2024-03-31-accounts

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Trustees’ annual report & accounts

for the year ended

31 March 2024

The British Union of Spiritist Societies is a Charitable Incorporated Organisation. BUSS is its operating name.

Charity registration number

1136512

Registered Office Oxford House, Derbyshire Street, London E2 6HG

.

Objectives and activities

1. The British Union of Spiritist Societies (BUSS) exists as a Charity for the advancement of Spiritistism for the benefit of the public in accordance with the Christian principles established in the Five Books of the Spiritist Codification (the Spirits’ Book, the Mediums’ Book, the Gospel according to Spiritism, Genesis, and Heaven and Hell).

2. BUSS updated its Constitution and now is CIO, since November 2019. We are a nonprofit organisation and, in accordance with our Charity’s objectives, we promote the study and dissemination of the moral values of the Spiritist Christian principles. We do this by:

3. hosting seminars, conferences and educational events

4. supplying Spiritist publications through our bookstore

5. giving leadership, counselling and advice to Spiritist societies and groups across the UK.

6. At BUSS we seek to provide public benefit in all that we do. We confirm that the trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011. In addition, we ensure that this guidance and other relevant Charity Commission guidance are provided to every trustee on their election into office.

7. All our CIO’s workers are unpaid volunteers. We are very grateful to them for donating their time, skills and experience. Additionally, we are thankful to BUSS’s friends for their financial support through donations. These generous gifts of time, skills and funds have enabled BUSS to have another successful year in promoting Spiritist Christian values.

Achievements and performance

1. The main channels used by BUSS to promote Spiritist teachings are events, lectures, and books. Continuing the trend post-pandemic, many of our activities are hybrid combining online and face-to-face attendance, allowing for wider participation of Spiritist groups spread in the UK as well as other parts of the globe.

2. The referenced year was another year of adaptation, that saw the groups intensify efforts to re-establish their face-to-face activities. BUSS has extended the support available to groups offering Zoom account and use of BUSS online channels for advertisement and outreach to a wider audience.

3. This year was marked by initiatives to bring the groups together more frequently so that they could draw support from one another when facing similar challenges.

4. As in previous years, we maintained the initiatives of hosting and co-hosting several events, talks and workshops as a result of the joint effort of our volunteers and partners which are described below.

Our activities

1. Books continued to be sold via Amazon (FBA), which stores and delivers books directly to clients, removing the need to manage logistics direct to buyers. Via FBA, books are sent into Amazon warehouse according to sales, keeping a safe and low maintenance system. However, given the lack of volunteers to help actively manage the account, our inventory was not kept at the levels needed during the year, which affected sales.

2. The Mediums’ book course was continued free of charge via zoom on Saturdays, as a collaboration of BUSS and some group members which enhanced the spread of Spiritist knowledge, particularly regarding to mediumship topics.

3. BUSS and partners continued the recurrent online talks and programs like Spiritual Light, Coffee Break with Kardec and Time to Talk. The programs covered different days of the week with guest from various countries to discuss Spiritist topics.

4. Throughout 2023 BUSS or member groups participated in the online event: European Spiritist Gathering; ensuring the maintenance of relationship with other federations and groups outside the UK.

5. During 2023, as part of the commitment to simplify the bookstore, the need for reducing fixed cost and spread Spiritist publications, BUSS offered free donations of books (multiple titles) to individuals part of group members of the CIO.

6. During the AGM the CIO defined as one of its priorities to re-stablish BUSS’ online presence including: re-launch of website, creation of virtual identity, review how content is made available in the platforms, establish an online calendar for events from the group members.

7. Website was relaunched with support of professional web designer, with the intention to streamline and modernise the site making it easier for users to find groups and events. Information on meetings held by member groups was updated and the groups can now submit their events to be included in the calendar directly through the website.

8. As a celebration of the classic authors, in December 2023 we concluded the monthly lectures regarding the life and books of Gabriel Delanne with the support of many groups from the UK and internationally.

