**England Charity Number: 267917 & Scottish Charity Number: SC041240** ## **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** **Trustees' report and financial statements** **for the year ended 31 December 2023** **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Contents** ||Page| |---|---| |**Trustees' report**|1 - 30| |**Independent auditors' report on the financial statements**|31 - 35| |**Statement of financial activities**|36| |**Balance sheet**|37| |**Statement of cash flows**|38| |**Notes to the financial statements**|39 - 52| **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Trustees' report for the year ended 31 December 2023** Page 1 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION 5. Such other purposes as are currently recognised as exclusively charilabl&. Obj2 To support those peDple who have adopted the teachings ol the Unilicalion movement lo apply these principles in their own lives in society at large Weekly local religioLJS services and study meetings. Many types ol conleren¢es and seminars Interfaith peace meetings Peace missions Pastoral care Youth ro ects Appropriate managernent ol available resources lo provide ILJnds Establishing adequate reserves to meet Ljnloreseen special financing tasks Ex all reasonable sources ol funds Production ol professional and correct accounts Adherence lo all legal requirements upon a charity l employer Havin ade ualel trained astors Supporting FFWPU projects In South Korea and other regions of the world where there is a need. Obj3 To gain adequate funds to be able to finance such important work in the UK and lo support projects abroad Obl4 To hava a capable proféssional management ol the Movement, both spiritual and extern Obj5 Tts support humanitarian and educational projects which are in accordance with the original objects ol the ¢harily. Supporting alliliate organisations and projects that are in line with FFWPU'S charitable objects. b. Strategies for achieving objectives The Lo ic Flow IA) The Vision (where we are going) which instructs IBI The Mission Iwhat we are doingl which leads to the (Cl Three main objectives which lead to IDI A number ol specific objectives lor each of the three main objectives, which can then be assessed by IE) Measurable results, tangible accomplishments related lo the specific objectives, which are lo be accomplished by IF) Aclivilies. All activities, current and planned, should be relatable lo wints IAI- IE) above. Our Fundamental Princi les IA) Atlendance to God, the Heavenly Parent IBI True Love, living lor the sake ol others (Cl Respect ol and care lor the creation IDI Intergenerational continuity IE) Partnership approach IF) Accessibility Page 2 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION IA) Vision A peaceful society where Heavenly Parent's love is experienced in all relationships, where blessed famllles thrlve. and everyone feels at home as part of Heavenly Parent's Hol Communit IBI W8 are individua18 of int￿rItY and compas8ion who creat8 happy and loving farnilies, tak8 ownership and s8rve our nation and th8 world as on8 family under God as guided by True Parents IThe founders, Rev and Moonl. lorl To unite humanilylworld as one lamily under God in peace and true love by bewming individuals ol integrity, creating happy and loving families and taking ownership of our society and surroundings, as guided by True Parents. Mission (Cl Three 1. Become individual$ of 2. Become families of true 3. Contribute lo a jusl, Major integrity and Compassion love, lile and lineage that peaceful and inclusive Objectives who reflect the character create, vibrant and strong society through living and love of God. our communltles for our nelghbours, Heavenly Parent communities, the nation and the world IDI 1.1. Empower people of all ages 2.1. Give people the means to 3.1. Move heavenly Speclflc to live a God-centred and happy create loving and prosperous fortune lo th& UK through objectives life Ihrough understanding and families increased related to applying the Divine PrinGipleiThe recognition each of the cor8 teachings of FFWPU) and appreciation ol True Parents as a way lor major salvation objectives 1.2. Support individuals to 2.2. Connect people to the 3.2. Serve and care lor overcome their fallen nature love and lineage ol God our surroundings and and create opportunities lor through giving the Marriage people within and beyond sell-developmenl Blessing bestowed by True our communities lo Parents read the love ol God 1.3. Know God and develop a 2.3. Build spiritual 3.3. Support providential personal relationship with Him communities where people activities In the Europe are loved and welcomed and Africa regions and in the world 1.4. Flaise young people to 2.4. Gwe back to our I￿al 3.4. Promote a healthy understand their identity and ¢ommunilies through personal culture and environm&nl take ownership and OLltreach I-HTMI IHeav8nly 3.5 Facilitate racial and responsibility lor themselves, Tribal Mes5iah-the conceptthal religious harmony and all fatnilies are theTnselves others and their SLJrroundings ,messiahs' to their relatives and peace building wider community ol neighbours etc.). atternative wordings.. Expand Heavenly Par8nl's Holy Gommunity through HTM (personal, social ministryl IE) Results Resources on the Principle and internal guidance are clearly presented and ac￿Ssible 2.1.1 A culture ol family SLJPPOrt is enhanced 3.1.1 Members and leaders develop and nurture an intuitive insight into TP thinking and desire, and we practice attendance. 3.1.2 People in the UK are made aware about True Parents Measurabl results for each of the speclflc objectives above 1.1.2. Education lor all age groups is continually provided 2.1.2 Strengthen family traditions that involve Heavenly Parent in our daily lives 1.1.3. The Principle is actively applied lo and engaging with current allairs. 3.1.3 Champions are raised who leslify lo True Parents Page 3 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION 1.2.1 Each community develops a culture ol pastoral care 3.1.4 Resources are available on True Parents, their teachings and work 3.2.1 Targeted, idenliliablg and relevant service is oftered to our communities 1.2.2 People are provided with the means lo heal and grow 2.2.1 Young people are supported lo re¢give the Marriage Blessing 2.2.2 Support and resources to share the Marriage Blessing are provided 2.2.3 Marriage Blessing Ceremonies are organised 2.2.4. Marriage support is n all situation5 1.3.1 (combined with 2.3.11 2.3.1 Embrace God through active and inspiring worship in our families and communities 2.3.2 Inclusive community events are organised that nurture peopl&'s spiritual lives. 3.3.1 HTM and blessing activities are supported overseas 3.3.2 Objectives ol foreign events are supported through participation and follow- 1.3.2 Cultivate a personal life ol prayer and connection with God 2.3.3 Small groups arts created and su orted 1.4.1 Youth programmes provide fellowship, direction and meaning lo young people's lives 2.4.1 People are empowered to be Heavenly Tribal Messiahs 3.4.1 Society's including schools and gov&rnmenl support a culture ol integrity, interdependence, mutual proS￿ritY and universal values 3.4.2 Society's popular culture including media and arts support integrity, interdependence, mutual prosperity and universal values 3.5.1 People from dillerenl faiths, ethnicities and backgrounds are brought together lo enhance mutual understanding and acceptance and to further common oals 3.5.2 Constructive dialogue and respect is fostered by leaders and people ol influence from communities in conflict 1.4.2 Young people lake responsibility to improve society throLJgh being active in church leadership and advo¢a¢y lo government and arliamentarians 1.4.3 Provide young children with an understanding of the Principle and their identity 2.4.2 Key persons and members are aware about the HTM process 2.4.3 HTM families go through all steps ol receiving the blessing 2.4.4 HTM families receive care and education on the providence ol restoration Page 4 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION The Road to Peace is Still O en MKwAfri & Fuvxo BAI¢w¥ As turn the pM8¢ on #nothtr ityr. Ne a ple&sed io pre%ent (￿r annual report foT 2¢r2& This reixKI 1% * itAithThi'nl lo uur jvurnes. th'er thc pa%1 )Tar, cncai)>u141tiiig (￿r lriumphrb, the ehMllenKOTr osrregme and iho mtm¢)riL* we m•de ltssethe¥. IAyokinx back on ty02J we clln t help a%ai Ihinkin8 l￿W bli¥sed lhe Uniie4J kin8dorn rcalli. is. Whilr SQ m4in> other naliqjns in our F.IiTh)pe Midille FJL*t rtxi(Jn io (y)￿ hith nSmasin47ble niiiiirdl aiid lium*ln di&1%1er& hc'rr in the Uk were lJrgelY spurcd. We all read the o( major earthqukn in TuTkry. IIARP L'A Iw¢rthJ ¥4Jrtthw ¢1 (Yertv Ilow¢ Artn￿l C4tsrh¢rn¥ LfA ￿ l7¢rt* 114>#w. ￿h¢tr)ry rfJ¥*mbeJ%Jrom ofi u¢roty #nd druuxhi dnd %*'ildfim vl%L*¥hcrn.. ￿ar continuLid io ra%e between Uk'rnine a￿1 Russi ail Ion8. an(1 in Ortthr ihe terrihle cDI)ftiet beiwyen Isr•el ¥nd I l•iiiths Il•red lip in P•le¥iin¢. M'e did our be￿ io help. ID conctn Mith %"ariou5 l¥.umpethn partJ)ern incJudin% the Rcyt Cro%4 and Rtyj c'ft'.¥th'iii. (hir m¢mlK'T* diTrnaivd tkn)uMniL4 o(poiinds lo bu)'generalors and bntterics foT ihe Ukraine, tents. e14)thinK. medieii)t and lod io Sjria and Moroc(i¥, nn41 helixyj rebiilld sch(x)1g in I'urke).. Thank yuu io wbu so In the pJ8ts of this Tn￿re RepJrL w4r h•vt sh*red a few hishliKhs fvon) simiii)d the rnuntry, artd effijrfs lo bulld ihat M4Jrld of 1•41ith8 pe￿re. Trurihcr ufidd. cflndudl￿ anw.ii pilirimttxe4 to korea. the homeland of our faith Mnd our I'(￿unt(tr5 wrnl ¢)ul l(1 *Th'e all o}￿r tht kn'u¥.a. k iLl￿ 4>1 4Jai r )4lUll& %ldluii'LLlb s1"dXL LlkLJ rL4lertion.¥ and ￿rSOnal t￿￿tIMonIeS 0( IraM(Orn￿i10tt. TheTr U￿late.4 fmm our Childr¢n's #nd I'iTruili l.AIIwaiivn miiii41riN. dela1￿ of $4)me iiew publi¢alii)ii$ nnd and • l(x)k b•fk ai our Annua] Gaihirin8 ttnd Wurthip seTriL*, alwaits & hi8hli8hi ol ibt )rttr. Wr ￿50 5haA' a f￿ancial which sh¢rns tlthi FFI%?U-UK is in th very healthi. ￿￿ltion. On of thr Trnsties Y&nd 4dJ the IC￿e[S￿Lip team, Trumiko and I woyld likt io thaoL. 4dl our 4Iop4, .*Laff aild sy)lunteers fnr their e.ffnns. ls'e .Ilw h'thnt li> iipi)reciate. wilh us in prufek¥ioiial capNylies. •nd i?lued Pilrtnrt¥ frvm uiher faiih o)mn)unilie¥ aiid non-pttthi oryDkzaiiu¥hs. And o(coutsc*r"d p￿rtIe￿a￿ylikC io ofouT supmers (or thrir8enenw¥ and cctrn.sl%ieni dr>nnikJn i•thkins loTr•ard 2V24 prrbmiiies t(b be • ye•r n( coniinwq dei*l()pnient. We will ￿mplete ¢w In.