own communities every day. We are led by people’s needs. We listen and respond practically and through faith to the requirements of individual communities, doing all we can to improve people’s lives today to instigate lasting change for tomorrow. Additionally, and where appropriate, we partner with other organisations and governments to increase our impact.

In 2022, 750,670 lives were directly impacted globally whilst we also supported over 2.7 million indirectly through our grassroots initiatives such as working in prisons, building resilience against climate change and supporting families.

2022 marked a new milestone for us with the launch of Transformation – now! Adopted by all our members. Through this year and beyond, members of the Mothers’ Union will:

• Transform ourselves, personally and spiritually, to live out our faith

• Transform the churches and communities we work with and of which we are a part to reflect Christ's kingdom

• Transform Mothers' Union to be relevant for 21st century life

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Worldwide President’s Report

“The beauty of our members lies in their unwavering faith to always find a way where there seems to be no way.”

Joy of connecting after Covid

In a time when we can once again travel again, journeying to visit MU groups across the world has been uplifting and inspiring and a true learning experience.

Two island visits stand out for me during 2022. My visit to the Diocese of Trinidad and Tobago in the Caribbean Sea and the Isle of Man in the Irish Sea – two beautiful islands where I felt the most amazing new energy and excitement of our members driven by their passion to make a difference and remain relevant in our changing world.

Claudia’s story from Trinidad remains with me. She felt called to work specifically with boys within her local community and church who were victims of unstable homes. She set up a project called Boys to Men following the loss of her own husband and son. In partnership with a specialist NGO, the project provides trained male facilitators to work with boys, helping them emotionally, physically and spiritually to cope with past traumatic experiences and preparing them for the work environment and future family life.

Inspiring the movement and the power of little things

It is the faith and drive Claudia shows, replicated by our members worldwide, which humbles me and is the backbone of our movement. Our members’ strong voices and passionate action at grassroots level transforms the lives of others. They are always willing to pitch in and pool their gifts to make extraordinary things happen. From rallying into action to support the arrival of refugees, from making a stand to raise awareness of our campaigns, contributing funds through amazing fundraising feats, we are a membership of drive and action. It is all these acts that, together, are the bedrock of our enviable worldwide movement.

Our Three Pillars

Our three pillars - stopping hunger and increasing self-reliance; stopping violence through peace and safety; and stopping injustice through gender justice – remain at our core in 2022 and are transforming lives across cultures and societies. We are making a difference as the stories in this annual report testify. We are particularly proud of our work in Burundi which has seen over 144,000 people become literate in twenty years, 89% of them women.

Injustice, and especially advocating for gender justice, has never been more important in today’s world. In 2022, our members have continued to speak out - especially via our no more 1 in 3 domestic violence campaign , we have built trust with women in our partner programmes and lobbied governments.

All acts of kindness go to support our world.

Day to day, it is fellowship that is seeded at Diocesan level - reaching out to the lonely, helping those who suffer, being a listening ear, all following the ethos envisaged by Mary Sumner nearly 150 years ago.

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In 2022, the global crises, seem bigger than ever. Climate change, Cost of Living and conflict are all increasingly affecting us all in one way or another. Therefore, it is absolutely necessary for us as members to continue to use our gifts in meaningful ways. Suffering is closer to home for many than we have ever imagined.

We need to transform, be open-minded as individuals and as a worldwide charitable organisation adapt and flourish, particularly in times of difficulty and in difficult situations.

Everyone can make a difference through Faith

Behind every member is God. A God who gives us hope and a drive to do our utmost to transform situations. Strengthened by our togetherness, we must seize every opportunity to use the blessings presented to us as part of our personal growth and for the future of our beloved Mothers’ Union. This will not always be easy; it will take every ounce of our faith to push us forward to take risks and step out of our comfort zones. I was excited by our Reimagining Conference this year and look forward to the recommendations which come out of this.

The results of our endeavours will be for our children, for our grandchildren and for our great grandchildren above and beyond all we can ask or imagine – for with God nothing shall be impossible. Transformation is happening here and now.

With God’s blessing, as always

Sheran Harper, Worldwide President

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Chief Executive’s Report

Living With Hope For Tomorrow

For with God nothing shall be impossible (Luke 1:37)

As we all began to emerge, with gratitude, from the trauma and isolation of the pandemic, 2022 was an opportunity to build on the learning of the last 2 years, the new ways of communicating, as well as starting to rebuild the face-to-face activities and fellowship so important to MU members. It has been an opportunity to build on the resilience shown by so many, and to look with fresh eyes at how we shape our future, in a world where deep challenges, including conflict, climate change and economic crises remain.

Transformation – now!

2022 was also the start of a 3-year cycle (“Triennium”) – and members chose Transformation – now! as the theme for the Triennium, to focus on how we all, in ways great and small, can look afresh at how we link with one another and support those in greatest need in our communities.

Our Board welcomed 3 new members, including Pamela Abama, from the Solomon Islands, bringing an important voice from the Island States affected by climate change. The Worldwide Board includes representatives from 10 different nations around the world, ensuring that the voices of the members, and those in need, can be heard, wherever they are.

Sustainable transformation of lives and livelihoods

In 2022, we commissioned an independent study of the impact of the work of our members in Burundi over the last 20 years, supported by the worldwide charity and different partners over time. Over the years, volunteer facilitators were trained to support communities to become literate and numerate; to set up savings groups and to recognise the power they themselves had to improve their lives and the lives of those around them. 2.9% of the adult population of Burundi has become literate through ongoing work, 98% of participants reported improved relationships in the family and community, and 98% improved self-esteem. The status of women in the community improved greatly: “traditionally, women were considered of lower status than men…now, they are valued, honoured”.

As a central charity, we are both proud of, and humbled by, the impact of the work of local members, which the support of the wider charity has enabled.

We are also delighted that this validates the MU Community-led approach to transformation – in this report, you will read about the effectiveness of the literacy programme in the Democratic Republic of Congo and Ethiopia. Alongside our ongoing savings group work, this shows how the MU participatory approach, as well as enabling women to provide for their families, consistently improves their self-esteem and their ability to take on leadership roles in society – as well as, importantly, helping to shift traditional views of the role of men and women and reducing the level of gender-based violence.

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The value of small things

Across the world, our members are committed to helping those in need around them in a myriad of different ways. I often hear “ but I only…” – but the impact of those small acts can be profound. Whether it is supporting refugees with much-needed items such as blankets or household items; visiting prisoners; crafting blankets and fiddle muffs for dementia sufferers; or marching to build awareness of gender based violence. And in the UK and Ireland, members use a Bible-based approach, metamorphosis, to really understand what the local needs are, and how MU and the church community can address them.

Transforming ourselves and our ways of working

Mothers’ Union members around the globe are united in their deep faith, and will to show faith through action to create an environment where every individual can thrive. We are delighted that, out of the pandemic, we have built new lines of communication online – with our daily Midday prayers joining together members from as far afield as Guyana, Papua New Guinea and Myanmar as well as the UK and Ireland; and monthly calls to share issues and pray together across continents. We are pleased that the Worldwide Board was able to meet for the first time for 3 years in person in November, and look forward to increasing face-to-face contact again from 2023.

Journeying together to create a better tomorrow

Our fight for Gender Justice continues, as we seek to build partnerships with others, so together we can make a bigger difference, sooner. We continue our call for “no more 1:3” women suffering from domestic abuse, and will increasingly extend our campaign beyond 16 days of activism to 365 days of activism a year, as well as working locally to provide practical support and act as agents of change. No girl should grow up to face abuse and violence, we aim to create a world where every individual can thrive.

Bev Jullien, CEO

Our Worldwide Impact In 2022

• The MU made a difference to the lives of over 3.4 million people worldwide.

• The MU supported 750,670 through our face-to-face work and community projects.

• The MU indirectly supported over 2.7 million people last year.

• Over 2,238 family members enjoyed an ‘Away From It All’ holiday supported by their MU branch.

• 19,834 craft items, made with kindness and compassion, were produced

• 5,412 acts of nurturing faith

• 26,696 gifts of love

• 11,796 offers of service

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Making An Impact Worldwide

The Mothers’ Union coordinates projects in a number of countries worldwide, working on projects to reduce hunger and poverty and increase self-reliance. Alongside this we do all we can to raise awareness of gender justice and encourage community cohesion to help reduce conflict.

“I got a loan of 20,000 Burundi Francs from the savings group and bought peas and beans for sale. Then I bought a pig that multiplied. I sold the piglets and bought a plot of land. The pig multiplied again. I sold the pig and the piglets and bought a cow. I sold the cow and bought a motorcycle that I use as a taxi business. From the profit, I bought another cow.”

Female programme participant, Busoro community, Diocese of Buye, Burundi

In late September 2022 we published a review of our 20 year Literacy and Financial Education programme in Burundi. The goal of the project was to increase self-reliance and combat poverty through introduction of adult literacy circles with the added aims of promoting gender equality, women’s empowerment and promoting social inclusion and peace building.

In total, the programme has trained 1,291 facilitators in 1,289 communities across the country, of which 69% are women and directly impacted the lives of 165,416 participants of which 77% were women.

The programme encompassed four main strands beginning with functional literacy and numeracy education followed by the formation of savings and loans associations, financial literacy and business development and lastly, and most recently, parenting education.

Burundi is one of the poorest and least developed countries in the world where most of the population work in agriculture and many live in abject poverty due to the effects of a civil war (1993–2005) which devastated communities. There are deep-rooted inequalities between women and men both at home and in society and years of war have fostered a culture of normalisation of violence, with sexual and gender-based violence being particularly widespread.

There have been FIVE key impacts of our programme:

1 – Gender Equality and Women’s Empowerment

An improvement in women’s self-esteem, confidence and aspirations through developing their skills, changing mindsets and enabling their voices to be heard – often via securing leadership positions.

2 - Financial empowerment

Over the two decades, a rise in entrepreneurship, improved household income and financial stability leading to improved wellbeing and security. Our financial education has equipped women with knowledge and skills to manage their resources well, with 90% of female participants reported to have started a business. In tandem, women’s status in households has been elevated, with a reduction in domestic violence due to less conflict in the home.

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3- Transformation of Families

Families and communities have benefitted from a new appreciation of benefits of education, better parenting skills improving family relationships and a rise in shared tasks and responsibilities between the genders. This has contributed to stronger marriages, nurturing of children and more stable family units.

4 – Helping the MU deliver its mandate sustainably

The programme has encouraged communities to become more resilient and supported 24,000 Mothers’ Union members through training programmes and uniting them through prayer, worship and service. 40% of female participants indicated they had become MU members.

5 - Contribution to community development and nation building

Communities of Hope have been built, with 98% of participants reporting improved relationships with friends, neighbours and the community, due to improved communication skills. Those who have been trained serve as role models and share ideas with other members of the community, transforming mindsets around gender equality, women’s empowerment and family life. By being inclusive of ethnic, religious and other socio-economic groupings, the programme greatly contributed to peacebuilding. Furthermore, besides personal transformation, many course attendees became agents of change by taking up leadership positions.

“Traditionally, women were considered to be of a lower status than men... with the programme, they are valued, honoured. They have increased their status in society. They are teaching their children, both boys and girls, when they are still young, that both are of the same value.”

Diocesan Secretary, Diocese of Rutana

6 - Faith in Action

Whilst not compelling people to convert to Christianity, the programme had a transformative impact on the participants’ personal relationship with God and women’s participation in the church – showing faith in action. As people became literate, the first material they started reading was the Bible, which deepened their faith and transformed their lives.

In Burundi ….

144,103 people are now accredited with being literate, 89% of them women. 99% of the programme participants improved their self-esteem.

96% now take part in family decision-making. 82% of married women reported improved use of reproductive health services. 75% of males reported that they no longer physically abused their wives. 91% were able to buy goats of pigs 96% can afford health insurance

88% of female participants have increased personal income

79% have better quality housing.

