2024-12-31-accounts

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 2024 Company number: 00699764 Charity number: 242451 Charity number (OSCR): SC045978

THE CHURCH OF JESUS CHRIST OF LArrER-DAY SAINTS (GREAT BRITAIN) Index to Annual report and financial statements Page Report of the trustees 2-19 Independent auditorfs report 20-24 Consolidated statement of financial activities 25 Charity statement of financial activities 26 Consolidated balance sheet 27 Con501idated statement of cash flows 28 Notes to the financial statement 29-41

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 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) I"ChariV'I for the year ended 31 December 2024. Legal and administrative details Charity numbers: Charity Commission: 242451 OSCR: SC045978 Company number.. 00699764 Principal office and registered office- Building 3a. Suite 100 Glory Park Avenue. Wooburn Green, High Wycombe, HPIO ODF Auditors: Kreston Reeves LLP Chartered Accountants and Statutory Auditor 37 St Margaret's Street. Canterbury. Ctl 2TU Bankers: HSBC UK Bank plc 34 Poplar Road. Solihull. West Midlands. B913AF Citibank CitiGroup Centre. 33 Canada Square. London, E14 5LB Zions Bank PO Box 30709, Salt Lake City, Utah 84130-0709, USA Solicitors- Devonshires 30 Finsbury Circus. London, EC2M 7DT Daniel Clifford Law LLP 76 Caledonian Road. London. Nl 9DN Direttors, 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: Christian Ottiker Paul Hansen David Robertson None of the trustees have qualifying third-party indemnity insurance. Area Controller.. Europe North Area Controller Richard Smith

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 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 Itru5tees} are to be appointed by the shareholder The Church of Jesus Christ of Latter-day Saints l-CHC-l. 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 {trusteesl. 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 deci5ion-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 I"Church"I, 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, Area Presidencies are assigned to administer the day-to-day affairs of the Church on behalf of the First Presidency. The United Kingdom is part of the Europe North Area and the Europe North Area Presidency has provided ecclesiastical direction and oversees the Church's lay ministry in the area. 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 and their delegates annuallv prior to them being submitted to Church headquarters for approval. The Charity also administers operations in France through an officially registered branch.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 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 yearfs financial performance and achievements as outlined in annual reports submitted by department heads. A trustee representative participates in the setting of budgets for the following year, the monitoring of which is delegated to the Area Controller. In addition, the trustee representative is 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= o 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. o 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. o The Charity utilises regular'woice 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 email facilities available to enable more effective communication and training. This helps to ensure that employees receive systematic updates on matters concerning them as employees. o 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 benef its. On training and career development issues, there is no distinction made between disabled and non- disabled employees. The same opportunitie5 are available to all staff, irrespective of disability. The key emphasis is on the technical ability of each employee.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 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 owns 100% of the £1 ordinary share capital of Oliver House Limited I'OHL'I, (company number 097951651, a private company limited by shares. The principal activity of OHL is construction of real estate. The trustees deemed it properto 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 disc105ure notes. Objectives and activities Area Plan ond Aims The Europe North Area Focus consists of the following priorities: We desire all to know Jesus Christ o What needs to be done in your organisation {stake. ward. quorum. presidency, class, family, etc.) to help people know Jesus Christ? o What needs to be done in your organisation to help others receive their next ordinance? o What needs to be done in your organisation to help the rising generation (Primary, Youth, Young Adults, Missionaries) know Jesus Christ? Local church leaders are guided to develop steps they will take to address the above questions and are encouraged to consider specific individuals who would benefit from their attention. Individuals and families are encouraged to consider how they can contribute to these efforts in their personal lives. The Charity does not prescribe how individuals may contribute to goals within these 3 priorities; however, opportunities may include visiting and ministering to others, sharing online Church messages with family and friends, being fully engaged in the 'Come Follow Me, scripture study programme. extending support to new and returning members. and accepting service opportunities with the rising generation. The Charity has the overall aim of assisting the Church to fulfil these priorities, which grow and fortify its membership. and to provide facilities for them. It also reaches Out, works with. and provides service 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: o 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.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Objectives and artivities (continued) The Charity achieves its objective and supports the Europe North Area Focus in the following ways- Provision offacilitie5for religiou5 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 closely reviews the utilisation of its properties to utilise existing meetinghouse space to capacity. Assets identified as excess to need are prepared for listing and sale as appropriate. When new space is required. the Charity works within the Church's guidelines to provide dignified. safe and affordable meetinghouses. The Charity benefits from a Meetinghouse Facilities Department and also engages external contractors, architects and other consultants directly to achieve this goal. Temples are sacred buildings where worthy members are taught about the central role of Christ in God's plan of salvation and our personal relationship with God. In temples. members of the Church make covenants or promises where we enter a relationship with God to live a virtuous and faithful life. They also participate in ordinances on behalf of their deceased ancestors. These facilities located in the United Kingdom are maintained by the Charity. Religiou5 education Worship Services are held each Sunday in meetinghouses where member5 and friends of the Church 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 including week-day seminary classes for 12- to 17-year-olds and weekly Institute of Religion classes for those aged 18 or over. The smallest congregation in the Church is a Branch. Larger congregations are called Wards. 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 position5. 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. Religious materials The Charity supplies religious materials to members of the Church and others to help them in their Church work and to deepen their conversion to Jesus Christ. Many materials are provided free of charge. The Church's United Kingdom and worldwide website www.churchofjesuschrist.org provides access to a large range of religious materials including the 'Come Follow Me, scripture study programme, magazines and other religious training materials. These materials are available to all.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Objectives and artivities (continued) Missionary work We have the sacred responsibility to share the power and peace of Jesus Christ with all who will listen. The light of Jesus Christ continues to bring great benefit to the world. Members of the Church are encouraged to demonstrate Christ-like love to others. This may provide natural opportunities for members to share the gospel and invite friends and neighbours to see and feel the light of Jesus Christ. Full-time missionaries support these efforts. Church members may prepare spiritually. physically. and emotionally to serve as full-time missionaries- o Young teaching mi5sionarie5' purpose is to bring people to Jesus Christ. They serve away from home for 18-24 months. Single men ages 18-25 and single women ages 19-29 can serve. o Young service missionaries, purpose is to serve God and His children in their local communities while living at home. Assignments are tailored to the needs of the applicant and the needs of the area. Single men ages 18-25 serve for 6-24 months. and single women ages 19-29 serve for 6- 18 months. o Senior missionaries may be engaged in a variety of activities including finding people interested in learning about the gospel of Jesus Christ,. serving in additional assignments supporting local church leaders and members; overseeing humanitarian efforts,. and supporting administrative functions. Married couples and single women over the age of 40 can serve for 6-23 months away from home. o Senior service missionaries live at home and serve in their local communities. Men and women ages 26 and older. married or single. are eligible to serve. Their assignment will be suited to their individual needs and to the needs of their area. The Charity assists in the funding of missionary attivities in the United Kingdom and globally. Family history Family history is discovering and learning more about our family members and gathering and preserving information about them. The Church provides a free service at www.familysearch.org. This worldwide service provides the tools. services. and technology to help all people discover, gather, and connect their families-past, present, and future. The Charity operates 126 Familysearch centres in the UK. mainly located within church meetinghouses, where anyone can access genealogical records and receive personal assistance with their family history. Familysearch centres are free and open to the public and staffed by knowledgeable volunteers. Each facility offers both novices and experienced family history enthusiasts the tools and resources to learn about their ancestors. These centres also provide free access to subscription genealogical websites. The Charity also works to increase the quantity and scope of family history records including searchable databases and images of original records through records preservation and filming. volunteer indexing and family history research.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Objectives and artivities (continued) Public Affair5 The Charit¢s Church Communication department helps people know Jesus Christ by advocating and supporting Christianity in action. through community outreach initiatives. In this process, local members and friends of the Church are engaged and can experience the spiritual blessings of the Gospel of Jesus Christ. Through its communications the Charity is committed to pointing to the core experience of helping each of God's children feel His love through Jesus Christ with the aims of inviting all to know Jesus Christ, with particular emphasis on strengthening the Rising Generation. fostering the spirit of service in our communities and influencing the narrative so the Church and its members are perceived accurately. 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. Promotion of self-relionce 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 Church members become self-reliant. they are also better able to serve and care for others. The Charity supports the work its congregational leaders undertake as they care for those in need through ministering. providing for temporal needs and building self-reliance. This support is organised though the Welfare and Self-Reliance {WSRI department which employs permanent staff and also engages specifically assigned full-time volunteers. Instruction, consultation and training is provided to leaders, both virtually and face-to-face, regarding the tools and resources that are available to assist their efforts to care for those in need. Public benefit The Trustees are clear on the public benefit as published by the Charity Commission in exercising their powers and duties, including the supplementary public benefit guidance for charities whose aims include advancing religion. Specific training. provided by local counsel, will take place at the next Annual General Meeting.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Achievements and performance Helping the Rising Generation to know Jesus Christ During 2024 the Charity hosted 4 For the Strength of Youth I"FSY-I sessions in the UK. FSY is a 5-day event that includes activities. devotionals. and classes for youth between 14 and 18 years old designed to help them strengthen their faith in Jesus Christ and feel joy and belonging as they live the Gospel. In total, the events were attended by 1,834 youth and supported by a large team of young adults providing leadership. care and mentoring. Membership Church membership in the United Kingdom stood at 186.418 at 31 December 202412023.. 186,3501. In Scotland alone, total membership amounted to 14,083 at 31 December 202412023: 14,4281. Provision offacilitiesfor religious worship At the year-end, in the United Kingdom, there were 41 Stakes comprising 259 Wards and 44 Branches12023'. 41 Stakes, 265 Wards, 42 Branches}. The change to Stake and Ward numbers reflected an initiative to create larger units in areas where geographical proximity would allow it. In Scotland alone, there were 5 Stakes comprising 24 Wards and 11 Branches12023- 5 Stakes, 25 Wards, 11 Branches). At the year-end, the Charity owned 26512023.. 266) meetinghouses that were being utilised for the Wards and Branches. During 2024. the Charity leased or rented 19 premises12023: 211 including 4 in Scotland {2023: 4) to house Wards and Branches that do not yet have their own meetinghouse. In 2024. no sites were acquired for development into new meetinghouses12023: None}. Two meetinghouses were disposed in 2024 {2023- None) and some sites have been identified for future sale. In 2024 the following building-related costs were incurred- 31 December 2024 £12.375,000 2,186,000 31 December 2023 £14,064,000 2,216,000 Meetinghouse operational and maintenance costs Total operational square feet Meetinghouse replacement and improvement IR&I) expenditure Number of meetinghouse R&1 projects £5.309.000 114 £4.152,000 149 Operational costs include maintenance. repairs. cleanin& utilities, rent and administration expenses.