*tiluii4)nal INn￿lI￿n fnm) I C'h•rilableThi*l lo • C'.haritahli liittjr￿rthI¢x1 (￿￿7111141•(jn. Alihrf>I￿h ¢)ur aiid Mll nut changi.. Ihc new >lruclun' *ill Ix. (￿r min. fulurn. i)TiM)f lind Mill prffi￿1 4 lot o(iinTrece&qarv pa￿rwork e￿ch iinie *i Th￿lee. I'd like to thank (bur fomier Board Chwir. llm()Ih)'. (or his outsiandin8 in shephefding our fhAriii' IhrcJii8h ihis imiN>rlaiii ch•n8¢. you once 4w lor the Vrii'll￿ and opwrlunit). lu senE with thi8 )'ear. Page 5 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION A Lively and Uplifting Annual Gathering r An￿￿1 ￿1hering fr'ogli%'al i￿. place fyl L7￿e Houfie ir¢ Juno. 11 a d&v flIk￿ with joy. lthuAhter. an¢1 ti>KeiherneK*. *iih obtf 3oo our brnihers and si4ltr5 ITOrn 411 O%YT ihe IIK joini losdhir. The d4). kifw oif *iih A p)wtrf¥l a￿] plifiins musie-filled worthlp 8eTr'i¢e led ￿, our iyr). iThJih l)aml. I":p%lrt*tn. M41inKihv iijne f Ihe ih•l. lh¢￿ were rn•ni' for Dll •%¢* 4nd pr¢ferrn¢¢& Ilw in aiM)T15 lourname￿IS &ttd ￿1]Is. A hishlwht of the da> w&s iht opponUnii)" fi,: fello4￿￿1P - cJttlLing up with eDcb oihor, ries at>d tnJo)'In& crther'i eompaij),. Our brniher% %i4et* tArft Jhle tu rY￿￿n￿rttr (V¥YT fr￿. D Sl¥¥M>thie or • soft &eluto. cre•ti worn14nd friendly thlm08pheTr. Th•1 (Mii its4NiAh. wTr5 ith¢ incr¢dihk irivDh.cmeni of our younstr menhbEts. The*" look v•rioui reJwftgibilit•es Is)d their dedi¢otitin lThl)' a¢lmirdble. M'e arexr*lvful fir all ihe ylalyan frywnrd io ¢h¢ •• Hett l* fretlb#¢k w¢ r4Yeii'ed.. yLNtnytrmember¥ rnswRylbriiiie (riuhll. rnthiisiasTrr ol ruch ewry onr ihoi romrs •r frorn lrtr or nfi7r, upho came io vnrnd ilw annual ofherinp. 11 may not be tt perfvr orgunisolpon bui trtsly ihe heurr thut p￿1 Ir b umtsrlry.- -11 tL*PS io Jre ilwr ille ￿￿rig¢r i#emb*i. In ospet'ts OJ the yul￿TI•w. yoo,: lu svv iild Jriend& fjnd itsrJpi&er¥ wihu ljix, furth¢ r o#47v. Page 6 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Building Better Communities NoRfH OF ENGLAND HOLY COMMUNI 1The irokning apAI >￿ing f*D?ilits hil.. rdjliirnll). mv.*nt a ItKw) ¢m thc*+r. gruuik¥. hyth *xyrkyhiy> aiiil >vuth difjcii45i(m club the>. rn￿'t ￿￿k]>. Iv ri'.)I SiitsdAy 5entre5 holi. day> are still An ￿rI IxYofftin% SiindA)' ￿Thic￿ •rquainiAnw.& One of th,. •4, fmmilits in hn>iin(l Hr*tnls Pthrk INund(*.. 14'L' CAn fed l￿f •nd mThts toFth¢r. NOATH OF ThE Tfrw4£s HOLY CoMMUNirv 'lThf Nfirth rf the lknme5 Comm?Iinil>' has dilige*tly fi￿￿51￿& thrrt. ￿, *reths: bvrshiy. cy¥fflmwalty buiklii)& Wuy*hlp Lb.nd. #nd K¢iMf4brrl. M'r%yLty& #rr by di%1￿￿4 li'Jb(h*r> xippirti%l bi * cnniniilti'(l i*'¥rn. Th¢. 54YnH)n Jre T￿￿rd￿l Kee￿ib￿. on I'ou.1"u￿, stlrarting udieni'v ¢rf up lij 21)() i'litr*'r>. A pr#)Yr grI￿p Ixytrri 'iJn%i>ttYili' rnix'lin% e¥in' b1<￿1￿1). Incbrninx ftbr tht. p**t IWD dc(•des, ￿lT￿NI1￿. /Jy)m diir to ilw pAlldernir. Communlty Bvlldlng Thv C￿￿}MI￿nI1} hiL* fiTr&tlYinlf il wfL%I"irf unit). thThiu%b v•ri¢wis initi*tii4% Ilbe Th•rn￿ Nr￿, initi•le¢l by of • bi-monihl> publl¢ation th&1 5hare6 prIM￿ri1). ¢un¢librtr41 b>. Mr thi.. (Thmrtxv. 4)r%xniyA. Iryxiu IhTr>uKh 4'iiriibuy piil)lii pr4hjry'l%. Thew pnbj¢'rt* •re Il AI'I, IW'#%hinxlrf¥n Aiil) 1nternljti¢￿ll11 I'iYn>>, Artihts fT)r P4'MI'V, tlw fhildTh'n'i Art Conte¥l, •rd th￿ Young Ivnmen. Lch Loul6%L Page 7 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION RNEA SOUTH HOLY CCwm￿1lTy Tht }'i?r I￿5 eh*llvngiiig ¥JnKI In Th. hishlishi ihl. ddiuliwi ih Chooi)h'oi)Guii Iti Kowa. lo whleh iii*n%' Rit'er Pilgr5ins eiii wlth a h4.dirl oldt¥ulTroii iu altriid Tmr P*rttilJ. A (¥w our rthni#ullily als¢> 1th)k 5k•n in il¥f Ilol¥" I14irri41%r Blrvinx duri1￿ th4, 11tsli' M'tek aiLd TWL. wl&li a tsiiuly Ille tll illl nrwlv nlewil ¢ouple%. Al Rii'er Swih. We li)¢)k bold lu ulivrnale wurxhiv sen'lies tht 8Tribaytiy ai)d l.ivinptone diills in i)thr ryion io rrratr * Daiurnl and lhriiii￿ lpiritwil ctsi*iniiiilly Il lJiii¢yli¥iiv I1(x￿. While m#kiris iht l•¢ilily xell.suifi¢ienl and o%nilu#ll)' pn)filAblr. we ￿17 all iitake * ￿-d￿t￿nn￿rIli￿oll tiy prtss ewT fornill il, ?n24 wr M*>llld Mryk•wAe¢l all rnr *eeompli*hineutsof thi• >**r. SconANO HOLY CopdML•NITY A well chfrlshed e¥prrl¢n¢o Ihls yeor IKrn ihf opw)rtllTrlty io take pan Dii'lijt Prftitlpl• h*)rkshop41 AmiStht*. In Ihr Pr*rr FJtslb*ssy in ('I*JKfbW. we hrld a ￿li1P1v of i-da). W￿Ck$hol)￿. ll'e also a few.￿.￿lI1¥h ￿Vre%￿ni#ll￿YS i 7-￿lY DiYiii# Priniiiilv work%hop iji PTr%1￿. li w•$ year of detprT conr*Ylions •nd either tlirthtgli meeliibs ue41 fosteri1￿ old fri*iidshlp. r hTh>kr bYr*d yihi'riny *vh inlrrf*iih 5rn'ith* #lid rlttils. 1>41r .S(oltisli IILlerfaith Il'eek 1$114wJ -F'i?Lth. •'*ryone pr*sr￿1 ¢an.d de*ply 4ilM)ut thp lopic niir l'nuih are ronlÉi311izii 11) f4Jiinrt'l witli TrJL%lincl )I￿1h ihrnush diftrrrnl IbcIIN11?es. We Orr i'cry pmqi¢l of 1hri￿. It is ¥rry W... imyftwl%'e thal ihey oryat)5st so nitJ¢h desplie the dl8iance. In Ik¢eJnlwr, WY .kn>lli%h Chrixlma¥ ￿l￿Al i ￿￿￿]er, whwh is • iwwniinily to s￿nd w*iih meiitber¥ ihRt lil'i. [￿n11er TLOrth. B￿1 ovr ineiiib￿5 Irwrllfd rtTn liitthrr. lo F,%YrTht Bo5ry￿Mp, Thrrr. Ihr) wrDI lttkking to nionry ltsi. IlUK￿l•r D￿lrophY I;K. WAL£& WEST COUNTRY & WEST MIDIANDS HOLY COA￿ ThJ4 )'1 'Ir Ix¥s Yel￿11 yljjrt u( rLyulJr •Lliiili*' in BiriiiSiighAllI. M't WDnied to build 011 eii%'lToniJieiiT whelm. l1rd￿n# lrirmlyhipj. CnlIAhontii￿ twther wsih Ihrir p*mil4. h**e IKYtt *ble I￿ creair s￿11e iii*iiior14'% teNcher. h95 been JJ %re&t %upihJrt wilh iht tduc4ll￿I siilrf. frtvsinK ranfidrner IhmtsKh ￿*blIV ypraK'iti% thiid irmiti same&'fhe ytyvih A¥er* tEvvi) Ihv la¥k to f,,- ri¥v miniilex on a lopic ¢>f Iheir chu￿. c.o￿l￿vri14 Ihe liiil of prepar8ilon time, il w•5 8reut Io see them tAlkini Aop*wionalel> lheire￿I*en tfJPi¢ Thr consrtsMi> li)r tl* highl1￿t of ih5s has ix'ets Ihv hl]L* iii ilie Lirki.!. 111119. F.xiiloritti the srt*l outdoTrr5.' on the a5reni. 14tgK"ed with cotnpleiing& scgvrnitr hunr. rehfhin8 the Pe￿￿. iheii scaling the hill lh* di'Y*'iil. The I4)¢￿ Its 2Tr24 lor ihe youih. wlll bf ihelr Trl*iioiishlp wlth al￿ deveknplAg ihelr SPlrit11411 Lonfiilrnee. Page 8 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Children's Minlstry ,s PEAce Tht fhildTrn5 Minist¥>, thr )xJullAr¥t hi'thrt_ Iyiih imir ny)ttci"I,rv4v CJ¢¥l. Il%Jple* C.￿￿111￿ #im to rre•ti' libr￿n1, fiin and ex(ilini i"miri)nment. i>n C￿. sin￿ Ihr t tlx. rhildrrn s *rt Imlrsl iih ih4' Ihm..-If .11*¥s King". ThE *hm 4>f ihi* <¥￿1￿1 Its ehildn'i) fruffl thf uf tts i'xyns5 iheif cn*liiih. iin*KiiiinK ¢Ir**1￿xJ4.SuN kin&* #x il w*> me*nl Muther lo%￿ dc8rf>' thanks to JLSILS. we h￿1￿, F"athc'T lilv un4l1.1rti￿. 14y piibllshrd Cblklren > Mlni>try A￿4￿1%. 21Q4 qiiirtl}' r4rTh' ti) trKh Hnd <'•ri' fi)r niir (thildTrK, l i￿11t p*itors •nd4Y)mmiinit)-h%Mh%Th toy)jii iii i￿pri￿1n¥srK1*I￿d1￿ and tiiir ffvwn li¥r). 11 1$ tnil>' lh¢ mtibl Thy¥trdi￿9 W1￿k, the in tht Im i¥.,7 5a)s.. -￿￿tsId. thildren ￿.rI1{￿frthI4 the U)Rl). thfJn¢rt nj ihr ii*Jmb d miTrnI." 1st bL**Jwtyh lTrr.*L¥ry olllw*ry"wr*JforethifdmThfftrbllsh￿l rhtswwr. Jn5piml by ifyr ¢11 Iwr wider4 Rrtt. &rn oNfDr. Ild&Jo to iefjth L4rriwlw*. yofy of Page 9 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION HARP - Our Youth Mlnistry 02.1 i*t"n # year ot xrrbwth fi)r )"outh. i)r expl4)riiix th¢ uf euliure Jnd li(L4tt>le lo ulkl. nithkin% ihiihs •nJ rv4 i*iilnx tsur (Jri%in% •n inh¢rilcd fiilh 411 ¢*fftl¢rinK i>n hctrw includ¢ li o¢¢(>mpli%ts. re￿1{11t Page 10 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Mentoring Initiatives for Young Adults old i'lb•pl*loi) 10 o¢ir elbff*nl •pprw-h (i( rTv•l• s]Mrq% lor SPiTliiial %(fkinx ii. Ip IW VJrr*n iip In)Th. OMI I'd7)ral￿ ¢** r*ilAlt •*il alitJo*l 1*&1 slhlpr* ¥•d knbihf rg 15 >e•t alAp pl1￿ Ihr *l¢ili swwjd ii*wr•lloTh (comD*ii10￿5 I'*iih $44y •• J lh* of th14 ID ollff. ToArt￿r able li* ¢rnit Jom*ihbAx oJTroirh 71Mb ikniiefvr Ihli f Ih? PTWYS% %lill fundiTr8 frD HV *il•"111*4 W* rf xr•l•(Iil •ll tlw nrs n( lil flil ¢l¢rt oihl 111or &nJJtytli d vm It￿￿1￿ rn*thilltd 10 ith¥*rds Gtsj r411 Ir* Ihm erlihr41 [￿n•% fvljole )e•T. ¢illr wvt te•￿ up wilb Y•rtlthxL. ThffoV￿ thll ￿ i￿* *'il*ltloB •*d tTriorir•& 4blt in w•di 41 )oiinx ￿1111 Thil &$ af Ihv r•lDriTrnAhly ha 4bio to buikl ￿rr tbe pui miple ol 5fi7ts. 14hi¢ bo* Dur 4biliiy iupwjrt werTrber¥ Mitb I￿.1￿ rJtrvNwJy W, 171￿¥￿ rhoi l nnyr ljmihrw etyi fn¥l mi. o IiT4rrri rJ* Ser￿ lit47111 rn thi5 tw wwigrr •Je or iy14fiY lthiltyl YJTr9 10 ¢o**tspTr u4ArlJ lfvl ot Ilm*¥4nhp￿ Mt*. -l/wI miin. 4YWmivIAI ihv ikni rh thry.tsthy liJr--. Ih(Jil*mori*DwothllFles5iJw. . hlalr. Page11 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Communications and Public Relations Report Our S¢roi•£l•s fL*m)niiini¢Mti¢￿￿ 4lritfD PTlmarlty arounil nati￿n￿l Wix4kkY 4nd n ¢YJmmiinit)- **1>￿1¥ mi'h'JJrttrr, runmtty by Sophui, inrludr., %ideo and ¢%'¢nt &tsils. l)trhpitt initial A% A n¥Thir(r liiil? f4)r mi'mber%. rryyiirin¥ w8111*1 Announce 'n￿ Thiblic 5trM1ry>'in￿thTr prwrtt%w enygpment 7th ¢￿￿￿1# th¢u4gh lii.P4YSt￿ nX'i4irÈ tIMl¢,Aiix auihe.ntlL ronnN4ioL¥ in # wi)rld th￿￿1￿￿tI¥l lry iirtiwl intTfMrtiibrnG. In 2¢)￿, mrl'iiny wiyr hi.Id. Iiirdia nyucsls. whickn hHIT inrliidin¥ tlw. II'¢Hn rlbpulwblitr orynis&tlibns like thL. 151K". Swift Our New WebsiT•I- ffwpu.orz.uk In thL" latl'r 111lTI i)1 thr. )Ylbir, IIM. C'(In)miiiilr•tlibMTvMm • po￿¥1 Pft￿rrt.- drbT.kylni ¥ N11￿￿- lleeded p￿b1]c-f￿ltt1 h'ebsito lffwpii.org.iik). aimi￿ io estMbli5h ￿ mimlem and appejling ￿￿11￿￿ presence. Illili%inK Snr *nrthiY. thrtr*m s¢1¢(rs%fiills-IAiJnrW initi￿) ITr>iwi ol the wel)siliTr within * liiiiiled tisnv(ram¢.. Ihis iniii*l iiiir4iltbn thi. wi.bJit%' stsiidy 14 blrunÉ fiJu*iilati¢ tknt tAiII iinilvry¢b furthvr enlwiw.mvnt> aiid ihnMlxhcb￿ 2024. wilh rrlmTrmt irtdiN'idual% wtthin Ibiir nrKibniyMlIa￿. AdcliliT>nall), it Addrr>%rs rmimmil). askrti th*t wiipl¢ often •￿111 TrTrM'PII. prolid1￿$ aM￿1b1¢ inform•tion. Ft¢dbNck •nd $Ms8t*tkon$ for SmpTOYL"Iné'nt •Te on¢our88d. Page 12 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Property Updates LANCASTER GATE PLln-hkn(¥l ii.. iirJ. niir clxTishNI l M*orian.vra hr*iiMTIiYs kniiklins in /" . we nyi¥h. Thprr rt1[￿5 til i'n¢¢Miipgr Irfhrr gr¢>iip4 hir¢ t￿. mmin fil￿1¥ 43 lsale. &Jr ihvlr i)%¥n Hirins (￿ut ilw (&fi.. l-iii"k KIM￿1. laD(*sliY IB*llNxMnl on a resular bBsis wi]1 pro4i¢k. . exiTr rrnx'niv %trv*Th li)r IHir iryn1>Jilic￿ ¥nd oNir %i>iliilil)' in th4. Lwifjiunhn.. lTriiring ip8¢h of tt¥L" mAn)' e41'1)L* this >T8T. thl rr¥ hwir (lrfinitA)' Iwn • t4lKins ￿Int whilr thr yirsth Mingl￿1. Tts furthty %'isihilit)'. h•%* li*tiyt 47 IAI)r*%ti'r f14h￿4)n m¢)rp l)tMhkiiig 5%4'kn4Jl4J in thL" Il¥V)tthrancl mrr l¢xbkini511 adirrtiyinkmL*h¢Mts iii Jillnw*i￿. I￿￿7 rnn'.murih-*n¢l Arr explihring ihc pNsititlii>'i)tp&rtn4"ring %)ith Iiikn•r i'rrLH* lii)d h¢rtLqs ii) Ihe ari?.'lthr inliirii b>, y4Yni?ii?g the QK £iMk.and share It wtih)IMhT (xffltsd&l CLEEVE HOUSE (1￿,￿.