2023-09-30-accounts

THE BRITISH AND FOREIGN UNrrARTAN ASSOCIATION {INCORPORATED) (Incorporaled as a COm￿Y limited by guarantee and not having a Share CA￿1> Company Number 141130 TRUSTEes REPORT AND ACCOUNT8 FOR THE YEAR ENDED 30 SEPTEMBER 2023 REFERENCE AND AOMINISTRATIVE INFORMATION R•ghtered Offl¢• Ew Hall, 14 Essèx StreoL London. INC2R 3HY Trnst•oslDlro¢torn Alan Ruston Rosemary Rustc Jtsan Cook Wlliam Featherslono Dorothy Hewerdino Jennwer Janes Ann Paart Nell Sander8 Jeffrey Teaglfr (Treasurer) David L Wkes IChaim7an} Elizabeth Slade Elizabeth Slade Audltors Shaw Glbbg (Athjit) LimRed 264 Banbury Road Oxford OX2 7DY Bank•r• CAF Bonk Ltd. 25 lfjngs Hil Avenug West. Malling, Kènt. ME19 4JQ Sollci¢ors Charfes Russell Speechtys LLP 5 Floet ptace. London EC4M 7RD Invo8bMnt Manag•rs Redmayng Bentl•y, 9 Bond Court, Laed¥ LSI 2JZ Charfty Roglstrallon Registered as a Charity No: 255205

THE BRrrisH AND FOREIGN UNITARIAN ASSOCIATION IINCORPORATED) TRUSTEESIDIRECTORS. REPORT For the year ended 30 September 2023 Th8 Company is IwnA¢d ty guarant¢¢ ond has rtts sharo ¢witd. Tho princip81 a¢ti?rits95 Complry ¢oMlst of <11 lh• of hw¥stmenl8 on¢ Ihg aPPttalKm of the In¢om? th¢rkn for Ih benefft ol the General Assgmbly uf UnitorfaTh Free Chri8llan Churches and14 as trusl88of knnd$ for wlwJious pwpose8. The 109th oldi￿ry Goneral me￿ Of1￿ A$$￿￿tion was held 91h March 2023 al H•H. 14 a$ex Siwt, LorKlon I￿2R3￿Y.ThoaTr￿I rowrtartd acwJnlswere&dopfed srxlfv HonoraryOffKw8 and EX￿l￿ecOMmrtt8é members. who Xt as the TN$tee8lDtrectw$ wpJe tk¢l•d. The A$8cdknn has eonfjnu8d lo awlyse tha risks assodat8d wilh its oporatlJn5 as part of Its on.go¢ng pol do¥•Topffl•rrt. Pubwc B¢n•lll Tho Trn8te¢¥lO¥¢dus tske aco)uni the Charty Corrffil88hJn'8 guld￿ on public •nd b8lEa¥e that the athit$ dTho Bthilth nd UnlIa￿an AtssedalloTh IlncorpNated) arèAn w7th Ihai ouldo. ¢Jb]•¢tr¥•• •nd A¢trlll Tho i+$ forwhlthlha Assoclalionls establ&th8d are.. The diffusion and supportollhg of Vnttadan ChTtsllanlty. The publi¢atiDn 8rKI ¢iFcul•l￿Th91 bibli¢al, thMfogKal. •dofil￿. and lkn knvl8dge folatqd lo Urthrian ChrKslanity. To do all Such olhor llwtul things as are th￿￿@Al#l or tLYluthelo the attaIr¥n￿dth abob objects. c of thgm. Thototal ￿￿orn￿g resourc81 ofthe Company ￿they0￿r. pa￿1¥[$￿whjCh ¥rg sILOWn In Ihestatemenl ofFlnandal A¢lfv￿0S. ￿0￿nted to£141.35012022.. £134,280)￿l olwhS¢h was thvostment Incfym. Thor•w•m no lega¢05 duriAo Ihe y4ar. IrNestmant income and Interest levafs Impm¥8d sbghly. desprtè tho