Suite 2, The Koro Building The Arches, Spon End Coventry CVI 3JQ 'relephone: 024 76 674333 Email: jbrAndon28G￿.Atsl.¢0 KINGS HEATH NATIONAL SPIRITIIALIST CHIIRCH Finaneial Stalement for the Year Ended 31st December 2023 Registered Charit), No. I163086 C.ONTENTS Legal and Administrative Trustees. Rep)rt 2to3 Examiners, Report Financial Statement Balance Sheet Notes to the Financial Statement 7t09 BrandoE] Accountancy Limited - Registered tn England & Wale$- Company No. 4639953 KINGS HEATH NA TIONAL .SPIRITIIALIST C.HIIRCH Legal and Administrative Information for the Year Ended 31st December 2023 Trustees: Christopher Shelton - Chair Ivan Walton- Vice Chair Donna Durose - Treasurer Barry Walker Michelle Murphy Elizabeth Welham-Daly Raynor Stacy Denise Cutting Julia Ryder - resigned Debbie O'Loug,hlin- resigned Melaine Audley- resigned Aliya Khan - resigtrned Church Address: 5 Springfteld Road Kings Heath Bimiingham B14 7DT Bankers: Melro Bank plc One Souihampton Row London WCIB SHA SNUTrust Burton End Lodge Stansted Hall Stansted Essex CM24 8UD Independent Examiners: Brandon Accountancy Suite 2 The Koco Building The Arches SFX)n End Coventry CV13JQ page I KINC.S HF.ATH NATIONAL SPIRITIIAI.IST C.HiIRCH Trustees Report for the Ye8r Ended 31st Deeember 2023 The Trustees present their annua] report along with the finan¢ia] statement5 of the charity for the year end¢d 31st Dccember 2023. Thc Trusiccs have adopt¢d the provision of the Statement of Recommended Practice {SORP) 'A￿oullting and Reporting by Charities. issued in March 2005 in preparing thc atmua] report and financia] statements. The ftnancial statements hai'e a]so been prepared in accoidance with the accountinb policies sel oul on page 7 and Comply with the chatities conslttution which was adoplcd on I sl Augusi 2014 and applicable accountin&J standards. Kings H¢ath Nattonal Spirirnalist Church was registered as a charity OD I Ith August 2015 undcr number 116.3086. The constitution for the chwity was adopted on I st August 2014, Previously the charity was affiliated to The Spiritualist Nation Union using their charity number. Constitution and objects Thc objects of the charity. gre'.- ie adV￿]Lement ur Ihe r¢ligion and r¥ligi(Fus philosophy ofspRriiuali8m on tlie basis of the Seven Principles,. holding of religious sernryces for public worship,. training of all in the principles of the religjion, relibiious philosophy and science of Spiritualism,. charitable objects as may be de¢idcd upon from tiine to time by Special Resolution of the Full Membeis on General Meeting. No object shall be inclyded which is inconsistent with the status of the Church as a religious charity. Achievements and Perfornjance The statement of financial activities for the y&2r is set out on page 5 of the financial statements. All assets have now been transferred to the cliarity. In summary, the incoining resources for the year alliounled to £25.630 (2022 £16.288) wiiii tlie iiiajor portioiis coiiiiiig froni colle¢tioi)s. The expenditure was £.25,750 (2022 - £13.296), with the main expense being for church running costs. Risk mgnagement The trustees conducts its own review of Inajor risks to which the ¢harity is exposed, these procedures are periodica]ly reviewed to ￿SUre that they slill meet the needs of the charity and are as follows.. an anntsal rei'iew. of the risks whicli the charity may face; the etstablishtnenl of systems and procedures to mitigate those risks identified. the imple]n¢ntah'on of procedures designed to iTJinimi8e any ￿te￿￿'&I impact on the charity should any of the risks materialise. Trnsttts responsibilities in relation to the financial st*lement The accounting standards applicable in England and Wajes requires the trustees to prepare fllwicial slalements for the year which shows a true and fair view of the charity fiiiancial activities durin¥ the year and lo its finan¢ial position at the end of the year. In preparii?g the financial state1￿ell( the trustees should follow best practice and.. select suitablc accounting policies and then dpply consistently. Inake judynent and estimates that aTe reasonable and prudent" state whether applicable Accouniing standards hav¢ been followed subjcct to any inaterial departures disclosed and explained in the financial statements,. prepare th¢ flliancial statement OFt ihe going concffii basis unless it is inappropriate