Ch•rlty reglstratlon number 266600 (England and W¥l•81
SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Caladine
Chortered Certified Accountants

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
LEGALAND ADMINISTRATIVE INFORMATION
Tru¥t••s
Dr Brigltte Jurack
Lutz LÈmmer
Rev S HaKmann
Mr J Hoffmann
H O'Kane
Rev K Othmor
(Appolnted 20April 20241
(Appointed 20 A￿1 2024)
IAFvointed 20 Aprfl 2024}
Ch•rlty numb•r {England and Wale•l
266800
Prfnelpal addre••
10 Sand￿ch Stre?1
London
WC1H 9BL
Ind•p•ndont •Mmln•r
John Cglodine FCCACTA FCIE
Caladlne Llrnlted
Chantry Hou8e
22 Upperton Road
EA&tbourne
EgBI Su98ex
BN21 1BF

SYNOD OF GERMAN4PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
CONTENTS
Tru$tees' report
Ind•p•ndent examlnerfs r•port
Statement of fflnandjl actlvllle8
Stslem•nt of Ilnandal po6lUon
Note8 to the Ilnpnclal 8tgt•mento
9-24

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
Thè TTUStees present Iholr annual report and financial Statements for the year ended 31 December 2024.
The financial 818lements have been Pfepared In ac£ord8nce with the accounts'ng pol￿e$ set out in note 1 to the
finanu81 statements and comply with the Synod's goveming document. the Chorilies Aci 2011, FRS 102 'The
Financial Reporting Standard applicablo In th8 UK and Republic of Ireland" and the Charib'es SORP "Accounbng
and Reporting by Charities.. Staternent of Recommended Pracbce applicable to charitie5 preparillg their accounts In
a¢¢ord8n¢e with the Flnanrial Reponing Standard 8ppllcable Sn thè UK and Republic of Ireland IFRS 1021..
Objoetlves and •ctlvltle¥
The Synod 18 esl8bli8hed to 8dvan¢8 the protestant Chrlstian rellglon, amongst Gerrnan Sp88kèrs In Great 8rit81n.
In a¢hlèvlng thls object. the Synod losters solidarity betsveen its rnember con9regations and a cotnmon 8PPToa(* to
questions of Chri6tsan fuith and ltte. It attends to the ecrJe¥la$J¢o1 and 80dal Ihe of the congr8gatlons and concems
Itself whh the malntènance ol Christian Iwe.
The Synod provldes th8 congreg•llons vAth mlnlsteT8, advlce, tralnlng. and ov•rslght 80 that th•y can provide public
ben¢ffil$ in accordance wth Ihelr ¢h8rftabl8 oblective8 and thelr Bgreement$ ¥￿th Ihe Synod.
Public b&n&fjt
The Tru8le&s have pald due ￿gard lo guld8nce Issued by th• Charity Commis81on in decldlng what actlvllles the
Synod should undertake.
Achlevemont• and pprfonnane•
MTnisÈry
The Synod 16 r•spon$lbl8 for providlng and organl85ng offectlve German-speaklng Protestant rninl31ry In Great
Br+tain. It 8UPPOrts the mernber congreyallon$ by employing paslor3 8nd p88toral A8818t8nl¥ for German wor8hlp
ond PAslor81 c8re when needed. even where there Is no OTganised ¢ongMgatlon.
Al the •nd of 2024 seven p88tors ware employed. who worked ￿￿th 16 congregollons 8UPPOrtkng about 30 place6 of
WOf8hW.
Quality M8n8gem&nt
The Synod supports the membtr congregations by visilBlion pnd Iralnlng. A visllatbon to A Congreg•￿0￿ 8el& In
motlon a proce3s of rellection,. whether Ihelr acllvllleB m8tch thelr objectives and whether Improvernent is possiblé.
Volunieer tralning ehabl•s them to lead worship, to offer worship for children, lo load the congregalon 8nd t
manage its financ&8. This supports good goveinance and developB the skllls of the current and lutur8 lay
cornmunlty. helplng to ensure the bng-lemi contlnulty of the congre9alion$.
Adminislrollve Support lo Congr8g8tton$
The Synod 5UPPOrts the mernber ¢gng￿ga￿on8 ty giving advlcè, examlnlng thelr flnanc&8 and legal documents,
and providing them with templates for their day-to4ay work. The Synod holds a Grade A Sponsorship License for
the UK Visa Immigration Sponsorship Scherne and o$$1$ts new pastors with the vlsa appllcauon process. The
Synod arr8nge8 an annual meeting for the Tr885urers of the congregatsons to di$cuss financial rnatter5, 8h8re best
practKe6 and gain a better understanding of the financial needs acr055 the Synod.
Fin8nci81 Support lo Congregations
The Synod suppor15 ihe member ￿ngregatIOnS by giving grants. It gives support grants towards the church work,
supports children'5 groups, spedfic projects and outlngs, parlly pays lor repair8 10 the rectorfes Inhabited by the
pastors and supports Congrega￿On5 In deficit.