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Big Give 2022

Thanks to support of our Christmas Big Give campaign which included match funding to double member donations, we raised over £106,000 for vital, life-changing, projects in South Sudan where decades of civil unrest and violence have caused huge amounts of hurt and trauma for its people.

The funds will be used to expand our Literacy and Trauma Healing programme to 48 communities over the next two years. Each literacy circle contains up to 30 adult participants led by community volunteers trained by Mothers’ Union.

Our programmes include interactive Bible studies and learning activities such as the understanding the local alphabet. The facilitators use participatory tools to initiate discussion to help bring out knowledge and skills and challenge some of the cultural norms.

Already, the Literacy Circles run by the MU are seeing dividends in the country, enabling women to feel secure and able to discuss important issues affected their lives such as health, gender-based violence, traditional practices and household responsibilities. Around 70% of attendees feel that they have improved coping mechanisms and many are using their voice for the first time, taking a leading role in advocacy activities for peace in their communities.

“Before the MU literacy circle I was blind, I didn't know how to read and write. Joining the literacy circle helped me more than I would ever expect as well as how to read and write sentences (sic). From that time my eyes were opened”.

Ruqia Abu Shanab wasn’t allowed to attend school due to the social and cultural norms which discouraged women from getting an education. Since becoming literate, Ruqia has opened her own centre to train women from both Christian and Muslim faiths in entrepreneurial skills to help them set up businesses. She is now MU Diocesan President responsible for 33 churches in the Khartoum Diocese in Sudan.

L iteracy Circles Are Vehicles For Change

“I never expected to be able to read. I now want all my sisters to benefit from this.”

Tabitha, Ethiopia.

MU Literacy projects work in many countries worldwide. In 2022, our Literacy Programme in the Diocese of Gambella in Ethiopia has enabled numerous MU members to become literate. Joyously many then go on to train as Lay Readers so they can support their local churches in a leadership role.

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Rebecca is one of the MU members who has benefitted from the programme recently saying, “Before, it was just like a dream into my mind that I could read the Bible and hymn book. Now I can lead worship and the liturgy in church.”

Tabitha, another beneficiary, said, “Our eyes have been opened. Before, when we were illiterate, people would say that the Nuer language was nothing - ‘you should only learn English’ - but when we can read our language we can become advisors to ourselves.”

MU Literacy projects have also run in the Democratic Republic of Congo and more are planned in new locations in 2023 including Papua New Guinea.

The Democratic Republic of Congo The DRC is one of the poorest countries in the world, coming 179th out of 189 countries in the Human Development Index, with 76 per cent of its population estimated to be living below the poverty line on less than $1.90 (about £1.40) a day. Repeated conflict and outbreaks of disease, plus economic and political uncertainty, coupled with illegal mineral extraction which displaces local people, contribute to poverty which is particularly concentrated in the North Western and Kasai regions.

MU DRC identified illiteracy as the main barrier facing communities moving out of poverty. Lack of basic literacy and numeracy skills prevents them from running their own businesses and income generating activities. It also limits their knowledge and learning and undermines their confidence and ability to engage. They are also unable to make decisions at community and household level exacerbating poverty and contributing towards gender abuse and violence. There is a general perception that women cannot run a good business or become successful.

In 2022, our two year ‘Sustainable economic and social empowerment for disadvantaged women’ project neared an end and has been proven to help change lives. Operating in four Dioceses, 48 volunteer facilitators were trained by the MU in improving agricultural techniques, nutrition and climate change awareness as well as other important issues such as gender justice and their skills in self-reliance and income generation.

In total, 1,409 learners enrolled in the project groups (1,217 women, 192 men), and some of the reported outcomes includes:

• Increased confidence: several participants reported that they have increasingly taken on leadership roles, for instance, leading bible and choir groups.

• Increased community involvement: increased involvement with the local elections in the districts.

• Reports of reduced GBV – The role of women is taken more into consideration and more women, as well as men, are more open to talking about it.

• Out of the 1,217 women in the literacy groups that reported having no say in household decisions, 70% of them are now involved in the decision-making.

• Increased agricultural knowledge to boost food production.

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“I stayed at home for many years and never got an education.”

“I knew how to make clothes however, although I could sew I could not write the measurements for my client. When the project of literacy started in our area, I enrolled quickly. I am able to read all my messages on my telephone if my clients write to me. My income has increased and I have opened a workshop,

“I changed my life very quickly by repairing my mum’s house, my 2 little brothers are going to school, I am paying their school fees. I have a project of a farm where I will plant palm oil with my profits. I have also recovered my self–esteem.”

Marceline, KALIMA archdeaconry, Kindu diocese a learner in TUPENDANE literacy circle

“Before the literacy circle started in his area, women were not able to be involved in community decision-making and even attending meetings because they were not educated and therefore not respected for their input. Meetings were composed of only men, there was never any contribution of women during the big decisions made in the community.

“MU has brought this literacy circle and as a result, has increased many opportunities for this community. Women are becoming educated. They are now being called to be involved in meetings and other community events. They are able to read and write, they are speaking out about issues. Their crops are developing and they are making more money from the market. It is raising the profile of our community.”

Henry, 54, a local community leader of Mbau township, member of their literacy circle steering committee.

Offering Peace And Safety In Our Busy World

‘I was a stranger and you welcomed me’ – Matthew 25.35

The heart of much of Mothers’ Union work in Dioceses across the UK & I is reaching out to individuals in need, whether that is prisoners, refugees, women fleeing domestic violence or rallying to respond to immediate needs in their own or neighbouring communities. It is this warm welcome and wealth of acts of kindness that offer peace and safety to those who need it the most.

OUR PRISON WORK

‘Simply knowing that they (prisoners) are being thought of, that they matter, makes all the difference.” Mothers’ Union member

Mothers’ Union Prison Work programme offers love, compassion and companionship to prisoners across the world. We have found that 45% of people lose contact with their families when they go to prison, so prisoners can be deeply affected by isolation, loneliness and mental health issues.

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We reassure individuals that they’re not alone and forgotten and our prison work is vital for ensuring prisoners keep in contact with their families – aiding the development of more than 200,000 UK children who have a parent in prison, promoting their mental health and helping ease the transition following a prisoner’s release into the community.

During 2022, dedicated Mothers’ Union members resumed their in-person volunteering at prison visitor centres and are the first point of contact for families who are visiting loved ones, welcoming visitors and helping put them at ease in a stressful environment. Members also send cards at Christmas and Easter, run craft sessions and provide gifts to prisoners to give to their children when they visit.

This year the prisons’ team set up a ‘Being Dad’ course where dads in prison have space to reflect on how to be a good father to their children. The course explores topics such as children’s feelings, listening and talking to children to help them grow in confidence and children’s rights and responsibilities. One dad told a representative is now ‘developing to become the father my kids deserve.’

Mothers’ Union branches also supply bags and essential items for ex-offenders such as toiletries, underwear, phone and coffee vouchers release. The bags were appreciated often moving recipients to tears to learn that strangers care so much.

WELCOMING REFUGEES

Our charity has always extended a warm welcome to those fleeing war or unrest at home, offering compassion and kindness, especially to children, to ease the transition to an unfamiliar country and show that they are safe and amongst friends.

During 2022, members in Dioceses across the UK & I welcomed refugees from Ukraine following the war with Russia which started in early 2022, from Sudan, Afghanistan, Syria and Yemen.

The Mothers’ Union Diocese of Derry & Raphoe in Ireland knitted teddies to gift refugee children on arrival to help with their resettlement. They hand-knitted 200 bears in the colours of the Ukraine flag which was placed in a gift bag with a Teddy Passport’ featuring a welcome and blessing in three languages. Other Dioceses also contributed in similar ways, supplementing teddies with muchneeded clothes and household items.

AIFA HOLIDAYS

“Thank you so much for offering and allowing us this time. You will never know the difference this has made to us.” - AIFA Beneficiary

Many MUs across UK & I offer respite holidays for families away from their daily stress and responsibility, especially prioritising those who have suffered domestic abuse, supporting them to heal and rebuild important family bonds through its ‘Away From It All’ holidays. Last year over 2,000 family members were able to enjoy a relaxing break courtesy of local branches.

CRAFTING WITH LOVE

MU members have always been renowned for their crafting activities. This year was no exception with nearly 20,000 individual craft items lovingly created and given as gifts to those in need.

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“Not only does this produce a range of items that are then donated, but it has big mental health benefits for those doing the crafting who have a sense of purpose in life and also an opportunity to meet with others and craft together. For some, being actively involved in a community that works towards helping others also offers a way to heal from grief; a member from Chelmsford shared that she found that knitting toys helped her after her husband committed suicide,” says Alison Fernandes, regional development manager for the MU in the UK.

In 2022, many MU branches have knitted fidget blankets – often with textured items securely attached - which are used in care homes and dementia units by individuals in the later stages of dementia to keep their hands busy and stave of feelings of anxiety or boredom.

In 2022, MU Members worldwide helped others in a myriad of ways:

• Providing school shoes, blankets, clothes, toiletries, menstrual products and stationery.

• Running parenting classes, seminars and breakfast programmes.

• Organising holidays and outings for families in-need.

• Writing Christmas and Easter cards and sourcing Christmas gifts.

• Livestock training.

• Organising food parcels.

• Leading talks on gender-based violence.

• Refurbishing homes.

Membership Around The World

With over 4 million members worldwide, gained over nearly 150 years, the Mothers’ Union is a force for global change, with a particular focus on improving the life of families and supporting and equipping women to be leaders of tomorrow.

Our membership movement provides strong connections through fellowship and worship online and in person, around the corner and around the world. In 2022, our membership has been united via the following ways:

Reimagining Conference 2022

What was it all about and why did we need it?

The Reimagining conference sparked from the triennial theme of Transformation was designed to kick-start a process of reimagining Mothers’ Union.

One hundred members representing Britain and Ireland came together at Liverpool Hope University in July, for a weekend of discussion, ideas sharing and exploring solutions for growth and sustainability centred around what ‘the MU needs to be’ in the 21[st] century to reflect and support the communities we serve.

The fruitful discussions looked at rejuvenating membership, how to modernise and streamline how MU operates in its branches and dioceses so that volunteers can deliver projects and support in their local communities and how to maximise use of resources. Members shared strategies and

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experiences about promoting MU including how to successfully fundraise for the charity, and successful ways to attract the new members MU needs so that it can evolve and continue its important work.

Sessions included harnessing the power of MU, working more effectively with clergy, other organisations, dioceses and partners and how to stay connected with God and the Christian ethos whilst being more inclusive and welcoming to everyone in communities in UK & I and important projects overseas.

Priorities emerged that will transform the way the charity works and provide the impetus to encourage and attract new members. A steering group consisting of members and staff were convened and each diocese has taken away three positive actions to progress and harness, enabling the MU to grow and thrive

Supporting Spouses at The Lambeth Conference

In August, 30 Bishops from Peru, Argentina Uruguay, Chile, Egypt, South Sudan, Democratic Republic of Congo and Burundi and their spouses visited Ireland after the Lambeth Conference ended. They spent the week celebrating, interacting and engaging in different activities alongside members from UK & I, embracing the theme of ‘Kingdom Voices’.

Reflections on our Annual Gathering 2022, Belfast

In September, 500 members from UK & I gathered in Belfast for the Mothers’ Union’s Annual Gathering. It was the first opportunity in a long while for members to meet in fellowship, and the programme was packed with inspirational updates and stories from across the movement that showcase the impact of the work we do.

The Right Reverend Andrew Forster, Bishop of Derry and Raphoe gave an inspirational sermon lauding Mothers’ Union as “…the backbone, the heart and the stone in the shoe” of the Anglican Communion. The stone in the shoe reminding us that we need to challenge injustice where we see it and make sure that we work to positively transform our communities here and overseas.

Members left inspired with positive stories of meaningful and successful engagement that will encourage the new members we need to sustain Mothers’ Union into the future and continue to be the largest volunteer-led movement in the Anglican Communion .

