2021-12-31-accounts

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2021/22

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THE SPIRITUALISTS' NATIONAL UNION

TRUSTEES ANNUAL REPORT

The Spiritualists’ National Union is a religious charity which exists to promote Spiritualism and is also a company limited by guarantee. English Charity Reg. No. 261898. Scottish Charity Reg. No. SC041714. Company Reg. No.71661. Principal Office: Redwoods, Stansted Hall, Stansted Mountfitchet, Essex CM24 8UD

The information contained in this Trustees' Annual Report & Accounts can also be accessed in digital form at www.snu.org.uk.

We value your feedback. Please contact us at snu@snu.org.uk with any comments or suggestions you may have on this Trustees' Annual Report.

Introduction from the President	1
Aims and Objectives	3
One Union Action Plan	7
Promote the Religious Teachings of Spiritualism	8
Empower Our Churches and Centres	9
Promote the Further Growth of Spiritualism Worldwide	10
Promote Learning About Spiritualism	11
Improving Resources	12
Promote Healing and Care in the Community	13
Publicity & Public Relations	14
Barbanell Centre & The Arthur Findlay College	15
Case Studies	17
Our Finances	23
Income	24
Expenditure	28
Investments & Reserves, Legacies & Donations	29
Fundraising, Foundation Fund, Reserves Policy	30
Suspense Account	31
Principal Risks and Uncertainties	32
Plans for 2022-2023	33
Events, Governance	34
Volunteers, appointment of Trustees	35
Trustee Induction and Training, Membership	36
Remuneration of key personnel, Branches	37
SNU Structure	38
Organisation	39
Public Beneft, District Councils	40
Trustees' Responsibilities	41
Auditors	42
Management	43
Independent Auditors Report	45
Fund of Benvolence	79

INTRODUCTION FROM THE PRESIDENT

he Spiritualists’ National Union was formed in 1901 to provide a national voice for the many Spiritualist Churches that had begun T their journey in the latter half of the nineteenth and early part of the twentieth centuries. In the last one hundred and twenty-one years Spiritualism has without doubt travelled a considerable way and as we move forward into the third decade of the twenty-first century there is still a considerable amount to achieve as we work to build upon the foundations laid for us by our pioneers.

that providing opportunities to worship, develop and learn through virtual means will continue to be an important part of life and the face of the Spiritualists’ National Union well into the future. This of course produces challenges but in turn it also produces opportunities which we need as a forward-thinking religion to embrace, as this will in time open up many new possibilities to build and grow the future of Spiritualism for the generations who will follow us.

The closure of the Arthur Findlay College for nearly two years has had a huge impact upon the finances of the Union; we have also been very aware of the need to provide practical and material support to our network of Churches to ensure that they emerge from the pandemic ready and able to continue the work of promoting Spiritualism to the general public. The Churches are without doubt the backbone of the movement and

This year has been challenging on many fronts as we move out of the pandemic and begin to re-establish our normal operations both internally and throughout our network of Churches and Centres around the world. People, even now, are not always confident to return to doing things as we did them in the past and it is clear

many have struggled without any income for a prolonged period; the Union has helped on a case-by-case basis wherever it can to ensure that the Churches can continue. Many Churches have taken advantage of lockdown to decorate their buildings and make some necessary improvements to both the look and the feel of their property and the Union has supported this through the granting of nearly £20,000 of grants to the Churches during the year.

of energy generation through, for example, solar panels, heat pumps and the like, with a view to conserving the resources of our planet and in turn securing the future of the Church financially.

This report seeks to provide you with a detailed insight into the working of the Spiritualists’ National Union and the work of the Trustees in running the Union and promoting the principles and teaching of Spiritualism in a modern world. Without doubt, despite the challenges of the past two years Spiritualism as a modern religion has a role to play in supporting the wider society and our message is as potent and necessary as it ever was.