¢ Hiiii*i. Lyyn nY¢lvinx• l(* of hWe•￿I¢l￿ In tff<>rtsto rvstil￿•tllnd impTrM'I' il frKi*ur wiirk>h¢Jp*. mThts*n, birth' ￿rtI1.5. WilL4hiM' d41*, pmrtiey. Trtre*t%. elc. Ilhiimtel). t￿[)min￿ li plxrr that prth'lr all thv lrfi" *JtiMr ih41 scffl a Ifjt ol w5itr¥ slill li Its¢ of Wf)rK to IK. ¥TI' L1X4'ltL￿ and syatdul t 'rhxp% ('11*￿￿ Hclllw Vlltrr li ￿￿7￿1.￿ ¢'rii_ Il'l. th•nk thr M.. hliin•Kl￿lt.nt l*'&in fi)r All ihÉiir hard kn An<1 inii'slmrnt inti) ilir rr4'ii¥l lif ihi" riiprfl>'. l%i' 4ri' rurTrn¢l} IiLSt#llii:g * iww ht¥iing ih4bi gn¥il)' rLy1￿.￿ rartx frKKPrint. llwri. lrni • sh8nific4nt ofiy>mmunity' c¥ryJts hckl mv blim￿% along Ihi. w#)-. Ilw l.is1<￿ ron)*iikn tliv ￿￿￿.. HI￿ ts a uni4￿.tY altr¥Lii%￿ k>eation thal want to vis11. f(w R hoA Trf diff(Y￿,￿l ￿￿5¢1￿5.. ￿lf-dL*.￿(vn{.nt. •)fftnLiinrt> their tirl)un I'nlin￿1￿￿n1. h**lth & *M.Ilhoin8, I'XUI'itst. )w. and *Jn. And in thnt ￿]rr￿, m#kinx it c'n)irr tT) ttnd makin% meny>ri*'.¥ lill￿￿t a l1frt1n￿. LNINGSTONE HOUSE witli ihe ijf hitfiliftl a )'(wng Aduh> Slmrllii Inemlk"TS to St￿1￿., ([￿ life- (M)s l￿d5 fi)sti"r c'iiliiin. M￿51*1￿1¢). iuxlry ¢Jur Trty* PoN'nl%. With th liill h￿p￿Jr1 ￿?1. hmyl nmmn I tAKingihi5 on. CJftMyJwhi¢h CAKV has In ¢>rx•niiinx yA*Y'r*l nnil nt IAii14kNI￿￿. HIML4' HIMLX.. Ill¢h￿￿% iniL¥i¢ ni8hL% 4#ts11)i4ine Prinliplv. w)rk5hnps f¢>rnn¥ g￿Sts. Page 13 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Dr. Hak Ja Han Moon's Newyear's Speech, 2024 Let us becorne true owners of Cheon 11 Guk who prortlce true love in resernblance to our Creator the Heavenly Parent! We shouldnotforget about our HEavÉnly Parentin our daily]ifÉ. Our firstn)iwon Isto ￿tnESS t4) and t£&cb PEople tbe trutb about All pa)ple must go tbrougb tbe course of rEStoratic to com£ backto Cod, our loving and griewng Eleavenly Parent. WhatME bave to do is simple: to tne￿, to teach the Principk and testifyto Thie Parents. Next, we mll5t expand our inllllenc£ and be able to preserve the bEautiful creation that our El£avenly Pajent has made hr invesling all bis power and lov£. Great damag£ is being inthcted ontbe entire world today as a r£snltof humanignordnL*. Pollution and cllltt&te cbange are urgent i&4ue5. We must save the dying land and ￿E￿n5. It is we our5elve5 must do it. W£ should feel true ownerthip jllst a5 Ckd doe5, and unite and bEcrAne onE in ajl respects, cooperatingvritbone anotber to fulfil tkn"s urgent work. To b£ tb£ true owners, w£ must n4)t forg£t tbe restoratic￿ af tbis oounty andth£ wurld, not for a day? an hour, or aminute. We mustr£fl£ct iJn it r£peat£dly> learn Heaven's Wisdom, and mobilizÉ allthe methcAs and g&ills WE can muster a4 human being5 and r£sdve tb£ pr4)blem togEtberwitb GCA. If we failto re501ve tbi5PD)blem, we have llO￿t￿re. W£ a unifiEd fawllly. We ar£one family. Wbsth it come5to tbi5goal, we must acbiEV£ it witb one heart and one Mryll, no matter where WE are. LetU8 bEccun£ true d£vot£d sons and daught£rs who can acbieve higherre5uIts Mryib everypas5ing nLonth and year based m wbich our Creator, tbe EteavEnly Parent,cam delight in andtsu5tus. We mu5tnotbe peoplewho keep changingback and forth. We need to act respcqlsibly in £Y£rytbing s£nse of oi¥ner51ll"P. Tkn"si8 my ￿Essag£, given vatb blessing. as tllls New ¥£￿ b£￿ns. ￿t. 2D24 Page 14 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Grant.maklng pollcles Grants to organisations can be rnade providing that.. 1. The a¢livilies supported are in line with FFWPU'S charitable Objects. 2. The organisation provides 3-moNthly reports ol their activities to the trustees. 3. The Iruslees are satisfied that the activities are Carried out efficiently and that good use is being made ol the funds granted. M81n actlvltles undert8ken to further the Charlty's purposes for the publlc beneflt Activities ol the British Clergy Leadership Conference to harmonise, embrace and unite different churches, lo empower pastors lo rebuild the family.. saving marriages, slrenglhening families and restoring comrnunities. Activities ol the FFWPU Communities lo support individuals and latnilies in striving to live lor the sake of others and their local community, supwrting aid Work abroad, and run women's peace meetings (see activities reports above lor more instances and details). Granting to UPF, WFWP and IFIFF to SLJpport their social, interfailh, community and national programmes. Achievements and Perfomiance a. Maln achlevements of the Charlty Marriage and Family Blessing.. We developed our marriage strengthening and larnily blessing activities. Peace Advocacy: Through the work ol our alliliates the Universal Peace Federation, the Women's Federation lor World Peace and others, we supported seminars and webinars on our core peace principles ol Inlerdependence, Mutual Prosperily, and Universal Values and interfaith cooperation. Training a new generation of leaders: This is an urgent priority lor our community and lor our nation. A whole generation laces new challenges ol identity and mental health issues. Youth crime continues lo scar our rnajor cities. A new service initiative, Youth lor Peace and Development, wh￿￿ pilots interfaith community service projects in London, Birtningham and other major cities was developed. A whole generation laces new challenges ol identity and mental health issues. We are pleased to announce a new partnership with Ttsgether All lo provide mental health and well-being support lo all ol our members at no charge. Every family has a role. We have a saying, "Peace Starts With Me,. and we want lo remind our readers ol the important contribution that each ol us can make in this great quest lor peace, which is the long- awaited dream ol God, our Heavenly Parent. Whether it be in daily family prayers and traditions, Sm￿1 group meetings and book clubs, weekly worship, monthly and annual devotions, we are all important, and every effort COLJnts b. Key performance indicators Level ol Donation Received Level ol Rental Income Level ol Operational Costs Level ol Donation rnade to other dotllestic and overseas charitable organisations, have these charitable organisalions thal havè received funds from the Charity lullilled their charitable objectives al thè samè lime supporting the Charity's charitable objectives Level ol Members Participation in Sunday Service, Workshops and Events Level ol Members Satisfaction Page 15 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION c. Revlew of 8Ctlvltle$ Following the COVID 19 pandemic restrictions being lifted, all face-to-fa￿ activities were resumed as normal. Due to its success, sc>me online activities, seminars, and conferences continued to take place as they facilitated reaching a bigger audience. d. Factors relevant to achieve objeclives Running activities lor as many people as possible. Running activities that are relevant to the general public. Having enough staff lo run and support a¢tivities. Having the financial resources necessary to rLJn activities. e. Fundraising activities and income generation The Charity owns farmland in Stanton Fitzwarren which is let lor agricultural purposes and leased lor Solar electricity production. It lets residential properties in Stanton Fitzwarren. 11 lets residential units in Lancaster Gale. It receives donations from its members. FFWPU UK has established a reserves policy to protect its activities by providing a financial comfort zone against an unpredictable environment and to make sullicient provision lor future cash flow reqLJirements and capital procurement. The policy also provides the framework lor lulure strategic planning and decision making. The development ol an effective reserves policy is intended lo restrict the itnpact of any risk upon the continuing operations ol FFWPU UK. Reserves will be held to ensure that unexpected financial events do not cause problems in the current year and cash flow issues. Reserves will also have a specific purpose relating lo future spending or covering current and future risks. The purposes lor holding reserves may include- Covering unforeseen emergen¢ies or unexpeded expenditure, e.ga large repair bill Covering unforeseen day-to-day operational costs, e.g. ernploying temporary staff to cover long-lerm absence Covering a failure in a source ol income, e.g. an unforeseen significant decrease in trading income as was experienced during the pandemic, lor instance Preparing for planned commitrnents that cannot be met by future incorne alone. e.g. plans lor a major asset PLJrchase Needing lo fund short-lerm delicils in budget, e.g. funds that may need lo be spent before an expected income is received this should be an exceptional case Roles and Res onsibilities The Trustee Board is responsible for.. Ensuring the Charity's funds are used appropriately, prudently, lawfully and in accordance with the Charity's purposes lor the public benefit Ensuring the Charity's reserves are maintained and used only as described in this policy Aulhorising the decision and transfer ol the reseNe funds into investment funds Page 16 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION The Property and Investment Committee is responsible for.. Making financial and investment recommendations to the Trustee Board and Senior Management Team The Director ol Finance, in consultation with the National Director, is responsible for.. Regularly monitoring the Charity's resetves and reporting lo the Trustee Board or the Senior Management Tearn accordingly Reporting the explanatiDns lor any shortfall Dr excess in reserves Reporting any actions being taken or planned lo bring reserves in line with the minimum limits Identifying when reserves need to be drawn on and any corrective actions that need to be taken. Identilyino any broader and long-term financial problems Ihat mean the reserves will be frequently used or are below the minimum level. Transferring investment funds with the authorisation ol the Trustee Board s of Reserves Unrestricted Reserves - includes donations, grants, and trading income, will be spent at the discretion ol the Senior Management Team in ILJrtherance ol the Charity's objectives. Restricted Reserves - may include restricted grants. donations or trading income, will be spent or invested in furtherance ol the Charity's objectives Dr assets, or spent where the donor has expressed the nature ol expenditure. Designated Reserves - a sum ol unrestricted or restricted reserves may be separated and designed a particular purwse and therefore becorning a designated reserve, e.g. to purchase a new asset. Designated reserves are labelled this way lor adminislralive purposes only and ¢an still be spent al the discretion ol the Senior Management Team. Designated reserves are sometimes referred lo as ring- fenced reserves. Level of Reserves Operating Reserves- to provide routine operating cash and financial security lor extraordinary events that Could Cause a significant decrease in operating revenues or increase in operating expenses. These would be used lo fund operations until any necessary adjustments can be made lo provide sufficient cash flow to tllaintain operations. Goal '. FFWPU UK will build and maintain a balance ol six months ol cash operating expense. Capiial Reserves - to provide funds for routine capital projects in the event ol unanticipated ¢ir¢umslan¢es and new ¢apilal projects which have not been provided lor in the annual bLJdgel. These capital projects are large projects in which the necessity and liming is not known al the present lime. These could be projects lo upgrade the current facilities or add additional capacity or lullclionality. 