Lambeth Conference – Gods Church for Gods World

Postponed since 2020 due to the pandemic, this was the first meeting of the Bishops of the Anglican Communion for 14 years. It was attended by some 1500 Bishops and their spouses from around the world. Overall, there was a clear commitment to focusing on where all were united in combatting the many challenges in the world, especially conflict and climate change.

Mothers’ Union was proud to support the support conference organisation in a number of different ways:

The CEO was a member of the Conference Company Board, overseeing overall delivery. The Archbishop decided that there should be a full programme for spouses also, and the CEO was invited to join the Spouses Planning Group, which shaped both their Conversations in advance of the Conference and main programme.

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The Worldwide President was invited to give a keynote address in the plenary session on Peace and Reconciliation, spoke at a seminar on Just relationships between women and men, girls and boys, and facilitated a number of spouse sessions.

The Director of Development supported the pre-conference conversations, and co-designed and organised a series of participatory “strengthening sessions” for spouses, during the Conference, designed to enable the spouses to explore deep issues across their different cultural contexts, including “how can we create safe space in our families” and “what is the role of a spouse” in the clergy context. Over five days, there were nine different sessions a day in six different languages, with 32 facilitators. A number of MU members and Provincial Community Development Coordinators, including from South Africa, Madagascar and South Sudan were members of the facilitation team.

A great, and unexpected, joy of the Conference was that MU in practice had a magnified presence, as many Bishops’ wives chose to wear their MU uniforms or badges. One past diocesan president of MU and Bishop’s spouse commented:

“Although we come from different cultures and speak different languages, we all share a passion for being part of the fellowship of MU, working in Christian care for families. The MU logo, whether it be on a printed dress or a badge, has created an instant greeting “Mothers’ Union”! The MU is a truly global, unifying organisation”

Overall, it proved an excellent opportunity to strengthen relationships across the Communion, and to heighten awareness of the strength and depth of MU work worldwide.

Campaigning For Change

The Mothers’ Union has a history of speaking out and campaigning on important issues affecting women worldwide such as gender violence and inequality and oppression. Combating domestic abuse through gender-justice is a major part of Mothers’ Union’s work and, all over the world, Mothers’ Union groups are working together to address, and ultimately eradicate, the issue.

“In Ireland, we speak of No more 1 in 3, referring to the fact that 1 in 3 women worldwide will experience some form of gender-based violence in their lifetime. Yet, harrowingly, the ladies of Democratic Republic of Congo and South Sudan spoke of it being 2 in 3, often 3 in 3”.

Jacqui Armstrong, the MU All-Ireland Coordinator for 16 Days of Activism

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16 Days of Activism

Mothers’ Union joins with over 6,000 organisations from 185 countries to support the annual 16 Days of Activism campaign which in 2022 ran from 25th November to 10th December.

The 16 Days Campaign raises awareness of, and calls for an end to, gender-based violence and abuse in all forms and in all societies.

Gender based violence is one of the most widespread violations of human rights. It can affect anyone at any time and it takes many forms. It can be part of a damaging cultural norm or hidden behind closed doors; it can be very difficult to ask for help.

What we did:

• Held special Midday Prayers on social media throughout the 16 days, led by worldwide trustees.

• On Global Day on Saturday 26[th] November we came together and wore special #nomore1in3 badges, with images shared on social media, holding a one minute silence at 1:03pm to remember the 1 in 3 who suffer domestic violence and raise awareness of domestic abuse globally. Members did this in homes, at branch meetings or in community spaces. This was accompanied by Bible reflections, special services in churches and cathedrals, prayer vigils, marches.

• Our President Sheran Harper and UK Chief Executive led a thought-provoking discussion on Zoom entitled: Gender-based violence: A Christian Response with Ridley Hall, Cambridge.

• We encouraged attendees of the Lambeth Conference to ‘make your mark’ to show support for the campaign in any way they felt they could add their voice

Partnership with Women’s Aid

On 11 October 2022, Mothers’ Union joined forces with Women’s Aid to support their Come Together to End Domestic Abuse campaign so that no girl is raised in a world of abuse.

Mothers' Union was the first national charity to partner with Women’s Aid Federation of England in this new campaign, demonstrating how we can make a difference on this important issue if we all come together and dispel myths and create safe spaces. Together we are working towards a future where everyone can thrive, confronting injustice wherever we find it.

International Women’s Day

Held in March, the theme for 2022 was #BreakTheBias – a push towards a gender equal world that is free of bias, discrimination and stereotypes against women. These principles have consistently underpinned our work at Mothers’ Union through the decades, so this year, we highlighted stories of empowered women who transformed their own lives and were committed to #BreakTheBias every day.

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National Domestic Abuse Planning Group

In 2022 we set up a national domestic abuse planning group made up of members who are interested in combatting abuse. This is a powerful group of a diverse range of women, some of who are survivors themselves.

The United Nations Commission on the Status of Women (UNCSW) March 2022

Twelve MU representatives from nine different countries attended the UNCSW conference in March, global intergovernmental body dedicated to the promotion of gender equality and the empowerment of women. This year’s theme was Achieving gender equality and the empowerment of all women and girls in the context of climate change, environmental and disaster risk reduction policies and programmes.

The MU delegation submitted a statement calling on member states, agencies and funders to ensure:

• Women participate fully alongside men in climate change/disaster risk reduction policy

• Planning and funding of all climate change initiatives are gender-sensitive and take into account the specific needs and priorities of women and girls.

• Inequalities are addressed that put women at greater risk of the impacts of climate change

• Support is given to organisations embedded in local communities to identify and fund locally practical and sustainable solutions to the climate crisis.

• An increase in climate financing and resource provision for climate change adaption in marginalised communities most at risk of its impacts

We are actively working with our membership to elevate our voice and bring about change.

Moving the Dial On Gender Justice

“As caretakers of God’s wonderful planet, may we continue to be inspired by the inspiration and resilience of those who suffer. What we do today affects their tomorrow”.

Jacqui Armstrong, the MU All-Ireland Coordinator

It is well-recognised that domestic violence escalated during the Covid-19 pandemic (2020-22) ‘the Shadow Pandemic’ - both in the UK & I and Worldwide but there are other cultural and economic factors which continue to lead to the oppression of women and which the MU is working hard to mitigate.

In many nations, men are dominant, both in family life and in local leadership positions. Women’s rights take a back seat, particularly as many do not receive an education, and, typically, their needs are not considered important with most of their efforts centred around raising children, feeding their families and tending crops going unnoticed.

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Gender violence can result from financial struggles, political corruption, the stresses of conflict outside the home and, more recently, changing weather patterns resulting in women and girls travelling further for food, fuel and water placing them at greater risk of rape and violence.

Gender injustice is compounded as in many cultures, domestic violence is considered taboo and women often keep it to themselves for fear of reprisal. In places like Burundi , if a woman leaves an abusive home, the husband will replace her with another woman and their children may suffer neglect.

All over the world Mothers’ Union groups address gender-based violence and its impact as a major part of our work. Many dioceses work together with other organisations and church parishes to recognise and acknowledge the existence of gender-based violence in their communities. They offer practical support victims and survivors such as in the UK & I our ‘Away from it All’ breaks, report incidents of abuse and refer people to the appropriate services so that they can receive muchneeded support and care.

Overseas, our work in 2022 has continued to stop injustice through gender justice. Our Literacy & Financial Education Programmes which have operated in many countries including South Sudan help women gain financial autonomy and encourage them to join a savings group and set up their own small business or join together on community projects giving them tools to become self-reliant. Here also we run GBV workshops to give a safe space for women and girls to talk and share views. In Burundi, our programmes are encouraged through Bible study and prayer to realise their value and worth.

An MU parenting programme is continuing across South America which explores the themes of gender justice and Christian values. It introduces the concept of a violence meter which lays out a graded progression of violence, primarily sexual and physical, to help women understand how they are being affected and to assess their threat level.

In Ankole in Uganda , MU members run a Revival radio programme which discusses challenging issues facing families, alongside training Parish Leaders and Clergy about Gender Based Violence and running sessions for teenagers in schools to promote gender equality amongst the next generation.

At the root of all our projects worldwide, the power of Christ and the transformative power of prayer, helps us to create change, ultimately encouraging women into positions of leadership empowering them to play an equal part in society.

“A girl was viewed as a source of family income and so we were not allowed to go to school.”

52 year old Priscilla from South Sudan married when she was just 13 years old. The education of girls was not seen as important, so for many years Priscilla could not read or write until she attended the Mothers’ Union Literacy & Financial Education Programme. Now, along with literacy skills she was able to become part of the group’s savings and loans scheme and as a result started a small business.

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"Because of famine, the men left the region to go to the capital of Madagascar in a massive rural exodus. Women could not go anywhere. They were a burden so they had to stay. As caregivers, they were not able to feed their families any longer. They were only eating cactus and boiled water. They were really starving.”

Jocelyne Razafiarivony is the MU provincial coordinator for Madagascar, speaking about the devastating impact of the world’s first climate induced famine. Most women were left to fend for themselves and their families in the wake of a massive rural exodus of men. The MU helped in this situation by empowering communities to manage their own developments, carrying out risk assessments to mitigate hazards and introducing disaster risk reduction strategies.

Fundraising

During 2022, fundraising activities began to return to pre pandemic levels. This saw an increase in the number of in-person event-based activities and where possible we maintained engagement and learning through online means.

In line with prior years, Mothers’ Union undertook fundraising activity with members, dioceses and individuals, online campaigns, email and direct mail. We have not engaged any third parties to fundraise on our behalf during this period.

We are proud to be members of the Institute of Fundraising and to have registered with the Fundraising Regulator and committed to abide by their Fundraising Code of Practice.

Procurement and monitoring systems continue to be in place to ensure we abide by both the Fundraising Regulator Code of Conduct and Mothers’ Union’s values and policies. We have worked hard to ensure that all staff are aware of, and sensitive to, data protection issues in their day-to-day work, embedding this into Mothers’ Union and we will have a wider review of data protections systems and strategies in 2023.

The charity has continued to review and enhance its systems and processes around safeguarding during the year, which in turn have been applied to fundraising to protect vulnerable donors. Improvements implemented in 2020 to the monitoring of giving patterns were sustained throughout 2023. In addition, options remain in place to suppress communications to members that are flagged as vulnerable.

Planning work continues on the replacement of our CRM package which we anticipate will result in improved data and fundraising management by late 2024. During 2022, Mothers’ Union received no fundraising complaints and no suppression requests from the Fundraising Preference service (FPS).

Looking To The Future

The theme for Mothers’ Union which began in 2022, “Transformation- Now!”, will continue throughout the Triennium to 2024, as we continue the journey of delivering our Strategic Plan for our 150[th] Anniversary year, 2026, and rebuild and refocus following the pandemic.

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• Our key focus as a movement remains to transform lives – in 2023 and beyond we will increasingly focus on building capacity and capability across the Provinces, so that together we can achieve more

• We will move from 16 Days to 365 days of activism against gender based violence, through both campaigning and practical support

• We will continue the journey of supporting the membership, especially within the UK and Ireland, building on the Reimagining Conference in 2022, to reach out to the next generation of supporters and members, so that the excellent work in local communities can continue

• We will have a strong focus on rebuilding revenue – since it has proved a challenge in 2022 to recover to pre-pandemic levels of income from our Conferences business and from local fundraising in the UK and Ireland. This will include working with provinces around the world for them to also make contributions to the central charity

• We will re-evaluate options for our major asset, Mary Sumner House, including the possibility of sale as well as redevelopment

• We will further strengthen our partnerships to collectively deliver more resources for our members’ work

• We will continue to strengthen our systems and processes, specifically further strengthening policies and procedures for safeguarding; embedding the new finance system and preparing for the implementation of a new CRM

Governance

Mothers’ Union is governed by a Royal Charter originally dated 15 June 1926 and subsequently amended by Supplemental Charters, most recently in April 2018. The latest revision was part of the modernisation programme of Mothers’ Union, to be consistent with current best governance practice, and to reflect the global nature of the Charity

The financial statements have been prepared in accordance with the accounting policies set out on pages 30 to 62 and comply with the Charity’s Royal Charter, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities (FRS 102) (Effective 1 January 2019).