As the pandemic draws to a close we are now faced with the effects of the war in the Ukraine, which despite being a humanitarian disaster for the Ukraine and its people has also had an effect on global commodity prices; it has seen oil and gas prices rise to record levels, which will have a direct effect on our Churches and provide a "This report seeks to provide significant challenge as the costs of heating the buildings you with a detailed insight and paying the mediums their into the working of the travel expenses are both likely to rise. Provided the congre- Spiritualists’ National Union gations take this into account and the work of the Trustees when making their donations on to the plate at services, all in running the Union and should be well but we have also to be aware that many promoting the principles and people will have less dispos- teaching of Spiritualism in able income, which could affect their ability to attend a modern world". and support their Church and

We have moved during the year to appoint one of the Ordinary Directors to be responsible for diversity and inclusion as we recognise the need to reach out into our community and create a safe place to worship and practise the religion of Spiritualism; we have a long and proud tradition of being a tolerant and inclusive movement but equally we need to recognise that our world moves forward and we must continue to ensure that what

their religion. Equally, the costs incurred by the Union will also rise and our work to identify new sources of income will need to continue apace if we are to mitigate the risks which face us in the future.

we provide within our Churches and Centres and through the work of the Union truly reflects the community in which we operate and that we move to remove barriers and create a welcome for all.

2021 was designated the Year of the Environment and The Trustees are always pleased to receive questions despite the many challenges we face we cannot ignore from our membership which will help to further their the effect that humanity is having on the environment understanding of our work and in turn help to promote globally. As responsible, spiritually aware, caring individthe Spiritualist message. We cannot do this alone and uals we need to keep the environment at the top of our are dependent upon our Districts, churches, membership agenda, do all we can to reduce the effects on our planet and congregations if this message is to be shared to the and think carefully about the lifestyle choices we make widest possible audience and in turn have the greatest and the effect these will have on our planet. In a demeffect in creating a more spiritually aware and caring ocratic free country we all have choices and we should society which addresses the needs of humanity as a always seek to make those choices from an informed whole. view; the Union needs, in my view, to play its part in providing our Churches with the necessary information and support to take those decisions for the greater good of everyone. With the rising costs of utilities all Churches should be seeking to insulate their buildings, install energy-saving measures and seek alternative sources President Minister David R. Bruton, DMS, MBA

The Trustees are always pleased to receive questions from our membership which will help to further their understanding of our work and in turn help to promote the Spiritualist message. We cannot do this alone and are dependent upon our Districts, churches, membership and congregations if this message is to be shared to the widest possible audience and in turn have the greatest effect in creating a more spiritually aware and caring society which addresses the needs of humanity as a whole.

ANNUAL REPORT 2021/22

TO ENCOURAGE

Spiritualist scientific research, working with scientific and educational establishments in the UK and internationally.

TO CERTIFICATE

To train and appoint Ministers, lecturers, exponents and teachers to allow them to promote the religion of Spiritualism to the highest standard.

TO PUBLISH

AIMS & OBJECTIVES

THE OBJECTIVES OF THE CHARITY ARE:

To source, commission and distribute Spiritualist literature and promote mission work through many forms of media, including raising our profile on social media platforms internationally.

TO SUPPORT

To continue to develop the work of the Arthur Findlay College and the Barbanell Centre as major international teaching centres for the advancement of psychic science and the training of exponents, in addition to using virtual tools to teach and promote the message of Spiritualism for those unable to attend either the Arthur Findlay College or the Barbanell Centre.

TO PROMOTE

To work towards the promotion, advancement and diffusion of a knowledge of the religion and religious philosophy of Spiritualism on the basis of the SNU Seven Principles as defined in the Articles of Association, to unite Spiritualist societies and churches into a Spiritualist brotherhood and to secure for them full recognition as religious bodies both within the community in which they operate but also collectively within the wider society.

ANNUAL REPORT 2021/22

REPORT OF THE TRUSTEES INCLUDING A STRATEGIC REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

The Trustees are pleased to present their report, together with the financial statements of the charity, for the year ended 31st December 2021. The financial statements are also prepared to meet the requirements for a directors’ report and accounts, including a strategic report, for Companies Acts purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Articles of Association and 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 (FRS102). The trustees are responsible for ensuring compliance with both company and charity legislation as well as complying with the requirements of the Charities SORP 2019.

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ANNUAL REPORT 2019/20ANNUAL REPORT 2021/22
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ANNUAL REPORT 2021/22

ONE UNION ACTION PLAN

Following consultation through our committee structure a Five-Year Action Plan was agreed for the Union. The Action Plan summarises key priorities and allows the National Executive Committee to target scarce resources into agreed areas which will achieve the aims and objects of the charity. This report is structured according to our agreed priorities, the objectives in each of these areas and our achievements in this year, which will then be fed back into the plan to help develop future strategy.