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Nelworking between Congr8g81ions
The Synod Assen*)ty is held èach spring as the Synods annual general mgollng to provide opportunitles lor trustees
of tho congregations throughout Great Britain 10 Share their ideas for congregational work and to dlscusg matter8 of
Christion faith. In addllion, a successful weekend retreat wa3 held in Norfolk In October 2024.
R8presentalion
The Synod repr88ènts Gennan Speaknng Protestants at the Goman Embas8y, at Ihe Gener81 As8embty of
Evangelische Klrche in Deutschland IEKDI In several ecumenl¢al organlsatlons throughout Great Bril8in and In
Europe. It d8liver8 8 presentation about the German-spe8klng church work In Gre8t Britaln at the Deutsch8r
Evangtll$¢her Klrchentag In Gen￿8￿Y.
Administr8liv8 Support ID COngrego￿On8
The Synod 8UPPOrts the member congregatlons by glvlng advice, tsx8mlnlng their fix8nc•8 and legal dcKurnenl8,
and providing Ih¢m ￿th lemplates for theiT day.to.day work. The Synod hold5 8 Grade A Sponsorship Llcgnca lor
the UK W8a Immlgratlon Spong¢r8hlp Scheme.
Fin8ncio1 Support lo Congrng81ions
The Synod support$ the member congregallon$ by glving grants. 11 g5ve$ sUPPOrt gran18 lowardB the church work.
8UPPOrts children'$ groups, specffjc projects and outlngs, pBrtty pays lor repalrs to ih¢ man8e8 occupled by tha
P8Stor8 and supports congregatltsns in dèficrt. The Synod further supports member congregatson8 by 8pplylng to the
Kaiser Wlhelm11 Fund for grants vthich gre then d18trfbut•d to the Congregations.
N8fv/orting betlveen Congregalions
The Synod As88mbly held each Bprlng as the Synods annual gèneral meetlng, and the Church Treasurers, day
usually held 8ach wnler provide opportun￿16$ for Iruslee¥ ol th• congregatlon8 IhToughout great Brilaln lo shara
thelr Idèas for congreg8llonJl work and to dlsoJ88 mattefs ol Chrfsti8n farth.
Reprgsenlalion
The Synod represents German $pe8klng Proteslant5 al the Gtrman Emba8By, al th• Gener81 A85ernbty of
Evangeli8chÉ Klrche In Deutschland IEKDI and In several ecurn¢nical organiBatyons thfoughoul G￿at Britaln and In
Europe. It dèllvers a pres8nt8tion about Ihe GerrnBn-$peaklng churth work In Great Britsln at tha Deutsch
Ev8ng¢ll8che Kirchentag In G•m8n.
FinAnclal r•vlew
After mgklng appropriate en4uIrté8, the trusteeB h8vo a reasonable expecte￿0n that Ihe chaty hA8 adequate
Tosources to continue In oparatlonal exlstence forthe next year and for the foreseeable future.
Income
Th& Synod has 8ffecliwly 4 sources ctf inctrm8.
The Synod's Income clerives for the largesl pari from conlribullons by the congre98tions of £304,000 or 59%12023'.
£320,424 or e8%1. The Synod Assembly determine$ the contn'bulion to be paid by each congreg8￿0￿. The amount
for 2024 was incre88ed to £60,00012023.' £56,CKJOI to move doser lo ¥ b8l#nced budget.
ran
nd donation
The Tru#tèèS 8re most grateful for grants and donation5 ￿ceiVed 2024. In 2024 8 grant of £75,000 v48È madè by
the Sthroder 1905 Trust IReyist¢r¢d Charlty Number 11177481 frjr a variety of act4￿11¢5 aimed al creating an actlve
community life.
Furthermoie, the Synod received a legacy In 2024 of £14,55612023'. nill.

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
om
Nel income from investments in 2024 Amounted to £44.53212023-. £42.7951, the malorfty ofwhlch was derfved from
dSvidends ￿th £4,15812023." £3,298) being interest Incorn8.
ther fln8ncial co
In 2024 a finBn¢lo1 contrtbulon of £68.449 12023.. £43,435) towards the costs of the ppstoral assistsnl8 from the
congragations In London-￿61 wa$ received.
Expenditu
Salarie8 of thè pAstors represent the larg*$l part of the Synod's •xp•ndlture of £380,584 or 73%12023.' £382.378.
or 78%) Th¢ employment costs of rnost pastors are denomlnaled In Euros and are th$rèfore Impacted by fluctuaung
cvrrgney exchange rate8.
In 2024 the Synod provld¥d )Inandal support lo th• Congregations at a lol91 omount of £48,78312023'.£38,1801.
In 2024 the Synod incuired lolal •xpenses of £82,843 12023.. £82,352) lo provld¢ adminlstralive support to tha
ngregatlons. The malorlty of Ihase c05t5 were boma by sa18rie5 for the BdminlstratNe and financlal support staff
totalling £43,146 12023.. £38,329). The bal8n¢e was spent on Bu¢h Items as legal fee8, Insurance, accounting
support, ¢08ts lor th¢ Independent examln•r and other adminl$trative rtams.
During the fln8n¢lal year 2024 net assèts Saw an overall inuease of 2% mainty 89 B re$ull of unrea118ed g81ns on
Investment$. The value of the Synod'$ net assets as at 3111212024 increased from £1,655,139 to £1,685,934 as
reault of favourable capllal mark818.
Resul
In 2024, the Synod had a nBI surplus of £30,795 12023.. $urplus of £83,855). The Synod's unreslrlcted funds
inueased by £111,39312023." Increased by £28,469).
The Synod recelved no grant5 or other Sncome from central or local gov&mment.
Reserve8 policy
In 2024, the unrestrfctgd fvnds Ire8erve5151ook Bt £948.89212023'. £837,501).
The Synod's policy for holdiny rè$orves Is lo keep the liquid amount of unreslriGted fvnds at least equal tr) 24
months of operating expenditu￿$, le53 the direct C081s of mlnlslry, lo safeguard Ihe cOn￿n￿ty of Dperats'on$. In the
Trustees, judgement, the adequate minirnum amount to be held as liquid General Reserves for thi¥ purpose rem81ns
sèt at £200,000.
At th8 ènd of 2024, the arnounl kept in cvrrent accoun15 and cash-equivelent fixed term ￿th b8nkln9
in5titubons located in the UK and In Gemiany was £251,69712023.' £246,869).
Resirlcted Funds
The Salary Savlngs Funds is an ino¢m8 lund holding the unspènt part of the congreg8tsons' Synod fee5 for
covering the costs of ministry. The fund had already been exhausted to £0 8$ of 3111212024.
The Congregation SLtpport Fund 5s an income fund holding donations given in past years by tho EKD and
similar bodies foi supportlng the congregabons that rnake up the Synod in ways to be declde¢J ty the
trustees. The lund decreased ty £1.442 In 2024 and stands At £184,470 on 3111212024 13111212023..
£195,912}.

