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2024-12-31-accounts

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 2024

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Contents

Page
Trustees' report 1 - 24
Independent auditors' report on the financial statements 25 - 28
Statement of financial activities 29
Balance sheet 30
Statement of cash flows 31
Notes to the financial statements 32 - 44

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Trustees' report for the year ended 31 December 2024

Page 1

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

----- Start of picture text -----
Primary Objec�ves Associated objec�ves
human rights, democracy, good ci�zenship and
good governance;
4. Suppor�ng persons who have entered into or
rededicated their marriage according to
universal spiritual principles in order to be good
role models as well as young people in their
character educa�on;
5. Such other purposes as are currently
recognized as exclusively charitable.
Obj 2 To support those people who have adopted the · Weekly local religious services and study
teachings of the Unifica�on movement to apply mee�ngs.
these principles in their own lives in society at · Many types of conferences and seminars
large. · Interfaith peace mee�ngs
· Peace missions
· Pastoral care
· Youth projects
Obj 3 To gain adequate funds to be able to finance · Appropriate management of available
such important work in the UK and to support resources to provide funds
projects abroad. · Establishing adequate reserves to meet
unforeseen special financing tasks
· Exploi�ng all reasonable sources of funds
Obj 4 To have capable professional management of · Produc�on of professional and correct
the Movement, both spiritual and external. accounts
· Adherence to all legal requirements upon
a charity/employer
· Having adequately trained pastors
Obj 5 To support humanitarian and educa�onal · Suppor�ng FFWPU projects in South
projects which are in accordance with the Korea and other regions of the world
original objec�ves of the charity. where there is a need.
·
Suppor�ng affiliate organiza�ons and
projects that are in line with FFWPU's
charitable objec�ves.
----- End of picture text -----

Our Fundamental Principles:

(C) Respect of and care for the crea�on

(D) Intergenera�onal con�nuity

Strategy for achieving objec�ves:

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Fellowship and Community

Across the na�on, Sunday services and gatherings remained at the heart of community life in 2024, nurturing faith, fellowship, and a sense of belonging. Whether through local worship, family meetups, or crea�ve celebra�ons such as summer picnics and anniversary ac�vi�es, members found

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

renewed joy in coming together. Our online presence also con�nued to grow, with regular sermons and talks shared on YouTube, extending inspira�on to a wider audience.

New and exis�ng ini�a�ves gave fresh energy to our communi�es, with homes and centres transforming into hubs of connec�on through workshops, youth gatherings, and small groups. These spaces welcomed members and guests of all ages, while young families found support and encouragement through regular meetups. Together, these efforts ensured that worship remained not only a weekly ritual, but a living source of renewal for individuals, families, and the wider community.

Workshop service in North London

The community connec�ons fair The winning team of Father Moon’s Ascension Anniversary ac�vi�es in Scotland

The annual Community Connec�ons fair in North London once again proved to be a pla�orm for crea�vity and collabora�on, with members presen�ng new proposals while ongoing projects shared their achievements. Six fresh ini�a�ves were put forward alongside eight ongoing ones, showing the breadth of ideas and the energy within the community to bring them to life.

Youth and young adults played a vital role in nurturing fellowship this year. A camping trip in Dumfries brought together young men from Scotland and Manchester, who built trust and friendships through hiking, teamwork, and camaraderie. In addi�on, different youth ini�a�ves fostering fellowship are described in separate sec�ons below.

The fes�ve season was marked by joyful celebra�ons across the country. North England organised a Christmas retreat for the wider northern and Sco�sh communi�es, where members and guests came together for games, songs, shared values, and a fes�ve banquet. Meanwhile, in Wales, the

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

West Country, and the West Midlands, over 100 people braved winter storms to gather at Cleeve House for a vibrant Christmas celebra�on. A hear�elt service, a lovingly prepared lunch, carols, quizzes, lively ceilidh dancing, and even a surprise visit from Santa made the day unforge�able. These Christmas gatherings reflected the warmth, resilience, and joy of community life, leaving las�ng memories for all involved.

Prayer and devo�on also formed an important thread throughout the year. In North London, regular Monday morning prayers anchored members in faith, while in Scotland, a new prayer service inspired many through shared tes�monies. The Cheonbo Team’s workshop brought added depth and healing to the community. In the North of England, the year began with a 40-day prayer condi�on for peace in the world, uni�ng members in intercession for an end to global conflicts.

Camping trip by Scotland and North England

Crea�ve expression also con�nued to grow as a pathway for outreach and connec�on. River South hosted three music workshops, nurturing original songs with the dual aim of strengthening internal crea�vity and opening doors for those who may not otherwise encounter our faith. These moments of ar�stry and devo�on revealed how fellowship in 2024 was not confined to tradi�onal spaces of worship but flourished wherever people gathered with sincerity and joy.

On Saturday, June 22nd, dozens of families from across the country travelled to Wiltshire for our Annual Gathering Fes�val . The vibrant event was a celebra�on of community and faith,

featuring a variety of ac�vi�es for all ages and musical performances. The worship band upli�ed a�endees with a mix of contemporary and tradi�onal worship songs. Assistant Pastor Eric from Scotland delivered an inspiring sermon, emphasising the importance of fostering a posi�ve environment and encouraging everyone to make a daily effort to impact others posi�vely.

Following the worship service, children and adults alike enjoyed a bouncy castle, a magic show, and,

ul�mate frisbee tournaments. The return of Live Lounge kept spirits high with an impressive lineup of performances. It was a pleasure to see our members come together and enjoy each other’s company while celebra�ng their faith.

our hear�elt gra�tude to everyone who contributed to the 2024 Annual Gathering Fes�val; your efforts made it an outstanding success.