PROMOTE THE RELIGIOUS TEACHINGS OF SPIRITUALISM

Achievements

The Action Plan is reviewed and updated by the Board during the year.

The agreed priority areas are:

Religion and religious teachings of Spiritualism Spiritualism worldwide PROMOTE Healing and care in the community Improving resources

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EMPOWER
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Our Churches and Centres Learning about Spiritualism

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ENCOURAGE
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Centres and the Spiritualism worldwide membership Healing and care in the community Improving resources

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ENCOURAGE
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Learning about Spiritualism and a high standard of training.

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ANNUAL REPORT 2021/22

EMPOWER OUR CHURCHES AND CENTRES

Achievements

As the country has come out of lockdown the Union has provided a range of information and support to allow the Churches and Centres to reopen safely, and the majority have done so, though some have struggled to form a working committee in order to achieve this.

An undertaking was given very early on that no Church would be forced to close owing to cashflow problems and we have supported a number of Churches with grant and loan finance where necessary. Each case has been considered on a case-by-case basis, informed by the key financial information to ensure that we support the Churches and, in turn, control the application of funds.

We continue to promote greater Interfaith dialogue within the Churches. Interfaith Week 2021 was held as a virtual event; however, many SNU Churches still involved themselves and this has acted to help support the Church community and the wider communities around the UK.

Social Media

We initiated the early creation of a dedicated Facebook page to provide current information for Covid support via social media directly to the Churches and this has continued throughout the year, especially reflecting the different legislation and guidance within the devolved countries of the UK.

We continued to add to the “Perspectives” page on the website to promote a current philosophical approach.

We continue to conduct services to celebrate Church anniversaries and rededications. As in-person meetings have once again become possible these services are returning to our agenda, which provide a great opportunity to bring Spiritualist congregations together and to celebrate the work and history of our Churches. 2021 was designated the Year of the Environment and every effort was made to include the Churches in promoting a more environmentally friendly way of operating. The Church Improvement Grant

had its budget doubled and was focused upon projects which would help lower the carbon footprint of the Church and in turn, the movement.

The Union continues to conduct many of its regular meetings virtually, which serves to save resources and avoid the need for members to travel around the country, burning fossil fuels and further polluting the environment.

PROMOTE THE FURTHER GROWTH OF SPIRITUALISM WORLDWIDE

Achievements

SNU TODAY

SNU Today continues to be developed to support the promotion of Spiritualism worldwide and is sent in hard copy to all members and Churches and shared digitally via the website.

SNUi

SNUi was uniquely positioned, as it had been operating entirely via the internet for the previous eleven years.

Audience with the President

A new initiative was introduced, ‘An Audience with the President’, which was a weekly discussion forum with a wide range of guests; this has been maintained through all three lockdowns in the UK. Following the first few weeks the regular sessions were recorded and placed on YouTube and social media to extend the audience in different time zones and many sessions have been viewed over 1,000 times. As we came out of lockdown and the world returned to normal the ‘Audience with the President’ sessions were drawn to a close; however, the recorded sessions remain available via our YouTube channel as a useful resource for the membership and wider public eager to gain a deeper insight into Spiritualist thinking and debate.

Strategic Review

Following the passing of a motion at the 2021 AGM the NEC agreed to conduct a complete review of our strategic policy. It was felt important to sample a wide range of views and opinions and a set of virtual meetings will take place during 2022 to create a channel for these views to be expressed. The SWOT analysis model is to be adopted and the NEC and all Union committees will conduct that exercise, together with representatives of the districts; in addition, an online questionnaire has been designed which seeks the views of the wider public.

Membership

A Membership development programme was launched to include the removal of provisional membership for Individual Members, which has seen the decline in Individual Membership experienced in recent years halted. The national Individual Members Representative has worked towards establishing a virtual meeting for Individual Members to provide them with a voice and the initial meetings have been well attended.

Once collected, all the data will be fed into a task and finish group and it is hoped to at least provide an initial report at the 2022 AGM to demonstrate to members that we have listened to their concerns and, more importantly, are prepared to act to bring about change.

ANNUAL REPORT 2021/22

PROMOTE LEARNING ABOUT SPIRITUALISM

Achievements

On Going Work

SNUi Training

Work continues to develop training and learning within Spiritualism through the introduction of new and revamped course notes for distance learning and the delivery of more courses virtually, hence increasing engagement throughout the Union.