11 is our intent to fund these projects with internal cash flow to the extent possible but economic conditions and necessity may diclale that short or long term loan might be required. Goal '. FFWPU UK will designate 20 /0 ol its monthly trading income as its capital reserve. Page 17 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION M8na emenl of Reserves All reserves will be reviewed by the Director ol Finance on a regular basis and an appropriate raroe ot options will be considered which might include releasing the funds into the revenue budget in furtherance ol the Charity's objectives, assigning funds to appropriate designated reserves as may be detertllined by the Senior Management Team, or investing the funds to generate further income to allow expansion of the Charity's work. 11 reserves are required to support a local community or a property, then the Trustee Board must agree lo this in the first inslan¢e and then the Chair ol the local ￿MMLInItY committee or the Manager ol the property agrees to the internal loan. There will be a fixed term repayment agreed al the point of acceptance and the L(￿al Community Dr the Property must be able to show that this agreement is affordable within a live-year bLJdget plan. Investment Polic While FFWPU UK will aim lo manage ils cash balances lo provide lor day-lo-day financial management, the Charity is also mindful ol its underlying principle to further the purpose ol FFWPU UK will ordinarily be best served by seeking the maximum return consistent with commercial prudence. Wher& there are sufficient funds lo meet all ol the Charity's financial commilmenls, the Charity will seek to optimise returns by investing its unrestricted and designated reserves. Where the Charity decides lo invest, the investment risk wll be properly managed. When considering an investment, the TrLJStee Board will.. Manage and track ils financial exposure and ensure value ltsr money Exercise care and skill in investment decisions, taking advice as appropriate from a professional adviser Ensure that exposure to investment products is lightly controlled so that the security ol funds lakes precedence over revenue maximisation Ensure that investment decisions are in the best interests ol the Charity Crlter18 for Investment Each ol these criteria will be weighted depending on the objective and goal lor each investment or portfolio. Safety- to avoid unreasonable risk while preserving both the capital and the purchasing power ol that capital. 11 is understood that no investment is totally free ol risk, and occasional measured losses are inevitable in a diversified portfolio. Risk may include, but not limited to, quality ol the investment, the qualifications ol the institutions and advisors the Charity deals with, the diversification ol the portfolio, the movement ol interest rates, inflation and the general slate ol the economy. Socially Responsible Investment - to expect the investment managers appointed by FFWPU UK to ensure that funds have been sel up with restrictions on where the money can be invested. The restrictions on these funds are that no money ¢an be invested in the following industries.. Weaponry Page 18 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Tobacco Alcohol Gambling Pornography Fossil Fuels Liquidity- to maintain sufficient liquidity to meet both unforeseen and reasonably anticipated operating requirements by slrucluring the portfolio with inveslmenls that mature as the need lor cash occurs. Returns to generate a long-term rate ol return in the porttolios that is commensurate with the appropriate blended benchmark returns that coincide with the asset allocation lor each porllolio over an economic cycle, taking into account risk and liquidity needs. M8xlmlse Investment Income FFWPU UK will aim lo achieve ils investment objectives by working with our banks and specialist fund managers to ensure that it is aware of new products available lo the sector. Minimum Risk Investment In order to ensure that funds are invested at a level ol risk appropriate to FFWPU UK, the following prO￿d￿reS will apply.. Invest in markets where financial services are closely regulated and compensation schemes are in place Funds may k investèd with linan¢ial inslilulions with a minimum credit rating ol A Adopt a suitably diversified portfolio Avoid speculative forms ol investmenl Take account ol environmental, social and governance issues in investment decisions Professional investrnent adV￿e will be sought atxiut the most suitable investments lor FFWPU UK and investments will be placed with suitably qualified investment managing agents. All new products are entered into only with the approval of the Trustee Board. No funds are invested lor greater than a year wilhoul the approval ol the Trustee Board Quarterly reports are provided to Property and Investment Committee detailing the financial funds are invested in and their most recent credit ratings. Asset Classes In order to rnanage risk FFWPU UK will be restricted in the asset classes it can invest in. The Charity is permitted to invest its reseNes in cash equivalent investments in the following.. Mone Market Funds Typically these investments will be short term between 3 months and 12 months. Page 19 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Endowment Funds FFWPU UK will appoint professional fund managers who are reswnsible lor ensuring the assets are only invested in line with the Charity's minirnum risk requirement. The fund managers are permitted to invest the endowment reserves in the following asset Classes both UK and overseas, providing they are in line with the Charity's investment criteria.. Equities Fixed income Cash eqLJivalenls These restrictions apply unless otherwise specifically sanctioned by the Trustee Board. Polic Flevisions Annually - by the Property and Investment Committee lo ensure il is lil lor purpose and lo allow lor any material changes in response to the external environment. Periodically- by the Trustee Board and make amendments as conditions warrant. Flnanclal Revlew a. Financial review During the year the charity raised funds totalling £1,332,702 12022.. £1,145,829) while expenditure lolalled £1,280,77012022'. £1,020,426). There was an overall surplus 01 £51,93212022'. £125,403). The Trustees are pleased that the 'Unrestricted funds were maintained in at a gcx)d level IN 2023 across the wholè, and thè valuè ol th8 r8slricted funds was rèlaliv8ly low. All other numbers in the a¢¢ounls are wilhin normally expected parameters. Each se¢lion ol the charity, whether a community or a property, keeps reserves to have sufficient working capital or, in some cases, lo acquire a property in the lulure or as reserve lor maintaining and upgrading property. The ¢harily does keep cash reserves at HQ to cover some foreseen property costs as well as unforeseen expenses. c. Accumulation of funds Funds accumulated through cash flows into the Charity will be utilized lor future expenditure, and surpluses will be allolled into the various funds as determined by the Trustees and Senior Management Team. d. Principal risks and uncertainties Interfalth l Academlc I PR Actlvltles: Risk element Contributing factors Early waming mechanlsms Mitigating actions Int Ac PR 1 Scandal concerning reputation on a.. Contact made by a reporter Contact from other friends who inform us of someone who researching booklarticle or ro ramme Reactive responses.. based Publish a response and mail lo contacts Call key Contacts Achieve corre¢lionlapology from the publisher ol scandalous book, article, etc. Scanddous book Scandalous TV programrne Page 20 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Scandalous international or national news emerges No funds lo take legal action Someone inform5 us ol a s¢andal Monitoring our own internal behaviour Pro-active responses.. Familiarity wilh the remit ol the Press Complaints Association and the Broadcasting Standards Committee. Trainin courses Suitable warning and "No Smoking. signs Training stall to SLJPPOrt elderly participants Training stall alternative exil procedures from the ballrootll - throLJgh the Wiede¢ke's Int Ac PA2 A rnedical or lire emergency arises al a Conference leading to litigation Large groups ol people The structure ol the Lancaster Gate HQ - the stairs, one Irnainl exit from the ballroom Getting health and safety standards approved break-glass key at the ball-room entrance Wiedecke Ilal Immediate a¢¢ess lo a local doctor I tlledical staff Emergency telephone numb&rs immediately lo hand to the Family Churches= Risk element Contrlbutlng factors E8rly warnlng mechanisms Mitigating actions FC1 Actions which contradict the movement's remit. Inadequate dissemination ol the slated aims and objectives of the charity Inot just what is written in the FFWPU founding document) A copy lo all "management personnel" with regular updates as required. See Ob'eclives FC2 Unaulhorised fundraising sympathisers Periodic repelilion ol a slalemenl forbidding it. Slopping the ollending person from ollending again. by FC3 Past resenlments give rise lo new problems. Inadequate dissemination ol the slated aims and objectives of the charity Inot jLJSt what is wrillen in the Pro-active work with anti- movement