A special highlight of the day was the presenta�on of the Grace Miller Award to Aryan R. This award recognised his excep�onal dedica�on and service as the Sunday Service Worship Coordinator and his commitment to suppor�ng his church community North of the Thames.

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Service

Serving our wider communi�es con�nued to be a joyful expression of our faith this year. In Wales, our community developed a frui�ul partnership with Cosmeston Lakes Country Park, offering monthly service days to clear weeds, trim grass, and restore pathways. This was always followed by a shared meal or game that strengthened fellowship. Across regions, sports also became a bridge of connec�on, with monthly football matches in Wales and outreach ac�vi�es in the North of England, where youth shared values of brotherhood through sports and service. Local ini�a�ves such as the founding of a youth chess club, combined with ongoing interna�onal support for schools in Uganda and Senegal, reflected our commitment to building communi�es of care both near and far.

The Seonghwa Caring Ministry played a vital role in suppor�ng families through �mes of loss. In 2024, the team assisted with ceremonies, provided flowers, and reached out personally to bereaved families. The commi�ee now numbers eight, working together to strengthen how our community responds to grief. Two webinars enriched this work: one on best prac�ces for caring for grieving members, and another about the vision for preserving the spiritual legacy of the Holy Oak Memorial Woodland.

In July, our annual Memorial Service was held alongside the 50th anniversary of our founder Father Moon’s plan�ng of a tree at Holy Ground on the Masters family’s land, a poignant reminder of our enduring legacy. Over the course of the year, we said farewell to four beloved members—Masako, Joan, Daniel, and Luke. The loss of Daniel, only 16 years old, was felt especially deeply. To honour our ascended brothers and sisters, the Ministry began preparing memorial plaques at Holy Oak Memorial Woodland, ensuring that even those buried elsewhere would be remembered within our shared sacred space. Beyond the UK, the Ministry also shared its experiences at a summit in Italy, further contribu�ng to the wider family of faith.

Other ini�a�ves also enriched community life. The German Friendship events con�nued to build bridges across cultures through food, music, poetry, and hear�elt dialogue. The September gathering at the Dietrich Bonhoeffer Church was par�cularly upli�ing, featuring music, readings, and tradi�onal dishes that created a warm atmosphere of friendship and exchange.

Finally, the work of IRFF UK extended our service far beyond our borders. In 2024, the charity supported around 3,000 people in Africa through educa�on, health, nutri�on, and empowerment projects. From ensuring schoolchildren in Uganda could eat and learn safely, to teaching girls in Ghana skills for economic independence, to providing sanitary pads for 1,300 young women facing period poverty, the impact has been wide.

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Sports events in North of England sharing Volunteering at the park in Wales the values of brotherhood

Youth Ministry - HARP

opportuni�es to grow in faith and character. The year began with a senior winter workshop for older teens, held at Livingstone House, under the mo�o “My Oath: Clear. Centred. Transcendent.” Par�cipants reflected on their past year, made personal commitments for the future, and deepened their sense of connec�on with God and one another. Music, worship, and shared tes�monies created an upli�ing atmosphere that set a purposeful tone for the months ahead.

The theme “Going for God. Going for Gold”, inspired by the Olympic year, encouraged each young person to recognise their inner value and strive for excellence in their daily lives. Sessions covered themes such as the purpose of crea�on, our spiritual iden�ty, family values, and the challenges of modern society, with prac�cal guidance on how to live with integrity and faith at home. The workshop also offered team building and space for personal sharing, crea�ng an environment where young people could explore and nurture their “golden poten�al.”

The year concluded with the senior winter workshop in December, gathering par�cipants from across the UK and Europe, with a special group joining from Ireland. The mo�o “Look in. Stand strong. Step up.” inspired deep reflec�on on personal growth and spiritual strength. Sessions explored how to live freely and authen�cally, how to overcome obstacles to purity and goodness, and how to embody posi�ve values in the wider world. Alongside lectures and discussions, par�cipants took part in crea�ve team challenges, brothers’ and sisters’ reflec�ons, and a powerful closing ceremony with worship and fireworks to welcome 2025.

equipping them to face the challenges of adolescence with courage and clarity, and to play an ac�ve role in their communi�es.

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Winter workshop par�cipants

Children’s Ministry

The Children’s Ministry brought joy and colour to community life throughout 2024 with seasonal events and educa�onal ini�a�ves. The Peace Fes�val in March gathered over 80 par�cipants, including 40 children, to celebrate Easter with a message of peace and fun family ac�vi�es. In October, the Harvest Fes�val brought together more than 90 members in gra�tude for the year’s blessings, while December was fes�ve with Christmas par�es at two loca�ons. The annual Children’s Art Contest, themed “Be Kind,” rounded off the year with crea�vity and cheer.

Three Gi�s series, The Gi� of Family: My Family is the School of Love , was published, with prepara�ons for the final book and a new ac�vity guide underway. Plans are in mo�on to make these resources widely available through Amazon and to promote them interna�onally. Teacher support remained a priority, with monthly Zoom mee�ngs, a Europe-wide training, and ongoing efforts to build a strong and inclusive teaching team. New curriculum development drew on interna�onal resources and began to explore themes such as the role of mothers and women of virtue. Looking forward, the ministry is working to make resources more accessible through a dedicated Children’s Ministry sec�on on the FFWPU-UK website, offering materials, book reviews, and updates on lessons and family fes�vals.

