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2025-12-31-accounts

Annual Report

1[st] January - 31[st] December 2025

Training for 200 smallholders in YUM's new agroforestry project in Central Kalimantan

© YUM

Company Number: 1903863

Charity Number: 291818

Contents Contents **Page **
1.
Directors & Trustees Report		 2-16
2. Legal & Administrative Accounts 17-21
3. Report of the Examiner 22
4. Statement of Financial Activities, Income & Expenditure 23
5. Statement of Financial Position (Balance Sheet) 24
6. Notes to the Accounts
 25-30

Report of the Directors & Trustees

Board update

In June of 2025 Matthew Shorter stood down from the Board of Trustees, having given 9 years’ service to SDB, latterly stepping in as Treasurer and then interim Chair. We thank him for the substantial contribution he has made to SDB during this time. We are also very grateful to Vincent Mount for succeeding him as Interim Chair until January 2026 in addition to his role as Chair of the Susila Dharma International Association (SDIA).

Miriam Bennett was appointed Chair in January 2026 which has enabled Vincent to return to his international role.

We are very happy to welcome Raphaella Sapir as our treasurer. We now have a team of eight Trustees including Robin Jones and Felicia Mc Garry who were appointed after the year-end. We're very pleased to have such a great new team. During the year we held our meetings at Lewes Subud Centre. Our AGM was held in August at the Subud Britain congress in Lewes.

Susila Dharma Britain is voting member of SDIA, which is a part of the World Subud Association (“Subud”) an international spiritual organisation. Susila Dharma represents the humanitarian aims of the Subud community.

SDB Board meeting, February 2025 (missing Teguh Santosa)

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SDB Board meeting, Jan 2026 (missing Elliot Cox)

Charitable activity update

Projects overview

Susila Dharma project members have continued to run their charitable projects around the world. We were pleased to continue our support of them in order to fulfil our mission in Susila Dharma Britain (SDB) on behalf of Subud members in Britain. During 2025 we were able to support fourteen projects as well as the international Susila Dharma Association (SDIA) with its ongoing network/ project monitoring support.

Financial Overview

In 2025 we were in a good financial position and we:

Donations

Our annual income generally comes from these sources:

Thanks

The Trustees and Directors would like to acknowledge all our donors for their support this year in time, money or both, which has made our charitable work possible.

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We thank Subud Britain for its support in providing space for our AGM and in our communications with Subud members through the Subud Journal and emails on our behalf. We thank the Lewes Subud Group for allowing us to meet at the Lewes Centre throughout the year.

We thank Matthew Shorter for his work as Chair and his nine years as a trustee . We also thank Vincent Mount for stepping into the role of Interim Chair and his invaluable support . We're grateful also to Helene Jelman, representing Richmond Investment Consulting, for providing advice and taking on our investment portfolio to help the charity maintain a steady return on our invested funds.

Last but not least, we thank Waugh & Co Licensed Accountants for their capable service of carrying out our bookkeeping, UK & overseas payments & accountancy requirements, and to Westcotts (SW) LLP for their work as Independent Examiner of the Accounts.

Support of Subud Members in Hardship in Britain

This year we continued our support of the Almoners Fund, a sub-committee of SDB, which disbursed grants to Subud Britain members in difficulty, administered by the group of eight helpers and their new secretary, Arnold Bryan, who has taken over from Raymond Prescott, who has been supporting the Almoners for many years! Thank you to Raymond, for his many years of service.

In 2025 several grants totalling £3,882 were disbursed from the Almoners restricted fund dedicated to helping Subud members experiencing personal hardship. Furthermore a total of £1,600 was disbursed in the form of Christmas gifts to families, couples and individuals in need. All applications for grants and Christmas gifts are made via helpers in local groups in Britain.

Any donors wishing to make contributions to the Almoners fund can send their donation to: Almoners of Susila Dharma (Britain), Account number: 00007202, Sort Code: 40-52-40 As of the end of 2025, the Almoners bank accounts held £7,312 , with further invested funds of £71,803.

SDB activities this year

In April, SDB held a successful Spring Well-Being event in Lewes. Over 30 participants attended, and we were able to raise over £300 for the charity. Dancewise and Flora Cultura (both SDB supported projects) gave workshops and presentations, and there were also workshops of creative movement, body work and qi gong, by local Subud members. The day was a great success, and we would like to thank all who contributed their time and joined us for the day. Here are some testimonials from participants and workshop leaders.

From Stefan Freedman of Dancewise:

I felt joyful when Vincent told me the plan for a Subud-hosted wellbeing day, especially as it would be open to family and friends. Why? Well you can sum it up in the saying ‘we teach what we need to learn’. My easy-access dance work is my creative playground. It is all about wellbeing and a sense of warm human connection. I like to share whatever helps me and others through the bumps in life. Dancing, when made easy and encouraging, has no ‘right’ or ‘wrong’ way. This offers an experience of physical release, playfulness, and balance, at times exciting and other times soothing and unifying. I had pictured a very casual scene with people coming and going. So I was happily surprised that people arrived on time and threw themselves into what was for some a very new experience - and potentially exposing. There were people of all ages, Subud and guests, and they got into the gleeful

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atmosphere. In the afternoon I very much enjoyed the two movement sessions led by Sharna and Amanda which complemented mine. All round a lovely atmosphere of flow and friendship. It delivered what the day promised, and more, while also raising funds for Susila Dharma work.