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Achievements and performance (continued) Religiou5 education Over the past year, there has been a steady and encouraging growth in the number of Young Adults attending Institute, reflecting increased interest and engagement in this important group. To better support the evolving needs of Young Adults. we are continually improving Institute courses. These classes are designed to be relevant, spiritually upliftin& and focused on helping students grow closer to Jesus Christ. Currently, about 50% of eligible youth are enrolled in Seminary. This Strong participation shows real progress and a continued commitment from both students and their families. In 2024, Life Preparation Lessons were introduced to Seminary students as a new initiative to support their spiritual and personal development. The program has been well received, with positive feedback from both students and teachers. These lessons are equipping youth with practical, gospel- centred tools to help them navigate real-life challenges with faith and confidence. Missionary work During 2024 there were 1,347 convert baptisms in the United Kingdom of which 111 were recorded in Scotland. The Charity continues to asSISt with the funding of missionary programmes and operates 6 missions in the United Kingdom namely Birmingham, Bristol, Leeds, London, Manchester and Scotland/lreland. The Scotland/lreland Mission covers Scotland. Northern Ireland and Ireland. The Charity also operates a missionary training centre. Each mission has a financial secretary to administer the financial matters of that mission. Administrative support is also provided from an administrative office located in Frankfurt, Germany and from the Charitvs office in High Wycombe. Administrative expenses relating to the missionary programme increased to £14,460,000 in 2024 from £IO.808,000 in 2023. The increase is primarily attributable to a higher number of missionaries engaged during the year, together with the general rise in associated costs. Family history The charity operates 128 Familysearch Centres. These research facilities are used extensively by members of the public as well as Church members. Achievements during 2024 included: 9,938 Church members in the United Kingdom submitted at least one name to the Temple - the highest number of submitters on record. 4,521 youth submitted names to the Temple - also a record high for youth participation. 30 million+ names were added to the Familysearch Family Tree for the United Kingdom. io

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Achievements and performance (continued) Familysearch launched a Trunk Building pilot. resulting in 2,000 submittable names being added to the trees of Church members in the United Kingdom. 27.5 million+ searchable record5 were added to United Kingdom historical collections. Welfare/Self-Relionce fW5RJ Services Key Achievements in 2024 Expanded Senior Service Missionaries= Increased to six missionaries assigned to Family Service5, enhancing 5UPPOrt in neurodiversity, addirtion recovery, and healing from sexual abuse. Humanitarian Impact.. Supported 20 projetts in partnership with local and national charities. addressing food security, aiding vulnerable populations, and promoting the wellbeing of women and children. o Member Service Opportunities= 70% of projects originated from stake Community Outreach requests, enabling member participation and benefiting over 10,000 individuals. Collaboration & Campaigns: Partnered with the Communications Department on Light the World initiatives, including securing nine British charities to benefit from the Giving Machine campaign. Work in the Community In 2024, the United Kingdom advanced its communication and outreach through initiatives that inspired faith, strengthened communities, and increased public engagement. Efforts ranged from an Easter campaign and an international leadership event to a humanitarian partnership with a major UK charity. The year also featured a Christmas projection event in London. the launch of Giving Machines in Birmingham, London, and Manchester. Strategic Report- Financial Review . Summary Each year the trustee representative carries out a review of the departmental performance of the Charity, reviewing the yearfs achievements and approved budgets. Excluding the exceptional item. expenditure showed a 19% increase from £68,631,000 in 2023 to £81,483,000 in 2024. The missionary force grew in number with related increases in expenditure. The continued establishment of the Europe North Area Office has led to increased staff and facilities costs, the establishment began in April 2022. Overall. costs were maintained within budget. li

