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Liverpool Spiritu•list NatioMI Churrh Notes to the Financial St*tetnents for tbe YeAr Ended 31 Dectwber 202$ ACCOUNTING POLICIES BASIS of prepariDg the finjnclal stat¢mtDts The financial sthtements have be¢n prepared under th¢ historic41 cost conv¢ntion with iiems re¢ognised al cost or transaction value unless otherwise ststed irt the relevant notes to fanCial swements. The financial staterneftts have been prep¥red in ac¢ordance with the Staiemeni of Recommended Pra¢tice'. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial RertIng Standard applicable in the UK and Republic of Irel8rtd (FRS 102) and the Financi Rewting Sthndard applicabl¢ in the United Kingdom and th¢ Chariii¢s Aci 2011. T8ngible fixed Assets Depreciation is provided the following annual rates iti order ¢0 write off ¢xh asset over its estimated usefijl life. Long Lea5¢hold Fixtures and fittin8S - Strnight line over remainin8 lease p¢riod - 15% on reducirt8 balan¢e TANGIBLE FIXED ASSETS Fixture$ ond firyin85 Lewhold Long leasehold Totals COST At l January 2025 Addition5 5,873 18.695 24,361 48,929 At 31 Dec¢mlxr 2025 DEPRECIATION Ai l jUary 2025 Charge for year 4.080 240 17.398 21,478 At 31 December 2025 NET BOOK VALUE Ai 31 December 2025 At 31 December 2024 ACCUMULATED FUND 31.12.25 31.12.24 Balance broughi forward 86.516 75.913 SuTpIu5 1 (Deficil) for the Year (2.154) 10,603 Balance carri¢d forward Page 6
lTrd¢ptndent Examitter'5 Rewrt to th¢ TTh$ttts of Llverpool Spiritualisi National Church I report on the accounts for the year ended 31 De¢ember 2025 out on pges three Six. Respeetive r¢sponsibilttiu of trusttts •nd examiD¢r Th¢ chariry's trustees are responsible for the preparation of the accounts. The rhariry's trustees consider that an audii is not Tequired for this year (under Section 144(2) of Clwitie5 Ad 2011 (the 2011 Ad)) ond that an independent exmination is required. It is my responsibility to: ¢xamine the accounts under Section 145 of the 2011 Act to follow the pro¢edures laid down in the General Directilffis giv¢n by the Cbarity Commission (und¢r Section 145{5Mb) of the 2011 Act); and to state whether parti¢ular ma¢¢¢rs have ¢om¢ my 4ti¢ntion. BASIS of the independeDI examiner'5 report My examination was c8rrhed out in accordance with the General Directions given by the Charity Commission. An eKamin¥4tion includes a review of th¢ ACCOLmling records key by the ¢hariry and a ¢omparison of the accoun¢s presented with th05¢ re¢ords. It also includes consideration of any Urtusu iiems or disclo$ures in the accounts and seekin8 explanations from you as tTUStees concerning any Such matters. The pro¢¢dures und¢ttsken do no¢ provide all the evidence thai would be required in an audil gnd consequenily no opinion is giv¢n as to wh¢ther the ac¢ounts present A 'true and fair view, and the report 1$ limited to those matters sei oiit in the siatem¢nts below. Independent eXAminer's sta¢¢mtNt In wnneciion with my exami110. no matter come th my atiention: which giv¢$ me reasonable cause to believe thak in any mrIal respe¢L the requirements to keep accounting records in accordance with Se¢tion 130 of the 2011 A. and to prepare accounts whi¢h 0rd with the a¢¢ounting records and to ¢omply with the accouniin8 requirements of the 2011 A have not been mei. or (2) to which, in my opinion. attention should be dra1 in order to enable a r*oper underswidin8 of the Accounts to be reached. Kinsella Clarke Limited 61 Stanley Road Bo(Ftle Mer5ey5ide L20 7BZ Dale: ..... Page 3