From participant Faustina Walter:

What a special day! The sun was shining, the food was great and the company was lovely. I really enjoyed the rich variety of fun, relaxing and wholesome activities. Thanks so much!

and from participant Adam Whittle:

The Wellbeing day gave me a chance to try new experiences which helped me relax and connect with the Subud community in such fun and engaging workshops - thank you so much

Flora Cultura bird-box willow-weaving workshop

Dancewise workshop

SDB joined a SDIA safeguarding training session in May facilitated by a London-based social worker, Sophia Catalina Bayona. The event was attended by many people in the international SD network. It served as a useful basis for establishing the principles for SD projects and National representatives to be aware of.

Support of projects in Britain

Flora Cultura

Planting up one of the vegetable beds

The new polytunnel

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Flora Cultura is a Welsh-based charitable project that provides social and therapeutic horticultural activities for improved mental health and well-being. They work with individuals who have a variety of mental health conditions, physical or learning disabilities, sensory loss, autism and other neurological conditions. They provide physical and mental rehabilitation, bolster self-worth and confidence, whilst offering social inclusion and a sense of well-being through a variety of gardening and horticulturally related craft activities.

The project started out gardening together in the beautiful 19th century walled garden at Gwernyfed with its large Victorian greenhouse which provided shelter and a workspace. They have relocated to the grounds of Bronllys hospital and are gradually working to establish a community garden there to serve the wider health benefits offered by the hospital.

SD Britain started out by providing funding for gardening tools, training and office materials to match a larger lottery grant. That has continued in 2025 with support for staff costs and a polytunnel to provide a protected year-round growing environment. We are pleased to be able to continue our support of Flora Cultura through uncertain times and financial challenges commonly faced by small humanitarian projects like this.

Blue Spirit

Participants of the sailing training courses

Offering exciting sailing opportunities to young people in the north-east of England, Blue Spirit supports children and young people aged 14 to 25 who are experiencing a mental health challenge or facing social / economic disadvantage. Otherwise sailing would remain an exclusive activity beyond the reach of them. The project was started by Solen Lees in memory of her son Laury Gratiet who loved sailing but died tragically young. Through their sailing partners, they offer anything between half-day dinghy sailing, weekend sails and 6-day residential voyages.

Participants don’t need any experience or special gear to participate – just some enthusiasm, an open mind and a willingness to engage in healthy outdoor physical activity in all weathers. The project has proven in a small amount of time how significant the positive impacts can be on many

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young people where their levels of anxiety and depression, low self-esteem and lack of direction in life have been affecting them deeply.

SD Britain has supported the project in establishing itself in a challenging environment when funding for young people's services has been reduced drastically. 2025 has been Blue Spirit's biggest yet in terms of the number of young people reached. It’s also a year in which they have had some compelling evidence about their long-term impact on young people. There has been some really moving feedback about lives changed, and even lives saved, through dramatic improvements in mental health and a newfound will to be alive.

A counsellor from one of their partner youth groups gave this moving testimonial: "Without what you have done, there would potentially be two less wonderful young people here. You are making a difference and these are real examples of real young people you may well have saved through your work.”

Lovebrook Rooted - Nature Club

Images of the nature club

This new project provides a "Nature Club" for young people in care at Lovebrook Farm near Lewes. The club provided a safe space to connect with nature and experience various well-being activities. The carers or social worker of each participating teenager attended the sessions alongside the young people. The club ran for a month in the summer as a pilot project and was very well received by the young people involved and their carers or social workers who attended the sessions alongside the young people. Hopefully to be repeated!

Working with the international network

We continued to work closely with our international umbrella organisation Susila Dharma International Association (SDIA). The SDIA team coordinates some of our projects with other SD National Groups as well as carrying out important research and reporting to enable projects to be established and monitored. It provides a support structure to enable our charitable work to progress with guidance and a compliance framework that holds up to scrutiny from outside our organisation. It also does important work in obtaining funds from external trusts.

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We contributed to SDIA’s core funding this year. Their coordination and international oversight are essential to our ability to support projects beyond the UK, and we are grateful for the work they do on behalf of the whole network. Throughout the year, SDIA facilitates meetings, training sessions and peer-learning opportunities, enabling projects and members to connect, share needs and aspirations, and strengthen research and monitoring across the network. They also facilitate regular online virtual "project-visit" sessions which Subud members can join to learn more about the diversity of SD projects worldwide.

