REGISTERED CHARITY NUIIBER: 1163086
KINGS HEATH NATIONAL SPIRtTUALlST CHURCH
REPORT OF THE TRUSTEES AND
FINANCLiL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Clive Shedd & Co
Chartered Accountants
232 Sladepool Farn) Road
Birmingham
B145EE

KINGS HEATH NATIONAL SPIRITUALIST CHURCH
CONTEYTS OF THE FlIN￿NCIAL STATEI¥IENTS
FOR THL YEAR E.NDED 31 DECEf*lBER 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Actiiryties
Balance Sheet
Notes to the Finanel&l Statements
Detailed Statement of Financial Actiiryties
12

KINGS HEATH NATIONAL SPJRJTUALIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR EJDED 31 DECEIMBER 2024
The tsusiees present their repon with the flnancial sthtements of the th￿lty for the year ended 31 December 2024. The
trubiees have adopted the provisions of Accounting and Reporting by CE￿Ities.. Staiem¢ni of Recornmended Practice
applicable to chariries prepating their accounts in accordance with the Financial Reponing Standard applicable in the
UK and Republic of Ireland (FRS 102) (effective l January 2019).
OWECTtVES ATriD ACTIVITIES
Objectives and aims
The Charity's objects, Set out in its governing documetji. are:
li) to advance the religion and the religious philosophy of Spiriwalism on the basis of the seven principles of SNU
Spiritualism:
lill holding of religious setvices forpublic worship.,
{iii) training of all in the principles of the religion. religious philosophy and science of Spiritualism.
Charirable objects as may be decided upon from time io time by Special Resolution of the Full Membe]5 on General
Meeiing. No tsbject shall be included which is incoijsistent with the status of the Church as a religious ¢h2rity.
Public benefit
In Canying out irs activities during the year, the Trustee5 have had due regard to the Ckniry Commission's guidance on
public benefit.
Spiriwalist healing and weekly Church services are open to all. Our Church provides comfort to all those who have
been bereaved and Suppons the well-being of individuals.
FINANCIAL RE￿]Ew
Financial position
The details of the financial actSVities are shown on the attached Ststement of Financial Activities and Balance Sheet.
Income for the year amounted to £23.39112023 restated.. L?5,850}. a reduction of 9.50/0.
During the year ended 31 December 2024 the largest single source of inC0￿e was derived frorn Tiadsng Activities wkn"¢h
raised £10,156 12023 restated.. £6,762}. In the preceding year th¢ largesr single source of income w05 Donations (2024..
£7,982- 2023 rests1￿.. £12.702).
Experlditure for th¢ year amounted to £?2,492120?3 restated.. £?5.7701, a reduction of 12.72Q/o.
During the year ended 31 December 2024 expenditure on Chan'thble Activities made up 59.84/0 12023 resthied..
57.920/0) of the expenditure for the year.
The Charity's nei income for the year ended 31 December 2024 was £89912023 restated.. £80).
Prinelpal fundillg source$
The principal funding sources for the Charity donations and legacies from both the ¢ongregaiion and inembers of the
public and ittcome generated by trdding acriviiies.
lllvestment policv and objectives
The Charity holds investtntnrs with The Spiritualists, NatiL¥na] Union Trust. a registered charity and a company that is
limited by guarantee.
Reserves policy
Generdl funds of £63,81512023 resiated.. £62,916) are held.
The Charity does not hold any designaied or restri¢ted funds. all funds are considered io be general fvnds and they are
considered by the Trustees to be .%uffJcieni 10 wpport the running costs of the Charity, including the maintenance of irs
assets.. in the event of any major disNptioii to its. inctsme streams.
Page I

