NORTON CHRISTIAN SPIRITUALIST CHURCH Icharfty No. 1177762) ACCOUNTS FOR THE PERIOD FROM 1ST JANUARY TO 31ST DECEMBER 2024 Contents Pag• Trustees Report 1&2 Receipts and Payments Aount ststement of Assets and Liabilitles at Year End Auditorfs Report 5&6
Norton Chw18tlan Spllltualist Church Icharfty No. 117T1621 Trustees Rew¢ fortho p•rfod from 1st Januaryto 31$t De¢emb8r 2024 Contact oddreu.. Darflngton La Norton Stod(ton on Tees TS20 1ER Govemlng dO¢W¢t. Charttat4e10 Consmulon reger8d 29 Marth 2018 Oryaniotlon typ•'. CharitaNe In(x)rp)rated Organill)n Tru8tee•.' Ms Mary (>lk8aUs M$ Ir Morrls Ms Linda Richmond Mr K¢ RthmoTh1 Commlttg• m•mbors: Mr Chris Archbdd IPre51dentand Treasurorl Ms Mary Grik5ati5 (Vice Pwidentand Se¢xetaryl MS Pam Ralne ISKond Vica Presklent and Booknng Sec¥etaryl Ms Glenys Robson Ms Maur88n Garbull Ms Done Grafton Ms Elly Whibmcre Mr David Cole M$ Susan Colg Mr Terry Gre8n Cornrnlttge Me8$ are appointe¢lreappDlnt8d at 88th AGM. Bankers: rgln MY 46 High Street Styckton on Teos TS18 1SB Sants[ Custr)mer Serv1 Centr¢ Booue L30 4GB Obi•¢ts of th• Churth.. For Ihe publt benenl to adwanrk thè rollglon and Iho religlous phlosophy of Sptrllu8118m on the basis of the folJ%ing beliefs- - 8dief4n one God is kjve.. - ACrpfar ol th8 kdership ofJ8sus the Chri$( - 8etl8f that t>Jd rnanKests throh tho Ilimitable pmr of Holy Splrtt,. - Bdwf in the survwal of the soul InrtNk1ualty after physiGqI death: In communlon God. hls aryJ811c mlnlster5 and ith 1$ functlonlng in coThJithJns otherthan thè Èarth Ilfe. - BdEf that all forrns ollfe cffjate(I by God alerdepeThIOTrI 8nd evolve until perfecbon Is 8ttalned., dk8f Sn Ih6 p8rfectyjSti of the divlnp la governlrYJ all Ilfe.. - edfthat sins committ&l (n onty be rÈttrf by the slnner hhns81fN h•rsdf, thrtJwJh the reoempuve pow ofJ8SUS th& Chrfst by rep8ntsnce seNke to othws. ActivltloJ 4nd Ach¥¢m.. Thè Chwch b8s•s Is tJrk upon the BSbl& teachIn, U$S the scrlUres to be read regularly and does permit sny vngS to b8 read or preathed are ¢x)nlt8ry to th8 rerdS and teachings ofthe G05pels. It pr¢ache$ 8 flm) farth arnl trust In God through Jesus the Christ. It doe5 thi5 by ldIng regular Ser¥e9 8nd 8pedal s8rvices of mJiumship which are open to Crch MberS 8nd Ihe gen8r81 public. Several fund-raL%lr¥J events have 18k8n placeduring the year indudin9 Psythlc Workshops and readTrigs. Re¥erye¥ Policy: hjl fvThJs hdd by the Churth ¥é to be u$ed forthe objeds Of1 Church.