unrealknod loss Inv¢$lm8nt WdluÈs of £98,012 12021. NM). Portlclio managern8nt fe85 W8rg £20294 {2022.. £22,983). £95,972 12022.. £95.4201 w8$ dk%lrfbut¢d lothe r•8kn¢tedfiV￿s. ThgiantJMyaW¢ttsthe GentfalAtssWofUrytarianand Free Chri51wn chur¢h$ wa¥ £27.43212022.. £29.3S3). FIMn¢lal R•vlvw Th? Re50Nes Pc4w 51at•S'. The Assodat4on ne8ds reser¥8s io ensure th¢ of the fvThalorthg ofthtr Ch4thf. The A550rAaliDn t bav8 any cuwr8nt sourca otlncorne otherthan tha occa81ono118gacy. Th¢As$od￿on rol￿ upon tho 9BI￿a￿d by its un•xpended r•s•r￿ to fthdortako fts seNlrb of cu5todHn tr4JSteeshlp to Unrfarkin and Free CtwMl8n Churthes and to adrfilni8t¢r vadou$ sm1 bv$ts lor the beneffl of the Unllwian mowemeni wiU) tho Unit•d ￿ngdoM andatcertain ov8rseas tocat"ons. The Asseda140n donale¥St$ annual 8uWus to Ihe General Assembly of Unlwan Fm chrt￿an Chwtho$. 4 ¢5)urs¢ pernilltett by Ns Memorandum atKIAthde• olAs￿¢1￿. The rang8 ot rg8gr¥8s negd8d to mainlain the wn#nulty of Ihe Charfty at pre&ent levels ol Is ludge(I by Ihe M8nawng TrustseB to bo arouTKI 30% of annua wicffio. Th• presont18v81 of f6gerves Is deerwl fo be sufficienf. Th8 M¥aging Truste8$ plan to ¢4)n$¢r¥g Ihe wesent o( rgs¢rv•$ by •n$urfng Ihat Ihtt Inves¢￿￿nts are well managed and th8 expenditures are c4reJlly eontroled. The1gv81 olrg8grvg8 the poN¢y be favlwed at SUCC88(ting OrdiNry General Mgeliw$ annudty kn FebFU4ry.

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATION {INCORPORATED TRUSTEESIDIRECTORS, REPORT (Contlnuedl For the year ended 30 September 2023 Intrt#tm•nt Polty TM TnveslB)enl Ma￿9•r4$ instructed and ha$ agreed to ION￿9 balanced tswe$lment Stralogywhlch WM malntah adequate dggree oldNe￿￿1r￿ti0n withlrb an acceplabl8 I?￿1 of risk. whifsl seeklng to maxlmise Ihe over815 return. Tho Eth¢uti¥o COM￿lle8 l¥aftxlous to 5nve•t In comparllès and trusts with good etlthl Standards and a¥oNJ paTh&s Wbth sknrficara knvolv¢ment ln akohol. a￿amentS. toba¢co ond gamblith9. Impa¢t tsf th• •¢0noml¢ ba¢kdrop Thèv•fve ofthè invaslrnent portlollo nowstands * £3.078.403. Th8 dNld8nd has imPFovod by&3%. As such11 Is fdtthal there are no foreseeab￿ [￿UeS of Imowdlale conc•r R••poMlbllNl•• of theTnwt8oalDlrn¢t¢rn Tho Twste•s twho are di￿r$ oftha 8rllsh 8 A5socl4lbTr forlhe purpose8 of Company Law) 8 fesp0n8kn1eforpr8pa￿￿9 thÈTNsteBSIDireclcfs' Report and th• fina￿￿1 st8temenls In o¢cordan¢e ￿1h applicabtg ¥ and Un5ted ￿ngdOM Accounllng Standards (United Kingdom G¢neraly Accepted AeLounting Practkel. Conpgrby law requlr•$ th• TN$t••51Dlr£clors to prepare ffinanaal stalernenlsfor88ch financial Y￿r. thich Iv• atr andfairiewoflh•slat•ofaffairs ofthetharilabJoc4NnpanyAndofthe kn¢oming resourcesand awAK¥tionoIres¢)UF￿$. kKluding tha incomo and expenLllure. olthe Cha￿tabl& company for Ihe ￿or. In pmparing tho$9 statsments. It￿ Iruslee￿dIr¢C￿ we rewlredto.. Select suitable occounung polldé$ thèn apply them con$￿t￿n￿Y Ob5eThethe melfvJ$ and prtnclples In th• Chatth85 SORP MakludgmMl$ and e5tim818s that ore r&asoDablE and pnthl Slate whether appllcab￿ UK Ac￿￿nting St8ndards have been fthved, to abry mt•rial thprtw85 ¢ti5dos8d explalrsed In IhÈ finandal Slate￿nts., Prepare the fina[￿￿1 51at•menl$ on Ihe going ton¢xm basks unlass St L8 inappropriat8 to pr88ume Ihal the thathabk rxAnpanywll c•ntinue In owatbn. The Tru$i¢eslDirédors aFe ¥8sponsibl? lor kewng proper #ex￿nt￿9 Tecord& Uwl disd05e reasonabh ac¢waw at any time th• finan¢a81 position of the tharlat4e ¢m)y and en?blg Ihem to en6urn thAt thè ffirvandal slat￿$ coryjtywlththe CompaniBs Act 2LK6. They afe also risportslbt¢for$Jfeguardlng Ihe asset5 of lhecharltsbjgc￿rypany 8nd h8nc&lor laklng i•asanable $tepststhe prev6t)dan and dèleEtion offraud and other trr¢gularit$. ITh 80 fara$ t￿ T￿￿tee510￿8ciU$ oTg •4Yarn.' There l8r￿ rd&¥￿1 1nf0miali￿ ofwhkh Ihe th¥labl•0)mp￿ls wthtor Iswo4re.' Tho tru8t88sldir8t#oTr ha￿￿ke￿ Ihe steps Ihat they ought to hav• taken to ffl&the￿O￿e$ awarnof any levaThl inlTrTration 8nd to establiah that th• auditor5 Are aware ofthat Info￿a￿on. A resolution to ieaFgMt sh￿ Gobbl IAudft) Limknd as lor the en$￿9 year be worvJs¢d at the annual ggnwal me4thg. This rwrtha$ been acc11rd￿ wlh Ihe p￿￿￿6￿5 cfPart Vll h]r smal undèr P1 15 olfhe Compani88 AL120Cfj. Appro¥¢d by ts TrusteBslDkeGkn OTh 2V 2024 and $i9r*d on thelrljehawty: LL. tia?hJ (Choirnj

INDEPENDE THE BRITISH AUDITOR'S SOCIATION INC Oplnlon IN• h•¥• gudtt•rt the financa81 siaternents ol The Brklsh •EKI Foralgn Untstsn (In¢>i￿rated) for Ihe 8ndatt 30 S8Wember 2W23 whith ¢omwts• Iho Slatemenl of Finand¥l AdNStbs, the 8alance Sheet and noteB fo th fwwityal statwn•nts. IncludlrYJ a summaryol8￿nMc2nt poVtk$. ThèfinansFAI reportirvd fr¥m•workthat has boen appll¢d In Iheir wwgratSon18 appllcabiolaw and Unknd Kingdom Accountkn9 Slar￿ards. hidudkng FRS 102'Th• FJnan¢￿l Rewlkng siandanl applKaNe in Ihe UK and Republ¢ ol IrelaTrJ". In eAwophlon thokndal staternents.. * • INe and faIr￿￿ of th8 8￿e of the com￿n￿S affair5 1$ at 30 S•pt•mber 2023, and ol 18 $tWu8 fortha yearthgn