9. In May 2023, the CIO initiated two weekly mediumship meetings, one online and one face-to-face. During this period, many of the group members were slowly reestablishing their face-to-face initiatives. Considering many groups had not had the opportunity to resume mediumship work, BUSS decided to organise mediumship meetings and extend an invitation to all group members in case they had experienced mediums that were interested in joining. Members of 4 groups joined this initiative.

10. In June 2023 we updated the global directory of Spiritist Groups ensuring all groups known to be active by BUSS were listed, as part of the commitment to facilitate people to find spiritual support and join the Spiritist movement when needed.

11. In June 2023, expanding it’s support to spreading the word about spiritism, BUSS donated a few books (Spirits book and Gospel According to Spiritism) to a new group interested in starting activities in Cyprus.

12. On 2[nd] of September BUSS partnered with group Francis of Assisi in an event for Suicide Prevention with guests Tato Savi and Luciana Oliveira. The event was included in the online publication ‘Spiritist Radar’, expanding the reach of the event.

13. On 23[rd] September 2023 we hosted a special talk with Guest speaker Dan Assisi on topic: Jesus, Leader: Leadership insights in the new era. The event was open to the public and had over 20 participants from multiple groups.

14. On November BUSS organised a workshop: Spiritist education for adults, targeting study group coordinators with guests Marlon Reikdal and Patricia Barbieri.

15. On 4[th] of December 2023 the CIO launched a working group ‘Fostering Spiritisms in the UK’ holding monthly online meetings with the objective to expand the reach of spiritism to the British population, so the group could collaborate on how to adapt the approach to disseminating spiritism in the UK considering the cultural nuances and diversity of the British population.

16. Strengthening BUSS partnerships with external institutions, the CIO engaged with the British Spiritist Medical Association (BSMA) to support them in their monthly webinar program on Medicine and Spirituality, kicking off the activities in December 2023.

17. Continuing the classic authors series, in Jan 2024 we started a new season of lectures exploring the life and literary work of Camille Flammarion. Strengthening the partnership of other groups and federations from Europe, USA and Brazil.

18. Considering the large inventory of books, the lack of volunteers to actively manage the bookstore and the lack of a selling strategy based on who the buyer is (if groups, for example), BUSS organised a consultation on the future of the bookstore with its group members on 25[th] of Feb 2024. The groups reach a decision to reduce the inventory to simplify its operation. In order to achieve this, BUSS extended the donation program and started the definition of a tiered price discount for group members. The intention in the coming years is to define a strategy to simplify the bookstore operation.

Financial review

1. In the year ending March 2024 our income was £1,637 compared to £5,992 in the previous year. Income from donations was £515. Our other income included £665 from sale of Spiritist publications and £430 from interest.

2. We spent £10,902 in the year, compared to £15,789 in the previous year. Our main expenses were on rent/service charges £3,623, on Publicity and communication £2,083 (which included the initiatives for online presence), and on conferences and events £1,003.

3. Thank you to all our supporters! Overall BUSS’s costs exceeded income by £9,265 in the year (compared to £9,796 excess in expenditure in the previous year). As a result, our reserves decreased to £38,007 as of 31 March 2024.

Structure, governance and management

1. BUSS is a charity registered in England and Wales and a company limited by guarantee. The company’s Memorandum and Articles of Association form BUSS’s governing document, and they set out BUSS’s objectives and governance arrangements.

2. BUSS’s trustees under the Charities Acts are the directors of the Company for the purposes of the Companies Acts. They receive no remuneration from BUSS. Trustees must be individuals that are members to the groups affiliated to the CIO and are elected through a voting process during the annual general meeting. Here is the list of people who have served as trustees of the charity in the year ended in 31st March 2024:

Vanessa Ferreira Appointed 25 September 2021 Rafael Caldas Appointed 8 October 2022 Andre Abreu Silva Appointed 8 October 2022

Lorraine Reeves-Mclaren Appointed 23 September 2023

Davian Jessamy Resigned on 23 September 2023

Appointed 5 December 2020 Adriano Sugimoto Resigned on 10 May 2023

Appointed 5 December 2020

1. Building from the mission statement established in the previous year, BUSS used it for guidance in defining this year’s plans and priorities. As a reminder, the Mission is articulated as:

BUSS is devoted to disseminating Spiritism with the purpose to create waves of positive changes for individuals and the world. We pledge to focus on:

• Promote the fraternal union of the spiritist institutions in the United Kingdom, and the unification of the national Spiritist Movement;

• Promote the study, diffusion, and practice of the Spiritist teachings according to its principles and postulates, and in all its fundamental scientific, philosophical, religious, ethical, and moral aspects;

• Support the member groups, offering at their request guidance on administrative, organisational, and theoretical topics;

• Represent the Spiritist Movement in the United Kingdom.