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Financial Review (continued) The provision for impairment in the value of the Oliver House property was increased by £2,810.000 to £7.100,000. The property valuation is based on the trustees, estimate of anticipated realisable value with reference to a valuation undertaken in January 2025. Incoming resources increased to £86,677,00012023'. £65,458,000). Member donations increased to £42,918.00012023'. £40.634.0001. Donations from related parties increased to £42,012,00012023: £23.667.0001 comprising funding from CHC provided for general working capital needs. Incoming resources exceeded resources expended for the year by £2.384.000, and after accounting for an actuarial gain. the increase in funds was £6.881.000 for the year. The Charity's wholly owned trading subsidiary, OHL, continues to make plans to dispose of the property due to an inability to gain planning approval to develop the site for its intended use. 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 Charitws objective is to maintain high liquidity while ensuring maximum security and achieving the highest possible return. Reserves policy Total charity funds held at 31 December 2024 were £239.284.000. The free reserves of the Charity, as calculated by the unrestricted reserves less the fixed asset value, are negative at £4,313,000 12023.. negative £3,440.0001. This typically arises because of a policy of active cash management which strives to maintain the minimum bank balance necessary to fund attivities. 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 reserve5, established by the trustees, is a maximum of £2,000,000 being the equivalent of 12 months average net charitable expenditure. Due to the proven availability of funding from CHC, it is not felt essential to ensure a minimum level of reserves is consistently maintained over the short-term. Reserve levels will naturally fluctuate depending on whether additional funds are required to fund the implementation of Church priorities. or the charity has existing cash reserves to do so. These reserves can be utilised to meet those expanding priorities, such as temple construction. Strategic Report- Future Plans Helping the Rising Generation to knowjesus Christ Four FSY events were held in 2024 and six in 2025, with plans to construct a dedicated facility for these events. The events will continue to be held annually with leadership counselling on which events to hold each year. Events are also hosted for Young Adults and will involve those of the extended age group, with members up to 35 years of age now being included in this category. 12

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Future Plans (continued) Provision off(7cilitie5for religious worship Plans continue for the construction of the third announced temple for the UK. which will be in Birmingham. In April 2024, President Russell M. Nelson also announced plans for a temple to be constructed in Edinburgh, which will be the country's fourth temple. 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 construttion. Religious materials The Charity will continue to supply religious materials to members and others in a simple and affordable way. Religious education The Charity continues to create a plan to reach more youth and young adults that includes active participation in gathering places. collaborating with ecclesiastical leadership, and inviting friends of other faiths to participate. Missionary work Adequate budgetary resources will be allocated to ensure and sustain the Church's continued growth. Family history Over the next year, Family History will focus on targeted initiatives to expand engagement and improve access to genealogical resources. Key objectives include. o Increase total submitters to 11,000. Increase youth submitters to 5,000, f05tering stronger involvement from the rising generation. o Add 20 million names to the Family Tree App, strengthening the global genealogical network. o Add 20.000 submittable names to provide more opportunities for participant contributions. Add 20 million searchable records to historical collections. enhancing research capabilities for all users. 13

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Strategic Report- Future Plans (continued) Welfare/Self-Reliance Seniices {WSR) Virtual Employment Resource Centre- WSRS continues to develop nationwide online platforms to support members across Great Britain in achieving their career goals. The centre will offer accessible resources, personalised guidance, and practical tools to help members secure meaningful employment and advance within their chosen professions. Humanitarian Collaborations- WSRS continues to deepen partnerships with British charities to expand social impact and provide meaningful local Service opportunities. Efforts will particularly focus on engaging children. youth. and young adults in impactful community service projects. Work in the community In 2025, WSRS will engage members and communities through key events. campaigns. and service initiatives. Highlights include Easter celebrations and a temple groundbreaking in March, ongoing humanitarian collaborations. and public Christmas activities in quarter 4, featuring immersive chapel experiences, an Advent calendar campaign, and the national rollout of Giving Machines. Trustees, duty to promote the success of the Charity- s172 statement The Charity's operations are directed by the Europe North Area Presidency (described under the heading, "Organisation" on page 3) and by the Director of Temporal Affairs I'DTA") for Europe North, David Robertson. The Area Presidency provides ecclesiastical direction for the Church in Europe North Area and oversees the Church's lay ministry. The DTA, with his council of senior managers, manage the temporal operations of the Church in Europe North. Day-to-day management and decision-making are delegated to the council of senior managers, who are required to act in furtherance of the Charivs 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. The likely consequences of any decision in the long term The Charity has a clear purpose which 15 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. Within the Charity's purpose the Europe North Area Plan has the focus that "We desire all to know Jesus Christ" This focus shapes long-term decisions and helps to shape the consequences thereof and, as the Charity operates in this framework, both its ecclesiastical and temporal attivities promote the Charity's purpose. In this way the trustees, senior management and other employees maintain an attitude to strategic. financial and operational decision making that is values based and sustainable in approach. This is sUPPOrted by each department compiling an Area Functional Plan to provide adequate sUPPOrt to meeting ecclesiastical and organisational objectives. 14

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Trustees. duty to promote the success of the Charity- s172 statement (continued) The Area Controls Committee keeps under review the ChariVs principal risks and its risk appetite. considering emerging risks and reviewing changes in the Charivs risk profile and responses thereto. This is further described on page 18. 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 Idescribed on page 41 is conducted annually in September, and the results are carefully analysed, and recommendations are actioned. Each staff member has an individual career and performance plan which is reviewed by the senior management team, and which is assessed at regular one-on-one meetings during the year. In addition, each employee has a regular check-in meeting with their supervisor. The organisation is willing to provide financial support to assist those employees looking to expand their qualifications. Further information about our employee policies is provided on page The impact of the Charity's operations on the community and the environment The Charity interacts with the community in many ways as described in the Strategic Report. The impact of the Charitys operations on the environment is reported in the Streamlined Energy and Carbon Reporting ISECRI statement on page 16. The desirability of the Charity mointoining o reputotion for high stondords 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, processes and training 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 f rom an internal audit function which monitors adherence to internal standards. All employees and missionaries undertake annual training in subjects including of Security Awareness for Church Workforce, Following Our Standards of Conduct, Preventing Discrimination and Sexual Harassment and Working Together Safely- Safety Orientation. 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 impatt of potential decisions on relevant Stakeholders. The Charity's key relationships are with UK Church members, missionaries, employees. suppliers and the community- The Chariws interaction with its employees and with the community has been reported above. 15

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Trustees. duty to promote the success of the Charity- s172 statement (continued) Church members land 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. 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 2024 and prior years the focus has been on generating managed supplier pools for frequently purchased goods and services. M issionaries 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 handbook includes an enhanced section on missionary safety and also provides guidelines to help missionaries become more culturally aware and sensitive. Proselyting mi5sionarie5 are under the care and direction of a mission president, of which there are 6 in the United Kingdom. including l in Scotland. Streamlined Energy and Carbon Reporting (SECR) statement 2024 8.398.350 17,519,092 2.381,409 28,298,851 2023 8,229.220 21,493,794 3,067.963 32,790,977 Energy consumption Ikwhl Grid electricity Gas Transport Fuel Total Emissions ItC02el Grid electricity Gas Transport Fuel Totsl 1.721 3,198 547 5.466 1.687 3,924 707 6,318 Intensity ratio Our calculated intensity ratio is 0.029112023= 0.0525) tC02e per head (being the sum of employee. missionaries and Church membership numbers). Methodology o Emissions factors are taken from UK Government Greenhouse gas reporting: conversion factors 2024. o Gas and electricity consumption data is taken from utility supplier data. o Transportation data for 2024 is based on odometer reading5 recorded in the fleet software where available, or on reported mileage where odometer data is not available. 16