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Easter children’s ministry fun

Mentoring and support for young adults

In 2024, our mentoring and educa�on ini�a�ves for young adults (18+) con�nued to grow and strengthen. By nurturing long-term rela�onships and encouraging peer-to-peer support, a culture of care and leadership is emerging in which older youth naturally guide and support those younger than them. This spirit of mentorship is closely linked with leadership roles in our wider youth and children’s programmes, crea�ng a posi�ve ripple effect across the community.

connec�on: Companions of Faith for ages 18+, a mentor training in June, Changing Gears for men aged 25+, and Boarding Time for ages 18–21. These gatherings provided safe and meaningful spaces for par�cipants to deepen their faith, share experiences, and build authen�c rela�onships. Alongside group events, one-to-one mentoring and informal conversa�ons have been key to fostering personal growth and leadership grounded not in obliga�on, but in iden�ty and authen�city. This long-term investment is helping to shape a genera�on of young adults ready to serve and inspire others.

Spreading the word

Divine Principle and create spaces for people to encounter faith in a meaningful way. In South London, the Greenwich Team, together with a group of missionaries, hosted regular Friday programmes and monthly weekend workshops. These gatherings welcomed both guests and members, some of whom had not heard the Divine Principle lectures for many years. The fruit of these consistent efforts has been longer 4–7-day workshops, where par�cipants are encouraged to make their own choice to live by the Principle.

The arrival of the missionaries also brought fresh energy to other regions. In Scotland, their visit to Glasgow at the beginning of the year set a hopeful and dynamic tone, reminding everyone of the joy of witnessing and the importance of sharing our faith with sincerity and crea�vity.

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Missionaries team in Glasgow

Marriage and family

Some events aimed to nurture both young people preparing for marriage and families at every stage of their journey. In Glasgow, the Scotland and North of England communi�es hosted a Matching and Blessing prepara�on day under the theme of commitment as the basis for solid marriage and family. The gathering brought together par�cipants of all ages in a beau�ful three-genera�on atmosphere, reflec�ng the �meless value of marriage as a founda�on for las�ng joy.

In March, the North of England community also held a family-strengthening workshop, where par�cipants explored Father Moon’s vision for harmonious families rooted in love and unity. These ini�a�ves highlighted how preparing for marriage and inves�ng in family life are central not only to personal happiness but to the health and future of our wider community.

Interfaith

Across the country, FFWPU members con�nued to serve locally, from helping to maintain the Wa�ord Interfaith Peace Garden and joining the Wa�ord Interfaith Pilgrimage, to strengthening �es with Interfaith Swindon and the Dialogue Society in Bolton. In Scotland, members ac�vely represented our community at numerous interfaith events, sharing our tradi�ons and deepening friendships across religious lines. In Birmingham, a series of events gathered hundreds of par�cipants from diverse backgrounds. Highlights included a one-day seminar, an interfaith worship at the Al Mahdi Ins�tute, and several Women’s Peace Mee�ngs. Together, these ac�vi�es combined dialogue, educa�on, and service, raising around £2,000 in dona�ons for Gaza and collec�ng blankets, food, and clothing for those in need.

Engagement with the Chris�an world also grew through the Bri�sh Clergy Leadership Conference (BCLC). The year began with a joyful New Year’s dinner and blessing of 12 couples, and con�nued with regular Divine Principle study sessions, prayer mee�ngs, and retreats. Highlights included a three-day retreat at Cleeve House with pastors, par�cipa�on in the Munich Bloom Fes�val with

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Mother Moon, and representa�on at the World Clergy Leadership Conference in USA. These experiences strengthened bonds with pastors and clergy across the UK and beyond, leading to a growing circle of Chris�an leaders commi�ed to peace and open to a common vision.

Proper�es

Lancaster Gate & Wontner Road

and legally compliant. In 2024 we saw strong occupancy at both Lancaster Gate and Wontner Road, with quick re-le�ng and stable rental income. Despite the usual challenges that come with property management, we’ve kept things running smoothly and con�nued to contribute posi�vely to the charity’s finances.

Livingstone House

Livingstone House was buzzing throughout 2024, hos�ng over 55 charity events, including workshops, fes�vals, and community gatherings. It has also become a lively spiritual hub, with a prayer room at its heart and a resident community that has created a warm and prayerful atmosphere. Alongside all the ac�vity, essen�al maintenance was carried out, from roof and drainage repairs to new boilers. The plan for 2025 is to move from prac�cal repairs to more visible beau�fica�on, making the house an even more welcoming home for our community.

Cleeve House

Cleeve House has had a packed year, from comple�ng major hea�ng and sustainability upgrades to hos�ng weddings, workshops, football tournaments, and seven Christmas par�es. The new hea�ng system has made a huge difference in winter, while the grounds and interiors con�nue to improve bit by bit. Guests frequently comment on the peaceful, natural se�ng, which makes it a special place for our community to step away from city life and recharge. With strong bookings and posi�ve reviews, Cleeve House has truly become both a financial asset and a cherished retreat for all who visit.

Organisa�onal management

Towards the end of 2024, the trustees began reviewing the way FFWPU-UK is managed, with the aim of strengthening our structure and improving the experience for both staff and communi�es. Trustees met with employees and visited communi�es across the country to gather feedback, par�cularly on proposed changes in finance and organisa�onal management. The process aims to be collabora�ve, ensuring that the voices of members and communi�es help shape the way forward.

A key part of this review has been preparing for a new Na�onal Director as the previous Na�onal Director steps down. The role is being redefined with stronger support structures to prevent burnout and enable more sustainable leadership. Some staff transi�ons have also created opportuni�es to reorganise roles, and the changes are expected to materialise in 2025.

Grant-making policies

Grants to organisa�ons can be made providing that:

  1. The ac�vi�es supported are in line with FFWPU’s charitable Objects.

  2. being made of the funds granted.

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

churches, to empower pastors to rebuild the family: saving marriages, strengthening families and restoring communi�es.

Ac�vi�es of the FFWPU Communi�es to support individuals and families in striving to live for the sake of others and their local community, suppor�ng aid work abroad, and run women’s peace mee�ngs (see ac�vi�es reports above for more instances and details).

