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The financial period details we currently hold for your charity are:
If the financial period end dates displayed are incorrect, you can change them in the Change the charity - - - - - financial period (../../group/change financial period/change my financial period) service.
Definition of financial period
Continue
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## **You will be logged out after 30 minutes of inactivity.**
Please enter the charity's income and spending in the financial period for this annual return in the boxes provided. Please round all figures to the nearest pound (do not enter decimal points or commas).
If your charity is part of a group and has prepared group accounts, then please use the group figures to complete the annual return. (Group accounts are only required where group income is more than £1m.)
## What to include here
Please round all figures to the nearest pound (do not enter decimal points or commas). If your charity did not have any income, enter 0 (zero).
£38148000
## What to include here
Please round all figures to the nearest pound (do not enter decimal points or commas). If your charity did not have any spending, enter 0 (zero).
£48741000
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In the financial details section you will be asked to enter key financial information from your accounts, including total income.
The total income from your Statement of Financial Activities should match the gross income you have entered here, unless your charity has received endowments during the year, or made transfers from your endowment to your income funds. If this is the case you should exclude these amounts from the total income you enter here.
Please check the gross income figure you have entered here is correct.
The gross income amount you have entered is thirty eight million one hundred forty eight thousand pounds (£38,148,000)
The spending amount you have entered is forty eight million seven hundred forty one thousand pounds (£48,741,000)
Continue
## Change
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## Print (print)
The Charity Commission requires charities to report serious incidents.
A serious incident is an adverse event, whether actual or alleged, which results in or risks significant loss of your charity’s money or assets, harm to people who come into contact with your charity through its work, damage to your charity’s property or harm to your charity’s work, beneficiaries or reputation.
The main categories of reportable incidents are:
- financial crimes - fraud, theft and money laundering
- large donations from an unknown or unverifiable source, or suspicious financial activity using the charity’s funds
- other significant financial loss
- links to terrorism or extremism, including ‘proscribed’ organisations, individuals subject to an asset freeze, or kidnapping of staff
- suspicions, allegations or incidents of abuse involving beneficiaries
- other significant incidents, such as insolvency, forced withdrawal of banking services or actual/ suspected criminal activity.
- protecting people and safeguarding incidents – incidents that have resulted in or risk significant harm to beneficiaries and other people who come into contact with the charity through its work
If a serious incident takes place, you need to report what happened and explain how you are dealing with it, even if you have reported it to the police, donors or another regulator.
Please read the guidance on GOV.UK (https://www.gov.uk/guidance/how-to-report-a-serious-incident-inyour-charity) to help you decide what information you need to provide to us.
Yes
No
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## Definition of raising funds from the public
Yes
No
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## Definition of grant making
Yes
No
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## Print (print)
## Definition of contracts
## Definition of central government and local authorities
Yes
No
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**----- Start of picture text -----**
Yes
No
**----- End of picture text -----**
Abu Dhabi Afghanistan Ajman Akrotiri Aland Islands Albania Algeria American Samoa Andorra Angola A ill
Add by selecting from 'Other Countries/territories' list and then click 'Add'
Add
Remove by selecting from 'Countries/territories where your charity received income from' list and then click 'Remove'
Remove
France Sort by continent
Continue Save & Exit
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- - - (https://www.gov.uk/government/organisations/charity commission/about/personal information
- --- - - - - - charter#privacy notice how we use your personal information)
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Please round all figures to the nearest pound (do not enter decimal points or commas). If your charity did not have any income from the source, please enter zero.
Specify the source and amount of income from the options below:
## The sources and amounts to include
|Country/
territory
France|Overseas
government
or quasi
government
bodies
0
£|Overseas
charities,
NGO's or
NPO's
0
£|Other
overseas
institutions
0
£|Individuals
resident
overseas
(for
example
school fees
and
memberships)
0
£|Unknown /
Do not
know
3402000
£|Total per
country/
territory
3402000
£|
|---|---|---|---|---|---|---|
## Total Funds Received
£3402000
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# **You will be logged out after 30 minutes of inactivity.** Print (print)
## Definition of operate
Yes No
**----- Start of picture text -----**
Abu Dhabi
Afghanistan
Ajman
Akrotiri
Aland Islands
Albania
Algeria
American Samoa
Andorra
Angola
A ill
**----- End of picture text -----**
Add by selecting from 'Other Countries/territories' list and then click 'Add'
Add
Remove by selecting from 'Countries/territories where your charity operates' list and then click 'Remove'
## Remove
**----- Start of picture text -----**
France
Northern Ireland
Scotland
**----- End of picture text -----**
Sort by continent
Please round all figures to the nearest pound (do not enter decimal points or commas)
If your charity did not spend any money in the country, please enter zero.
Note: If your charity operated in Northern Ireland or Scotland, you are not required to provide a value for spending for either of these countries.
France Northern Ireland Scotland
£3266000
## Total
£3266000
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## Definition of the regulated banking system
Yes
No
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Yes
No
Yes
No
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## Definition of a subsidiary
Yes
No
Yes
No
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## How to answer this question?
Yes No
Yes
No
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What to include?
An employee (or member of staff) is a person who has entered into or works (or has worked) under the terms of a contract of employment with the charity, whether such contract is expressly agreed (in writing or orally) or implied by the nature of the relationship.
"Employee benefits" are all forms of consideration paid by a charity in exchange for service rendered by its employees, and include all remuneration, salary, benefits, profit-sharing and bonuses, employer's pension contributions and any termination payment made. For charities with employee members of a defined benefit pension scheme, employee benefits include the change in the net defined liability arising from employee service rendered during the reporting period and the cost of plan introductions, benefit changes, curtailments and settlements.
Select No if your charity does not have any staff or does not pay any staff.
**----- Start of picture text -----**
Yes
No
**----- End of picture text -----**
|£70,001 to £80,000|£70,001 to £80,000|£70,001 to £80,000|£150,001 to £200,000||£60,000 to £70,000|£60,000 to £70,000|£140,001 to £150,000|
|---|---|---|---|---|---|---|---|
|8|||||20|||
|£90,001 to £100,000|||£250,001 to £300,000|£80,001 to £90,000|||£200,001 to £250,000|
|2|||||7|||
|£110,001 to £120,000||£100,001 to £110,000
£350,001 to £400,000|||||£300,001 to £350,000|
||2||||||1||||
|---|---|---|---|---|---|---|---|---|---|---|
|£130,001||to £140,000||£450,001|to £500,000|£120,001||to £130,000||£400,001 to £450,000|
||||||||||||
|||||||||||Over £500,000|
(For example if your highest paid member of staff received £35,000 enter 35000). If you do not have any staff or did not pay any staff, enter 0 (zero)).
£114000
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## Definition of volunteer
Enter a number
61000
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Print (print)
## What does this mean
Yes
No
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Select Yes if there are no trustees, employees or volunteers in roles that are eligible for these types of DBS checks.
## What does this mean?
Yes
No
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## All content is available under the Open Government Licence v3.0
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You will need a final version of the published accounts to fill in the financial details section. The trustees should ensure that this section is completed by a competent person who is familiar with the charity's accounts.
The information you need to complete this section will generally be found in the statement of financial activities (SoFA).
When completing this section you may wish to look at Charities SORP (http://www.charitysorp.org/download-a-full-sorp)
Please indicate whether the information that you are giving is based on group accounts or charity-only accounts by clicking on the relevant account type. If you have prepared group accounts, please use these to complete the following section.
**Group accounts** Definition of group accounts
**Charity only accounts** Definition of charity only accounts
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## Print (print)
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for the field above.
The indented fields may not represent the whole amount.
The information you need to complete this section will generally be found in the Statement of Financial Activities (SoFA).
Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas.
**----- Start of picture text -----**
Definition of donations and legacies Definition of investment income
**----- End of picture text -----**
£37043000
**----- Start of picture text -----**
£0
**----- End of picture text -----**
Definition of income from charitable activities
**----- Start of picture text -----**
Definition of legacies
£0
**----- End of picture text -----**
**----- Start of picture text -----**
£280000
**----- End of picture text -----**
Definition of other income
**----- Start of picture text -----**
Definition of endowments £825000
£0
**----- End of picture text -----**
Definition of other trading activities
£0
## Definition of total income and endowments
£38148000
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## Print (print)
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for the field above.
The indented fields may not represent the whole amount.
The information you need to complete this section will generally be found in the Statement of Financial Activities (SoFA).
Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas.
## Definition of expenditure on raising funds
Definition of expenditure on charitable activities
£0
£43937000
Definition of investment management costs £0
Definition of grants to institutions
£0
## Definition of other expenditure
£4804000
**----- Start of picture text -----**
Definition of governance costs
£53000
**----- End of picture text -----**
## Definition of total expenditure
£48741000
Continue Save & Exit
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The information you need to complete this section will generally be found in the Statement of Financial Activities (SoFA).
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for the field above.
The indented fields may not represent the whole amount.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas.
This figure should be prefixed with the minus symbol if it is a negative value.
This figure should be prefixed with the minus symbol if it is a negative value.
## Definition of revaluation of fixed assets
Definition of net gains/(losses) on investments
£0
£0
This figure should be prefixed with the minus symbol if it is a negative value.
This figure should be prefixed with the minus symbol if it is a negative value.
Definition of other gains/losses
Definition of actuarial gains/losses
£0
£-2277000
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Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas.
Definition of total fixed assets
Definition of total current assets
£256090000
£14782000
Definition of fixed assets investments
£0
Definition of current asset investments £1000
Definition of cash at bank and in hand £4361000
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Definition of creditors due within one year
This figure should be prefixed with a minus symbol if it is a negative value
£3440000
## Definition of defined benefit pension scheme asset/liability
£-19724000
Definition of creditors falling due after one year and provisions
£0
Definition of Total net assets/(liabilities)
£247708000
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Definition of endowment funds Definition of unrestricted funds £0 £240083000
## Definition of restricted funds
£7625000
Definition of total funds
£247708000
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Definition of support costs Definition of level of reserves
£20832000
£237708000
Definition of depreciation charge for the year Definition of average number of employees
£7714000
218
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You are required to submit your Trustees' Annual Report and accounts for this financial period. Do you wish to do this now?
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## **You will be logged out after 30 minutes of inactivity.** Print (print)
You are required to submit your Trustees' Annual Report and accounts for this financial period.
You can attach files in any of the following formats: .docx and family, .xlsx and family, .ODF, .CSV, PDF and each file must not exceed 25MB.
You must attach a complete set of accounts which is comprised of the Trustees' Annual Report, accounts and appropriate independent examiners' / auditor's report.
- - - - This privacy notice (https://www.gov.uk/government/publications/charity annual return privacy notice) explains how the Charity Commission processes personal data when a charity completes the annual return service including uploading the charity's accounts and trustees' annual report.
The charity's accounts and trustees' annual report are published in full on the Commission's website. In completing the annual return 20 (AR20) service, your charity will be processing personal data and in some instances personal data which is special category personal data. This personal data may be processed in response to the question set in the AR20 service or it may be included in the accounts and trustees' annual report. Some personal data is required to be included by SORP but other personal data may be included because it is relevant to the charity's financial performance or governance such as the names and other personal data about trustees, employees, donors, volunteers and beneficiaries.
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You must attach a complete set of accounts which is comprised of the Trustees' Annual Report, accounts and appropriate independent examiners' / auditor's report.
- - - - This privacy notice (https://www.gov.uk/government/publications/charity annual return privacy notice) explains how the Charity Commission processes personal data when a charity completes the annual return service including uploading the charity's accounts and trustees' annual report.
The charity's accounts and trustees' annual report are published in full on the Commission's website. In completing the annual return 20 (AR20) service, your charity will be processing personal data and in some instances personal data which is special category personal data. This personal data may be processed in response to the question set in the AR20 service or it may be included in the accounts and trustees' annual report. Some personal data is required to be included by SORP but other personal data may be included because it is relevant to the charity's financial performance or governance such as the names and other personal data about trustees, employees, donors, volunteers and beneficiaries.
The charity as the data controller is responsible for ensuring that its response in the AR20 service and the accounts and trustees' annual report meet its obligations under the General Data Protection Regulations 2016 and the Data Protection Act 2018 for all the personal data processed. You will need to take particular care if you are including personal data about children, adults at risk, special category personal data or your charity's trustees have a dispensation from including their name in the accounts.
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## Select a file
Select this option if you want to attach a separate file for each report - each file must not exceed 25MB. Do not use special characters when naming the file. For example do not use these characters: < > : / \ | / ? * " @ .