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Ener8y Management o Boiler efficiency replacements- Heating systems were overhauled, and boilers were replaced with high-efficiency boilers giving a 97% efficiency rating as opposed to the obsolete 65% rating of the old system. 14 replacements were made in 2024 o LED lighting upgrades- Lighting upgrades and replacements were made in 41 meetinghouses. These new installations provide more light and less heat at a lower cost. They use approximately 85% less electricity than our previous conventional lighting. o Energy Efficiency action plan - Various draught proofing and energy conservation measures have been implemented. This includes 3 window replacements. o All vehicles of senior Area ecclesiastical leaders are Mild-Hybrid or PHEV. o Vehicle telematics and driver scoring have reduced fuel consumption in Missions, with plans to roll out to all vehicles in 2025. o A phased plan is in place to replace all diesel vans used by Facilities Managers with hybrid vehicles. commencing in 2024 and continuing into 2025 o Proposals to install charging stations at the Area office or expatriate housing are still to be implemented, which would use PHEV more efficiently. Fundraising Members of The Church of Jesus Christ of Latter-day Saints make voluntary tithing donations of one- tenth of their income. They may also choose to make donations to the Charit￿5 other funds. All donation5 are unsolicited, and no fundraising 15 done for the Charitys 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 Chariws 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 Remaining compliant with emerging regulatory requirements, such as tracking energy consumption. o Ensuring policies, procedures and staffing are adequate to meet the growing administrative functions operating in the UK to support the Europe North Area. Another potentially significant risk is that the Charity relies on member donations to finance its charitable activities. and these can fluctuate in value from year to year. Also, expenditures can be impacted by global decisions, such as the decision to build a new temple or an increase in the number of missionaries serving in the UK. However, the parent company ha5 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. 17

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Financial and risk management The following statements summarise the Chariws identified forms of financial and risk management policies- o 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. o Credit risk- Due to the nature of its operations, providing credit, is not a material aspect of the Charity's operations. o Liquidity risk- the Charity has no long-term borrowings. Assurances of continuing financial support have been received from the parent company. o 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. o the establishment of systems and procedures to mitigate those risks identified in the strategy, and o the implementation of procedures designed to minimise any potential impact on the Charity should those risks materialise. The trustees are satisfied that there are no material uncertainties about the Charity's ability to continue as a going concern. Trustees. responsibilities statement The trustees (who are also directors of The Church of Jesus Christ of Latter-day Saints IGreat Britain) for the purposes of company law) are responsible for preparing the trustees. Annual Report and the financial statements in accordance with applicable laws 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 statement5 in accordance with United Kingdom Generally Accepted Accounting Prattice (United Kingdom Accounting Standards and applicable lawl, including FR5102 The Financial Reporting Stondord opplicoble in the UKond 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 IFR51021- o make judgements and accounting estimates that are reasonable and prudent,. o 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 18

THE CHURCH OF JESUS CHRIST OF LAThER-DAY SAINTS (GREAT BRITAIN) Report of the trustees (incorporating the strategic report) for the year ended 31 December 2024 Trustees. responsibilities statement (continued) company and hence for taking reasonable Steps for the prevention and detection of fraud and other irregularities. The trustees confirm that: o so far as each trustee is aware. there is no relevant audit information of which the charitable company's auditor is unaware. and o 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 compan(s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The report of the trustees {incorporating the strategic report) was approved on behalf of the trustees bv: David Robertson David Digitslly5ignEd by David Paul Paul Robetr50n Dare'.2025.0927 Robertson 21..20".36 +01,(￿. Trustee Date.. 26 September 2025 Company number: 00699764 19

Independent Auditorfs Report to the members and Trustees of The Church of Jesus Christ of Latter- day Saints {Great Britainl Opinion We have audited the financial statements of The Church of Jesus Christ of Latter-day Saints (the 'parent charitable compan¢) and its subsidiaries (the 'group'l for the year ended 31 December 2024 which comprise Group and Parent Charitable Company Statements of Financial Activities lincluding 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 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 Standord applicoble 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 companvs affairs as at 31 December 2024, 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 conducted our audit in accordance with International Standards on Auditing IUK}11SAs IUKII and applicable law. Our responsibilitie5 under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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 In auditing the f inancial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that. individually or collectively. may cast significant doubt on the group's and parent charitable companrfs ability to continue as a going concern for a period of at least twelve months from when the financial statements are authori5ed for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 20

Independent Auditorfs Report to the members and Trustees of The Church of Jesus Christ of Latter- day Saints (Great Britain) (continued) Other information The other information comprises the information included in the trustees annual report, other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of thi5 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 Trustees, report including the Strategic report for the financial year for which the financial statements are prepared is consistent with the financial statements. the Trustees, report and the Strategic report have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of our 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 Trustees, report including the Strategic report. We have nothing to report in respect of the following matters in relation to which Companies Act 2006 requires us to report to you if, in our opinion: the parent charitable company has not kept adequate and sufficient accounting records, or returns adequate for our audit have not been received from branches not visited by us; or the parent charitable company 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. 21

Independent Auditorfs Report to the members and Trustees of The Church of Jesus Christ of Latter- day Saints (Great Britain) (continued) Responsibilities of trustees As explained more fully in the Tru5tees' responsibilities statement, the Trustee5 (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 Group's and the parent 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 Group or the parent charitable company or to cease operations, or have no realistic alternative but to do so. Auditor re5ponsibilitie5 for the audit of the financial statement5 Our objettives 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 {UKI 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. Irregularities, including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below= Capability of the audit in detecting irregularitie5. includingfraud Based on our understanding of the charity and industry. and through discussion with the directors and other management las required by auditing standards). we identified that the principal risks of non-compliance with laws and regulations related to health and safety, anti-bribery and employment law. We considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a dirett impatt on the preparation of the financial statements such as the Companies Act 2006 and taxation legislation. We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements lincluding the risk of override of controls). and determined that the principal risks were related to management bias in accounting estimates and judgemental areas of the financial statements. 22

Independent Auditorfs Report to the members and Trustees of The Church of Jesus Christ of Latter- day Saints (Great Britain) (continued) Audit procedures performed by the engagement team included- Discussions with management and assessment of known or suspected instances of non- compliance with law5 and regulations {including health and safety) and fraud, Assessment of identified fraud risk factors- and Identifying and assessing the design effectiveness of controls that management has in place to prevent and detect fraud: and Conducting interviews with appropriate personnel to gain further insight into the control systems implemented, and the risk of irregularity; and Challenging assumptions and judgements made by management in its significant accounting estimates- and Performing analytical procedure5 to identify any unusual or unexpected relationships, including related party transartions. that may indicate risks of material misstatement due to fraud- and Confirmation of related parties with management, and review of transactions throughout the period to identify any previously undisclosed transactions with related parties outside the normal course of business; and Review of significant and unusual transactions and evaluation of the underlying financial rationale supporting the transactions- and Identifying and testing journal entries, in particular any manual entries made at the year-end for financial statement preparation. Reading minutes of meetings of those charged with governance= and Review of internal controls and physical inspection of tangible assets susceptible to fraud or irregularity- Because of the inherent limitations of an audit, there is a risk that we will not detett all irregularities. including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements. as we will be less likely to become aware of instances of non-compliance. 23

Independent Auditorfs Report to the members and Trustees of The Church of Jesus Christ of Latter- day Saints (Great Britain) (continued) As part of an audit in accordance with ISAS IUKI, we exercise professional judgment and maintain professional 5cepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud 15 higher than for one resulting from error. as fraud may involve collusion. forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the charity's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude 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 charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditorfs report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation {i.e. gives a true and fair view). We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings. including any significant deficiencies in internal control that we identify during our audit. Use of our report This report is made solely to the chariws 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 charity's members those matters we are required to state to them in an auditorfs 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 charity and the charitvs members as a body. for our audit work, for this report, or for the opinions we have formed. Il,,k LÉS LL Samantha Rouse FCCA DChA (senior statutory audttor) forand on behalf of Kreston Reeves LLP Statutory Auditor Chartered Accountants Canterbury Date '. 29 September 2025 24