It promotes training online through SNUi by increasing the programme on a weekly basis and introducing more SNU award-holders to teach on SNUi in addition to delivering sessions geared for different international time zones with a view to attracting a wider audience.

New training aids have been delivered and updated to support the study of new courses.

Education & Exponents

Committee

Virtual Training

EECom has also offered training to all District Council Healing Committees for them to conduct online training; about half have accepted so far.

EECom has introduced virtual meetings for Course organisers and tutors.

EECom continues to operate virtual training sessions for students.

Social Media

The Union continues to develop a strong presence on social media.

The Arthur Findlay College

The Arthur Findlay College program online continues to develop whilst the College is closed and it has been agreed that this form of training will continue when the pandemic comes to an end in order to provide access for more students to the Arthur Findlay College’s internationally respected tutoring. Maintaining the College to be ready for reopening has been equally important in ensuring its ongoing in-person work with a view to continuing Arthur Findlay’s legacy.

Service of Remembrance

We attended the National Service of Remembrance at the Cenotaph for the fourth time despite the restrictions of the pandemic and the need for social distancing. It is pleasing that we are able to join representatives from other faith communities in this national service of remembrance out of respect for the many from earlier generations who made a great sacrifice to support the cause of peace in our world.

IMPROVING RESOURCES

Achievements

Healing Awareness Week

Healing Awareness Week was delivered as a virtual event again in 2021; this was promoted via a new focus video to support healers and patients alike and allow them to experience healing first-hand. There was continued support for the Healing Forum, creating dialogue with all the main UK Healing organisations with a view to developing understanding and a consistent standard across the delivery of spiritual healing in the UK. There was an effective investment of reserves to increase and develop new income streams to support the development of the SNU, though it was necessary to draw down some investments to fund the extended closure of the Arthur Findlay College. There was increased inclusion internationally through the provision of learning materials in more languages to support the provision of online teachings in countries around the world.

The robust reserves policy for the Union over the last ten years has helped us weather the storm and support our Churches through these difficult times. The Board has agreed to revisit our reserves policy during 2022 to ensure that it remains robust and fit for purpose for the post-pandemic future.

Diversity and Inclusion

This follows the appointment of Ordinary Director 3, whose portfolio reflects and promotes this important work to create a more inclusive Union.

YouTube (SNUFilm)

During 2021 we tidied up this channel, giving it a fresher look and curating a number of playlists to enable visitors to quickly find what they want. The use of Zoom and the ability to record meetings have provided regular new content for the channel, enabling those who attended to watch again and those who missed content to catch up. We also used the channel to create “explainer” videos for new educational courses, helping to promote their take-up and success.

We again live-streamed our annual Peace Service. Normally based at the National Memorial Arboretum, we were able to reach an existing and new virtual audience and promote the Spiritualist values of Peace.

A new use for this channel is as a repository for training videos, which we began to create to help support our Church Committees, enabling them to have a point of reference and a useful resource for new Committee members. External rental income helped to support the Union financially through difficult times; we have reviewed all rents and supported, where appropriate, tenants experiencing difficult financial circumstances. We continue to repair and refurbish our rental properties so that they provide our tenants with a comfortable and appropriate environment in which to live. District council funding returned in 2021 with the payment of full allocations which reflected the increased district activity during the year. Continuing the move for meetings to a virtual format throughout the Union has helped to significantly reduce expenditure, which has helped us to weather the challenging financial climate.

It was agreed to recruit a Church Relations Coordinator and Matthew Mold joined the team in November; as his role is developed it is focused upon support for our Churches and supporting the role of head office in delivering a consistently excellent level of service to our affiliated bodies and members alike.

Complaints Procedure

Working closely with the Complaints Committee, the General Purposes Committee has totally redrafted Bye-laws F, which governs the conduct of complaints within the Union. This will be published in 2022.

SNUi has completed approximately 1,345 sessions online over the year 2021.

SNUi has expanded into 39 countries and offers 17 National Representatives who speak their native language for their assigned country.

SNUi had a reach of over 308,959 people across the Facebook platform from the start of the pandemic.

