2024 – 2025 has been a year of ups and downs, comings and goings and steep, steep learning curves.
Thank you to everyone who has stepped up and helped.
In August we had a visit from Minister Jackie Wright, President of the SNU and, despite the weather, we did manage to have a Christmas Fayre.
2025 has kicked off with a brilliant weekend with the fabulous Pietro Politano. For those who were unable to come, he will be back next year.
Later this year we have workshops with Phillip Rossell and Lee Roberts coming up and Summer and Autumn Fayres.
Many thanks to all those who have come forward to help out.
Bournemouth SpirAtuallst Church Charfity Registration Number 1162530 Report of the Trustees Financial Statements Year Ended 31 December 2024 Stephen Penny & Partners Limited Chartered Certified Accountants And Business Advisors 89&902 Wimborne Road Moordoivn Bournemouth BH9 2DW United Klngdo E-mail:aceount*nts@sppartners.co.uk
Bourn¢mouth Spirlltualist Church Trn$t Year Ended 31 December 2024 Contents Page Bajatrx Sheel Accounting Poli¢ies.' Note I Ftxed A%sets Lead S¢hethle.' Note 2 Income Account.. Note 3 A¢counL' Note 4 10
Bournemouth Spiritualist Church Financial Accounts Year Ended 31 Deeember 2024 Trn$tees Report ISTRATlnN Ch8rity ame: Bournemouth Spiriw&list Church (refeed SC, tn thi$ rewrt) Reglstered Cbarlty Nurnber". 1162530 Date Charlty Regl$tered: July 2015 Charlty'$ Prlllclple Addre8J: Bournetttouth SpirittlISt Chur¢h, 16 Bath Road, Boumemouth BHI 2PE Trustees at 31 Deeember 2024: Elaine Be¥a Suzatme Boyd-wallis, Geoffr¢y Ha>wrf Noranan Nicbol&8 TrusteeAppolntments during 21124 period: Nornian Nicholas l January 2024 Tru6tee Reglgnati•n5 durAug 2024 pertod: None PresldelltApp0illtmets dllrkng 2024 ptriod: E]izab¢th B¢llhou5e l May 2024 President Reslgnations durSng 2024 period: Janet Emilymae l May 2024
STRI AND MANA Governing Document: Cortstitution- Rules forChurrhe5 2022,. Adopt&1 June 2022 htty>5'.l/attereliff¢spirituaiist¢hurch.co.uklresi)urce&lChur¢h°h20rule%201¥M)k Yo202022 /QOUKyao¢oDLts°2Olnr.pdf Charity CoD8tltytlon: UniucoryK>ratedAssociaiAoll Or¥•nlsatloffj: BSC is managed by a ¢ommittee tsf no le&8 than 8 r£rsoDs who are as the'munaging Trustees,. R¢gul¥J Trustcc Meetin8S tak¢ pla¢r <GU1t1Y 10 nicetill8s pa) to ¢usur¢ tt] smooth running of BSC and ensuring its objective5 and operntional needs are impleTncllted to the ben¢fit of BSC and its attendees. The day.tO-day management is a¢hieved througlL.' - ¢ontilluous coJJtact between the Mallagitig Tru5ttts d¢legatioll fiorn the Managing Trn#tts to approved Full M¢mbers of BSC who volunteer their skn.lls and time to sur4)ori BSC'S d¢liv¢ran¢e of $ervi¢¢5 to the 8eneral public Trllytet Seieedfyn: TnLSWS are recruited and selected in accordaA¢e with OUT Governing Document and with the following criteria: Full M¢mbcrs of BSC - ExperienG£lkTLowledge of BSC, its armSlp]x¢ti¢&orIsa¢l¢m as well as an understat)ditig of the requirements and SpOnsIbl]ItieS of holdEog offic¢ - With a skill set that as5ists15uPPOrtC0nknbus io the deliver4w¢ of 6ervi¢es and ongoin8 sucGes5 of BSC - The ManaEin2 Tnjstees are mindfLrl of the [m)rtanCe tsf tC¢e&s1O pling and aim to select Trustees that fulfil Bsc's fithwe ts8nagcmeni r¢quiremen T$tAppOintment. Trustees are appoin in a¢cordaDrx with ourGovemiDg