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Consolidated Statement of Financial Activities {induding consolidated income & expendrture account) for the year ended 31 December 2024 Note 2024 2023 £.￿0 Income Donations Donation from parent charitv 42,918 42,012 40,634 23,667 18 Income from charitable activities.. Temple income-generating activities 805 813 Other-. Other operatin£ income Interest income Gain ILos51 on disposal of fixed a55ets so 184 102 790 42 118 Total Income 86,677 65,458 Expendlture Charitable activitie5 Other trading activities Other finance expense Exceptional item- itnpairment 81,083 177 223 2.810 68.319 188 124 1,550 Total expendlture 84,293 70,181 Net Income I lexpendlturel 2.384 14,7231 Other recognised Ilossesllgains Actuarial Ilossllgain on defined benefit scheme 19 4,497 12.2951 Net movement in funds 6,881 17,0181 Reconclllatlon of funds Total funds brought forward 232.426 239,444 Total funds tarried forward 239.307 232,426 None of the Charity's activities were discontinued during the at#)ve two financial years. The notes on page5 29 to 41 form part of these financial statements. The Statement of Financial Activities includes all gains and losses recognised in the year. 25

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Charity Statement of Financial Activities linduding income & expenditure accountl for the year ended 31 December 2024 Note 2024 2023 £'ooo Income Donations Donation from parent charitv 42,918 42,012 40,634 23.667 18 Income from charitable activities.. Temple income-generating activities 805 813 Inve5tment5'. Interest income- OHL loan notes 1,251 817 Other: Other operating income Gain (Lossl on disposal of fixed assets 50 790 184 118 Total income 87,826 66,233 Expenditure Charitable activities Other finance expense Exceptional item- impairment of loan notes 81,078 223 4,010 68,319 124 2,650 Total expenditure 85.311 71,093 Net income I lexpenditurel 2.515 14.8601 Other recognised gainslllossesl Actuarial gainll10551 on defined benefit scheme 19 4,497 12.2951 Net movement in funds 7.012 17,1551 Reconciliation of funds Total funds brought forward 232,112 239,267 Total funds carried forward 239,124 232.112 None of the Charity's activities were discontinued during the above two financial years. The notes on pages 29 to 41 form part of these financial statements. The Statement of Financial Artivities include5 all gain5 and1055e5 recogni5ed in the year. 26

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Consolidated and Charity Balance Sheet for the year ended 31 December 2024 Group 2024 GTOUP 2023 Charity 2024 £'ooo Charity 2023 £'ooo Note Fixed assets Tangible assets 252.657 253,511 249,830 247,861 Total fixed assets 252.657 253.511 249.830 247,861 Current assets Stock5 Debtors 138 2.880 137 3,617 138 5,703 137 9.452 Investments Cash at bank and in hand io 5.706 3.277 5.519 2,747 Total current assets 8.725 7.032 11.361 12.337 Creditors.. Amounts falling due within one year li 15.8421 15,8081 15.8331 15,7771 Net current assets 1.224 5.527 6,560 Net assets excluding pension liability 255.540 254.735 255.357 254.421 Defined benefit pension scheme liability 19 16,2331 112.3091 16,2331 112,3091 Total net assets 249,307 242,426 249.124 242.112 The funds of the Charity- unrestrirted Called up share capital Income funds Pension reserve 13 iO,OOD 245,540 16.2331 10.o(KJ 244,735 112,3091 10,000 245,357 16,2331 10,000 244,421 112,3091 19 Total charity funds 14 249,307 242.426 249.124 242.112 The notes on page5 29 to 41 lorm part of these financial statements. The financial staternents were approved by the board of trustees on 26 September 2025 and were signed on its behalf by: David Paul D￿1￿lty519Tred Robert50n Dite.'2025m.27 Robertson2121 12*01'rxy David Robertson - Trustee Company number.. 00699764 27

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Consolidated and Charity Statement of Cash Flows for the year ended 31 December 2024 Group 2024 Group 2023 Charity 2024 Charity 2023 Note Cash flows from operatSng actlvltSes 15 IIA41 4,134 10,648 3.105 C35h flow5 from investing activities Interest received Payments to acquire tangible fixed assets Receipts from sales of tangible fixed assets 102 112,2891 3.175 42 16,2691 1,251 113.0191 3.892 817 16,2691 Cash flows from Imiestlng actlvttles 19.0121 15.3831 17.8761 14.6081 C35h flow5 frorn financing activities Increaselldecreasel In cash and cash equlvalents In the yeai 2.429 11.2491 2.772 11,5031 Cash and cash equivalents at l January 3,277 4,526 2,747 4,250 Total cash and cash equlvalents at 31 December 5.706 3,277 5.519 2.747 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 29 to 41 forni part of these accounts. 28

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements for the year ended 31 December 2024 Accounting policies The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. l Basis of preparation The Charity is incorporated in the United Kingdom. The charity meets the definition of a public benefit entity under FRS 102. The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR51021 (effective l January 20191 (Charities SORP IFRS 1021, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Att 2QXI6. A summary of the significant accounting policies which have been applied consistently are.. 1.1 Accounting tonvention The accounts are prepared under the historic31 cost convention and on a going concern basis. The parent company ha5 guaranteed its future financial support, where necessary, to ensure that the Charity has sufficient reserves to meet the costs of its charitable attivities. therefore the trustees are of the view that the Charity is a goin8 con￿rn and the accounts have been prepared on this ba51S. 1.2 Group financial statements The financial statement5 consolidate the re5uIt5 of the Charity and it5 wholly-owned subsidiary Oliver House Limited l OHL") on a line-by-line ba51S. 1.3 Incomlng resources Income 15 recogni5ed when the Charity has entitlementto the fund5. any performance condition5 attached to the item(51 of income have been met. it is probable that the income will be received and the amount can be measured reliablv. Donations represent amounts colletted from Unrted Kingdom members on a receipts basis. to8ether with income tax recoverable for arnount5 paid under Gift Aid. Temple income relates to funds received by patrons for services ￿ndered by the Charity such as lodging and rental of ceremonial clothing. Arnounts are collected on a receipt basi5. Deferred income relates to advance payments for certain regional activities held by the Charity. Investment income lari5ing from the Charity'5 loan to its subsidiary OHLI is recognised on an accrua15 ba515. Periodically, further donations are received from the Charity's parent company. The Church of Jesus Christ of Latter-day Saint5 to provide fund5 forthe cownpany's charitable activities and to ensure that the company has adequate re5erve5. These donations May be received by way of full or partial cancellation of amount5 due to the parent company. These donation5 are separately disclosed in the statement of financial activities and income and expenditure account. 1.4 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 reouired anij the amount of the obligation can be measured reliably. Charitable expenditure cornpri5es expenditure dirertly relating to the objert5 of the Charity and expenditure on the management and administration of the Charity. An analysis of these costs is provided in note 3. Expenditure is recognised on an accruals basis. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. 29