ended,. ha¥e beon propwty pFepar8d In xo)rdan¢• ¥Alh Uhft¢d Klngdom GoMwAwtedAcco￿fft￿ng Pradt.' ha$4e been Pr￿¢￿ In ac¢ordantawhh Ihe r8quirèmÈrts oflhè Comp8rwsAci 2riJ6. foroplnlon We conduded our audtt In accordance ￿ IntemationaT stand0￿$ ¢n Auditlng (UK) IISAS (UKI} appficable law. Our fesponsibllib•$ under Ilh)s it4nd4rds ¥Te further doscdbed kn the Authiorfs regpon$lbllitie5 for the audit of Ihg r¥wnoal ststemeftts ol OUF rewt. We wo thdopondent of th t()mpony In a¢¢orlanc& with th8 elhicgl r¢qulrements Ihal 8¥e relevant to a￿jtt olthe fjnancral 8tatsmeftts knthe UK. Indudi7J Ihe FRC'S Elhlc41 Standard, ar￿ wè ha¥•fulfil￿d Durottreth¥GJl rPspor￿1bl1[ll￿s In 8ccordanc8 lh￿0 requk¢ments. ￿tsbelIE¥l lthalth• audit evhjencgwe have obtalned 15 5fft￿nt and approprfate to pro¥Ade a b•Bls forow opknloTr. CtsnGlu¥lDM rthllng t• golng conc•rn In audltiNJ the $l•t•ments. wa ha￿ (ot￿b￿ded that the tru¥teelthreKknrs' use of th• gohlo ¢￿rArn basls 01 a¢ethrtlr¥J In tho pF8paraton of Ihè ftnandal stat•m•nts Is appropriato. Based ofttheworkwe h￿Perf0Mled, wa ha￿ not Id8n￿￿ed anymaterialuneèrtalntieg relaong to trv¢ms or Cp)nthllJ$ tha( Individualty or cdlectively. may cast 5ignifwt doubt on Ihe ¢hwitabYè ¢tynpanYs a￿lty to contlnug ¥8 a golng corThrn forthe Per￿ ofai I￿$t￿l￿1ve months trom when thg finandal Statemerts￿e authcrfized lorlwe. Ow re¥ponthNOg$ wd the r8spon5ibthli85 oflh• trusleeslLlredors wilh respect to golrvJ dexrihd kn tho Oth•rlTr)fomi• Th00t￿r laf¢rmatkn¢omprb¢%tha Infonnat￿n Indud8d 1nth8trustee51d￿1&￿¥. amuatroport, dherllNinthefinancial 8tstennts and OLwJditortg r¥>Drt ttweon, The tnist¢eslL1ir•c4ors are r88porwIb￿ trjr Il olher Informatlon conialn8d wilhinthe annualroport. Our OF4rlw ontheflnanclal statwnents do85 not covèr Ih8other Inf0m￿lDn and. except ioth& oxt•nl oIherw￿È ewicrtty Slated in wr report, we do nol •xpres$ any lomi of #55uTsnce ¢ondu$ion$ thereon. Our respon81ts1ty Is io read the other infom#iiort and. in éThno 80, con$k1er wheth•r the other Infefmation is m3terMIty knconsistèn1withtho￿nandal statBmÉnts •rour krKswlodgo Obla￿¢1 in the courso tsfthe audtt oroth8M$¢ app•ars t be mrially mi¥¥lated. Ifweider¥tifysuth Trt¢rial inconsiste￿￿OIppa￿ntm0tÈrsal m&8latemanls.waare requir lo det8smin• whdher thi$ rl$e lo a material mb8trnent in th8fin4ncial statements the￿Se￿E￿. 11, ba%d on tr wthwE hove pwformed. wg wKILththatth8rè Li a mat•￿1 mi&$tAtemèM ￿ the oth•flnfmat4on. we ar rewlrgd t(Tr Yeportthatfact. We have nothhvj to ￿POrtED regard.

