REGISTERED CHARITY NUMBER: 1159946
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
FOR
SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolion
Lanc&shire
BLI 3AJ

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
CONTENTS OF THE FINAliCIAL STATEMENTS
FOR THE YEAR Eh'DED 31 DECEMBER 2023
Pa8¢
Report of the Trustees
Independcnt Examiner'5 Report
Statement of Financial Activities
Bglance Sheet
Notes to the Flnanclal Statements
Detailed Stslement of Fin8ncial Activities
9 to 10

SALFORD RELIGIOUS CEwfRE FOR
SPIRITUALISM
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees pres¢ni their report with the financial SLqtements of the charity for the year ended 31 December 2023. The
trustees have adopted the provisions of Accouniing and Reporting by Charities: Staternent of Recommcndcd Practi¢¢
applicable to charities preparing their accounts in accordan¢¢ with the Financial Reporting Standard applicabl¢ in the
UK and R¢public of Ireland (FRS 102) (effeciive l January 2019).
FINANCIAL REVIEW
Rcserves poIIcy
The trustees feel that reserves of £30,000 representing an average of18 months general expenditure is a suitabl¢ Icvel of
reserves and builds somc resilience for the charity to the closure of the building for whatever reason or in case of
unexpected one-otT repairs.This level of reserves was maintsined throughout 2023.
STRucfuRE, GOVERNANCE AND MANAGEMENT
Governlng document
The charity is controlled by its governing documenL a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS
Regtstered Charity number
1159946
Principal address
129 Cross Lane
Salford
Greater Manchester
M5 4HH
Trustees
Reverend J Cookson Chairperson
M Mold
Mrs J Carnithers
Mrs R Joseph
D L Goodchild
Mrs A Valeniine
D W Thornas
Mrs l M Andow (appointed l.1.23)
RJHeys
Independ¢nt Examiner
Adam J S)'ddall MA ACA
P B Syddall & Co
Chartercd Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3AJ
Approved by order of the board of trustees on 4 March 2024 and Si￿ed on its behalf by.
Reverend J Cookson - Trustee
Page I

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
Independent examiner'5 report to the trustees of Salford Religlous Centre for Spfrltuallsm
I report to the eharitv truslees on my examination of the accounts of Salford Religious Centre for Spiritualism (the Trust)
for the year ended 31 December 2023.
Responsibilities gnd basis of report
As the charity trustees of the Trust you are responsible for the preparntion of the accounts in accordance with the
r¢quir¢m¢nts of thc CharitlC5 AGt 2011 ('thc Art,).
I report in respect of my examination of the Trust's accounts Carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Dir¢clions given by the Charity Commission under S¢ciion 145(5)(b) of
the ACL
Independent examiner's statement
I have completed my examination. I confwm that no material matters have come io my attention in connection with the
examination giving me cause to believe that in any material respect=
accounting records were noi kepi in respect of the Trust as required by Section 130 of the Act; or
the accounts do nol accord with those records; or
the accounts do not comply with Ihe 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 mallcr considered as part of an independent ¢xamination.
I hav¢ 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 lo enable a proper understanding of the accounts to be reached.
Adam J Syddall MA ACA
The Institute of Clwtered Accountants in England and Wales
P B Syddall & Co
Chartered Accountants
Grafton House
81 Chorley Old Road
Bolton
Lancashire
BLI 3A3
5 March 2024
Page 2

SALFORD RELIGIOUS CENTRE FOR
SPIIUTUALISM
sTATEmE￿T OF FINAIYCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
Unrestricted
fund
31.12.22
Total
funds
Noies
INCOME AND ENDOWMENTS FROM
Donations and legacie5
25.044
22.153
Charitablc activities
Spirinulist activities
250
Total
25,044
22,403
EXPENDITURE ON
Charitabl¢ A¢tivities
Spiritualist activiiies
14,890
5,194
Other
12,962
Total
14,890
18.156
IYET INCOME
10.154
4.247
RECOt%ClLIATION OF FUNDS
Total fvnds brought forward
346,162
341,915
TOTAL FUNDS CARRIED FORWARD
356J16
346.162
The notes form part of these financial statements
Page 3

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
BALANCE SHEET
31 DECEMBER 2023
31.12.23
Unrestricted
fund
31.12.22
Total
fvnds
Notes
FIXED ASSETS
Tangible assets
313,417
314.285
CURRENT ASSETS
Cash at bank
43,258
32,237
CREDITORS
Arnounts falling due within one year
(359)
(360)
NET CURRENT ASSETS
42.899
31.877
TOTAL ASSETS LESS CURRENT
LIABILITIES
356J16
346.162
NET ASSETS
356J16
346,162
FUNDS
Unrestricted funds
356J16
346,162
TOTAL FUNDS
356J16
346,162
The financial staternents were approved by the Board of Trustees and authorised for issue on 4 March 2024 and were
signed on its behalf by:
J Cookx>n - Tru5t¢e
D W Thomas - T￿￿tee
Thc notc5 forni pan of these financial statements
Page 4

