REGISTERED CHARITY NUMBER: 1170245
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
Sheffield SNU Spiritualist Church
Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ

Sheffield SNU Spiritualist Church
Contents of the Financial Statements
for the year ended 31 December 2024
Page
Report of the Trustees
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
6 to 11
Detailed Statement of Financial Activities
12 to 13

Sheffield SNU Spiritualist Church
Report of the Trustees
for the year ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended
31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To advance the religion of spiritualism.
Public benefit
In reviewing the Charity's ongoing objectives and activities, the Trustees have considered the
guidance set out in the Charity Commission's guidelines on public benefit, and are of the opinion
that the objectives and activities are in total compliance therewith.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
The main activities for the public benefit in relation to the objectives of Sheffield Spiritualist
Church during the period were:
The organisation and running of Sheffield SNU Spiritualist Church to enable those who wish to
use it to assist the development of their spiritualist faith. The organising of regular Divine and
platform services with a recognised medium and facilitating spiritualist healing, open circles and
healing drumming.
Fundraising activities
We also successfully held a fundraising event as well as successful services and circleslhealing
and drumming. Additionally, the rental income from the Yoga School has increased and remains
a consistent and valuable income source
FINANCIAL REVIEW
Financial position
The period from January to December 2024 marked a period of constant change and the sale of
Whitham Road Church, the proceeds of which will be used to provide necessary improvements
to the church with an intention to future proof and encourage more attendance and open up
further income opportunities. We achieved a consistent income stream from services and a
fundraising event. Regular rental income from the Sheffield Yoga School continued to provide
reliable financial support.
Expenditure:
Core expenses-including gas, electricity, water and medium fees-were paid in full during the
year, with no outstanding balances at year-end. As expected, expenditure increased compared
to 2023, reflecting the higher volume of services and events held during the year with the
addition of Wednesday healing and circle and monthly healing drumming and the addition of
ongoing refurbishment.
Principal funding sources
Incoming funds are generated principally from the rental income from the yoga school, together
with monies from collections of services and from fundraising events.
Page 1

Sheffield SNU Spiritualist Church
Report of the Trustees
for the year ended 31 December 2024
FUTURE PLANS
A complete refurbishment of the building and car park (pending necessary planning
permissions).
It is hoped that this continuing commitment to maintaining and enhancing the charity's
resources, will attract additional user groups to the premises.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Induction and training of new trustees
Induction and training of new Trustees is informal, mainly covered by word of mouth and
attendance at meetings where policy decisions are taken, and matters of concern discussed.
There is no specific training policy however there are clear guidelines and training resources to
access available from the SNU (Spiritualists National Union)
Related parties
No expenses are paid to Trustees other than to reimburse authorised disbursements incurred.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Charity number
1170245
Principal address
South Road
Walkley
Sheffield
South Yorkshire
S6 3TA
Trustees
Miss J V Smith
C Ambler
Ms V Bentley (appointed 13.8.24)
Ms D Gillott
Ms D Davies
Independent Examiner
Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ
Approved by order of the board of trustees on 9 May 2025 and signed on its behalf by..
Ms D Davies - Trustee
Page 2

Independent Examiner's Report to the Trustees of
Sheffield SNU Spiritualist Church
Independent examiner's report to the trustees of Sheffield SNU Spiritualist Church
report to the charity trustees on my examination of the accounts of Sheffield SNU Spiritualist
Church (the Trust) for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in
accordance with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the Trust'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 Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed
body. I can confirm that l am qualified to undertake the examination because l am a member of the
Association of Chartered Certified Accountants, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the Trust as required by Section 130 of the
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other
than any requirement that the accounts give a true and fair view which is not a matter
considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Mr Andy Froggatt
The Association of Chartered Certified Accountants
Royston Parkin Limited
2 President Buildings
Savile Street East
Sheffield
South Yorkshire
S4 7UQ
9 May 2025
Page 3

Sheffield SNU Spiritualist Church
Statement of Financial Activities
for the year ended 31 December 2024
2024
2023
Unrestricted Total
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,330
6,746
Other trading activities
Investment income
Other income
8,425
5,093
305,108
1,864
51
Total
324,956
8,661
EXPENDITURE ON
Raising funds
60,621
8,761
Other
8,075
Total
68,696
8,761
NET INCOMEI(EXPENDITURE)
Other recognised gainsl(losses)
Gains on revaluation of fixed assets
256,260
(100)
94,085
Net movement in funds
350,345
(100)
RECONCILIATION OF FUNDS
Total funds brought foward
355,495
355,595
TOTAL FUNDS CARRIED FORWARD
705,840
355,495
The notes form part of these financial statements
Page 4

Sheffield SNU Spiritualist Church
Balance Sheet
31 December 2024
2024
2023
Unrestricted Total
funds
funds
Notes
FIXED ASSETS
Tangible assets
425,661
336,796
CURRENT ASSETS
Cash at bank and in hand
281,980
18,700
CREDITORS
Amounts falling due within one year
{1)
(1)
NET CURRENT ASSETS
281,979
18,699
TOTAL ASSETS LESS CURRENT
LIABILITIES
707,640
355,495
ACCRUALS AND DEFERRED INCOME 9
(1,800)
NET ASSETS
705,840
355,495
FUNDS
Unrestricted funds
10
705,840
355,495
TOTAL FUNDS
705,840
355,495
The financial statements were approved by the Board of Trustees and authorised for issue on
9 May 2025 and were signed on its behalf by:
D Davies - Trustee
The notes form part of these financial statements
Page 5

Sheffield SNU Spiritualist Church
Notes to the Financial Statements
for the year ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial ststements
The financial statements of the charity, which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting
by Charities: Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective 1 January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can
be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use
of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion
of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for
particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
financial statements.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on
a straight line basis over the period of the lease.
Page 6
continued...