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Congregatson Shortfall Fund Ifomerfy called Grant Retalned In Germany Fun¢Jl is an Income fund
hol¢Jlng donatSons given In p8$1 yéars by the EKD for coverin9 the salaries of p8Stor8 and for supports'ng the
congregaltons that mak¢ up the Synod. This fund was ret8lned entsrety in Germany before 2017. The value
of this lund decrea8ed by £79.154 in 2024 and stands at £542,571 on 311121202413111212023.. £821,728).
Inv•stm•nt Policy and Obb¢tlve8
The Synod'8 inve81Tn6nt policy, a6 defined by the Trustees In consuhatSon wlth th8 Synod's ffin3ne• committee,
permtts Investlng 811 rèstrfcted and Un￿$tr￿ed lunds of the Synod, except Page 9 of 31 Synod of German-speaking
Lutheran. Reformed ond United Congreg8t5ons in Great Brlt8ln It8 Uquld General Rese￿0$, In athlcal, dlveT61fied
muhl-assel funds ￿th balanced risk 8xposure and to transfer invostments withln the CDngffjg8tlon Shortfall Fund
Ihai are held in Germany lo tht UK. The trustees are satisfied Ih8t the inveBtrnent pollcy Conlnues to be Sultèble for
generating increased ietum on the Synod's Invested lund5.
Pollcl•s for the paym•nt ol StAff
The remuneration ofthe pastor8 posted lo employment by lh8 Synod In the UK under ts agreement ￿th th• EKD18
Set by the EKO In accordance with 118 worldwde procedure8. Tru51eès who are also employed as p88tor8 have
thereforè no role in sett4ng thelr own remuneratlon. The 8alar10s of non-EKD pastors, pastoral gssislants and of the
olncè stgff are Sel by the InJstee$.
Rl•k Man•g•m•nt
The trustees have a$sa88ed Ihe malor rfsks lo whlth the Charily Is expoBod, In partlcular thos? related to the
oper8tton6 and flnances of the Charity. Th• trustees are 8atssfied that ad•quate processe8 and ￿ntrol procedures
are in pla￿ lo mrtlgate the charty's ¢xpo8ur• to these rlsk8.
Employ¥f$11gblllty, public liabllNy, p•rsonal Inlury, propety and lag81 protectlon Insur8ne& polldes are In place.
Structure. gov•rn•nc• ¥hd manag•m•nt
The Synod Is an unincolporated ecde8iastlcal charitable aÉsoci8Ion oovernÉd by Its Con8titutlc
I"Synod8lordnung'l of 12 M8y 1973 85198t amended by the Synod AsB8mbty on 29 April 2023.
Gov•mlng 8ody
The governing body of the Synod 18 the Synod Assembly. It cons15t5 of the trustees. the pastor8-In-offlc• of the
pastoral reglons. one delegate Irom each congregatlon lYAth a minimum of three delegate3 from each pastoral
Tegionl and up to seven extraordinary members 8ppolnted In 8¢cordance with the Constitutlon. The Synod
As5embty meets Ofdlnadly once 8 year.
The Synod Assembly elects the Synod's irustees and con15mis the gppolntmenl of Ihe treasurer If the treasurer is
not a truBtee. The Synod Assembly derides on th8 staluies of the Synod. set5 rts budget and Its mombers,
contribution5 and Teceive$ the 8nnu818ccounts.
Tru•l•e$
The Synod Council Is the execubve orgpn of the Synod and its elected members are the tru8tee8 of th8 ch&rfty. The
Synod Councll Is Te5ponsible for thè Synod affair6 alld h88 all requlr¢d powers for this purpose unless they are
alloGaled to the Synod As¥ernbly by the Constitution.
Trustees are elect8d undBr th& terms of the Consb'lulion. Elections lake place every th￿e years at the Synod
Assembly. Trustees may be re-elected. The trustees act Iwthin the Synod's mandate and are accountable to the
Synod Ass8mbfy. Th¢y report lo the annual me¢tlng ol the Synod A¥sembly. The trustees are voting rnembers of the
Synod Assembty.

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Tru$tee8 are Inducted Into their ￿SponsI￿41￿&S and duties on the basis of ChaTty Ctsmmlsslon publicafjon8. They
are provided wth copies of the Charrty's governlng document Bnd have equal rlghl ID informatlon about the Charty's
busineBB. They 8re familiar wlh the phllosophy, history and obleclives of the charfty. Ongoing trustee development
lakes place as required.
Trustees have considered th8 Commisslon's guidance on public benefit. and partlculaty the 8pedfic guldance on
charflies for the advancomenl of religion.
Lgad Trusteè lor Flnon¢•
Tho 18ad Irustee IOT flnanca has delegated re$pon8ibllty for intem81 conlrd$.
Admlnlgtr•tor
Tran8actlons Ar• perforThd by the Fln8ndal AdmlnlBtraloT, 18 •mployed by th• Synod at its office, under th•
"lour eyes. prfndple.
Tru•te••
Tho Trustees vtho served durlng th8 year and up lo th• dot8 of slgnature oltho fflnandal Btstements w•r•:
Rev Verèno Jantzen
Dr Brigitte JurAck
Pastor Kai Thierbach
Dr Ml¢h¥•l8 Scheve￿an￿Free¥IQn*
Lutz Lemmer
Rev S Halfmann
Mr J Hoffmann
H O'Kane
Rev K Othmar
(Railgned 21 Aprfl 20241
IR•slgned 21 Aprll 20241
IRe$lgn•d 21 Aprll 20241
(Appointed 20 April 20241
(Appointed 20 April 20241
(Appointed 20 April 20241
Fund• h•ld •• CUBtodl•n tru•t••
The Synod acts as Custodlan Tru8t•e for the Gem8n S•afare¢s Mlssion IDSMI. by holdlng fund8 and deallng vAth
transactions on Iheir behalf.
These monles, whllst temporarily under the control of the Synod, 8re not the property ol the Synod and ha
therefore been excluded from the Bccounts. The totsl balance hold on DSM'S behalf at 3111212024 waB £5,188.
The TruBlee$' rèport w98 approved by th¢ Board of Trustees.
C4A408
Rev ¥￿'rfrnann
Tru8t¢e
29 May 2025
D818'.