The Board comprises the Worldwide President and 11 Zonal Trustees, 5 from Britain and Ireland and 6 from Regions around the world. Additionally, the board can be strengthened by up to 4 specialist appointees to fill gaps in knowledge or experience amongst the elected Board.

The Trustee Board met during 2022 on average every second month via video conferencing and in person for 1 week in November. These meetings were used to agree strategy and oversee areas of activity for the Charity, including investment, reserves and risk management. The Board works on Triennial Cycles, with the latest new triennium commencing in January 2022.

The Zonal Trustees and Worldwide President are elected from within the membership to their position for an initial term of three years and may stand for re-election for a second term. Appointed Trustees serve an initial term of 3 years, which may be renewed for a further 3 years. The Board of Trustees is

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accountable to a representative body of the membership, the Worldwide Council, which meets at least once a Triennium. This comprises the serving Trustee Board members, a representative of past Worldwide Presidents and all of the Provincial Presidents from across the world. It exists to review the performance of the global movement and the central charity, and play an advisory or decision making role on matters of long term importance for the movement.

The Board of Trustees has established a number of subcommittees through which it discharges a number of its primary responsibilities. It can co-opt individuals from outside the Board where necessary to complement the skills of Board members. Prominent amongst these sub committees is an Audit & Risk Committee. This comprises at least two Trustees, with the Chief Executive and the Head of Finance in attendance. It meets quarterly and supports the Board to fulfil its duties relating to financial reporting, internal controls, the audit process, management of risk, and compliance with the legal requirements that govern the Charity.

Decisions on grant-making are undertaken with the support of the Development Committee, which includes 2 appointed external experts, following guidelines set by the Trustees. In addition, a remuneration committee and a safeguarding committee are in place and a member of the Board has been nominated to take a lead in matters relating to data protection. All Trustees receive an induction programme including external speakers at the start of each Triennium, covering their roles and responsibilities. A skills audit was conducted, to ensure the range of skills was fully understood, and to enable additional skills to be brought in if and as required. Update training sessions are delivered as necessary throughout the triennium. The day-to-day work of Mothers’ Union is delegated to the Chief Executive and staff of approximately 23.

Organisational Structure

MU has a wholly owned trading company, MU Enterprises Limited (MUe). MUe exists to handle the non- primary purpose trading operations of the group. It is governed by a board of at least 3 directors that includes the CEO of the Charity and it reports quarterly to the main Board of the Charity.

Staffing and Remuneration

The Trustees consider that the Board of Trustees and the Senior Management Team comprise the key management personnel of the Charity in charge of directing and controlling, running and operating the Charity on a day to day basis.

All Trustees give of their time freely and received no remuneration in the year. Details of Trustees’ expenses and related party transactions are disclosed in note 6 to the accounts.

The Trustees and Senior Management Team declare any conflict(s) of interest by signing the conflict of interest declaration register.

The pay of the Senior Management Team and other staff is reviewed regularly by the Remuneration Committee who benchmark pay scales against pay levels in other similar charities within London and to make recommendations concerning the pay of the CEO and other senior staff. The general remuneration benchmark is the mid-point of the range paid for similar roles in similar charities.

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Public Benefit

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the Charity.

Risk Management

The Trustees have a risk management strategy which identifies the major risks to which the charity is exposed and the possible impact of these risks. Established systems are in place through the regular review of the risk register and quarterly management reports to review both the risks facing the charity and the effectiveness of the controls. All significant deviation from the activities planned and budgeted is subject to approval from the Audit and Risk Committee.

Other measures that are in place and regularly reviewed and updated include environmental risk management, health and safety procedures and staff policies.

Throughout the pandemic and subsequent financial crisis, the Board and Audit and Risk Committee have been meeting frequently virtually to assess risks, oversee progress and provide guidance.

The following table shows the other principal residual areas of risk faced by the Charity and the measures that have been put in place to manage these risks.

Category of Risk and Description	Steps taken to mitigate residual risk
Compliance Risk Risk of compliance breach arising from failure of training, policies, procedures or oversight. Key risk areas include safeguarding and the GDPR.	• A suite of policies and procedures is in place to help address risks arising from MU staff and members. • Dioceses are required to confirm that they adhere to the legislative and other standards recommended by regulatory authorities • An ongoing review of Safeguarding within the movement, overseen by a Board Committee • A follow up data protection audit is now planned for late 2023
Sustainability of Income The charity is predominantly funded by subscriptions, donations and other contributions from the UK membership which is ageing and in decline.	• A new active Fundraising Strategy has been adopted in 2023 to develop income both inside and outside traditional membership sources • We continue to work with affiliate provinces worldwide to increase contributions towards the needs of the central Charity • Options for maximising income generated by Mary Sumner House remain under active consideration. Planning permission now achieved for expansion.

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Systems Risks Obsolete Finance package and aging CRM enhancing risks of inaccurate data recording and reporting	• Finance package replaced during 2022 and early stages of 2023 • Scoping exercises concerning CRM replacement finishing in 2023 with procurement expected to commence in Q4 of 2024
Competition Many charities are competing for the same sources of income	• A new fundraising strategy has been agreed in early 2023 leveraging updated key messaging. • Ensuring project design is optimised to maximise opportunities to access grant funding. • Where appropriate, we will partner rather than compete with others to ensure best use of our collective resources
Cash flow Risk Ongoing activities, a number of new strategic projects and high levels of inflation continue to place pressure on cashflow	• Detailed consideration of cashflow requirements when setting annual budgets including identification of anticipated pinch points • Creation of a cashflow strategy to address anticipated cashflow pinch points ahead of time and Regular review of cashflow as part of management reporting
Investment Risk Risk of significant declines in investment values/ income	• Ongoing monitoring of the investment market and portfolio performance. • Selling investments to cater for short-term cash flow needs only when the investment values are favourable and when there are no realistic alternatives • Stated intention to move towards budgeting for surpluses of sufficient size to readily absorb foreseeable fluctuations in investment income
Disaster Risk Fire/flooding/pandemic/terrorist attack risk	• Insurance cover and the disaster recovery plan helps to manage these risks • Foreseeable building maintenance needs are being built into the future redevelopment plans for the building

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Financial Review

Financial Summary

2022 was a challenging year financially, with the movement heavily impacted by both legacy impacts of the Covid Pandemic and the more general economic tumult caused by exceptionally high levels of inflation.

The reported overall deficit for the year of £205,081 resulted primarily from income levels that continued to bounce back from Covid related disruption at a slower than hoped for rate and declines in the market value of investment holdings. Having identified this trend early in the period the Board of Trustees took a strategic decision not to respond to these budget shortfalls with an additional round of cost cutting measures, taking the view that the budgeted investments in transformation initiatives, and maintaining the human and other resources necessary to deliver those transformations was ultimately more in long term interests of the Charity than seeking to protect reserve levels, which were deemed sufficient to absorb any deficit expected to arise. Cost control measures were therefore limited to mitigating the worst of the impacts of cost inflation.

This stepping out of the boat in faith was partially rewarded, with the underlying operational deficit coming in slightly lower than had been feared at the mid-year point. The residual operational deficit was then further helped by an uncontrollable factor, the cancellation of deficit reduction payments on the defined benefit pension scheme. Meaning an operational surplus of £23k is reported incorporating this one off factor.

Investment and forex losses of £228k saw this operational surplus become an overall deficit. The resulting overall deficit, whilst still sizeable was therefore below expectations and was comfortably absorbed by the Charities free reserves, leaving the movement well placed to ride out what is expected to be another challenging year in 2023

Financial Performance

Income

Total consolidated income for the year settled at £2,483,225 (2021: £2,605,367). This was well short of the £2.9m originally budgeted.

Income generation from our primary asset, Mary Sumner House continued to suffer from the lockdown and technology driven shift in meeting habits. Conference income generated by our meeting room suite was £102k (2021: £56K), approximately £300k short of budgeted expectations and £400k short of pre Covid trade levels. The Charity has responded to these challenges by increasing the amount of floorspace given over to short terms lets. Rental income therefore increased to £73k compared to £10k in the previous period.

Fundraising activities were free of the major disruption faced in 2020, but member and donor giving patterns have not yet returned to normal and significant income lines, including legacy receipts and contributions from B&I Dioceses were well below long run trends. Total fundraising income, not including grants, was £644k (2021: £984k). The performance in grant income was stronger, with total income in this area increasing to £320k compared to £221k in 2021.

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Member subscription income collected by our local affiliated bodies in Britain and Ireland fell to £748k (2021 £826K), a decline slightly greater than our demographic modelling had expected. This arises from continued challenges being faced by our affiliated bodies and cost of living pressures being felt by members.

Other income sources generally proved more resilient. Trading income from our retail operations increased to £430K (2020: £385k) and Investment income grew to £117k (2021: £108k)

Expenditure and Losses

Expenditure levels behaved broadly in line with budgeted expectations, validating the prudent inflationary expectations built into the budget by the Board. Some organic staff cost savings were achieved during the period but otherwise, spending plans were protected, even in the face of disappointing income levels. Total expenditure reached £2,460,057 (2021: £2,577,296). This continues to be well down on historic pre-Covid norms.

Thanks to the realignment of our cost base and operational plans over the pandemic period, Mothers’ Union remains generally well positioned to operate sustainably over the mid-term, even in the face of a challenging and uncertain climate for income generation and cost inflation.

The cancellation of deficit reduction payments relating to the defined benefit pension scheme was communicated to the Charity in January 2023. This decision resulted in the reversal of the liability held on the balance sheet and an equivalent negative expenditure total recognised on the profit and loss account, resulting in a significant positive impact on the year-end outcome now reported.

Staff costs in the period totaled £869,947 (2021: £1,162,684). This figure is reduced by the cancellation of planned pension deficit reduction payments. Without this non-repeating factor, total costs would have been £1,072,251. Originally an increase arising from recruitment and targeted salary banding adjustments had been budgeted, but recruitment difficulties and positions being held vacant to assist with cost management saw the total expenditure reduced compared with 2021.

Plans for the closure and spending out of the Provident fund were confirmed during 2021 but only limited progress was made in paying these funds out due to complications in obtaining the necessary supporting paperwork from beneficiaries. Significantly enhanced levels of expenditure against this fund can be expected over the next 2 years.

The investment portfolio values suffered from stock market value declines. Sharp falls in the early part of the year and September were partially recovered in the last weeks. Total unrealised losses in the period were £244,094 (2021: £357,445 unrealised gain). The portfolios held performed in line with market benchmarks.

Financial Position

The operational and investment outcomes for the year have seen declines in both liquidity and free reserves, but both remained at comfortable levels at the year-end.

The group remained debt-free at the year-end, and no new facilities were required during the year. Liabilities included within the accounts were once again relatively routine in scale and nature.

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On a consolidated basis, total assets exceeded total liabilities on 31 December 2022 by £3,561,271 (2021: £3,766,351). The Net Current Assets position had weakened by the end of the year to total £311,604 (2021: £414,405). Cash holdings fell to £447,123 at the year-end (2021: £803,808).

The Charity also continues to benefit from detailed financial planning and oversight, a supportive and committed membership, the availability of investment assets that can be realised at relatively short notice as an option of last resort, and a good degree of control over the timing of grant expenditure. The Trustees therefore believe that cashflow risk remains manageable in the short term even under the current exceptional inflationary conditions. The residual risks in this area will continue to be addressed in the mid-term by plans for surpluses on future operational budgets.

The balance on unrestricted funds at the year-end was £1,934,907 (2021: £1,984,062). The balance of Restricted Funds was £1,626,364 (2021: £1,782,289).