Opknlon• on gth8rm•tt•r• pr•Krtb•d byth• Com￿￿￿4# A£t2a06 In ￿rOp￿￿on, based on Ihework undgrtaken in Ihe CDurse ￿th•￿'. the Infomation oNen kn the trusteesldlract¢rs' ￿port lor thè finandal year for tho fffi#nL¥41 st#toments we prepor¢d h ￿)￿￿￿ternt wKh the fiMnc&41 stalem¢nts,' and the WU$tse￿dtrfjc10rS. rnPDrt ha5 begn prepared In aCwthD¢•t￿ffth athlEabJel&aal r8qutr•m•nts. IAatt4rt on whlch wo ar• requlred ts) r•port ty •MUPtlon In the 1ghtofourkti•ww￿d undBrthdkny ofthe Mmpany andts eTh¥ÈrorvR¥nlobtalned inthBcoufsp ollhg 8utht, we haw not wJ•Ntsfied mtsstahrnents in tho tru5teesldrectu¥ reporL W8 ha¥8 notNng to wort In r•sp•GI Of1￿ f￿h?￿n9 mattars In towhich the Ccfflpsnl¢$ Ad 2Kfj r•qulres ui lo teportto you Ir, In our oplThoA'. accountifto rwdB have nL t48n kept. or retumo #deryate our a￿￿1 hav• not bmn rneNed from notN7etted by us,. or th817n2ndal elatemerhts are not rn agMmWbt￿ the a¢countirw ter￿5 roiums,. or Oltr￿te￿iIre0t¢rS. reMwr￿on S￿￿ed by law are nth mad8,' or we ha¥9 not al the hlorna14M 4nd •Xpla￿liar4we requlre lorour a￿￿1¢. or tho truSte¢￿direC4orS wel• nolentttf6d to prOp￿th?￿n￿￿1￿l ¥tstoments in ac¢wdance withth• small tA)mpanlès eglm8 and lake odvanla9• of tho $m#l companlas, &xemplion$ Ni pr•paMg the IrusleeslOirect¢rs' report. Il••pon•lbllltl•# of trusio•sldlrnGtorn A¥ expltheLI morefth ￿thE￿¥ste8¥/dtr£cth' r88ponsbllhl81 il•tw¢nL UlOtru88lth￿ClOrs ￿ r¢$ponslyt•forih• PTepEratlon of the llnanclal 8talennts and for bdThJ Satisfied that they 9lv a and faw wew. lor S￿h inteM41 c¢nlrol as Ihe trl￿SIdlTectors deternwn6 Is necgssary trj wopgrat(on of ffin￿da1 statoments Ihat are free from Mate￿ misstaternonL whe1h0Tth￿ to frwd oreffor. In prepwlng tho ￿ancIal stsltrmtfttt thè tNSte8slthr8clors 8re rspans4blè for assess￿g tha companws ablffty to eorrfinuo 45 a concorn, dfsdosiNJ, ¥5 appfK4blo, matt•rs relalèd lo galny con￿rn 8nd U￿ThJ the ¥￿9 eonc8m ba&1$ ola¢eountirvJ wl&ss Ihe Ir￿le?81￿￿¢t￿rS dther irrtend to lu¥Jai8 Ih? wmpaay ¢rto rxase cperalkns. orhave no reallsl¢ allemati¥e but tvdo 50. AudltoV• r••pon¥Sbllll•B forth• •udIt￿th#1knthn¢￿l stat•n•nts Oty¢th￿ are to obtain rea50nthl8 ￿l￿alKe •boknt wh￿h•r th8 Inandal st818ments fr•e from terial rni88lalement. wh¢thw to fraud cr error, and lo Issue an r8POrt Ihat Indudes our opln1c￿. Reasonablè a$surnneé li a htgh its￿ ofassurane. bLÈt15 a guarantee that ¢os)ducted kn accordance whh ISAS IUIQ wiu thays d8tect 3 material ml¥ststenwil oxlsts. MvdStatsff¢nts can arise from Iraud w erfor and arg ￿n$l￿O￿l materfd If.Individualty OT inlhe aggr¢gat¢, tW¢ould roasonabty