SNUi held 296 Divine Services (including 52 members-only, 52 public and 192 Student Divine Services). We held 52 presentations of mediumship, 156 philosophy classes, 52 meditation classes, 192 practice circles (4 regular weekly classes at different time zones), 104 workshops, 104 healing events and 52 spirit art classes.

ANNUAL REPORT 2021/22

PROMOTE HEALING AND CARE IN THE COMMUNITY

Achievements

PUBLICITY & PUBLIC RELATIONS

Find us and follow us!

by Alv Hirst

Last year we held our AGM online for the second time and we were able to incorporate learning from the previous year. It is worth reflecting on the whole weekend and the opportunity of bringing us all together despite another challenging year. Zoom has continued to be an invaluable communications tool, and for the AGM it enabled information to be shared, questions to be asked and answered in real time, and voting to take place. In addition, a day of talks, discussions and workshops took place. The difficulties that we have faced in meeting physically were overcome and enabled greater access; learning is being taken forward and this has pointed the way to a hybrid physical/virtual AGM in future years.

or the wider community. What is valuable about the magazine is that it is a place where we can hear a range of voices of people in our movement, many of whom we have never met before. It builds an insight into the experience of Spiritualists today, helping us all to consider what it means to be a Spiritualist. Even when our history is discussed, it provides useful inspiration for how we express our religion today. All of this is a way of starting discussions and conversations that are beneficial to creating a stronger culture within the Union, for example in environmental issues or diversity. Last year the magazine was allocated an ISSN number, which means it will be lodged in the permanent collection of the British Library, forming a historical record for future generations of Spiritualists and researchers.

At this point last year Zoom was rather a necessity. This year, as restrictions have lifted, there are many Churches which have realised that their work online will continue to be important. The Publicity & Promotions Committee and myself have worked with Churches to support them in strengthening their digital work. This has included ironing out issues encountered with social media platforms, to getting to grips with Zoom. We created a “how to” video guide for Churches to think about the important aspects of delivering a Spiritualist service online, along with the technical instructions to make them happen. There are now Churches which have decided to continue their online presence, understanding that it is a form of digital outreach. Just a few years ago there were many Churches who avoided social media. Now it has been embraced as a tool to reach more people and bring them into our Churches. We are encouraged to see how this has developed and how it has helped many Churches to survive the pandemic and retain contact with their congregations.

We have been able to use our website and social media to keep everyone informed. Covid restrictions continued to be often confusing and changed frequently across the four nations of the United Kingdom. It has been useful to curate the information relevant to places of worship to enable them to operate safely within guidelines. Questions have been frequent and I am reassured that Churches have felt able to get in touch with their enquiries, all wishing to create the safest environment for their congregations. Our digital communications have been informative in other ways too. We joined Black History Month to celebrate the important contributions of Spiritualist Pioneers who were also people of colour. Their visibility in history has not been as it should, and ensuring that our media reflects the diversity within Spiritualism and the diversity that we strive for is vital.

Our social media reaches different audiences, which is evidenced by the demographics. One popular aspect of our content across the board are the simple quotes that reference an aspect of spirituality and Spiritualism. We receive a lot of feedback about these and many use them as a starting-point to inspire their thinking. For those curious about, or new to, Spiritualism, they give a window into Spiritualist thinking. All in all, we aim to inform people why we are Spiritualists and how we think, as well as what we do. This all helps to maintain and build the profile of Spiritualism, keeps Spiritualists in touch with their religion and signposts the curious towards the many Church communities in the Union.

The fact that we are a Union reminds us of the importance of our shared goals. Our members’ magazine, “SNU Today”, has continued to be a platform for inspirational things that are happening across our network. In editing the magazine I have tried to share examples of successful working, enabling a behind-the-scenes look at Churches. This is not only a way of celebrating the incredible efforts of the many volunteers who run our Churches but also a way of sharing ideas as widely as possible. There is a massive amount of expertise and creativity out there, and sharing it is a way of strengthening the Union as a whole. My aim has been to establish the publication as a reflection of the important work that takes place throughout the Union, whether that is work with congregation, membership

Alv Hirst | com.dir@snu.org.uk Communications Director, Editor of SNU Today

~~community.~~

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ANNUAL REPORT 2021/22

THE ARTHUR FINDLAY COLLEGE

As the pandemic spread around the globe the Arthur Findlay College was forced to close its doors back in March 2020, which has considerably reduced one of the main streams of income to the Union. The College has posted a loss for the year of £328,521, which compares with a loss of £570,420 in 2020, following the suspension of our residential courses. This is the second annual loss the College has posted in nearly twenty years and is a direct effect of the closure due to the pandemic; however, prior to the pandemic the establishment of a robust reserves policy and fund has helped the College to weather the storm.

us to maintain a small team at Stansted Hall to maintain and uphold the security of the building while the remaining staff have been furloughed.