On a consolidated basis, therefore, the group ended 2022 in a robust financial position, despite the deficit generated in the period.

The trading subsidiary MUE brought forward a deficiency of assets of £81k into 2022. The profit of £27k generated during 2022 has seen this deficiency of assets reduce to £53K (2021: £81,093). Given the Nature of MUE’s liabilities, including its relationship with its primary creditor, Mothers’ Union, this deficiency of assets currently has no implications for the going concern status of the trading subsidiary. The Board of Trustees of Mothers’ Union have reaffirmed their intention to provide ongoing financial support to MUE. This decision was made following a detailed review of financial forecasts and budgets by the Board and Audit and Risk Committee, which indicate that the deficiency of assets is expected to have corrected itself by 31 December 2024 at the latest. In considering these matters the Trustees identified that MUE has historically generated significant profits for the charitable group and that the factors giving rise to the deficit in 2020 and the reduced profitability being experienced in 2021 and 2022 appear predominantly temporary in nature.

The task before us now in the coming years is to build upon the foundation we have created and continue our transformation to ensure the movement can remain sustainable in the long term. This approach will likely see a small weakening of our financial position in 2022 as we invest for the future, but this anticipated outcome will be with a view towards achieving genuine long-term sustainability.

Capital Expenditure

Total Capital expenditure during the year was £85,449 (2021: £75,875). This consisted predominantly of IT equipment renewal and the implementation of a new ERP software solution.

Future Financial Plans

The Trustees continue to acknowledge the importance of diversifying income streams to strengthen the financial sustainability of the charity, particularly with a view to enabling it to cope with anticipated future demographic challenges within the B&I membership. They are also acutely aware of the need to maintain and grow financial reserves, which had recovered back into the acceptable range after a decade in which they had consistently been lower than ideal. The necessity of this has been amply demonstrated by the Coronavirus and inflation-related disruption seen in recent years and the sudden growth of cost inflation that has followed.

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The Trustees had previously committed to running budgets with break-even or surplus positions shown on the general unrestricted fund with effect until free reserve levels had recovered to the desired level. They remain committed to this path in the long term but believe it may be appropriate to run at a small deficit over the 2023-25 window to deliver the new fundraising strategy, which is intended to secure enhanced and sustainable income level increases over the back half of the decade.

A number of significant strategic projects remain underway to help address these risks. Prominent amongst these projects is the intended redevelopment of the movement’s headquarters, Mary Sumner House. In late 2020 the Board agreed that a redevelopment scheme, created during 2020, should be put forward for formal planning approval. The scheme is intended to secure the long-term future of the building and maximise the income it generates to support the work of the charity. Planning approval was formally granted in late summer 2021. Now the application has been successful, the Board intends to secure this planning permission indefinitely by instigating a small works package in late 2023. In parallel to this, the board will also be conducting a review of the viability of the scheme, as put forward for planning, in light of current economic circumstances and will reassess other options for the building. Only once this body of work has been completed will be Board determine how the charity should move forward.

The new fundraising strategy, agreed in early 2023, also forms a key plank of the movement’s response to these sustainability challenges.

Financial Control Environment

The Board approves an annual budget prior to the commencement of each financial year. This budget is subsequently monitored and scrutinised by staff and Trustees as a comparison of the monthly and quarterly management accounts.

All expenditures must be authorised by a budget holder prior to it going forward for payment. Budget and sub-budget holders are identified at the time the budget is approved. Single transaction authority limits within total allocated budgets are determined by Job role.

Policies and controls are in place to cover all aspects of financial processing. Detailed controls over funds and cheques are also in place. Multiple signatories are required to instigate any payments. The adequacy of the control environment is periodically assessed by the Board and the Audit and Risk Committee. The internal controls environment is being reconstructed as part of the implementation of the new Finance Package. Once this software has gone live, the control environment will be fully reviewed by the Audit and Risk Committee.

Investment Policy

The Trustees have full discretion to invest funds not immediately needed as they see appropriate. Every effort is made to ensure that the funds are invested to maximise returns without placing funds at undue risk or compromising ethical integrity. Therefore, to safeguard the assets of the Charity, the Trustees have adopted a low-risk policy and have invested solely in diversified Britain and Ireland-based funds, splitting the portfolio of investments more or less equally between the M&G Group Charifund and the various CBF Church of England Funds managed by CCLA.

The Trustees are happy with the performance of the charity’s investment portfolio over a challenging period and have reaffirmed that the management of Mothers’ Union’s investments and the current asset allocation strategy are appropriate.

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Reserves and Fund Accounting

MU’s reserves are a mix of unrestricted funds and restricted funds

The Trustees have calculated free reserves (those reserves available for general purposes) on 31 December 2022 as follows:

cember 2022 as follows:
Total Funds at 31/12/22	£ 3,561,271
Less total restricted funds	£ (1,626,364)
Less total designated funds	£ (324,650)
Less unrestricted tangible fixed assets	£ (597,005)

Free Reserves at 31/12/22 £ 1,013,252

The Trustees have set a target level for free reserves of between £700,000 and £1,700,000, which represents approximately 6 to 9 months of unrestricted expenditure of the Charity based on long-run expenditure levels on the fund. Free reserves are presently £1,013,252, towards the lower end of the range the Trustees believe is appropriate.

The Trustees are intending to manage the financial affairs and planning of the charity so that reserves are at the upper end of the desired range by the middle of the decade to ensure the financial stability of the movement. However, it is understood that in the immediate term, free reserve levels may need to decline slightly as the charity deals with the impacts of inflation and ongoing disruption to income generation.

The reserves policy for Restricted Funds is for sufficient assets to be held to meet the obligations of each fund, and this was again the case as of 31 December 2022. In 2019 the Trustees agreed to move to an updated accounting fund structure by the start of 2021. This has seen the closure of most of the Charity’s existing restricted funds to new donations with effect from 01 January 2021 and the creation during the year of a number of project-specific restricted and designated funds, bringing Mothers’ Union’s approach to the management of funds and reserves more in line with best practice elsewhere within the third sector.

During 2021 the Trustees confirmed plans to close and Spend out the Provident fund over an accelerated timeframe. The intention is for all valid claims to be paid out in full by the end of 2025, with this process commencing in 2023.

Statement Of Trustees’ Responsibilities

The Trustees are responsible for preparing the Annual Report and the financial statement in accordance with applicable laws and regulations.

Charity law in England and Wales requires the Trustees to prepare financial statements for each financial year. Under the law, the Trustees have elected to prepare the financial statements in accordance with United Kingdom Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the

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state of affairs of the charity and group and of the surplus or deficit for that period. In preparing those financial statements, the Trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles of the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• follow applicable accounting standards, and

• prepare the financial statements on an ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and group and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Provision of information to auditors

So far as each of the Trustees at the time the report is approved are aware:

• there is no relevant audit information of which the auditors are unaware and,

• they have taken all the steps they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

Approved by the Trustees and signed on their behalf by:

Sheran Harper

Worldwide President and Trustee

23/10/2023

Mothers’ Union

Mary Sumner House 24 Tufton Street London SW1P 3RB 0207 222 5533 www.mothersunion.org

Facebook and Twitter @MothersUnion

Instagram @officiamothersunion

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Independent Auditor’s Report To The Trustees Of Mothers’ Union

Opinion

We have audited the financial statements of Mothers’ Union (‘the parent charity’) for the year ended 31 December 2022, which comprise the consolidated statement of financial activities, the group and parent charity balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

• Give a true and fair view of the state of the group and parent charity’s affairs as of 31 December 2022 and of the group’s incoming resources and application of resources for the year that ended

• Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice

• Have been prepared in accordance with the requirements of the Charities Act 2011

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on Mothers’ Union's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other

31

information contained within the annual report. Our opinion on the financial statements does not cover the other information, and except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

• The information given in the trustees’ annual report is inconsistent in any material respect with the financial statements

• Sufficient accounting records have not been kept; or

• the financial statements are not in agreement with the accounting records and returns; or

• We have not received all the information and explanations we require for our audit

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the group and the parent charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the

32

aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• We enquired of management, and the audit and risk committee, which included obtaining and reviewing supporting documentation concerning the group’s policies and procedures relating to:

• Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

• Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

• The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

• We inspected the minutes of meetings of those charged with governance.

• We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.

• We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.

• We reviewed any reports made to regulators.

• We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

• We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

• In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulations. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

33

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities . This description forms part of our auditor’s report.

Use of our report

This report is made solely to the parent charity’s trustees as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the parent charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the parent charity and the parent charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.

25 October 2023

Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Sayer Vincent LLP is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006

34

The Mothers' Union

Consolidated statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2022

Note Income from: 2 12 3 5 Reconciliation of funds: Sale of Publications and other income Total funds brought forward Total funds carried forward Net (expenditure) / income for the year Net (losses) / gains on investments Investments Total income Expenditure on: Trading expenditure - MU Enterprises Fundraising Net gains on foreign exchange Raising funds Total expenditure Net income / (expenditure) before net gains / (losses) on investments Charitable activities Trading income - MU Enterprises Subscriptions, Donations & Legacies Other trading activities	Unrestricted £ 1,366,094 532,623 13,103 205,428	Overseas Restricted £ - - - -	Other Restricted £ 346,938 - - 19,039	2022 Total £ 1,713,032 532,623 13,103 224,467 2,483,225 425,562 129,789 1,904,706 2,460,057 (244,095) 15,847 (205,080) 3,766,351 3,561,271 23,168	Unrestricted £ 1,737,365 462,508 20 58,822	Overseas Restricted £ 97,976 - - 31,566	2021 Other Restricted Total £ £ 196,424 2,031,765 - 462,508 - 20 20,686 111,074 217,110 2,605,367 - 352,322 - 133,549 183,779 2,091,426 183,779 2,577,297 77,003 357,445 - - 110,334 385,515 1,518,722 3,380,836 1,629,056 3,766,351 33,331 28,070
	2,117,248	-	365,977		2,258,715	129,542
	425,562 129,789 1,448,612	- - 141,451	- - 314,643		352,322 133,549 1,553,776	- - 353,871
	2,003,963	141,451	314,643		2,039,647	353,871
	(178,287) 15,847 113,285	- - (141,451)	(65,808) - 51,334		280,442 - 219,068	- - (224,329)
	(49,155) 1,984,062	(141,451) 153,233	(14,474) 1,629,056		499,510 1,484,552	(224,329) 377,562
	1,934,907	11,782	1,614,582		1,984,062	153,233

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21a to the financial statements.