tlorton Chrfstlan Splrltuallst Church l¢harfty No. 11777621 Trustws Roport tor the p8rlod from 1stJonuary to 31st DeCemr 2024 stst8mÈnt of Trustees R•sponslblllUes.' The tru5t885 and cornmillee ffmbers are responsib for prnparing an atxwnt and ststement for each finan¢ial yearwhich fairfy represents the rIpts and payments of the Church and Its assets and liabilti8s at the period end in ac(x)rdance with r$vAnt ffjguLatson8. In prep8ring the acrA)unt and statement, they are required to.. - select suitable accountin9 policies then appty th8m con5iStenUy', - make judgements and arxxjunting e5timate5 that are reasonabb and prLl8nt.' - prepare th¢ account snd statement on the going concern basis unKry5s it is inappropriate to PTe$urne that thè Church will continu& in oper8b"on. The trnstees are respnsible lor kèepng pryr acuDDg recordShYhh dlsd¢Mwith rga$onable ac¢uracy at any the finan¢Aal position of the Church. They are also responsible for safeguarding the assets of the Church and hen fortsking re8sonabk stsps fty tha prevonlh)n and tlelectson of fraud and olh8r i(regularils. In so far 8$ thg tru$taas arg **are'. - Ihere 15 no relev8nt audit Infomigtion ofwhKh the Churths audlNS are unawarè., and . the Irustees have tsken all st¢ps that thèy ought to have laken trj make therns8lv8s awar• of any relevant wdit fortnatitin to establish that the auditors are aware of thal InfOMatan. Dectsrtion.. I declare, In my capaeity of charlty tru•te•. that.. . th• trust•w ha¥è approved thè rtport abov•; rd . haw outhorl$8d mo to 51gn It on thelr bghalf. Slgnatur•'. M Grtsatls Full name.. MARY GRIKSATIS Posmlon: TRUSTEE 28rt)2125
Norton Christian Spiritualist Church (Charlty No. 11777621 Recelpts and Paymonts Account For the Period from 1st January to 318l Docomb•r 2024 R6strict•d Unrestrlcted Total Tolal Funds Funds Funds Funds 2024 2024 2024 2023 Recel Collection5 Raffles Tea and Coffee 7,449 7,449 6,055 2,163 2.163 2,040 386 407 193 31 534 310 1,100 663 193 31 Candl8S Donations Subscriptions Room hire Workshop Fundraising Brouches milIans¢$ Angels Bank interest received 19 1,236 215 450 310 1,100 663 105 37 21 37 21 22 238 238 182 12,675 13.125 10,481 450 Pa m•nts Speakers Fundraising costs and goods for èvents Donations paid Heat & light InsUrde Water Repairs, maintenance and gardenlro Church equipment Telephone intemet IT equipment and solknro MisGellaneous Audit & Accountancy fees Sum up fees Cash drfterence 2.130 2,130 997 so 50 3,206 3,206 718 718 420 420 1.313 1,313 3,763 4.318 1,016 1,015 795 795 444 1.131 728 1.811 612 317 301 555 897 359 42 360 360 555 15,218 15,773 6,559 Net Recelpts Net of receiptsl(payments) Cash funds a11s1 January Cash funds at 31st Decemb8r 105 105 2,543 2,848 3,922 29,880 29,985 26.063 27,337 27,337 29,985
Norton chrI1*n SplrltUAli8t Church (Charlty No. 1177762) StAtsm•nt of As••ts and Li•biliti•s at 31st December 2024 Rmtrictsd Unr8strlcted Funds Funds 2024 2024 Totsl Fund8 2024 Total Fund8 2023 Ca•h Funds Bank Cwrenl acco1 Bank Savings Ac(y)unt Cash 4.286 22.871 180 2T.337 4.280 22,871 7,172 22,633 27,337 29,985 Retsined for lh• Charl s Chvn Chwch building, Induding 8nd fitb.nos Valuation at 31st Decembgr 350,OCO 150,000 Amounts due to Chu $ttISh Pow8r gas and o1o¢tn"Gity Wave Watsr 874 abll Audit & accountancy f99$ Npower Gas Telephon Wav8 Water Virgin Media 360 576 23 22 119 Tran8acti¢n8 wlth committ Mem Out of poth¢l •xp8nses of £1,694.40 re teimbursed to committee members ¢Juring the year Sign•d on b•half of the tru¥tee C Archbold C Archbold M Giiksalis M Griksatis Date.. 28102125