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 Accounting policies Icontinuedl 1.5 Allocation of support costs Support Costs are those functions that ass1St 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 support the Charity programme and activities. The bases on which support costs have been allocated are set out in note 3c. 1.6 Stock Stock is valued at the lower of cost Idetermined under a weighted average methodl 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 payforthe item5 on the open market. 1.7 Tanglble fixed assets and depreciatlon Tangible fixed a55ets are stated at historic cost less accumulated depreciation. C05t includes the original purchase of the asset and the costs attributable to bringing the asset to its working condition for it5 intended use. Individual fixed assets C05ting £5,(M)O or more are capitalised at cost. Buildin£ improvements must satisfy at least one additional criteria from the following- il complete roof replacement.. ill mechanical systems le.g. boilersl- iiil seismic structural upgrades,. ivl structural irnprovement5.' andlor vl 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.. Freehold buildings Fixtures and fittings Land improvements Plant and equipment Motor vehicles Freehold land Assets in the Course of construction straight-line. over 50 years straight line, over 10 years straight-line. over 50 years straight line. over 5 year5 straight line. over 4 years not depreciated not depreciated * Fixtures and fittings are included within the land and buildings category of fixed assets. 1.8 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 dile. 1.9 Investments Investments in subsidi3ries are valued at cost less provision for impairment. 1.10 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. 1.11 Creditors and provisions Creditors 3nd provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditor5 and provi510n5 are normally recogni5ed at their settlement amount after allowin8 for any trade discounts due. 1.12 Flnanclal Instruments The Charity only ha5 financial assets and financial liabilitie5 of a kind that qualify a5 basic financial in5trument5. Ba51C financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. 30

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 Accounting policies Icontinuedl 1.13 Operating leases Rentals applicable to operating lea5e5. where substantially all of the benefit5 and risks of ownership remain with the les50r. are charged to the statement of financial artivities on a straight-line basis over the lease term. 1.14 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. 1.15 Pension costs The Charity operates a defined benefit pension ￿heMe. which had been contracted out of the stste second pension scheme until this wa5 abolished on 5 April 2016. Pension costs are accounted For under Financial Reportinz Standard IFRSI 102. The disclosures reouired by Financial Reporting Standard IFRSI 102 are included in the notes to the financial statements (see note 191. 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 Agre5erve5 Limited are current contributors to the schetne. For the defined contribution scheme the amount charged in respert of pension costs and other postretirement benefits is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown a5 either accrua15 or prepayment5 In the balance sheet. 1.16 Fund a¢¢ountin8 General funds are unrestricted funds which are available for use at the discretion of the trustees in ècctsrdance with the general objectives of the Charity and which have not been designated for other purposes. 1.17 Legal ststus of the Charlty The Church of Jesus Christ of Latter-day Saints (Great Britain) is a private unlimited company with share capital and a registered charity in England. Wales and Scotland. 1.18 Ac¢ountin8 estlmates and judgements In preparing the financial Statements. the trustees are required to make estimate5 and judgements. The rnost significant areas in which judgements have been made that could impart 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. Si£nificant 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. 31

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 2 Donations 2024 2023 £'o Unrestricted funds= Tithing Fast offering Missionary support Humanitarian aid General Offerings 39.362 1,612 929 637 35.894 1,920 1,094 1,409 317 378 42,918 40,634 The Charity benefit5 greatlyfrom the involvement and crucial support of its many member5. mi55ionaries and volunteer5. Details of events and humanitarian efforts are given in the trustees, report. In accordance with FRS 102 and the Charities SORP IFRS 1021. the economic contribution of general volunteers is not recognised in the accounts. F35t offering donations These funds are contributed by members of The Church to be used to temporarily provide food, shelter, and other necessities to those in need while they strive to become self-reliant. During the year £2.256.00012023.. £1.900.0001 was Spent on such relief in the United Kingdom. Missionary support donations The missionary support donation5 are made by member5 in the United Kingdom towards the costs of The Church's worldwide missionary fund programme which is co￿rdinated and administered by the parent company. The Church of Jesu5 Christ of Latter-day Saints. Humanitarian aid donations 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 worldwide. General Offerings Members contribute to a general donation category which is allocated under prophetic direction to meet a variety of ever-changing needs as they emerge. 3a Analysis of expendrture on charitable activrlies 2024 2023 £'o Activity Provision of worship facilitie5 Religious education Missionary work Ternple and Family History Work Community projects 43.097 6,244 18.976 7.914 4.852 38.161 5,953 13.535 7,680 2.990 81,083 68,319 32

THE CHURCH OF JESUS CHRIST OF LATfER-DAY SAINTS (GREAT BRITAIN) Note5 to the financial statements Icontinuedl for the year ended 31 December 2024 3b Charltable artI￿tIeS allo¢atlon Artl¥ltles ndertaken d1￿ctlY 2024 Actlvltles undertaken directly 2023 Support Costs 2024 Support Costs 2023 Totsl 2024 Totsl 2023 £'rJ)o Actlvlty Provision of worship facilitie Religious education M155ionary work Tetnple and Farnily History Work Cornmunity projects 23,271 1.206 14.453 19.826 5.038 4.523 7.914 1.962 43.097 6.244 18.976 7.914 4.852 22.482 1,146 10.808 15,679 4.807 2,727 7.680 826 38,161 5,953 13,535 7,680 2,990 2,890 2.164 41.820 39.263 81,083 36,6(M) Temple Missionary and Family Community work History work projects 2024 2024 2024 31.719 68,319 3c Support cost5 allocation prO￿510n of worship facilities 2024 Religious Education 2024 Totsl 2024 £,(￿0 Support cost 2024 Staff costs Travel General administr3tion Materials and supplies Depreciation and consumables Governance Cost of sales 5.889 1.402 707 87 3.373 138 405 so 2.990 180 359 5.194 370 623 77 1,209 206 145 18 18.655 2.296 2.239 276 9.870 19 9,870 61 li io 17 1.852 1.061 940 1.633 5,866 19,826 5.038 4,523 7,914 Temple Missionary and Family Community work History work projects 2023 2023 2023 1,962 39,263 Prow5ion of worship facilities 2023 Religious Eduotion Total 2023 £'L￿o 2023 Support C05t 2023 Staff costs Travel 4.918 1.488 696 3.867 187 2.160 147 6.063 436 638 65 17,646 2,323 2,495 252 8,315 69 619 General administration 547 305 857 90 Materials and supplies Depreciation and consumables Governance Cost of sales 70 8.315 20 172 55 31 87 15 136 24 76 213 22 15,679 4,807 2,727 7,680 826 31,719 The staff and travel costs are allocated on the basis of the department in which the particular employees work. 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. 4 Net expenditu￿ for the year 2024 2023 £'cN)o Net expenditure 15 Stated after Icreditingllcharging Operatin8 leases Iland and building51 Depreciation Impairment of land Auditor's remuneration - Audtt Auditor's remuneration Non-audit services (Gainl Loss on disposal of fixed asset 8,808 8,004 2.810 61 7,825 7,938 1,550 59 17901 11181 33