As we moved into 2021 it very soon became evident with the advent of the second wave of Covid that our ability to open again kept being pushed back. 85% of the students visiting the College come from abroad; with international air travel virtually grounded and the virus running out of control in some of our students’ homelands it became evident that our plans for a Spring 2021 opening were not going to materialise. Plans were revaluated and it was agreed to reopen our residential operations early in 2022; this has again had to be pushed back but at the time of writing we plan to reopen the College on 26th March 2022.

As it became evident that the pandemic was going to have a detrimental effect on revenues long-term the College started to work with our tutor team to develop a virtual offering. This began with private sittings and spiritual assessments and was developed into the provision of short courses and two virtual Open Weeks, which has produced a net income stream for the year of £466,453. Our thanks go to all of the tutors who have taken part in this exercise, which has also helped to support our tutors, who were no longer able to travel to undertake their work internationally.

Our confidence that our reserves will maintain operations until such time as we are able to fully reopen have proved to be correct; however, we anticipate a difficult trading year in 2022 as we begin the journey of return to full operations. In spite of this, the online side of the business is planned to continue now as a permanent fixture and this will go some way to maintaining the business through what we envisage will be a challenging year.

Faced with considerable budgeted losses once again for the full year, we have appreciated the UK government’s Furlough Scheme, which has allowed

THE BARBANELL CENTRE

The Barbanell Centre faced similar challenges to that of the Arthur Findlay College, with residential courses cancelled and the Centre having to close; however, owing to the slightly different business model from that of the College we were able to trade for a greater proportion of the year than we managed in 2020. The small team who run the Centre were also furloughed, which has helped to contain the losses of not being able to trade. As soon as it was possible, the Centre resumed operations under the guidance of the Regional Health and Safety Authority, and Headway and one or two of our other commercial clients, including the NHS, were able to resume their training activities, of course following the necessary risk assessments and the implementation of all Covid-19 protocols.

The Centre posted a loss for the year of £44,565, compared with a loss last year of £61,173. The Centre does not rely heavily on overseas students for its courses, so we hope it will be able to return to normal operations very much sooner than the College is expected to do. Attendance at the physical courses which took place has been lower than would have been anticipated and it is believed that this is due to the lack of confidence, with students still concerned about infection rates in the UK. 2022 will continue to be a challenging year and the move within the Union to hold meetings virtually has had a direct impact on the Centre's revenues but we have sought to develop the external side of the business, which is growing strongly and will replace some of the lost revenue received from the Union.

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ANNUAL REPORT 2018/19
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ANNUAL REPORT 2021/22

CASE STUDY

Barry Spiritualist Church

"The Church has realised that technology has changed the landscape that Spiritualism operates within and throughout the pandemic has “seized the day” to bring its congregation through to the present time".

As the UK began to open up once more following the introduction of vaccinations and the lifting of restrictions, our Churches continued to navigate their way through more uncertain times. Barry is a town in South Wales, UK, and has had active Spiritualists among its population since 1896. Barry Spiritualist Church and Centre has used the past year to consolidate its learning from the beginning of the pandemic and to find a new way of working that continues to include its congregation, as well as bringing previously untapped opportunities .

The Church has realised that technology has changed the landscape that Spiritualism operates within and throughout the pandemic has “seized the day” to bring its congregation through to the present time. The Church signed up to a Zoom account at the very beginning of the first lockdown period. Tony Leeson OSNU, Church President, speaking on behalf of the enthusiastic committee, said, “It was a means of maintaining our community and allowing our members to continue to enjoy the services and community spirit that we endeavour to create in our Church.” This was a successful move and enabled the Church community to stay connected, despite the temporary lockdown of the Church.