35

The Mothers' Union

Balance sheets

As at 31 December 2022

Note Fixed assets: 10 12 11 Current assets: 15 16 Liabilities: 17 18 22a Total unrestricted funds Subsidiary undertaking Investments: Total assets less current liabilities Stocks Debtors Funds: Restricted income funds Unrestricted income funds: Designated funds General funds Creditors: amounts falling due within one year Net current assets Total net assets Creditors: amounts falling due after one year Other investments Cash at bank and in hand Short term deposits Tangible assets Total funds	2022 2021 £ £ 597,005 657,493 - - 2,652,662 2,896,757 3,249,667 3,554,250 26,928 28,518 209,836 132,374 5,218 5,125 441,925 798,683 683,907 964,700 (372,303) (550,295) 311,604 414,405 3,561,271 3,968,655 - (202,304) 3,561,271 3,766,351 1,626,364 1,782,289 324,650 306,427 1,610,257 1,677,635 1,934,907 1,984,062 3,561,271 3,766,351 The group	2022 2021 £ £ 597,005 657,493 - - 2,652,662 2,896,757 3,249,667 3,554,250 26,928 28,518 209,836 132,374 5,218 5,125 441,925 798,683 683,907 964,700 (372,303) (550,295) 311,604 414,405 3,561,271 3,968,655 - (202,304) 3,561,271 3,766,351 1,626,364 1,782,289 324,650 306,427 1,610,257 1,677,635 1,934,907 1,984,062 3,561,271 3,766,351 The group	2022 2021 £ £ 597,005 657,493 12 12 2,652,662 2,896,757 3,249,679 3,554,262 2,550 2,550 387,696 422,910 5,218 5,125 310,308 580,621 705,772 1,011,206 (340,827) (515,720) 364,945 495,486 3,614,624 4,049,748 - (202,304) 3,614,624 3,847,444 1,626,364 1,782,289 324,650 306,427 1,663,610 1,758,728 1,988,260 2,065,155 3,614,624 3,847,444 The charity	2022 2021 £ £ 597,005 657,493 12 12 2,652,662 2,896,757 3,249,679 3,554,262 2,550 2,550 387,696 422,910 5,218 5,125 310,308 580,621 705,772 1,011,206 (340,827) (515,720) 364,945 495,486 3,614,624 4,049,748 - (202,304) 3,614,624 3,847,444 1,626,364 1,782,289 324,650 306,427 1,663,610 1,758,728 1,988,260 2,065,155 3,614,624 3,847,444 The charity
	3,249,667 26,928 209,836 5,218 441,925	3,554,250 28,518 132,374 5,125 798,683	3,249,679 2,550 387,696 5,218 310,308	3,554,262 2,550 422,910 5,125 580,621
	683,907 (372,303)	964,700 (550,295)	705,772 (340,827)	1,011,206 (515,720)
	311,604	414,405	364,945	495,486
	3,561,271 -	3,968,655 (202,304)	3,614,624 -	4,049,748 (202,304)
	3,561,271	3,766,351	3,614,624	3,847,444
	1,626,364 324,650 1,610,257	1,782,289 306,427 1,677,635	1,626,364 324,650 1,663,610	1,782,289 306,427 1,758,728
	1,934,907	1,984,062	1,988,260	2,065,155
	3,561,271	3,766,351	3,614,624	3,847,444

The financial statements and notes were approved and authorised for issue by the Board of Trustees on 23 October 2023 and signed on its behalf by

Sheran Harper

Worldwide President and Trustee

36

The Mothers' Union

Consolidated statement of cash flows

For the year ended 31 December 2022

Note £ £ Net income for the reporting period (205,080) (as per the statement of financial activities) Depreciation charges 145,937 Losses/(gains) on investments 244,095 Dividends, interest and rent from investments (224,467) Decrease in stocks 1,590 (Increase)/decrease in debtors (77,462) Decrease in creditors (380,296) Net cash (used in) / provided by operating activities (495,683) 224,467 (85,449) - 139,018 (356,665) 803,808 447,143 Analysis of cash and cash equivalents and of net debt At 1 January 2022 £ Cash at bank and in hand 798,683 Short term deposits 5,125 a Total cash and cash equivalents 803,808 Cash flows from operating activities Net cash provided by investing activities Cash flows from investing activities: Dividends, interest and rents from investments Purchase of fixed assets Proceeds from sale of investments 2022 Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year	Note £ £ Net income for the reporting period (205,080) (as per the statement of financial activities) Depreciation charges 145,937 Losses/(gains) on investments 244,095 Dividends, interest and rent from investments (224,467) Decrease in stocks 1,590 (Increase)/decrease in debtors (77,462) Decrease in creditors (380,296) Net cash (used in) / provided by operating activities (495,683) 224,467 (85,449) - 139,018 (356,665) 803,808 447,143 Analysis of cash and cash equivalents and of net debt At 1 January 2022 £ Cash at bank and in hand 798,683 Short term deposits 5,125 a Total cash and cash equivalents 803,808 Cash flows from operating activities Net cash provided by investing activities Cash flows from investing activities: Dividends, interest and rents from investments Purchase of fixed assets Proceeds from sale of investments 2022 Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year	Note £ £ Net income for the reporting period (205,080) (as per the statement of financial activities) Depreciation charges 145,937 Losses/(gains) on investments 244,095 Dividends, interest and rent from investments (224,467) Decrease in stocks 1,590 (Increase)/decrease in debtors (77,462) Decrease in creditors (380,296) Net cash (used in) / provided by operating activities (495,683) 224,467 (85,449) - 139,018 (356,665) 803,808 447,143 Analysis of cash and cash equivalents and of net debt At 1 January 2022 £ Cash at bank and in hand 798,683 Short term deposits 5,125 a Total cash and cash equivalents 803,808 Cash flows from operating activities Net cash provided by investing activities Cash flows from investing activities: Dividends, interest and rents from investments Purchase of fixed assets Proceeds from sale of investments 2022 Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Change in cash and cash equivalents in the year	£ £ 385,515 184,438 (357,445) (111,074) 11,946 52,746 (123,134) 42,992 111,074 (75,875) 14,000 49,199 92,191 711,617 803,808 Cash flows At 31 December 2022 £ £ (356,665) 442,018 - 5,125 (356,665) 447,143 2021	£ £ 385,515 184,438 (357,445) (111,074) 11,946 52,746 (123,134) 42,992 111,074 (75,875) 14,000 49,199 92,191 711,617 803,808 Cash flows At 31 December 2022 £ £ (356,665) 442,018 - 5,125 (356,665) 447,143 2021
		(495,683) 139,018		42,992 49,199
			Cash flows £ (356,665) -
		(356,665) 803,808		92,191 711,617
		447,143		803,808
		At 1 January 2022 £ 798,683 5,125		At 31 December 2022 £ 442,018 5,125
		803,808	(356,665)	447,143

37

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies

a) Statutory information

Mothers' Untion is a charity registered in England and Wales (registration number: 240531) and is also a Royal Charter company limited by guarantee (registration number RC000256).

The charity's registered office address is 24 Tufton Street, London, SW1P 3RB.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

These financial statements consolidate the results of the charity and its wholly-owned subsidiary M.U. Enterprises Limited on a line by line basis. Transactions and balances between the charity and its subsidiary have been eliminated from the consolidated financial statements. Balances between the two entities are disclosed in the notes of the charity's balance sheet. A separate statement of financial activities, or income and expenditure account, for the charity itself is not presented because the charity has taken advantage of the exemptions afforded by section 408 of the Companies Act 2006, A summary of the result for the year is disclosed in the notes to the accounts.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

c) Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain criticial accounting estimates. It also requires management to exercise its judgement in the process of applying the charity's accounting policies. In the application of the accounting policies, Trustee are required to make judgement, estimates, and assumptions about the carrying value of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affected current and future periods.

The discount rate of the future deficit recovery payments towards the charity's defined benefit pension scheme, which is recognised as a liability in the accounts, is a key source of estimation uncertainty. Further details can be found in note 19. In the view of the Trustees, no other assumptions concerning the future or estimation uncertainty affecting assets or liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.

d) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

e) Going concern

The trustees have reviewed the charity's financial position, reserves levels and future plans and consider that despite the tough operational circumstances, there are no foreseeable material uncertainties about the Charity's ability to continue as a going concern.

38

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

f) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Subscriptions :

Diocesan subscriptions to the General Fund are dealt with on an accrual basis. Receipts from dioceses for subscriptions for Families First magazine for the following year have been treated as deferred income in the accounts of the trading subsidiary. All other subscriptions are dealt with within the accounts of the period in which they are received.

Donations and legacies :

Donations and gifts are included in full in the Statement of Financial Activities when there is entitlement, probability of receipt and the amount of income receivable can be measured reliably.

Grants received :

Grants are recognised in full in the Statement of Financial Activities in the year in which the charity has entitlement to the income, the amount of income receivable can be measured reliably and there is probability of receipt.

Government Grants:

Government grants are accounted under the accruals model as permitted by FRS 102. Grants of a revenue nature are recognised in the Statement of Financial Activities in the same period as the related expenditure.

Income from Investments and Short-Term Deposits:

Income from investments and short-term deposits includes taxation recoverable in respect of that income.

g) Fund accounting

Mothers' Union has various types of funds which require separate disclosure. These are as follows:

Restricted funds:

These funds receive income, which are earmarked by the donor for specific purposes, where these purposes are within the overall aims of the organisation. These funds may be income only (where the capital must be retained) or income and capital (where the income derived therein may be fully utilised). Details of restricted funds managed by the Charity are set out in note 21.

Unrestricted funds:

Income received into the general unrestricted fund is expendable at the discretion of the Trustees in the furtherance of the objectives of the Charity. Funds may be held in reserve in this fund to meet general expenditure and working capital needs.

Designated funds:

Designated funds are unrestricted funds that have been set aside to support particular workstreams or projects. They differ from restricted funds as no formal legal restriction exists. Designated funds can be created to support specific foreseeable operational expenditure needs; to separate funds donated for particular projects where a formal restriction has not been created; or to support planned capital expenditure projects.

h) Expenditure

Expenditure is accounted for an accruals basis and include attributable VAT, which cannot be recovered.

Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned based on the direct costs of each activity. Governance costs include the cost of governance arrangements which relate to the general running of the Charity, including strategic planning for its future developments, external audit, any legal advice for the Trustees, and all costs of complying with constitutional and statutory requirements, such as the costs of the Trustee meetings and of preparing the statutory accounts and satisfying public accountability.

i) Grants payable

Grants are normally charged in the period in which they are paid. In the case of the annual grants from the General Fund made to dioceses in Britain and Ireland for general purposes, these are charged in the year for which they are approved.

39

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

1 Accounting policies (continued)

j) Tangible fixed assets

In accordance with the Statement of Recommended Practice on Accounting and Reporting by Charities, the freehold property in Westminister, the only property used by the charity on a continuing basis, is stated at cost in the balance sheet.

Assets with a value in excess of £500 or with a useful life over 5 years have been capitalised. Assets that have no further useful life or those that have been scrapped have been written off at cost less accumulated depreciation.

For the property, no depreciation is charged on the original building on the basis that the estimated remaining useful life of the property exceeds 50 years and the property has a high residual value, particularly due to the high value of land in Westminister. This is subject to an annual impairment review. Improvement to property and other tangible fixed assets are depreciated over their expected useful lives on the straight-line basis as follows:

 Property improvement 4% after the first year  Office furniture and equipment 20%  Membership database and wesbite development 10%  Computer equipment 20%

Depreciation is not charged until the asset has been brought into use.

• k) Investments

Investments are stated in the balance sheet at their gross market value as at the balance sheet date without provision for potential costs relating to the disposal of these. All movements in value arising from investment changes or revaluation are shown in the Consolidated Statement of Financial Activities.

Investments in subsidiaries

Investments in subsidiaries are at cost.

l) Stocks

Stocks are stated at the lower of cost and net realisable value. Specific provision is made for obsolete and slow-moving stock on an item by item basis. Stock of publications for resale held by the charity has been shown at cost.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) Short term deposits

Bank deposits, which are not repayable on demand without penalty, are treated as short-term investments.

o) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

p) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

q) Financial instruments

The charity only has both basic and non-basic financial assets and financial liabilities. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Non-basic financial instruments are measured at fair value with any gain or loss going to the statement of financial activities. Full details are given in the financial instruments note.

r) Pension Costs

Mothers' Union participates in the Pension Builder (Defined Contribution) and Defined Benefits Scheme (closed to new entrants), both of which are part of the Church Workers Pension Fund. As the charity is unable to identify its share of the underlying assets and liabilities in the scheme on a consistent and reasonable basis, it takes a multi-employer exemption under FRS102 and so accounts for the scheme as if it were a defined contribution scheme. Pension costs are accounted for on the basis of contributions payable for the year.