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**����������������������������������������������������������**
**The�Church�of�Jesus�Christ�of�Latter�day�Saints�(Great�Britain)� (An�unlimited�company�and�registered�charity)�**
**Annual�report�and�consolidated�financial�statements�**
**for�the�year�ended�31�December�2020�**
**Company�number:� 00699764� Charity�number:� 242451� Charity�number�(OSCR):� SC045978�**
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Index�to�Annual�report�and�financial�statements�**
||Page|
|---|---|
|Reportofthetrustees|2�24|
|Independentauditor’sreport|25�28|
|Consolidatedstatementoffinancialactivities|29|
|Charitystatementoffinancialactivities|30|
|Consolidatedbalancesheet|31|
|Consolidatedstatementofcashflows|32|
|Notestothefinancialstatement|33�48|
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
The�trustees�are�pleased�to�present�their�report�together�with�the�audited�financial�statements�of� The�Church�of�Jesus�Christ�of�Latter�day�Saints�(Great�Britain)�(“Charity”)�for�the�year�ended�31� December�2020.�
## **Legal�and�administrative�details�**
� Charity�numbers: Charity�Commission:�242451� OSCR:�SC045978�
- Company�number: 00699764�
- Principal�office�and�registered�office:� 187�Penns�Lane,�Sutton�Coldfield,�B76�1JU
� Auditors: Grant�Thornton�UK�LLP�� The�Colmore�Building� 20�Colmore�Circus� Birmingham�B4�6AT�
� Bankers: HSBC�� 34�Poplar�Road,�� Solihull,�West�Midlands,�B91�3AF�
Citibank� CitiGroup�Centre,�� 33�Canada�Square,�London,�E14�5LB� � Solicitors: Devonshires�� 30�Finsbury�Circus,�� London,�EC2M�7DT� Daniel�Clifford�Law�LLP� 76�Caledonian�Road,�� London,�N1�9DN�
- Directors,�trustees�and�senior�management:
The�directors�of�the�Charity�are�its�trustees�for�the�purpose�of�charity�law�and�throughout�this report�are�collectively�referred�to�as�the�trustees.�The�trustees�serving�during�the�year�were�as follows:
Brian�Cordray� Christian�Ottiker�� appointed�4[th�] March�2019� J. Roberto�Hernandez appointed�31[st] �December�2019�
None�of�the�trustees�have�qualifying�third�party�indemnity�insurance.�
� Area�Controller: Europe�Area�Controller Richard�Smith�
2�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Structure,�governance�and�management�**
- Governing�document
The�Church�of�Jesus�Christ�of�Latter�day�Saints�(Great�Britain)�is�an�unlimited�company�and�a� registered�charity.��The�Charity�is�governed�by�its�Memorandum�and�Articles�of�Association�which� were�last�amended�on�22�June�2015.�
- Appointment�of�trustees
As�set�out�in�the�Articles�of�Association,�new�or�additional�directors�(trustees)�are�to�be�appointed�by� the�shareholder�The�Church�of�Jesus�Christ�of�Latter�day�Saints�(“CHC”),�providing�such�persons�are� willing�so�to�act,�either�to�fill�a�vacancy�or�as�an�additional�trustee.�
The�shareholder�will�also�determine�the�rotation�and�time�in�which�trustees�are�to�retire.��Currently� no�term�is�fixed.�Trustees�shall�not�be�less�than�two�or�more�than�seven�in�number.�The�shareholder� may,�from�time�to�time,�vary�the�minimum�or�maximum�number�of�directors�(trustees).�
- Trustee�induction�and�training
New�trustees�undergo�orientation�training�to�brief�them�on�their�legal�obligations�under�charity�and� company�law,�the�content�of�the�Memorandum�and�Articles�of�Association,�the�committee�and� decision�making�processes,�the�business�plan�and�recent�financial�performance�of�the�Charity.�During� the�year�updates�are�sent�to�the�trustees�on�topical�issues�of�which�they�need�to�be�aware.��Further� briefings�and�training�are�provided�at�the�Annual�board�meeting�at�the�end�of�the�year.�
Trustees�are�updated�and�advised�on�legal�issues�by�Daniel�Clifford�Law�LLP�solicitors.�
- Organisation
The�parent�organisation�of�the�Charity,�The�Church�of�Jesus�Christ�of�Latter�day�Saints�(“Church”),�is� directed�by�the�First�Presidency�supported�by�the�Quorum�of�the�Twelve�Apostles�and�various� quorums�of�the�Seventy.�Members�of�these�quorums�are�called�General�or�Area�Authorities,�three�of� whom�are�assigned�to�serve�as�an�Area�Presidency�within�each�specific�geographic�area.�
Throughout�the�world�a�number�of�Area�Presidencies�are�assigned�to�administer�the�day�to�day� affairs�of�the�Church�on�behalf�of�the�First�Presidency.�One�of�these�Area�Presidencies�is�based�in� Frankfurt,�Germany�and�has�the�responsibility�for�the�administration�and�operation�of�the�Church�in� Europe.�The�Europe�Area�Presidency�provides�ecclesiastical�direction�for�the�Church�in�Europe�and� oversees�the�Church’s�lay�ministry.�
Ecclesiastical�direction�is�given�to�the�Charity�via�the�shareholder�and�is�reflected�in�the�various� department�and�budget�requests�which�are�reviewed�by�the�trustees�or�their�delegates�annually� prior�to�them�being�submitted�to�Church�headquarters�for�approval.�
The�Charity�also�administers�operations�in�France�through�an�officially�registered�branch.�
3�
**����������������������������������������������������������**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Structure,�governance�and�management�(continued)�**
Within�this�framework,�the�board�of�trustees�administers�the�affairs�of�the�Charity.�The�board�meets� at�least�once�a�year.�In�the�fourth�quarter�of�each�year,�the�Finance�department�reports�to�the� trustees�on�the�prior�year’s�financial�performance�and�achievements�as�outlined�in�annual�reports� submitted�by�department�heads.�Trustees�participate�in�the�setting�of�budgets�for�the�following�year� which�are�monitored�via�delegation�of�the�trustees�to�the�Area�Controller.�
In�addition,�the�trustees�are�made�aware�of�progress�and�achievements�throughout�the�year�and� other�trustee�meetings�are�held�as�necessary.�
## � Employees
The�Charity�has�the�policy�of�ensuring�that�its�employees�are�able�to�meet�the�necessary� requirements�of�their�position�and�are�up�to�date�on�any�developments�required�for�their�position.� This�is�achieved�in�a�variety�of�ways:�
- Applications�for�new�positions�in�the�Charity�are�invited�from�anyone�with�the�relevant qualifications.�The�key�selection�emphasis�is�on�the�applicants’�ability�to�meet�the�requirements of�the�position�with�reference�to�qualifications�and�prior�experience.
- The�Charity�strives�to�maintain�a�workplace�that�fosters�mutual�employee�respect�and�promotes harmonious,�productive�working�relationships.�The�Charity�prohibits�discrimination�and harassment�that�is�sexual,�racial,�or�related�to�a�person’s�gender,�national�origin,�age,�disability�or any�other�legally�protected�characteristics.
- The�Charity�utilises�regular�“Voice�of�the�Workforce”�surveys,�which�helps�to�ensure�that�the employees’�input�is�received�regarding�any�decisions�which�affect�their�interests.��In�addition, there�are�websites�and�e�mail�facilities�available�to�enable�more�effective�communication�and training.��This�helps�to�ensure�that�employees�receive�systematic�updates�on�matters�concerning them�as�employees�and�ensures�their�involvement�in�relation�to�the�financial�and�economic factors�that�affect�the�performance�of�the�Charity.
- The�Charity�is�mindful�of�the�need�to�cater�for�those�with�illnesses,�medical�conditions�or disabilities.
The�Charity�conducts�its�application�and�interview�processes�so�that�there�will�be�an�equal� opportunity�for�employment�consideration�of�all�individuals�with�a�disability�who�meet�the�skill,� experience,�education,�and�other�requirements�for�the�desired�position.�The�Charity�will�make� reasonable�adjustments�to�allow�qualified�applicants�with�a�disability�to�participate�in�the�application� process.�A�qualified�individual�with�a�disability�will�be�given�the�opportunity�to�explain�or� demonstrate�his�or�her�ability�to�perform�the�essential�functions�of�the�desired�position.�Where�any� employees�become�incapacitated�during�their�employment,�they�are�entitled�to�receive�long�term� disability�benefits�from�the�Charity.�
On�training�and�career�development�issues,�there�is�no�distinction�made�between�disabled�and�non� disabled�employees.�The�same�opportunities�are�available�to�all�staff,�irrespective�of�disability.�The� key�emphasis�is�on�the�technical�ability�of�each�employee.�
4�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Structure,�governance�and�management�(continued)�**
- Related�parties
The�Charity�is�owned�solely�by�CHC,�a�company�incorporated�in�the�state�of�Utah,�United�States�of� America.��
The�Charity�has�a�close�relationship�with�its�sister�charity,�the�Irish�Association�of�The�Church�of�Jesus� Christ�of�Latter�day�Saints�Company�Limited�by�Guarantee�(“The�Irish�Association”).�There�is�regular� cooperation�between�the�charities.�
The�Charity�owns�100%�of�the�£1�ordinary�share�capital�of�Oliver�House�Limited�(“OHL”),�(company� number�09795165),�a�private�company�limited�by�shares.�The�principal�activity�of�OHL�is�construction� of�real�estate.�The�trustees�deemed�it�proper�to�acquire�said�company�for�the�furtherance�of�one�of� its�statutory�objectives,�namely�the�provision�of�buildings�and�facilities�for�religious�worship.�The� results�of�OHL�have�been�presented�as�part�of�the�consolidated�financial�statements�and�related� disclosure�notes.�
During�2019�the�Charity�had�transactions�with�Covent�Garden�IP�Limited�(“CGIP”).�CGIP�is�owned�by� Property�Reserve�Inc,�a�Utah�non�profit�corporation�(“PRI”).�One�of�the�trustees�and�officers�of�PRI�is� also�an�authorised�agent�of�CHC,�consequently�CGIP�is�treated�as�a�related�party�in�this�report�and� financial�statements.�
## **Objectives�and�activities�**
- Area�Plan�and�Aims
The�Europe�Area�Presidency,�based�in�Germany,�have�presented�the�Europe�Area�Plan�consisting�of�3� initiatives:��
- Follow�the�Prophet;
- Invite�a�Friend�to�Sacrament�Meeting;�and
- Take�an�Ancestor�to�the�Temple
The�Charity�has�the�overall�aim�of�assisting�the�Church�to�fulfil�these�goals,�which�grow�its� membership,�and�to�provide�facilities�for�them.�It�also�reaches�out,�works�with,�and�provides�services� to�the�wider�community.��The�Charity�assists�members�of�the�Church�and�others�in�need�of�religious� assistance�or�in�conditions�of�need,�hardship,�sickness�or�distress.�
The�object�of�the�Charity�is:��
- To�promote�and�further�the�religious�and�other�charitable�work�of�The�Church�of�Jesus�Christ�of Latter�day�Saints�in�the�United�Kingdom�and�elsewhere.
5�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Objectives�and�activities�(continued)�**
The�Charity�achieves�its�objective�and�supports�the�Europe�Area�Plan�in�the�following�ways:�
- Provision�of�facilities�for�religious�worship
One�of�the�primary�objectives�of�the�Charity�is�to�provide�temples�and�meetinghouses�to�enable� religious�worship�to�be�undertaken�by�members�of�the�Church�and�others.�Worship�services�are�held� each�Sunday�in�meetinghouses.�The�Charity�has�the�responsibility�for�construction�of�new� meetinghouses�where�the�need�arises.�The�Charity�also�deals�with�external�contractors,�architects� and�other�consultants�directly�to�achieve�this�goal.��
## � Religious�education
Worship�services�are�held�each�Sunday�in�meetinghouses�where�members�and�non�members�are� invited�to�attend�and�learn�about�Jesus�Christ�and�how�adopting�his�teachings�benefits�all.��These� services�are�open�to�the�public.�Various�other�meetings�are�held�throughout�the�rest�of�the�week.�
The�smallest�congregation�in�the�Church�is�a�Branch.�Larger�congregations�are�called�Wards.�All� members�of�the�Church�belong�to�a�designated�Branch�or�Ward.�Groups�of�Branches�and�Wards�are� called�Districts�and�Stakes�respectively.�These�are�created�to�facilitate�the�administration�of�the� Church.�
The�Church�has�no�paid�ministry�and�thus�local�members�fill�leadership�positions.�Men�and�women� volunteer�their�time�to�serve�in�whatever�position�they�are�called.�Ecclesiastical�functions�in�the� various�congregations�are�carried�out�on�a�volunteer�basis.�Administrative�support�and�ecclesiastical� direction�are�provided�from�the�Church’s�European�headquarters�in�Frankfurt,�Germany.�
## � Religious�materials
The�Charity�supplies�religious�materials�to�members�of�the�Church�and�others�to�help�them�in�their� Church�work�and�to�improve�their�learning.�Many�materials�are�provided�free�of�charge.��
Magazines�and�other�religious�training�materials�are�also�contained�on�the�Church’s�United�Kingdom� and�worldwide�website�www.churchofjesuschrist.org.�
## � Missionary�work
A�key�objective�is�missionary�work,�and�the�Charity�assists�in�the�funding�of�missionary�activities�in� the�United�Kingdom.�Missionaries�teach�people�about�the�Church�and�also�undertake�service�projects� in�the�local�community.��
6�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Objectives�and�activities�(continued)�**
- Family�history�
Family�history�or�genealogical�research�is�a�major�interest�and�leading�hobby�for�many�people�in� Great�Britain.�Online�resources,�including�searchable�databases�and�images�of�original�records,� continue�to�grow,�through�records�preservation�and�filming,�volunteer�indexing�and�family�history� research.�The�Church�provides�FamilySearch�(at�www.familysearch.org)�free�of�charge�to�everyone,� regardless�of�tradition,�culture,�or�religious�affiliation.�Originally�intended�for�Church�members,� FamilySearch�resources�help�millions�of�people�around�the�world�discover�their�heritage�and�connect� with�family�members.�For�members�of�the�Church,�family�history�research�is�a�tenet�of�their�faith.��
There�are�no�paid�employees�in�Family�History�Centres.�They�are�staffed�by�volunteers,�with�95%�of� these�being�members�of�the�Church.�
One�of�the�aims�of�the�Family�History�Department�is�to�deliver�more�records�to�more�people�and� faster�by�providing�timely�access�to�the�broadest�set�of�family�history�records�possible.��
- Work�in�the�community�
The�Charity�encourages�members�of�the�Church�to�become�actively�involved�in�their�local�community� and�provides�training�materials�to�assist�with�this.�Community�service�activities�are�held�throughout� the�Church’s�congregations�in�the�United�Kingdom.�
- Public�Affairs�
The�Charity�undertakes�certain�public�affairs�projects�during�the�year�to�ensure�that�the�general� public�has�a�clear�understanding�of�what�the�Church�teachings�stand�for.�
- Promotion�of�self�reliance�and�welfare�principles�
Self�reliance�is�the�ability,�commitment,�and�effort�to�provide�the�spiritual�and�temporal�necessities� of�life�for�self�and�family.�As�members�become�self�reliant,�they�are�also�better�able�to�serve�and�care� for�others.�To�promote�this�objective�the�Welfare�and�Self�Reliance�operations�within�the�UK�provide� training�to�local�church�leaders�and�specialists,�establish�and�train�regional�self�reliance�committees� and�facilitate�the�formation�of�self�reliance�workgroups.�These�groups�combine�practical�skills�with� gospel�principles�to�help�people�strengthen�their�faith�in�Jesus�Christ�and�overcome�temporal� challenges.�Groups�are�focused�on�one�of�four�topics:�employment,�education,�personal�finances,�or� starting�and�growing�a�small�business.�
## **Public�benefit�**
The�trustees�receive�training�on�the�guidance�on�public�benefit�published�by�the�Charity�Commission� in�exercising�their�powers�and�duties,�including�the�supplementary�public�benefit�guidance�for� charities�whose�aims�include�advancing�religion.�The�next�training�will�take�place�at�the�Annual� General�Meeting.�
7�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report���Achievements�and�performance�**
- Membership�
Church�membership�in�the�United�Kingdom�stood�at�186,734�at�31�December�2020�(2019:�188,187).� In�Scotland�alone,�total�membership�amounted�to�15,781�at�31�December�2020�(2019:�15,927).�
- Provision�of�facilities�for�religious�worship�
At�the�year�end,�in�the�United�Kingdom,�there�were�45�Stakes�comprising�279�Wards�and�40� Branches�(2019:�45�Stakes,�279�Wards,�41�Branches).�In�Scotland�alone,�there�were�5�Stakes� comprising�25�Wards�and�11�Branches�(2019:�5�Stakes,�25�Wards,�11�Branches).�At�the�year�end,�the� Charity�owned�271�(2019:�272)�meetinghouses�accommodating�the�Wards�and�Branches.���
During�2020,�the�Charity�leased�or�rented�23�premises�(2019:�23)�including�4�in�Scotland�(2019:�4)�to� house�Wards�and�Branches�that�do�not�yet�qualify�for�their�own�meetinghouse.�
In�2020�the�following�building�related�costs�were�incurred:�
o Worship�facilities�Addition�Projects�including�remodels�for�space�improvements,�roof� replacements�and�car�park�additions�
|o WorshipfacilitiesAdditionProjectsincludingremod
replacementsandcarparkadditions|elsforspa|ceimproveme|nts,roof|
|---|---|---|---|
|Completedin2020–Inverness,LondonTempleand||||
|Catford|£3,271,000|||
|Constructioncontinuedin2020–Manchesterand||||
|Lisburn||£261,000||
|Constructionstartedin2020–Gorleston,Bradford,||||
|LondonTempleandPrestonTemple||£751,000||
|o RealEstateProjects||||
|Acquisitionscompletedin2020�0||£0||
|o MeetinghouseReplacementandImprovement(R&I)Projects||||
|MeetinghouseR&Iprojectscompletedin2020–123|£3,387,000|||
|o MeetinghouseOperationalandMaintenanceCosts||||
||31December2020||31December2019|
|Annualcosts|£10,297,000||£11,180,000|
|Totaloperationalsquarefeet|2,260,000||2,248,000|
Operational�costs�include�rent,�cleaning,�minor�maintenance,�grounds�care,�phone,�utilities�and� administration�costs.�
8�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report���Achievements�and�performance�(continued)�**
- Missionary�work��
During�2020�there�were�454�convert�baptisms�in�the�United�Kingdom�of�which�64�were�recorded�in� Scotland.�The�Charity�continues�to�assist�with�the�funding�of�missionary�programmes�and�operates�5� missions�in�the�United�Kingdom�of�which�one�is�in�Scotland.��
Each�mission�has�a�financial�secretary�to�administer�the�financial�matters�of�that�mission.� Administrative�support�is�also�provided�from�the�Area�Office�located�in�Frankfurt,�Germany�and�from� the�head�office�at�187�Penns�Lane,�Sutton�Coldfield.��
Overall,�the�missionary�programme�for�2020�finished�within�budget.�Costs�directly�associated�with� the�programme�amounted�to�£7,129,000�in�2020�(2019:�£8,600,000).�The�decrease�is�mainly� attributable�to�reduced�travel�expenditure�arising�from�Covid�19�restrictions.�
- Family�History�
In�the�United�Kingdom,�the�charity�now�operates�126�Family�History�Centres�(2019:�124).� These�research�facilities�are�used�extensively�by�members�of�the�public,�with�approximately�70%�of� patrons�not�being�members�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints.�Covid�19�had�a� significant�impact�on�the�use�of�these�facilities�which�have�remained�closed�from�the�lockdown�in� March�2020.�The�lockdown�also�reduced�our�ability�to�meet�with�archives�and�capture�images.�
Achievements�during�2020�included:�
- Participation�in�the�WDYTYA�Transcription�Tuesday�event�in�February�2020�when�over�840� member�volunteers�from�the�UK�participated�to�index�more�than�20,000�records�in�1�day,� focusing�on�54�UK�based�record�sets��
- 36�missionaries�from�the�UK�served�with�FamilySearch�support�
- 18,000�cases�were�assisted�by�phone,�email�and�internet�by�support�Missionaries��
- Seven�volunteer�Area�Family�History�Consultants�provided�training�and�support�to�UK�members� and�external�groups�
- 41�Family�History�Centre�personal�computers�were�replaced�and�imaged�
- The�indexing�of�family�history�records�on�line,�through�FamilySearch�Indexing�continues�with�over� 10,500,000�names�indexed�or�arbitrated�during�the�year.���
- At�the�year�end�there�were�4,000�Church�member�indexers�in�place�plus�many�more�non� member�indexers��
- Online�training�sessions�were�held�for�over�830�volunteers�during�the�year��
- Three�full�time�employees�captured�600,000�images,�which�equates�to�an�estimated�5,500,000� individual�names�
- No�new�agreements�were�signed�in�2020�but�discussions�are�ongoing�for�access�to�50,000,000� new�images�for�the�UK.��
- There�was�continued�participation�in�the�affiliate�programme,�where�FamilySearch�cooperates� with�other�organisations�to�make�more�records�available.�This�is�being�accomplished�by�using� indexes�already�created�by�Family�History�Societies�and�by�agreement�with�commercial� companies�such�as�‘Find�My�Past’.
