**Charity registration number 272318** **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024** ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees** Hilary Sabine Paul Sabine Bianca Smith Paul Smith Rev Andrew Thomas Burns Deirdre Fairman (Appointed 30 August 2024) Russell Edward Fairman (Appointed 30 August 2024) ## **Charity number** 272318 ## **Independent examiner** Andrew Nicholson FFA FIPA ATT(Fellow) FFTA Alexander James & Co Limited Upper Deck Admiral Quarters Thames Ditton Surrey KT7 0XA ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **CONTENTS** ||**Page**| |---|---| |Trustees' report|1 - 2| |Independent examiner's report|3| |Statement of financial activities|4| |Balance sheet|5| |Statement of cash flows|6| |Notes to the financial statements|7 - 11| ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **TRUSTEES' REPORT** ## _**FOR THE YEAR ENDED 30 JUNE 2024**_ The Trustees present their report and accounts for the year ended 30 June 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document which is a declaration of trust dated 01/10/1976 as finally amended by deed dated 17/03/2012, the Charities Act 2011 and "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 2019). ## **Objectives and activities** ## **Statement of Public Benefit** The Charity provides public benefit by organising education, advice, guidance and discussions for married couples and couples preparing for marriage. This is in order that they may have a proper understanding of the rights, duties and responsibilities of a Christian married life in accordance with the Roman Catholic tradition as laid down by Canon Law. The Charity also provides the aforementioned for priests and members of religious orders who wish to increase their knowledge and development of their relational skills with their parishioners or in their community. ## **Trustees Review** This financial year has been packed with activity. The year saw all the Marriage Encounter in-person weekends going ahead. We held two Residential and three NonResidential weekends. We had thirty-eight couples attending these weekends, which is a significant improvement from the twenty-four couples that attended last year. We postponed the May 2024 Online weekend to October 2024 when it was eventually cancelled due to lack of interest. This has resulted in the decision to no longer offer the Online option for Marriage Encounter. We held two Non-Residential weekends and three Online experiences for Engaged Encounter. Fifty-nine couples attended. This is less than the seventy-one couples who attended the previous year as we held four NonResidential weekends then. The Online experience continues to be the preferred option with forty-three couples attending those. The decision was made to bring the cost of the Online experiences in line with the Non-Residential cost to encourage couples to attend in-person. We successfully held a Priest Retreat for the first time in England & Wales from Sunday 5th to Tuesday 7th November 2023. It was attended by seven priests and seven accompanying Marriage Encounter community couples. The feedback was encouraging, and the intention is to make this an annual offer. A Team Weekend was held in January 2024 with twelve couples and three priests attending. It was inspiring to have two of the ‘younger’ team couples attending encouraging us to focus on the future. The new “Love Live and Become” Formation weekend in February 2024 was attended by fifteen couples and one priest from the Marriage Encounter community. It was well received, and we have decided to offer it again next year. Marriage Encounter was brought to England & Wales in 1972 by Fr Michael Hickey. So, we celebrated our 50th anniversary in 2022, yet due to the uncertainty then we postponed any celebration. We finally hosted a Convention for the community alongside the European Council in late May/June 2024 to celebrate this momentous occasion. The unity of our community with the National Teams from the rest of Europe resulted in a joyful and uplifting celebration. The last time the European Council was held in England & Wales was in 2017. The Trustees continue to monitor all policies that affect the charity, and these are updated as necessary. The charity continues to benefit from the generosity of ongoing regular donors by way of monthly standing orders and this represents the core funding. Apart from one National Board being Residential the other six were held via Zoom. This reflects our continued commitment to keep our overhead costs to a minimum. - 1 