to presumc tliat the Project ivill continue in operation. pag¢ 2 KIJGS HEATH SPIRITIIALIST C.HIIRCH Trustees report for the Year Lnded 31 st Deeember 2023 (Continued) The trustees are responsible for keeping accounting records which disclose with Yeasonable accuracy the financial position of the charity and which enable them lo ensure that the financial staten)eiits coinply with applicable accounting standards. The truste¢s are also responsible for safeg)uarding th¢ assets of the charEty and hence for takinby Teasonable steps for the prevention and detection of fraud and other ]￿egularitieS. Reserve Policy The trustees have Teviewed the reserves of the cliaril}'. This levie￿. encompassed the nature of the incom¢ and cxpeiiditur¢ Strcams, the needs to mat¢h variable income with fixed ¢ommitsnents and the natwe of the reserves. Independent E%Aminer Btandon Accountancy have expressed their willingn¢ss to continue as examiners and a resolution for their re-appointment will be proposed at the forthcomin8 annual general mecting. Approved by the Truste¢s and signed on Its behalf. Position page 3 Suite 2, The Ko¢o Building The Arches, Spon End c.oventry CVI 3JQ Telephone: 024 76 674333 Email.. jbrAndoTr28@aol.com KINGS HEATH NATIONAL SPIRII'IIALIST CHIIRCII Financial Statement for the Year Ended 31st December 2023 Regist¢r¢d Charity No. 1163086 C.ONTENTS PAC.E LebFal and Adminislralive Trustees. Report 2to3 Examiners, R¢port Financial Statement Balance Sheet Notes to the Financial Statement 7t09 Brandon Accountancy Limiied- Re￿stered in England & Wales- Company No. 4639953 KINC.S HEA TH NA TIONAL SPJRITIIALIST CHURCH Legal and Administrative Information for the Year Ended 31st Deeember 2023 Trustees: Christopher Shelton - Chair Evan Walton - Vice Chair Donna Durose - Treasurer Barry Walker Michelle Murphy Elizabeth Welham-Daly Raynor Stacy Denise Culling Julia Ryder- resigned Debbi¢ O'Loughlin- resigned Melaine Audley- resigned Aliya Khan - resibmed Church Addres$: 5 Springfield Road Kings Heath Bimiingham B147DT Battkers: Metro Bank plc One Southampton Roiv London WCIB SHA SNUTrust Burton End Lodge Siansled Hall Stansted Ess¢x CM24 8UD Independent Examiners: Brandon Accountancy Suite 2 The Koco Building The Arches Spon End Coventry CVI 3JQ pagFe I KINCS HEATH NATIONAL SPIRrriiAI,IST C.HliRC.H Trustees Report for the Year Ended 31st December 2023 The Trustees present their annual report along with thc financial statements of the charity for the yeat ended 31st Dx¢inb¢r 2023. Tlie Truste¢s have adopted the provision of the Statetn¢nt of Recoinmended Practice (SORP) 'Accountin8 and Reporting by Charities, issued in March 2005 in prepwing the at￿Ual report dnd fiiian¢ia] statements. Th¢ financial statements have also been prepared in accordance with the accounting policics set out on page 7 and comply with the Charities constitution which was adopted on 1st August 2014 attd applicable aecountinbtr standards. Ktngs Heath Nats'onal Spiritualist Church was rcbTlStered as a charity on I Ith August 2015 under number 1163086. The constitution for the charity was adoptcd on 1st August 2014. Pr¢i'iously Ihe charity was affiliated to The Spiritua]ist Nation Union using their charity number. Constitytion and objects The objects of the charity ar¢'.- the ddvaJ)Lemenl of th¢ rrligion and religious philosophy of Spirilualism on tlie basis of the Seven Prin¥iples.' holding of reli8ious scrvices for public worship. training of all in the principles of the religion. rcligious philosophy and sci¢n¢e of Spirilualism" haritsble obJects as may bc decided upon from tiine to tiTne by Special Resolution of the Full Menibers on General Meeting. No obj¢cl shall be included wliich is inconsistent with the status of the Church as a religious charity. Achievements and Perforniance The statement of fillancia] activities foT the year is set out on pagc 5 of the financial statements. All assets have now been transfelred to the Charity. lil summary. the incoming resources for the year att)ounted lo £25,630 (2022 £16,288) with the inajor portioiis COinin¥ fTOlI) collettlolls. The expenditure was £,25,750 (2022 - £13,296). with th¢ main expense beingF for church runntng costs. Risk management The trustees cottdu¢ts ils own review of major Tisks to which the charity is exposed, thes¢ procedures are periodicajly reviewed io ensure th￿ thcy still meet