KINGS HEATH INATIONAL SPIRITUALIST CHURCH
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER2024
STRUCTUR[ GOVERYL ANCE ￿￿D IWAGEMENT
Governing document
The charity ts controlled by its governing document, a deed of ttusi and consriwies an UDincoEporated charity.
Charity eonstitution
The constitttiion wa5 adopted on I tkcember 2017.
Risk management
Th¢ irnsit¢s have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate
¢onrrols are in place io provide reasonable assurawe agai￿￿1 fraud and error.
REFERETr4CE AND ADIllINISTIUTtVE DETAILS
Registered Charity number
1163086
Principal addre5$
5 Springfield Road
Kings Heath
Binningham
B147DT
Trustees
ChTisÈopher Shelton Chair
Julie Elizabeth Shaw (appointed 24.3.241
Donna Durose Treasurer
Barry Martln Walker
Ivan Walton Vice Chair
Elizabeth Welham-Daly
Michelle Mwphy (resigned 24.3.241
Raynor Stacy (resigned 24.3.24}
Denise Cutting lappoinled 24.3.24}
Julie Ryder {apFoinied 24.3.241
Debbie O'Loughlin (appointed 24.3.241
Melaine Audley (appointed ?4.3.24)
Aliya Khan {appoinied 24.3.241
Independent Examiner
Clive Shedd FCA
Clive Shedd & Co
Chanered Accountsnts
232 Sladewol FamTr Road
Bimiingha]n
B14 SEE
Approvedby orderof theboard ofirnsM on....................
. and signed OTJ its behalf by..
elton Tn￿tee
Page 2

INDEPENDENT EXAMI.NER'S REPORT TO THE TRUSTEES OF
KINGS HEATH F4ATIOT4AL SPIRITUALIST CHURCH
Independent examiner's report to the trusiees of Kings Heath National Spiritualist Church
I repon to the chanty trustees on my exatnination of the accounts of K￿gS Heath National Spiritualist Church (the Trust)
for the year ended 31 Decetnber 2024.
Respon5Trbilities 8Dd b851$ of report
As the charity t]uS￿$ of the Trust you are ￿SpOnsIble for the preparaiion of the accounts in accordance with the
requirements of the Chan'ties Act 2011 {'the A¢V}.
I report in respect of my examination of the Twst's accounts Carried out under Section 145 of the Act and in carrying out
my examination I have followed all applicable Directions given by the Charity Commission under S¢¢tion 145151(b} of
the ACL
Indepenifent examiner's statement
I have completed my exami1￿110￿. l ¢onfJrni that no material matters have come to ]ny attention in eonnection with the
examination giving me cause io believe thai in any maierial respect..
accounting records were not kept in respect of the Tn]st as required by Section 130 of the Act: or
the accounts do not accord with ihose records,. or
the accounts do not Comply with the appli¢able requtremenLs concerning the forni and content of accounts set out
in the Charities (Accounts and Reports'l Regulalions 2008 other than any requiremeni that the accounts give a
and fair view which is not a matter considered as part of an independent examination.
I have nts concerns and have ¢ome acro8s no other matters in connection with the examination to which attentic>n should
be drawn in this report in order to enable a proper Lujdersianding of the accounts to be reached.
Cliv¢ Shedd FCA
Clive Shedd & Co
Chartered Accountants
232 Sladewol Fom] Road
Bim)ingham
B145EE
Da￿..
Page 3

KINGS HEATH NATIOYAL SPIRITUALIST CHURCH
STATEMENT OF FIN￿)cIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECE.%qBER 2024
2024
Unrestricted
fLU)d
2023
Total
funds
as restared
No*s
LYCOME AND ENDOWMEPITS FROM
Donations and legacies
7.982
12,702
Chariixble attiTrities
Charitable actlvllies tn fvrtheran¢e of the objects
as set out in the Church's constirution.
4,643
5,146
Other trading actiNiiies
Investment income
Other income
10,156
610
6,762
327
913
Total
23,391
25.850
EXPENDITURE ON
Raising funds
Other rrading a¢iiviiies
2.293
898
2.293
898
Charitable aCti￿ltIeS
Charitable activities in furtherance of the objects
a5 sei out in the Church's constiiurion.
13,460
14,927
Other
6,739
9.945
Total
22.492
25,770
Tr4ET INCOME
899
80
RECONCILIATION OF FUNDS
Total funds brought forward
Aq prelllollsly reponed
Pr2or year adjusttnent
62,716
200
62.836
As restated
62.916
62.836
TOTAL F￿aDs CARRIED FORWARD
63,815
6?,916
The notes forni part of these financial ststements
Page 4

