NORTON CHRISTIAN SPIRITUALIST CHURCH (Charity No. 1177762) ACCOUNTS FOR THE PERIOD FROM 1ST JANUARY TO 31ST DECEMBER 2025 Contents Page Trustees Report 1&2 Receipts and Payments Account Statement of Assets and Liabilities at Year End Auditor's Report 5&6
Norton Chrlstlan 8plritualist Chw¢h {Charlty No. 11777621 Tru8tees Report for thg pgrlod from 181 January to 31st D•umb•r 2025 Contact addro95'. Darfington Lane Norton Stodtton on Te85 TS20 1ER GrnIng document.. Ch8ritable10 Con5btution reJLstar•d 29 March 2018 Orgttnl$atlon type: Charitable Ir(¥porntsd Org8nk8alon Trustees.. Ms Mary Grik$8ti8 Ms Irene Morris M5 Linda Richmond Mr Kyb Ri¢hmond Gommltteo M4mTr: Mr Chris Archbokj (Presklgnl an4 Treasurer) M$ Maureen Garbutt Ms Mary Griksotr'¥ (Vlo PraSOni) Ms an8 Grafton Ms Elty Whilmore (Secretaryl Mr David Col& Ms Susan Cdo Ms Parn Rain$ ISo¢ond I[ President and Booking Secretary) Mr Terry Green Cornmrtte• m•mbers are appolnlgjlreapwinted at gath AGM. Bankers.. ryln Money 46 High Streel Stod(ton on Tees TS18 1SB Santsnder Cutomef SerVe Centr8 Bootte L30 4GB Objt¢ts of th• Church.. For the public benefit, to advance the religttin and Ihe relh3knus philosophy of Spiritualism on the ba$1$ of the folowing bdiefs". Belief in ont God who 1$ love., - A¢ptanc of the bad8rship ofJ8sus the Christr, BellÈf th8t God manrfes15 through the Illimitable power of Hoty Spirit., 8eli8f in th8 suNIv81 of the soul and ils indivk1uality after physical death.. Bglipf in communion wth Gcxl. wlh hi$ 8ng8lie minlstets anlt with Souls fun¢b"oniThJ in ¢oThlilions otr than the earth lrfe. - BÈL that all lorm5 of lrfe create(I by God Sntermingle, are int¢rdopèndent and evolvè until partection attainod., Belf in the perfect jU81Ke of the dNine laws g¢)veming all Ilfe.. B8162f that sins comrnitt8d can only be reclffied by the $inner himseWor hersètr. through tho rederr(•tNe pr of Jesus the Christ by rePeThtae and 58rvKe to ethers. A¢tlvttl•s and A¢hl•v•ments.. The Church bases its work upon the tea¢hings. causes the Scriptures to be reJ regulaty and does not pem)it any Wr"ng5 to be read or praach8d which are contrary to the records and l•achiThg$ of the C05pe15. 11 preathes a faith and trust in God Ihrough Jesus the ChrBI. It does Ihis by )l[¥J regular services and special wNit¢$ of madiumshlp whkh are open lo Church m•mt*rs and the general public. Several fund-ratsiNJ events have ¢ak8n place during the ygar induding Psychi¢ Woth$hops an(1 readlng8. Ro8oNg8 Pollw,. All funds hold by th• Church are to be used for the cèpcts ef tho Church.