SYNOD OF GERMAN4PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SYNOD OF GERMAN4PEAKING LUTHERAN, REFORMED
AND UNITED CONGREGATIONS IN GREAT BRITAIN
I r8POrt to the Trustees on my examlnation ol the finanu81 $latemenls of Synod of German-speaklng Lutheran.
Rgformed and United COngr￿a￿On5 In Great Britain Ith8 Synod) lor the year ended 31 December 2024.
ResponsIbilitl￿ and b•818 ol report
As the Trustees of the Synod you are responsible lor the proparatlon of the flnanclal ¥lal•mon15 in accordance vmh
tha r8qulremet7ts of the Charitles Act 2011.
I report In resped of my examlnatlon of the Synod's financi818tstements carried out under aectlon 145 of the
Charitse5 Act 2011. In carrying out rny ex8mln81Ion I have followed tht Dlr8dons glven by the Charfty Commlsslon
under 8e¢llon 14515llbl ol the Ch8rttie8 Act 2011.
Ind•pendent oMmlnerf• •tstèm•nt
Since the Synod'$ gross Income exceedéd £250,000, the Independent •xamlneT rnust be 8 m•mb8r of a body1I8ted
In 5ectlon 145 of the Charities Act 2011. 1 confifrn that l Bm quoltn*d lo undertake the ex3mlnatlon becau89 1 am a
member ol ICAEW, which h one of the listed bodle6.
Your atlention 18 drpwn to the fact that the ¢harty h88 prepared tha fln8nclal statement5 In a¢¢ordance wlth the
relevant ver8ion uf Ihe Statement of Recommènded Practlce appllc8ble to charities preporlng their fin8ndal
Statements In 8ecordance vlth tho Flnanaal Reporting St8ndArd applicable In the UK and Rèpubllc of Ireland IFRS
1021 In preferance to the A￿OU￿￿ng and Reporting by char￿as.. Statement of Recommended Practlce i88ued on 1
April 2005 which is referred to in the ext8nl regul¥llons but h85 now been wlthdrawn. l understand Ihal thls has
been done ordèr for the flnancjal statements to provid8 a true and fair ¥iew in accordance wllh UK General
Accepted Accounting Practice.
I he￿ eompleted my examln8llon. l Confimi that no mJtt•rs have come to ry #ttantlon In connectlon whh th8
examination giving me cpuse ta belleve that In any m8leTlal respect..
ccountlng records were not kept In respect of the Synod 8$ requlred by 8eGllon 130 of the ChgrttleB Act 2011.
the finandal 8t¥lam•nts do not accord wllh those records.. or
th¢ finandal stalernenl$ do not cornpty wth the appl[￿ble requlrern8nlB COn￿mIng the form and contènt of
flnanclal statements È•t out In the Charitiès IAccounts and Reports) Regulations 2006 olh•r than any
requ1￿ment th81 Iht flnanclal statements glve 8 true and f8lT ￿tw, whl¢h 1$ not a matter conBldeMd 89 part of
an independent examinatson.
I have no concerns ond have corne ?UD$S no other matter¥ In connecilon wlth the èx8mlnatlon to whlch attention
Bhotjld be drawn in thls report in order to enable a proper understanding of the finan(ial stotements to be reach8d.
John C•l4dlne FCCA CTA FCIE
C818dSne Llmited
Chantry Hou8e
22 Upperton Road
Easlboume
East Sussex
BN21 1BF
D8te'.
•1(

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unr•8trleted Regtrlcted
funds
funds
2024
2024
Total Unrestrlcted R￿1￿cted
lunds
fund•
2023
2023
Total
2024
2023
Not••
Income from:
Donatson5 and legades
Chadtsble activltie8
Investments
89,558
112,524
21,018
89.556
376,848
44.532
70,000
1,285
19,725
70.000
367.104
42,796
284,324
23,516
365,809
23,071
Tot•1 In¢om•
223.096
287.840
510.936
91,020
388.880
479,900
Exp•ndliur• on:
Charitable adivltl•8
129.730
394,368
S24.098
101,251
385.942
487,193
Tol•l •xp•ndlture
129,730
394,388
524,098
101,251
385,942
487,193
Nel g8lnsllloGsesl on
Inyf ¥lments
11
20,224
27,928
48.152
39.233
54,179
93.412
M•t In¢omell•xpondlturvl
113,590
178,6001
34,990
29,002
67,117
86,119
Oth•r rncognl••d
galn• •nd 108sM;;
Olher losse8
13
12,1971
11,9981
14,1951
IS33)
{1,7311
12,2841
Net movement In
lunds
111.393
180,5981
30.795
28,469
5S.388
83,855
Recon¢lllatlon of lunds..
Fund balanco5 ¥11 Januory
2024
837,499
817,840 1,855,139
809,030
762,254 1.571,284
Fund bal*nc•s at 31
D￿eMbar 1024
948,892
737,042
1.885,934
837,499
817,640 1,655,139
The $tsletnent ol finanaal activities Includes all gains and108$0s recognlsed In the year. All Sncome and expenditure
del￿e from continulng 8Ctivltlès.