Last year the Church and its community had become experienced in providing Zoom services and events and had made full use of the opportunities that working on a digital platform can bring. They had realised that it was possible for exponents who would not physically be able to travel to South Wales to appear on their virtual platform. Tony explains: “By adopting this form of modern technology we were able to reach far and wide with services taken by guest speakers that we would not usually have the opportunity to invite to our Church. We have been joined by speakers from all parts of the UK as well as from Sweden, the Netherlands and even New Zealand! Our intent has always been to meet the needs of our local community; however, Zoom opened up the world to Barry Church, South Wales, with a virtual congregation joining us from all parts of the country and further afield.”

As restrictions lifted and the Church reopened, rather than pulling the plug on Zoom they decided to proceed with a hybrid approach, offering a mix of physical and virtual services as part of their programme. This saw the welcome return of familiar exponents to their Church platform, while continuing to connect their congregation to exponents from around the globe. Although the pandemic period has been undeniably difficult, the committee have found a way through that has created exciting new opportunities and expanded their congregation. It was also a pragmatic approach that has built their resilience through a period where many were still finding their confidence to attend public events. “Since we had the relaxation of the Covid restrictions,” Tony explains, “the committee decided to try a mixture of services being virtual and also in-church. This works well for us at the moment, as many of our guest speakers of the past continue to be very cautious. Therefore, the way around this is to have a combination of both actual and virtual as we attempt to meet the needs of both our physical congregation and also the friends we have made through our virtual congregation.”

None of this has felt like a stopgap for the church, since the committee has taken a planned approach to cope with uncertainty and to enable their congregation to experience the work of a diverse range of exponents. This has given everyone a wider view of Spiritualism, bringing in new perspectives and ideas. As the Church moves into 2022, it does so having learnt about the power of digital communications and its ability to strengthen what is at the very core of their community. This is verified in Tony’s words: “The great thing about Barry Church is the camaraderie and community spirit. The sheer joy of coming together with our fellow brothers and sisters to enjoy the comforting feeling that is embraced by all as soon as you walk through the doors of this wonderful old building that is full to bursting with spirituality. This building has been enjoyed by so many for such a long time and the essence of those who are no longer with us is still present within the walls of our beloved Church.”

ANNUAL REPORT 2021/22

CASE STUDY

Liverpool Spiritualist Church

At a time when society has been through the stresses of a pandemic, followed by a cost of living crisis, we have seen inequalities deepen and needs rise within our communities. Spiritualists have always been found among those responding to these issues. Liverpool Spiritualist Church was named as Church of the Year in 2021, not least for its long-standing response to these difficulties that some of the citizens of Liverpool have experienced.

Central to the Church’s outward-looking work is the group of volunteers drawn from the Church committee and their congregation. Known as “Team Daulby,” a name which unifies their efforts, they have worked tirelessly to express Spiritualist values through practical action. In December 2021 the team worked in partnership with local refuge providers and collected 75 sacks of gifts and essential items for residents and their children. The Church described this as “an epic delivery” and thanked everyone by saying, “You are amazing people and we at Daulby Street are blessed to know you.” We see a strong congregation-centred approach in action. As people, we all find a need to be a part of something outside of ourselves and a Church is an ideal vehicle to provide such an important aspect of our humanity. And, like a wheel within a wheel, the Church community is a part of the wider community in Liverpool. Indeed, the Church also won a Community Service award last year.

We asked Church President Wendy Rotherham why community-focused work was so important to the Church and, in particular, whether she felt that it was an important part of Spiritualism. For her, it began at the very beginning of her Presidency when the outgoing President asked, “If you don't do anything else, will you carry on with support and the refuge?” The refuge in question has already been mentioned and the commitment to maintain support for it was made and kept! Although the refuges have been through many changes, the Church has been unwavering in its support, because the need has remained. We discussed the incredibly difficult circumstances that women, and men, can find themselves in, often with their children to support. While the refuges have experienced workers, they cannot do everything, and the Church in collecting and distributing Christmas gifts, toiletries and other essentials is creating a better experience and reminding them that there are people in the community who care. An important detail that Wendy discusses is the need to understand that each individual has their own sense of pride and self-respect. Thought goes into the charitable work of the Church to ensure that it takes place respectfully and, as she explains: “We are Spiritualists, and spiritual people, and we need to have empathy in what we do for others.”