DIKument and a elected by members at theAGM. Trustee TrmIg. Trustees ar¢ comD)itted to the ongoing ethcaiion aTJd development ofTrnstees, which takes plaee during the TEgularMaDagio8 Trysi¢e mec¢iTJgs by way of sharjng ioforniation the requirements and respojwbilities of holthng office. Trstee Management: managellt of the Trusttts is achieved between the Tntstees by iTnplementing a'¢ollective' approach FINANCIALREVIEW Pfjilcy t)n Reservth: BSC does nol At present have a fornjalised Poli¢y Re8crve8 However, BSC consider5 that its po]i¢y $IUld be to maint&in sufficient unrestricted to rneet its shortaong temi needs aDd to rnonilor, on a regular basAS, the perfornjallce of any depoSitlAveSt[nents with the intention to receive Optimu retLErn on those investments within a Financial se1¢¢$ Compensation Srhejne (FSCS) prOttl {Government backed) in5tstution any investments are made in line with The TNsteesAct 2(KIO or any otherArl of Pftrliament cumtly ill f¢)r¢¢
FINNCLL REVIEW coniinued.. Chariry's Fimnttal he81th: The ThL%t¢es report a deficit for the fxnanciol y¢arof £18.457 which ar08¢ principally 8$ a result of additional essential EJ]Rint¢nancc exputses requir<1 to cw out roof reyairn Also, the inconje genrtated ftorn inve51ments, chur¢h collections and ev•)Wfund bav¢ de¢re&sd whEll compared to prior year. The TNste&$ continue to keep a keen eye OD income and expenditure and take regular steps to g¢n¢rate income,. minimise levels of ex])enditure,' review how to best Inaximi retunj on investments (whilst still protccting fill8} in order to provide th¢ nerrssary fJnaace5 to ¢arry out the.witual and charitable activities of BSC. The trustee4 are 5ati5fied the Church has SU]G1¢nt reserves to meet its eumt md fuftwe obligation5 and to its ¢lwitable activities. PUBLIC BENEFIT ATEMENT Tnstees Confi tbry l)aYe regard, to the Charity Commisyion's guidaDC¢ on trublic bencfit,. and cary out the Charity'$ punx>scs forpubli¢ benefit in line with the guid crIvES ANDACT Charity's Objectives: To advance and diffuse the knowledge of the reltgious phil¢)sopby of spiri&11sm. Actiwlties ulldertxktn to meet the CharAty's obJedive5 and for pubNe beneflt: Bournemouth SpirittliSt Churchprovides a comprelwisive aDd wide pro8raDmie of activities at)d events for the b¢Defit of a cross wtion of the public.. Spiritualist teaching alld phi1050phy is available through the week by way of Divine se1¢¢$ SpiritualAwarene&s meetings and dis¢u&8ion groups Personal development groups are available as are workshops atsd demonstrdtiims Spiritual Healing is available OD averdge five days a week All of the aFx)ve are providea to thc general public at)d promoEs w%itive Vlles. well being and a greaw understanding of spiribJaiity and SpiribJalism. ACHIEVEMET4 AND PERF RM Bournemouth Spiritua]i5t Church continues to Strive to achieve its goals to pn)vide and a varietyof 5pirithl servi¢es nd activities which aje avai]able to th¢ generèl public, in ditTi¢ult tiTll¢S. The Church implementrd the 8(Kial distan¢in¥ and otherproc¢dures cotjsidered nSary to safeguard its congregati(>n aDd visitors during the year and bas conducted an vp-to-datc risk aswsmenL The cornmittee will contitiue, in Consultation with its m¢Jnbers, to revxew what measur¢B should kq>t ID place 80ing fonvard. The Church's reseTVCb increased during the year as a result of the Trnsws lljonitoring of iDcom¢ ond expendIre. Thc Twstees are currently considertO8 the best use of the rner¥e5 to best maintain the fabriG of the Church and to ¢Dable the Chw¢h to continue to exparyl its a¢tivities and meet Ats ch1tble JeCtIves. The Trnstee8 thclare that they have approved th¢ TNstee's Repon th)ve. Signed on behalf of the Charity's Trustees MrG F Hayward- Trustee 10 April 2025