Gran�ng to UPF, WFWP and IRFF to support their social, interfaith, community and na�onal programmes.

Achievements and Performance

a. Main achievements of the Charity

Marriage and Family Blessing : We developed our marriage strengthening and family blessing ac�vi�es.

Peace Advocacy: Federa�on for World Peace and others, we supported seminars and webinars on our core peace principles of Interdependence, Mutual Prosperity, and Universal Values and interfaith coopera�on.

Character development of young people: FFWPU UK has funded and hosted a number of ac�vi�es for children and young people of all ages that have strengthened their iden�ty as God's children, nourished their interpersonal skills and supported them in healthy rela�onship development

b. Key performance indicators

Level of Dona�on Received Level of Rental Income Level of Opera�onal Costs

Level of Dona�on made to other domes�c and overseas charitable organisa�ons, have these charitable organisa�ons that have received funds from the Charity fulfilled their charitable objec�ves at the same �me suppor�ng the Charity’s charitable objec�ves Level of Members Par�cipa�on in Sunday Service, Workshops and Events

Level of Members Sa�sfac�on

. Factors relevant to achieve objec�ves

Running ac�vi�es for as many people as possible. Running ac�vi�es that are relevant to the general public. Having enough staff to run and support ac�vi�es. Having the financial resources necessary to run ac�vi�es.

e. Fundraising ac�vi�es and income genera�on

The Charity owns farmland in Stanton Fitzwarren which is let for agricultural purposes and leased for Solar electricity produc�on.

It lets residen�al proper�es in Stanton Fitzwarren.

It lets residen�al units in Lancaster Gate.

It receives dona�ons from its members.

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Reserves Policy

zone against an unpredictable environment and to make sufficient provision for future cash flow requirements and capital procurement. The policy also provides the framework for future strategic planning and decision making. The development of an effec�ve reserves policy is intended to restrict the impact of any risk upon the con�nuing opera�ons of FFWPU UK.

year and cash flow issues. Reserves will also have a specific purpose rela�ng to future spending or covering current and future risks.

The purposes for holding reserves may include:

Roles and Responsibili�es

The Trustee Board is responsible for:

The Director of Finance, in consulta�on with the Na�onal Director, is responsible for:

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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Types of Reserves

Unrestricted Reserves - includes dona�ons, grants, and trading income, will be spent at the discre�on of the Senior Management Team in furtherance of the Charity’s objec�ves.

Restricted Reserves - may include restricted grants, dona�ons or trading income, will be spent or invested in furtherance of the Charity’s objec�ves or assets, or spent where the donor has expressed the nature of expenditure.

Designated Reserves - a sum of unrestricted or restricted reserves may be separated and designed a par�cular purpose and therefore becoming a designated reserve, e.g. to purchase a new asset. Designated reserves are labelled this way for administra�ve purposes only and can s�ll be spent at the discre�on of the Senior Management Team. Designated reserves are some�mes referred to as ringfenced reserves.

Level of Reserves

Opera�ng Reserves that could cause a significant decrease in opera�ng revenues or increase in opera�ng expenses. These would be used to fund opera�ons un�l any necessary adjustments can be made to provide sufficient cash flow to maintain opera�ons.

Goal : FFWPU UK will build and maintain a balance of six months of cash opera�ng expense.

Capital Reserves – to provide funds for rou�ne capital projects in the event of unan�cipated circumstances and new capital projects which have not been provided for in the annual budget. These capital projects are large projects in which the necessity and �ming is not known at the present �me. These could be projects to upgrade the current facili�es or add addi�onal capacity or func�onality. It is our intent to fund these projects with internal cash flow to the extent possible but economic condi�ons and necessity may dictate that short or long term loan might be required.

Financial Review

a. Financial review

During the year the charity raised funds totalling £811,376 (2023: £1,332,702) while expenditure totalled £741,685 (2022: £1,280,770). There was an overall surplus of £69,691 (2023: £51,932). All the assets including investment proper�es and liabili�es were transferred to CIO charity.

d. Principal risks and uncertain�es

----- Start of picture text -----
Interfaith / Academic / PR Ac�vi�es:
Risk element Contribu�ng factors Early warning Mi�ga�ng ac�ons
mechanisms
----- End of picture text -----

Interfaith / Academic / PR Ac�vi�es: Interfaith / Academic / PR Ac�vi�es: Interfaith / Academic / PR Ac�vi�es: Interfaith / Academic / PR Ac�vi�es: Interfaith / Academic / PR Ac�vi�es:
Risk element Contribu�ng factors Early
warning
mechanisms		 Mi�ga�ng ac�ons
Int
Ac
PR
1		 Scandal
concerning		 ·
Contact made by
a reporter
·
Contact
from
other
friends		 Reac�ve responses:

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----- Start of picture text -----
reputa�on based who inform us of · Publish a response
on a: someone who is and mail to
researching a contacts
· Scandalous book/ar�cle or · Call key contacts
book programme · Achieve a
· Scandalous TV · Someone correc�on/apology
programme informs us of a from the publisher
· Scandalous scandal of a scandalous
interna�onal · Monitoring our book, ar�cle, etc.
or na�onal own internal Pro-ac�ve responses:
news emerges behaviour
· No funds to · Familiarity with the
take legal remit of the Press
ac�on Complaints
Associa�on and
the Broadcas�ng
Standards
Commi�ee.
· Training courses
Int Ac A medical or fire · Large groups of · Ge�ng health · Suitable warning
PR 2 emergency arises people and safety and "No Smoking"
at a conference · The structure of the standards signs
leading to Lancaster Gate HQ - approved · Training staff to
li�ga�on the stairs, one support elderly
(main) exit from the par�cipants
ballroom · Training staff in
alterna�ve exit
procedures from
the ballroom i.e.:
- through the
Wiedecke's flat
- break-glass key at
the ball-room
entrance to the
Wiedecke flat
· Immediate access
to a local doctor /
medical staff
· Emergency
telephone
numbers
immediately to
hand
Family Churches:
Risk element Contribu�ng factors Early warning Mi�ga�ng ac�ons
mechanisms
FC 1 Ac�ons which Inadequate dissemina�on A copy to all
contradict the of the stated aims and "management
movement's remit. objec�ves of the charity
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THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

