Liverpool Spiritualist Church (LSC) is constituted as a charitable trust, registered previously under the Spiritualists National Union (SNU) umbrella but since 2015/16 in its own right under charity number 1163016 and had an income of £28,898 in 2021/2022 and is eligible for independent examination. As LSC is below the audit threshold we may also prepare a simple annual report.
Organisational Structure
The Committee of LSC are the trustees of the charity and are responsible for the control and management of the charity. The trustees give their time freely and receive no remuneration or other financial benefit.
The Committee meet every 4 – 8 weeks and are responsible for all decisions taken in relation to running the church and its facilities, including the maintenance of the building and the organisation of services and any fund-raising events.
The structure of the committee is as follows;
President - who oversees the general operation of the church and all it entails and is ultimately responsible. Vice President – who supports and stands in for the President when not available. Other Officers – Secretary who is responsible for all
correspondence and membership details; Treasurer who is responsible for recording all financial transactions and submitting these to accountants at year end for preparation of final accounts.
Recruitment and Appointment of Committee Members (Trustees)
Committee Members (including officers) are elected from the membership of LSC each year, according to SNU rules. They must be a full member for at least a year before qualifying to serve on the committee and must have served on the committee for at least a year, before qualifying to serve as an officer. New committee members are inducted by the re-elected committee members, thereby providing continuity and training.
Risk Management.
The trustees have assessed the risks the charity faces and have drawn up a risk assessment identifying any possible risks and the measures taken to eliminate or minimise said risks. Adequate insurance is in place and the risks are re-assessed every year.
OBJECTIVES AND ACTIVITIES
Our aims and objectives are the same as our Governing body (SNU) and are to advance the religion and the religious philosophy of Spiritualism on the basis of the Seven Principles. We are also committed to enabling as many people as possible to worship at our church and to become part of our community at LSC.
The parish of LSC does not have boundarys’ as such and welcomes visitors from all over Liverpool and beyond. LCS is non-discriminatory and welcomes all members of the public, regardless of race, colour, creed or sexual orientation, asking only their respect for Spiritualism. We offer a number of different types of services and workshops and when planning activities for the year, the trustees have taken into consideration the Commission’s guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to practice their faith as part of our parish community through worship, prayer, learning about the seven principles (which
is the basis of our religion), provision of pastoral care for people living in the parish, attending the bedside of ill and terminal parishioners and those in need.
LSC are keen to offer a range of services during the week that our community find both beneficial and Spiritually fulfilling. For example, we find that our Spiritual Healing sessions are particularly beneficial to those who are grieving deeply, those who are subject to stress as well as those who are recovering drug abusers or alcoholics. Spiritual Healing also helps those with mental health issues and those who are terminally ill.
The church is open 4 or 5 days out of the week and all are welcome to attend any of these services. Our Sunday Divine services offer the opportunity for a quiet, reflective and intimate environment. Our Wednesday evening service offers a chance for visitors to experience a more convivial service and an opportunity to meet with others, whilst yet another of our services (Thursday Open Circle) offers the opportunity for people to engage in more outgoing worship.
We also hold a number of ‘Specials’ throughout the year, particularly when we are trying to raise funding for the special projects/major works.
Our actual subscribed membership is 28 at present, although we regularly have 150 to 200 people attending each week, which proves how much the community as a whole make use of our services.
Church Building Complex
We maintain our church to a high standard and each year we carry out major works during the Christmas/New Year break, at which time we close for 3 to 4 weeks. In 2013/14 we had a new roof, in 2014/15 it was a new concrete floor and carpet, in 2015 it was Air conditioning and in 2015/16 a new Boiler and hot water system. In 2017 a new ceiling and lightening system was installed.
Funding Sources
The Charity’s main source of income is the collection made at each service and any extra purely voluntary donations made at each service, made by those visiting the church. We also carry out extra fund-raising activities and events when we need to fund particular projects.
Reserve Policies
Having reviewed the reserves of the charity, our policy is to hold sufficient funds to meet a full year’s operating costs of the church, which would include general maintenance and cleaning costs, to ensure the building is always warm, comfortable, safe and welcoming for the public.
We also have a savings account, which we add to monthly and which at the end of the term is transferred to our investment account to fund the special projects.
Liverpool Spiritualist National Chureh Note5 to the Finalleial S¢Jtements ror the Year EDded 31 December 2022 ACCOUNTING POLICIES Basis of preparing the finaneial statem¢rtts The financial siateTnents have FKen prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise statcd in the relevant notes to financial stat¢ments. The financial statements have b¢cn prepared in accordance with the Staternent of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Repottsllg Standard applicable in the United Kingdom and the Charilies A¢1 2011. Tangible fixed assets D¢prcciation is provided at th¢ fouowing annual rates in order tr) wrAte otT each ¢1 over its estimated useful life. Long Leasehold Fixturcs and fittings - Straight line over remaining leas¢ pertod 15Yo on r¢du¢ing balan¢e TANGIBLE FIXED ASSETS Fixtures and fittiJ)gs sehold property Long leasehold Totals COST At l January 2022 Additions 5.873 18,695 21.371 45,939 At 31 December 2022 DEPRECIATION At l January 2022 Charge for y¢ar 3.360 240 14,172 17.532 At 31 December 2022 NET BOOK VALUE At 31 Decembcr 2022 Ai 31 December 2021 ACCUIWULATED FUND 31.12.22 31.12.21 Balance brought forward 60.003 59.531 Surplus for the Year 5,330 472 Balance carried forward 60.003 Page 6
Independent Examiner's Repor( to the Trustees of Liv¢TpooI Spiritualist NatiODal Church I report on the accounts for the year endcd 31 December 2022 sei oui on pages three to six. Respective respollsibllities of trustees and examiDer The charity's trustees are responsible for the preparation of the accounts. The charity's tru5t¢cs consider that an audit is noi requircd for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Aci)) and that an independ¢nt examination is required. It is my responsibility to.. examin¢ ihc accounts under 8¢¢tion 145 of the 2011 A¢t io follow the procedur laid down in the G¢neral Directions given by the Charity Commission (under Seciion 145(5)(b} of th¢ 2011 Act): and to state whethcr particular matt¢T5 have come to my attention. Basi5 of the independf nl examiner's report My examination was carried out in accordance with the General Directions giv¢n by the Charity Commission. An examinalion includes a review of the accountin8 records kepi by the charity and o Comparison of the accounts prc5ented with those records. It a]50 includes consideration of any unusual items or disclosures in thc accounLs and seeking explanations from you as truste¢s concerning any such matters. The procedures undertAken do not provide all th¢ evidenee thal would be requifftl in an audit. and cotwqu¢ntly no opinion is given &8 to whether the accounts present a 'trne and fair view, and the report ts limited to those rnatters set out in the statements below. IndcpeNdtnl CXAmlner'5 514lemcnt In conneLtion with tny examinatio no matter h&8 come to my attention.. whi¢h gives me re&8onable cause to believe tha( in any marial respect. the requirements lo keep accounting records in accordance with Section 130 of the 2011 Act. and to prepare accounts whi¢h aord with the account¢n8 records and to mPlY with the accounting requirements of the 201 l Act have not been met: or (2) to which. in my opinion, attention should be drawn ill order to enable a proper uttderstsnding of the account$ to be reached. Kinsella Clarke l.imid 61 Stanley Road Bootle Merseyside L20 7BZ Date.. Page 3