organisalions, families ol new members, government supported Opposition from the larnily ol Page 21 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION sympathisers members enlering into full-lime membership Ivirtually unheard ol since the late 80s1 FFWPU documenll founding organisations INFORM such as FC4 Former Core members sullering from mental health problems actively engage against the movement leading lo adverse publicity. Inadequate provision lor mentally disturbed rnembers. Pastors reporting su¢h incidences Referral ol such people lo the proper medical authorities. Core staff membership policy to exclude severely mentally disabled people. FC5 Former core member sues for perceived damages Fullilmenl ol all legal obligations FC6 A very bad article I programme about us demotivates sympalhisers and reduces support physicallyllinancially. Real skeletons in the cupboard Feedback sympathisers through local church pastors and national representatives and al the AGM from must quickly apologise and take action. Poor PR externally and communications internally sympathisers Use ol an internal weekly newsletter and e-mail lists lo ¢ommuni¢ale especially rebut unfounded allegations. lo Collapse ol tithing incomel pastors cannot continue See also Scandal FC7 Unprofessional church training policy which is not yet fully developed See 'Failure lo train personnel adequately" under "Staffing issues" Trainin - procedures incompetence, giving wrong guidance. Estate and facllltles.. Risk element Contributing factor8 Early warning me¢hanl$m8 Mitigating actions Ef 1 Potential attached to property including new legislation. Letters from the authorities. Publishing ol new legislation Insurance and surveying. Keeping a keen eye on legislation and conforming to that legislation. Significant ¢osls incurred not included in the financial plans. Failure to comply wth statutory reqLJirements leads lo prosecution and Page 22 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION closing down ol some buildings Ef2 FailLJre to complete new projectslmainlenance on hedule. Project monitoring shows poor schedule keeping Regular building inspections with checklist. A maintenance schedule. Disruption lo an income source. Shabby appearance property ol Job descriptions. Deterioration ol property stock. Unforeseen weather damage Ef3 Failure manage properties assets properly leading lo public accusation and loss ol reputation. to Failure to keep up a rnaintenance I amortisation fund Decline standards ol property. Feedback frorn people Maintain existing property policies. Staffing issues: Rlsk element Conlrlbutlng factors Early warnlng mechanisms Mltlgatlng actlons S12 Loss ol key department leaderslpaslors with consequent loss ol relevant functions Employment issues. Clear systems. reporting Succession planning. Documentation ol systems plans and projects. Training programmes. Notice periods and handovers. RecrLJitment processes. Health, safely and environment Personal relationship key stall. with Loss ol key stall Experien￿ or s￿lIS lost. OperatiDnal impact on key projects and Loss ol conla¢t base and corporate knowledge. Si8 Health, safety environmental issues and Monitoring reporting procedures and Compliance with the law and regulations Gompliance officer I training Monitoring and reporting procedures Stall injury Lack ol ability to operate Page 23 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Si9 Safeguarding issues Lack ol training Monitoring reporting procedures and Set LJP training lor cotnmunity leaders and HWP YA leaders Ensure DBS checks are carried out in good lirne Lack ol compliance and adaqLJale protection lor young and vulnerable rnembers and contacts Lack awareness ol Lack ol monitoring Legal issues: Risk element Contrlbutlng factors Early mechanisms warnlng Mitigating actions Compliance with legislalitsn and regLJlatiDns The following examples should not therefore be used as a checklist. Identify key legal and regulatory requirements. Allocate responsibility lor key compliance procedures. Compliance monitoring reporting. Preparation lor compliance visits. Compliance reports from Regulators, auditors and slatf considered and a¢lioned al appropriate level Consideration of law and regulations needs to be spacili¢ lo each individual charity, as risk areas will be dependent on undertaken. Charity law Companies Act Own ctsnslilulion Data Protection Act Discrimination Act Law5 relating lo care ol beneficiaries le.g. Children's Act, care ol elderly etcl Employment Law IRedundan¢y, unfair dismissal, rninimum wages) Trustees Act Human Rights Act Race relations Health and Safely law Ilire regulations etcl and Fines, penalties or censure from licensing or activity regulators. Loss ol licence to undertake particular Employee or consumer action lor negligence. Repulalional risks. Regulatory requirements.. reporting Compliance procedures and allocation ol stall responsibilities Financial and other reporting requirements Flegulalory action. Repulalional risks. a¢1 on lundin Professional advice Identification and access to professional advice. Identification ol issues where advice required. Compliance reviews. Lack strategy management. Failure to optimise fiscal position. Contract risks. Failure lo address com liance risks. ol investment or Page 24 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION e. Flnanclal rlsk man8gement oblectlves and pollcles All staff members and volunteers with a role in the finance, operation, management &lor review of finances and procurement at Headquarters, Local Communities and all other FFWPU UK properties are expected to lamiliarise themselves and comply with these wlicies and procedures. 11 there is any reason where the policies and procedures cannot bè followed, the circumstances surroLJnding this are reKM)rled lo the Trustee Treasurer as soon as possible. Structure, Governance and Management 1. Constitution The Family Federation lor World Peace and Unilicalion is a registered Charity, number 267917 in England and Wales and nurnber SC041240 in Scotland, and is constituted under a Trust deed. 2. The Senior Mana ement Team The SMT consists of the Executive Office and Finance Office: The Executive Off ice consists ol the National Director, Communications Officer, Executive Assistant, Media and Public Relations Officer and Operations Officer. The rasponsibilitias of tho Ex8CUtiv8 Offic8 are.. Fleviewing FFWPU UK'S activities regularly, monitoring compliance with organisational policies and reporting lo the Trustee Board against agreed pertorman¢e standards., Managing FFWPU UK'S real estate assets in accordance with FFWPU UK Financial Policies., Managing FFWPU UK'S risks (financial, legal, environmental, human resources, health and safely, among others., Raising the profile and mission ol FFWPU UK in both online and mass media, expanding and reaching new aLJdiences, as well as informing and engaging with existing audiences., Managing hLJman resources, training and developing the team whilst compliant to law & regulations and ensuring workplace safety. The Finance Office consists ol the Director ol Finance, Operations Officer and Bookkeeper. The responslbllltles of the Dlrector of Flnance are= Ensuring Ihal FFWPU UK obtains appropriate insurance policies and sufficient insurance covers for the running ol ils aclivilies., Implementation ol FFWPU UK Investment and Reserves Policy., Ensuring that all siaff members and volunteers understand their responsibilities under the financial policies and procedures., Ensure that finance systems and processes which support these policies and procedures are set up, implemented and documented., Ensure that sufficient and accurate records are maintained lo support all FFWPU UK'S financial transactions in order to disclose the financial position ol FFWPU UK in a timely fashion., Manage the annual budgetary process and provide monthly management accoLJnt to the Trustee Board, the SMT and the PIC. The Senior Managetnenl team meets on a weekly basis. Page 25 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION 3. The Pro ert and Investment Committee pic The PIC consists ol a Chairperson and its members plus the Trustee Treasurer, the National Director and the Director of Finance. The PIC- Recruits and elects ils ngw members. Makes recornmendation on repairs and renewals into FFWPU UK'S properties and investments that are above £20,000., Advises on FFWPU UK'S Investment and Reserves Policy. The PIC meets on a monthly basis. 4.Pa ollc for ke mana ement r$onnel The HR department has complete control ol the payroll according lo clearly defined pay levels- issued over an external accountant, which ensures controlling and ensuring compliance. 5. Related art relationshi All costs ILJsually no incomes) are clearly defined and checked before payrnent lor validity at all cost Centres throughout the charity. A related paty declaration is made by those involved every year. 6. Methods of a ointment or electlon of Trustee The management ol the Charity is the responsibility ol the Trustees who are elected and co-opted under the lertns ol the Trust deed. 7.or anisational structure and decision-makin licies The Trustees Board meets four limes a year with the National Director and Deputy National Director. The Trustees also meet in ad hoc meetings depending on circurnstances, and comtllunicate regularly via email. Outcomes ol meetings are minuled, and actions reviewed al each meeting by the Board chair. Staff members can make decisions according to the Charily's policy and procedure and SLJch decisions will be monitored by their respe¢live line managers. All payments are overseen by the stall members, line managerllinan¢e dire¢lorllhe treasurer. Each department's spending is limited by ils annual budget. Budgets are approved in November ol each year and reviewed ￿nuallY. Trustees oversee the operation ol the Charity including its day-to-day running, finance and all charitable activities and are able to intervene il necessary. 8. Policies ado ted for the induction and Irainin of a Trustee Trustees receive two sessions ol Induction upon taking up their role, plus training. Page 26 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION 9. Tnjslees, Indemnities Insurance ol up to £5,000,000 is provided by Zurich Insurance UK Cover is extended to include injury caused to volunteers 10. Charit Trustee roles and res onsibilities Trustee chairs and boards have six main respDnsibilities'. 1. Ensure the charity is carrying out its purposes lor the public benefit. 