th¢ needs of the charity and are as follows.. an annual rev&ew of the risks which the cliarity may face- the establishmcnt of systems and procedures io Enitigate those risks identifi¢d' the implementation of proccdures designed to iniiiilnise any poteiitial impact on the charity should any of the risks materiM]ise. Trustees responsibilities in relation to the finantial $t8¢ement The accowitin&T standards applicable in F.ngland and Wales requires Ihe trustees to prepare financial staiements for the year wliicli shows a true and fair view of the charity financial activities diiring the yeaT and to ils financial position at the end of the year. In preparing die fllian¢ia] stalemthiL the trustees should follow best practice and.. selcct suitable 8¢cuunting policies and then apply consistentlv. Inake judgjnent and estiinales that are reasonable and prud¢nÈ' state whether app]i￿bEe accounting standards have been followed subject to any materia] departurcs disclosed and explgined in the financial statements; prepare the financial statement on the gJoin8 concern bAsis unless it is inappropriate lo presume that the projcci will continue in operalion. page 2 KINC.S HF.ATH SPIRrriiALI.8T CHIIRCH Trustees report for the Year Ended 31st Deeember 2023 (Continued) The trustees are responsible for keeping accounting records which disclose with reasonable accura the financial position of the charity and which enablc them to ¢nsuic that the financial statements comply with applicable a¢¢ounting standards. The tTUStees are also responsible for saf¢guarding the assets of the Ch￿lty and hence for taking reasonable steps for the prevention and d¢lection of fraud and other ]￿egUlarIties. Reserve Poliey The trustees have revi¢w¢d the reserves of the charili,. This re￿ieW encompassed the nalure of the income and expendithre streains, the needs to match variable incoine with fixed commi(ments and the nature of the reserves. Independent Examiner Brandon A￿Ount¥￿cY hai'¢ expressed their willingness to conts.nue as examiners and a iesolutton for their re-appointtnent will be proposed at the forthcoming annual general m¢eting. Approved by the Trusle¢s and signed on its behalf.. Posilion page 3 KJNCS HEATH NATIONAI. SPIRITIIALIST C.HIJRCH Independent Examiners, report to the Trustees of Kings Health National Spiritualist Church in respect of the year ended 31st Deeember 2023 I report on the ￿coUnt for the year ended 3 1st December ?023 set on pages 5 to 9. Respective responsibilities of trustees aod examiner The ¢harity's trustees are responsible for the preparatioTJ of ac¢ounts. and consider that art audit is not required for the year under Section 144 (2) of tlie Charities Act 2011 and that an independent examination is requÈred. Ha%ing ¢hcckcd that thc charity is cli¥iblc for and ind¢pendcnt cxamination, it is my responsibility to.. examine thc accounts under Section 145 of the Charities Act ?01 I,. to follow the proc¢durcs laid down in the General Direction giiven by the ChaJity Coinmission under Section 145 (5)Ib) of the c.harities Act 2011. to stal¢ wheth¢r any parti¢ul&r matters have come to my attention. Basis on the independent examiners, report My ¢xamination was Carried out in ac¢otdance with the general Diicction wv¢n by the cliari￿. Coinmission. An examination includes a review of the ac¢ounlinb' records kept by the charity and a mpa]ison of the accounts presented with those records. It a]so iT]cludes consideration of any unusual items or disclosures in the accoiints, and seeking explanations from you as trustees conceniingj any such matters. Thc procedures undertaken do not prowide all the e￿.idence that would be reqllired in an AudiL and consequently no opinion is ￿Ve]1 as to whether the aLcounts present a 'true 2nd fair. ￿l¢w. The report is liinited to those matters set out in the sthtements below. Independent examiner's statemeot In Co[￿ectiOn wfftth my examination. no matter has come to Iny attention {oth¢r than tllat disclosed below).. (l) which gives me reasonable cause to believe that in any rcspccL the requir¢ments.' to keep accounting> records in accordan¢¢ with Section 130 of tlie Charities Act; to prepare a￿Ount5 which accord with the accountingF records Imd colliply with the accounting requirements of the relevant c.harities Act have not be¢n met.. or (21 to which. in my op accounts to bc reached, attention