**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 £30,980 in 2024 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. 

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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 31 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. 

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Liycrpool Sptrltsalist Natioa*l Church
Note5 to th¢ FiR*#el•l Ststements
tor the Yur Ended 31 December 21ll4
ACCOUNTif4G POLICILS
Basis of preparin% tbe tlnancial ststeTr]tllts
The f￿anciAl S￿et￿ellts have bttn PTcpar¢d under thehistOTical ￿$t convention with items r¢e(pgnised at cost
or transA¢fion value uDles5 othen¥is¢ Stated in the relevant wtes to financial sratements. The financi&l
stst¢ments have been prepared in 8ccord8nce with the Stat￿¢￿1 of Recomme1￿¢d Prac￿e.. Accounting and
Repcrting by CIMTitios prcp8ring their accounts in acc(Tdm with the FiDan£ial Rewning Smidard
appli¢abl¢ in the UK and Republic of Ireland IFRS 102) &od the Financial Stsndard applicablt in the
UnlEed Killgdom aod the Chariti¢s Ath 2011.
TanElble nx¢d assets
Depreciation is Provid￿ at the followiD8 annud Nes in ¢xd¢r to wri* off each asset over its ¢StiTnateil useful
life.
Long Ixas¢hold
FixDJre8 and fittings
- Straighi lin¢ i)ver ￿m￿lning leaqe period
15°/• on reducing balance
TANGIBLE FIXED A&SETS
Fixrures
and
rittings
L¢L5ehold
property
Long
l¢agehold
Tots]s
COST
At l January 2024
AdditlOll5
5.873
18,695
21,371
45,939
Ai 31 D¢cember 2024
18.695
DEPREC.IA TION
At I j￿U#ry 2024
Chry for ycar
3.840
240
16.170
20,010
1.468
At 31 December 2024
NE'f BOOK VALUE
At 31 De¢ember2024
27.451
At 31 December 2023
ACCUMULATED FUND
31.12.24
31.1223
Balance brought fmvaTd
75.913
60,003
Surplus for the Y¢aT
10,603
10,580
Bal￿¢¢ coThi¢d lonvard

llldepeTrdeDt Exarnlntr'j Rfport to the Trusttrs of
Lfverpool Spirituallsl NatioD*l Church
I report on the a¢cwllts for the year ended 31 2024 sd ￿t ￿ pages thjre to SLL
Resptrtive wpou51bilitiu of trustees And
The chority's trustees are r¢5ponsible for the preparntioll of the accounts. The charit￿5 ts7]stees tonsider that an audit is
not required for this year (under SectjoD 144(2) of the Charities A￿ 2011 (the 2011 Ac¢)) and that an independent
exarttin8tion ts required.
It 1$ my reSpO￿lb￿lity to:
examin¢ the a¢¢ounts urmkn Section 145 of the 2011 Act
to follow the procedures laid down in the General DArtCtI￿ Biv¢n by the Chlrity Commission (under Sethion
145{5Xb) of the 2011 Aet).. and
to stat¢ whether particu]ar m•tters h4ve come ￿ my allentso
BA$ls of tke ittdepekndeDt ￿a￿￿er.8 rtport
My ¢xaEUin&tion wa¥ carried out in accordance with the Genero1 DIreCtTr￿ 8iven by the Charity Commission. An
examTnation iDcludes & review of th¢ aCco￿tIng record8 kepl by the tharity and a comparison of the accounts prtsenled
with those r¢¢ord$. It al$0 in¢lude5 considerntion of any unusua] items or disclosures in the accounts and 5eekin8
¢xplanation5 from you as ffte5 ccrfJ¢erning any suth matter5. Th¢ Proc￿UteS undprtakeo do not provide all the
evidence that would be required in an 4udiL and consequently no opinion is given as to whether the accounts present a
ie and fair view, and the report is limited to those Tna¢*rs tet out in the sta*m¢nts below.
Independ¢Trt eIarnthtr'i lt1ttm￿e
In cottnection with my ¢xaminatiory DO matter Come to my atyemtion:
(i)
which 8ive¥ me relwnable cause to believe tha¢ iti aryy material Tospecl the requi￿ents
to keep a¢¢ountlng 1￿c(d$ Tn accordffjce with S¢rticffi 130 of the 2011 Act. and
to prepare acwunts which ￿0rd with the ac¢ountitig r¢¢ords and to C4)mply with the a¢¢ounting
Tequlrem¢ttts of the 2011 Art
bave nc¢ been mel or
(2)
to which, In my opinion, attention Should be drnwn in order to enable a prw urtderst*ndln8 of the a¢¢ounts
¢0 b¢ r¢o¢hcd.
Ksnsella Clarke Limited
61 Stanley Road
Bootle
Mersey5idt
L20 7BZ
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