40

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

2 Income from subscriptions, donations & legacies

3 Grants Government grants Income from investments Rental income Investment trusts Short-term deposits Shares in UK listed companies Membership subscriptions & donations Other donations and legacies	Unrestricted £ 1,060,355 282,762 22,977 -	Overseas Restricted £ - - - - - Overseas Restricted £ - - - - -	Other Restricted £ 376 49,350 297,213 -	2022 Total £ 1,060,730 332,112 320,190 -	Unrestricted £ 1,144,703 496,551 45,492 50,619	Overseas Restricted £ - 7,853 90,123 -	Other Restricted £ - 160,990 35,434 -	2021 Total £ 1,144,703 665,394 171,049 50,619
	1,366,094		346,938	1,713,032	1,737,365	97,976	196,424	2,031,765
	Unrestricted £ 106,365 98,315 320 -		Other Restricted £ - 19,001 38 -	2022 Total £ 106,365 117,316 358 -	Unrestricted £ 3,237 53,936 39 1,610	Overseas Restricted £ - 31,566 - -	Other Restricted £ - 20,686 - -	2021 Total £ 3,237 106,188 39 1,610
	205,000		19,039	224,039	58,822	31,566	20,686	111,074

41

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

4 Expenditure

a) Analysis of charitable activities

a) Analysis of charitable activities
Community Engagement & Development 2021 comparatives Community Engagement & Development Training & Capacity Building Membership Resources Campaigning Prayer & Fellowship Community Engagement & Development Training & Capacity Building Prayer & Fellowship b) Analysis of Support Costs Community Engagement & Development Training & Capacity Building Emergency Relief Prayer & Fellowship Campaigning Membership Resources Membership Resources Training & Capacity Building Prayer & Fellowship Campaigning 2021 comparatives Campaigning Membership Resources	Governance 2022 £ 20,385 21,972 12,736 14,017 23,253	Grants 2022 £ 56,854 76,547 15,335 18,954 22,564	Direct costs 2022 £ 242,226 257,998 137,005 152,464 239,451	Support costs 2022 £ 151,218 163,113 94,591 103,929 172,457	Total 2022 £ 450,298 497,658 246,931 275,347 434,472
		190,254	1,029,144	685,308	1,904,706
		Grants 2021 £ 72,109 93,682 30,927 34,683 - 40,035	Direct costs 2021 £ 280,786 302,314 173,488 185,450 34 304,565	Support costs 2021 £ 126,541 136,394 79,059 87,012 - 144,347	Total 2021 £ 479,436 532,390 283,474 307,145 34 488,947
		271,436	1,246,637	573,353	2,091,426
		Administration 2022 £ 33,515 36,577 21,348 22,845 38,080	Premises & IT 2022 £ 65,212 69,539 40,076 45,176 74,639	Depreciation 2022 £ 32,106 35,025 20,431 21,891 36,485	Total 2022 £ 151,218 163,113 94,591 103,929 172,457
	92,363	152,365	294,642	145,938	685,308
	Governance 2021 £ 16,132 17,388 10,079 11,093 18,402	Administration 2021 £ 32,793 35,849 20,935 22,325 37,239	Premises & IT 2021 £ 37,040 38,892 22,224 25,928 42,596	Depreciation 2021 £ 40,576 44,265 25,821 27,666 46,110	Total 2021 £ 126,541 136,394 79,059 87,012 144,347
	73,094	149,141	166,680	184,438	573,353

Support costs are allocated in the ratio of staff time, space occupied, grants paid, and direct costs.

42

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

4 Expenditure (continued)

c) Grant Payments

Mothers' Union made grant payments to 41 affiliates of Mothers' Union during the year (2021: 48), which include grants for programmes, salary and travel costs for Community Development Coordinators and other project related costs such as equipment. The total of grants paid and the nature of the activities funded is set out above. No grants were made to individuals.

The largest recipient of grant funding in the year was Mothers' Union Burundi which received grants of £36,028. In 2022, there were no individual grants made of more than £35,000.

World Wide Conference Apportionment of Staff costs d) Analysis of Governance Costs Board costs Audit and accountancy fees	2022 2021 £ £ 33,084 26,045 33,108 399 - 150 26,171 46,500 92,363 73,094

43

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

• 5 Net (expenditure) / income for the year

This is stated after charging:

This is stated after charging:
	2022	2021
	£	£
Depreciation of tangible fixed assets	145,937	184,438
Auditor's remuneration (excluding VAT):
Audit of parent charity	16,500	15,400
Audit of M.U. Enterprises Limited	5,000	7,700
Other services	4,800	2,945

• 6 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

Staff costs were as follows:

Less: Recharged to subsidiary undertaking Net salary expenditure, borne by the Charity Additional pension costs: decrease to deficit contribution (note 19) Salaries and wages (including temporary staff) Operating costs of defined benefit pension schemes Redundancy and termination costs Social security costs	2022 2021 £ £ 905,179 1,017,247 331 3,292 103,737 101,475 63,004 58,670 1,072,251 1,180,684 (202,304) (18,000) 869,947 1,162,684 (197,321) (204,701) 672,626 957,983

The redundancy and termination costs were settled and paid at the balance sheet date.

The number of employees with annual remuneration in excess of £60,000, excluding pension contributions to the Church Workers Pension Fund administered by Church of England:

		2022	2021
		No.	No.
£60,000	- £69,999	1	-
£70,000	- £79,999	1	-
£80,000	- £89,999	-	1
£90,000	- £99,999	1	-

Total remuneration paid to key management personnel totalled £332,190 for 2022 (2021: £294,396), which includes pension contribution of £13,057 (2021: £11,525). Out of this, £14,452 (2021: £16,911) was charged to the subsidiary (M.U. Enterprises) as Directors' remuneration.

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil). The Charity paid £1,500 for Trustee indemnity insurance (2021: £1,500).

Trustees expenses of £2,540 were claimed in 2022 by 6 trustees (2021: none). These related to travel and accommodation costs to attend Board meetings.

44

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 23 (2021: 27).

8 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

Aggregate donations of £1,160 were received from Trustees during 2022 (2021: £450).

9 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes. The charity's trading subsidiary M.U. Enterprises Limited distributes under Gift Aid available profits to the parent charity. Its charge to corporation tax in the year was:

10 Additions in year The group and charity UK corporation tax at 19% Cost Depreciation Net book value Tangible fixed assets At the start of the year At the end of the year At the start of the year At the end of the year At the end of the year At the start of the year Charge for the year	Freehold property £ 569,850 -	Office Furniture & Equipment £ 540,353 11,386	Membership database & website development £ 261,920 -	2022 £ -	2021 £ -
				Computer equipment £ 430,905 74,063	Total £ 1,803,028 85,449
	569,850	551,739	261,920	504,968	1,888,477
	81,846 20,729	528,061 6,397	157,311 49,110	378,317 69,701	1,145,535 145,937
	102,575	534,458	206,421	448,018	1,291,472
	467,275	17,281	55,499	56,950	597,005
	488,004	12,292	104,609	52,588	657,493

Mothers' Union owns the freehold property in Westminster consisting of the office premises and chapel, representing an original capital expenditure of £65,492 in 1925, this amount having been received by Mothers' Union from various sources, both home and overseas. The Trustees consider that the market value of the freehold property is in excess of the carrying cost in the Balance Sheet.

As explained in the statement of accounting policies, the cost of this property is shown in the Balance Sheet in accordance with the Statement of Recommended Practice on Accounting and Reporting by Charities.

All of the above assets are used for charitable purposes.

45

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

11 Investments

Market Value: At beginning of year Disposal (Losses)/gains At end of year Being at market value: Investment trusts Shares in UK listed companies The group and charity	Unrestricted Funds £ 1,300,994 - (89,438)	Restricted Fund Overseas £ 940,403 - (88,850)	Other restricted funds £ 655,360 - (65,807)	2022 total £ 2,896,757 - (244,095)	2021 total £ 2,553,312 (14,000) 357,445
	1,211,556	851,553	589,553	2,652,662	2,896,757
	1,185,101 26,455	847,631 3,922	589,553 -	2,622,285 30,377	2,866,115 30,642
	1,211,556	851,553	589,553	2,652,662	2,896,757

All investments were in UK investment trusts, and UK listed companies.

46

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

12 Subsidiary undertaking

The charity owns the whole of the issued share capital of M.U. Enterprises Limited, a company registered in England (company number is 02848474). The registered office address is Mary Sumner House, 24 Tufton Street, London, SW1P 3RB. The principal activities of the company are the sale of publications, cards and gifts, the publication of the magazine Families First, and the letting of conference rooms.

The interests of Mothers' Union are:

At beginning and end of year

Share Capital
2022	2021
£	£
12	12

Advances, where made, are secured by way of a fixed and floating charge over the assets of the company, under a debenture dated 14 December 1995.

All activities have been consolidated on a line by line basis in the statement of financial activities. Available profits are distrbuted under Gift Aid to the parent charity.

A summary of the results of the subsidiary is shown below:

A summary of the results of the subsidiary is shown below:
Administrative expenses Gross profit Profit on ordinary activities before interest and taxation Interest receivable and similar income Turnover Cost of sales Profit for the financial year Taxation on profit on ordinary activities Retained earnings Total retained earnings brought forward Profit for the financial year Distribution under Gift Aid to parent charity Total retained earnings carried forward Profit on ordinary activities before taxation	2022 £ 532,623 (361,074)	2021 £ 444,976 (292,490)
	171,549 (144,237)	152,486 (134,832)
	27,312 428	17,654 18
	27,740 -	17,672 -
	27,740	17,672
	(81,093) 27,740 -	(98,765) 17,672 -
	(53,353)	(81,093)

Administrative expenses include rent payable to Mothers' Union of £33,250 (2021: £28,500). As the subsidiary made a loss of £98,765 in 2020 it has not donated any funds to the charity in 2021 or 2022 under a deed of covenant.

Amounts owed to the parent undertaking are shown in note 16. The aggregate of the assets, liabilities and reserves was: Assets Liabilities Reserves	178,059 (231,400)	279,898 (360,979)
	(53,341)	(81,081)

47

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

13 Parent charity

The parent charity's gross income and the results for the year are disclosed as follows:

	2022	2021
	£	£
Gross income	1,983,424	2,180,459
Result for the year	(232,820)	576,982

14 Associated Charities

The Mothers' Union is active in 34 Provinces of the worldwide Anglican Communion. Each of the Provincial organisations is independent and accordingly their assets and results are not included in these accounts. The Charity is also at work in dioceses of the Church of England, the Church in Wales, the Church of Ireland and the Scottish Episcopal Church. Each diocesan organisation is autonomous and therefore their assets and results are not included in these accounts either.

15 Stocks

15 Stocks
16 17 Pension deficit due within one year Trade creditors Other creditors Trade debtors Staff season ticket and other loans Prepayments Other debtors Amounts due from subsidiary undertakings Debtors Taxation and social security Creditors: amounts falling due within one year Accruals Goods for resale	2022 2021 £ £ 26,928 28,518 26,928 28,518 2022 2021 £ £ 65,819 26,655 - - 1,415 841 91,611 25,614 50,991 79,264 209,836 132,374 2022 2021 £ £ - 68,696 93,887 136,950 31,799 30,917 35,094 24,554 211,523 289,178 372,303 550,295 The group The group The group		2022 2021 £ £ 2,550 2,550 2,550 2,550 2022 2021 £ £ 44,413 - 185,355 326,404 1,415 841 105,522 25,486 50,991 70,179 387,696 422,910 2022 2021 £ £ - 68,696 73,622 118,268 28,302 24,308 35,094 24,554 203,809 279,894 340,827 515,720 The charity The charity The charity
	372,303	550,295

48

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

18 Creditors: amounts falling due after one year

Within 1 year The total pension deficit is repayable over the following period: Between 2 and 5 years Pension deficit Between 1 and 2 years	2022 2021 £ £ - 202,304 - 68,696 - 68,422 - 133,882 - 271,000 The Group and Charity

19 Pension scheme

The Mothers' Union participates in the Defined Benefits Scheme section of the Church Workers Pension Fund (CWPF) for lay staff. The scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund (CWPF) has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Defined Benefits Scheme

The Defined Benefits Scheme ("DBS") section of the Church Workers Pension Fund provides benefits for lay staff based on final pensionable salaries.