KINGS HEATH NATIONAL SPIRITUALIST CHURCH
BALLNCE SHEET
31 DECEMBLR2024
2024
unrestrlc￿d
fund
2023
Tothl
FJnds
as restated
Note5
FIXED ASSETS
Tangible assets
29,901
29,901
CURRETr4T ASSETS
Stocks
Cash at bank and in hand
10
541
35,182
33,435
35,723
33,435
CREDITORS
Amounts falling due withuj one year
11,809)
(420)
NET CURRENT ASSETS
33,914
33,015
TOTAL ASSETS LESS CURRENT
LIABILITIES
63,815
62.916
NET ASSETS
63,815
62.916
FUNDS
Unrestricted fimds
12
63,815
62.916
TOTAL FUNDS
63,815
62,916
The financial statements
were
approved by the Board of Truste¢s aTLd authorised for issue
. ond were signed on its behalf by..
Chrisiopher Shelton - Tn￿lee
The notes fomi part of these fjnancial statements
Page 5

KINGS HEATH NATIONAL SPIIUTUALIST CHbliCH
NOTES TO THE FLNiANCL4L STATEMENTS
FOR THE YEAR ENDED 31 DECE.MBER 2024
ACCOUryTtNG POLICIES
Basis of preparing ihe finaDci&I 5¢atement5
The fjnancial staten)enlS ol. the ¢hari(y, which is a public benefit entiry under FRS 102, have been prepared in
accordance with the ChaTities SORP IFRS 102} 'Accounting and Reporting by Charities.. Sraiement of
Recommended Prdctice applicable to charities preparing their accounts. in a¢cordance with the Financial
Reporting Stslljdard applicable in the UK and Republic of Ireland IFRS 10?) {effective l January 20191,,
Financial Reporting Standard 102 'The Fin3ncial Reporting Standard applicable in the UK and Republic of
Ireland, and the Charities Act 2011. The fll)an¢ial sthternents have been prepared under the hisiorical cost
convention.
The financial siatements were prepared in accordan¢¢ with applicable Charity law in the jurisdiction of
registration. The charity's fijnctional and presentation currency ts the WLUMI 5ter]u￿. rounded to the nearest £.
Going concer
There are no nvdterial uncertainti&% about the cFwity's ability to continue as a goin8 concem.
Significant judgements alld estimates
In preparing these fuian¢ial Sthlements. the charity's managemeni make judgements, estimates and assumptions
that affect the amoLmts reponed for as%ets a[￿ liabililies ai ihe balance sheet date and the amounts Teported in the
statement of f￿￿￿claI activities for the reponing period under revsew.
The natttre of estiMa￿S means that the actual outcome could differ and the charity's management consider there
are no estitnate5 or assumptions that have a significant risk of causing a material adju8(ment to the amounts
reported for assets and liabilities within the nexi financial year.
Financial reportithg 5talld#rd 102- redueed disc105ure exemptions
The charity has advantsge of the following disclosure exemption in prepating these fmancial S￿tements, as
perniitted by FRS 102'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland.:
the requirements of Section 7 Statement of Cash Flows.
Income
All income is re¢ognised in the Statement of Financial Activitie5 once the chariry h&s entitlemeni io the fillJd5. it
is probable that the income will be received and the amoLU)I can be measured reliably.
Expendityr¢
Liabilities are recognised expenditure as soon as there is a legal or consbuctive obligation commilling the
charity lo that expenditure, li is probable that a transfer of economic benefils will be required in settlement and
the amouni of th¢ obligation can be measured reliably. Expenditure is accounted for on an accnlals basis and has
been classified under headings that a¥giegate all cosi related io the caiegory. costs cannot be directly
attributed to particular headings they have been allocated 10 activities on a basis consistent with the use of
resources.
Tatlgible r￿ed Assets
Depreciaiion iq provided ai the following annual rates in order to wyiie off each asset over its estimated useful
life.
Freehold land
Property
Fixtures and fittings
not provided
not provided
25 10 on cost
The residual value of the company's freehold land and p]Dperty is at least eoual to its book value. Consequently
a depre¢iatlOD chargt is consi(kred to be immaitrial.
Tangible fLxed agsets ate initially recorded al cost.
Page 6
continued...