Support of projects around the world

SDB continued to support a diverse range of inspirational development projects in Europe, Africa, Asia and South America, with the emphasis on small scale works in the agricultural, environmental, health, social welfare and educational fields.

YUM (Yayasan Usaha Mulia) - 'Foundation for Noble Work'

Young trees planted as part of the new agroforestry project, and the various natural growth stimulants being used by the farmers in lieu of chemicals

Since 1975, Yayasan Usaha Mulia (YUM) has sought to improve the lives of disadvantaged people in Indonesia, especially in regions where access to healthcare and education is severely limited. YUM works in the areas of health, education and community development and oversees projects addressing issues such as access to clean water and sanitation, stunting prevention in babies, vocational training, educational activities and sustainable agriculture.

This year SDB has contributed to an Agroforestry Conservation project in Kalimantan. SDB match funded the project which has received a major grant from the BMZ (German government), coordinated by SD Germany. A community forest of 200 hectares has been secured by two local Dayak institutions for the purpose of creating a lasting legacy for future generations. This forest is situated within 4,000 hectares of land belonging to a farmer’s cooperative.

YTS (Yayasan Tambuhak Sinta)

Also based in Kalimantan, YTS continues with building on the strong foundations laid by the 2024 climate resilience program. Their 2025 grant from SD Britain has supported two

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interlinked objectives: (1) expanding the agroforestry pilot project to include 50 farmers, and (2) enhancing the business operations of Forum Usaha Bersama Nusantara (FUBN), which coordinates six farmer groups in Bukit Batu. YTS aims to stabilize agricultural production, support adoption of sustainable farming practices, and improve market access for local farmers.

SD Britain’s contribution has primarily supported agroforestry implementation and business development activities, including training delivery, field support, and the engagement of a business development consultant.

On May 5-10, 2025, YTS, together with technical experts and members of the HKm Marikoi Hapakat social forestry group, carried out a full forest inventory in the village forest area. A total of 41 participants joined the activity. They were divided into several teams of six to seven people, with two teams specifically assigned to conduct vegetation surveys.

This year we also contributed to KKC (Kalimantan Kids Club) , a project facilitated by YTS, helping young people cover the costs of their education in school and university. In many villages, high school dropout rates are often a direct result of family hardship. When economic burdens become too heavy, children are frequently forced into early marriage or the workforce, sacrificing their education to support their households. The KKC Scholarship was designed specifically to counter this trend by providing underprivileged students with equal access to secondary and higher education.

Through the Kalimantan Kids Club (KKC) scholarship, YTS supports students in their partner local villages to complete their education and open opportunities for the future. The program helps young people build skills and confidence so they can contribute to their communities. One such beneficiary was Amel, who received a scholarship through YTS and then went on to become an intern with YTS and is now a programme officer.

The agroforestry vegetation survey team Amel, young YTS intern and programme officer

Borneo Football International Foundation (BFIF)

SDB, along with other Susila Dharma Nationals, continues to support BFIF who promote children’s health and wellbeing through football in Kalimantan. The Foundation's Football Academy (BFIA) has developed a year-round programme combining sports, education and health support. In 2025 participating children attended regular football training sessions that promoted physical and mental development, complemented by mentoring, character building, and football clinics in local schools. The education team delivered workshops on health, hygiene, anti-bullying, gadget use, conservation,

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road safety, and waste management, while teachers participated in sessions on Children’s Rights. The Health & Nutrition programme provided daily milk, ensured safe transportation, and maintained ongoing health monitoring, with the academy nurse collecting data on players’ development. Together, these activities enhanced children’s well-being, expanded their awareness of key issues, and fostered sustained engagement among students and teachers.

Team games at the Academy

Testimonial from Windari Rahmadayanti, Girls Coach (left photo below)

Windari joined BFIA in when she was 16 years old, and her football talent was evident from the start. In 2022, after completing high school and her Hospitality studies, she became part of the BFIA staff as an assistant coach.

“I am very grateful to have been able to work at BFIA until now. Besides my deep passion for football, I also hope this job can help support my family. My parents are elderly, and as an only child, I am the sole provider. Through BFIA, I received a scholarship from FIFA and PSSI to join the coach education program in Bali earlier this year, and I am now a certified coach. I gained valuable experience that I can now apply to the girls’ classes at BFIA.”

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I Protect Me
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I Protect Me

This South-African based project plays a critical role in addressing the pervasive issue of GenderBased Violence and Femicide (GBVF), through community-based prevention, direct support to survivors, and systemic capacity-building. By fostering partnerships with local stakeholders and prioritizing long-term sustainability, IPM aims to lay the groundwork for a safer, more empowered future for women and girls in South Africa.

IPM team in 2025

GBVF remains a critical challenge in South Africa, particularly in rural and underserved areas such as the Eastern Cape and Cape Town. Inequitable social norms, economic hardship, limited access to legal and healthcare services, and inadequate education exacerbate the issue.