Sheffield SNU Spiritualist Church
Notes to the Financial Statements - continued
for the year ended 31 December 2024
OTHER TRADING ACTIVITIES
2024
2023
Sundry Income
Charity
Funds From Sheffield Rd Church
Membership Fees
696
45
1,700
119
7,575
154
8,425
1,864
INVESTMENT INCOME
2024
2023
Deposit account interest
5,093
51
RAISING FUNDS
Investment management costs
2024
2023
Affiliation Fees
Professional Fees
Advertisement
Social
187
1,416
95
79
54
358
412
1,777
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended
31 December 2024 nor for the year ended 31 December 2023.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 December 2024 nor for the
year ended 31 December 2023.
Page 7
continued...

Sheffield SNU Spiritualist Church
Notes to the Financial Statements - continued
for the year ended 31 December 2024
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,746
Other trading activities
Investment income
1,864
51
Total
8,661
EXPENDITURE ON
Raising funds
8,761
NET INCOMEI(EXPENDITURE)
(100)
RECONCILIATION OF FUNDS
Total funds brought forward
355,595
TOTAL FUNDS CARRIED
FORWARD
355,495
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Totals
COST
At 1 January 2024
Additions
Disposals
315,915
410,000
{315,915)
20,881
336,796
410,000
(315,915)
At 31 December 2024
410,000
20,881
430,881
DEPRECIATION
Charge for year
5,220
5,220
NET BOOK VALUE
At 31 December 2024
410,000
15,661
425,661
At 31 December 2023
315,915
20,881
336,796
Page 8
continued...

Sheffield SNU Spiritualist Church
Notes to the Financial Statements - continued
for the year ended 31 December 2024
CREDITORS. AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade creditors
ACCRUALS AND DEFERRED INCOME
2024
2023
Accruals and deferred income
1,800
10. MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At1.1.24
Unrestricted funds
General fund
Whitham Road
355,495
419,085
(68,740)
(332,268)
332,268
442,312
263,528
355,495
350,345
705,840
TOTAL FUNDS
355,495
350,345
705,840
Net movement in funds, included in the above are as follows:
Incoming Resources
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
Whitham Road
355,861
(30,905)
(30,861)
(37,835)
94,085
419,085
(68,740)
324,956
(68,696)
94,085
350,345
TOTAL FUNDS
324,956
(68,696)
94,085
350,345
Page 9
continued...

Sheffield SNU Spiritualist Church
Notes to the Financial Statements - continued
for the year ended 31 December 2024
10. MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
355,595
(100)
355,495
TOTAL FUNDS
355,595
(100)
355,495
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources
expended
in funds
Unrestricted funds
General fund
8,661
(8,761)
(100)
TOTAL FUNDS
8,661
(8,761)
(100)
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.23
Unrestricted funds
General fund
Whitham Road
355,595
418,985
(68,740)
(332,268)
332,268
442.312
263,528
355,595
350,245
705,840
TOTAL FUNDS
355,595
350,245
705,840
Page 10
continued...

Sheffield SNU Spiritualist Church
Notes to the Financial Statements - continued
for the year ended 31 December 2024
10. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds,
included in the above are as follows:
Incoming Resources
resources
expended
Gains and Movement
losses
in funds
Unrestricted funds
General fund
Whitham Road
364,522
{30,905)
(39,622)
(37,835)
94,085
418,985
(68,740)
333,617
(77,457)
94,085
350,245
TOTAL FUNDS
333,617
(77,457)
94,085
350,245
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2024.
Page 11

Sheffield SNU Spiritualist Church
Detailed Statement of Financial Activities
for the year ended 31 December 2024
2024
2023
INCOME AND ENDOWMENTS
Donations and legacies
Sunday Collections
Healing
Circles
Tuition & Workshops
Refreshments
Weekdays
Special Demonstrations
Donated services and facilities
Raffles
1,602
304
842
289
781
1,708
624
110
70
2,325
344
1,007
398
353
680
1,301
176
162
6,330
6,746
Other trading activities
Sundry Income
Charity
Funds From Sheffield Rd Church
Membership Fees
696
45
1,700
119
7,575
154
8,425
1,864
Investment income
Deposit account interest
5,093
51
Other income
Gain on sale of tangible fixed assets
305,108
Total incoming resources
324,956
8,661
EXPENDITURE
Raising donations and legacies
Rates and water
Insurance
Light and heat
Telephone
Sundries
764
1,119
9,808
393
452
80
2,047
46
12,536
2,173
Other trading activities
Purchases
Carried forward
299
299
37
37
This page does not form part of the statutory financial statements
Page 12

Sheffield SNU Spiritualist Church
Detailed Statement of Financial Activities
for the year ended 31 December 2024
2024
2023
Other trading activities
Brought forward
Speakers Expenses
Cleaning I Caretaker
Repairs & Renewals
299
1,712
1,193
44,469
37
2,237
50
2,487
47,673
4,811
Investment management costs
Affiliation Fees
Professional Fees
Advertisement
Social
187
1,416
95
79
54
358
412
1,777
Support costs
Finance
Bank charges
35
other
Fixtures and fittings
5,220
Governance costs
Accountancy and legal fees
2,820
Total resources expended
68,696
8,761
Net incomel(expenditure}
256,260
(100)
This page does not form part of the statutory financial statements
Page 13