(not just what is wri�en in
the
FFWPU
founding
document)
SeeObjec�ves		 (not just what is wri�en in
the
FFWPU
founding
document)
SeeObjec�ves		 personnel" with regular
updates as required.
FC 2 Unauthorised
fundraising
by
sympathisers		 Periodic repe��on of a
statement forbidding it.
Stopping the ofending
person from ofending
again.
FC 3 Past
resentments
give rise to new
problems.
Opposi�on from the
family
of
sympathisers
/
members entering
into
full-�me
membership
(virtually
unheard
of since the late
80s)		 Inadequate dissemina�on
of the stated aims and
objec�ves of the charity
(not just what is wri�en in
the
FFWPU
founding
document)		 Pro-ac�ve work with
an�-movement
organisa�ons,
families
of
new
members,
government supported
organisa�ons such as
INFORM
FC 4 Former
core
members sufering
from mental health
problems
ac�vely
engage against the
movement leading
to adverse publicity.		 Inadequate provision for
mentally
disturbed
members.		 Pastors repor�ng
such incidences		 Referral of such people
to the proper medical
authori�es.
Core staf membership
policy
to
exclude
severely
mentally
disabled people.
FC 5 Former
core
member sues for
perceived damages		 Fulflment of all legal
obliga�ons
FC 6 A very bad ar�cle /
programme about
us
demo�vates
sympathisers
and
reduces support -
physically/fnanciall
y.
Collapse of �thing
income/
pastors
cannot con�nue		 Real skeletons in the
cupboard
Poor PR externally and
poor
communica�ons
internally to sympathisers		 Feedback
from
sympathisers
through
local
church
pastors
and
na�onal
representa�ves
and at the AGM		 If true must quickly
apologise
and
take
ac�on.
Use
of
an
internal
weekly newsle�er and
e-mail
lists
to
communicate especially
to
rebut
unfounded
allega�ons.
See alsoScandal

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FC 7 Unprofessional A church training policy See "Failure to train ac�vi�es, which is not yet fully personnel adequately" incompetence, developed under "Staffing issues" giving wrong Training - procedures guidance.

----- Start of picture text -----
Estate and facili�es:
Risk element Contribu�ng factors Early warning Mi�ga�ng ac�ons
mechanisms
Ef 1 Poten�al liabili�es Le�ers from the Insurance and surveying.
a�ached to property authori�es. Keeping a keen eye on
including new legisla�on. Publishing of new legisla�on and
legisla�on conforming to that
Significant costs incurred
legisla�on.
not included in the
financial plans.
Failure to comply with
statutory requirements
leads to prosecu�on and
closing down of some
buildings
Ef 2 Failure to complete new Project Regular building
projects/maintenance on monitoring shows inspec�ons with a
schedule. poor schedule checklist. A maintenance
keeping schedule.
Disrup�on to an income
source. Shabby Job descrip�ons.
appearance of
Deteriora�on of property
property
stock.
Unforeseen
weather damage
Ef 3 Failure to manage Failure to keep up a Decline in Maintain exis�ng
proper�es / assets maintenance / standards of property policies.
properly leading to public amor�sa�on fund property.
accusa�on and loss of Feedback from
reputa�on. people
Staffing issues:
Risk element Contribu�ng factors Early warning Mi�ga�ng ac�ons
mechanisms
----- End of picture text -----

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Si 2
Loss of key department
leaders/pastors
with
consequent
loss
of
relevant func�ons
Loss of key staf
·
Experience or skills
lost.
·
Opera�onal impact
on key projects and
priori�es.
·
Loss
of
contact
base and corporate
knowledge.
Employment issues.
Health,
safety
and
environment		 Si 2
Loss of key department
leaders/pastors
with
consequent
loss
of
relevant func�ons
Loss of key staf
·
Experience or skills
lost.
·
Opera�onal impact
on key projects and
priori�es.
·
Loss
of
contact
base and corporate
knowledge.
Employment issues.
Health,
safety
and
environment		 Si 2
Loss of key department
leaders/pastors
with
consequent
loss
of
relevant func�ons
Loss of key staf
·
Experience or skills
lost.
·
Opera�onal impact
on key projects and
priori�es.
·
Loss
of
contact
base and corporate
knowledge.
Employment issues.
Health,
safety
and
environment		 Clear
repor�ng
systems.
Personal
rela�onship with
key staf.
·
·
·
·
·		 Succession planning.
Documenta�on
of
systems plans and
projects.
Training
programmes.
No�ce periods and
handovers.
Recruitment
processes.
Si 8
Health,
safety
and
environmental issues
Staf injury
Lack
of
ability
to
operate		 Monitoring
and
repor�ng
procedures
·
·
·		 Compliance with the
law and regula�ons
Compliance ofcer /
training
Monitoring
and
repor�ng
procedures
Si 9
Safeguarding issues
Lack of compliance and
adequate
protec�on
for
young
and
vulnerable
members
and contacts
Lack of training
Lack of awareness
Lack of monitoring		 Monitoring
and
repor�ng
procedures
·
·		 Set up training for
community leaders
and HWP YA leaders
Ensure DBS checks
are carried out in
good �me
Legal issues:
Risk element Contribu�ng factors Early
warning
mechanisms		 Mi�ga�ng ac�ons
L 1 Compliance
with
legisla�on and regula�ons
Considera�on of law and
regula�ons needs to be
specifc to each individual
charity, as risk areas will be
dependent on ac�vi�es
undertaken.
·
Fines,
penal�es
or
censure from licensing
or ac�vity regulators.
·
Loss of licence to
undertake
par�cular
ac�vity.		 The following examples
should not therefore
be used as a checklist.
·
Charity law
·
Own cons�tu�on
·
Data Protec�on Act
·
Disability
Discrimina�on Act
·
Laws rela�ng to
care
of
benefciaries (e.g.
Children's Act, care
of elderly etc)		 Iden�fy key legal
and
regulatory
requirements.
Allocate
responsibility
for
key
compliance
procedures.
Compliance
monitoring
and
repor�ng.
Prepara�on
for
compliance
visits.
Compliance reports
from
Regulators,