2. Comply with the charity s governing document and the law. 3. Act in the charity's best inleresls. 4. Manage the charity's resources responsibly. 5. Act with reasonable care and skill. 6. Ensure the Charity is ac¢ounlable. 11. Goln Concern After making appropriate enqLJiries, the Trustees have a reasonable expectation that the Charity has adequate resources lo continue in operational existence lor the foreseeable lulure. They are in process ol transitioning to a newly set up Charitable Incorporated Organisation ICIOI in 2024 whereby the FFWPU charity trust will transfer its assets, liabilities and activities to the new CIO and close down. For this reason, the Trustees ¢ontinue to adopt the going con¢ern basis in preparing the financial statements. Further details regarding the adoption ol the going concern basis can be found in the accounting policies. 12. Princi l Risks and uncertainties The charity lace a wide variety ol risks which could affect their beneficiaries il not dealt with proper￿. A risk is any event that could prevent the charity achieving its aims or carying out its strategies. Below is an excerpt from the risk management document, which further det￿lS early warning signs and miligaling actions. Personnel Rlsks Lack ol a succession policy lor lop leadership positions including the National Director. Need to train and raise new candidates to replace aging pastoral leadership. Insufficient Board and Executive expertise in financial and inveslrnenl management. Property Management Complying with ever changing statutory safety regulations on our premises. Changes in legislation threaten increased the operational ￿St$ and decrease the competitive edge ol our lettings business. Insulli¢ienl reserves sel aside lor major repair or capital improvement. ReputatiTon and Public Image RepLJtational damage dLJe to adverse media coverage ol events in the UK and overseas. Former I disalle¢led l unwell members seek public redress lor various grievances. Page 27 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Reference and adrninistralive details of the Charity, its trustees and advisers Trustees A Rai, Chair K T Hoyte, Secretary H E Fisher, Treasurer T P R8ad, Trust88 C Jones. Trustee Charity registered numbers 267917 and Scottish Charity Nurnber.. SC041240 Prlnclpal office 43 Lancaster Galtr London W2 3NA Independent audltor$ Axis Accounlanls Ltd Chartered Certified Accountants and Registered Auditors 8 Deer Park Road London SW19 3GY B8nkers Royal Bank ol Scotland 78 Notting Hill Gate London W11 3HS Soli¢ilor$ Russell-cooke LLP 2 Putney Hill London SW15 6AB Page 28 THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION Statèment of Trust8•'s responsibilities The Trustee are responsible for preparing the Trustee's report and the financial slalemenls in a¢¢ordance with applicable law and United Kingdom AccoLJntiNg Standards IUNited Kingdom Generally Accepted Accounting Praclicel. Thè law applicablè lo ¢haritias in England & Wales and Scotland requires thè Trust88 lo pr8par8 linan¢ial statements lor each financial year which give a true and lair view ol the state ol affairs ol the Charity and ol ils incoming resources and application ol resources, including ils income and expenditure, lor that peri1￿. In preparing these financial statements, the Trustee are required to.. select suitable accoLJnting policies and then apply them consistently., observe the methods and principles ol the Charities SORP IFRS 1021., make judgments and a¢¢ounling eslimales that are reasonable and prudent., stale whether applicable UK Accounting Standards IFFIS 1021 have been followed, subject lo any material deparlures disclosed and explained in the linan¢ial slalemenls., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in bLJsinèss. The Trustee are responsible lor keeping adequate a¢¢ounling records that are sufficient lo show and explain the Gharity's transactions and disclose with reasonable accuracy at any time the financial position ol the Charity and enable them lo ensure that the financial slalemenls wmply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008. the Charities and Trustee Investment Iscollandl Act 2005, the Charities Accounts (Scollandl Regulations 2006 las amended) and the provisions ol the Trust deed. They are also responsible for safeguarding the assets ol the Charity and hence lor taking reasonable steps lor the prevention and detection ol fraud and other irregularities. Disclosure of inforniation to auditors Each ol the persons who are Trustee at the time when this Trustee's report is approved has confirmed that.. so lar as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought lo have been taken as a Trustee in order lo be aware ol any relevant audit information and to establish that the charity's auditors are aware of that information. Auditors The auditDrs, Axis Accountants Ltd, have indicated their willingness lo continue in ollice. The designated Trustee will propose a motion reappointing the auditors al a meeting ol the Trustees. Page 29 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Trustees' report (continued) for the year ended 31 December 2023** Approved by order of the members of the board of Trustees on 18 September 2024 and signed on their behalf by: **A Rai** (Chair of Trustees) **H E Fisher** (Trustee) Page 30 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Independent auditors' report to the Members of The Family Federation for World Peace and Unification** ## **Opinion** We have audited the financial statements of The Family Federation for World Peace and Unification (the 'charity') for the year ended 31 December 2023 which comprise the Statement of financial activities, the Balance sheet, the Statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice). The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. In our opinion the financial statements: - give a true and fair view of the state of the charity's affairs as at 31 December 2023 and of its incoming resources and application of resources 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 Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006. ## **Basis for opinion** We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' 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 United Kingdom, including the Financial Reporting Council'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. Page 31 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Independent auditors' report to the Members of The Family Federation for World Peace and Unification (continued)** ## **Going concern** We draw attention to note 25 in the financial statements, which indicates that the trustees of the charity have planned to transfer the charity's operation to the newly formed CIO with similar name starting from 2nd January 2024. Once the process is complete, this charity will cease to operate and its mission, operations, assets and liabilities will be taken over by newly formed charity named FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION (UK) CIO (Charity registration number: 1202107). Our opinion is not modified in respect of this matter. In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the Trustees' assessment of the charity's ability to continue to adopt the going concern basis of accounting included assessing charity's asset valuations and operation after the year end. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. ## **Other information** The other information comprises the information included in the Annual report other than the financial statements and our Auditors' 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 this other information, we are required to report that fact. We have nothing to report in this regard. ## **Matters on which we are required to report by exception** We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 (as amended) requires us to report to you if, in our opinion: - the information given in the Trustees' report is inconsistent in any material respect with the financial statements; or - sufficient and proper accounting records have not been kept; or - the financial statements are not in agreement with the accounting records and returns; or - we have not received all the information and explanations we require for our audit. Page 32 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Independent auditors' report to the Members of The Family Federation for World Peace and Unification (continued)** ## **Responsibilities of trustees** As explained more fully in the Trustees' responsibilities statement, the Trustees are responsible for the preparation of the financial statements which 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 charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Page 33 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Independent auditors' report to the Members of The Family Federation for World Peace and Unification (continued)** ## **Auditors' responsibilities for the audit of the financial statements** We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 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: Fraud and breaches of laws and regulations - ability to detect: _Identifying and responding to risks of material misstatement due to fraud:_ To identify risks of material misstatement due to fraud ("fraud risks") we assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. Our risk assessment procedures included: 1. Enquiring of Trustees and inspection of policy documentation as to the charity's policies and procedures to prevent and detect fraud, as well as whether they have knowledge of any actual, suspected or alleged fraud. 2.Using analytical procedures to identify any unusual or unexpected relationships. 3. We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit. We performed procedures to address the risk of management override of controls and the risk of fraudulent revenue recognition, and the risk that management may be in a position to make inappropriate accounting entries. We did not identify any additional fraud risks. We also performed procedures including: 1.Identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documentation. These included unexpected revenue account combinations and journals posted to seldom used accosts during the financial year. 2. Evaluated the business purpose of significant unusual transactions. Identifying and responding to risks of material misstatement due to non-compliance with laws and regulations: We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience and through discussion with the Trustees (as required by auditing standards) and discussed with the Trustees and other management the policies and procedures regarding compliance with laws and regulations . We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit. _Context of the ability of the audit to detect fraud or breaches of law or regulation:_ Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our Page 34 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Independent auditors' report to the Members of The Family Federation for World Peace and Unification (continued)** audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' report. ## **Use of our report** This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008 and regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditors' 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 its trustees, as a body, for our audit work, for this report, or for the opinions we have formed. ## **Axis Accountants Ltd** Chartered Certified Accountants and Registered Auditors 8 Deer Park Road London SW19 3GY 18 September 2024 Axis Accountants Ltd are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. Page 35 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Statement of financial activities for the year ended 31 December 2023** |**Note**
**Income from:**
Donations and legacies