SALFORD RELIGIOUS CEIYTRE FOR
SPIRITUALISM
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
Basis of preparlng the fin8nci81 statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Chariiies SORP (FRS 102) 'Accounting and Reporting by Charities: Ststement 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) (etrective l January 2019),,
Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds: li
is probable thai the incom¢ will be received and the amount can bc m¢a5urcd reliably.
Expenditure
Liabilities are recogniscd as exp¢nditur¢ as soon as there is a legal or con5tructiv¢ obligation committing thc
charity to that expenditure, il is probable that a transfer of economic benefits will be required in settlement and
thc amount of the obligation con be measured reliably. Expendilure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to thc catcgory. Where costs cannot be directly
attributed io particular headings they have been allocated to activilie5 on a basis consistent with the use of
resources.
Tanglble fixed assets
tkpreciation is provided at the following annual rates in order to write off each as5ei over its estimated useful
lif¢.
Fixnwes and fittings
150/• on reducing balan¢¢
TaxAtlon
The charity is exempt from tax on its ¢haritable activities.
Fund accountin£
Unre5tricied funds can be used in accordance with the charitable objectives at the discrction of the trustees.
Restricted funds can only be used for particular restricted purposes wiihin the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restrieied purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
TRUSTEES. REMUNERATION AND BENEFITS
There were no tru51ees' remunerdtion or other benefits for the year ended 31 December 2023 nor for the year
ended 31 December 2022.
Trustees, expenses
There were no trustces, expenses paid for the year ended 31 December 2023 nor for the ￿ar ended
31 Dccembcr 2022.
Page S
continued...

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
NOTES TO THE FINANCIAL STATEMENTS- contlnued
FOR THE YEAR ENDED31 DECEMBER 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and l¢ga¢i¢J
22,153
Chorltable actlvllles
Spiritualist activities
250
Total
22,403
EXPENDITURE ON
Charitable activities
Spiritualist aG¢iviti¢s
5,194
Other
12,962
Total
18,156
NET INCOME
4,247
RECONCILIATION OF FUNDS
ToLqI funds brought forward
341,915
TOTAL FUNDS CARRIED FORWARD
346,162
TANGIBLE FIXED ASSETS
Fixtures
Freehold
propeny
flllings
Totals
COST
Ai l January 2023 and 31 Deccmbcr 2023
308,500
Is￿03
324.003
DEPRECIATION
At l January 2023
Charge for year
9,718
868
9,718
868
At 31 December 2023
10,586
10,586
NET BOOK VALUE
At 31 December 2023
308,500
4,917
313,417
At 31 December 2022
308,500
5,785
314,285
Page 6
continued...

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
NOTES TO THE FINANCIAL STATEMENTS- eontlnued
FOR THE YEAR ENDED 31 DECEMBER 2023
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23
31.12.22
Other creditors
359
300
MOVEMENT IN FUh4)S
Net
movemcnt
in fvnds
At
31.12.23
Ai 1.1.23
Unrestrieted funds
General fund
346.162
10,154
356J16
TOTAL FUNDS
346,162
10,154
356J16
Net movement in fimd& included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unreslrieled funds
Gcncral fund
25,044
(14,890)
10.154
TOTAL FUNDS
25,044
(14,890)
10,154
Compgrative5 for movement In funds
Net
movcmcnt
in funds
Ai
31.12.22
At 1.1.22
Unrestrleted funds
Genernl fund
341.915
4,247
346.162
TOTAL FUNDS
341,915
4247
346.162
Compardtive net movemenl in funds, included in the above are as follows."
Incoming
resources
Resources
expended
Movem¢nt
in funds
Unrestricted funds
General fund
22,403
(18,156)
4247
TOTAL FUNDS
22.403
(18,156)
4,247
Page 7
ontinued..

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
NOTES TO THE FINANCIAL STATEMEh'TS- continued
FOR THE YEAR ENDED 31 DECEMBER 2023
MOVEMENT IN FUNDS- continued
A current year 12 months and prior year 12 months combined position is as follow5:
Net
movcmcnt
in funds
At
31.12.23
At 1.1.22
Unrestricted funds
General fund
341.915
14.401
356.316
TOTAL FUNDS
341,915
14,401
356,316
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
cxpended
Movement
in funds
Unrestrlcted funds
General fund
47.447
(33,046)
14,401
TOTAL FUNDS
47,447
(33.046)
14,401
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2023.
Page 8

SALFORD RELIGIOUS CENTRE FOR
SPIRITUAL15M
DETAILED STATEMEh'T OF FIYI ANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12,23
31.12.22
INCOME AND ENDOWMENTS
Donatlons and legaeies
Sunday coll¢ction3
Weekday colleclions
Classes
Healing
Member fees
Refreshments
Fundrdising
Open Circle
Raffles
Donations
Invesirneni income
Car park income
Football cards
Private readings
Sale of goods
2J39
4J14
59
806
216
1,050
1,554
2,114
4,743
209
828
228
1,330
1.201
628
1,162
916
312
6,400
1,480
330
272
IJ09
630
414
10,500
lJ40
160
353
25,044
22,153
Charitsble activities
Grants
250
Total incoming resources
25,044
22,403
EXPEYDITURE
Charitable activities
Sunda), mediums
Wednesday mediums
Affiliaiion fees
Kilchen and social
Raffles
Goods to sell
Fooiball cards
Fundraisin8
H¢alin8 registration
Private readings
627
1,143
255
500
241
597
915
250
628
249
352
745
704
644
650
565
126
4,107
5.194
Support cosls
Management
Rates and waler
Insurance
Carried forward
247
9lO
1,157
195
853
1.048
This page does not fonn part of the statutory financial statements
Page 9

SALFORD RELIGIOUS CENTRE FOR
SPIRITUALISM
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
31.12.23
31.12.22
Management
Broughi forward
Light and heat
Travelling expenses
Postage and stationery
Cleaning materials
Repairs and maintenance
Sundries
Dcpr¢ciation of tsngibl¢ and h¢rilag¢ ass¢ts
l.J57
2J31
888
151
271
4J60
397
868
1,048
2,015
890
100
358
7,010
160
1,021
10,423
12,602
Governance costs
Accountancy and legal fees
360
360
To￿1 resources expended
14,890
18,156
Net income
10,154
4.247
This page does not form part of thc statutory financial statcmcnts
Pag¢ 10