Aligned with South Africa’s National Strategic Plan on GBVF 2020-2030, IPM strives to contribute meaningfully to the reduction of GBVF cases and to transform local communities through its prevention intervention model, with emphasis on community-based awareness, education, advocacy, and skills and self-protection training.

In 2025, SDB supported the project to run its programmes in schools and communities.

Fundación Milla 91

Fundación Milla 91 is a school and health centre run by nuns in Sierra Leone, Africa, supported by a family of cooperating doctors led by Subud Spain member Olga Ramirez. Since 2012, the team have provided medical assistance and promoted health and educational development at the centre. The grant given by SDB this year was to support training of expectant mothers, with respect to their own pregnancy, childbirth and postnatal care, and matched funding from SDIA and other SD Nationals.

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Olga Ramirez visiting the project

Nadya Holland Enterprise

Nadya’s humanitarian project in northern Malaysia is aimed at Rohingya refugee children, who due to lack of recognition from the Malaysian government, have no access to state schooling. Nadya is an isolated Subud member with a passionate cause to raise awareness about the plight of the displaced Rohingan people living in Malaysia. Through her work, which was part funded by SDB in 2025, she continued her mission to support a small cohort of children with private tuition.

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Mayamiko (Hopeful Hearts)

Mayamiko Child Care Centre in Blantyre, Malawi, provides lifesaving care, shelter, and education to vulnerable children. Working with the Ministry of Social Welfare, they take in children facing abuse, abandonment, and extreme poverty. Since opening in April 2023, Mayamiko has become a critical emergency care provider, supporting over fifty children through residential care and reintegration programs. More than a shelter, they are a stepping stone to a safer, brighter future. Their mission is simple: to protect, nurture, and empower children who have nowhere else to turn.

Children at the orphanage with project director, Shaheena Omar (far right) and the two young project helpers.

Thank you to Heloise Jackson, (former international helper) for the photos, taken on a visit in November 2025.

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Fundación Tropico

SDB supported this conservation project in the mountainous Alta Calima region of Colombia where Fundación Trópico has been working with communities to protect a nature reserve by helping local farmers develop alternative sources of revenue such as eco-tourism.

A group of chef-researchers and local farmers worked throughout the year to research indigenous edible plants that led to a recipe book featuring species native to the old-growth forest and local farms, alongside a list of medicinal plants known to the communities. The result is not just a cookbook: it records ancestral knowledge, shows a pathway to local food sovereignty while building territorial pride in species conservation.

" It has been wonderful to see the project's beneficiaries step into public spaces and proudly share what they have been doing ", shares the Fundación Trópico team.

The project also supported productive improvements on eight farms: sustainable coffee and cacao production/processing equipment, a threshing machine, the introduction of free-range laying hens and the improvement of a “panela” sugar mill. Each of these investments helps families improve their incomes and self-sufficiency and stay on their lands to protect them, in a territory affected by armed conflict designed to drive farmers off their land for the purpose of converting them to coca production.

The cook-researchers participated in the Colombia Birdfair 2025, the Green Business Fair of SIDAP Valle del Cauca, and presented a paper at the Regional Congress of Protected Areas organised by the CVC on sustainable living. The crowning achievement has been that the project received a USD $10,000 prize from the American Bird Conservancy, awarded to the 14 bioentrepreneurs involved — funds that are already being reinvested in the farms and protection of forest cover. SDB is very pleased to have been able to support this project with help from SDIA.

Preparing indigenous recipes for the cookbook

EkoRural

In 2017, the first version of the Agroecological Guide was created in Ecuador by founding members of EkoRural, a humanitarian project geared towards establishing healthier nutrition and a sustainable

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local food economy. Subud member, Michelle O'Fried who founded the FUEGOS project, supported by SDB for several years, has long been involved in EkoRural. Her passion is in nutritional food programmes and training. The guide they produced is an online resource designed to help consumers find agroecological markets and shops. The guide responded to a simple but important question that many people ask: Where can we buy food that is produced with care for the land and for the well-being of communities?

Each market or shop included in the guide represents much more than simply a place to buy food. It represents the work of farmers and small enterprises committed to ecological practices, local economies, and the health of their communities. By making these initiatives visible, the guide helps consumers support these efforts through their everyday purchasing decisions. SDB is supporting EcoRural to update and expand the listings of markets and shops, improving the platform’s usability, and strengthening collaboration with agroecological networks, in order to support this important trend towards sustainable food-growing and healthier communities in Ecuador.

Local agriculturalist supported by EkoRural Market produce

Human Force

Human Force is a programme which supports young Subud members from all around the world to volunteer at Susila Dharma or Subud projects, combining meaningful community service with cultural immersion and personal growth. Coordinated through SDIA, Human Force enables the young participants to gain valuable insights into charitable work at a well-established Subud-run project and provide support to that project's wider aims.

In 2025 SDB provided match funding to support trainees and participants to attend a 10-day camp in Amanecer, Colombia, to support the Fundacion Amanecer project. Originally intended to take place in July, the camp had to be postponed and then took place in January 2026.