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2024**_ ## **Financial review and risk assessment** The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The Trustees have reviewed all the protocols covering a range of risks, including General Data Protection Regulation, fund raising methods, and Child Protection Policy (covering those few situations when children are present at events organised by the Charity) and consider them adequate. The Trustees believe the Charity continues to be financially sound to meet the foreseeable commitments in offering the experiences. ## **Structure, governance and management** The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity. The Trustees who served during the year and up to the date of signature of the financial statements were: Hilary Sabine Paul Sabine Susan Stubbings (Resigned 10 August 2023) Mark Stubbings (Resigned 10 August 2023) Bianca Smith Paul Smith Rev Andrew Thomas Burns Deirdre Fairman (Appointed 30 August 2024) Russell Edward Fairman (Appointed 30 August 2024) ## **REFERENCE AND ADMINISTRATIVE DETAILS Other Officers NATIONAL RESOURCE GROUP** Database Couple Mark & Sue Stubbings Communication Couple Russ & Deirdre Fairman Joint Community Co-ordinating Couple Russ & Deirdre Fairman Paul & Marie Kennedy Finance Couple Paul & Hilary Sabine ME Team Co-ordinating Couple Phil & Rita Jackson EE Team Co-ordinating Couple Gregory & Fabienne Fauvarque Weekend Team Scheduling Couple Neill & Nuala Dutton The Trustees' report was approved by the Board of Trustees. Bianca Smith **Trustee** 22 March 2025 - 2 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **INDEPENDENT EXAMINER'S REPORT** ## **TO THE TRUSTEES OF WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** I report to the Trustees on my examination of the financial statements of Worldwide Marriage Encounter England and Wales (the charity) for the year ended 30 June 2024. ## **Responsibilities and basis of report** As the Trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: - 1 accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or - 2 the financial statements do not accord with those records; or - 3 the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. ## **Andrew Nicholson FFA FIPA ATT(Fellow) FFTA** Alexander James & Co Limited Upper Deck Admiral Quarters Thames Ditton Surrey KT7 0XA Dated: 22 March 2025 - 3 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** ## _**FOR THE YEAR ENDED 30 JUNE 2024**_ |||**Unrestricted**|**Unrestricted**| |---|---|---|---| |||**funds**|**funds**| |||**2024**|**2023**| ||**Notes**|**£**|**£**| |**Income from:**|||| |Donations and legacies|**2**|51,570|33,509| |Other trading activities|**3**|8,250|4,965| |Investments|**4**|1,222|333| |**Total income**||61,042|38,807| |**Expenditure on:**|||| |Charitable activities|**5**|79,978|34,080| |**Total expenditure**||79,978|34,080| |**Net income/(expenditure) and movement in funds**||(18,936)|4,727| |**Reconciliation of funds:**|||| |Fund balances at 1 July 2023||103,066|98,339| |**Fund balances at 30 June 2024**||84,130|103,066| The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. - 4 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **BALANCE SHEET** ## _**AS AT 30 JUNE 2024**_ |**Notes**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**12**
**Net current assets**
**Net assets excluding pension liability**
**The funds of the charity**
Unrestricted funds|**2024**
**£**
8,245
78,458
86,703
(2,573)|**£**
84,130
84,130
84,130
84,130|**2023**
**£**
4,964
101,007
105,971
(2,905)|**£**
103,066| |---|---|---|---|---| |||||103,066| |||||103,066| |||||103,066| The financial statements were approved by the Trustees on 22 March 2025 Hilary Sabine **Trustee** - 5 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 30 JUNE 2024**_ |**Notes**
**Cash flows from operating activities**
Cash (absorbed by)/generated from
operations
**Investing activities**
Investment income received
**Net cash generated from investing**
**activities**
**Net cash used in financing activities**
**Net (decrease)/increase in cash and cash**
**equivalents**
Cash and cash equivalents at beginning of year
**Cash and cash equivalents at end of year**|**2024**
**£**
1,222|**£**
(23,771)
1,222
-
(22,549)
101,007
78,458|**2023**
**£**
333|**£**
1,617
333
-| |---|---|---|---|---| |||||1,950