9�
**����������������������������������������������������������**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Strategic�Report���Achievements�and�performance�(continued)�**
- Welfare/Self�Reliance�Services�
To�counter�the�restrictions�enforced�by�Covid�19,�training�of�regional�self�reliance�committees,� training�of�new�and�additional�specialists�in�the�operational�activities�and�other�training�related� responsibilities�were�provided�in�virtual�meetings.�The�training�and�support�provided�to�local�leaders� included�setting�up�an�online�expression�of�interest�survey�form,�to�supplement�evaluation�sessions,� that�allow�people�to�complete�self�assessments�relating�to�their�emotional�health,�well�being,� education,�personal�financial�and�career�needs.��
Self�reliance�workgroups�continued�across�the�country�at�various�meetinghouse�locations�in�the�very� early�part�of�2020�and�then�virtually�during�Covid�19�restrictions.�The�workgroups�bring�people� together�to�support�each�other�in�working�through�resource�material�produced�by�the�Church�to�help� plan�personal�efforts�to�find,�or�improve�paid�employment�opportunities,�start�or�grow�a�business,�or� identify�opportunities�in�further/higher�education�in�order�to�improve�employment�opportunities.� During�2020�a�total�of�21�projects�were�funded.�
A�new�course�for�Emotional�Resilience�for�Self�Reliance�was�approved�and�has�become�the�one�in� greatest�demand.�
Two�full�time�senior�missionary�couples�run�two�Outreach�Centres�in�Peckham�and�Wembley,�in� London,�focussed�on�helping�immigrants�transition�to�living�in�the�UK�by�offering�free�English� conversational�classes�and�partnering�with�other�charities�in�providing�support�such�as�cookery� classes�and�improving�employability�skills.�Senior�missionaries�also�assist�local�congregations�in� providing�support�within�their�local�communities,�in�association�with�partner�charities,�to�provide� resources�to�food�banks,�women’s�refuge�centres�and�emergency�responses�to�flood�affected� families.�A�number�of�projects�during�the�year�were�focussed�on�Covid�19�related�issues.�
During�2020�116�self�reliance�groups�for�individuals�(with�12�located�in�Scotland)�were�held�in�the�UK� with�607�participants�(including�69�in�Scotland).�These�activities�helped�to�accomplish�401�new�starts� for�individuals�(of�which�51�were�in�Scotland)�including�emotional�resilience,�improved�employment,� starting�businesses�and�starting�to�budget.�
Work�also�continued�to�identify�and�access�national�and�local�resources�of�various�kinds�in�order�to� support�the�operations�of�local�leaders�in�working�with�the�members�in�the�self�reliance�groups�and� centres.�
10�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report���Achievements�and�performance�(continued)�**
- Work�in�the�Community�
During�2020�The�Charity�undertook�the�following�major�community�initiatives:�
## o February:�Storm�Damage�clearance�
In�Pontypridd,�Church�volunteers�provided�over�5,000�hours�of�service,�clearing�up�following� severe�local�damage�caused�by�Storm�Ciara�and�Storm�Dennis.��
- March�to�October:�West�Fife�Support�of�the�Vulnerable�
- Dunfermline�congregation,�working�with�West�Fife�Support�for�the�Vulnerable�project,�prepared� over�6,000�cooked�meals�and�supplied�weekly�food�bags�for�630�people.��
- April�and�June:�Laundry�Bags�and�Hygiene�Kits�
- In�April,�members�of�the�Church’s�women’s�organisation�(Relief�Society)�in�Solihull�sewed� hundreds�of�laundry�bags�for�National�Health�Service�staff�and�care�workers.�Members�of�the� Cardiff�Stake�engaged�volunteers�to�purchase,�assemble�and�deliver�8,000�hygiene�kits�to�35� locations�across�South�Wales.�By�mid�June,�Church�members�and�friends�from�the�Horbury,� Dewsbury�and�Meltham�congregations�of�the�Huddersfield�Stake�had�supported�the�production� of�237�laundry�bags,�267�headbands�and�eight�full�sets�of�scrubs�for�healthcare�workers.��
- April:�Easter�Message�
BBC�Radio�Northampton�broadcast�a�goodwill�Easter�message�from�a�Church�representative,� promoting�the�need�for�community�support�during�Covid�19,�and�describing�how�members�of�our� congregations�are�involved�in�service�activities.�
- May:�Faith,�Technology�and�the�Internet�
The�Church�teamed�up�with�York�Interfaith�to�host�the�event�‘Faith,�Technology,�and�the� Internet,’�about�how�latest�technology�can�connect�people�and�support�interfaith�goodwill.�
- June:�Religion�in�the�Media�
- The�Church�submitted�its�written�evidence�to�the�All�Party�Parliamentary�Group�on�Religion�in� the�Media,�responding�to�its�Inquiry�into�religious�literacy�in�print�and�broadcast�media.�
- September:�Facemasks�
Paisley�Stake�led�a�community�initiative�to�produce�more�than�5,000�face�masks�during�the�Covid� 19�pandemic.�
- October:�Temporary�place�of�worship�
River�Wey�Ward,�Staines�Stake�provided�their�building�to�the�local�Muslim�community�as�a� temporary�place�in�which�to�worship.�
## o November:�Remembrance�Service�
Church�representatives�attended�the�National�Service�of�Remembrance�at�the�Cenotaph,� Whitehall.�
11�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report���Achievements�and�performance�(continued)�**
- Work�in�the�Community�(continued)�
- November:�Savanta�ComRes�poll�
The�Church�published�results�of�a�Savanta�ComRes�poll�it�commissioned,�showing�that�people�in� the�UK�are�especially�thankful�for�family�during�the�pandemic.�
- December:�Vaccination�Centre�
A�Covid�19�vaccination�centre�was�set�up�at�the�Harborne�meetinghouse,�Birmingham.�
- Work�in�the�community�initiatives�throughout�2020�
- Supporting�the�All�Party�Parliamentary�Group�for�International�Freedom�of�Religion�or� Belief,�as�a�stakeholder�
- Supporting�the�United�Kingdom�Freedom�of�Religion�or�Belief�Forum�(UK�FoRB�Forum),�as�a� stakeholder�
- Promoting�interreligious�understanding�through�membership�of�the�Inter�Faith�Network�for� the�United�Kingdom�
- Continuing�support�of�the�Religion�Media�Centre�to�help�promote�religious�literacy�in�the� media�
- Providing�church�meetinghouses�for�use�by�National�Health�Service�blood�donation� services,�with�over�40�donation�events�planned�each�month,�benefitting�an�estimated� 60,000�patients;�the�Church�received�a�letter�of�thanks�from�NHS�Blood�and�Transplant� Chief�Executive,�Betsy�Basis�
- Supporting�–�with�Church�volunteers���the�fundraising�efforts�of�the�Poppy�Appeal�and�the� Scottish�Poppy�Appeal�
- Supporting�the�work�of�JustServe�via�communication�efforts�and�community�outreach�
- Support�for�the�Church’s�international�diplomatic�outreach�programme.�
12�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report�–�Financial�Review�**
## � Summary�
Each�year�the�trustees�carry�out�a�review�of�departmental�performance�in�the�Charity.�They�review� the�previous�year’s�achievements�and�suggest�additional�performance�measures�as�necessary�to� achieve�the�next�year’s�desired�results�within�the�approved�budgets.���
Costs�were�maintained�within�budget.�Excluding�the�one�off�donation�of�£103,289,000�made�in�2019� total�expenditure�decreased�from�£50,448,000�in�2019�to�£46,104,000�in�2020.�This�was�primarily� due�to�a�decrease�both�in�facility�expenses�and�in�missionary�expenses.�Facility�expenses�reduced�as� buildings�were�not�in�use�and�repair�programmes�were�curtailed�during�the�Covid�19�pandemic.� Reduced�missionary�numbers,�also�as�a�result�of�Covid�19,�led�to�savings�in�living�and�travel� expenditure�during�2020.�
Restricted�funds’�expenditure�decreased�from�£10,646,000�in�2019�to�£8,713,000�in�2020�as�a�result� of�reduced�missionary�numbers.�
Incoming�resources�decreased�from�£146,742,000�in�2019�to�£37,797,000�in�2020.�The�2019�figures� included�grant�funding�for�the�purchase�of�Alder�Castle,�£2,435,000�rental�receipts�from�Alder�Castle� and�profit�on�asset�disposals,�including�the�sale�of�2�properties,�of�£2,162,000.�
Unrestricted�and�restricted�donations�from�individuals�showed�an�eight�percent�decrease�year�on� year,�due�in�part�to�the�impact�of�Covid�19.�
Resources�expended�exceeded�incoming�resources�for�the�year�by�£8,307,000�and�after�accounting� for�an�actuarial�loss�the�decrease�in�funds�was�£10,584,000�for�the�year.�
The�Charity’s�wholly�owned�trading�subsidiary,�OHL,�ceased�its�efforts�to�seek�planning�and�building� permission�for�the�London�property�it�owns.��There�were�many�complex�issues�and�restrictions�which� meant�that�the�existing�plans�would�be�unlikely�to�obtain�the�required�permissions.��The�directors�are� still�considering�their�ongoing�plans�for�the�property�which�could�include�a�future�sale�on�the�open� market.�
- Investment�powers�and�policy�
Under�the�Memorandum�and�Articles�of�Association,�the�Charity�has�the�power�to�invest�in�any�way� the�trustees�deem�to�be�in�the�best�interests�of�the�Charity.��The�Charity’s�objective�is�to�maintain� high�liquidity�while�ensuring�maximum�security�and�achieving�the�highest�possible�return.�
13�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report�–�Financial�Review�(continued)�**
- Reserves�policy
Total�charity�funds�held�at�31�December�2020�were�£247,651,000�calculated�after�deducting�the� pension�reserve.�After�elimination�of�restricted�reserves�this�leaves�general�reserves�of� £240,026,000.�However,�this�reserves�value�could�only�be�realised�by�disposal�of�tangible�fixed�assets� which�have�a�balance�sheet�value�of�£264,190,000.�The�trustees�are�satisfied�free�reserves�are�within� an�acceptable�range.�Furthermore,�if�ever�there�was�a�need�for�more�funds,�grants�will�be�provided� by�CHC.��
The�target�level�of�free�reserves,�established�by�the�trustees,�is�a�maximum�of�£2,000,000�being�the� equivalent�of�12�months�average�net�charitable�expenditure.�The�reserves�policy�is�reviewed�on�an� annual�basis.
14�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report�–�Plans�for�the�Future�**
- Provision�of�facilities�for�religious�worship
The�Charity�will�continue�to�review�the�criteria�for�deciding�when�to�build�new�buildings�and�whether� innovative�building�techniques�can�achieve�cost�reductions�in�contract�procurement�and� construction.�
Plans�for�2021�include�the�following:��
|oNewMeetinghouseProjects||
|---|---|
|Plannedin2021–0|£0|
|oMeetinghouseAdditionProjectsincludingparking||
|Plannedin2021:||
|StanleyandWelling|£281,000|
|oRealEstateProjects||
|Plannedacquisitionsin2021|£0|
|oMeetinghouseReplacementandImprovement(R&I)Projects||
|Plannedin2021–111|£4,141,000|
|oMeetinghouseOperationalandMaintenanceCosts||
|Plannedannualcostsin2021|£11,366,000|
|Plannedtotaloperationalsquarefeet|2,260,000|
Operational�costs�include�rent,�cleaning,�minor�maintenance,�grounds�care,�phone,�utilities�and� administration�costs.�
- Religious�materials
The�Charity�will�continue�to�supply�religious�materials�to�members�and�others�in�a�simple�and affordable�way.
- Missionary�work
Sufficient�budgeted�funds�will�be�allocated�to�support�the�growth�of�the�Church�and�the�number�of annual�convert�baptisms.
15�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Strategic�Report�–�Plans�for�the�Future�(continued)**
- Family�History�
Work�will�continue�on�the�following�projects:�
- Promotion�of�increased�FamilySearch�Indexing�activity�within�the�Church�and�community�with� further�partnership�and�collaborative�activity�planned�
- Recruitment�and�engagement�with�community�volunteers�to�build�the�FamilySearch�Wiki�and� Forums�to�provide�additional,�richer�content�and�research�support�
- Further�use�of�webinars�for�remote�presentations�to�both�Church�and�community�audiences�
- Continuation�of�negotiations�which�could�lead�to�43�new�contracts�giving�further�access�to� records��
- Continuation�of�development�of�relationships�with�archives�allowing�field�scanning�of�archive� microfilm�
- Our�goal�for�new�image�capture�is�4,000,000�items�or�12,000,000�records�
- Welfare/Self�Reliance�Services�
Welfare/Self�Reliance�Services�will�continue�to�establish�local�resource�centres�and�self�reliance� workgroups�to�facilitate�placements�in�employment�and�pursuits�of�self�employment�and� education�opportunities.�There�will�also�be�a�continued�emphasis�on�setting�up�online�groups� allowing�people�who�cannot�join�a�group�at�a�physical�location�to�access�these�same�resources� remotely.�Furthermore,�efforts�will�be�focussed�on�identifying�resources�and�providing�instructions� to�help�in�the�development�of�Preparedness�and�Emergency�Response�Plans�for�families�and� congregational�groups.�
- Work�in�the�community�
Working�through�the�Church�Communication�Department,�the�Charity�will�continue�its�efforts�in� 2021�as�follows:�
- Continued�support�for�the�All�Party�Parliamentary�Group�for�International�Freedom�of�Religion� or�Belief��
- Supporting�the�United�Kingdom�Freedom�of�Religion�or�Belief�Forum�(UK�FoRB�Forum)�
- Promoting�interreligious�understanding�through�membership�of�the�Inter�Faith�Network�for�the� United�Kingdom��
- Continuing�support�of�the�Religion�Media�Centre��
- Providing�church�meetinghouses�for�use�by�National�Health�Service�blood�donation�services�
- Church�volunteers�will�continue�to�support�the�fundraising�efforts�of�the�Poppy�Appeal�and�the� Scottish�Poppy�Appeal�
- Support�for�the�Church’s�international�diplomatic�outreach�programme,�including�hosting�events� to�promote�understanding�and�mutual�support�between�nations�
- Church�representation�at�the�2021�National�Parliamentary�Prayer�Breakfast�(subject�to�Covid�19� restrictions)��
16�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Trustees’�duty�to�promote�the�success�of�the�Charity�–�s172�statement�**
The�trustees�have�a�duty�to�promote�the�success�of�the�Charity�and,�in�doing�so,�are�required�by� section�172(1)�of�the�Companies�Act�2006�to�have�regard�to�specific�factors,�including:�
- The�likely�consequences�of�decisions�in�the�long�term�
- The�interests�of�employees�
- The�impact�of�the�Charity’s�operations�on�the�community�and�the�environment��
- The�desirability�of�the�Charity�maintaining�a�reputation�for�high�standards�of�business�conduct��
- The�need�to�foster�the�Charity’s�relationships�with�interested�parties�which,�in�the�case�of�the� Charity�include�Church�members,�missionaries,�employees,�suppliers�and�the�community�
The�Charity’s�operations�are�directed�by�the�Europe�Area�Presidency�(described�under�the�heading,� “Organisation”�on�page�3)�and�by�the�Director�of�Temporal�Affairs�(“DTA”)�for�Europe,�J.�Roberto� Hernandez,�who�is�a�trustee�of�the�Charity.�The�Area�Presidency�provides�ecclesiastical�direction�for� the�Church�in�Europe�and�oversees�the�Church’s�lay�ministry.�The�DTA,�with�his�council�of�senior� managers,�manage�the�temporal�operations�of�the�Church�in�Europe.�
Day�to�day�management�and�decision�making�is�delegated�to�the�council�of�senior�managers,�who� are�required�to�act�in�furtherance�of�the�Charity’s�purpose�and�to�ensure�that�the�Charity’s�activities� are�carried�out�in�compliance�with�policies�approved�by�CHC.�In�this�way�the�success�of�the�Charity�is� promoted�with�due�regard�to�the�factors�set�out�in�section�172.�
- The�likely�consequences�of�any�decision�in�the�long�term��
The�Charity�has�a�clear�purpose�which�is�to�promote�and�further�the�religious�and�other�charitable� work�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints�in�the�United�Kingdom�and�elsewhere.�This� shapes�all�of�its�long�term�decisions�and�helps�to�shape�the�consequences�thereof.�During�2020�and� 2021,�the�Charity’s�purpose�is�being�accomplished�through�two�related�sets�of�objectives:�(1)�The� Area�Plan�with�its�initiatives�of�•Follow�the�Prophet,�•Invite�a�Friend�to�Sacrament�Meeting�and� •Take�an�Ancestor�to�the�Temple�and�(2)�The�Area�Functional�Plan�with�its�strategic�priorities�of� •Lead�customer�service�oriented�cultural�change,�•Simplify�and�automate�processes�to�attain� efficiency�and�service�excellence�and�•Exemplify�and�teach�the�Leadership�Pattern.�(The�Leadership� Pattern�is�a�framework�of�9�talents�and�48�accompanying�behaviours�that�helps�the�Church� workforce�know�how�to�do�the�Lord's�work�in�the�Lord's�way).��
As�the�Charity�operates�under�the�Area�Plan�and�the�Area�Functional�Plan�both�its�ecclesiastical�and� temporal�activities�promote�the�Charity’s�purpose.�Also,�in�this�way�the�trustees,�senior� management�and�other�employees�maintain�an�approach�to�strategic,�financial�and�operational� decision�making�that�is�values�based�and�sustainable�in�approach,�and�therefore�aligned�to�the� requirements�and�expectations�of�section�172.�
The�Area�Controls�Committee�keeps�under�review�the�Charity’s�principal�risks�and�its�risk�appetite,� considering�emerging�risks�and�reviewing�changes�in�the�Charity’s�risk�profile�and�responses� thereto.�This�is�further�described�on�page�21.�
17�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Trustees’�duty�to�promote�the�success�of�the�Charity�–�s172�statement�(continued)�**
- The�interests�of�employees�
The�Charity's�success�is�dependent�on�excellent�people�and�leadership�at�all�levels�and�there�is� regular�engagement�with�staff�to�gather�their�views�and�expertise.�The�needs�and�opinions�of�staff� are�listened�to�through�various�processes.�A�confidential�Voice�of�the�Workforce�survey�(described� on�page�4)�is�conducted�every�two�years�and�the�results�are�carefully�analysed�and� recommendations�are�actioned.�Each�staff�member�has�an�individual�Accountability�and�Talent� Improvement�(“ATI”)�plan�which�is�assessed�at�regular�one�on�one�meetings�during�the�year.� During�2020�weekly�check�in�meetings�were�implemented�with�each�employee�meeting�their� supervisor�for�a�short�discussion.�These�have�been�particularly�important�as�the�workforce�has� been�dispersed�whilst�working�from�home�during�the�Covid�19�pandemic.�Specific�groups�of� employees�are�asked�for�their�opinions�with�targeted�surveys.�During�2020�two�surveys�were�made� to�gauge�employees’�mental�health�during�the�Covid�19�pandemic.�Further�information�about�our� employee�policies�is�provided�on�page�4.�
The�organisation�has�also�introduced�new�guidelines,�People�Management�Principles,�directed�at� how�it�effectively�manages�its�workforce.�This�focusses�on�the�four�categories�of�1)�Recruitment� and�Selection,�2)�Performance,�3)�Development�and�4)�Compensation,�Benefits�and�Recognition.� Through�this�framework,�staff�will�be�proactively�nurtured�in�their�career�development�and�treated� in�a�fair�and�equitable�manner.�
- The�impact�of�the�Charity’s�operations�on�the�community�and�the�environment��
The�Charity�interacts�with�the�community�in�many�ways.�Missionaries�teach�people�about�the� Church�and�also�undertake�service�projects�in�the�local�community.�The�Strategic�Report�sets�out� how�the�Charity�has�impacted�the�community�in�the�sections�on�Missionary�work,�Family�History,� Welfare/Self�Reliance�Services�and�Work�in�the�Community�in�2020.�
The�impact�of�the�Charity’s�operations�on�the�environment�are�reported�for�the�first�time�in�the� Streamlined�Energy�and�Carbon�Reporting�(SECR)�statement�on�page�20.��
- The�desirability�of�the�Charity�maintaining�a�reputation�for�high�standards�of�business�conduct��
The�Charity�places�paramount�importance�on�how�it�conducts�business.�This�is�intrinsically�linked� with�its�religious�values�of�being�honest�in�its�dealings�and�“doing�good�to�all�men”.�
The�Charity�has�in�place�a�wide�range�of�policies�and�processes�that�promote�corporate� responsibility�and�ethical�behaviour.�Every�area�of�operation�has�documented�standards�with�which� staff,�volunteers�and�missionaries�are�familiar�and�which�guides�their�conduct.�The�Charity�benefits� from�an�internal�audit�function�which�monitors�adherence�to�internal�standards.�
18�
**����������������������������������������������������������**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Trustees’�duty�to�promote�the�success�of�the�Charity�–�s172�statement�(continued)�**
- The�need�to�foster�the�Charity’s�relationships�
The�Charity�maintains�an�understanding�of�the�needs�of�key�parties�through�regular�engagement� with�them.�The�information�obtained�then�informs�how�organisational�objectives,�policies�and� strategy�are�defined.�Ecclesiastical�and�temporal�decision�making�processes�consider�the�impact�of� potential�decisions�on�relevant�stakeholders.�The�Charity’s�key�relationships�are�with�UK�Church� members,�missionaries,�employees,�suppliers�and�the�community.�The�Charity’s�interaction�with�its� employees�and�with�the�community�have�been�reported�above.�
Church�members�(and�anyone�else�who�so�desires)�are�invited�to�participate�in�Church�meetings�on� Sundays�and�additional�meetings�during�the�week.�As�described�on�page�6�these�meetings�invite� people�of�all�ages�to�learn�about�Jesus�Christ�and�how�adopting�his�teachings�benefits�all.�The� General�Handbook:�Serving�in�The�Church�of�Jesus�Christ�of�Latter�day�Saints�provides�guidance�for� general�and�local�Church�leaders.�It�is�divided�into�four�sections:�Doctrinal�Foundation,�Church� Organization,�Work�of�Salvation�and�Exaltation�and�Church�Administration.�Additionally,�members� are�encouraged�to�learn�of�and�attend�to�others’�needs�through�ministering.��
The�interests�of�the�suppliers�are�considered�by�senior�management�when�making�decisions�by� defining�and�implementing�policies�that�ensure�the�integrity�of�procurement�processes.�In� accordance�with�policy,�all�repeat�spend�or�transactions�above�£1,500�follow�a�documented�and� monitored�procurement�process�with�effective�communication�between�all�stakeholders�including� external�suppliers.�Frequent�audits�are�conducted�to�ensure�process�is�being�followed.�In�2020�and� prior�years�the�focus�has�been�on�generating�managed�supplier�pools�for�frequently�purchased� goods�and�services.�
Missionaries�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints�refer�regularly�to�the�handbook,� “Missionary�Standards�for�Disciples�of�Jesus�Christ,”�for�guidance�on�dealing�with�a�variety�of� situations�and�to�help�them�act�appropriately.�The�principles�of�the�handbook�are�designed�to�help� missionaries�develop�habits�and�behaviours�that�will�strengthen�their�character�and�give�them�joy� not�only�on�their�missions,�but�also�after�they�return�home.�The�handbook�includes�an�enhanced� section�on�missionary�safety�and�also�provides�guidelines�to�help�missionaries�become�more� culturally�aware�and�sensitive.�Proselyting�missionaries�are�under�the�care�and�direction�of�a� mission�president.�
19�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Streamlined�Energy�and�Carbon�Reporting�(SECR)�statement�**
|||**2020**|
|---|---|---|
|Energyconsumption(kWh)|Gridelectricity|5,617,632|
||Gas|13,141,166|
||TransportFuel|2,200,741|
||**Total**|**20,959,539**|
|Emissions(tCO2e)|Gridelectricity|1,310|
||Gas|2,416|
||TransportFuel|517|
||**Total**|**4,243**|
## **Intensity�ratio�**
Our�calculated�intensity�ratio�is�0.0332�tCO2e�per�head�(being�the�sum�of�employee,�missionaries�and� Church�membership�numbers).�
## **Methodology�**
- Emissions�factors�are�taken�from�UK�Government�Greenhouse�gas�reporting:�conversion�factors� 2020.�
- Gas�and�electricity�consumption�data�is�taken�from�utility�supplier�data.��
- Transportation�data�is�taken�from�odometer�readings�recorded�in�fleet�software�and�is�for�the�12� months�from�August�2020�to�July�2021�which�is�considered�to�be�a�reasonable�estimate�of�the�data� for�the�2020�financial�year.�
## **Energy�Management�**
- Boiler�efficiency�replacements���Heating�systems�were�overhauled,�and�boilers�replaced�with�high� efficiency�boilers�giving�a�97%�efficiency�rating�as�opposed�to�the�obsolete�65%�rating�on�the�old� systems.�These�new�installations�were�made�at�Aberdeen,�Bangor,�Rochdale,�Southport,�Cwmbran,� Barnsley,�Doncaster,�Orpington,�Gorleston�and�Watford.�
- LED�lighting�upgrades���Lighting�upgrades�and�replacements�were�carried�out�at�Montrose,� Aberdeen,�Peterborough,�Reading,�Hereford,�Swindon,�Luton,�Grimsby,�Hull,�and�Southampton.� These�new�installations�provide�more�light�and�less�heat�at�a�lower�cost.�They�use�approximately� 85%�less�electricity�when�compared�to�our�previous�conventional�lighting.�
- Energy�Efficiency�action�plan���A�variety�of�draught�proofing�and�energy�conservation�measures� have�been�implemented.�These�include�windows�replacements�at�Swansea,�London�North,� Christchurch�and�Poole�with�door�replacements�at�Swansea,�Lowestoft,�Poole,�and�Gillingham.�
- Fleet�vehicles�are�being�replaced�with�hybrid�models�when�they�reach�the�end�of�their�useful�life.�A� small�number�of�plug�in�hybrids�are�also�being�brought�into�use�in�2021.��
- There�are�future�plans�to�purchase�more�plug�in�hybrid�cars�and�the�use�of�full�electric�cars�is�being� reviewed.��
- Fleet�odometer�software�provides�an�overview�of�missionary�vehicle�usage�and�our�goal�is�to�go�to� zero�CO2�emissions�over�the�next�5�years�where�feasible.�
20�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Fundraising�**
Members�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints�pay�voluntary�tithing�donations�of�one� tenth�of�their�income.��They�may�also�choose�to�make�donations�to�the�Charity’s�restricted�funds.��All� donations�are�unsolicited,�and�no�fundraising�is�done�for�the�Charity’s�own�funds.���
## **Principal�risks�and�uncertainties�**
Risk�management�is�embedded�in�the�day�to�day�processes�of�the�Charity.�The�annual�risk� assessment�process�documents�the�risks�perceived�by�senior�personnel�representing�each�of�the� major�functions�in�the�Charity’s�organisation.�Those�risks�are�collated�into�an�Area�Risk�Plan�which�is� regularly�reviewed�by�the�Area�Controls�Committee�whose�members�include�one�of�the�trustees,�the� Area�Controller,�in�house�legal�counsel�and�a�representative�from�CHC.�Risk�management�strategies� are�identified�and�implemented�to�mitigate�key�risks.�
Risks�of�the�Charity�which�are�currently�being�worked�on�are:�
o limitations�on�leadership�training�and�other�communication�arising�from�the�Covid�19�pandemic, o challenges�arising�from�outsourcing�key�facility�maintenance�contracts,
o difficulties�attracting�and�retaining�talent�in�the�workforce.
The�main�risk�the�Charity�faces�is�that�it�relies�on�donations�from�members�and�its�parent�company�to� finance�its�charitable�activities.��However,�the�parent�company�has�guaranteed�its�future�financial� support,�where�necessary,�to�ensure�that�the�Charity�has�sufficient�reserves�to�meet�the�costs�of�its� charitable�activities.��There�are�no�material�uncertainties�about�the�Charity’s�ability�to�continue�as�a� going�concern.�
## **Financial�and�risk�management�**
The�following�statements�summarise�the�Charity’s�identified�forms�of�financial�and�risk�management� policies:�
- Price�risk�–�Prices�of�materials�purchased�are�subject�to�contracts�with�suppliers,�based�on�current market�prices.��Payroll�costs�are�subject�to�increase�following�the�annual�salary�review�process.