Page 18

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

----- Start of picture text -----
· Employee or · Employment Law auditors and staff
consumer ac�on for (Redundancy, considered and
negligence. unfair dismissal, ac�oned at
· Reputa�onal risks. minimum wages) appropriate level
· Trustees Act
· Human Rights Act
· Race rela�ons
Health and Safety law
(fire regula�ons etc)
L 2 Regulatory repor�ng Compliance
requirements: procedures and
alloca�on of staff
Financial and other
responsibili�es
repor�ng requirements
· Regulatory ac�on.
· Reputa�onal risks.
· Impact on funding.
L 3 Professional advice ·
Iden�fica�on
and access to
· Lack of investment
professional
strategy or advice.
management. ·
Iden�fica�on of
· Failure to op�mise issues where
fiscal posi�on. advice is
· Contract risks.
required.
· Failure to address · Compliance
compliance risks. reviews.
----- End of picture text -----

e. Financial risk management objec�ves and policies

All staff members and volunteers with a role in the finance, operation, management &/or review of finances and procurement at Headquarters, Local Communities and all other FFWPU UK properties are expected to familiarise themselves and comply with these policies and procedures. If there is any reason where the policies and procedures cannot be followed, the circumstances surrounding this are reported to the Trustee Treasurer as soon as possible.

Structure, Governance and Management

1. Cons�tu�on

England and Wales and number SC041240 in Scotland, and is cons�tuted under a Trust deed.

2. The Senior Management Team (SMT)

Page 19

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Media and Public Rela�ons Officer and Opera�ons Officer.

The responsibili�es of the Director of Finance are:

The Senior Management team meets on a weekly basis.

3. Pay policy for key management personnel

over an external accountant, which ensures controlling and ensuring compliance.

4. Related party rela�onships

centres throughout the charity. A related party declara�on is made by those involved every year.

5. Methods of appointment or elec�on of Trustee

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

- 6. Organisa�onal structure and decision making policies

Page 20

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

The Trustees Board meets four �mes a year with the Na�onal Director. The Trustees also meet in ad hoc mee�ngs depending on circumstances, and communicate regularly via email. Outcomes of mee�ngs are minuted, and ac�ons reviewed at each mee�ng by the Board chair.

will be monitored by their respec�ve line managers.

Each department’s spending is limited by its annual budget. Budgets are approved in November of each year and reviewed annually.

charitable ac�vi�es and are able to intervene if necessary.

7. Policies adopted for the induc�on and training of a Trustee

Trustees receive two sessions of Induc�on upon taking up their role, plus training.

8. Trustees’ indemni�es

10. Charity Trustee roles and responsibili�es

Trustee chairs and boards have six main responsibili�es:

  2. Comply with the charity’s governing document and the law.

  3. Act in the charity’s best interests.

  4. Manage the charity’s resources responsibly.

  5. Act with reasonable care and skill.

  6. Ensure the charity is accountable.

11. Going Concern

The trustees of the charity have formed a charitable incorporated organisa�on (CIO) with a similar name FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION (UK) (charity registra�on number: 1202107 in England and Wales and No.SCO52760 in Scotland). The trustees have transferred the mission, opera�ons, assets and liabili�es of this charity into newly formed CIO charity during the financial year 2024.The opera�ons of this charity have ceased and carried on by newly formed CIO charity.

12. Principal Risks and uncertain�es

properly. A risk is any event that could prevent the charity achieving its aims or carrying out its strategies. Below is an excerpt from the risk management document, which further details early warning signs and mi�ga�ng ac�ons.

Personnel Risks

Page 21

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Property Management

Reputa�on and Public Image

Reference and administra�ve details of the Charity, its trustees and advisers

Trustees A Rai, Chair
K T Hoyte, Secretary
C Jones, Trustee
Charity registered numbers
267917 and Sco�sh Charity Number: SCO41240
Principal ofce
43 Lancaster Gate
London
W2 3NA
Independent auditors
Axis Accountants Ltd
Chartered Cer�fed Accountants and Registered Auditors
8 Deer Park Road
London
SW19 3GY
Bankers
Royal Bank of Scotland
78 No�ng Hill Gate
London
W11 3HS
Solicitors
Russell-Cooke LLP
2 Putney Hill
London
SW15 6AB

Page 22

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Statement of Trustee's responsibili�es

accordance with applicable law and United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce).

The law applicable to chari�es in England & Wales and Scotland requires the Trustee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and applica�on of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustee are required to:

explain the Charity's transac�ons and disclose with reasonable accuracy at any �me the financial posi�on of the Charity and enable them to ensure that the financial statements comply with the Chari�es Act 2011, the Charity (Accounts and Reports) Regula�ons 2008, the Chari�es and Trustee Investment (Scotland) Act 2005, the Chari�es Accounts (Scotland) Regula�ons 2006 (as amended) and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.