beexye£lgdto itllluencethe dedskin$ ol usevs laken on the olthtsèflnwd ststwrts. lffegtdafith$, In￿ding fraud. are iastanrkns of non40mpliancewlh law5 and regulalon$. We ¢esigTr procedure¥ In lh¢ wrth our re$pon$ibllitie$, •ulin¢d abovè. to detect m8t•lal mi$statrnonls in resped of1ry•9ularthos, vKapthng fraud. Th8 ext8nttovJhth our prKedLweswe c4pablp of dgtoGlng irregthitte5. induding froud. is delaikd beltrw. 1. At the ￿annIng $lag& ollhe audrtwe galTr an und8r5tsnding gf Ihg Im aAd royulaliun5which apptyto the nwany and lThf I￿ n￿nagement 8¢ek to ¢omptywilh Ih05e laws aTrJ regulalkryns. Thi$ us ￿ ptsn opproptst¢ rfst( a￿08$mon. 2. Durfng thè audl we I￿S on r418vant il$k*eas amj reviewthe¢ompnan¢¥ wlth the la¥5 and rewlatlon8 maklng iélwwl•nqyirk¥s and undertaklng ¢orrobOrat￿n, for èxampfe byfavlawln9 Board Ilinules and other

We al￿$8 Ihe rlsk4lmatwklm1$8tat¢fflwrt lThth8 fina￿￿13t￿l￿mor18 tncluthng ¥$ o re$ul dfroud 8nd dertake yocedur8s includlng.. . Rthewlng Ihe wntro15 Set by manwmè b. Maki)g •w￿leS olmanagemenla$ towhelherlhey fraud w rflw1rr9g￿thl1eI have taken place, ortNhwe such opwrtunty mvJht exisl Chalkngng managemenl a55umpkns wlll¥ regard to accowjtlng 05tlmat•s d. ld¢n￿fy￿lVj and tsstthglourna1 entrie8, partlcularty thos8 whlc 8PP8aTto be uThJsu81 by slze ow na￿Te 8w#ts• of th• Inhwert bmlJth)ns oran autht.th¢r# 1$ o rflhat w•wHI not d8todal trregL4aF#ie$. Ihosg l••thn9 to a maierial ml$6labmont thg ffinafftcLg1 statamenls or no1￿COmF4&n¢ewtth reg￿tIon8. Thls ¥knk Increa￿& Ihe mctsthalcompknneewkh a18w or regul8tlDn is removed from the 8vert5 and tra1￿¢%10￿$ r¢ffe¢i¢d kn Ihe rkn?￿L¥al state￿ts, as we wil ￿ le$$ ￿koWtO bKomo aware ofln8tance$ ofrKTr¢W￿￿QrtQ. The flsk ￿ l$0 gt¢aterr8garding Iw8gulBritfasoccurrkng due lo fraud rather th8n error, a> fraud iTh¥olve8 inlentional conc￿￿• forgery. colluston. om158lon cf m15r0pre5￿1athDn. A luther dÈ8uipfjon of ourfespon$trtillll¢s forlhe audil oftheffinancièj stal8mnt51$ h)caled tsn the Financial Reportirv ¢ouncll'8 Web￿te atr. httpS..IA￿￿.frc.Qrs.ukj0￿.workJAud1vAUd￿.an￿as5￿anGe1standaTds￿nthgUIda￿¢¢lS1a￿daIds- desulplion frMm8 part of oui a￿AitOrS report. UM of•urrnport T￿ r•ptsrt Is md• Ithlyto tho ¢hJTiiabh xmparty'$ momb8rs. a$ a bth. In acewdance Chapt¢i3 of Part 16 01 lh& Cory)ank$ A¢t2006.Our a￿d￿Work has been undertak8n 8Othatwe mlghtstat8 toth8c￿rnpaTrfY m?mbÉTStho#è matters we are r8qLhrad to stale to Ihem In an au¢&torf$ roptyt and fornD tsther purpo¥8. To the full85t exi¢nt pérniiti•d Iw, w• do nol ¥¢c•pt reBpon$lblhtylo anyone Ot￿rIl￿n lh• ¢crywy arnl Ihe ￿mp￿S rnembers aboty, for our audrtwort forlhls report. cf forlhe oplnKsTr8 W8 have formed. Samanlh8 Danlel$ (Sénior Statuiory AudlEorl Forand on behalf of Show Gibb$ (Audit) Limtt•d Chart•red Certif*d Accounlants &r¥J 8tabJkny Audtcrf 264 Banbury R¢)•d oxfo￿ OX2 7DY