- Credit�risk�–�Due�to�the�nature�of�its�operations,�providing�credit,�is�not�a�material�aspect�of�the Charity’s�operations.�Credit�risk�on�amounts�owed�to�the�Charity�by�its�customers�is�low�as�the majority�of�its�debtors�have�been�contracted�frequently�by�the�Charity�in�the�past�and�have�a proven�reliability.
- Liquidity�risk�–�the�Charity�has�no�long�term�borrowings.��Assurances�of�continuing�financial support�have�been�received�from�the�parent�company.
- Interest�rate�risk�–�the�Charity�is�able�to�place�surplus�funds�on�short�term�deposit�with�the Charity's�bankers.�Interest�income�is�low,�so�the�Charity�does�not�rely�on�this�source�of�income.
The�trustees�have�a�risk�management�strategy�which�encompasses:�
o an�annual�review�of�the�risks�the�Charity�may�face
- the�establishment�of�systems�and�procedures�to�mitigate�those�risks�identified�in�the�strategy,�and
- the�implementation�of�procedures�designed�to�minimise�any�potential�impact�on�the�Charity should�those�risks�materialise.
21�
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Covid�19�**
On�11�March�2020,�the�World�Health�Organization�announced�that�the�Covid�19�outbreak�was�a� global�pandemic.�A�review�of�current�financial�information�does�not�indicate�a�significant�impact�on� the�financial�position�of�the�Charity.�In�addition,�the�resulting�restrictions�have�led�to�the� development�of�new�ways�of�conducting�church�meetings�and�undertaking�missionary�work.���
## **Going�Concern**
A�review�of�cash�flow�forecasts�to�December�2022�which�consider�the�impact�of�Covid�19�on� membership�and�donation�levels�and�the�potential�consequences�if�funding�was�not�available�from� the�parent�company,�indicate�that�the�Charity�will�continue�to�have�sufficient�funds�to�enable�it�to� continue�its�charitable�activities.���
CHC,�located�in�the�USA�has�confirmed�its�ongoing�financial�support�if�required.�On�this�basis,�the� trustees�are�satisfied�that�the�Charity�is�a�going�concern.�
22�
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
**Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
## **Trustees’�responsibilities�statement�**
The�trustees�(who�are�also�directors�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints�(Great�Britain)� for�the�purposes�of�company�law)�are�responsible�for�preparing�the�trustees’�Annual�Report�and�the� financial�statements�in�accordance�with�applicable�law�and�regulations.�
Company�law�requires�the�trustees�to�prepare�financial�statements�for�each�financial�year.�Under� that�law�the�trustees�have�elected�to�prepare�the�financial�statements�in�accordance�with�United� Kingdom�Generally�Accepted�Accounting�Practice�(United�Kingdom�Accounting�Standards�and� applicable�law),�including�FRS102�The�Financial�Reporting�Standard�applicable�in�the�UK�and�Republic� of�Ireland.�Under�company�law�the�trustees�must�not�approve�the�financial�statements�unless�they� are�satisfied�that�they�give�a�true�and�fair�view�of�the�state�of�affairs�of�the�charitable�company�and� the�group�and�of�the�incoming�resources�and�application�of�resources,�including�the�income�and� expenditure,�of�the�charitable�group�for�that�period.��In�preparing�these�financial�statements,�the� trustees�are�required�to:�
o select�suitable�accounting�policies�and�then�apply�them�consistently;
o observe�the�methods�and�principles�in�the�Charities�SORP�(FRS102);
- make�judgements�and�accounting�estimates�that�are�reasonable�and�prudent;
- state�whether�applicable�UK�Accounting�Standards�have�been�followed,�subject�to�any�material departures�disclosed�and�explained�in�the�financial�statements;
The�trustees�are�responsible�for�keeping�adequate�accounting�records�that�are�sufficient�to�show�and� explain�the�charitable�company's�transactions�and�disclose�with�reasonable�accuracy�at�any�time�the� financial�position�of�the�company�and�enable�them�to�ensure�that�the�financial�statements�comply� with�the�Companies�Act�2006.�They�are�also�responsible�for�safeguarding�the�assets�of�the�charitable� company�and�hence�for�taking�reasonable�steps�for�the�prevention�and�detection�of�fraud�and�other� irregularities.��
The�trustees�confirm�that:�
- so�far�as�each�trustee�is�aware,�there�is�no�relevant�audit�information�of�which�the�charitable company's�auditor�is�unaware;�and
- the�trustees�have�taken�all�the�steps�that�they�ought�to�have�taken�as�trustees�in�order�to�make themselves�aware�of�any�relevant�audit�information�and�to�establish�that�the�charitable�company’s auditor�is�aware�of�that�information.
The�trustees�are�responsible�for�the�maintenance�and�integrity�of�the�corporate�and�financial� information�included�on�the�charitable�company’s�website.�Legislation�in�the�United�Kingdom� governing�the�preparation�and�dissemination�of�financial�statements�may�differ�from�legislation�in� other�jurisdictions.�
23�
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)�**
## **Report�of�the�trustees�(incorporating�the�strategic�report)� for�the�year�ended�31�December�2020�**
The�report�of�the�trustees�(incorporating�the�strategic�report)�was�approved�on�behalf�of�the�trustees� by:�
## **Christian�Ottiker�**
Trustee�� Date:���27�September�2021������� Company�number:��00699764
24�
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## Independent auditor's report to the members and trustees of The Church of Jesus Christ of Latter-day Saints (Great Britain)
## **Opinion**
We have audited the financial statements of The Church of Jesus Christ of Latter-day Saints (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2020, which comprise the Group and Parent Charitable Company Statements of Financial Activities (including income and expenditure), the Group and Parent Charitable Company Balance Sheets, the Group and Parent Charitable Company Statements of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 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’s and parent charitable company's affairs as at 31 December 2020 and of the group’s and parent charitable company's incoming resources and application of resources including the group’s and parent income and expenditure for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We have been appointed as auditor under the Companies Act 2006 and report in accordance with regulations made under that Act. 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 charitable company in accordance with the ethical requirements that are 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 that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
We are responsible for concluding on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitable company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify the auditor’s opinion. Our conclusions are based on the audit evidence obtained up to the date of our report. However, future events or conditions may cause the company to cease to continue as a going concern.
In our evaluation of the trustees’ conclusions, we considered the inherent risks associated with the charitable company’s business model including effects arising from macro-economic uncertainties such as Brexit and Covid19, we assessed and challenged the reasonableness of estimates made by the trustees and the related disclosures and analysed how those risks might affect the charitable company’s financial resources or ability to continue operations over the going concern period.
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 the charitable company’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.
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.
The responsibilities of the trustees with respect to going concern are described in the ‘Responsibilities of trustees for the financial statements’ section of this report.
25�
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## Independent auditor's report to the members and trustees of The Church of Jesus Christ of Latter-day Saints (Great Britain) (continued)
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Report of the Trustees, other than the financial statements and our auditor’s report thereon. 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.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
## **Opinion on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
• the information given in the Strategic Report and the Directors’ Report, prepared for the purposes of company law, included in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements.
• the Strategic Report and the Directors’ Report included in the Report of the Trustees have been prepared in accordance with applicable legal requirements.
## **Matter on which we are required to report under the Companies Act 2006**
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors’ Report included in the Report of the Trustees.
## **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 Companies Act 2006 requires us to report to you if, in our opinion:
• adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of trustees' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.
## **Responsibilities of directors for the financial statements**
As explained more fully in the Trustees' Responsibilities Statement set out on page 23, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.
26�
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Independent auditor's report to the members and trustees of The Church of Jesus Christ of Latter-day Saints (Great Britain) (continued)
## **Auditor’s responsibilities for the audit of the financial statements**
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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
## **Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud**
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. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
• We obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and the sector in which it operates. We determined that the following laws and regulations were most significant: the Charities SORP, the Charities Act 2011, the Companies Act 2006, and the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).
• We understood how the charitable company is complying with these legal and regulatory frameworks by making inquiries of management and those charged with governance. We enquired of management and those charged with governance whether there were any instances of non-compliance with laws and regulations, or whether they had any knowledge of actual or suspected fraud. We corroborated the results of our enquiries through our review of board minutes, and through our legal and professional expenses review.
• We assessed the susceptibility of the charitable company’s financial statements to material misstatement, including how fraud might occur and the risk of material override of controls. Audit procedures performed by the engagement team included:
- Identifying and assessing the design effectiveness of certain controls management has in place to prevent and detect fraud
- Challenging assumptions and judgments made by management in its significant accounting policies
- Identifying and testing journal entries
- Identifying and testing related party transactions
- Inspecting the board minutes
- Assessing the extent of compliance with the relevant laws and regulations as part of our procedures on the related financial statement item
• The assessment of the appropriateness of the collective competence and capabilities of the engagement team included consideration of the engagement team’s:
- Understanding of, and practical experience with, audit engagements of a similar nature and complexity through appropriate training and participation
- Knowledge of the sector in which the charitable company operates, and
- Understanding of the legal and regulatory requirements specific to the entity including the provisions of the applicable legislation.
27�
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## Independent auditor's report to the members and trustees of The Church of Jesus Christ of Latter-day Saints (Great Britain) (continued)
• The team communications in respect of potential non-compliance with laws and regulations and fraud included the potential for fraud in revenue recognition through manipulation of income.
- We did not identify any matters relating to non-compliance with laws and regulation and fraud.
- In assessing the potential risks of material misstatement, we obtained an understanding of:
- The charitable company’s operations, including the nature of its revenue sources, to understand the classes of transactions, accounts balances, expected financial statement disclosures and business risks that may result in risks of material misstatement, and
- The charitable company’s control environment, including
- Management’s knowledge of relevant laws and regulations and how the charitable company is complying with those laws and regulations
- The adequacy of procedures for authorisation of transactions and review of management accounts, and
- Procedures to ensure that possible breaches of laws and regulations are appropriately resolved
## **Use of our report**
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
William Devitt
Senior Statutory Auditor
for and on behalf of Grant Thornton UK LLP
Statutory Auditor, Chartered Accountants
Birmingham Date: ���������
28�
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
**Consolidated�Statement�of�Financial�Activities�(including�consolidated�income�&�expenditure�account) for�the�year�ended�31�December�2020**
|Note
**Income**
Donations
3
Donationfromparentcharity
20
Incomefromcharitableactivities:
Templeincome�generatingactivities
Incomefrominvestment
4
Other:
Otheroperatingincome
(Loss)/surplusondisposaloffixedassets
**Totalincome**
**Expenditure**
Charitableactivities
5a
Charitabledonation
20
Othertradingactivities
Investmentmanagement
4
Otherfinanceexpense
Exceptionalitem�impairment
11
**Totalexpenditure**
**Netincome/(expenditure)**
6
**Transfersbetweenfunds**
10
**Otherrecognised(losses)/gains**
Actuarial(loss)/gainondefinedbenefitscheme
23
**Netmovementinfunds**
**Reconciliationoffunds**
Totalfundsbroughtforward
**Totalfundscarriedforward**|(Note10)
**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**funds**
**funds**
**2020**
**2020**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
29,221
3,021
32,242
35,232
4,801
�
4,801
105,428
280
�
280
1,069
�
�
�
2,435
527
�
527
416
(53)
�
(53)
2,162|
|---|---|
||34,776
3,021
37,797
146,742|
||35,224
8,713
43,937
49,407
�
�
�
103,289
163
�
163
157
�
�
�
705
164
�
164
179
1,840
�
1,840
�|
||37,391
8,713
46,104
153,737|
||**(2,615)**
**(5,692)**
**(8,307)**
**(6,995)**
(6,283)
6,283
�
�
(2,277)
�
(2,277)
(6,198)|
||**(11,175)**
**591**
**(10,584)**
**(13,193)**
241,201
7,034
248,235
261,428|
||230,026
7,625
237,651
248,235|
None�of�the�Charity's�activities�were�discontinued�during�the�above�two�financial�years.
The�notes�on�pages�33�to�48�form�part�of�these�financial�statements.
The�Statement�of�Financial�Activities�includes�all�gains�and�losses�recognised�in�the�year.
29
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
**Charity�Statement�of�Financial�Activities�(including�income�&�expenditure�account) for�the�year�ended�31�December�2020**
|Note
**Income**
Donations
3
Donationfromparentcharity
20
Incomefromcharitableactivities:
Templeincome�generatingactivities
Investments:
Interestincome�OHLloannotes
Incomefrominvestment
4
Other:
Otheroperatingincome
(Loss)/surplusondisposaloffixedassets
**Totalincome**
**Expenditure**
Charitableactivities
5a
Charitabledonation
20
Investmentmanagement
4
Otherfinanceexpense
Exceptionalitem�impairmentofloannotes
13
**Totalexpenditure**
**Netincome/(expenditure)**
6
**Transfersbetweenfunds**
10
**Otherrecognised(losses)/gains**
Actuarial(loss)/gainondefinedbenefitscheme
23
**Netmovementinfunds**
**Reconciliationoffunds**
Totalfundsbroughtforward
**Totalfundscarriedforward**|(Note10)
**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**funds**
**funds**
**2020**
**2020**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
29,221
3,021
32,242
35,232
4,801
�
4,801
105,428
280
�
280
1,069
351
�
351
367
�
�
�
2,435
527
�
527
416
(53)
�
(53)
2,517|
|---|---|
||35,127
3,021
38,148
147,464|
||35,224
8,713
43,937
49,407
�
�
�
103,289
�
�
�
705
164
�
164
178
4,640
�
4,640
�|
||40,028
8,713
48,741
153,579|
||**(4,901)**
**(5,692)**
**(10,593)**
**(6,115)**
(6,283)
6,283
�
�
(2,277)
�
(2,277)
(6,198)|
||**(13,461)**
**591**
**(12,870)**
**(12,313)**
243,544
7,034
250,578
262,891|
||230,083
7,625
237,708
250,578|
None�of�the�Charity's�activities�were�discontinued�during�the�above�two�financial�years.
The�notes�on�pages�33�to�48�form�part�of�these�financial�statements.
The�Statement�of�Financial�Activities�includes�all�gains�and�losses�recognised�in�the�year.
30
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Consolidated�and�Charity�Balance�Sheet**
**for�the�year�ended�31�December�2020**
|Note
**Fixedassets**
Tangibleassets
11
**Totalfixedassets**
**Currentassets**
Stocks
12
Debtors
13
Investments
14
Cashatbankandinhand
**Totalcurrentassets**
**Creditors:**Amountsfallingduewithinoneyear
15
**Netcurrentassets**
**Netassetsexcludingpensionliability**
Definedbenefitpensionschemeliability
23
**Totalnetassets**
**ThefundsoftheCharity**
Calledupsharecapital
16
Restrictedincomefunds
10
Unrestrictedincomefunds
Pensionreserve
23
Totalunrestrictedfunds
**Totalcharityfunds**
**17**|**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
264,190
271,710
256,090
261,770|
|---|---|
||**264,190**
**271,710**
**256,090**
**261,770**
160
103
160
103
2,073
4,395
10,260
16,727
1
1
1
1
4,403
3,973
4,361
3,912|
||**6,637**
**8,472**
**14,782**
**20,743**
(3,452)
(3,540)
(3,440)
(3,528)|
||**3,185**
**4,932**
**11,342**
**17,215**
**267,375**
**276,642**
**267,432**
**278,985**|
||(19,724)
(18,407)
(19,724)
(18,407)|
||**247,651**
**258,235**
**247,708**
**260,578**|
||10,000
10,000
10,000
10,000
7,625
7,034
7,625
7,034|
||17,625
17,034
17,625
17,034
249,750
259,608
249,807
261,951
(19,724)
(18,407)
(19,724)
(18,407)|
||230,026
241,201
230,083
243,544|
||**247,651**
**258,235**
**247,708**
**260,578**|
The�notes�on�pages�33�to�48�form�part�of�these�financial�statements.