Disclosure of informa�on to auditors

that:

Auditors

The auditors, Axis Accountants Ltd, have terminated their appointment as charity has ceased its opera�ons during 2024

Page 23

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Trustees' report (continued) for the year ended 31 December 2024

Approved by order of the members of the board of Trustees on 13 October 2025 and signed on their behalf by:

C Jones (Trustee)

K T Hoyte (Trustee)

Page 24

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 2024 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:

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.

Going concern

We draw attention to note 25 in the financial statements, 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.SCO52760 in Scotland). With the approval from the Charity Commission and the Scottish Charity Regulator, the trustees have transferred the mission, operations, assets and liabilities of this charity into newly formed CIO charity during the financial year 2024.The operations of this charity have ceased in 2024.

Page 25

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Independent auditors' report to the Members of The Family Federation for World Peace and Unification (continued)

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:

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 26

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.

  1. 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.

  1. 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 27

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

13 October 2025

Axis Accountants Ltd are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 28

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Statement of financial activities for the year ended 31 December 2024

Note
Income from:
Donations and legacies
3
Investments
4
Other income
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Total transfers
Net movement in funds before other
recognised gains/(losses)
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed
assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Transfer to FFWPU CIO		 Unrestricted
funds
2024
£
181,550
503,354
126,472
811,376
706,469
706,469
-
104,907
7,525,842
(43,475,073)
(35,844,324)
35,844,324
(35,844,324)
-		 Restricted
funds
2024
£
-
-
-
-
35,216
35,216
-
(35,216)
-
-
(35,216)
35,216
(35,216)
-		 Total
funds
2024
£
181,550
503,354
126,472
811,376
741,685
741,685
-
69,691
7,525,842
(43,475,073)
(35,879,540)
35,879,540
(35,879,540)
-		 Total
funds
2023
£
347,862
751,380
233,460
1,332,702
1,280,770
1,280,770
-
51,932
(35,000)
-
16,932
35,862,608
16,932
35,879,540

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 32 to 44 form part of these financial statements.

Page 29

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Balance sheet as at 31 December 2024

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		 -
7,924
7,924
(7,924)		 2024
£
-
-
-
-
-
-
-
-
-
-		 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

The financial statements were approved and authorised for issue by the Trustees on 13 October 2025 and signed on their behalf by:

................................................ ................................................ C Jones K T Hoyte (Trustee) (Trustee)

The notes on pages 32 to 44 form part of these financial statements.

Page 30

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Statement of cash flows for the year ended 31 December 2024

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
Transfer of funds to FFWPU
Net cash (used in)/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 pages 32 to 44 form part of these financial statements		 2024
£
80,846
-
(1,297,397)
(1,297,397)
(1,216,551)
1,224,475
7,924		 2023
£
(118,586)
-
-
-
(118,586)
1,343,061
1,224,475

Page 31

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

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 SCO41240. 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 32

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

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 33

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

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
2024
£
Donations
181,550
Total 2023
347,862		 Total
funds
2024
£
181,550
347,862		 Total
funds
2023
£
347,862

4. Investment income

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Investment income - UK Investment Properties Rental 503,354 503,354 751,380

Page 34

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

4. Investment income (continued)

5. Other incoming resources

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Other income 126,472 126,472 233,460

6. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2024
£
Donations/Grants
28,830
Overseas Missions and Conferences
5,436
UK Conferences and Seminars
6,154
Supporting Community Activities
180,853
Rental Costs
485,197
Rounding
(1)
706,469
Total 2023
1,271,848		 Restricted
funds
2024
£
-
35,216
-
-
-
-
35,216
8,922		 Total
2024
£
28,830
40,652
6,154
180,853
485,197
-
741,686
1,280,770		 Total
2023
£
117,481
66,781
1,227
573,293
521,988
-
1,280,770

Page 35

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

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 2023		 Staff costs
2024
Depreciation
2024
£
£
-
-
-
-
-
-
25,933
-
62,052
-
87,985
-
314,297
33,550		 Other costs
2024
£
28,830
40,652
6,154
154,920
423,145
653,701
932,923		 Total
2024
£
28,830
40,652
6,154
180,853
485,197
741,686
1,280,770		 Total
2023
£
117,481
66,781
1,227
573,293
521,988
1,280,770

7. Analysis of expenditure by activities

Donations/Grants
Overseas Missions and Conferences
UK Conferences and Seminars
Supporting Community Activities
Rental Costs
Total 2023		 Activities
undertaken
directly
2024
£
28,830
38,527
6,154
38,257
412,920
524,688
652,903		 Support
costs
2024
£
-
2,125
-
142,597
72,276
216,998
627,866		 Total
funds
2024
£
28,830
40,652
6,154
180,854
485,196
741,686
1,280,769		 Total
funds
2023
£
117,481
66,781
1,227
573,292
521,988
1,280,770

Page 36

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

8. Auditors' remuneration

Auditors' remuneration
2024 2023
£ £
Fees payable to the Charity's auditor for the audit of the Charity's annual
accounts 5,040 9,000
Fees payable to the Charity's auditor in respect of:
All non-audit services not included above 2,340 9,360

9. Staff costs

Wages and salaries
Social security costs
Contribution to defined contribution pension schemes		 2024
£
80,679
6,321
984
87,984		 2023
£
292,766
17,945
3,586
314,297

The average number of persons employed by the Charity during the year was as follows:

Full-time staff
Part-time staff		 2024
No.
2
2
4		 2023
No.
7
8
15

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 £10,263 (2023: £37,295).