SYNOD OF GERMAN-SPEAKING LUTHERAN. REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEAI8ER 2024
2024
2023
Note•
Flx•d ••••ts
Propety, plant and equlpment
Investrnents
14
15
1.718
1,451,046
1.421,121
1.422,285
1,452,782
Current ag••ts
Trade and other raC•￿able8
Co8h at bank and In hand
16
77
301.876
10,825
246,889
302.053
136.3841
257,494
15S.1171
Current Il•bllltl
17
N•t curr•nt ••Bet•
283,869
202,377
Totsl 4•••t• l••• ¢urr•nt Il•bllltl
1.885,934
1.855,139
Th• fund• of th• Synod
Re6trlcted Income fundi
Unr•Atrlcted fundi
737,042
948,892
817,640
837,499
1.885,934
1,655,139
The ffinandal ststements were approved by the Tru8tee8 on .............. .
Re¥¥￿aIr
mann
Tru•t••

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollclas
Challty Inforniatlon
Synod of Germ8n-$peaklng Luther8n, Relorrned Bnd United CongregatlOn8 in Gre4t Britain is an
unlncorporal?d charty, govemed by Constitution.
1.1 Accountlng conv•ntlon
Accounts have been prepafed on accruals basis in acwrd¥n¢6 wlih the rules appllcable to non-company
reglstered chBrrtle8 wllh a gross income ol over £250.000.
As 8 publlc benefit antity under FRS102. thè charity has prepaTed the flnanclal statement8 in aCCOTd8nce wllh
tha Charities SORP IFRS1021 effectlve 1 January 2015.
The ffnandal slalements have been prepared under Ihe hlstortcal cost convenUon.
Th• flnanelal statements have departed from the Charlties IAccounts and Rèports) Regulations 2008 only lo
tha extent required to provide B tTUe gnd tslr view. This departure has Involved following Ihe Slatemtnt of
Recommended Pr8cJc8 lor chariUeG applylng FRS 102 r•lher than Ihe version ol thè Statement of
Recommended Practice whlth 1$ referred to In the RegulplSon$ but which h8s slnce been wllhdrawn.
The flnAncial statements hre prepared In st8rtlng, which 18 the hjnclional currency of the Synod. MDnelary
amounts In these flnanci81 stal•ment& ara rounded to the nearest £.
The financial 813lement3 have b••n prepared under the hlstor(cg1 COBt convenuon, modffied lo Include the
revaluation of ¢ertgln financlgl Instrument8 at fair valua. The princlpal accovnting polide¥ adopted are set out
below.
1.2 Golng eone•m
All incom? and expendtture have 8T15en from ccnllnulng Actl￿tIes.
Havlng token all available information Into account, the trustea& hAv8 8 reasonable expectslioll thjl th•
charity has Bdequale r¢sour¢es to continve in operatlonal èxistence for the nexi 12 months 88 well 88 lor the
foreseeable lulure gnd thus are sats"sfied that there are no matérlal uncertainlies about the thgrty's ability lo
continue 88 a golng concem.
1.3 Ch•rftabl• fund•
Unrèstrfet8d funds can be used In accordance wlth the charliable objeC￿v¢S gt Ihe dlsuetlon of the Tru31¢0$.
Rest￿¢1¢￿ fund8 can be used fcf partlcularfy restricted purpo808 wllhln thg oblects of the charity.
R8StrfcUons arf68 when Specified by tho donor or when fund3 are r8i$&d foi p#rtlculaty resirfcted purpose8.
1A Incom•
All income 18 re¢ognlsèd in the Staternenl of Financial Activitles once the charity has entitlement to the funds,
it 18 probable that the Income will be received, and the amount can be measured rell8bly. Contractual inc￿rne
IB recognised once the service has been provld•d.
Gffts in klnd are accounted for At 8 reasonable estimate of thèir falr volues lo the charity 81 tho amount
realised on sale. Donated servlces are induded in income and expendiiure where the benefit to the chanty is
re850nably quantffl8ble, measurable and m8leri81 at the estimated value lo the tharity, wlth exception ol
vLlunl¢or help whlch Is not included in th¢ aecounts.
Cash don8tSons are recognised receipt. other donallons are recognised once the Synod has been notified
of the donalion, unless performance conditions require deferral ol the amount. Income tax r8eov8r8ble In
relation to donatlons received under Gift or deed5 01 covenant Is recogni5ed at the tirre ol the donatlon.

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounllng pollcleo Icontlnuodl
Le9acles are recogni5ed on rpcelpl or Othe￿Se ff the Synod ha5 been notified of an impending dl$tribution,
the amount 18 known. and receipt is expected. 11 the amount is not known, the leg8cy 18 treated as
conlJ"ngent asset.
1.5 Exp8ndltur•
Liabilities are roco9nised as expendtture as soon os there ly ? legal or con5tructlve obllgatlon comrnltung thè
charity lo Ihol expenditUT8. It Is probable that a transfer of economic benefits will bv required in settlement 8nd
the arnounl of the obligation can ba m•asured ￿11abty.
Expenditure is accounted for on an accnJal8 b881$ and has been d858ified under headlng¥ th81 aggregate all
Cost related lo the category. ￿ere co¥t¥ cannot be dlrectly 8ttribut8d to a specific headlng, they have been
gllocated lo adlvlll?$ on a ba615 consbslenl vAth th• use of resou￿$.
1.6 Prop•rty, pl•nt •nd •qulpmènt
Atanglble fNed a58et 1$ capllollsed 51 tts InlU81 co¥1 al l•Ast £500.
Fixed a58el Inve$lmèntS are mea6ured Inltlally al Cost and revalued 8t th8 end of the rèporting period to their
falr valu¢. Th8 value of investment fund8 is based on the untt bid pnce. For Inve81mènts listed or traded on o
recogni¥ed exchange. IBlr valut 1$ th8 market value. If the falr value cannot be measured reliably, indudlno for
oodal Inv88lments. Tevalualion Is based cfi cost leos impgirmenl.
Deprecl8lk)n Is recognised so as to wrlta off the COBI or valu8￿on of a88et8 levs thoir re8idual values over th•lr
uselul lives on the follovéing ba8i8'.
Computar8
Llnear over four years
The 98ln or1088 arlslng on Ihe disposal of an asset is delemilned 88 the difference be￿een the 8blo pro¢egd8
and tho carying value of the Oss￿, and Is recognlBed In the $tatem8lll of financlal actlvliles.
1.7 Non-current Inv6slm•nts
Flxed a65et investments are inrtially mea$ur¥d at tr8n3actlon prtc• exctudlng trensactlon c08ts, and are
subsequently me85ured at lair v8lue 81 each reportlng dale. Changes in fair value are rocogn15ed in net
lncome1lexpend￿Urel lor the year. Transaction costs are expen88d 88 incurred.
1.8 Imp•lnnent ol non-curronl ASBet•
At each reporung end datè, the Synod rev7ewÈ the carylng amount¥ of its tangible asset8 lo detemine
whether there is any indication that Ihose assets have suffered an Imp•lment loss. If any Èuch indicaiion
exlsts, the recoverable Amount of the 8lÈèt l& e8tsmated in ordor lo datemiine the extent of the impaimient
loss lif any).
1.9 Cagh and ca#h •qulval•nts
Cash and cosh equlvalents include cash in hand, deposlts held al c811 with banks, other 5hort-t¢mi Ilquld
inve5trnents with original m8lurities of ihree months or less, and bank ovèrdrafts. Bank overdrgfts 8rg shown
wtthln borrowings In cuffent Ilabilibes.
10-