99,057| |||||101,007| - 6 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 30 JUNE 2024**_ ## **1 Accounting policies** ## **Charity information** Worldwide Marriage Encounter England and Wales is a registered unincorporated charity. ## **1.1 Accounting convention** The financial statements have been prepared in accordance with the charity's governing document which is a declaration of trust dated 01/10/1976 as finally amended by deed dated 17/03/2012, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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 2019). The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. ## **1.2 Going concern** These financial statements are prepared on the going concern basis. The Trustees have a reasonable expectation that the charity will continue in operational existence for the foreseeable future. ## **1.3 Charitable funds** Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. ## **1.4 Income** All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. ## **1.5 Expenditure** Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **1.6 Tangible fixed assets** Depreciation is calculated to write off the cost of tangible fixed assets in the year of purchase. ## **1.7 Taxation** The Charity is exempt from tax on its charitable activities. ## **1.8 Fund Accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **1.9 Taxation** The charity is exempt from tax on its charitable activities. - 7 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2024**_ |**2**|**Income from donations and legacies**||| |---|---|---|---| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2024**|**2023**| |||**£**|**£**| ||Donations and gifts|51,570|33,509| |**3**|**Income from other trading activities**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2024**|**2023**| |||**£**|**£**| ||Tax recovered|8,250|4,965| |**4**|**Income from investments**||| |||**Unrestricted**|**Unrestricted**| |||**funds**|**funds**| |||**2024**|**2023**| |||**£**|**£**| ||Deposit account interest|1,222|333| - 8 - |**NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
**_FOR THE YEAR ENDED 30 JUNE 2024_**|**5**
**Expenditure on charitable activities**
**Encounter**
**Weekends**
**European**
**Council**
**Team**
**training**
**Total**
**Encounter**
**Weekends**
**European**
**Council**
**National**
**Board**
**Meetings**
**Team**
**training**
**Total**
**2024**
**2024**
**2024**
**2024**
**2023**
**2023**
**2023**
**2023**
**2023**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**Direct costs**
Charitable expenditure
20,214
44,689
8,909
73,812
18,064
3,957
1,710
4,614
28,345
**Share of support and governance costs (see note 6)**
Governance
6,166
-
-
6,166
5,735
-
-
-
5,735
26,380
44,689
8,909
79,978
23,799
3,957
1,710
4,614
34,080
**Analysis by fund**
Unrestricted funds
26,380
44,689
8,909
79,978
23,799
3,957
1,710
4,614
34,080| |---|---| ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2024**_ ## **6 Support costs allocated to activities** |Governance costs
**Analysed between:**
Encounter Weekends|**2024**
**£**
6,166
6,166|**2023**
**£**
5,735| |---|---|---| |||5,735| The Trustees believe that the governance costs predominantly underpin the running of the weekends and therefore should be allocated wholly to that category of charitable expenditure. |**7**|**Net movement in funds**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| ||The net movement in funds is stated after charging/(crediting):||| ||Fees payable for the independent examination of the charity's financial||| ||statements|1,202|1,300| ## **8 Trustees** None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. ## **9 Taxation** The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. ## **10 Tangible fixed assets** |**Cost**
At 1 July 2023
At 30 June 2024
**Depreciation and impairment**
At 1 July 2023
At 30 June 2024
**Carrying amount**|**£**
6,021| |---|---| ||6,021| ||6,021| ||6,021| ||| - 10 - ## **WORLDWIDE MARRIAGE ENCOUNTER ENGLAND AND WALES** ## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 30 JUNE 2024**_ ## **11 Debtors** |**11**
**Debtors**||| |---|---|---| |**Amounts falling due within one year:**
Other debtors
**12**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors|**2024**
**£**
8,245
**2024**
**£**
-
2,573
2,573|**2023**
**£**
4,964| |||**2023**
**£**
340
2,565| |||2,905| ## **13 Unrestricted funds** The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. |**At 1 July 2023**
**Incoming**
**resources**
**Resources**
**expended**
**At**
**£**
**£**
**£**
General funds
103,066
61,042
(79,978)
**Previous year:**
**At 1 July 2022**
**Incoming**
**resources**
**Resources**
**expended**
**At**
**£**
**£**
**£**
General funds
98,339
38,807
(34,080)|**30 June**
**2024**
**£**
84,130| |---|---| ||**30 June**
**2023**
**£**
103,066| - 11 -