10. Trustees' remuneration and expense

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 December 2024, amount totalling to £645 relating to expenses incurred on governance were reimbursed to one trustee.(2023: £995)

Page 37

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

11. Tangible fixed assets

Improveme
Freehold nts to Plant and Motor Fixtures
property property machinery vehicles and fittings Total
£ £ £ £ £ £
At 1 January 2024 776,795 551,119 62,196 3,320 394,082 1,787,512
Additions - - - - 6,544 6,544
Transfers intra group (8,302,637) (551,119) (62,196) (3,320) (400,626) (9,319,898)
Revaluations 7,525,842 - - - - 7,525,842
At 31 December 2024
-		 - - - - -
At 1 January 2024 344,285 249,326 47,502 3,319 246,437 890,869
Transfers intra group (344,285) (249,326) (47,502) (3,319) (246,437) (890,869)
At 31 December 2024
-		 - - - - -
Net book value
At 31 December 2024
-		 - - - - -
At 31 December 2023
432,510		 301,793 14,694 1 147,645 896,643
The Tangible fixed assets are transferred to FAMILY FEDERATION FOR WORLD PEACE AND
UNIFICATION (UK) (charity registration number: 1202107 in England and Wales and No.SCO52760 in
Scotland)
Investment property
Freehold
investment
properties
£
At 1 January 2024 33,755,192
Disposals (354,373)
Transfers intra group (33,400,819)
At 31 December 2024 -

12. Investment property

The investment properties are transferred to FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION (UK) (charity registration number: 1202107 in England and Wales and No.SCO52760 in Scotland)

Page 38

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

12. Investment property (continued)

13. Debtors

Due within one year
Other debtors
Prepayments and accrued income		 2024
£
-
-
-		 2023
£
17,381
35,979
53,360

14. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 2024
£
-
-
2,905
5,019
7,924		 2023
£
3,202
5,514
30,372
11,041
50,129

15. Financial instruments

2024 2023
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 7,924 1,224,475

Financial assets measured at fair value through income and expenditure comprise cash and bank balances

Page 39

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

16. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Reserves
Restricted funds
Seong Hwa Anniversary Fund
Ancestor Liberation
Total of funds		 Balance at 1
January
2024
£
848,042
34,996,282
35,844,324
317
34,899
35,216
35,879,540		 Income
£
811,376
-
811,376
-
-
-
811,376		 Expenditure
£
(706,470)
-
(706,470)
(317)
(34,899)
(35,216)
(741,686)		 Gains/
(Losses)
£
(952,948)
(34,996,282)
(35,949,230)
-
-
-
(35,949,230)

Page 40

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

16. Statement of funds (continued)

Statement of funds - prior 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		 Net
movement in
funds
£
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

17. Summary of funds

Summary of funds - current year


General funds
Restricted funds		 Balance at 1
January
2024
£
35,844,324
35,216
35,879,540		 Income
£
811,376
-
811,376		 Expenditure
£
(706,470)
(35,216)
(741,686)		 Gains/
(Losses)
£
(35,949,230
-
(35,949,230

Page 41

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

17. Summary of funds (continued)

Summary of funds - prior year

General funds
Restricted funds		 Balance at
1 January
2023
£
35,818,470
44,138
35,862,608		 Income
£
1,332,702
-
1,332,702		 Expenditure
£
(1,271,848)
(8,922)
(1,280,770)		 Gains/
(Losses)
£
(35,000)
-
(35,000)		 Balance at
31
December
2023
£
35,844,324
35,216
35,879,540

18. Funds

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.

19. Analysis of net assets between funds

Analysis of net assets between funds - current period

Unrestricted
funds
2024
£
Current assets
7,924
Creditors due within one year
(7,924)
Total
-		 Total
funds
2024
£
7,924
(7,924)
-

Page 42

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

19. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior period

Unrestricted
funds
2023
Restricted
funds
2023
£
£
Tangible fixed assets
896,643
-
Investment property
33,755,192
-
Current assets
1,242,618
35,216
Creditors due within one year
(50,129)
-
Total
35,844,324
35,216
20.
Reconciliation of net movement in funds to net cash flow from operating activities
2024
£
Net income for the period (as per Statement of Financial Activities)
69,691
Adjustments for:
Depreciation charges
-
Decrease/(Increase) in debtors
53,360
Increase/(Decrease) in creditors
(42,205)
Fixed assets purchases
-
Net cash provided by/(used in) operating activities
80,846
21.
Analysis of cash and cash equivalents
2024
£
Cash in hand
7,924
Total cash and cash equivalents
7,924		 Total
funds
2023
£
896,643
33,755,192
1,277,834
(50,129)
35,879,540
2023
£
51,932
33,550
(29,294)
(19,162)
(155,612)
(118,586)
2023
£
1,224,475
1,224,475

Page 43

THE FAMILY FEDERATION FOR WORLD PEACE AND UNIFICATION

Notes to the financial statements for the year ended 31 December 2024

22. Analysis of changes in net debt

Cash at bank and in hand At 1
January
2024
£
1,224,475
1,224,475		 Cash flows
£
(1,216,551)
(1,216,551)		 At 31
December
2024
£
7,924
7,924

23. Transactions in Scotland (Edinburgh branch)

During the year the charity's transaction in the Scotland in the Edinburgh branch are - Income £37,994, Expenditure (£37,994) and Balance C/fwd Nil.

24. Related party transactions

The charity 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 £6,889 (2023: £18,585). The amount owing to Ripplenet at 31 December 2024 is nil (2023: nil)

The charity has employed Mr Jonathan Hoyte (brother of Mr Kieran Hoyte, Trustee) and paid Gross Salary of £5,915 (2023: £23,267) during the year ended 31 December 2024.

The charity also purchased sunday services cordination amounting to £900 (2023: £2,400) from Aryan Rai, son of the chair, Mr Ajay Rai.

25. 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.SCO52760 in Scotland). With the approval from the Charity Commission and the Scottish Charity Regulator, the trustees have transferred the mission, operations, assets and liabilities of this charity into newly formed CIO charity during the financial year 2024.The operations of this charity have ceased and carried on by newly formed CIO charity.

Page 44