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng pollcl•s IContlnu•dl
1.10 Fin4n¢lal Instruments
The Synod has elected to 8ppty Ihe provi&ons of Secuon 11 'BasiG Flnandal Instrumènts, and Secilon 12
'other Flnand81 In$trum•nts Issues. of FRS 102 to all ol It5 ffinancial instruments.
Fin8ncl81 Instruments are recognised In the Synorts balance sheet when th¢ Synod becomes party to th•
ntractual provisions of the inslfument.
FinaThcl81 assets and llabl1￿1e8 are offset, wth the net #mounts presented in the ffinanrljl 8tgtement8, when
there15 a legBIty enlorceBble right to sat off the recognlsed amounts and there 5s an Intèntlon to setue on 8 net
b885$ or to ffjallse th& 88set 8nd Se￿e the liabllty Simultaneously.
BASIC fln4ncl41 •8¥ets
Bas1¢ ftn8ndal A88ets. vthlch Indudè tradè and other recelvable6 and caBh •nd bonk balances, afe In6ti8ty
rnea$ured at transaction price including tr8ns8ctlon eosts and are sub8?quenty carried at amort18ed cosl
using the effectlve intere81 mèthod unless the arrangernent conslttul¢$ a flnancing tran8action, wh8r• the
transaction IB mea$ur¢d at Ihe present value ol the luture receipts discounied al 8 rn8rk¢l rate of intereBt.
Flnandal a¥3ets do$$fflèd a8 recelvoble vAthln one y•ar are nol amortl8ed.
8••l¢ fln•nel•l Ilabllltl••
Baslc finanaal li¥bllitie$. induding trade and oth&r payables 8nd bank 108nA are Inlilally recognl6ed 81
trans8Ctlon prtce unless the arrangement constltuies a finanong tr8ns8dan, where the debt inslmrnenl Is
m8a5urad at the present value of the fvlurt payrnents dlscounted 81 9 market rnte of Intere81. Flnon¢lal
Ilabiliiles claBBbfted 06 payable wllhln one year are not arnortised.
Debt In8lrumènt8 arè subsequently carrfed al amorlBed cost, 118lng the effecttve Intere8t rsle melhod.
Trode payables are obllgalion8 lo pBy for goods or servlces that have be¢n acqulTed In the ordlnary cour8• of
operatlons from supplier$. Amounls payable are classified 83 current liabilities rf payment Is due wmhin one
year or leJs. If not, they are presented 88 n0n-cUr￿nt Ilabllftles. Trade payableB are recognlsed Ini1181ty at
tr8llBacllon prl¢e and subsequenlty rneasured al amortlsed cosl uslng Ihe effecti¥e IntereGt method.
D•r•eognlrfon of Ilnanclal Il•bllltle¥
Finanryal liabllllle8 arè de￿COgnISed ¥then the Synod'$ ￿ntractual obllgatlon8 e4)ira or 8Ta dlscharged OT
c8n¢ellad.
1.11 Taxatlon
The charity 18 exampt from tax on ItB charitsblg a¢tlvtUg$.
1.12 Employee banefits
The c03t of any unused hollday entidernent18 Tecognlsed In the perlod in ¥thith the gmployeg's service5 are
r8rxiv8d.
Temilnatlon benefrts are recognls¢d lmmfrdlate￿ as an expense whèn the Synod is demonstrabty committed
to temiinate the employment of an employee or lo provide temlnatyon beneflts.
1.13 Retirement benefits
Payments to defin￿ contribution relirement benefit scheme5 are charged as an expenBv 8$ they fall due.