The�financial�statements�were�approved�by�the�board�of�trustees�on�27�September�2021 and�were�signed�on�its�behalf�by:
Christian�Ottiker���trustee
Company�number:�00699764
31
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
**Consolidated�and�Charity�Statement�of�Cash�Flows for�the�year�ended�31�December�2020**
|Note
**Cashflowsfromoperatingactivities**
18
**Cashflowsfrominvestingactivities**
Interestreceived
Paymentstoacquiretangiblefixedassets
Receiptsfromsalesoftangiblefixedassets
**Cashflowsfrominvestingactivities**
**Cashflowsfromfinancingactivities**
**Decreaseincashandcashequivalentsintheyear**
Cashandcashequivalentsat1January
**Totalcashandcashequivalentsat31December**|**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
**2,468**
**(284)**
**2,136**
**(223)**
�
�
351
367
(3,568)
(6,229)
(3,568)
(6,229)
1,530
5,134
1,530
5,134|
|---|---|
||**(2,038)**
**(1,095)**
**(1,687)**
**(728)**
**�**
**�**
**�**
**�**|
||**430**
**(1,379)**
**449**
**(951)**|
||3,973
5,352
3,912
4,863|
||**4,403**
**3,973**
**4,361**
**3,912**|
The�movement�in�net�debt�for�the�current�year�and�prior�year�is�identical�to�the�movements�in�cash�flow�set�out�above.
The�accounting�policies�and�notes�on�pages�33�to�35�form�part�of�these�accounts.
32
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements**
**for�the�year�ended�31�December�2020**
## **1�Accounting�policies**
The�principal�accounting�policies�adopted,�judgements�and�key�sources�of�estimation�uncertainty�in�the�preparation�of�the� financial�statements�are�as�follows:
## **Basis�of�preparation**
The�Charity�is�incorporated�in�the�United�Kingdom.
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�(FRS102)�(effective�1�January�2019)���(Charities�SORP�(FRS�102),�the�Financial� Reporting�Standard�applicable�in�the�UK�and�Republic�of�Ireland�(FRS�102)�and�the�Companies�Act�2006.
A�summary�of�the�significant�accounting�policies�which�have�been�applied�consistently�are:
## **Accounting�convention**
The�accounts�are�prepared�under�the�historical�cost�convention�and�on�a�going�concern�basis.�The�parent�company�has guaranteed�its�future�financial�support,�where�necessary,�to�ensure�that�the�Charity�has�sufficient�reserves�to�meet�the�costs� of�its�charitable�activities,�therefore�the�trustees�are�of�the�view�that�the�Charity�is�a�going�concern�and�the�accounts�have�been prepared�on�this�basis.
## **Going�Concern**
Management�has�concluded�that�the�impact�of�Covid�19�will�not�affect�the�charity’s�ability�to�continue�as�a�going�concern.� Management�have�considered�the�impact�of�Covid�19�on�membership�and�donation�levels�and�if�funding�was�not�available from�the�parent�company,�the�Charity�would�be�able�to�reduce�its�costs�in�order�to�continue�as�a�going�concern�without� parental�support.
In�addition,�should�the�need�arise,�the�Charity�has�received�a�guarantee�from�the�ultimate�parent�undertaking,�The�Church� of�Jesus�Christ�of�Latter�day�Saints,�located�in�the�USA,�confirming�its�intention�to�continue�to�make�available�to�the�company� sufficient�funds�for�a�period�of�at�least�12�months�from�the�date�of�approval�of�these�financial�statements,�in�order�to�enable� the�Charity�to�meet�its�financial�obligations�as�they�fall�due.�On�this�basis,�the�trustees�are�of�the�opinion�that�it�is�appropriate� to�adopt�the�going�concern�basis�in�the�preparation�of�the�financial�statements.
## **Group�financial�statements**
The�financial�statements�consolidate�the�results�of�the�Charity�and�its�wholly�owned�subsidiary�Oliver�House�Limited�("OHL")� on�a�line�by�line�basis.
## **Incoming�resources**
Income�is�recognised�when�the�Charity�has�entitlement�to�the�funds,�any�performance�conditions�attached�to�the�item(s)�of� income�have�been�met,�it�is�probable�that�the�income�will�be�received�and�the�amount�can�be�measured�reliably.
Donations�represent�amounts�collected�from�United�Kingdom�members�on�a�receipts�basis,�together�with�income�tax� recoverable�for�amounts�paid�under�Gift�Aid.
Temple�income�relates�to�funds�received�by�patrons�for�services�rendered��by�the�Charity�such�as�lodging,�cafeteria�sales�and rental�of�ceremonial�clothing.�Amounts�are�collected�on�a�receipt�basis.
Income�is�designated�as�restricted�or�unrestricted�by�members.��Restricted�income�is�used�for�the�purpose�specified�by�the� member�at�the�time�that�the�donation�is�made.�
Deferred�income�relates�to�advance�payments�for�certain�regional�activities�held�by�the�Charity.�
Investment�income�is�recognised�on�an�accruals�basis.
Periodically,�further�donations�are�received�from�the�Charity's�parent�company,�The�Church�of�Jesus�Christ�of�Latter�day�Saints� to�provide�funds�for�the�company's�charitable�activities�and�to�ensure�that�the�company�has�adequate�reserves.�These� donations�may�be�received�by�way�of�full�or�partial�cancellation�of�amounts�due�to�the�parent�company.�These�donations�are� separately�disclosed�in�the�statement�of�financial�activities�and�income�and�expenditure�account.
33
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
- **1�Accounting�policies�** (continued)
## **Charitable�expenditure�and�irrecoverable�VAT**
Charitable�expenditure�is�recognised�once�there�is�a�legal�or�constructive�obligation�to�make�a�payment�to�a�third�party,�it�is� probable�that�settlement�will�be�required�and�the�amount�of�the�obligation�can�be�measured�reliably.
Charitable�expenditure�comprises�expenditure�directly�relating�to�the�objects�of�the�Charity�and�expenditure�on�the management�and�administration�of�the�Charity.�An�analysis�of�these�costs�is�provided�in�note�4.�Expenditure�is�recognised� on�an�accruals�basis.
Irrecoverable�VAT�is�charged�as�a�cost�against�the�activity�for�which�the�expenditure�was�incurred.
## **Allocation�of�support�costs**
Support�costs�are�those�functions�that�assist�the�work�of�the�Charity�but�do�not�directly�undertake�charitable�activities.� Support�costs�include�staff,�travel,�general�administration,�materials�and�supplies,�cost�of�sales,�governance�costs�which�suppo the�Charity�programme�and�activities.�The�bases�on�which�support�costs�have�been�allocated�are�set�out�in�note�5c.
## **Stock**
Stock�is�valued�at�the�lower�of�cost�(determined�under�a�weighted�average�method)�and�net�realisable�value.�Net�realisable� value�is�based�on�estimated�selling�price�less�further�costs�expected�to�be�incurred.�Donated�items�of�stock�are�recognised�at� fair�value�which�is�the�amount�the�Charity�would�have�been�willing�to�pay�for�the�items�on�the�open�market.
## **Tangible�fixed�assets�and�depreciation**
Tangible�fixed�assets�are�stated�at�historic�cost�less�accumulated�depreciation.�Cost�includes�the�original�purchase�of�the�asset and�the�costs�attributable�to�bringing�the�asset�to�its�working�condition�for�its�intended�use.��Individual�fixed�assets�costing� £5,000�or�more�are�capitalised�at�cost.�Building�improvements�must�satisfy�at�least�one�additional�criteria�from�the�following: i) complete�roof�replacement;�ii)�mechanical�systems�(e.g.�boilers);�iii)�seismic�structural�upgrades;�iv)�structural�improvements and/or�v)�demolition�and�reconstruction�of�interior�space�if�any�wall�is�removed.�Depreciation�is�provided�on�all�tangible�fixed� assets,�other�than�freehold�land�and�assets�in�the�course�of�construction,�at�rates�calculated�to�write�down�each�asset�to�its estimate�residual�value�over�its�expected�useful�life�as�follows:
|Freeholdbuildings|straight�line,over50years|
|---|---|
|Fixturesandfittings*|straightline,over10years|
|Landimprovements|straight�line,over50years|
|Plantandequipment|straightline,over10years|
|Motorvehicles|straightline,over4years|
|Freeholdland|notdepreciated|
|Assetsinthecourseofconstruction|notdepreciated|
* Fixtures�and�fittings�are�included�within�the�land�and�buildings�category�of�fixed�assets.
## **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.
## **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.
## **Creditors�and�provisions**
Creditors�and�provisions�are�recognised�where�the�Charity�has�a�present�obligation�resulting�from�a�past�event�that�will�probab result�in�the�transfer�of�funds�to�a�third�party�and�the�amount�due�to�settle�the�obligation�can�be�measured�or�estimated�reliab Creditors�and�provisions�are�normally�recognised�at�their�settlement�amount�after�allowing�for�any�trade�discounts�due.
## **Financial�instruments**
The�Charity�only�has�financial�assets�and�financial�liabilities�of�a�kind�that�qualify�as�basic�financial�instruments.��Basic� financial�instruments�are�initially�recognised�at�transaction�value�and�subsequently�measured�at�amortised�cost.
34
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
- **1�Accounting�policies�** (continued)
## **Operating�leases**
Rentals�applicable�to�operating�leases,�where�substantially�all�of�the�benefits�and�risks�of�ownership�remain�with�the�lessor, are�charged�to�the�statement�of�financial�activities�on�a�straight�line�basis�over�the�lease�term.
## **Foreign�currency�translation**
Monetary�assets�and�liabilities�denominated�in�foreign�currencies�are�translated�at�the�rate�of�exchange�ruling�at�the�balance sheet�date.�Transactions�in�foreign�currencies�are�recorded�at�the�rate�ruling�at�the�date�of�the�transaction.��All�differences�are taken�to�the�income�and�expenditure�account.
## **Pension�costs**
The�Charity�operates�a�defined�benefit�pension�scheme,�which�had�been�contracted�out�of�the�state�second�pension�scheme� until�this�was�abolished�on�5�April�2016.
Pension�costs�are�accounted�for�under�Financial�Reporting�Standard�(FRS)�102.�The�disclosures�required�by�Financial�Reporting Standard�(FRS)�102�are�included�in�the�notes�to�the�financial�statements�(see�note�23).
The�net�liability�under�the�defined�benefit�pension�scheme�is�included�in�the�balance�sheet.�Current�and�past�service�costs� together�with�the�administrative�costs�and�the�total�net�interest�costs�of�the�scheme�are�included�in�expenditure�in�the� statement�of�financial�activities.�Actuarial�gains�and�losses�are�included�on�the�face�of�the�statement�of�financial�activities.
In�addition,�Brigham�Young�University�Limited�and�Agreserves�Limited�are�current�contributors�to�the�scheme.
## **Accounting�estimates�and�judgements**
In�preparing�the�financial�statements,�the�trustees�are�required�to�make�estimates�and�judgements.�The�most�significant areas�in�which�judgements�have�been�made�that�could�impact�the�amounts�reported�in�the�financial�statements�are�outlined below.
Actuarial�assumptions���The�defined�benefit�pension�scheme�has�been�valued�by�a�qualified�independent�actuary�in�accordance with�FRS�102.�Significant�judgement�is�required�in�a�number�of�areas,�including�future�changes�in�salaries�and�inflation,� mortality�rates�and�the�selection�of�appropriate�discount�rates.
Cost�Allocation���Support�costs�are�allocated�to�charitable�activities�and�judgement�is�required�to�determine�the�appropriate� allocation.
## **Fund�accounting**
General�funds�are�unrestricted�funds�which�are�available�for�use�at�the�discretion�of�the�trustees�in�accordance with�the�general�objectives�of�the�Charity�and�which�have�not�been�designated�for�other�purposes.
Restricted�funds�can�only�be�used�for�particular�restricted�purposes�within�the�objects�of�the�Charity.
Further�explanation�of�the�nature�and�purpose�of�each�restricted�fund�is�included�in�the�notes�to�the�accounts�(see�note�10).
## **Legal�status�of�the�Charity**
The�Church�of�Jesus�Christ�of�Latter�day�Saints�(Great�Britain)�is�a�private�unlimited�company�with�share�capital�and�a�registere charity�in�England,�Wales�and�Scotland.
35
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**2a PriorYearConsolidatedSOFA**
**Income**
Donations
Donationfromparentcharity
Incomefromcharitableactivities:
Templeincome�generatingactivities
Incomefrominvestment
Other:
Otheroperatingincome
Surplusondisposaloffixedassets
**Totalincome**
**Expenditure**
Charitableactivities
Charitabledonation
Othertradingactivities
Investmentmanagement
Otherfinanceexpense
**Totalexpenditure**
**Netincome/(expenditure)**
**Transfersbetweenfunds**
**Otherrecognised(losses)/gains**
Actuariallossondefinedbenefitscheme
**Netmovementinfunds**
**Reconciliationoffunds**
Totalfundsbroughtforward
**Totalfundscarriedforward**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2019**
**2019**
**2019**
**£'000**
**£'000**
**£'000**
31,734
3,498
35,232
105,428
�
105,428
1,069
�
1,069
2,435
�
2,435
416
�
416
2,162
�
2,162|
|---|---|
||143,244
3,498
146,742|
||38,761
10,646
49,407
103,289
�
103,289
157
�
157
705
�
705
179
�
179|
||143,091
10,646
153,737
153
(7,148)
(6,995)
(7,836)
7,836
�|
||(6,198)
�
(6,198)|
||(13,881)
688
(13,193)
255,082
6,346
261,428|
||241,201
7,034
248,235|
36
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**2b PriorYearCharitySOFA**
**Income**
Donations
Donationfromparentcharity
Incomefromcharitableactivities:
Templeincome�generatingactivities
Investments:
Interestincome�OHLloannotes
Incomefrominvestment
Other:
Otheroperatingincome
Surplusondisposaloffixedassets
**Totalincome**
**Expenditure**
Charitableactivities
Charitabledonation
Investmentmanagement
Otherfinanceexpense
**Totalexpenditure**
**Netincome/(expenditure)**
**Transfersbetweenfunds**
**Otherrecognised(losses)/gains**
Actuariallossondefinedbenefitscheme
**Netmovementinfunds**
**Reconciliationoffunds**
Totalfundsbroughtforward
**Totalfundscarriedforward**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2019**
**2019**
**2019**
**£'000**
**£'000**
**£'000**
31,734
3,498
35,232
105,428
�
105,428
1,069
�
1,069
367
�
367
2,435
�
2,435
416
�
416
2,517
�
2,517|
|---|---|
||143,966
3,498
147,464|
||38,761
10,646
49,407
103,289
�
103,289
705
�
705
178
�
178|
||142,933
10,646
153,579
1,033
(7,148)
(6,115)
(7,836)
7,836
�|
||(6,198)
�
(6,198)|
||(13,001)
688
(12,313)
256,545
6,346
262,891|
||243,544
7,034
250,578|
37
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**3Donations**
Unrestrictedfunds:
Tithingincome
Restrictedfunds:
Missionarysupportfund
BookofMormonfund
Fastofferingfund
Templeconstructionfund
Humanitarianaidfund
Youthconferences
Perpetualeducationfund|**2020**
**2019**
**£'000**
**£'000**
29,221
31,734|
|---|---|
||886
1,051
27
30
1,459
1,506
76
74
506
510
�
252
67
75|
||3,021
3,498|
The�Charity�benefits�greatly�from�the�involvement�and�crucial�support�of�its�many�members,�missionaries�and�volunteers.� Details�of�events�and�humanitarian�efforts�are�given�in�the�trustees'�report.�In�accordance�with�FRS�102�and�the�Charities� SORP�(FRS�102),�the�economic�contribution�of�general�volunteers�is�not�recognised�in�the�accounts.