• As to achieve its mission, BUSS will be organised as follows: Board of trustees: responsible to a) define the strategic direction and long-term guidelines, b) define and approve yearly plans and budget, and c) represent the Spiritist Movement in the UK.

• Chairperson: Vanessa Parra

• Treasurer: Rafael Caldas

• Secretary: Andre Abreu Silva

• Other Board Members: Lorraine Reeves-Mclaren

• Unfortunately, the plans to form an Executive body made of volunteers from the member groups had to be scaled back due to little availability of collaborators. However, the trustees maintained initiatives that would contribute to the progress of the departments, since they represented the priorities of the CIO, as per below:

• Outreach and liaison – During this year, Trustees continued the effort to bring the members groups closer to the CIO with regular interactions with each group, and involving the groups in each decision of BUSS, so the group recovered the understanding that BUSS activities were meant to be co-created with members

• Marketing & Communications – As described previously in the segment ‘Our Activities’ during this year BUSS focussed on reviewing its online presence. With the project ‘Make BUSS buzzing’ we had an assessment of our online fingerprint from our website, facebook page, youtube channel and search engine results. Given the limited resources we focused on re-launching the website with a professional web designer and reviewing BUSS presence in social media to facilitate people finding about the CIO, groups and events.

• Spiritist knowledge – Engaging the groups for a decision on how to maintain the bookshop for the future.

• Spiritist philoshophy – Through the multiple events and talks listed before, but specially with the working group for Fostering Spiritisms in the UK and workshop on Spiritism Education for Adults.

• Spiritist science – With the setup of two mediumship meetings open to mediums from the groups.

• Family, Youth and Children Spiritist Education – Given the lack of interest in the event organised in the previous year, and lack of volunteers in this year, this item was de-prioritised. But should remain an area of focus for the future.

Plans for the future

1. BUSS will continue to support the Spiritist movement, supporting members and nonmembers groups in their initiatives to dissemination of Spiritist teachings throughout the UK.

2. The CIO will remain open to any Spiritist group that is looking for help and guidance. Also, to interact with other religions and sectors that would benefit from the exchange of knowledge.

3. Our activities will continue to be comprised of talks, seminars, events and fraternal assistance.

4. In the next year, BUSS will celebrate its 30[th] year since creation, planning an event that will bring together the many groups, trustees and volunteers current and past in a commemoration of its history.

In conclusion

1. This year was marked by higher levels of engagement with the group members, facilitating connections between groups, and bringing accountability for the future of the CIO to its members.

2. This was also the year BUSS and the groups saw a more significant return to presential activities, allowing for closer connections and re-igniting the sentiment of inclusion and belonging amongst groups.

3. For the partnership and dedication, the trustees are grateful to the group members.

4. The trustees would like to highlight our appreciation to our volunteers, donors and supporters, without whom our activities would not be possible. We are confident that our Spiritual Benefactors are side by side with us every single minute, guiding and providing all we need to successfully accomplish what needs to be done towards our spiritual growth.