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATION IINCORPORATED) Inco om an arant not vin share ca STATEMENTOF FIMANCIALAcmviiiES FOR THE YEAR ENDED 30 SEPTEMBER 2023 88FUA202a SOFA Yeor ￿sept ))YJ SOFAweoietthd 2OSept 3)22 41fj4 W5X6 141AI 134 4.M 15. snd 4,978 .972 Aa) 1.fdl 1.731 IM7

J &1¢galF

121.f24 161.183 1ST -15, 4978 -18.iVA th￿l￿tryEa1 -15.898 49 ,797 .79315 4012 .139, .24 .91.113 -116,W5 2,551,117 .51,113 3AJ&I Qlt .144.7Ce 3.074AgJ -5233rJ 2ASI,117 1924,$61 46B.081 326. 45.192 $9(.171 3.140.175

THE BRMSH AND FOREIGN u￿TARIAN ASSOCIATION IINGORPORATED) Inco or uara and not h vin Balance Sh••tas at S•pt•mbor 2023 2023 2022 2022 ¥IF44113 4074403 I5￿1 10.681 103.453 36.164 $348 k14ffl7 156 S¥rdryC 2?.411 19 161219 5wbJryfJqdkorn (Nrte4) 14.416 2Y,423 io 29 24 171 63JMM IiXP.447 71874 f¢5$ (uw•&biE5 363 2,551,117 2.460,rAM 3.140.IY5 56.4 Sta￿￿ts h8V8 beon pwared In a#0rdaTh￿ wmh th• 8pKIo1 f•E sm r)ynl89 Lwjder parf IS ofth• C￿PaI￿ Ac4 2QO6. A￿v0ve￿ by Ihè Ex•ButN• Committae on 28th Februmi 2024 and 4grd on Its beh￿1 by.. Jeltrey Tea9￿, HonDwyTFea5ur•t The nol&s ￿ pages9 10 12 form partof th••¢ 8CO)unts Cunpfiny mtynber 141130

THE BMllsH AND FOREIGN UNITARIAN ASSOCIATION {INCORPORATED} Incor acom an limit d b lee and not havi TEST Aecounllng Polltl•s The ha¥e tthn wepared th 4¢£ordont Ywlth Artountlng and Rtyortino by chan￿es. Stai•mant ol RewmmeTraed Pradc8 oFd4cabb lo ¢frorii05 Yeparir￿ ihelr accounts kn ae£ardanrèwth th8 Ffin￿da1 R&p￿￿r￿j Slandard apprUb￿ in th8 VKand Rwubli¢ of Iroiand IFRS 1021 laffectiva 1 JarxJary20151- ICh3rfis SORP IFRS 102)). the Finaoaal Repjrvng St¥dord w4Kabl• tn tho UK and Aepubtlc of ImlaThJ IFRS 1021, th8 Charioes A¢t 2011 aNJ th8 Compard85 Act20￿. Tha prepar•Jin efftw,whh lsttw fu#¢tioThql ￿[re￿ Qtts¢ynpy. K4on8t8ry 8mounts in th910 fittanGi•I stom8nts af8rwndodto Ihe n¢or•$t£. The fi￿n￿ll$latem¢rtS hav• been pr¢parad onth¢ I¥$tOri￿1 eosi coivenlbn. modfied to Tndude fistod Inv¥8trnonb atlwvalu• l•ff8Cb￿ m¥kOt￿l￿o}. Thè pfinebjal a¢￿Unting ￿tsP￿d are solout bth. •. Invo#th1orrtlneorn• lTrvestm¢#tincome is accounled for kn the pwp)d kn whkhtho ¢h¥ltyl8 gndtwto rocolpt ofth? iDcorTh>. b. Flx•d A•••t ItlV•#lThnts Invesb•en15 arj illduded at cbsirbg m￿4￿arketI4alue at th• BaLqnce Sheet datè. Gh#ngu li maFkèiv8lue ara rxe(Ktsd