Fundacion Amanecer offers an after-school camp for children, where they can connect with nature and learn about their local wildlife and plants. Amongst several tasks to improve the grounds there, the Human Force team helped to design and build a new "kiosko" (shelter) made of timber and locally sourced bamboo known as 'guadua', so that whatever the weather, the club can go ahead. SDB helped fund the shortfall for the building's construction to improve the conditions of the afterschool programmes run by the project.

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For Etienne, one of the new HF trainers, the Human Force represents more than volunteer work, “it’s an opportunity to combine professional expertise with community service, creating projects that are sustainable, meaningful, and alive with human and natural interaction”.

Human Force Camp volunteers Bamboo shelter under construction by the volunteers

Fundacion Amanecer: connecting children with nature through wildlife observation in the local environment

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Legal & Administrative Accounts

SDB was incorporated on 10[th] April 1985. It was established under Articles of Association amended on 27[th] August & 3[rd] September 2005 and 24[th] August 2014.

Trustees & officers

Chair

Matthew Shorter, until 24th August

Vincent Mount - rejoined the Board as a Trustee and Interim Chair in January 2024 and continued as Interim Chair to 25[th] January 2026

Miriam Bennett from 25[th] January 2026

Trustees

‑ Elliot Harding Cox — appointed on 30 November 2022 Vincent Mount — appointed on 30 January 2024 Sarah Jean Penfold — appointed on 2 June 2024 Teguh Santosa — appointed on 13 June 2024 Christopher Timothy James Williams — appointed on 13 June 2024 Miriam Elisha Davina Bennett — appointed on 29 November 2024

Appointed after the year-end:

Robin James Hubert Jones — appointed on 25 January 2026 Felicia McGarry — appointed on 25 January 2026 Raphaella Sapir — appointed on 18 May 2026

Trustees of the Charity are also Directors of the Company.

Registered Office

1[st] Floor, 51 High Street, Arundel, West Sussex BN18 9AJ

Registered Charity Number

291818

Company Number

1903863

Website www.sdbritain.org.uk

Bank

CAF Bank, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME 19 4JQ

Accountant

Waugh & Co Licensed Accountants, 51 High Street, Arundel, West Sussex BN18 9AJ

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Examiner of the Accounts

Westcotts, Timberly South Street, Axminster, Devon EX13 5AD

Investment Advisors

Helene Jelman, on behalf of Richmond Investment Consulting, 7 Bell Yard, London WC2A 2JR.

Objects

The Objects of the Association are to promote any charitable purposes for the benefit of the public anywhere in the world.

Purpose

"Susila Dharma" is the humanitarian and charitable wing of Subud. Susila Dharma means "guided from within to take action in the world". Subud members belong to the World Subud Association (WSA), and are united through a direct, personal spiritual experience called the "latihan". As part of the wider Susila Dharma International Association (SDIA), SDB uses the same ethos to steer its aims as a charity for members living in Britain. The purpose of SDB is to enable Subud members in Britain to express their humanitarian wishes through their own and other members projects, supporting people in need.

Organisation

The Association is a Company limited by guarantee and registered as a Charity. The governing documents are the Articles of Association that were fully revised in 2014. SDB is the social and humanitarian wing of Subud Britain, and is a voting member of SDIA, which is in turn an affiliate of WSA. Voting members of SDB are comprised of the voting members of Subud Britain. They receive and approve the Annual Report and Accounts at the Annual General Meeting and elect the Trustees/Directors to the Board. SDB is a grant making association.

As a member of SDIA, SDB receives applications for funding from SDIA project members around the world. It funds these projects either directly or through SDIA where that acts as a coordinating body. SDB also funds some charitable projects within the UK that are not members of SDIA. These projects have a connection in some way to the Subud Association; typically one or more members will be involved in some way with setting up and/or management of the charitable organisation.

Management

In 2025, the Board comprised 7 trustees, all Subud members. They carry out the executive and governance associated with charity and company management with the exception of book-keeping.

The Almoners are appointed through Subud Britain to identify and facilitate support to Subud Britain's members who find themselves in hardship. The restricted beneficiary fund focuses on providing short term financial help for those in need.

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Governance

The Trustees met four times during the year to make grants, review investments, carry out due diligence and perform all management activities of the association.

Granting Policy

The trustees are mindful of the UN Sustainable Development Goals when awarding grants in the developing world. All goals are supported through the range of projects funded. Within the UK, projects that address social deprivation & care for vulnerable people receive priority. All applications are considered on their individual merits, though preference is given to those projects that demonstrate a clear strategy towards a degree of financial sustainability. The Trustees aim to award grants throughout the year at the quarterly Board meetings. Guidelines and forms for applicants are available from the Chair on request. As SDB funds are generally modest, the trustees tend to fund small to medium-sized projects where small grants can have more impact, or in collaboration with other bodies such as SDIA and fellow SD Nationals, where the combined funds can have greater impact still. The majority of the grants are made to projects with an identifiable outcome and a developing programme with a specific theme. Grants are generally made to fund materials, equipment, salaries and running costs. There are generally more funding needs within the Susila Dharma network than the Charity has funds to support. In recent years we have been fortunate to receive some substantial bequests that have boosted our funds and granting activity. We are keen however to develop a more proactive approach to fundraising.