This report is approved by the trustees of BUSS and is signed on their behalf by

Vanessa Parra Ferreira - Chairperson

23 November 2024

British Union of Spiritist Societies

Room 4, 1[st] floor, Oxford House, Derbyshire Street, Bethnal Green, London E2 6HG

E-mail: [e-mail] Website: www.buss.org.uk Tel: [phone]

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Registered Charity No. 1136512

BRITISH UNION OF SPIRITIST SOCIETIES

Charitable Incorporated Organisation

Report of the Trustees and unaudited Financial Statements

for the year ended

31 March 2024

Oxford House Derbyshire Street London E2 6HG

British Union of Spiritist Societies Statement of Financial Activities

for the year ended 31 March 2024

£ Income Donations & gift aid Charitable activities Investments : interest Expenditure Raising funds Charitable activities Other costs Net Income or (Net Expenditure) Total funds at 1 April 2023 Total funds (BUSS Fund) at 31 March 2024		2023-24 515 692 430 1,637 250 7,844 2,808 10,902 (9,265) 57,680 48,415	2022-23 Notes 2 4,860 1,018 114 5,992 3 2,926 12,856 7 15,789 (9,797) 67,477 57,680 7

All income and expenditure are unrestricted for the years ended 31 March 2024 & 2023.

The attached notes are part of these Financial Statements

British Union of Spiritist Societies

Balance Sheet at 31 March 2024

£ FIXED ASSETS Tangible assets CURRENT ASSETS Stocks of publications Debtors : Income receivable Cash at bank and in hand Total current assets LIABILITIES Creditors : amounts falling due within one year Accrued expenses TOTAL NET ASSETS TOTAL FUNDS (BUSS Fund - Unrestricted)	2024 7,402 2,937 38,075	2024 1 48,414 - 48,415 48,415	2023 10,045 2,937 44,697	2023 Notes 1 6 57,679 - 57,680 57,680 7

The financial statements were approved by the Trustees and signed on the Trustees' behalf

by V Parra Ferreira (Trustee and Chairperson)

22 November 2024

British Union of Spiritist Societies

Notes to the Financial Statements for the year ended 31 March 2024

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention on an income and expenditure (accruals) basis for a going concern. They have been prepared in accordance with the Charity Commission’s "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 from January 2019

Income

Income is recognised for inclusion in the Statement of Financial Activities when the Charity is legally entitled to the income, receipt is probable and the amount can be measured reliably.

Expenditure

Expenditure is recognised for inclusion in the Statement of Financial Activities when the liability arises and is classified under headings appropriate to the Charity's activities.

Tangible fixed assets

These are items of office equipment. Depreciation has been provided to write off each asset over its estimated useful life.

Stocks

Stocks of publications are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The Charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds represent income that can be used in accordance with the Charity's objectives at the discretion of the trustees. The Charity operated one unrestricted fund in the year for its general activities, shown in the accounts as BUSS Fund.

Restricted funds represent income that 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. The Charity currently has no restricted funds.

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

2 DETAILS OF INCOME £ Income Donations & gift aid Charitable activities Sale of publications Conferences and events Investments : interest Total Notes to the Financial Statements - continued for the Year Ended 31 March 2024		2023-24 515 665 27 692 430 1,637		2022-23 4,860 660 358
				1,018
				114
				5,992

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

3 DETAILS OF EXPENDITURE

£ Expenditure Raising funds Publications & selling costs Charitable activities Donations to charities Conferences and events Publicity and communications Rent and service charges Insurance Governance Other costs Publications stock adjustment Sundry expenses Total		2023-24 250 270 1,033 2,083 3,623 835 - 7,844 2,643 165 2,808 10,902	2022-23 2,926 3,249 486 591 6,933 914 683 12,856 - 7 7 15,789

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

4 INDEPENDENT EXAMINER

Independent examination of the Accounts was not required for 2023-24 and 2022-23.

5 TRANSACTIONS WITH TRUSTEES

Trustees donate their time freely to the Charity and no remuneration or other benefits were paid to them.

6 TANGIBLE FIXED ASSETS

At 31 March 2023, 2024 £ £ Cost 488 Depreciation brought forward (487) - charge for year carried forward (487) Net book value 1

Notes to the Financial Statements - continued for the Year Ended 31 March 2024

7 MOVEMENT IN FUNDS

(a) 2022-23 (b) 2023-24 BUSS Fund BUSS Fund	Balance at 1 Apr 2022 67,477 Balance at 1 Apr 2023 57,680	Income 5,992 Income 1,637	Expenditure (15,789) Expenditure (10,902)	Balance at 31 Mar 2023 57,680 Balance at 31 Mar 2024 48,415

All funds are unrestricted.