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTON CHRISTIAN SPIRITUAUST CHURCH OplThioD W¢ have audited th¢ financial &tat¢mthts of Nortoll Chriaiatt Spiritualist Church for the yedT ended 31 December 2024 which comprise of a Reccipts ad Payments aCcot P88e 3 d o Staiemenl of Assets at)d Liabilitie5 on pag¢ 4. The financial Twrting frarnework that hAS been applied in th¢irpr¢paTOtioD is app]icabl¢ law. In T0pm10n.. the statement of a¢count complie5 with r¢gul&ions at 5133 of th¢ ajarities Act 2011 dealitig with rK¢ipts 8nd paymen accounty and properly presents th¢ ripts and paymcnts of th¢ 1)rCh for the finan¢iai ye4T andthe staiemcnl of balan at the year ¢ttd. Ba$ly forfjplnlo W¢ conduded ow audit in accordonce with Ini¢rna¢ioDal Standards on Auditing IUKI (ISA5 (UK)) and appli¢able law. (h Fesponsibilitie5 under thos¢ stsndards are d¢scribed in the Auditors. r¢5P(x]sibilities for th¢ audit of th¢ financial Stst¢Mls 5¢JIDTh of our rert. W¢ ar¢ indepe41dent of th¢ Church in accordance with thc ethiGaJ requircmeThts that are ttlev2nt to our audÉt of th¢ fw8Dcial staternents in the UK including th¢ FRCS Ethical St¥ndrf we have fulfill otheT ethi1 r¢spoD5ibilities I awdancc with thosc re4uirem¢nts. We bcli¢v¢ that Ihe audit ¢Viden we h4ve obt4ln¢d is sufficienl and appropriate to pmid¢ a basis for our opinio]L Con¢lusionJ relating to golng auditin8 thc fintsft¢iA) stementy we hav¢ Concl thatth¢ committeernembers. use of the going con¢ern knis or8¢ting in th¢ preparation of the fJnan¢iai 5tatemeDts is arvroprikn. B&sed on the work we have perforrn¢ we have not Identifi any material un¢ertaintie5 relng w ¢vent8 or conditions thal in4ividuaJly or wllwlively. may cast $ignifJtant doutrt on the Church's ability to ¢oniinu¢ &8 &gog ¢onc¢rn for a of ai Ic&8t twelve months from when the f]nancia] wernents are authorised for i55U¢. responsibilities ond the rcsN)tL$ibiliiiw of the COmllLitt¢¢ m¢mFrs with rrfpxt to going co%1 arc described in th¢ relevant sections of this ]YporL Othtr infomtlon The other infomaiion comprises the inforn)ation included in the Th¢¢$ Report but th)cs not ifjclude thc fthancia] StateMts aDd ourAudiiors' R¢EX)rt th¢r¢oD. Thr Committee mwnbers are responsible forthe other inforniation. Our opinion on the accounts does kot cover the oth¢r in(ornation w¢ do noi ¢xpr¢ss any form of assurance ¢onChl0n th¢rco Jn Connection with OUT audit of the accounts, our r¢srth)sibility is to &d th¢ other information in doing S ¢onsider whether th¢ other inforn)ation is trlatrridly inconsistent th¢ wx]nts. or our knowledge obtsined in ihe audit or otheis¢ app¢aTS w Ix rnateria]ly misstated. If w¢ identify gttch material inwnsisteDcies tsr oppar¢nt maria] mi5S¥temenL% we ar¢ r¢quir¢d io det¢miin¢ whether there is nMssts(ement ID the or a mat¢riJi misstat¢meth of the other infornjation. If. b&%ed on the work w¢ have p¢rfornie& we con¢lud¢ thai there is amatsrial misthm¢nt of Ihis other informatio we are reqUid to remthat fE¢L W¢ hav¢ nothing to rwrt in this rc8ard. •¢l¢rB whl¢h w¢ re required to report by exteptio W¢ h&v¢ nothing w re[ in respecl orth¢ following matt¢n in relation to whi¢h th¢ CbaTittes lAcnts and Reports) Re8ul*ion5 2008 require us to reporttyyou if, in ouropinion.. thc inforniation given in the tn&ees' rcport is iticoosis(ent arty m&t¢rial T¢spe¢t with th¢ Acwunts,. or suifi¢l¢ni accounting records have not kepL the a¢¢oynt5 not Ill ogreemcni with th¢ accotIng T¢cord¥ or w¢ have nol received ail th¢ inforntstion explaDations w¢ requi for our audiL Page 5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTON CHRISTIAN SPIRITUALIST CHURCH Responslblll¢les of the Commlttee Th¢ Chur¢h's comrnittce m¢mb¢r$ 81¢ r¢sponsible for th¢ preprtion of accounts for beiDg 1sfied that they compty with the r¢8ulations inc]uded im the Chill¢sA 2011 relang to Receipts al PaynKnts Accounts. ID pr¢p•ring the accounts. the coinmitt¢¢ rnembcrs rwsible lor we&sing th¢ rCh'S ability to conlinu¢ a 80in8 concer disGlosin& as gpplicthl¢, matters lated to going cotK¢m