## **4� Income�from�investment**
From�10�May�2019�to�31�December�2019�the�Charity�owned�an�investment�property,�Alder�Castle,�from�which�it�received income�and�in�respect�of�which�it�paid�operating�expenses�which�have�been�classified�as�investment�income�and�investment� management�expenses�respectively.
|**5a**
**Analysisofexpenditureoncharitableactivities**
**Activity**
Provisionofworshipfacilities
Religiouseducation
Missionarywork
TempleandFamilyHistoryWork
Communityprojects
**5b**
**Charitableactivitiesallocation**
**Activity**
Provisionofworshipfacilities
Religiouseducation
Missionarywork
TempleandFamilyHistoryWork
Communityprojects|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**funds**
**funds**
**2020**
**2020**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
25,018
�
25,018
28,190
3,673
�
3,673
4,324
829
7,169
7,998
9,560
5,475
�
5,475
5,496
229
1,544
1,773
1,837|**Unrestricted**
**Restricted**
**Total**
**Total**
**funds**
**funds**
**funds**
**funds**
**2020**
**2020**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
25,018
�
25,018
28,190
3,673
�
3,673
4,324
829
7,169
7,998
9,560
5,475
�
5,475
5,496
229
1,544
1,773
1,837|
|---|---|---|
||35,224
8,713
43,937
49,407||
|||**Activities**
**undertaken**
**Support**
**directly**
**costs**
**Total**
**2020**
**2020**
**2020**
**£'000**
**£'000**
**£'000**
14,392
10,626
25,018
�
3,673
3,673
7,169
829
7,998
�
5,475
5,475
1,544
229
1,773|
|||23,105
20,832
43,937|
38
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**5b**|**Charitableactivitiesallocation**(continued)|**Charitableactivitiesallocation**(continued)|||**Activities**|||
|---|---|---|---|---|---|---|---|
||||||**undertaken**|**Support**||
||||||**directly**|**costs**|**Total**|
||||||**2019**|**2019**|**2019**|
||||||**£'000**|**£'000**|**£'000**|
||**Activity**|||||||
||Provisionofworshipfacilities||||16,935|11,255|28,190|
||Religiouseducation||||541|3,783|4,324|
||Missionarywork||||8,599|961|9,560|
||TempleandFamilyHistoryWork||||�|5,496|5,496|
||Communityprojects||||1,506|331|1,837|
||||||27,581|21,826|49,407|
|**5c**|**Supportcostsallocation**|**Provisionof**|**Religious**|**Missionary**|**Family**|**Community**||
|||**worshipfacilities**|**Education**|**work**|**Historywork**|**projects**|**Total**|
|||**2020**|**2020**|**2020**|**2020**|**2020**|**2020**|
|||**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|
||**Supportcost**|||||||
||Staffcosts|2,533|3,195|721|4,764|199|11,412|
||Travel|62|78|18|116|5|279|
||Generaladministration|215|272|61|405|17|970|
||Materialsandsupplies|63|79|18|118|5|283|
||Depreciation|7,714|�|�|�|�|7,714|
||Governance|12|15|3|22|1|53|
||Costofsales|27|34|8|50|2|121|
|||10,626|3,673|829|5,475|229|20,832|
|||**Provisionof**|**Religious**|**Missionary**|**Family**|**Community**||
|||**worshipfacilities**|**Education**|**work**|**Historywork**|**projects**|**Total**|
|||**2019**|**2019**|**2019**|**2019**|**2019**|**2019**|
|||**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|
||**Supportcost**|||||||
||Staffcosts|2,796|3,070|780|4,460|268|11,374|
||Travel|213|234|59|340|21|867|
||Generaladministration|209|229|58|333|20|849|
||Materialsandsupplies|63|69|17|100|6|255|
||Depreciation|7,809|�|�|�|�|7,809|
||Governance|13|14|4|20|1|52|
||Costofsales|152|167|43|243|15|620|
|||11,255|3,783|961|5,496|331|21,826|
The�staff�costs�are�allocated�on�the�basis�of�the�department�in�which�the�particular�employees�work.�Travel,�general administration,�materials�and�supplies,�cost�of�sales,�governance�are�allocated�on�a�pro�rata�basis�with�the�wages�costs as�these�support�costs�relate�to�all�charitable�activities.�Depreciation�only�relates�to�the�charitable�activity�of�providing�worship facilities.
|**6**
**Netincome/(expenditure)fortheyear**
Netincome/(expenditure)isstatedafter(crediting)/charging:
Operatingleases(landandbuildings)
Depreciation
Impairmentofland
Auditor'sremuneration
�Audit
Auditor'sremuneration
�Non�auditservices
Loss/(surplus)ondisposaloffixedassets|**2020**
**2019**
**£'000**
**£'000**
4,691
5,245
7,714
7,809
1,840
�
53
52
6
6
53
(2,162)|
|---|---|
39
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
## **for�the�year�ended�31�December�2020**
## **7�Employees'�and�trustees'�remuneration**
The�key�management�personnel,�the�trustees�and�the�Area�Controller,�who�served�during�the�year�ended�31�December�2020 received�no�remuneration�from�the�Charity�(2019:�none).�Additionally,�no�reimbursement�for�expenses�incurred�during�the year�was�made�to�the�mentioned�key�management�figures�(2019:�none).
|yearwasmadetothementionedkeymanagementfigures(2019:none).|||
|---|---|---|
||**2020**|**2019**|
||**Number**|**Number**|
|Averagemonthlynumberofpersons(includingdirectors)employedbythecompanyduringtheyear:|||
|Teachingfunction|45|47|
|Officeadministration|146|152|
|Buildingcleaners|27|27|
||218|226|
||**2020**|**2019**|
||**£'000**|**£'000**|
|Staffcostsfortheabovepersons:|||
|Wagesandsalaries|8,220|8,347|
|Socialsecuritycosts|1,231|1,374|
|Otherpensioncosts|1,961|1,653|
||11,412|11,374|
|Thenumberofemployeeswhoseemolumentsfellwithinthefollowingbandsduringtheyearwereas|follows:||
||**2020**|**2019**|
||**Number**|**Number**|
|£110,001�£120,000|2|�|
|£100,001�£110,000|1|�|
|£90,001�£100,000|2|2|
|£80,001�£90,000|7|7|
|£70,001�£80,000|8|7|
|£60,001�£70,000|20|21|
|Thenumberofemployeeswhoseemolumentswereabove£60,000andwhohadbenefitsaccruingunderthedefinedbenefit|||
|schemewereasfollows:|||
||**2020**|**2019**|
||**Number**|**Number**|
|£110,001�£120,000|1|�|
|£90,001�£100,000|1|1|
|£80,001�£90,000|3|2|
|£70,001�£80,000|5|5|
|£60,001�£70,000|14|14|
Termination�payments�of�£408,893�(2019:�£154,946)�were�made�during�the�year�including�a�payment�to�two�individuals�whose emoluments�fell�within�the�£60,001���£70,000�salary�band.
OHL�does�not�have�employees�and�the�key�management�personnel,�the�Director,�received�no�remuneration�from�the�company
Accounting�and�administrative�services�are�provided�to�the�Charity�and�to�OHL,�free�of�charge,�by�employees�of�The�Church�of� Jesus�Christ�of�Latter�day�Saints�in�Germany.
## **8�Taxation**
The�company�is�a�registered�charity�and�as�such�is�entitled�to�certain�tax�exemptions�on�income�and�profits�carried�on�in� furtherance�of�the�Charity's�primary�objectives,�if�the�profits�and�surpluses�are�applied�solely�to�its�charitable�purposes.
40
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**9Analysisofgroupnetassetsbetweenfunds**|**Sharecapitaland**|**Restricted**|**Total**|
|---|---|---|---|
||**unrestrictedfunds**|**funds**|**2020**|
||**£'000**|**£'000**|**£'000**|
|Tangiblefixedassets|264,190|988|265,178|
|Netcurrent(liabilities)/assets|(4,440)|6,637|2,197|
|Definedbenefitschemepensionliability|(19,724)|�|(19,724)|
||240,026|7,625|247,651|
## **10�Restricted�funds**
The�capital�and�income�funds�of�the�Charity�include�restricted�funds�comprising�the�following�unexpended�balances�of� donations�held�on�trust�to�be�applied�for�specific�purposes.
|FastOfferingfund
Missionarysupportfund
BookofMormonfund
Templeconstructionfund
Humanitarianaidfund
Perpetualeducationfund|**Balance**
**Incoming**
**Balance**
**1Jan2020**
**resources**
**Transfers**
**Expenditure**
**31Dec2020**
**£'000**
**£'000**
**£'000**
**£'000**
**£'000**
767
1,459
�
(1,358)
868
�
886
6,283
(7,169)
�
345
27
�
�
372
739
76
�
�
815
4,252
506
�
(186)
4,572
931
67
�
�
998|
|---|---|
||7,034
3,021
6,283
(8,713)
7,625|
## **Fast�offering�fund**
These�funds�are�contributed�by�members�of�The�Church�to�be�used�in�the�relief�of�the�poor�and�needy.��During�the�year� £1,358,000�(2019:�£1,482,000)�was�spent�for�the�relief�of�the�poor�and�needy�in�the�United�Kingdom.
## **Missionary�support�fund**
The�missionary�support�fund�represents�donations�from�members�in�the�United�Kingdom�towards�the�costs�of�The�Church's� worldwide�missionary�fund�programme�which�is�co�ordinated�and�administered�by�the�parent�company,�The�Church�of�Jesus� Christ�of�Latter�day�Saints.�Funds�authorised�for�specified�missionaries�are�released�evenly�over�their�mission�term�of�either� 18�months�or�two�years.�Missionary�activities�are�supported�by�additional�amounts�transferred�from�unrestricted�funds.
## **Book�of�Mormon�fund**
These�funds�are�donated�by�the�members�towards�the�production�and�distribution�costs�of�'The�Book�of�Mormon���Another� Testament�of�Jesus�Christ'.�This�book�is�printed�by�The�Church�of�Jesus�Christ�of�Latter�day�Saints.�
## **Temple�construction�fund**
These�funds�are�donated�by�the�members�towards�the�cost�of�constructing�temples�by�The�Church�of�Jesus�Christ�of�Latter�day Saints�in�any�country�throughout�the�world.�
## **Humanitarian�aid�fund**
These�funds�are�donated�by�the�members�to�help�fund�the�programme�of�humanitarian�aid�approved�by�The�Church�of�Jesus� Christ�of�Latter�day�Saints.�
## **Perpetual�education�fund**
These�funds�are�donated�by�the�members�to�help�fund�the�programme�of�perpetual�education�approved�by�The�Church�of�Jesu Christ�of�Latter�day�Saints.�
41
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**11Tangiblefixedassets�Group**|**Assetsinthe**|||||
|---|---|---|---|---|---|
||**courseof**|**Landand**|**Plantand**|**Motor**||
||**construction**|**Buildings**|**Equipment**|**Vehicles**|**Total**|
||**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|
|**Cost:**||||||
|At1January2020|4,250|398,017|486|3,354|406,107|
|Transfers|(4,904)|4,904|�|�|�|
|Additions|2,727|885|5|�|3,617|
|Disposals|(61)|(2,404)|(11)|(255)|(2,731)|
|Impairment|�|(1,840)|�|�|(1,840)|
|At31December2020|2,012|399,562|480|3,099|405,153|
|**Depreciation:**||||||
|At1January2020|�|132,196|192|2,009|134,397|
|ChargeforYear|�|7,309|114|291|7,714|
|Disposals|�|(928)|(3)|(217)|(1,148)|
|At31December2020|�|138,577|303|2,083|140,963|
|**Netbookvalue:**||||||
|At31December2020|2,012|260,985|177|1,016|264,190|
|At31December2019|4,250|265,821|294|1,345|271,710|
|IncludedinLandandBuildingsislandwithavalueof£39.9m(2019:£41.7m),which|||isnotdepreciated.|||
|Animpairmentof£1,840,000hasbeenchargedtoreducethevalueof||landheldbyOHLtoitsanticipatedrealisablevalue.||||
|**Tangiblefixedassets�Charity**|**Assetsinthe**|||||
|---|---|---|---|---|---|
||**courseof**|**Landand**|**Plantand**|**Motor**||
||**construction**|**Buildings**|**Equipment**|**Vehicles**|**Total**|
||**£'000**|**£'000**|**£'000**|**£'000**|**£'000**|
|**Cost:**||||||
|At1January2020|4,250|388,077|486|3,354|396,167|
|Transfers|(4,904)|4,904|�|�|�|
|Additions|2,727|885|5|�|3,617|
|Disposals|(61)|(2,404)|(11)|(255)|(2,731)|
|At31December2020|2,012|391,462|480|3,099|397,053|
|**Depreciation:**||||||
|At1January2020|�|132,196|192|2,009|134,397|
|ChargeforYear|�|7,309|114|291|7,714|
|Disposals|�|(928)|(3)|(217)|(1,148)|
|At31December2020|�|138,577|303|2,083|140,963|
|**Netbookvalue:**||||||
|At31December2020|2,012|252,885|177|1,016|256,090|
|At31December2019|4,250|255,881|294|1,345|261,770|
|IncludedinLandandBuildingsislandwith|avalueof£31.8m(2019:£31.6m),which||isnotdepreciated.|||
42
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**12Stocks**
Finishedgoodsandgoodsforresale
**13Debtors**
Duewithinoneyear
Depositsandadvances
Unsecuredloannotes
Lessprovisionforimpairmentofloannotes
Otherdebtors
Prepaymentsandaccruedincome|**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
160
103
160
103|
|---|---|
||**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
399
487
399
487
�
�
12,740
12,240
�
�
(4,640)
�
36
502
123
594
1,638
3,406
1,638
3,406|
||2,073
4,395
10,260
16,727|
Unsecured�loan�notes�were�received�from�the�Charity�by�its�wholly�owned�subsidiary�OHL.�These�are�interest�bearing�at� 12�month�LIBOR�plus�2%�rounded�down�to�the�nearest�quarter�percent�(2020:�2.75%)�and�are�redeemable�on�the�earlier�of� (i) completion�of�the�sale�of�freehold�property,�owned�by�OHL,�to�the�Charity�or�a�third�party�and�(ii)�31�December�2022.
A�provision�for�impairment�of�the�OHL�loan�notes�was�made�to�reduce�the�receivable�to�equal�the�value�of�OHL's�asset,� being�the�amount�expected�to�be�available�for�settlement�of�the�loans�as�at�31�December�2020.
|**14Investments**
GroupandCharity
DeseretU.K.TrustcoUnlimited|**2020**
**2019**
**£'000**
**£'000**
1
1|
|---|---|
||1
1|
The�trustees�consider�the�value�of�the�investments�to�be�supported�by�the�company's��underlying�assets.