Reserves Policy

The Reserves Policy is reviewed annually in line with guidance issued by the Charity Commission. The trustees aim to keep between 3 and 6 months cover in relation to known liabilities in addition to a smaller provision of free reserves, which is kept for unforeseen liabilities.

Investment Policy & Performance

In 2025 we made changes in our investment portfolios, managed by Helene Jelman.

SDB has benefitted from generous one-off and regular donations from Subud members, as well as a number of substantial bequests, which together have resulted in a sizeable fund. These are held across two funds: a smaller fund for the Almoners and a larger main SDB fund. Both have been invested in stocks and shares with the guidance of our independent financial adviser, Helene Jelman.

As trustees it is anticipated that we receive an annual report from the Investment

Managers and aim to ensure that long term capital growth is in line with relevant indices. There is usually a gain made in our investments but sometimes a loss. At the end of 2025 our investment was valued at £434,107, with our income from the investment at £33,663 over the year. The Almoners investments were valued at £71,803, with income from that investment at £6,194.

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Risk Assessment

The trustees have examined the major strategic, business and operational risks to which the Association may be exposed. The trustees continue to be vigilant and to keep their processes under review.

Public Benefit

Trustees are aware of the Charity Commission guidance on Public Benefit and confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to have due regard of it. They consider that the full information which follows in this Annual Report, about the Trust's aims, activities and achievements in the many areas of interest that the Trust supports, demonstrates the benefit to its beneficiaries and through them to the Public, that arise from those activities.

Directors' Responsibilities

Company law requires the Directors to prepare accounts for each financial year which give a true and fair view of the state of affairs of the Company and of the profit and loss of the Company for that period. In preparing those accounts the directors are required to:

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure the Financial Statements comply with the Companies Acts 1985, 1989 and 2006. They have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the Company and to prevent and detect fraud and other irregularities. The above report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

Trustee recruitment, induction and training

The Board actively seeks to raise awareness of its activities in order to recruit new trustees from the members of Subud Britain. We write regular articles in the Subud Journal, and we engage with Subud members at regional and national gatherings wherever possible. We let members know that we are always interested to welcome new trustees, and that the main criteria are a willingness and interest in the work of Susila Dharma. Whilst no previous experience in charitable organisations is required, we are always keen to acquire useful skills and experience wherever possible.

New trustees are inducted into the Board by attending quarterly meetings, getting a feel for the way in which we conduct our affairs. They are helped to understand the accounts and what they mean in terms of income and charitable activity. We demonstrate the use of grant request forms from prospective project proposals, and how we use letters of agreement with terms and conditions for granting the awards to projects. We share project reports and regularly review how projects are going so that new Board members can become familiar with all of them. We use an online Dropbox storage system to enable every document to be saved securely and shared within the Board. We collaborate with the wider SDIA network, and trustees are invited to attend online sessions to get to

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know projects, other SD National representatives, and specific training sessions when they are offered. SDB as a voting member of and significant contributor to SDIA is a valued part of the worldwide network.

New trustees are encouraged to think about the particular way in which they would like to contribute, and this generally works well, suiting their own skills or interests. Some have gone on to become proficient at taking minutes, writing articles, organising events and others manage our website and online communications. Some like to take an active role in engaging directly with projects or the wider SDIA network, assisting with grant requests, and gradually become confident with giving presentations at gatherings or organising events. We are aware that new trustees can gain valuable knowledge through the Charities Commission and other related bodies that assist voluntary groups such as SDB to learn new skills, where this can be useful. Furthermore, outgoing Chairs are encouraged to mentor the incoming Chairs to provide a consistency and stability to the organisation.

Signed on behalf of the Board of Directors/Trustees

Miriam Bennett

Chair Approved by the Board of Directors on 29[th] June 2026.

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SUSILA DHARMA BRITAIN

INDEPENDENT EXAMINER'S REPORT

Report to the Trustees of Susila Dharma Britain on the accounts of the charity for the year ended 31 December 2025.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act").

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in my respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination, I have followed the Directors 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 material matters have come to my attention in connection with the examination which gives me cause to believe that:

Act 2006 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; or

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 accounts to be reached.