should be drawn in order to enable a proper understandin8 of th¢ J Brandon Bra]Idon Accountancy Limited Suite 2, The Koco Building The Arcl)e& Spon End CoventTI' CV13JQ 20th Febrnary 2023 pagie 4 KINGS HEATH NATIONAL SPIRITUALIST CHURCH Financial Statement for the Year Ended 31st December 2023 Unrestricted Restricted Funds Funds 2023 2022 Income & Expenditure Notos Incoming Resources: Church Collections Members Fees Refreshments Donations. Bequests and Grfts Shop Sales Healing Collections Private Sittings Circles Yoga Church Raffleg Special Events Magic Money Machine Bank interest Other Income 6.541 670 773 885 1,141 377 1,095 3,381 1.227 770 3,624 3,907 327 913 6,541 670 773 885 1,141 377 1.095 3.381 1,227 770 3.624 3,907 327 913 6,774 660 463 304 713 246 731 334 1.421 443 968 2,799 169 264 Total Incoming Resources 25,630 25,630 16,288 Resources Expended: Direct Expenditure 15.825 15,825 10,388 Management and Administrator 9,925 9,925 2,908 Advertising Total Resources Expended 25,750 25,750 13,296 Net Movement in Funds 1-121) (_1211 2,993 Fund balance broughtforward 62,836 62,836 59,844 Fund balance carrled forward 62,716 62,716 62.836 The notes on pages 7 and 9 fom part of the financial slalement page 5 KINGS HEATH NATIONAL SPIRITUALIST CHURCH Balance Sheet for the Year Ended 31$t December 2023 2023 2022 Notes Fixed Assets F￿ehOld Land Propety Improvement Fixtures. Fittings & Equipment 1,900 28,001 1,900 28,001 29,901 Current A$sots Debtors Sales Stock S N U Investment Account S N U Deposit Account HSBC Current Account Metro Current Account Cash In Hand 29,901 24,213 253 23,889 251 3,637 5,559 8.716 33 33,214 33.335 Current Liabillties Creditors 400 400 32,814 32.935 Net Assets 62.716 62,836 Represented by". Restri¢ted Funds= Unrestricted Funds: Freehold Land Propety Improvement Capital lo be Depreciated General Purposes 1,900 28,001 1,900 28,001 32,814 62.716 32.935 62,836 62,716 62.836 The financial statements have been prepared Ltnder the historical cost convention. and follow the recommendations in Accounting and Reporting by Charities .' Statement of Recommended Practice issued in March 2005. Approved by the committee and signed on its behalf.. I l..}..l.............-. 0 9L41LI_ Print Name........... I,Z£CiOth J Position Ttie notes on pages 7 and 9 fom) part of the financial statement page 6 KINGS HEATH NATIONAL SPIRITUALIST CHURCH Notes to the Financial Statement for the Year Ended 31st December 2023 Note 1 Accounting Policies (a) The financial slalemenls have been prepared in accordance wth the Statement of Recommended Practice ISORP} 'Accounting and Reporting by Charities. published in March 2005 and other applicable accounting standards. (b) Voluntary income is received by way of donations and gifts and is included in full in the Slatemenl of Financial Activities when receivable. The value of services provided by volunteers has not been incjuded. Ic) Incoming resources from investments 1$ included when receivable. {d) Resources expended are ￿cOgnised in the period in which they are incurred. Resources expended includè anribuiable VAT which cannot be recovered. (e) Depreciation is provided al rates calculated lo write off the cost of each asset over its expected useful life, which is estimated at 4 years for equipment l¢amera's}. {fj Freehold Land al cost 13th September 1969. Ig) Restricted funds are to be used for specific purposes as laid down by the donor. Expendrlure which meets Ihese criteria is charges to the fund, together with fair allocation of management and support cost. (h) Unrestricted funds are donation and other incoming resources receivable or generated for the objects of the church without further specified purpose and are available 8S general funds. As a charity, Kings Heath National Spi¥ilualist Church is exempt from Corporalron Tax in the income and gains falling within Section 505 of the Taxation and Chargeable Gains Act 1992 to the extent that these are applied to ils charitable objects. page 7 Suiie 2, The Koto Building The Arches. Sp(>ii End Coventrv c.vl 3JQ Telephone.. 024 76 074333 Emttil: jbrAndon28(&aol.