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Aecountlng pollcle& Icontlnued)
1.14 Forelgn gx¢h¥ng•
Assets and 118bilitles In loreign curTend88 are translated Into stertlng at the rnlddle markel s￿1 r8t* os
publlshed by Ihe Bank Df England for the balance sheet date.
TrRn8actlon 8mounts Sn fO￿Ign currenries are transloted into slerfing 81 the rale of exchange ruling 8t the date
of transactlon based on the rnbddle market spot rate 83 published by the Bank ol England unless the actual
transactlon rat8 can be idenllfied.
Exchange difference¥ ar? tskan Into account In 8thvlng at tho OP8Tallng re5uIL
Crltlc•l accountlng ￿tIMat•¥ and ludg•m•nts
In the application of ihe Synod's g¢¢ountlng pollcles, th8 Trust888 are requlred to make Judgèments, estimates
gnd assumptson8 aboul th¢ ¢arylng amount 01 assets and liabilities that are not readity apparent Irom othèr
sources. The ests'rnaleg and associated a88umplSon$ ar• based on hi8tortcal 8xp•rfen¢o and other fadors that
are consld8r8d to b¥ relevant. Actual ￿5￿￿$ MAY dKfer from these tssllmates.
Th• 88tlmates and undertylng assurnptlons ar8 revlwed on an ongoing bas18. R•vi$lon$ to accounllng
èstimates are recognised in the period in which the e511mate Is revlsed where the revlslon affects onty that
period. or in tha parlod of tha revision and lutUTe p&riods where the revision affects both current aNd future
periods.
In¢om• from donatlon• and l•gael••
Unr•strlct•d
fund•
2024
Unrn•trlct•d
lund•
2023
Donation8 and glft¥
Legacies
75,000
14.556
70,000
89,556
70,000
Drjnatlons and glft•
The Schrodor$ 1905 Trust
75,000
70,000
75.lJOO
7D.000
12-

SYNOD OF GERMAN-SPEAKING LUTHERAN. REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 310ECEMBER 2024
In¢om• Irom eharftable actlvltl•$
Unre•trf¢tsd Rutrt¢ted
lund•
fund•
2024
2024
Total Unro$trlci•d Re•trl¢ted
funds
fundo
2023
2023
Total
2024
2023
Charftable Actlvltl••
Minlstry Synod Fees
Pastoral A8518tance
Refunds
Provision of Admln
Support Servlces lo DSM
Other S¥nAc8s
108,000
196,000
304,000
320,424
320,424
125
88,324
88.449
43,435
43.435
1.980
1,950
1.295
4,399
4,399
1,295
112,524
264,324
378,848
1,295
38S.809
367.104
InGomv Irom InvMtm•nti
Unre•trl¢t•d R••trlct•d
lund•
lund•
2024
2024
Totsl UnrMtrlct•d Ro•trt¢t•d
fund•
fund•
2023
2023
Total
2024
2023
Income from IIBled
Investment8
Intarest ￿ceIVable
18,858
4.158
23,516
40,374
4,1S8
18.428
3,299
23.071
39,497
3,299
21.018
23,516
44,532
19.725
23,071
42.796
13-

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ZJQ
OJO

SYNOD OF GERMAN4PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support colts ollocated to acllvltl¢*
2024
2023
Stsff ¢ost8
Depreciauon
Office costs
Insurance
Legal fees
Benk charges
HR serylces
P8yToII processlng
Telephon
Office equlpmant
Other administratlve costs
Govemance c06t8
49,420
572
198
1,817
5,220
214
2.593
756
38,377
572
1,270
1,237
124
472
3,438
188
68
1.512
14,614
3,970
20,428
85,753
82,352
Inistry
Quality management
Admin support to congreg8tion
Flnandal 8UPPOrt lo ¢ongr•gAtlon
Netsvorklng
Repre5enlatlon
48,745
5.013
5,013
5,118
18,731
5,135
28,085
4,343
4.467
4.343
18,859
4,455
85,753
62,352
2024
2023
G4)v•mance co•ts ¢ompFI••:
Independent oxamination fees
A¢countancy
Synod ¥$$emb
Sponsorship licen
Synod coundl
2,640
2,742
13.718
717
611
1,517
12,318
220
561
20.428
14.614
Net movernent lth fundg
2024
2023
The net mvement In lunds18 Stated aftèr ch8rglngllcTediting)'.
Fees payable for the Independent examination of the chArfty's ffinandal
statements
Dewedatlon of owned proparty, plant and equipment
2,640
572
572
18-

SYNOD OF GERMAN4PEAKING LUTHERAN. REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Tru•tsè•
The Trustees do not reCe￿e ary remunerallon for Ihelr servlces as trustees. In the report(ng perioLI, the
following Trustees w¥r8 employed by the Synod as pastors 8nd received salafie8 lor thelr non-truslee
services in tho Congregations of thelr Pa8ioral Region, or were reimbursed the lollowlng èxpanses:
Tru•t•e romun•rnilon
2024
2023
PastorThierba¢h
Pastor Halfmann
Pastor Klehn
Pastor Jantzen
Total
63,321
61,288
80,192
$0,$84
29,984
204.108
124,609
Tru•te• •xpfrnB
2024
2023
Pastor Janlz?n
Pastor Klèhn
Pgstor Thierbach
Brlgltte Jurack
P8slor Halfmann
Jochen Hoffman
Tot•1
830
1,105
499
270
192
42
82
205
1,166
1066
10 Employ•••
The average monthty number of employe•8 durfng the ye8rwa8-.
2024
Numb•r
2023
14umb•r
Employm•nt co8t•
2024
2023
Wage¥ and salarles
Social security costs
other pension co818
388,144
7,910
7,208
411,814
6,385
2,556
403,262
420.755
19-

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Employe￿ IContlnv¢dl
The number of &mployee5 whose annu81 remunerots'on was morg than £60.CiIO
16 aB follow$'.
2024
Number
2023
Number
£60.000- £70,000
11 G•ln* *nd lo••e• on InV￿tments
Unrn*trlct•d R••trl¢ted
fund•
fundB
2024
2024
Total unrn￿lCt0d R••trlct•d
fund•
fund•
2023
2023
Tot•1
2024
2023
GaIn￿(lOsseS) arlslng on..
Revaluallon of
Investrnenl$
20,224
27,928
48,152
39.233
54.179
93.412
12 T•utlon
The ¢h8rfty18 exempl from tsx8tlon on Itj actlvltle8 bacau8e all It8 Incom•18 app￿ed for charltable purpo888.
13 Oth•r g•ln• •nd10•••8
un￿trIct•d R••trf¢ted
fundi
fund•
2024
2024
Total Unre•trf¢t•d Re•trlct•d
fund•
fvnd•
2023
2023
Totsl
2024
2023
Galnsl1los￿sTr upon..
Forelgn exchange
2.197
1.998
4,195
533
1,731
2,264
-20-