Bournemtsuth Splritslllst Chureh Flnancial Accowits Year Ended 31 De¢eJnber 2024 Ind¢pendeDt Ether% Report to the Trns¢e¢s of Bournemouth Splrlthgust Church I rwt on my of thEaC of theChur¢b for theyear 31 DecanbEr2024. w]uch 4r¢ s¢¢ tOnpa 3 to 8. Ruwdve Mpon51blllVes of ttd cxamlD The ¢hgriiics ¢rustee6 aTe ray)nsible forthepTwlion of the¥Ww1 The chaJit5 Iwstee8 consider that 8th audit is ir for thisyearwth tion 14412}of the Act 20111th¢2011 A¢¢} and that all indeptht ex3rnin&tion oq It ismy re5pon¥>bility to.. exalthe tjeon 145 ofthe2011 Act to follow the k¥<¢th laiddown in D[rtiDn88iYaJ bythe commission urtts section 145(5Mbl ofthe201180 iost&ts wh¢thwpaitultrrnatEen have¢ome torny att170n Bjsls of IDdepeDdtni txthlttert rcport MyeKamination wss carried out in attordancewith th¢weral DirtttiOU$ given by theCb8ritiu Commission. An exaDJination cludcs a tew¢w Df the Bccountujg r¢¢ord3 kw by the chariryand aeompatisortof theaccounts presthtd with thN)sertrord It also includeseonsidwation of Eny llnusuai i$ orthsG105uras in thc ae¢wws, and seeking wilanations from you Astrnskes cotwrThin8 w such Matters. Th¢pTuwJura8uDdertakn thnoi provide 1 evidence that W]d beTqUiTvI in an audit &Jd constquentiyno opirJjoD is 8$ to whththe counts pre5LYLt & trneand fairvialla th¢ rqy)rt is limit•lto thos¢ m#ta5 Id out in the Dexl IndepeDd¢Nt ¢xanblner s thteMellt I nnlOD with my ex•M1tion, M rn8tt¢rhas cometo my atterJn. 111 which gi$me reaw1]ecaSeto1ev¢thaf irt hYJn9teri respecl theY4Uin¢llt to ketp accouDtEng wrds ID X¢QTdancewith 5ti 130of the 2011 A¢tond. preAInl4 whith acL¥)rd with thenti teLord8 aThJ coll]Y with th¢ac¢owJtUL8 rffjuirttnEntsof th¢ 2011 Act adWith FRS 102 aveThrtbecll metor 121 to whiet4 in tDy opinion, arMiiOn should bedmwn ord¢r to ¢nabl¢apropcrwidcr¥tathg of th¢accouOts to IK rcaGhaq. Sarh Penny FCCA M bthff StepheA hrlDen Llmld Chertwed C¢rtifigJ AccouDtsDts 10 April 2025 898-902 WimknThÉRo mrd9m. BH92DW pe4
Bournellttl Splrltsallat Churth Bxlnc¢ Sheet A$ At 31 DeeeMbÈr 2024 2024 2023 liwj Nots2 685,538 685,742 410.423 378,458 qNIJ 30523 88,503 12&760 SNU¢Jerthitaccthttit3 257 253 SNU&p)silaccouDi30364 47 45 SNUtyitw)wJt 31743 T•1Mj aNEt• 1242,657 1245,145 5Crf> Charl¢8 siaokyLwbwulll 5h59 14254 14,580 20.457 51.023 SOJIO 1310 3.147 P¢ttyi¥sb 250 Toial¢iLrreiitait& 74,497 66 Cwrrnt fi#blliU 12,9401 12,9401 Totsl CAPITAL ACCOUNTKS AT J JANUARY 2[124 1294,185 N¢tPp{defirlt)f0rtb¢YUr 38.486 CAPJTAI. ACCOUNT AS AT 31 DKCLMBER2024 APPROVAL CERTIFICATE accLHdaWIthth¢CW8ethIettCr.Wc1PfOvc th¢ firAneialittfoJThaboDwbichco]t4ryW5 the tllcod JXOVidw¥S PllTttiers WilbtheillrLbQJ1 and exwtstlonsJcsSrykn1tsCV[P1th. MY G ¥ H*yw4rd.Trthee IOApri12025 Ps98 6
Bournemouth Spiritualist Church Incom¢ and Expenditure Account For the Year Ended 31 D¢e¢mb¢r 2024 2024 21123 Noie 3 64.741 77.084 EipendltUT¢ Nole 4 83.198 38,597 SurylupJ(DeficRt) for the yur Page 6