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 5 Employees, and trustees, remuneration The trustee, David Robertson, serving during the year ended 31 De￿mber 2024 received remuneration in the form of expatriate benefits from the Charity totalling £68.72312023.. £79.7031. The provision of these benefits was approved by the Charity Commi55ion. The key management personnel include the 3 tru5tee5 lone on an expatriate as5igntnent in the UK and the other two do not reside in the UK) and 3 other employees (two on an expatriate assignment in the UKI. The total remuneration of the 6 key management positions including employer pension contributions was £287,862 12023.. £328,000). These amounts do not include any costs for expatriate or non-resident key manaeement personnel, other than expatriate benefits provided. because they are not providing Services solely to The Church of Jesus Christ of Latter-day Saints (Great Britain). rather to the wider Europe North Area. No reimbursement for expenses incurred during the year to the trustees or key management beyond regular business expenses of individuals funttioning as employees. 12023.. nonel. 2024 Number 2023 Number Average monthly nurnber of persons (including directorsl etnployed bythe company during the year.. Teaching function Office administration Building cleaners 45 236 96 168 25 290 289 2024 2023 £,￿0 Staff costs for the above persons- Wages and salaries Social security costs Other pension costs 14,993 2.204 1,789 13,702 1,880 2,063 18.986 17,645 Included in staff costs were termination payments of £77,98212023= £14,(KK)I paid to 912023.. 21 individuals. The number Df employees whose emoluments fell within the following bands during the year were as follows.. 2024 Number 2023 Number £130.001- £140.0( £120,001- £130,OOC £110,001- £120,OOC £ioo,ooi- £iio.o(K £90,001- £IOO,CXIO £80,001- £90,0( £70,001- £80,OQ £60.001- £70,0 12 12 19 15 io 14 24 io The change in the number of employees in the above categories is reflective of the appointment of Senior employee5 in the Europe North Area. as well as the location of the Area O￿lCe being close to London. impacting required salary scale5. Contributions of £256,11712023.. £102,(X)01 were made to the defined contribution pension scheme for 5012023.. 211 higher paid employees. Contributions were accnJing underthe defined benefit pension scheme for 2712023.. 231 higher paid employees. OHL does not have employees and the key management personnel. the Director. received no remuneration from the companv. Accountln8 and administrative services are provided to the Charity and to OHL. free of charge. by employee5 of The Church of Jesus Christ of Latter-day Saints in Germany. 34

THE CHURCH OF JESUS CHRIST OF iATfER-DAY SAINTS IGR&4T BRITAINI Notes to the financial statements Icontlnuedl for the year ended 31 December 2024 6 Taxatlon 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. 7 Tangible fixed assets- fjroup ssets irt the course of construction Land and Plant and Buildings Equipment as restated as restated Motor Vehicles Total Cost: At l January 2024 Recla55ification of A55ets Held lor Sale AssÈts HÈld for SalÈ Additions Disposals lrnpairment 3.149 12541 398.946 110,8931 3,241 1.051 16,0841 12,8101 S.525 41S,I( 111,1761 3,241 16,940 17,8591 12,8101 1291 13.887 2,002 11.7751 At 31 DÈcÈmbÈr 2024 16.782 383.451 7.451 5,752 413,436 Depreclatlon= At l January 2024 Charge for Year Di5P05als Recla55ification of A55ets Held for Sale 152.761 6.911 152 1,917 948 11,2091 161,589 8.004 15,4721 13,3421 14,2631 13.3131 1291 At 31 December 2024 152,089 7,034 1,656 160,779 Net book value: At 31 December 2024 16.782 231,362 417 4,096 252,657 At 31 December 2023 3,149 246,185 569 3,608 2S3,511 Included in Land and Buildings is land with a value of £36.4m12023.. £38.3rn1. which is not depreciated. Tangible fixed assets- Charity Assets in the course of ¢onstrurtit)n Land and Plant and Buildings Equipment •$ restated as restated Motor Vehi¢les Total Cost: At l January 2024 Recla55ification of A55ets Held for Sale AssÈts HÈld for SalÈ Additions Disposals 3.149 12541 393.296 110,8931 3,241 1.051 16,0841 S.525 409,450 111,1761 3,241 16,940 17,8591 1291 13.887 2,002 11.7751 At 31 December 2024 16.782 380.611 7,451 5,752 410,596 Depreciation: At l January 2024 Charge for Year Disposals Recla55ification of A55ets Held for Sale 152.761 6,911 152 1,917 948 11.2091 161,589 8,004 15,4721 13.3551 14,2631 13,3261 1291 At 31 December 2024 152.076 7.034 1,656 160,766 Net book value: At 31 December 2024 16,782 228,535 417 4,096 249,830 At 31 December 2023 3.149 240.535 569 3,608 247,861 IncludÈd in Land and Buildings is land wilh a valuÈ of £33.6m12023.. E32.6ml. whith is not depretiated. 35

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 7 Tangible fixed assets Icontinuedl During the year. the Charity reviewed its asset classifications and determined that certain Furnishings previously included under'Land and Buildings, more appropriately meet the definition of 'Plant and Equipment,. These asset5 have been reclassified accordingly. A net reclassification of £446,0(M) was made from 'Land and Buildings. to'Plant and Equipment. to reflect the correct categorization of furnishings. This change doe5 not affett the total net book value of fixed assets. Comparative figures have been restated to reflect the reclassification of furnishings from 'Land and Buildings, to'Plant and Equipment,. This correction has no impact on total assets or reserves. 8 Stocks Group 2024 Group 2023 Charity 2024 Charity 2023 Finished Eoods and goods for resale 138 137 138 137 9 Debtors Group 2024 Group 2023 Charity 2024 Charity 2023 £,￿0 Due within one year Deposits and advances Unsecured loan note5 Less provision for impairment of loan note5 Other debtors Prepayments and accrued income 568 907 907 15.040 19,3901 200 2,695 16,227 113.4001 602 1.706 606 1.706 15 2,695 2,880 3.617 5,703 9,452 Unsecured loan notes were issued by the Charity to its wholly-owned subsidiary OHL. These 3re interest bearing at 12-month SONIA plus 2% rounded down to the nearest Quarter percent and are redeemable on the earlier of lil completion of the sale ol freehold property. owned by OHL. to the Charity or a third party and lill 31 Decembei 2025. If required. the Charity will extend the deadline for repayment. A provision for impairment of the OHL loan notes was made to ￿duCe the receivable to equal the value of OHL'S asset. being the amount expected to be available for Settlement of the loans a5 at 31 December 2024. 10 Investments Group and Charitv 2024 2023 Deseret U.K.Trustco Unlimited The trustees consider the value of the investments to be supported bythe company's underlying as5et5. The Charity also holds one £1 ordinary Sha￿ in Tts wholly-owned trading subsidiary OHL Icompany number 097951651 which wa5 incorporated in the United Kingdom on 25 September 2015. Thi5 15 the only share allotted. called up arid fully paid. OHL recorded a loss of £4,139,OCN) for the year ended 31 December 202412023 loss.. £2,514,0(X)i. 36

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 11 Creditors: Amounts talling due within one year Group 2024 Group 2023 Charity 2024 Charity 2023 Other taxation and social security costs Trade and other accrued liabilities Deferred income 170 5.383 289 253 5.216 339 182 5,362 289 268 5,170 339 5.842 5,808 5.833 5,777 12 Creditors- Amounts falling due within one year 2024 2023 £,￿0 Deferred income for group and Charity is further analysed as follows.. At l January Utilised in year Accrued during the year 339 13391 289 216 12161 339 At 31 December 289 339 Deferred income compri5e5 amounts received in advance in respect of events which had not tsken place by the balance sheet date. 13 Called up share tapital 2024 2023 Group and Charitv Authorised.. 25 million ordinary shares of £1 each 25.000 25,OCX) Allotted, iSSLJed and fully paid= 10 million ordinary 5hare5 of £1 each 10.000 10,0 Each ordinary share carrie5 equal voting right5. 14 Reconciliation of movements in total group funds- unrestrirted 2024 2023 £,￿0 Net SLJrplus I Ideficitl in funds for the year Actuarial Ilossl/gain on pension scheme Inote 191 2,384 4,497 14,7231 12.2951 Net change in total group'5 funds 6,881 17,0181 Opening group's funds 242,426 249.444 Closing group's funds 249,307 242,426 15 Cash from operatlng artlvltles Group 2024 Group 2023 £,￿0 Net group expenditure Exceptional item- impairment Depreciation charge Write off work in progress not meeting capitslisation criteria IProfitl11055 on disposal of fixed a55ets Interest incorne 2.384 2.810 8.004 14,7231 1,550 7,938 350 11181 1421 1,783 17901 11021 830 Pension costs charged against operating profit 37