Norton chItIan Splrftuall$t Church (Chaifty No. 11777621 Trustses Report for the perfod from 1st January 10 31st Decemtw 2025 Statement of Trustses R8sponsibilitl•s: The trustee$ and cornrnitt88 rnember5 are responslble fer prep8ring an 8teount and statement for each finanaal year which faity represent8 the receip15 and payments of the Church and its assets an¢ liabilities al the period end in aCc(dan wilh levant gUlatiOns. In pparing lh8 attount and staternent. they are r•quired to.. sel¢¢l surtsble accounting PDlicies and then appty them consistsnuy., - rnakè judgements and accotsntlng estimates that are reasonab and prudent.. - pparE the account and Statement on the going corKem basis unkss it i¥ inappropriate b) Yesume Ihatthe Church W11 contSnue In operat)n. Th8 trustees are respnsible for keepng propèr accounting records thlch di8dose ¥Ath roasonable ac¢uraGy a¢ any time the finallal position of the Church. They are also sponsib for safeguarding the assets of1 Church and nce for lakirvJ reasonab18 stsp6 for the p¥$tion and tjetection ol tra1 and other Irregularitie5. In so far as the 1$1¥ are awarè.. - there is no rakvant audit infomiabon of which the Church's auditor5 are Unawa." and - th8 tru5teB5 have taken all steps that Ihey ought to iak8n to mako theMse8S a¥Yar8 of any relevant audrfL InfoatiOn and io establish that the ?IrtorS arg awar8 of that infomiation. D8claration". I do¢lare, In my capaclty of eharity trustso, thaL' - Ihe tru5tfjos ho¥• •pproved the reportabove.. and . have authorfsod me tos1 il on thBlr b8hall. Slgnature: M Griks81ts Full nam0= MARY GRIKSATIS Position.. TRUSTEE 15.04.28
Norton Christian Spiriluali$t Church (Charlty No. 1177762) Rec?ipts and Payments Account For thè Period from 1st January to 31st December 2025 R8stTiCted Unrestrictod Total Total Fund8 Funds Fund8 Funds 202S 2025 2025 2024 Ro¢ei Collections Raffles Tea and Coffee Goods Candles tk)nation$ Subscriptions Room hire Workshop Mlnister Fee Brouches Miscellaneous Bank interest reNed 6,790 6.790 7.449 1.865 1.865 2.163 347 347 149 149 33 33 163 163 375 375 65 65 193 31 534 310 1,100 so 50 37 21 232 232 238 10,078 10,078 13,125 Pa monts Speakers Fundraising costs and gocmjs for events Donalions paid Heat & light Insurance Waler Repairs, maintenance, cleanir*J and gardening 2,184 2,184 2,130 959 959 997 50 1,305 1.305 3,206 714 714 718 420 420 420 1,221 1,221 1,313 kiil Church improvements Telephone and internet IT equipment and Software Miscellaneous Audit & Accountancy fees Sum up fees Cash dIrenCe 1,150 953 228 328 1,150 953 228 328 4,318 1,015 795 444 360 9,824 9 824 15,773 Ngt Receipts Net of receiptsl(payments) Cash funds al 1 st January Cash funds al 31$t December 254 254 2,648 27.337 27,337 29,985 27.591 27,591 27,337
Norton Chri•tian Spiriluali•t Church (Charity No. 11777621 Stat•m•nt of Ats and Llabllltles at 318t D•cembgr 2026 Re6trlcted Unre8trtct Fundo Fund8 2025 2025 Totsl Fd• 2026 Total Funds 2024 Cash Funds Bank CUrn1 account Bank Savings Account Cash 4,286 22,871 180 27,337 23.102 180 27.591 23,102 27,591 A¢¢• Retaingd for tho Chari '# Own U8• Church building, including fixture5 and fitbrrfJs Valuation at 31st December 350,(K)O Amounts due to Church He81 & Ih1 Water Llabilities Audit & accDuntarq fees Heat & light Telepne VVat•r Broadband 360 576 23 48 144 25 62 Transactlons wSth Comm1tt Mèmbers Oul of pwket 8xpens¢s of £1.033.12 wèrè r8imbursed to committee memb$ fjuring thg y9ar Sign•d on bohaff ofth• tru8ts•• C Archbth C Archbold M Griks8fys M Griksab"s 15 04.28