Bournemouth Spiritllalist Church Iyotes to the AOUnts For the Year Ended 31 December 2024 NOTE I ACCOUNTING POLICIES Ba6 of prep#ritAon Thc frLaDcial Stal¢rnts havc bceD ptepara with thr ULLUUllting poliGT¢5 set out below aul comply with the ¢barity5 governiD8 documen¢ th¢ Clwities Act 2011 and Accountin8 Reporting by Charities.. staLennt of Recommended Prd¢ts¢¢ applicable to charities prep4ring tbeir awounts in a¢ctsrdaTKc with the Financi81 Repotting Standard applicAble in t UK and Republic of Irelalld from l D¢1 2017. The o¢¢ow)ts (financial ststemet)ts') h&ve been prepared in a¢cordan¢¢ with the Statement of Recotlltnend¢d Pra¢¢i¢e.. Accounting and Reponitjg by Charitie5 prepari their a¢¢ounts in aceordan¢¢ with Finan¢ial Reporting Standard applicable in the UK at)d Reptsbh¢ of treland (FRS 102} and the Financi Rqx)rting Standsrd appli¢abl¢ in the United Kingdom lld Republic of Ireland IFRS 102) and the ChaTitic5 Act2011 and UK GtrallY A¢¢ Prd¢¢i¢e it applies from l December 2017. IncoDthig resources All income is reco8msed 0¢¢ the ¢lwityh&s entidertst ¢0 the income. it is certain that the with suffici¢Dt reliability. Tax8tion The Church 15 exen]pt from thxatioll due lo its charitabl¢ stsws. No illCOrnC tax is on iticorne received. Regonrees ¢ended Liabitsti are cOgniSed as expended when the rharity h&8 legal or constsu¢tive (i¥lltiO cot)Jmitting the charity to the expenditure. All expenditure is accouttted for oll aa aCcn8 b&sts and bas been classified underheadin8s that aggregote all costs related to that category. llleome fund All income is unffstri¢ted aod tIre are no restricted funds. Page 7
Bourn¢mowtb SpiTilualht ChuNh Year Exded 31 December 2024 Ftsed A$s¢ts lead scbethik NOIE 2 Frtthohl FwDitsfC Fityings & Equwellt TOTAL C05T A5 at l J4nuNy2W24 680.0 37.820 744 721.491 941 A5 Jl Dember2024 J7 820 32 806 DEPRECIATION Ay ot l JAllw2024 32.509 744 647 35.749 Charge {0d 10 314 Oth¢$plI AsAt31 IILY¢JDlx¥2024 1174 58 653 NET BOOKVALUE As at 35 Dw¢tllE¢¥2024 58 627 32 204 sotl Jaftttory 2024 38 204 685 742 P&36 8
Ad usted 2011 Profit eom aratives ehurch trust 2023 21123 2013 Dividends Ga]s5 on investtnents Church colltiO WLYk8hcps Heaknng guld anLI Cc4C Seekers 9rtyJp & Qrdes Itnal fund Momborshlp substri)nS Donatbon& Weddlry. namlng and fur818 S.N.U. deposit InteFest Bank Intvesl Pfvate *tUw5 Magazw & Newspapws E¥ent8 and fund raisy Open ploiforms Outings Fflm Whls Profiton to)kstall 8,326.06 33,734.83 8J26.06 33,734.83 9,659.20 1.301.53 2.997.34 4,237.(M) 9,659.20 1,301.53 2,997.34 4237.00 960.¢X> 5.956.15 960.00 5,956.15 811.30 299.17 2,809.00 126.1X) 3,2(K).31 398.05 509.30 .754.76 2,566.06 299.17 2,809.(K) 126.1X> 3,200.31 398.05 509.30 3.50 3.50 33 267.85 43 815.65 77 083.50 Page 9
Ad'usted 2023 ex ses e•m ratlv merged 2023 2023 2023 IJJsuran¢e Accountancy Investment managemeni fees Medium fees attd ¢xpeLses LighL heat and wpter Printittg. stationery and p05tsge Cl&oDing nxaierials and wages R¢pair5. renewa]s and skips Profe&8ional (e¢s Telephone and broadbattd Sundry expense5 Refreshtyet and small chur¢h purchases Courses Trustee and delegote's expenses substriptio & Donatiofys Flowers Adverttsing and web51te Outings. Visitor4 Xmas Paty. Pre8eDts Deprecia¢ion Equipmellt le4sing Publicatioos 159.00 1.518.96 2,034.29 1,860.00 4.829.16 2,193 3.379 4.829 7,492 3.tX)I 620 2,014 2,812 5.370 596 279 702 7.492.43 3.IX)1.43 619.98 2,01ffjS.35 2,811.87 5,370.00 596.10 278.91 701.58 185.05 ,217.33 979.20 1.164 1217 874.08 325.00 977.24 603.81 47.50 874 325 977 148 28.894.62 9 702.65 Page 10