or charged to Ih? of Flnancl AclvStt0s. Gal￿ all￿￿108￿ 8rl8ln9 tho do90581 of aMsarèf8cogrls8d 88 bglng reli$edwhoreasgHinsafidlorb)8sesari$lrn4froFnthe movamenlkn 8h¥e prf¢es are re￿OnI5#d 85 being unreali8ed. G. R•sowu• eXp￿d•d Resourcegexpended8rn indulediTrlhestatem￿t0I Flnan¢fa1Acti￿lIes oTran a¢cDJal$ bas1$, it¥AusfjvEof VAT which ¢anTrXbÈ reo)vered. and aw w)derheadinusth8lBggrog4te all ￿sts rdated toth8t 0$ delalad In Slat•n•nt of Fthan(4ilActMUa&. The G8nwal AsS8mbty ol Unttahan FreD CM5tlan ChuF(e¥ gmt fp)mpfises ts Uwe$trlthrt Fund pr4portion of hKom• andth8 5% admin181th charoe. Taxatlon Yhe Brlttth Foreign UnitaFlan A$so¢lattM On¢orporat•dl is a thathabfe knslitirtlonwknexemF4lonsfrom UK Corporntion Ta¥undèT Seclton 478 of Ihg Cly￿Or￿0￿ T8xArt 2010. •. Gokng ¢on¢•m the lima ofapproving the fjnaneial statements. th8 DlYe¢tor8￿ru￿ees have a r8awnable expecthtpJn that lh• tharity has8éequat8T￿l￿ces to ¢ontir¥Je in operational exlstvnce for th• forBseeabl8 fulur¢. Thus. the D1veCt￿s￿rU8t￿8$CC•thU0 to th&wing ba81• ofaceountlng h prapariry Ihe hnarthl f. Fund AccouTrtlng A summ￿ oflhtr Re5knded FLmd$1¥8hrMn on pag• 11. Capual lunth rekwentlhe Mernt4rc*U￿h9$ slfarg ofthe net assets hold by B&FUA as truste¢. In￿me1$ ￿lOcated in woporuon lo lho• as al l Octobere8ch yw. Company St•tu¥ The Cfxwny is registered as a Charty and k%. Ihwolore. exempt from laxatK

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATION (INCORPORATED) ntee and nol h 3. Llthd Irhwthwis M￿￿¥￿10 Additto 3,181￿5 181J12 1741 12 S•F4 3.Q7T32J s￿￿64 4. 3.2 p￿I￿n898m8ftI Fee 14A16 10MI io

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATtt>N (INCORPORATED) Inco acom im6ted b and not havin share 17lLklrt*r IrA,M 2551.117 .75215 .15 I￿,011 1071,49) .139.no puthmwpF￿Fe• -18((6 ￿ve$￿tte￿ Reth'tltrj 619,569 I4￿,0% 3.1116t6 4.910 72.114 319 IrN¢stswls ffA782 2N1t.6tI 3,miiX) Assets 13Jl 48 rAM 3140176 2%1840 32

THE 8RITI8H AND FOREIGN UNITARIAN ASSOCIATION (INCORPORATED) Incor LiaTanlee and ha in asha LthL4ty ofM•n the a¥entoflhe Asgodakn belngwtyjnd up dwln9 th padod ofmember8Np oT1￿1h0n oneyoaiaftewrds. •very momb¢r undertakes to conlribtrtè a$s•ts ofthè As$odairon on amtyjnt 6XC88dlng 0[￿ pow frJrlhepaymentofd8bts contrathd uptotbedalo olcessaUonolmembershlptogelherwithth•cO$tsof￿nthg up. The nurnber of mèmkrs a109 Januory 2024 wa$ 3112023.. 31). TNste¥$' Rernunerthi Th t￿slee5 neitther rece￿d nww2W 8ny•nolumènls ththryd the year. No tra¥•l MtsIste￿ wen$e¥wer• T9￿bursed toTNstees. R•￿t￿ Paty Tran9actkJns Thereww$ rv) r¢ld P*iransacllons durfryg theyear. 12