and using the goitig ¢on¢em b&8is of accoutiting uol¢ss the eommiitee rn¢mbcrs eIttr intend to liquidate th¢ Church orlo cease op¢ration& orhllvc no r¢8Jisti¢ aityn&tive but. io do SD. Oyr responslbllltle5 for th¢ udlt of the fiDaAcil st4t¢m¢nts Ow obj¢£tiv¢s sr¢ to obtain r¢awnable assuran¢¢ abow whethcr th¢ UnIS we fw from malcriai misststrmetLL whether to fraud or error. to issu¢ an Auditors. Retththat includes our opinion. Reasonibl¢ assurance is A high level of &8surancc but 1$ not a guarantee that aydit ¢ondu¢ted accordan¢e with ISAS {UK) will olways delcct a mariaI missthi¢m¢ni when it cxisis. MisstatcmeDts arix from fraud or error alld tre ¢onsidered material 1£ indsvidu8ily or in the aggTvgat< th¢y ¢ould rortablY be ¢X[A to inftu¢Dcc th¢ ¢¢onomic decisions of us¢rs tsk¢n b&8ed on these tlnancial staternen ITre8uI2Tilic4 itt¢ludiDg gre Instal of non-compli8nc¢ with laws 80d regulati¢)ns. We desiga predUrES in lin¢ with our r¢sponsibilitle5. oudin¢d th)v¢, ¢0 detert mat¢riai misslatemcnts in r¢$p¢¢t of irre8ulaTiti¢4 including fraud. The extent to which procedures ar¢ ¢apable of dctectin8 irr¢guI1tsA in¢ludin8 fraud is deth111 b¢Jow. Our approh to identifying gnd assessing the risk% of ntst¢riaJ mi8stytement in respe¢t of iwiaritie& including frnud and non- cornpli¥Jw¢ with laws and re8ulatioTrs, was follows.. the engagement parlncr ¢tLsured tho1 th¢ engagemeDt team colleciively had th¢ atvropriatr competen¢e, capabilities and skills to identify or rc¢ognise nonvcompliance applicablc laws and regulaiions ideDtifi¢d through dis¢ussioA with ¢Otty11¢ce members and from our knowledge of th¢ Churcty the CharitjC5 Arf 201 l and thc Clwities Ststunent of W¢ seSSed the susceptibility of ther¢b'S fJnan¢la] teMellts to mat¢rial mi&8tatrmenL including obtaiDin8 An understanding of how fraud mi8ht occur by.. making cnquirie5 of COTtllnitt¢¢ members a5 to whe]Y th¢y considered th¢r¢ wos sus¢qrtibility to fraud attd their knowledg¢ of actyaL suspecte4J and a11¢8ed fraud. To addrc85 the risk of fraud through'managem¢Trt' bias sod ovaride of ¢4)utro]4 We.. sted rerdS to ideniify uDu5ual transaLtions. In response to the risk or 1rffgulitie5 and nonv¢ompliance with laws attd regulaiion& w¢ designed procedures which iticlutsd but were not IiTnitcd ¢0.. agr¢eing finan¢ial records to underlying supportill8 There are inh¢r¢nt littLiiations In OUT dit procedllres described above. The more re[[Ve Ih81 18w$ and regulations from rJDanciaJ transa¢tion& the less likely Rt is th&t w¢ would become awar¢ of non-comptiaDce. Audititt8 Standards also limit the audit pc¢dur¢s required v) identify nOnmplI8ce with laws and r¢8ulations to thquiry of the cornrnittee Membe and other management and the inspection of regulory and legal COTf¢sFrfnd¢nK if aThy. Material misstatcments that aris¢ du¢ ty fraud can k h&rdtt io detett than thos¢ that wis¢ from ¢Thr may involve delib¢rBt¢ ¢on¢¢alment orcollusioD. A fiffthLY de5CriPtion of our r¢swbÈJitics for th¢ audii of fin¢)1 s¢ai¢m¢nts is located on the Finaticftal Re[1ng CA)wi¢iI'$ w¢bsit¢ at www.frc.or,.uklJudiiorsres D5ibilitie5. This dcscripti¢Jn forntspart of ow Audits>r5' ReporL U8e ofthe Ttport This report is made solely for the exclusiv¢ w of the ajurch's nh¢mbers aDd sol¢]y for thc put8¢ sct out Én our engagcment Idler. Our r¢p)rt is noi to be d for aThy other pur[0 te¢ited orrefecd to in atty do¢w¢( copics OT ovailabl¢ lin whole or in partl io atly other pcrson withoui prior writien expr¢5S W)S¢Di. We accept no duly, responsibility or liabiltty to atty other party in comie¢tion with the report or this eng88emeThL s18D.. LL{[e JBC Aceoun¢•tyt5 Unblt¢d Ststutory Auditor Eligible to as a¥di¢•r in tenlls of Seetlon 1212 of the C(tmpani¢i A¢¢ 2M6 3B Lorkth¢¢d Cc+Urt PrOn Farm STOCKTON-ON-TEES TS18 3SH Dat¢-. sIzi2S