Stuart Carrington FCA, Independent examiner For and on behalf of Westcotts (SW) LLP Timberly South Street Axminster Devon EX13 5AD

Dated: 29.06.2026

22

SUSILA DHARMA BRITAIN

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE

FOR THE YEAR ENDED 31 DECEMBER 2025

Note
INCOME AND ENDOWMENTS
Incoming resources from generated funds
Donations and legacies
Investment income
Total Incoming Resources
EXPENDITURE
Charitable activities
3
Total Resources Expended
Net Incoming (Outgoing) Resources
before Transfers
Transfer between Funds
NET (EXPENDITURE) INCOME FOR THE YEAR
OTHER RECOGNISED GAIN
Unrealised gain (loss) on investments
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward
10		 Unrestricted
Funds
30,447
430
30,877
69,182
69,182
-38,305
28
-38,277
33,663
-4,614
446,908
442,294		 Restricted
Funds
7,878
197
8,075
13,249
13,249
-5,174
-28
-5,202
6,194
992
78,123
79,115		 Total Funds
2025
38,325
627
38,952
82,431
82,431
-43,479
-
-43,479
39,857
-3,622
525,031
521,409		 Total Funds
2024
32,539
22,073
54,612
113,519
113,519
-58,907
-
-58,907
3,328
-55,579
580,609
525,031

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

23

SUSILA DHARMA BRITAIN

STATEMENT OF FINANCIAL POSITION AS AT 31 DECEMBER 2025

Note
FIXED ASSETS
Investments
5
CURRENT ASSETS
Debtors
6
Cash at bank
CREDITORS: amounts falling due
within one year
7
NET CURRENT ASSETS
NET ASSETS
THE FUNDS OF THE CHARITY
TOTAL CHARITY FUNDS
10		 Unrestricted
Funds
434,107
434,107
1,823
11,869
13,692
5,505
8,187
442,294
442,294		 Restricted
Funds
71,803
71,803
-
7,312
7,312
-
7,312
79,115
79,115		 Total
2025
505,910
505,910
1,823
19,181
21,004
5,505
15,499
521,409
521,409		 Total
2024
466,053
466,053
3,933
71,945
75,878
16,900
58,978
525,031
525,031

For the year ending 31 December 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

Signed on behalf of

the Board of Trustees

Miriam Bennett

Trustee and Chair

Approved by the Trustees on

29 June 2026

24

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. GENERAL INFORMATION

The charity is a private company limited by guarantee, registered in England & Wales and a registered charity in England & Wales. The address of the registered office is 51 High Street, Arundel, West Sussex, BN18 9AJ.

2. ACCOUNTING POLICIES

Accounting conventions and basis of preparation

The accounts have been prepared in accordance with:

(a) FRS102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with Financial Reporting Standard in the UK and Republic of Ireland (FRS102) (Charities SORP (FRS102))

(b) The Charities Act 2011

(c) the historic cost basis of accounting, as modified by the revaluation of certain financial assets and liabilities measured at fair value through income and expenditure.

The financial statements are prepared in Sterling which is the functional currency of the entity.

Fund accounting

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the

general objectives of the charity.

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Incoming resources

All incoming resources are included in the Statement of Financial Activities when the charity is

legally entitled to the income and the amount can be quantified with reasonable accuracy. The

following specific policies are applied to particular categories of income:

the Statement of Financial Activities. where entitlement is not conditional on the delivery

of a specific performance of the charity are recognised when the charity becomes

unconditionally entitled to the grant.

Resources expended

All expenditure is accounted for on an accrual basis. Expenditure includes any VAT which

cannot be recovered, and is reported as part of the expenditure to which it relates. The following specific policies are applied to particular categories of expenditure:

directly to such activities and those costs of an indirect nature necessary to support them.

statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.

Cash flow

The accounts do not include a cash flow statement because the company, as a small reporting entity, is exempt from the requirements to prepare such a statement under Financial Reporting Standard 'Cash flow statements'.

25

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

2. ACCOUNTING POLICIES (continued)

Tax recoverable

Tax recoverable relating to Gift Aid income is taken into account in the year in which the donation is received.

Valuation of investments

Investments held as fixed assets are shown at current valuation.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates, and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Accounting estimates and assumptions are made concerning the future and, by their very nature will rarely equal the related actual outcome.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

Wages

There were no employees in the year, and no employees who received benefits of more than £60,000 during the year (2024: none).

Trustees' remuneration and expenses

No trustee received any remuneration during the year. Expenses of £1,274 incurred for travel were paid for travel (2024: £170). Independent examiners fee Remuneration was agreed at £800 plus VAT (2024: £700 plus VAT). Related party transactions There were no related party transactions during the year (2024: none). Funding sources

Donations and legacies income totalled £38,325. Donations totalled £25,525 and legacies £12,800. Legacies were from the estates of Ilaina Hines (£2,500), Istima Davis (£10,000) and Ann Anderson (£300) who are all gratefully acknowledged by the Trustees. Donations were from many individuals, and most donations were anonymous through Paypal Giving, CAF Donate and similar donation aggregators. Sixteen other individuals donated through the year directly to the charity's bank account.