The�Charity�also�holds�one�£1�ordinary�share�in�its�wholly�owned�trading�subsidiary�OHL�(company�number�09795165)�which� was�incorporated�in�the�United�Kingdom�on�25�September�2015.��This�is�the�only�share�allotted,�called�up�and�fully�paid.�
OHL�recorded�a�loss�of�£2,354,000�for�the�year�ended�31�December�2020�(2019:�£880,000).
|**15Creditors:Amountsfallingduewithinoneyear**
Othertaxationandsocialsecuritycosts
Othercreditors
Deferredincome
Othercreditorsisfurtheranalysedasfollows
AmountsowedtoParentCompany(CHC)
Tradeandotheraccruedliabilities|**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
189
270
198
278
2,868
2,890
2,847
2,870
395
380
395
380|
|---|---|
||3,452
3,540
3,440
3,528|
||**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
�
326
�
326
2,867
2,564
2,846
2,544|
||2,867
2,890
2,846
2,870|
43
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**15Creditors:Amountsfallingduewithinoneyear**(continued)|||**2020**|**2019**|
|---|---|---|---|---|
||||**£'000**|**£'000**|
|DeferredincomeforgroupandCharityisfurtheranalysedasfollows:|||||
|At1January|||380|448|
|Utilisedinyear|||(380)|(448)|
|Accruedduringtheyear|||395|380|
|At31December|||395|380|
|**16Calledupsharecapital**|||**2020**|**2019**|
||||**£'000**|**£'000**|
|GroupandCharity|||||
|Authorised:|||||
|25millionordinarysharesof£1each|||25,000|25,000|
|Allotted,issuedandfullypaid:|||||
|10millionordinarysharesof£1each|||10,000|10,000|
|Eachordinarysharecarriesequalvotingrights.|||||
|**17Reconciliationofmovementsintotalgroupfunds**|||**2020**|**2019**|
||||**£'000**|**£'000**|
|Net(deficit)infundsfortheyear|||(8,307)|(6,995)|
|Actuarial(loss)/gainonpensionscheme(note23)|||(2,277)|(6,198)|
|Netchangeintotalgroup'sfunds|||(10,584)|(13,193)|
|Openinggroup'sfunds|||258,235|271,428|
|Closinggroup'sfunds|||247,651|258,235|
|**18Reconciliationofnetmovementinfundstonetcashflow**|||**Group**|**Group**|
|**fromoperatingactivities**|||**2020**|**2019**|
||||**£'000**|**£'000**|
|Netgroupexpenditure|||(8,307)|(6,995)|
|Exceptionalitem�impairment|||1,840|�|
|Depreciationcharge|||7,714|7,809|
|(Surplus)/deficitondisposaloffixedassets|||53|(2,162)|
|Pensioncostschargedagainstoperatingprofit|||2,041|1,665|
|Cashcontributionstopensionscheme|||(3,328)|(2,574)|
|Netinterestonpensionliabilities|||327|327|
|Decrease/(increase)indebtors|||2,322|875|
|Increase/(decrease)increditors|||(88)|817|
|Non�operatingcostscreditors|||(49)|(6)|
|(Increase)/decreaseinstock|||(57)|(40)|
|Netcashusedfromoperatingactivities|||2,468|(284)|
|**19Capitalcommitments**|**Group**|**Group**|**Charity**|**Charity**|
||**2020**|**2019**|**2020**|**2019**|
||**£'000**|**£'000**|**£'000**|**£'000**|
|CapitalexpenditureauthorisedbytheCharity'strustees|||||
|andOHL'sdirectorandcontractedfor|385|772|385|772|
44
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
**Notes�to�the�financial�statements�(continued) for�the�year�ended�31�December�2020**
## **20�Related�party�transactions�and�ultimate�parent�company**
The�Charity�is�owned�solely�by�The�Church�of�Jesus�Christ�of�Latter�day�Saints�(the�parent�company�and�controlling�party),�a� company�incorporated�in�the�state�of�Utah,�United�States�of�America.�Assurances�of�continued�financial�support�have�been� received�from�The�Church�of�Jesus�Christ�of�Latter�day�Saints.
Total�grant�income�received�from�the�parent�company�in�2020�was�£4,801,000�(2019:�£105,428,000).
The�inter�company�balance�of�the�Charity�with�its�sister�charity,�The�Irish�Association�of�The�Church�of�Jesus�Christ�of�Latter�da Saints�Company�Limited�by�Guarantee,�as�at�31�December�2020�was�nil�(2019:�debtor�of�£12,000).
The�Charity�has�the�use�of�2,033�square�meters�of�space�on�the�site�of�the�Paris�Temple�in�Le�Chesnay,�France�which�is�owned�b The�French�Association�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints.��The�facilities�are�provided�free�of�charge.�The� estimated�market�value�of�this�arrangement�is�£400,000�per�annum.
During�the�year,�the�company�acted�as�the�agent�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints�in�the�transfer�of�funds�to�a from�other�Church�entities�throughout�the�world.�Balances�arising�from�those�transactions�are�dealt�with�as�entries�on�behalf�o The�Church�of�Jesus�Christ�of�Latter�day�Saints.
During�the�year�a�further�£500,000�was�advanced�to�OHL�to�increase�the�unsecured�loan�facility�to�£12.74m�(2019:�£12.24m)� granted�by�the�Charity�to�OHL�to�fund�OHL's�operations.�The�loan�facility�and�drawdowns�thereof�are�deemed�to�occur�at�arm's length.�A�provision�for�impairment�of�the�OHL�loan�notes�was�made�to�reduce�the�receivable�to�equal�the�value�of�OHL's�asset, being�the�amount�expected�to�be�available�for�settlement�of�the�loans�as�at�31�December�2020.
During�2019�the�Charity�had�transactions�with�a�new�charity�Covent�Garden�IP�Limited�(“CGIP”).��CGIP�is�owned�by�Property� Reserve�Inc,�a�Utah�non�profit�corporation�(“PRI”).�One�of�the�trustees�and�officers�of�PRI�is�also�an�authorised�agent�of�the parent�company�consequently�CGIP�is�treated�as�a�related�party�in�this�report�and�financial�statements.�On�31�December�2019 the�Charity�made�a�donation�to�CGIP�of�£103,289,000�comprising�the�investment�property�Alder�Castle�and�all�assets�and� liabilities�associated�with�the�related�investment�activities.��
## **21�Commitments�under�non�cancellable�operating�leases**
At�31�December�2020,�the�Charity�had�future�minimum�rentals�payable�under�non�cancellable�operating�leases�for�the�lease�of buildings�used�for�worship�purposes�and�also�as�housing�for�missionaries.
|Thesearesetoutbelow:|**2020**|**2019**|
|---|---|---|
||**£'000**|**£'000**|
|Lessthanoneyear|1,360|1,561|
|Twotofiveyears|1,208|1,319|
|Morethanfiveyears|619|846|
OHL�has�not�entered�into�non�cancellable�operating�lease�arrangements.�
45
**����������������������������������������������������������**
## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
**Notes�to�the�financial�statements�(continued) for�the�year�ended�31�December�2020**
|**22Financialinstruments**
Financialassetsmeasuredatamortisedcost:
Loannotes
Lessprovisionforimpairmentofloannotes
Otherdebtors
Financialliabilitiesmeasuredatamortisedcost:
Tradeandothercreditors
AmountsowedtoParentCompany|**Group**
**Group**
**Charity**
**Charity**
**2020**
**2019**
**2020**
**2019**
**£'000**
**£'000**
**£'000**
**£'000**
�
�
12,740
12,240
�
�
(4,640)
�
435
989
522
1,081|
|---|---|
||435
989
8,622
13,321|
||(2,867)
(2,564)
(2,846)
(2,544)
�
(326)
�
(326)|
||(2,867)
(2,890)
(2,846)
(2,870)|
## **23�Pension�and�other�post�employment�commitments**
The�Church�of�Jesus�Christ�of�Latter�day�Saints�is�the�sponsoring�employer�of�a�funded�defined�benefit�pension�scheme�in�the�U which�provides�retirement�benefits�based�on�members'�salary�when�leaving�employment.�The�scheme�was�closed�to�new� entrants�on�31�December�2012.
The�assets�of�the�Plan�are�held�in�a�separately�administered�fund�and�the�Plan�is�administered�by�a�trustee�body�(independent� of�The�Church�of�Jesus�Christ�of�Latter�day�Saints)�who�are�responsible�for�ensuring�that�the�Plan�is�sufficiently�funded�to�meet current�and�future�obligations.�The�liabilities�set�out�in�this�note�have�been�calculated�based�on�the�results�of�the�full�Scheme� Funding�Assessment�as�at�31�December�2019,�updated�to�31�December�2020,�allowing�for�additional�benefit�accrual�and� benefits�paid.�The�present�value�of�the�defined�benefit�obligation�is�measured�using�the�projected�unit�credit�method.
The�Church�of�Jesus�Christ�of�Latter�day�Saints�has�agreed�a�funding�plan�with�the�trustee�body,�whereby�ordinary�contribution are�made�into�the�Plan�based�on�a�percentage�of�active�employees'�salary.�Additional�contributions�have�been�agreed�with�the trustee�to�reduce�any�funding�deficit�where�necessary.�The�projected�pension�expense�for�the�year�ending�31�December�2021� is�expected�to�be�approximately�£2,081,000.
The�disclosures�set�out�below�are�based�on�calculations�carried�out�as�at�31�December�2020�by�an�independent�qualified�actua
|**Principalassumptions**|**At31December2020**|**At31December2019**|
|---|---|---|
||**perannum**|**perannum**|
|Discountrate|1.25%|1.95%|
|Aggregatelong�termexpectedrateofreturnonassets(netofexpenses)|1.25%|1.95%|
|RetailPricesIndex(RPI)Inflation|3.05%|3.15%|
|ConsumerPricesIndex(CPI)Inflation|2.30%|2.15%|
|Futureincreasesindeferredpensions|2.30%|2.15%|
|Rateofincreaseinsalaries|2.30%|3.65%|
|Rateofincreasetopensionsinpayment:|||
|LPI(max5%)basedonRPI|3.00%|3.00%|
|LPI(max3%)basedonRPI|2.45%|2.40%|
|LPI(max2.5%)basedonRPI|2.15%|2.10%|
46
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**23Pensionandotherpost�employmentcommitments**(continued)|||
|---|---|---|
|**Principalassumptions**(continued)|**At31December2020**|**At31December2019**|
||**perannum**|**perannum**|
|Mortalityassumptions(beforeandafterretirement)|95%ofS3PxA|95%ofS2PxA|
||CMI2019withalongterm|CMI2018withalongterm|
||improvementrateof1.25%pa|improvementrateof1.25%pa|
||andinitialadditionof0.5%pa|andinitialadditionof0.5%pa|
|Cashcommutation|80%HMRCmaximumoncurrentterms||
|Futurelifeexpectancy:|||
|Maleaged65atbalancesheetdate|22.7|22.5|
|Maleachievingage65,20yearsafterbalancesheetdate|24.0|23.8|
|Femaleaged65atbalancesheetdate|24.9|24.3|
|Femaleachievingage65,20yearsafterbalancesheetdate|26.4|25.9|
The�financial�assumptions�shown�are�illustrative�single�equivalent�rates�that�lead�to�the�same�value�being�placed�on�the�liabilit as�that�obtained�when�using�whole�curves.�The�single�equivalent�CPI�assumption�shown�is�based�on�an�average�CPI�wedge� of�0.75%�pa�across�all�durations�(i.e.�both�before�and�after�2030).
## **Asset�breakdown**
The�major�categories�of�scheme�assets�as�a�percentage�of�total�scheme�assets�are
||**At31December2020**|**At31December2019**|
|---|---|---|
|Diversifiedgrowthfunds|63.0%|63.8%|
|Liabilitydriveninvestment|36.0%|0.0%|
|Gilts|0.0%|19.7%|
|CorporateBonds|0.0%|15.8%|
|Insuredpensions|0.1%|0.2%|
|Netcurrentassets|0.9%|0.5%|
|Cash|0.0%|0.0%|
||100.0%|100.0%|
The�pension�scheme�has�not�invested�in�any�of�The�Church�of�Jesus�Christ�of�Latter�day�Saints'�own�financial�instruments,�nor�i properties�or�other�assets�used�by�The�Church�of�Jesus�Christ�of�Latter�day�Saints.�The�assets�are�all�quoted�in�an�active�market with�the�exception�of�the�insured�pensions.
|**Netdefinedbenefitliability**|**At31December2020**|**At31December2019**|
|---|---|---|
||**£000**|**£000**|
|FairvalueofSchemeassets|75,202|68,229|
|Presentvalueofdefinedbenefitobligation|94,926|86,636|
|Definedbenefitliabilityrecognisedinbalancesheet|19,724|18,407|
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## **THE�CHURCH�OF�JESUS�CHRIST�OF�LATTER�DAY�SAINTS�(GREAT�BRITAIN)**
## **Notes�to�the�financial�statements�(continued)**
**for�the�year�ended�31�December�2020**
|**23Pensionandotherpost�employmentcommitments**(continued)|||
|---|---|---|
|**TotalexpenserecognisedinSOFA**|**At31December2020**|**At31December2019**|
||**£000**|**£000**|
|Currentservicecost|1,795|1,486|
|Administrationexpenses|164|179|
|Pastservicecostsincludingcurtailments|82|�|
|Effectofsettlements|�|�|
|Recognisedinarrivingatoperatingprofit|2,041|1,665|
|Netinterestonthenetdefinedbenefitliability|327|327|
|TotalrecognisedinSOFA|2,368|1,992|
|**Totalamountstakentootherrecognisedgains/(losses)**|**At31December2020**|**At31December2019**|
||**£000**|**£000**|
|Actualreturnonschemeassets�gains|5,875|6,339|
|Lessamountsincludedinnetinterestonthenetdefinedbenefitliability|(1,341)|(1,772)|
|Remeasurement�gains�returnonschemeassets|||
|excludinginterestincome|4,534|4,567|
|Remeasurementgains/losses�actuarial�(losses)|(6,811)|(10,765)|
|Remeasurement(loss)recognisedinotherrecognised(losses)/gains|(2,277)|(6,198)|
|**Changesinthepresentvalueofthedefinedbenefitobligation**|||
||**At31December2020**|**At31December2019**|
||**£000**|**£000**|
|Presentvalueofdefinedbenefitobligationatbeginningofperiod|86,636|75,266|
|Benefitspaid|(2,460)|(3,399)|
|Currentservicecost|1,795|1,486|
|Administrationcosts|164|179|
|Interestcost|1,668|2,099|
|Remeasurementgains/losses�actuarial�losses/(gains)|6,811|10,765|
|Employeecontributions|230|240|
|Pastservicecostsincludingcurtailments|82|�|
|Presentvalueofdefinedbenefitobligationatendofperiod|94,926|86,636|
|**Changesinthefairvalueofassets**|||
||**At31December2020**|**At31December2019**|
||**£000**|**£000**|
|FairvalueofSchemeassetsatbeginningofperiod|68,229|62,475|
|Interestincome|1,341|1,772|
|Remeasurementgainsand(losses)|||
|�returnonschemeassetsexcludinginterestincome|4,534|4,567|
|Contributionsbyemployer|3,328|2,574|
|Employeecontributions|230|240|
|Benefitspaidincludingexpenses|(2,460)|(3,399)|
|FairvalueofSchemeassetsatendofperiod|75,202|68,229|
48