Bournemouth SpirAtuallst Church Charfity Registration Number 1162530 Report of the Trustees Financial Statements Year Ended 31 December 2024 Stephen Penny & Partners Limited Chartered Certified Accountants And Business Advisors 89&902 Wimborne Road Moordoivn Bournemouth BH9 2DW United Klngdo E-mail:aceount*nts@sppartners.co.uk
Bourn¢mouth Spirlltualist Church Trn$t Year Ended 31 December 2024 Contents Page Bajatrx Sheel Accounting Poli¢ies.' Note I Ftxed A%sets Lead S¢hethle.' Note 2 Income Account.. Note 3 A¢counL' Note 4 10
Bournemouth Spiritualist Church Financial Accounts Year Ended 31 Deeember 2024 Trn$tees Report ISTRATlnN Ch8rity ame: Bournemouth Spiriw&list Church (refeed SC, tn thi$ rewrt) Reglstered Cbarlty Nurnber". 1162530 Date Charlty Regl$tered: July 2015 Charlty'$ Prlllclple Addre8J: Bournetttouth SpirittlISt Chur¢h, 16 Bath Road, Boumemouth BHI 2PE Trustees at 31 Deeember 2024: Elaine Be¥a Suzatme Boyd-wallis, Geoffr¢y Ha>wrf Noranan Nicbol&8 TrusteeAppolntments during 21124 period: Nornian Nicholas l January 2024 Tru6tee Reglgnati•n5 durAug 2024 pertod: None PresldelltApp0illtmets dllrkng 2024 ptriod: E]izab¢th B¢llhou5e l May 2024 President Reslgnations durSng 2024 period: Janet Emilymae l May 2024
STRI AND MANA Governing Document: Cortstitution- Rules forChurrhe5 2022,. Adopt&1 June 2022 htty>5'.l/attereliff¢spirituaiist¢hurch.co.uklresi)urce&lChur¢h°h20rule%201¥M)k Yo202022 /QOUKyao¢oDLts°2Olnr.pdf Charity CoD8tltytlon: UniucoryK>ratedAssociaiAoll Or¥•nlsatloffj: BSC is managed by a ¢ommittee tsf no le&8 than 8 r£rsoDs who are as the'munaging Trustees,. R¢gul¥J Trustcc Meetin8S tak¢ pla¢r <GU1t1Y 10 nicetill8s pa) to ¢usur¢ tt] smooth running of BSC and ensuring its objective5 and operntional needs are impleTncllted to the ben¢fit of BSC and its attendees. The day.tO-day management is a¢hieved througlL.' - ¢ontilluous coJJtact between the Mallagitig Tru5ttts d¢legatioll fiorn the Managing Trn#tts to approved Full M¢mbers of BSC who volunteer their skn.lls and time to sur4)ori BSC'S d¢liv¢ran¢e of $ervi¢¢5 to the 8eneral public Trllytet Seieedfyn: TnLSWS are recruited and selected in accordaA¢e with OUT Governing Document and with the following criteria: Full M¢mbcrs of BSC - ExperienG£lkTLowledge of BSC, its armSlp]x¢ti¢&orIsa¢l¢m as well as an understat)ditig of the requirements and SpOnsIbl]ItieS of holdEog offic¢ - With a skill set that as5ists15uPPOrtC0nknbus io the deliver4w¢ of 6ervi¢es and ongoin8 sucGes5 of BSC - The ManaEin2 Tnjstees are mindfLrl of the [m)rtanCe tsf tC¢e&s1O pling and aim to select Trustees that fulfil Bsc's fithwe ts8nagcmeni r¢quiremen T$tAppOintment. Trustees are appoin in a¢cordaDrx with ourGovemiDg DIKument and a elected by members at theAGM. Trustee TrmIg. Trustees ar¢ comD)itted to the ongoing ethcaiion aTJd development ofTrnstees, which takes plaee during the TEgularMaDagio8 Trysi¢e mec¢iTJgs by way of sharjng ioforniation the requirements and respojwbilities of holthng office. Trstee