For funding purposes, DBS is divided into sub-pools in respect of each participating employer as well as a further sub-pool, known as the Life Risk Pool. The Life Risk Pool exists to share certain risks between employers, including those relating to mortality and postretirement investment returns.

The division of the DBS into sub-pools is notional and is for the purpose of calculating ongoing contributions. They do not alter the fact that the assets of the DBS are held as a single trust fund out of which all the benefits are to be provided. From time to time, a notional premium is transferred from employers' sub-pools to the Life Risk Pool and all pensions and death benefits are paid from the Life Risk Pool.

The scheme is a multi-employer scheme as described in Section 28 of FRS 102. It is not possible to attribute DBS assets and liabilities to specific employers, since each employwer, through the Life Risk Section, is exposed to actuarial risks associated with the current and former employees of other entities participating in DBS. This means that contributions are accounted for as if DBS were a defined contribution scheme. The pensions costs charged to the SoFA during the year are contributions payable towards benefits and expenses accrued in that year (2022: £6,900, 2021: £6,700).

If, following an actuarial valuation of the Life Risk Pool, there is a surplus or deficit in the pool, further transfers may be made from the Life Risk Pool to the employers' sub-pools, or vice versa. The amounts to be transferred (and their allocation between the subpools) will be settled by the Church of England Pensions Board on the advice of the Actuary.

A valuation of DBS is carried out once every three years. The most recently finalised was carried out as at 31 December 2022. In this 2022 valuation, the Life Risk Section was shown to be in surplus by £7m therefore no deficit contributions are required at this time into the employers' sub-pool.

Due to the improvements in the projected funding position of the Fund, the Church of England Pensions Board agreed that deficit contributions should cease with effect from 31 December 2022 for employers whose pools were estimated to be materially in surplus. As a result, there is no obligation recognised as a liability within the Employer's financial statements as at 31 December 2022. A liability has been recognised at earlier dates due to a previously agreed deficit recovery payment therefore this has been reversed as at the yearend, reducing the costs for 2022.

The movement in the provision is set out below:

Balance Sheet Liability as at 1 January Deficit contribution paid Interest Remaining charge to balance sheet liability * (recognised in SoFA) Balance Sheet Liability as at 31 December	2022 2021 £ £ 271,000 289,000 (69,000) (69,000) 3,000 1,000 (205,000) 50,000 - 271,000

*Comprises change in agreed deficit recovery plan and change in discount rate between year-ends.

This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions, set by reference to the duration of the deficit recovery payments:

Discount rate

2022	2021	2020
n/a	1.40%	0.40%

Discount rate is not applicable in 2022 due to the liability being nil. The legal structure of the scheme is such that if another employer fails, the employer could become responsible for paying a share of that employer's pension liabilities.

49

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

• 20 As noted in the trustees' annual report, the charity holds a Provident fund for payments to overseas employees relating to historic employment benefits. Where individuals with a valid claim from the fund have made contact with the charity, we have been able to calculate the level of payment due and, where unpaid at yearend, these are accrued into the accoutnts. While local dioceses are working with the charity to contact those with a potential claim, it is not possible to reliably estimate the number of claims that will become payable. Therefore no provision has been made into the accounts for unclaim payments. However, as shown in note 22, the Overseas Provident funds for any future payments are restricted and therefore set aside frOM the charity's free reserves.

21a Designated Funds - - 324,650 21b Designated Funds - - 306,427 - 306,427 Long term liabilities Net assets at 31 December 2022 Tangible fixed assets Investments Net current assets Net assets at 31 December 2021 Net current assets Analysis of group net assets between funds (current year) Tangible fixed assets Analysis of group net assets between funds (prior year) Investments	21a Designated Funds - - 324,650 21b Designated Funds - - 306,427 - 306,427 Long term liabilities Net assets at 31 December 2022 Tangible fixed assets Investments Net current assets Net assets at 31 December 2021 Net current assets Analysis of group net assets between funds (current year) Tangible fixed assets Analysis of group net assets between funds (prior year) Investments	Unrestricted General Funds £ 597,005 1,211,556 126,346	£ - 851,553 (839,771) Overseas Restricted Funds	Other Restricted Funds £ - 589,553 1,025,029	Total funds £ 597,005 2,652,662 311,604
	324,650	1,934,907	11,782	1,614,582	3,561,271
	Designated Funds - - 306,427 -	Unrestricted General Funds £ 657,493 1,422,041 (199,595) (202,304)	£ - 819,356 (666,123) - Overseas Restricted Funds	Other Restricted Funds £ - 655,360 973,696 -	Total funds £ 657,493 2,896,757 107,978 (202,304)
	306,427	1,677,635	153,233	1,629,056	3,459,924

50

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

22a Movements in funds (current year)

Movements in funds (current year)
Total restricted funds Total designated funds General funds SS 2023 Five Talents Overseas Provident Britain & Ireland Development Fund DRC 2021 GBV 2022 Designated funds: Overseas Relief Britain & Ireland Development Fund Other Funds Total unrestricted funds Total funds Other restricted funds: Relief Restricted funds: Overseas Fund MSH Fund Other Funds ERD Funds Unrestricted funds:	£ 153,233 At 1 January 2022	£ - Income & gains	£ (141,451) Expenditure & losses	£ - Investment Gains	£ - Transfers	£ 11,782 At 31 December 2022
	879,539 532,611 16,467 70,600 99,777 - 30,062 - - -	- 19,039 38,425 - - 89,872 15 55,907 61,089 101,629	(6,670) (5,639) (29,840) (42,458) (79,874) - - (54,804) (39,855) (55,503)	- (65,808) - - - - - - - -	- - - - - - - - - -	872,869 480,204 25,052 28,142 19,904 89,872 30,077 1,103 21,234 46,126
	1,629,056	365,977	(314,643)	(65,808)	-	1,614,582
	1,782,289	365,977	(456,094)	(65,808)	-	1,626,364
	251,969 32,854 18,967 2,637	159,297 9,940 7,825 20,037	(90,689) - 662 -	(88,850) - - -	- - - -	231,727 42,794 27,454 22,674
	306,427	197,100	(90,027)	(88,850)	-	324,650
	1,677,635	1,920,146	(1,913,936)	(73,591)	-	1,610,257
	1,984,062	2,117,248	(2,003,963)	(162,441)	-	1,934,907
	3,766,351	2,483,225	(2,460,057)	(228,248)	-	3,561,271

The narrative to explain the purpose of each fund is given at the foot of the note below.

51

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

22b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds Total designated funds General funds GBV 2022 MSH Fund Other Funds Britain & Ireland Development Fund Relief Overseas Provident DRC 2021 Unrestricted funds: Designated funds: Overseas Relief Other Funds Total unrestricted funds Total funds Britain & Ireland Development Fund Other restricted funds: Restricted funds: Overseas Fund	£ 377,562 At 1 January 2021	£ 129,542 Income & gains	£ (353,871) Expenditure & losses	£ - Investment Gains	£ - Transfers	£ 153,233 At 31 December 2021
	895,453 515,975 20,276 56,248 - 30,062 708	- 20,686 35,434 61,213 99,777 - -	(15,914) (81,053) (39,243) (46,861) - - (708)	- 77,003 - - - - -	- - - - - - -	879,539 532,611 16,467 70,600 99,777 30,062 -
	1,518,722	217,110	(183,779)	77,003	-	1,629,056
	1,896,284	346,652	(537,650)	77,003	-	1,782,289
	- - - -	130,922 32,854 4,116 3,324	- - (18,799) (687)	121,047 - - -	- - 33,650 -	251,969 32,854 18,967 2,637
	-	171,216	(19,486)	121,047	33,650	306,427
	1,484,552	2,087,499	(2,020,161)	159,395	(33,650)	1,677,635
	1,484,552	2,258,715	(2,039,647)	280,442	-	1,984,062
	3,380,836	2,605,367	(2,577,297)	357,445	-	3,766,351

Purposes of restricted funds

The income funds of the charity include restricted funds comprising the unexpended balances of donations and grants held on trust to be applied for specific purposes. Includes two individual funds comprising the Away From It All Fund and The Chapel Fund where the fund balances and income, expenditure, gains or losses on investments are less than £7,000 per fund. A brief description of the purposes of each fund is given below:

Overseas Fund - to support the Charity's work in communities worldwide through Mothers' Union dioceses.

Relief - to give emergency relief to families whose lives have met with adversity.

Overseas Provident - to pay for retirement and health costs for overseas Mothers' Union workers, where adequate local arrangements do not exist.

Britain & Ireland Development Fund - support the charity's work in communities in Britain and Ireland through its Mothers' Union dioceses.

DRC 2021 - to fund the 2021 literacy and education project in DRC.

GBV 2022 - to fund the 2022 Gender Based Violence programmes in Africa.

SS 2023 - To fund the 2023/24 Literacy and Trauma Healing programme in South Sudan

MSH Fund - to support refurbishment work relating to Mary Sumner House.

Five Talents Funds – To fund charitable projects where MU has partnered with Five Talents UK (excluding Christmas Appeals)

ERD Funds – to fund charitable projects where MU has partnered with Episcopal Relief and Development (excluding Christmas Appeals)

Oher Funds - a grouping of other restricted funds to support charitable projects around the world.

52

The Mothers' Union

Notes to the financial statements

For the year ended 31 December 2022

Purposes of designated funds

In January 2021, the charity established a number of new designated funds. These were set up to replace existing equivalent restricted funds that have now been closed to new donations.

Overseas Fund - to support the charity's work in communities worldwide through Mothers' Union dioceses.

Relief - to give emergency relief to families and communities whose lives have met with adversity.

Britain & Ireland Development Fund - support the charity's work in communities in Britain and Ireland through its Mothers' Union dioceses.

Other:

Away From It All Fund - to help disadvantaged families to have holidays in Britain and Ireland. Chapel Fund - to pay for the upkeep of the Chapel in Mary Sumner House.

23 Capital commitments

There were no approved capital commitments at 31 December 2022 (2021: none).

53

Other Information

Trustees

Sheran Harper Catherine Hilton Jennifer Barton Thembsie Mchunu Kathleen Snow Roshini Mendis Paul Hindle Mary Kamwati Marie-Pierrette Bezara Iris Suitor (Term of Office Commenced 01 January 2022) Julia Jamieson (Term of Office Commenced 01 January 2022) Pamela Abana (Term of Office Commenced 01 January 2022) Jaqueline Ogega (Term of Office Ended 28 February 2023)

Chief Executive Beverley Jullien

Registered Office Mary Sumner House, 24 Tufton Street, London SW1P 3RB

Auditors

Sayer Vincent LLP, Statutory Auditor Invicta House, 108-114 Golden Lane, LONDON, EC1Y 0TL

Bankers

National Westminster Bank Plc 57 Victoria Street, London SW1H 0HN

Solicitors BDP Pitmans LLP 50 Broadway, London SW1H 0BL

Investment Managers

M&G Securities Ltd PO Box 6152, Basildon SS14 0WL

CCLA Investment Management Ltd 80 Cheapside, London EC2V 6D

54

Thank you to everyone who helped support the vital work of Mothers’ Union during 2022.

But a very special thanks, as always, goes to our committed members and supporters. This has been an astonishing period to have lived and worked through and the fact the movement remains able to rise to the endless challenges confronting it is almost solely down to that commitment. Everything we are and everything we achieve stems directly from it. Our gratitude cannot be overstated.

Please get in touch and get involved

Mary Sumner House 24 Tufton Street London SW1P 3RB

020 7222 5533 www.mothersunion.org

@MothersUnion @MothersUnion @officialmothersunion

Mothers’ Union, Mary Sumner House, 24 Tufton Street, London, SW1P 3RB

The Mothers’ Union, Incorporated by Royal Charter 1926, is a charity registered in England and Wales (Registration No: 240531) MU Enterprises Ltd (Registered in England No. 2848474) is wholly owned by the Mothers’ Union.