¢o KINGS HEATH NATIOIIAL SPIRITIJALIST CHITRCH Financial Statement for the Year Ended 31st December 2023 Regyistered Charity No. 1163086 C.ONTENTS PACE Legal and Adrninislrative Trustees, Report 2103 Examiners, Report Financial Statement F3alance Sheet Notes to the Financial Statement 7t09 Biandon Acc012niattcy Limited- Regi51ered in Ensyland & Wales- Company No 4639953 KINGS HF.ATH NATIONAL SPIRITIIAI.IST C.HIIRC.H Trustees Report for the Year Ended 31st December 2023 The Trustees prescnt their annua] report aIong with the financTal statements of the charity for the year ended 31st December 2023. Th¢ Trust¢¢s have adopted the provision of the Statement of Recoinmcnded Practice (SORP) 'Accounting and Reporting by Chariiies, issued in March 2005 in preparing the annual report and financial statements. The financial statements hai'e also been prepared accordance w'ith the a¢wuntiiib policies sel out on page 7 and comply with the charities consti￿tIOn which was adoptcd on I st August 2014 and applicable accounting stsndards. Kings Heath Natsonal Spiiitualisl Church was registered as a charity on I lth August 2015 under nwnbcr 1163086. The constitution for tl)c charity was adopted on I st AugFust 2014. Pr¢iriously the charity was affiliaicd to Thc Spiritu￿]$£ Nation Unton using their charity number. Constitution and obje¢ts The objects of the charity are'.- Ihe advwiLeiii¢nt uf Ili¢ rcligion and religious philosopliy ofspllltualism on tlie basis ofthe Seven Priiiciples; holding of religious setvices for public worship; Irdining of all in the principles of the reli¥iion, religious philosophy and science of Spiritualism,. ¢hatitabl¢ objeas as may be decided upon from tiine to timc by Special Resolution of the Full Members on General Mceting. No object sha]I be in¢luded which is inconsistent w'ith the status of the Church a5 a religious charity. Achievements and Performance The statement of financi￿ activtties for the yedr is set out on pag¢ 5 of the financial statements. All assets have now becn transferred to the charity. Iii swnmary, the incoming resoui'ces for the year abiouiited to £25.630 (2022 £16,288) with tlie majoi portÈoi)s ¢oiiuiig froin collections. The ¢xpenditure was £,25,750 (2022 - £13.296), with the main expense beinb, for ¢hurch runming costs. Risk management The trustees conducts its own T¢￿1eW of major risks to which the charity is exposed, these pro¢eduT¢s are periodically reviewed to ensure that they still Ineel the needs of the charity and are as follows.. an annual rei'iew of the risks which the cliarity ma}, face. the establishment of systems and procedures to mitigate diose risks identified,. the impleillentation of procedures designed to InTnimise any polentiat impa¢l on the charity should any of the risks malerialis¢_ Trnstees responsibilities in relation to the fin8n¢i#l Statement Tlie accounting standards appli¢able in England and Wates requiies the trustees to prepare finallciaI statements for Ihe year which shows a true and fair view ol- the charity fiiiancial activilies during? the yew. and to its financial position at the end of the year. Izt preparing the fmancia] staleinenL the trustees should follow b¢sÉ practice and.. select Suitable accounting policies and then apply consistenily., Inake judbment and estimates that are reasonabl¢ and prudent.. statc whether applicable accounting standards have been followed subject to any Inalerial departures disclosed and c.xplained in the financial slatemenis" prepare the finaticial statemeilt on the gyoing concern basis unless it is inappropriate to presume that thc project will continue in operation. page 2 KINC.S HF.ATH SPIRITIIALIST CHIIRCH Trustees report for tbe Year Ended 31 st December 2023 (Continued) The tThslees are responsible for keeping accounting records which disclose with reasonable accuracy ttie financia] Position of the charity and which enablc them to ensure that the financia] statements coinply with applicable accounfj'ng st￿Idards. The trnstees are also responsible for safeguarding the assets of the Charity and hcnce for taking reasonablc steps for tlie prevention and det¢Ction of fraud and other irregularities. Reserve Policy The trustees have reviewed the reserves of the eharity. This rcvt¢w encompassed the nature of the income and expcnditure Stream& the needs to mat¢h variable incoine with fixcd Commithienls and the nature of the reserves. Independent Examiner Brandon Accountancy have expressed their willingness to coiittnue as exaniiners and a resolution for their re-appointment will be proposed at th¢ forthcomingF aThnU￿ genetal meeting. Approved by the Trustees and signed on its behalf.. Print Nam¢... Position page 3 KING8 HEATH NATlnNAI, SPtRITIJALIST CHIIRCH ndependent Examiners, report to the Trustee5 of Kings Health National Spiritualist Church in respect of the yegr ended 31st December 2023 l Fepon on the account for th¢ year ended 3 Isl December 20?3 set on pa8¢s 5 to 9. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparatson of account5. and consider that an audit is not required for the year under Section 144 {2) of the Chkritt¢s Act 2011 and that an Endep￿Ident examination is required. HaN'ii)g ch¢¢kcd that the charity is eliglble for and independ¢nl exaMIn￿10n, it ts my r¢sponsibility to.. examinc the accounts under Section 145 of the Charities Act ?01 l.. to follow the procedures laid down in tlie General Direction gI￿ett by the Charity Commission undcr S¢¢tiott 14515)(bl of the Charities Act 2011. io state whether any particular Inatters haTre come to my attention. Basis on the independent examiners. report My examination w&s caryied out in a¢¢ordanc¢ with the general Dire¢tt'on given by the Charity Cointnission. An examination includes a review of the accounting recoi'ds kept by the charity and a comparison of the a￿OuntS prescnted with those records. It also includes consideration of any unusual items or disclosures in the accouiits, and s¢eking explanations from you as trustees Concerningi any su¢h matters. The procedures und¢rtdken do not provide all thc evidence that would be required in an audiL and consequeiitly no opinion is ￿ve1) as to *"liethei' the aceounts present a Irue and fair, Niew. The report is liiniled to those matters sel oul in the statements below. Independent examiner's Statement In conncctson with my examination, no matter has come to iny attention {other than that disclosed below).. (l ) which gives me reasonablc cause to believe that in any respect. the requirements.. to keep accouiitiiigF records in accordance with Section 130 of the Charities Act. to prepare accounts which accord with the accountinbT records and winply with the accounting r¢quirem¢nts of the Tel¢vanl Charities Act have not bccn m¢t' an(L or (2) to ivhich. in my opthiwL attention should be drawi in order to enable a proper understandin8 of the accounts lo be reached. J Brandon Brandon Accountancy Limit¢d Suite 2, The Koco Biiilding The Arclies. Spoi) End Coventy CVI 3JQ 20th February 2023 page 4 KINGS HEATH NATIONAL SPIRITUALIST CHURCH Financlal Statement forthe Year Ended 31st December 2023 Unrestricted Restricted Funds Funds Income & Expendlture 2023 Notes 2022 Incoming Resources.. Church Collections Members Fees Refreshment$ Donations, Bequests and Gifts Shop Saleg Healing Collections Private sitts.ngs Circles Yoga Church Raffles Special Events Magic Money Machine Bank inleregt Other Income 6,541 670 773 885 1,141 377 1.095 3,381 1.227 770 3.624 3.907 327 913 6,541 670 773 885 1,141 377 1,095 3,381 1,227 770 3,624 3,907 327 913 6,774 660 463 304 713 246 731 334 1,421 443 968 2,799 169 264 Total Incoming Resourcès 25,630 25,630 16,288 ReSoU￿eS Expended: Direct Expenditure 15,825 15,825 10,388 Management and Administrator 9,925 9,925 2,908 Advert4sing Total Resources Expended 25.750 25,750 13,296 Net Movement in Funds (-121) (_121) 2,993 Fund balance broughtforward 62,836 62,836 59,844 Fund balance carried fornard 62,716 62.716 62,836 The notes on pages 7 and 9 form part of the financial slalement page 5 KINGS HEATH NATIONAL SPIRITUALIST CHURCH Balance Sheet for the Year Endod 31$t Decernber 2023 2023 2022 Notes Fixed Assets Freehold Land Propety Improvement Fixtures, Fittings & Equipment 1,900 28,001 1,￿0 28.001 Current Assets Debtors Sales Stock S N U Investment Account S N U Deposit Account HSBC Current Account Metro Cuffent Account Cash In Hand 29,901 29,901 24,213 253 23,889 251 3.637 5,559 8,716 33 33,214 Current Liabilities Creditors 33,335 400 400 32,814 32,935 Net Assets 62,716 62.836 Represented by.. Restrlcted Funds: Unrestricted Funds: Freehold Land Propety Improvement Capital to be Depreciated General Purposes 1,9(10 28,001 1,900 28,001 32,814 32,935 62,836 62.716 62,836 The financial statements have been prepared under the historical cost convention, and follow the recommendations in Accounting and Reporting by Charities .' Slalemenl of Recommended Practice issued in March 2005. Approved by the committee and signed on its behalf.. Signed C 9k4