Management: managellt of the Trusttts is achieved between the Tntstees by iTnplementing a'¢ollective' approach FINANCIALREVIEW Pfjilcy t)n Reservth: BSC does nol At present have a fornjalised Poli¢y Re8crve8 However, BSC consider5 that its po]i¢y $IUld be to maint&in sufficient unrestricted to rneet its shortaong temi needs aDd to rnonilor, on a regular basAS, the perfornjallce of any depoSitlAveSt[nents with the intention to receive Optimu retLErn on those investments within a Financial se1¢¢$ Compensation Srhejne (FSCS) prOttl {Government backed) in5tstution any investments are made in line with The TNsteesAct 2(KIO or any otherArl of Pftrliament cumtly ill f¢)r¢¢
FINNCLL REVIEW coniinued.. Chariry's Fimnttal he81th: The ThL%t¢es report a deficit for the fxnanciol y¢arof £18.457 which ar08¢ principally 8$ a result of additional essential EJ]Rint¢nancc exputses requir<1 to cw out roof reyairn Also, the inconje genrtated ftorn inve51ments, chur¢h collections and ev•)Wfund bav¢ de¢re&sd whEll compared to prior year. The TNste&$ continue to keep a keen eye OD income and expenditure and take regular steps to g¢n¢rate income,. minimise levels of ex])enditure,' review how to best Inaximi retunj on investments (whilst still protccting fill8} in order to provide th¢ nerrssary fJnaace5 to ¢arry out the.witual and charitable activities of BSC. The trustee4 are 5ati5fied the Church has SU]G1¢nt reserves to meet its eumt md fuftwe obligation5 and to its ¢lwitable activities. PUBLIC BENEFIT ATEMENT Tnstees Confi tbry l)aYe regard, to the Charity Commisyion's guidaDC¢ on trublic bencfit,. and cary out the Charity'$ punx>scs forpubli¢ benefit in line with the guid crIvES ANDACT Charity's Objectives: To advance and diffuse the knowledge of the reltgious phil¢)sopby of spiri&11sm. Actiwlties ulldertxktn to meet the CharAty's obJedive5 and for pubNe beneflt: Bournemouth SpirittliSt Churchprovides a comprelwisive aDd wide pro8raDmie of activities at)d events for the b¢Defit of a cross wtion of the public.. Spiritualist teaching alld phi1050phy is available through the week by way of Divine se1¢¢$ SpiritualAwarene&s meetings and dis¢u&8ion groups Personal development groups are available as are workshops atsd demonstrdtiims Spiritual Healing is available OD averdge five days a week All of the aFx)ve are providea to thc general public at)d promoEs w%itive Vlles. well being and a greaw understanding of spiribJaiity and SpiribJalism. ACHIEVEMET4 AND PERF RM Bournemouth Spiritua]i5t Church continues to Strive to achieve its goals to pn)vide and a varietyof 5pirithl servi¢es nd activities which aje avai]able to th¢ generèl public, in ditTi¢ult tiTll¢S. The Church implementrd the 8(Kial distan¢in¥ and otherproc¢dures cotjsidered nSary to safeguard its congregati(>n aDd visitors during the year and bas conducted an vp-to-datc risk aswsmenL The cornmittee will contitiue, in Consultation with its m¢Jnbers, to revxew what measur¢B should kq>t ID place 80ing fonvard. The Church's reseTVCb increased during the year as a result of the Trnsws lljonitoring of iDcom¢ ond expendIre. Thc Twstees are currently considertO8 the best use of the rner¥e5 to best maintain the fabriG of the Church and to ¢Dable the Chw¢h to continue to exparyl its a¢tivities and meet Ats ch1tble JeCtIves. The Trnstee8 thclare that they have approved th¢ TNstee's Repon th)ve. Signed on behalf of the Charity's Trustees MrG F Hayward- Trustee 10 April 2025