26

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

3. RESOURCES EXPENDED - CHARITABLE ACTIVITIES

Activities undertaken directly
Almoners
Human Force
Flora Cultura
Blue Spirit
YUM
Fundacion Amanecer
SDIA
Yayasan TS
Sumatra appeal
Borneo Int Football Foundation
Lovebrook CIC
Nadya Holland Enterprise
Fundacion Milla 91
Fundacion Tropico
Hopeful Hearts Mayamiko
Ukraine appeal
DRC - Anamed
I Protect Me
Wellbeing Day Spring 25
DRC: CLC
Enthum Foundation
FUEGOS
Mary Rawson Wincobank School
Production Projects for Primaries
Susila Dharma Germany
Support costs
Total charitable activities		 Unrestricted
Funds
-
3,064
4,471
1,170
5,000
6,103
6,000
8,534
325
5,848
1,236
2,750
2,554
2,160
4,000
-
2,446
4,000
-
59,661
9,521
69,182		 Restricted
Funds
5,482
-
-
-
-
-
-
-
635
-
-
-
-
-
-
6,609
-
-
392
13,118
131
13,249		 Total Funds
2025
5,482
3,064
4,471
1,170
5,000
6,103
6,000
8,534
960
5,848
1,236
2,750
2,554
2,160
4,000
6,609
2,446
4,000
392
-
-
-
-
-
72,779
9,652
82,431		 Total Funds
2024
5,046
178
2,114
-
4,688
-
40,817
9,951
-
5,610
-
-
-
-
-
-
-
-
-
3,695
4,547
17,475
1,000
2,400
6,048
103,569
9,950
113,519

Almoners grants are all paid to individuals. The remaining grants were all paid to organisations. There is a key of acronyms in Note 10.

27

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

4. RESOURCES EXPENDED - SUPPORT AND GOVERNANCE COSTS

Unrestricted
Funds
Accountancy
1,470
Administration expenses
-
Bank charges
60
Bookkeeping
4,226
Insurance
694
IT Software and Consumables
449
Meetings, travel and expenses
1,183
Printing, post and stationery
339
Professional fees
1,100
9,521
5.
INVESTMENTS
Market Value at 1 January 2025
Additions
Disposals
Net realised investment gain/(loss)
Market Value at 31 December 2025
Historical cost at 31 December 2025		 Restricted
Funds
-
-
60
-
-
-
71
-
-
131
Listed
466,053
39,857
505,910
465,733		 Total Funds
2025
1,470
-
120
4,226
694
449
1,254
339
1,100
9,652
Unlisted
-
-
-
-
-
-		 Total Funds
2024
1,276
-
130
4,407
676
514
470
44
2,392
9,909
Total
466,053
-
-
39,857
505,910
465,733

AJ Bell hold two investments; one is restricted to the Almoners.

Analysis of investment by type and by Fund:

AJ Bell
AJ Bell for Almoners
Market Value at 31 December 2025		 Unrestricted
Funds
434,107
-
434,107		 Restricted
Funds
-
71,803
71,803		 Total
434,107
71,803
505,910

The Charity’s investment policy is to maximise income, whilst protecting the capital value of any investments.

28

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

6.
DEBTORS
Gift Aid
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals
Other creditors
8.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
funds
Investments
434,107
Net current assets
8,187
442,294
9.
LIMITED BY GUARANTEE		 2025
1,823
1,823
2,309
3,196
5,505
Restricted
funds
71,803
7,312
79,115		 2024
3,933
3,933
1,900
15,000
16,900
Total
funds
505,910
15,499
521,409

Susila Dharma Britain is a company limited by guarantee and accordingly does not have any share capital. Every member of the company undertakes to contribute such amount as may be required not exceeding £1, to the assets of the charitable company in the event of it being would up while he or she is a member, or within one year after he or she ceased to be a member.

29

SUSILA DHARMA BRITAIN

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025

10. THE FUNDS OF THE CHARITY
Unrestricted funds:
General fund
Restricted funds:
Almoners
Sumatra appeal
Ukraine appeal
Wellbeing Day Spring 25
Total funds		 Fund
Balances
b/f
446,908
446,908
77,992
-
-
-
77,992
525,031		 Incoming
resources
30,877
30,877
411
635
6,609
420
8,075
38,952		 Outgoing
resources
-69,182
-69,182
-5,482
-635
-6,609
-392
-13,118
-82,300		 Transfer
between
funds
28
28
-
-
-
-28
-28
-		 Realised &
unrealised
gain
33,663
33,663
6,194
-
-
-
6,194
39,857		 Fund
Balances
c/f
442,294
442,294
79,115
-
-
-
79,115
521,409
Past regular grantees
Almoners - a hardship fund for Subud members.
BCU School Rangan Sari - a school in Indonesia.
DRC CLC - Democratic Republic of
Congo		 - a Community Learning Centre in DRC.
Roda Viva - a school in Portugal
SDIA - Susila Dharma International
Association		 - the worldwide association of SD organisations
YUM - Yayasan Usaha Mulia - a charity that aims to improve the quality of life in Indonesia

30