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTON CHRISTIAN SPIRITUALIST CHURCH OpznloD We have auditrd the financial 5tar¢m¢Rts of Nvrton ChtiSiiAn Spiriiualisl Churth for the year endd 31 De¢embeT 2025 whith ¢ornpris¢ of a ReLeipts and Paym¢nts aCvnI ort page 3 2nd a Statcmcnl of A(8 and Liabilitie5 on pag¢ 4. The fman¢ial reporting frdmcwork that has been applicd in their preparntiort is i)pplicable law. In ouropinion.. the swemeni of account complits with r¢guiation$ 31 5133 of thc ChariLirs Acl 201 I dealing with r¢cripts and ptyments accounts, and prrIY pr¢senis the receipts and payrnents of the aJurGh forthe fmanciai ytarattd ihe stalement of balnCeS at th¢ y¢aT end. Basis for opinion We conducted our audit in accordance with InTtional siw8rd$ on Auditing IUKI {ISAs IUKII and applicable Jaw. Our responsibilities under those staDdards are further deSCTiW in thc Auditors. s)nsibl]it1ts for the audit of the financial stst¢ments section ofour report. We are indepeDdeDt of th¢ Church in attordance with the ethical requirements that ar¢ T¢levani to our audit of the financial stakments in the UK. including th¢ FRCS Ethiral St4nJard, and we have fuifjlled our other ethical TnSibilItICS lu 0¢<4)rdEllJce with those requirements. W¢ believe that the alIt evidenr£ wc h&vc obt8in&l is sufficient and 4ppropriak ¢0 provid¢ basis for our OPiDiOn. Coneluslons rehtlng to 80iDg concern ln auditing the financial stat¢menw we have Concluded that the wmmitt¢e m¢mbu5' use of thc going ¢on¢em b&sis of accountin8 in the preparation of the finan¢ial sw¢m¢rt¢s appropriate. Based on the work we hav¢ p¢rfomied, we have noi identified aoy malerial unc¢rtainti¢s r¢laling to ev¢nts or conditions th4 individuall) or collccliv¢ly, may caa significant doubt on the Church's ability to continue as u going ¢oncem for a period ocat le&8t twelve rnonthsfTom N4'h¢n th¢ fin4n¢iiil stht¢meots 8r¢ authoris&l for ie. Our responsibilities and th¢ responsibilities of the e4)mrnittee members with Tespect to going cotKen) d¢s¢rib¢d in the r¢levaDt 5tions of this TYPOrt. Other infl)rall0 The Oth illformaiion ¢ompJis¢s th¢ information included in the Tr4(5 R¢port but does noi in¢lud¢ the fjnancial siaiements and ourAudiiors' Re]M)rt thereon. The Commillc¢ m¢mb¢rs are re5ponsibk forthe other inforn)ation. Our opinioll on th¢ K¢ounis do¢s noi cover the oth¢r Rnforniation and we do not express an>. fomi of urance conclusion th¢rcon. In ¢onne¢iioD with ourauditof the account& our T¢swnsibility is tv read lh¢ oth¢r inforn)aiion an¢ in doing so. con5id¢r whethu the otbcr inform&tion is materially inconsi5tellt with the 4¢¢()unts. or our knowledge obiaitleil in the audit or oth¢n¥is¢ app¢aFS ¢0 b¢ mr¢t¢rially mi$8tstcd. If we idcntify such material incon5isl¢ncies or 4)PP8reni material misstatements. we required to d¢t¢rfflin¢ wh¢iheT th¢r¢ is a rnaterial misstat£m¢nt in the accountsora rtLlteriai ffli5StaicnKnl of the other infomalion. If, bas on the w(prk w¢ have pcrformcd. wc conclude that thcre is a material misstat¢m¢nt of this othcr 1nforn)atio we are required to report thui fa¢¢. Wc hav¢ nothing lo report in this regard. matte on whieh we are reqy1T to report by eueptiott We have Doihing to rqtt in re5P¢Ct ol lh¢ follow% tnatt¢rs irt rel&ion to which the Charities (Accounts and Rcm} R¢gul&tion8 2008 require usto TqM)rt to you if. in our ¢)pinion'. the infonn&tion givcn in th¢ tNstees' report is iticonsislent in any merial r¢sp¢¢t with th¢ Accounts,. or 5UtTrcient acrounling reuTrrd$ have not bccn ke or the ac¢ounts are not in agreement with the accounting records. or w¢ hav¢ noi r¢e¢iv41 all the information and expl1105 we require for our audit. ReBpoll5ibilities of the Commitlee The Chur¢h's committee members ar¢ responsible for the prwardtion of the oUrtts for b¢ing satisfied that they Comply with the regulations includcd in Ihe Charili¢s Acl 2UI I relating to K¢ceipts and Paymctlts Accow)ts. Po8¢ 5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTON CHRISTIAN SPIRITUAUST CHURCH In pr¢paring the accounts. the committee m¢mbers ar¢ r¢sportsihle for 8ssessin8 the Church'5 ability to continue a going concern, diKlosin& as applicable, matt¢rs r¢laied to gving Gon¢em ond using th¢ 