Bournemtsuth Splritslllst Chureh Flnancial Accowits Year Ended 31 De¢eJnber 2024 Ind¢pendeDt Ether% Report to the Trns¢e¢s of Bournemouth Splrlthgust Church I rwt on my of thEaC of theChur¢b for theyear 31 DecanbEr2024. w]uch 4r¢ s¢¢ tOnpa 3 to 8. Ruwdve Mpon51blllVes of ttd cxamlD The ¢hgriiics ¢rustee6 aTe ray)nsible forthepTwlion of the¥Ww1 The chaJit5 Iwstee8 consider that 8th audit is ir for thisyearwth tion 14412}of the Act 20111th¢2011 A¢¢} and that all indeptht ex3rnin&tion oq It ismy re5pon¥>bility to.. exalthe tjeon 145 ofthe2011 Act to follow the k¥<¢th laiddown in D[rtiDn88iYaJ bythe commission urtts section 145(5Mbl ofthe201180 iost&ts wh¢thwpaitultrrnatEen have¢ome torny att170n Bjsls of IDdepeDdtni txthlttert rcport MyeKamination wss carried out in attordancewith th¢weral DirtttiOU$ given by theCb8ritiu Commission. An exaDJination cludcs a tew¢w Df the Bccountujg r¢¢ord3 kw by the chariryand aeompatisortof theaccounts presthtd with thN)sertrord It also includeseonsidwation of Eny llnusuai i$ orthsG105uras in thc ae¢wws, and seeking wilanations from you Astrnskes cotwrThin8 w such Matters. Th¢pTuwJura8uDdertakn thnoi provide 1 evidence that W]d beTqUiTvI in an audit &Jd constquentiyno opirJjoD is 8$ to whththe counts pre5LYLt & trneand fairvialla th¢ rqy)rt is limit•lto thos¢ m#ta5 Id out in the Dexl IndepeDd¢Nt ¢xanblner s thteMellt I nnlOD with my ex•M1tion, M rn8tt¢rhas cometo my atterJn. 111 which gi$me reaw1]ecaSeto1ev¢thaf irt hYJn9teri respecl theY4Uin¢llt to ketp accouDtEng wrds ID X¢QTdancewith 5ti 130of the 2011 A¢tond. preAInl4 whith acL¥)rd with thenti teLord8 aThJ coll]Y with th¢ac¢owJtUL8 rffjuirttnEntsof th¢ 2011 Act adWith FRS 102 aveThrtbecll metor 121 to whiet4 in tDy opinion, arMiiOn should bedmwn ord¢r to ¢nabl¢apropcrwidcr¥tathg of th¢accouOts to IK rcaGhaq. Sarh Penny FCCA M bthff StepheA hrlDen Llmld Chertwed C¢rtifigJ AccouDtsDts 10 April 2025 898-902 WimknThÉRo mrd9m. BH92DW pe4
Bournellttl Splrltsallat Churth Bxlnc¢ Sheet A$ At 31 DeeeMbÈr 2024 2024 2023 liwj Nots2 685,538 685,742 410.423 378,458 qNIJ 30523 88,503 12&760 SNU¢Jerthitaccthttit3 257 253 SNU&p)silaccouDi30364 47 45 SNUtyitw)wJt 31743 T•1Mj aNEt• 1242,657 1245,145 5Crf> Charl¢8 siaokyLwbwulll 5h59 14254 14,580 20.457 51.023 SOJIO 1310 3.147 P¢ttyi¥sb 250 Toial¢iLrreiitait& 74,497 66 Cwrrnt fi#blliU 12,9401 12,9401 Totsl CAPITAL ACCOUNTKS AT J JANUARY 2[124 1294,185 N¢tPp{defirlt)f0rtb¢YUr 38.486 CAPJTAI. ACCOUNT AS AT 31 DKCLMBER2024 APPROVAL CERTIFICATE accLHdaWIthth¢CW8ethIettCr.Wc1PfOvc th¢ firAneialittfoJThaboDwbichco]t4ryW5 the tllcod JXOVidw¥S PllTttiers WilbtheillrLbQJ1 and exwtstlonsJcsSrykn1tsCV[P1th. MY G ¥ H*yw4rd.Trthee IOApri12025 Ps98 6
Bournemouth Spiritualist Church Incom¢ and Expenditure Account For the Year Ended 31 D¢e¢mb¢r 2024 2024 21123 Noie 3 64.741 77.084 EipendltUT¢ Nole 4 83.198 38,597 SurylupJ(DeficRt) for the yur Page 6