3
Investments
4
Other income
5
**Total income**
**Expenditure on:**
Charitable activities
6
**Total expenditure**
**Net income/(expenditure) before net**
**gains on investments**
Net gains on investments
**Total transfers**
**Net movement in funds before other**
**recognised gains/(losses)**
**Other recognised gains/(losses):**
(Losses)/gains on revaluation of fixed
assets
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
**347,862**
**751,380**
**233,460**
**1,332,702**
**1,271,848**
**1,271,848**
**60,854**
**-**
**-**
**60,854**
**(35,000)**
**25,854**
**35,818,470**
**25,854**
**35,844,324**|**Restricted**
**funds**
**2023**
**£**
**-**
**-**
**-**
**-**
**8,922**
**8,922**
**(8,922)**
**-**
**-**
**(8,922)**
**-**
**(8,922)**
**44,138**
**(8,922)**
**35,216**|**Total**
**funds**
**2023**
**£**
**347,862**
**751,380**
**233,460**
**1,332,702**
**1,280,770**
**1,280,770**
**51,932**
**-**
**-**
**51,932**
**(35,000)**
**16,932**
**35,862,608**
**16,932**
**35,879,540**|_Total_
_funds_
_2022_
_£_
_280,770_
_716,428_
_148,631_
_1,145,829_| |---|---|---|---|---| |||||_1,020,426_
_1,020,426_| |||||_125,403_
_49,293_| |||||_-_| |||||_174,696_
_3,465,192_
_3,639,888_| |||||_32,222,720_
_3,639,888_
_35,862,608_| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 39 to 52 form part of these financial statements. Page 36 ## **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Balance sheet as at 31 December 2023** |**Note**
**Fixed assets**
Tangible assets
11
Investment property
12
**Current assets**
Debtors
13
Cash at bank and in hand
Creditors: amounts falling due within one
year
14
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset**
**Total net assets**
**Charity funds**
Restricted funds
16
Unrestricted funds
16
**Total funds**|**53,360**
**1,224,474**
**1,277,834**
**(50,129)**|**2023**
**£**
**896,643**
**33,755,192**
**34,651,835**
**1,227,705**
**35,879,540**
**35,879,540**
**35,879,540**
**35,216**
**35,844,324**
**35,879,540**|_24,066_
_1,343,060_
_1,367,126_
_(69,291)_|_2022_
_£_
_774,581_
_33,790,192_| |---|---|---|---|---| |||||_34,564,773_
_1,297,835_| |||||_35,862,608_| |||||_35,862,608_| |||||_35,862,608_| |||||_44,138_
_35,818,470_| |||||_35,862,608_| The financial statements were approved and authorised for issue by the Trustees on 18 September 2024 and signed on their behalf by: ................................................ ................................................ **A Rai H E Fisher** (Chair of Trustees) (Trustee) The notes on pages 39 to 52 form part of these financial statements. Page 37 ## **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Statement of cash flows for the year ended 31 December 2023** |**Cash flows from operating activities**
Net cash used in operating activities
**Cash flows from investing activities**
**Net cash provided by investing activities**
**Cash flows from financing activities**
**Net cash provided by financing activities**
**Change in cash and cash equivalents in the year**
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
The notes on pages39 to 52form part of these financial statements|**2023**
**£**
**(118,586)**
**-**
**-**
**(118,586)**
**1,343,061**
**1,224,475**|_2022_
_£_
_118,690_| |---|---|---| |||**-**| |||**-**| |||**118,690**
_1,224,371_| |||_1,343,061_| |||| Page 38 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **1. General information** The charity is registered in England and also in Scotland. The charity's England registration number is 267917 and Scottish charity's number is SC041240. The principal address of the charity is 43 Lancaster Gate, London, W2 3NA. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. The Family Federation for World Peace and Unification meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Income** All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service. ## **2.3 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. Page 39 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **2. Accounting policies (continued)** ## **2.3 Expenditure (continued)** All expenditure is inclusive of irrecoverable VAT. ## **2.4 Tangible fixed assets and depreciation** Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, . Depreciation is provided on the following bases: |Freehold property|- 2% on cost| |---|---| |Improvements to property|- 2% on cost| |Plant and machinery|- 25% on cost| |Motor vehicles|- 20% on cost| |Fixtures and fittings|- 15% on cost| ## **2.5 Investment property** Investments are included at market value at the year end. Gains and losses on the revaluation of investments are reflected in the Statement of Financial Activities. ## **2.6 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **2.7 Cash at bank and in hand** Cash at bank and 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. ## **2.8 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost. Page 40 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **2. Accounting policies (continued)** ## **2.9 Financial instruments** The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.10 Pensions** The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. ## **2.11 Fund accounting** General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. ## **3. Income from donations and legacies** |**Unrestricted**
**funds**
**2023**
**£**
Donations
347,862
_Total 2022_
_278,670_|**Restricted**
**funds**
**2023**
**£**
-
_2,100_|**Total**
**funds**
**2023**
**£**
**347,862**
_280,770_|_Total_
_funds_
_2022_
_£_
_280,770_| |---|---|---|---| ||||| ## **4. Investment income** ||**Unrestricted**|**Total**|_Total_| |---|---|---|---| ||**funds**|**funds**|_funds_| ||**2023**|**2023**|_2022_| ||**£**|**£**|_£_| |Investment income - UK Investment Properties Rental|751,380|**751,380**|_716,428_| Page 41 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **4. Investment income (continued)** ## **5. Other incoming resources** |Other income
Government grants|**Unrestricted**
**funds**
**2023**
**£**
233,460
-
233,460|**Total**
**funds**
**2023**
**£**
**233,460**
**-**
**233,460**|_Total_
_funds_
_2022_
_£_
_144,131_
_4,500_
_148,631_| |---|---|---|---| ## **6. Analysis of expenditure on charitable activities** ## **Summary by fund type** |**Unrestricted**
**funds**
**2023**
**£**
Donations/Grants
117,481
Overseas Missions and Conferences
57,859
UK Conferences and Seminars
1,227
Supporting Community Activities
573,293
Rental Costs
521,988
1,271,848
_Total 2022_
_970,133_|**Restricted**
**funds**
**2023**
**£**
-
8,922
-
-
-
8,922
_50,293_|**Total**
**2023**
**£**
**117,481**
**66,781**
**1,227**
**573,293**
**521,988**
**1,280,770**
_1,020,426_|_Total_
_2022_
_£_
_57,925_
_100,427_
_7,418_
_554,940_
_299,716_
_1,020,426_| |---|---|---|---| ||||| Page 42 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **6. Analysis of expenditure on charitable activities (continued)** ## **Summary by expenditure type** |Donations/Grants
Overseas Missions and
Conferences
UK Conferences and Seminars
Supporting Community
Activities
Rental Costs
_Total 2022_|**Staff costs**
**2023**
**Depreciation**
**2023**
**£**
**£**
-
-
-
-
-
-
252,244
33,550
62,053
-
314,297
33,550
_289,657_
_29,724_|**Other costs**
**2023**
**£**
117,481
66,781
1,227
287,500
459,934
932,923
_701,045_|**Total**
**2023**
**£**
**117,481**
**66,781**
**1,227**
**573,293**
**521,988**
**1,280,770**
_1,020,426_|_Total_
_2022_
_£_
_57,925_
_100,427_
_7,418_
_554,940_
_299,716_
_1,020,426_| |---|---|---|---|---| |||||| ## **7. Analysis of expenditure by activities** |Donations/Grants
Overseas Missions and Conferences
UK Conferences and Seminars
Supporting Community Activities
Rental Costs
_Total 2022_|**Activities**
**undertaken**
**directly**
**2023**
**£**
117,481
44,490
1,227
42,533
447,172
652,903
_392,412_|**Support**
**costs**
**2023**
**£**
-
22,291
-
530,759
74,816
627,866
_628,013_|**Total**
**funds**
**2023**
**£**
**117,481**
**66,781**
**1,227**
**573,292**
**521,988**
**1,280,770**
_1,020,425_|_Total_
_funds_
_2022_
_£_
_57,925_
_100,427_
_7,418_
_554,940_
_299,715_
_1,020,426_| |---|---|---|---|---| |||||| Page 43 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **8. Auditors' remuneration** ||**2023**|_2022_| |---|---|---| ||**£**|_£_| |Fees payable to the Charity's auditor for the audit of the Charity's annual||| |accounts|**9,000**|_9,000_| |Fees payable to the Charity's auditor in respect of:||| |All non-audit services not included above|**9,360**|_9,360_| ## **9. Staff costs** |Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2023**
**£**
**292,766**
**17,945**
**3,586**
**314,297**|_2022_
_£_
_269,571_
_16,517_
_3,569_| |---|---|---| |||_289,657_| The average number of persons employed by the Charity during the year was as follows: |Full-time staff
Part-time staff|**2023**
**No.**
**7**
**8**
**15**|_2022_
_No._
_6_
_8_| |---|---|---| |||_14_| No employee received remuneration amounting to more than £60,000 in either year. The key management personnel of the charity comprises of the senior staff members named M Balcomb and Y Lau. The total amount of employees' salary and benefits (including employer pension contributions) received by key management personnel for their services to the charity was £37,295 (2022: £35,535). ## **10. Trustees' remuneration and expense** During the year, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ . During the year ended 31 December 2023, amount totalling to £995 relating to expenses incurred on governance were reimbursed to two trustees.(2022: £231) Page 44 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **11. Tangible fixed assets** |**Cost or valuation**