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEhlBER 2024
14 Pvoperty. plant and equlpm•nt
Comwtw¥
C￿t
At 1 January 2024
3,923
At 310ecember 2024
3,923
Doprncladon and ImpalrM•nt
Al 1 January 2024
Deprod811on charged In the year
2,207
S72
At 31 Docernber 2024
2.779
Carrylng amount
At 31 December 2024
1.144
At 31 December 2023
1,716
16 Flx•d •Met Inve•tmont•
Ll•t•d
Unll•t•d
Inv••tm•nl• InvMtment•
Tot•1
Co•t or v•lu*tlon
At 1 January 2024 & 31 D•￿rnber 2024
1,372,988
78,078
1.451,048
C•rrylng •mount
Al 31 D•cember 2024
1.372,988
78,078
1.451,048
Al 31 December 2023
1.372,968
78,078
1.451.048
16 Tr•d• •nd othor r•celv•ble•
2024
2023
Amounts falllng due wlthln on• y••r.
Trade recelvabl8s
oth8r receivable8
10,625
77
77
10.625
21

SYNOD OF GERmAN￿PEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17 Curyent liabllltlgs
2024
2023
other laxab.on and social Security
other payables
Acuuèls and defeThed Incon
8,446
25,52B
4,410
7,195
47,922
38,384
5S.117
18 Rotlr•m•nt ben•llt •chome•
2024
2023
D•fln•d eontrlbutlon •chvm••
Charge to profll or lo$$ In respecl of defined ¢ontylbullon Bchemes
7,208
2,566
The Synod operat88 a defined contribution pen$lon scheme for all quollfying employees. The gssetB 01 th•
Scheme ar• h8ld separatety from those of the Synod in an independenlty admlnlstered ftjnd.
19 Ro•trtct•d fund•
Th6 Testrlcted fvnds of the chartty comprise the unexpended balan￿5 of donation8 and grants held on tru#l
Subject lo spedfic condltions by donors 88 to how they m&y be used.
At 1 J•nu•ry
2024
Incomlng
r￿ourCe•
R••ourc••
•xpend•d
Tran•f•rn
Galn8 and
At31
D•¢•mbor
2024
Salary Savlng8
Fund
Congregalon
Support Fund
Congregatlon
Shortfall Fund
264,324
1380,5841
116.280
195,913
5,599
113.7841
6,741
194,469
621.727
17,917
1118,2801
19,189
542,573
817.640
287,840
1394,368)
2S,930
737.042
-22-

SYNOD OF GERMAN-SPEAKING LUTHERAN, REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
19 R￿trIcted fund¥ Icontlnuedl
Prwlou• y•Ar. At 1 January
2023
Incomlng RuourceB
re50urc••
expended
Tran•fer4
Galns and
losses
At31
Dècem￿1
2023
Salary Savlngs
Fund
Congregallon
Support Fund
Congre9atlon
Shortfall Fund
365,809
1382,3781
180,924
5,475
13,5841
13,078
196,913
581,330
17,596
116,5691
39,370
621,727
782,254
388,880
1385,9421
52,448
817.640
Induded wtthin the Revaluallon$, gain and losses above is £5,204 on the S818ry SavlngB Fund whlch Is
foreign exchange movementÉ.
20 Unr••trfct•d fvnd•
The unrestrided funds of the charity comprt$e the unexpended balBnce$ ¢f tjonatlons 8nd gr8nt8 whlth are
not 8ublect to 6P8allc cOnd￿lOn3 by donor8 and gr8ntor8 a6 lo how Ihoy may be used. TheBe indudè
deslgnated fund8 whlch hav8 been set aside out of unre8trict?d fvnds by the trustees for 3pe¢fflc pury>08•8.
At l January
2024
Incomlng
ourc••
R••oure••
exynd•d
Tr•n•ler•
G•ln* Ind
lo••••
At31
O•c•mbor
2024
Income
General￿n
Fund
Organisalion81
Change &
Restructurlng
Fund
General funds
637,S01
1837,5011
16,2741
1123,4581
100.000
537.501
93,726
855,166
199.998
223.098
18,027
837,499
223,096
1129.7301
18.027
948.892
.23-

SYNOD OF GERMAN4PEAKING LUTHERAN. REFORMED AND UNITED
CONGREGATIONS IN GREAT BRITAIN
COUNCIL FOR GERMAN CHURCH WORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Unr•itrlci•d fund• Icontlnuedl
Prev10￿ y•ar: Al 1 January
2023
Incomlng
r•soure•*
RMouree•
expended
Tran¥foM
Galn• and
10gse•
At31
D•¢emb•r
2023
Income
Generatlon
FLbnd
General fvnds
178,017
fj31,013
178,017
859.482
91.020
{101,2511
38,700
809,030
91,020
1101,2511
38,700
837,499
21 AnAly•l• ol nèt •M•t• b•tWg•n fund•
Unm•trl¢t•d
fund•
2024
R••trlctvd
lund•
2024
Tot•1
2024
At 31 December 2D24,.
Property, plant and equipment
Inv•atments
Current 8$setslllloblllll8$1
1,144
884,079
283,669
1,144
1.421,121
263,669
737,042
948.892
737,042
1,885,934
Unr••trlet•d
fund•
2023
Re•trl¢t•d
fund•
2023
Totsl
2023
At 31 D•cemb•r 2023..
Property, plant and equlprnent
Investments
Current g¥¥etsllllab1lk￿SI
1,718
833,406
202,377
1.718
1,451,048
202,377
817.640
837,499
817,640
1,655,139
22 R•lated party transactlons
Therè wèr& no dlsdosable related party transadlons during the year12023- none).
-24-