Bournemouth Spiritllalist Church Iyotes to the AOUnts For the Year Ended 31 December 2024 NOTE I ACCOUNTING POLICIES Ba6 of prep#ritAon Thc frLaDcial Stal¢rnts havc bceD ptepara with thr ULLUUllting poliGT¢5 set out below aul comply with the ¢barity5 governiD8 documen¢ th¢ Clwities Act 2011 and Accountin8 Reporting by Charities.. staLennt of Recommended Prd¢ts¢¢ applicable to charities prep4ring tbeir awounts in a¢ctsrdaTKc with the Financi81 Repotting Standard applicAble in t UK and Republic of Irelalld from l D¢1 2017. The o¢¢ow)ts (financial ststemet)ts') h&ve been prepared in a¢cordan¢¢ with the Statement of Recotlltnend¢d Pra¢¢i¢e.. Accounting and Reponitjg by Charitie5 prepari their a¢¢ounts in aceordan¢¢ with Finan¢ial Reporting Standard applicable in the UK at)d Reptsbh¢ of treland (FRS 102} and the Financi Rqx)rting Standsrd appli¢abl¢ in the United Kingdom lld Republic of Ireland IFRS 102) and the ChaTitic5 Act2011 and UK GtrallY A¢¢ Prd¢¢i¢e it applies from l December 2017. IncoDthig resources All income is reco8msed 0¢¢ the ¢lwityh&s entidertst ¢0 the income. it is certain that the with suffici¢Dt reliability. Tax8tion The Church 15 exen]pt from thxatioll due lo its charitabl¢ stsws. No illCOrnC tax is on iticorne received. Regonrees ¢ended Liabitsti are cOgniSed as expended when the rharity h&8 legal or constsu¢tive (i¥lltiO cot)Jmitting the charity to the expenditure. All expenditure is accouttted for oll aa aCcn8 b&sts and bas been classified underheadin8s that aggregote all costs related to that category. llleome fund All income is unffstri¢ted aod tIre are no restricted funds. Page 7
Bourn¢mowtb SpiTilualht ChuNh Year Exded 31 December 2024 Ftsed A$s¢ts lead scbethik NOIE 2 Frtthohl FwDitsfC Fityings & Equwellt TOTAL C05T A5 at l J4nuNy2W24 680.0 37.820 744 721.491 941 A5 Jl Dember2024 J7 820 32 806 DEPRECIATION Ay ot l JAllw2024 32.509 744 647 35.749 Charge {0d 10 314 Oth¢$plI AsAt31 IILY¢JDlx¥2024 1174 58 653 NET BOOKVALUE As at 35 Dw¢tllE¢¥2024 58 627 32 204 sotl Jaftttory 2024 38 204 685 742 P&36 8
Ad usted 2011 Profit eom aratives ehurch trust 2023 21123 2013 Dividends Ga]s5 on investtnents Church colltiO WLYk8hcps Heaknng guld anLI Cc4C Seekers 9rtyJp & Qrdes Itnal fund Momborshlp substri)nS Donatbon& Weddlry. namlng and fur818 S.N.U. deposit InteFest Bank Intvesl Pfvate *tUw5 Magazw & Newspapws E¥ent8 and fund raisy Open ploiforms Outings Fflm Whls Profiton to)kstall 8,326.06 33,734.83 8J26.06 33,734.83 9,659.20 1.301.53 2.997.34 4,237.(M) 9,659.20 1,301.53 2,997.34 4237.00 960.¢X> 5.956.15 960.00 5,956.15 811.30 299.17 2,809.00 126.1X) 3,2(K).31 398.05 509.30 .754.76 2,566.06 299.17 2,809.(K) 126.1X> 3,200.31 398.05 509.30 3.50 3.50 33 267.85 43 815.65 77 083.50 Page 9
Ad'usted 2023 ex ses e•m ratlv merged 2023 2023 2023 IJJsuran¢e Accountancy Investment managemeni fees Medium fees attd ¢xpeLses LighL heat and wpter Printittg. stationery and p05tsge Cl&oDing nxaierials and wages R¢pair5. renewa]s and skips Profe&8ional (e¢s Telephone and broadbattd Sundry expense5 Refreshtyet and small chur¢h purchases Courses Trustee and delegote's expenses substriptio & Donatiofys Flowers Adverttsing and web51te Outings. Visitor4 Xmas Paty. Pre8eDts Deprecia¢ion Equipmellt le4sing Publicatioos 159.00 1.518.96 2,034.29 1,860.00 4.829.16 2,193 3.379 4.829 7,492 3.tX)I 620 2,014 2,812 5.370 596 279 702 7.492.43 3.IX)1.43 619.98 2,01ffjS.35 2,811.87 5,370.00 596.10 278.91 701.58 185.05 ,217.33 979.20 1.164 1217 874.08 325.00 977.24 603.81 47.50 874 325 977 148 28.894.62 9 702.65 Page 10