8oiLg concern basis of accounting unle55 the cotnrDittee emb¢r5 etther intend liquidate the Church orto ¢eae operations, or hav¢ no rdi8tic altemative but to do 80. Our respon5ibili¢ie5 for the adl of the fillancial 5t2ternents Our objeLtive5 are to obtwn renable aboul whether th¢ iwullis ar¢ fr# from malerial Mtssemtnl whether due to fraud or error. and to IS5 an Auditots, Re]K)rt th4t Incl1 our Dpinion. Relnable assurance is a high level of assurance but is Dot a guararLt¢e that all audil Conduct in accordunLe with ISAS IUKI will always dect a mrial rnisstat¢meTrt when il Lxist5. Misstatetn¢nts can 4ris¢ from fraud or e{>r and are con5id¢Ttd tnaleria] if, itidividually or in the aggregate. they could reasonably be expect¢d to iTrflu¢n¢¢ th¢ economi¢ d¢¢isions of us¢rs tsken bascd on these financial statements. Irregulartlies including fraul are instan¢¢s of non.compliance with laws and rcgulations. We design procedures in line with our re5ponsibiliti¢£ outlin¢d abuv< to d¢¢t mai¢rial misstatements in respect of irregularities, including fraud. The Ext¢nl lo which our PTiwiur¢5 capable of dctcrting wrcgultiTitiK in¢luding fixud is detailed below.. Our appToach to id¢nlifying and &sxssin¥ th¥ risks of Mtrial miSsL21ct in respect of irregularitie5. Inclj1g frdud atld non- Complian with laws and rcgulatitsns, w&8 follows.. the engag¢m¢ni partntr ensured thai lh¢ eoga8ement t&qm collectively had the appropriaic COmF¢tenLK cdpibililies and skills. lo identify or rcGognk5¢ noP11¥¢e with applicable laws and regulations identificd thTwgh discu55ion with ¢ommitt¢C and from our knowledgc ol the Churcty Ihe Charkties Act 201 l and th¢ Charitie8 Ststem¢ot of RCcoTnM¢nd Pra¢ii¢¢. W¢ ass¢ss¢d th¢ sus¢¢ptibility of the Church's fjnancial statements to material misstatemenL including obtsining art und¢ysutxling of how fraud mighi OEtyT by.. ajting enquirics of t]tter membws as io wheJe they considere41 ihtre was susceptibility to fraud at)d their knowledge of a¢tuaJ, susp¢¢¢d atMI leged fraud. To athjress the risk tsf fralld through'm8nagcmenl' bias and ovdrid¢ of coDtroJs, we.. t¢sd OrdS to identify UsUal Irdnsaciions. In io th¢ risk or inegul111es 8nd non-compliance witb laws and regulations w¢ d¢5igrd pro¢¢dur¢s whieh includeLi bui llot limited to: agT¢¢ing finan¢ia] COrdS to underlying suppming documents. Th¢r¢ are inherent limitations in our audtl procedures de5cribcd above. Thc morc r¢rnoved that laws r¢gulwions are from rJnAnci41 tr8nsa¢iion& the less likely it is that we would becoin¢ awwe of non-complianc& Auditin¥ st8J]d8rd5 aiyo limit th¢ alldit procedutes required to identify non-compliance with laws 4Lnd r¢gulation5 lo ojquiry of thc wThittte members and other rn4r)thg¢m¢n¢ Ond th¢ insp¢ction of re8ulatory and le8al eQfr&0nden¢ if any. Matcrial mi85tatement% that arise duc to fraud can be hardcr to detr¢t than thos¢ aris¢ from ¢rror as they may involve dc]ibal¢ nalm¢t)t or collllsion. A further description of our responsibilities for th¢ audit Of the finan¢ial statements is lo¢ai¢d on the Financial Reporting Council's website aL %vwiv.1rL. .uklaudithrsres on ibiliiic& Thls description fom)s part of ourAuditors' ReVrt. Use octhe 8udit report This report is trjade solely for the exclusive use of th¢ Cbur¢h's m¢mbers and solely for the purwse as set out in uur ¢ng4gwn¢nt letter. Our Teport 15 not to be used for any uthcr putposc, r¢ciled or referred to in any document, cijpics or made available (ir) whole in 1) to any other person without prior Thff¢n ¢xpr¢%% tonsent. We &ept no duty. responsibility or liability to Y other party in conn¢ction with the r¢pvrt ui thi¥ ¢ngagem¢ni. Signed:JSc AccULtrcxThJ3 LJrtLtlfd JBC Accountsnts Llmlt¢d Statutory Audltor Ellgibl¢ to att as all guditor IN term5 of Seclion 1212 of the Comp#nie5 Aet 21x16 3B Lockh¥¢d Court PrestoTh Fxrm STOCKTON4)N-TEES TS18 JSH Datt.. I b i1412fo Pa8¢ 6