KINGS HEATH NATIONAL SPIRITUALIST CHURCH
k'OTES TO THE FINANCIAL STATEMENTS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOLry4TING POLICIES- tolltinued
Stocks
Stock% are valued ar the lower of cost and net realisable value, afier making due allowance for obsolete and Slow
moving iiems.
Taxation
The charity is exempt fiDm on its ¢l￿ritable activities.
Fund aeeountinE
Unrestricted fiJn(& can be used in accordance wilh the charirable objecuves at the discretion of the trustee5.
Restricted funds. Can only be used for particular restricted purp05e5 within the objects. of the charity. Restrictions
arise when specified by the donor or when funi& raised for parti¢ular restricted puTrose5.
Financial Instruments
Basic financial assds and liabiliiies are iniiially recognised ai transaction price and are subsequently me&sured at
amortised cost.
DONATIONS AI4D LEGACIES
2024
2023
as restated
Church collections
Donations, bequests and gifts
5,759
2.223
6,541
6,161
7.982
12.702
OTHER TRADING ACTIVITIES
2024
20?3
as re8iated
Shop sales
Church raffles
Yoga
Special evet]ts
3,422
742
1,190
4,802
1,141
770
1,227
3,624
10,156
6,762
INTrTSTMENT INCOME
2024
2023
as restated
Bank interest weived
610
327
Page 7
Continued...

KINGS HEATH T4ATIONAL SPIRITUALIST CHURCH
OTES TO THE FINLNCIAL STATEMESTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024
TRUSTEES, REMUNEIL4TION AND BEryL EFITS
There were no trustees, re￿L￿tratiOn or other benefits for the yew ended 31 December 2024 nor for the year
ended 31 De¢emb¢r 2023.
Trustee5' expen5e5
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the year etKied
31 December 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
as restated
INCOME AND ENDO￿￿EliTS FROM
Donauons and legacies
12.702
Charitable acti￿tieS
Charithble activilies in fvrtherance of the
objects. as Set out in the Church's con5tituiion.
5,146
Othertrading acrivities
Investment income
Other income
6.762
327
913
Total
25,850
EXPENDITURE ON
Raising funds
Other trdding activities
898
898
Charitable aCti￿tieS
Charitable aciivitie% in fitherance of the
objects as sei out in the Church's conslilulion.
14.927
Other
9,945
Total
25.770
NET INCOME
80
RECONCILIATION OF FUNDS
Total ￿n{L5 brought forward
62,836
TOTAL FUNDS CARRIED FORWARD
6?,916
Page 8
¢onrinued...

KINGS HEATH NATIONAL SPIRITUALIST CHURCH
NOTES TO THE FITriANCIAL STATEME)TS- continued
FOR THE YEAR ENDED 31 DECEMBER 2024
PRIOR YEAR ADJUSTMENT
The 2023 Accounts We￿ not prepared by Clive Shedd & Co but by another firn) of Accountants.
When the rUw￿la] statetnents for the year ended 3 1 D￿ernber 2023 were prepared no adJUst￿t￿ts were made
for outstanding bank receipts and payments at 31 December 2023.
Whilst preparing the 2024 Accounts we identified that a donation of £2(K) and a payment of £20 had been
excluded from the 2023 Accounts and we have accordingly restated the 2023 Accounts.
iDEPENDENT EXAMINER
A provision has been made for fee8 payable for the independeni examinati<)n of £60012023-. £200). A provision
has also been made for a¢coLmtancy smices provided by the accountancy prdciice of which the independent
examiner is the principal of £840 {2023.. £200).
TANGIBLE FIXED ASSETS
Fixtures
Fre£hold
land
Property
finings
To￿8
COST
At 13anuary 2024 and 31 December 2024
1.900
28.001
8.766
38,667
DEPRECJATION
At I January 2024 and 31 December 2024
8.766
8.766
NET BOOK VALUE
At 3 1 December 2024
1,900
28.001
29.901
At 31 December 2023
1.900
28.001
29,901
The freehold land was purchased on 13 September 1969 for the sum of £1.9(M).
io.
STOCKS
2024
2023
a5 restated
Finished goods
541
Page 9
continued..