At 1 January 2023
Additions
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
_At 31 December 2022_|**Freehold**
**property**
**£**
**776,795**
**-**
**776,795**
**328,749**
**15,536**
**344,285**
**432,510**
_448,046_|**Improveme**
**nts to**
**property**
**£**
**551,119**
**-**
**551,119**
**238,304**
**11,022**
**249,326**
**301,793**
_312,815_|**Plant and**
**machinery**
**£**
**46,889**
**15,307**
**62,196**
**42,972**
**4,530**
**47,502**
**14,694**
_3,917_|**Motor**
**vehicles**
**£**
**3,320**
**-**
**3,320**
**3,319**
**-**
**3,319**
**1**
_1_|**Fixtures**
**and fittings**
**£**
**253,777**
**140,305**
**394,082**
**243,975**
**2,462**
**246,437**
**147,645**
_9,802_|**Total**
**£**
**1,631,900**
**155,612**
**1,787,512**| |---|---|---|---|---|---|---| |||||||**857,319**
**33,550**
**890,869**| |||||||**896,643**| |||||||_774,581_| ## **12. Investment property** |**Valuation**
At 1 January 2023
Surplus/(Deficit) on revaluation
At 31 December 2023|**Freehold**
**investment**
**properties**
**£**
**33,790,192**
**(35,000)**| |---|---| ||**33,755,192**| The Freehold investment properties are recorded at market value. Charity's properties at Cockburn Street and South Elixa Place are professionally revaluated at £350,000 and £190,000 respectively by independent valuers Home Report Company, Chartered Surveyors. The remaining properties were historically independently revalued at the market price and the trustees are of the opinion that market value of the remaining properties did not materially change during the year ended 31 December 2023. Page 45 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **13. Debtors** |**Due within one year**
Other debtors
Prepayments and accrued income|**2023**
**£**
**17,381**
**35,979**
**53,360**|_2022_
_£_
_18,088_
_5,978_| |---|---|---| |||_24,066_| ## **14. Creditors: Amounts falling due within one year** |Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income|**2023**
**£**
**3,202**
**5,514**
**30,372**
**11,041**
**50,129**|_2022_
_£_
_3,202_
_4,895_
_50,153_
_11,041_| |---|---|---| |||_69,291_| **15. Financial instruments** ||**2023**|_2022_| |---|---|---| ||**£**|_£_| |**Financial assets**||| |Financial assets measured at fair value through income and expenditure|**1,224,475**|_1,343,060_| Financial assets measured at fair value through income and expenditure comprise cash and bank balances Page 46 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **16. Statement of funds** ## **Statement of funds - current year** |**Unrestricted funds**
General Funds
Investment Reserve
Fixed Asset Reserve
**Restricted funds**
Seong Hwa Anniversary Fund
Holy day
Ancestor Liberation
**Total of funds**|**Balance at 1**
**January**
**2023**
**£**
**1,299,348**
**33,870,192**
**648,930**
**35,818,470**
**2,701**
**144**
**41,293**
**44,138**
**35,862,608**|**Income**
**£**
**1,332,702**
**-**
**-**
**1,332,702**
**-**
**-**
**-**
**-**
**1,332,702**|**Expenditure**
**£**
**(1,271,848)**
**-**
**-**
**(1,271,848)**
**(2,384)**
**(144)**
**(6,394)**
**(8,922)**
**(1,280,770)**|**Gains/**
**(Losses)**
**£**
**-**
**(35,000)**
**-**
**(35,000)**
**-**
**-**
**-**
**-**
**(35,000)**|**Balance at**
**31**
**December**
**2023**
**£**
**1,360,202**
**33,835,192**
**648,930**
**35,844,324**| |---|---|---|---|---|---| ||||||**317**
**-**
**34,899**
**35,216**| ||||||**35,879,540**| Page 47 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **16. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted**
**funds**
General Funds
Investment
Reserve
Fixed Asset
Reserve
**Restricted**
**funds**
Balkan Fund
(Albania)
Brazil Missions
Seong Hwa
Anniversary
Fund
Holy day
Ancestor
Liberation
**Total of funds**|_Balance at_
_1 January_
_2022_
_£_
_1,061,459_
_30,420,000_
_648,930_
_32,130,389_
_213_
_18_
_2,701_
_4,032_
_85,367_
_92,331_
_32,222,720_|_Net_
_movement in_
_funds_
_£_
_1,143,729_
_-_
_-_
_1,143,729_
_-_
_-_
_-_
_2,100_
_-_
_2,100_
_1,145,829_|_Expenditure_
_£_
_(970,133)_
_-_
_-_
_(970,133)_
_-_
_-_
_-_
_(5,988)_
_(44,305)_
_(50,293)_
_(1,020,426)_|_Transfers_
_in/out_
_£_
_-_
_-_
_-_
_-_
_(213)_
_(18)_
_-_
_-_
_231_
_-_
_-_|_Gains/_
_(Losses)_
_£_
_64,293_
_3,450,192_
_-_
_3,514,485_
_-_
_-_
_-_
_-_
_-_
_-_
_3,514,485_|_Balance at_
_31_
_December_
_2022_
_£_
_1,299,348_
_33,870,192_
_648,930_
_35,818,470_| |---|---|---|---|---|---|---| |||||||_-_
_-_
_2,701_
_144_
_41,293_
_44,138_| |||||||_35,862,608_| **17. Summary of funds** Page 48 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **17. Summary of funds (continued) Summary of funds - current year** |General funds
Restricted funds|General funds
Restricted funds|**Balance at 1**
**January**
**2023**
**£**
**35,818,470**
**44,138**
**35,862,608**
_Income_
_£_
_1,143,729_
_2,100_
_1,145,829_|**Income**
**£**
**1,332,702**
**-**
**1,332,702**
_Expenditure_
_£_
_(970,133)_
_(50,293)_
_(1,020,426)_|**Expenditure**
**£**
**(1,271,848)**
**(8,922)**
**(1,280,770)**
_Transfers_
_in/out_
_£_
_-_
_-_
_-_|**Gains/**
**(Losses)**
**£**
**(35,000)**
**-**
**(35,000)**
_Gains/_
_(Losses)_
_£_
_3,514,485_
_-_
_3,514,485_|**Balance at**
**31**
**December**
**2023**
**£**
**35,844,324**
**35,216**
**35,879,540**| |---|---|---|---|---|---|---| |||||||_Balance at_
_31_
_December_
_2022_
_£_
_35,818,470_
_44,138_
_35,862,608_| |**Summary of funds - prior year**||||||| |General funds
Restricted funds|_Balance at_
_1 January_
_2022_
_£_
_32,130,389_
_92,331_
_32,222,720_|||||| ## **18. Funds** ## **Designated Funds** The Investment Reserve represents the investment properties which are used to generate income for the charity and are therefore not considered to be general free reserves. The Fixed Asset Reserve represents the net book value of tangible fixed assets which are not considered to be part of the general free reserves. . ## **Restricted Fund** s Ancestor Liberation - Donations to the CheongBo Training Centre (formerly the Cheong Pyeong Training Centre) in South Korea to support spiritual workshops for allcomers as well as the work of a new on-site hospital. Seong Hwa Anniversary Fund - donations received for a ceremony used for celebrating the life and achievements of a person who has died. The Seung Hwa is meant to be a celebration of thanks. Holy Items/Holy Day is income collected locally and centrally at HQ to be sent on to FFWPU Korea as a form of donation from FFWPU sympathisers to support projects in Korea. Page 49 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **19. Analysis of net assets between funds** ## **Analysis of net assets between funds - current year** |**Unrestricted**
**funds**
**2023**
**£**
Tangible fixed assets
896,643
Investment property
33,755,192
Current assets
1,242,618
Creditors due within one year
(50,129)
**Total**
35,844,324|**Restricted**
**funds**
**2023**
**£**
-
-
35,216
-
35,216|**Total**
**funds**
**2023**
**£**
**896,643**
**33,755,192**
**1,277,834**
**(50,129)**
**35,879,540**| |---|---|---| ## **Analysis of net assets between funds - prior year** |Tangible fixed assets
Investment property
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2022_
_£_
_774,581_
_33,790,192_
_1,322,988_
_(69,291)_
_35,818,470_|_Restricted_
_funds_
_2022_
_£_
_-_
_-_
_44,138_
_-_
_44,138_|_Total_
_funds_
_2022_
_£_
_774,581_
_33,790,192_
_1,367,126_
_(69,291)_
_35,862,608_| |---|---|---|---| Page 50 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **20. Reconciliation of net movement in funds to net cash flow from operating activities** |Net income for the year (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
Loss/(profit) on the sale of fixed assets
Decrease/(Increase) in debtors
Increase/(Decrease) in creditors
Fixed assets purchases
**Net cash provided by/(used in) operating activities**
**21.**
**Analysis of cash and cash equivalents**
Cash in hand
**Total cash and cash equivalents**
**22.**
**Analysis of changes in net debt**
**At 1**
**January**
**2023**
**£**
Cash at bank and in hand
**1,343,060**
**1,343,060**|**2023**
**£**
**51,932**
**33,550**
**-**
**(29,294)**
**(19,162)**
**(155,612)**
**(118,586)**
**2023**
**£**
**1,224,475**
**1,224,475**
**Cash flows**
**£**
**(118,586)**
**(118,586)**|_2022_
_£_
_174,696_
_29,724_
_(49,293)_
_(4,475)_
_2,317_
_-_
_152,969_
_2022_
_£_
_1,343,061_
_1,343,061_
**At 31**
**December**
**2023**
**£**
**1,224,474**
**1,224,474**| |---|---|---| ## **23. Transactions in Scotland (Edinburgh branch)** During the year the charity's transaction in the Scotland in the Edinburgh branch are - Balance B/fwd £170,883, Income £34,141, Expenditure (£31195) and Balance C/fwd £173,829. Page 51 **THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION** ## **Notes to the financial statements for the year ended 31 December 2023** ## **24. Related party transactions** During the year the charity purchased eiditing services for community website, national newletter and social media administrator amounting to £1,417 from T Fisher, Daughter-in-law of a trustee Huey Fisher. The charity also purchased web services for the FFWPU website and hall management services for Haslemere Hall from Ripplenet Web Design which is owned by Timothy Read, a Trustee, amounting to £18,585 (2022: £14,145). The amount owing to Ripplenet at 31 December 2023 is nil (2022:nil) The charity has employed Mr Jonathan Hoyte (brother of Mr Kieran Hoyte, Trustee) and paid Gross Salary of £23,267 during the year ended 31 December 2023. The charity also purchased sunday services cordination amounting to £2,400 from Aryan Rai, son of the chair, Mr Ajay Rai. ## **25. Post balance sheet events and Going Concern** The trustees of the charity have formed a charitable incorporated organisation (CIO) with a similar name FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION (UK) (charity registration number: 1202107 in England and Wales and No.SC052760 in Scotland). With the approval from the Charity Commission and the Scottish Charity Regulator, the trustees planned to transfer the mission, operations, assets and liabilities of this charity into newly formed CIO charity starting 2nd January 2024. Once the process is complete, the operations of this charity will cease and will be carried on by newly formed CIO charity. Page 52