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 15 Cash from operating artivities Icontinuedl Group 2024 Group 2023 Cash contributions to pension scheme Net interest on pension liabilities Ilncrea5el/decrea5e in debtors Increase /ldecreasel in creditors Non-operating Costs creditors Ilncreaselldecrease in stock 12,8991 490 737 13,3551 11,2031 1,980 15551 46 34 1561 Net cash used from operating activities 11,441 4,134 16 Capltal commltments Group 2024 Group 2023 Charlty 2024 Charlty 2023 Capital expenditure authoriseij by the Charity's trustees and OHL'S director and contracted for 2.924 4.614 2.924 4,614 17 Commitments under non-cancellable operating leases At 31 December 2024. the Charity had future minimum rentals payable under non-cancellable operating leases for the lease of buildings used for worship purposes and a150 as housing for missionarie5. These are Set out below.. 2024 2023 £'LWO Less than one year Two to five years More than five years 1.002 179 309 1,730 3,079 6,463 In June 2024. the Area Adminrstration Office in Hrgh Wy(ombe wa5 purchased by the Charity. This tran5actiori has irnpacted future operating lease comrnitments. as the property will no longer be subject to lease payments. OHL has not entered into non-cancellable operatin£ lease arrangements. 18 Related partytransactions and ultimate parent company The Charity is owned solely by The Church of Jesus Christ of Latter-day Saints Ithe parent company and controlling party), a company incorporated in the state of Utah. United State5 of America. A5surance5 of continued financial 5UPPOrt have been received frorn The Church of Jesus Christ of Latter4ay Saint5. Total grant income received from the parent cornpany in 2024 wa5 £42.012.00012023.. £23.667.(vJoI. 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 by French Association of The Church of Jesus Christ of Latter-day Saints_ The facilities are provided free of charge. The e5titnated market value of thi5 arrangement is £4QKI.OQKI per annurn. During the year a further £1,200,CM)O was advanced to OHL to increase the unsecured loan facility to £16.2m12023.. £15.Oml 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 lo equal the value of OHL'S asset, being the amount expected to be available for settlement of the loans as at 31 December 2024. Trustee and key management personnel remuneration is detailed in note 5. 38

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 19 Pension and other pOst￿MploYMent commitments The Church of Jesus Christ of Latter-dèy Saints is the swnsotinE employer of 3 funded defined benefit pension scheme in the UK. which provides retirement benefits based on fflembers, salary when leaving employment. The scheme was closed to new entrants on 31 December 2012. The asset5 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 Saintsl who are responsible for ensuring that the Plan is sufficiently fLJnded 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 2022, updated to 31 December 2024. allowing for additional benefii 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 attive employees. salary. Additional contribution5 have been agreed with the trLJStee to reduce any funding deficit where necessary. The projected pension expense for the year ending 31 December 2024 is expected to be approximately £820,IJY). The disc105ure5 set out below are based on calculations carried out a5 at 310ecember 2024 by an irhdependent qualified actuary. Principal assumptions At 31 December 2024 At 31 De￿rnber 2023 per annum per znnum Discount rate Retail Prices Index IRPII Inflation Consumer Prices Index ICPII Inflation Future increases in deferred pensions Rate of increase in salaries Rate of increase to pension5 in payment.. RPI max 2.5% RPI max 3% RPI max 5% 5.40% 3.25% 2.65% 4.5￿ 3.1( 2.40% 2.65% 2.65% 2.40% 2.40% 2.05% 2.35% 3.05% 2.00% 2.30% 2.95% Mortality assumptions (before and after retirement) It)Mof$3PA IOO%¢fS3PA (MI 2014*itha lonsterm nprovementrateol 1.25%pa CMI RQ23 with a longterrn improvement tate of 1.25%p8 Cash commutation 80% HMRC maximum on current terms Future life expectancy.. Male aEed 65 at balance sheet date Male achieving age 65, 20 years after balance sheet date Female aged 65 at balance Sheet date Female achieving age 6S, 20 years after balance sheet date 21.5 22.7 23.9 2S.3 21.4 22.6 23.9 25.3 The financial assUrnPtion5 shown are illustrative single equivalent rates that lead to the Same value being placed on the liabiliti a5 that obtained when using whole curves. 39

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial ststements Icontinuedl for the year eniled 31 December 2024 19 Penslon and other post*mplownent commltments Icontinuedl Asset breakdown The major categories of scheme assets as a percentage of total scheme assets are At 31 Oetember 2024 64.8% 34.5% 0.1% 0.6% At 31 De￿rnber 2023 60.4% 36.3% 0.1% 3.2% Diversified growth funds Liability driven investment Insured pensions Net current assets Iw.o% ioo.o% The pension scheme ha5 not invested in any of The Church of Jesus Christ of LatteT-day Saints, own financial instruments, nor in properties or other assets used by The Church of Jesus Christ of Latter-day Saints. The assets are all quoted in an artive market with the exception of the insured pensions. Net defined benefit liabilrty At 31 December 2024 At 31 De￿rnber 2023 Fair value of Scherne assets Present value of defined benefit obligation 45.084 51.317 48,262 60,571 Defined benefit liability recognised in balance sheet 6.233 12.309 Total expense recognised in SOFA At 31 December 2024 At 31 De￿mber 2023 ELklO 725 Current Service c05t Administration expenses Past sekvice costs including curtailments Effect of settlements 607 223 124 934 Recognised in arriving at operating profit Net interest on the net defined benefit liability 830 490 1,783 Total recognised in SOFA 1,320 2,266 Total amounts taken to other recognised gainslllossesl At 31 December 2024 At 31 December 2023 £￿0 Artual retLJrn on scheme assets- Ilossesllgains Less amounts included in net interest on the net defined benefit liability Retnea5urernent- IIos5e5l/gains- return on scherne assets excluding interest incorne Remeasurement Eains- actuarial £ains 12,7901 12.1631 1,130 12,2821 14,9531 9,450 11,1521 11,1431 Remeasurement gainlllossl recognised in other recognised gainslllossesl 4,497 12,2951 Changes in the present value of the defined benefft obligation At 31 Oetember 2024 At 31 De￿fflber 2023 £cKJo Present value of defined benefit obligation at beginning of period Benefits paid includin8 expenses Current Service c05t Administration cost 60,571 13.5211 607 223 57,121 12.4721 725 124 Interest cost Remeasurement- actuarial Igainsl and losses Employee contribution5 Past setvice costs including curtailments 2,653 19.4501 234 2,765 1,143 231 934 Present value of defined benefit obligation at end of period 51.317 60,571

THE CHURCH OF JESUS CHRisf OF LATfER-DAY SAINTS {GREAT BRITAIN) Notes to the financial statements Icontinuedl for the year ended 31 December 2024 19 Pension and other post*mployment commitments Icontinuedl Changes in the fair value ol assets At 31 Oecember 2024 At 31 Decernber 2023 £￿0 46,018 2,282 Fair value of Scheme assets at beginning of period Interest incorne Remeasurement Ilossesllgains return on scheme assets excluding interest income Contributions by employer Employee contribution5 Benefits paid including expenses 48,262 2.163 14,9531 2.899 234 13,5211 11,1521 3,355 231 12.4721 Fair value of Scherne assets at end of periiMI 4S.084 48.262 20 Controlling party The Charity is owned solely by The Church of Jesus Christ of Latter-day Saints Ithe parent company and controlling party), a company incorporated in the state of Utah. United States of America. 41