KIP4GS HEATH NATIONAL SPIRITUALJST CHURCH
NOTES TO THE F￿¥￿)CIAL STATEMENTS- continued
FOR THE YEAR ENDED31 DECEMBER 2024
ii.
CREDITORS: AMOUNTS FALLING DUE WTTHtN OYE YEAR
2024
2023
as restated
Trade creditors
A¢cruals and deferred income
369
1,440
20
4(K)
1,809
420
12.
MOVEMEf4T FUNDS
Prior
year
adjustTnent
Net
movement
in funds
Ai
31.12.24
Ai 1.1.24
Unrestricted fuDd$
General fund
62,716
200
899
63,815
TOTAL FUNDS
62,716
200
899
63,815
Net movemeni in fimds, included in the above are as follows..
tncoming
resources
Resources
expended
Movement
in ￿ndS
Unrestricted funds
General fimd
23,391
{22,492)
899
TOTAL FUYDS
23.391
{22.492)
899
Comparat&ves for movement ID fund5
Net
movement
in fLuJds
At
31.1?.23
At 1.1.23
Ullrestrieted funds
General fund
62,836
80
62.916
TOTAL FUNDS
62,836
80
62.916
Comparative net n)ovemenf in funds, included in the above are as follows..
Incoming
resoLw¢es
Resources
expended
Movement
it) funds
Unrestricted funds
General fLU
?5.850
125,770)
80
TOTAL FUNDS
25.850
(25.770)
80
Page 10
continued...

KINGS HEATH NATIONAL SPIRITUALIST CHURCH
NOTES TO THE FIN￿NcIAL STATEI¥IEITS- continued
FOR THE YEAR ENDED 3J DECE￿IBER 2024
13.
RELATED PARTY DISCLOSURES
Kmgs Heath National Spiritualist Church became a registered charity on I l August ?015. Prior to that the
charity was affiliated to The SpiriDJalisls' National Union (charity registration number 261898).
Page 11

IaNGS HEATH NATIONAL SPIIUTUALIST CHURCH
DETAILED STATEME)I T OF FINANCL4L ACTtVITIES
FOR THE YEAR ENDED 31 DECEMBER 21124
2024
2023
as restated
INCOME AND END0￿￿E￿￿Ts
Donations and legacies
Church collections
Donations, bryuests and gifts
5,759
2,223
6,541
6,161
7,98?
12,702
Other trading aCti￿tieS
Shop sale8
Church raffles
Yoga
Special events
3.422
742
1,190
4,802
1,141
770
1,227
3,624
10.156
6,762
Investment income
Bank iniere%t received
610
327
Charitable aetivities
Metnbers fees
Private sittings
Circles
680
765
3,198
670
1,095
3,381
4,643
5,146
Other illeome
Other incom¢
913
Total imeomittg resourees
23,391
25,850
EXPENDITURE
Other tr8diDg activities
Shop purchases
Yoga
Closing stock
2,226
608
(541)
266
632
2,293
898
Charitsble actlvities
Water rates
Light and hear
Telephone
Meth'um fees
Premises maintenance
208
8.131
674
3.891
556
181
6,735
651
4.138
3.22?
13,460
14.927
This page does DOI fomi pan of the statutory financial statements
Page 12

KIliGS HEATH PIATIONAL SPIRITVALIST CHURCH
DETAILED STATEmE￿￿T OF FIN￿NcL￿L ACTIVITIES
FOR THE YEAR ENI DED 31 DECEMBER 2014
2024
2023
as re5tsted
Support co$t$
Management
Insurance
Printing. postage and stationery
Cl&willg
SNU retLtrns
Subscriptions and licences
Account8ncy
Grweries and suppers
Gardeners and flowers
Miscellaneous
1,054
80
1,400
406
547
1,440
1,445
160
154
605
360
674
400
639
55
6.017
6,686
9,925
Finance
Bank Charges
53
20
Total resources expended
22,492
25.770
Tr4et ineome
899
80
This page doe5 not fom) part of the statuiory fulqncial statements
Page 13