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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 f￿anCial 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 Re￿rtIng 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 j￿Uary 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
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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 exami￿110￿. no matter come th my atiention:
which giv¢$ me reasonable cause to believe thak in any m￿rIal 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: .....
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