The Church hasn’t lost sight of its own community. The congregation are precious to the Team and they have continued to be supported through the pandemic. Wendy knows that she’s not there as a counsellor but she does know the value of being a listening ear. As the first lockdown began, the Church used its networks, whether person-to-person or online, to reach out to the wider congregation. It’s perhaps a good measure of the Church to know that closing the doors of the Church didn’t mean closing the connections of community. As things opened up once more, Team Daulby were able to move back towards their usual busy timetable of services, healing, education and events. They aspire to meeting the needs of all sections of the Liverpool community. “Daulby is renowned for attracting younger people and students,” says Wendy. “They have questions and they know there’s more to life than what’s happening on the earth plane.” Perhaps what makes the Church so attractive is the environment where people are encouraged to ask questions, ask for support, and feel that they are not alone on life’s journey. We often talk about Spiritualism being non-dogmatic but this can only be so by providing the opportunity for discovery and growth that is exemplified here.

Wendy describes their work by saying, “The Church doesn’t belong to us, it’s a legacy.” Through their work inside the Church and outside in the community, the Church lives in the present. It aims to provide something that is relevant to its congregation and community today in order to help them face tomorrow – a Spiritualist and spiritual legacy that is alive in Liverpool.

ANNUAL REPORT 2021/22

This diagram of the Seven Principles comes from the book '21st Century View of the Seven Principles of Spiritualism' by Minister Barry Oates available via the SNU online shop www.snu.org.uk

The Seven Principles The Seven Principles

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available via the
Eternal Progress Brotherhood of Man SNU online shop
www.snu.org.uk
(Progression Assured) (Unity of Life)
Communion of Spirit Personal Responsibility
Fatherhood of God
(Possibility of Contact) (Obligation of Life)
(Essence of Life)
Continuous Existence Compensation and Retribution
(Spirit of Life Continues) (Incentive to do well)
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Total: £2,151,465

INCOME

OUR FINANCES

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£4,000,000
£3,000,000
£2,000,000
£1,000,000
£500,000
£400,000
£300,000
£200,000
£100,000
£50,000
£0
Education Investment Trading Affiliation Donations Other
Programme Income Activities & Legacies
£739,616 £294,953 £191,238 £102,253 £477,986 £345,419
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Church Affiliation Fees

The Church affiliation fees due on 1st January 2021 continue to be received from Churches and at the year-end income from the fees represented £40,973 (2020 £44,634) of Union total income. These funds are used to fund the support from head office which is provided to our affiliated bodies and membership. In addition, Churches in Sole Trust pay £100 per annum and when Churches' properties are bought and sold, the Union levies a Trust Property management fee, which goes towards covering the costs of the Union's Trust Property operations in supporting our Churches. Some Churches took the view that, having been closed for much of the year, affiliation fees should not be paid but, given the considerable work of the Union during the pandemic, it was felt that Churches should continue to make this remittance to the Union; however, any Churches having problems with levels of working capital have been helped on a case-by-case basis subject to application.

Members' Subscriptions

Individual Membership fees are traditionally due at the beginning of October each year; the Union was pleased to note that members continued to support the SNU by renewing as normal and would like to take the opportunity to thank members for their support. Including membership fees paid to SNUi, membership subscriptions achieved an income of £78,901 in 2021.

ANNUAL REPORT 2021/22

Education

The income derived from Education provided by the Union is the area most impacted by the pandemic and this is seen an increase of Education-related income to £817,468 (2020 £739,616), a year-on-year increase of £77,852. The Arthur Findlay College has been closed since March 2020 and it is anticipated that it may not reopen until 2022. The Union has been proactive in promoting online content to all members and is now offering services of worship, education courses, healing, readings and training.

Property rental Income

The rental income from properties in 2021 was £97,276 compared to £75,586 in 2020. We did not experience the anticipated fall in rental income which was expected and all the Union’s rental properties continue to be managed on our behalf through professional agents.

Support from the Government

This has generated a new stream of income for the Union and it is hoped that this will continue to help smooth the re-opening of the College during uncertain times. Membership of SNUi has also increased as members take advantage of the wide range of classes and services following the closure of Churches and Centres around the UK. In addition, there has also been an uptake in online Education and Exponents courses and training, which has in turn helped to support educational income in general.

Investment Income

2021 has proved to be an excellent year for stock markets internationally and the year closed near its high point in capital valuation. In the year we produced a gain on investments of £730,910 compared with £34,839 in 2020. Dividend income also remained strong, producing an income of £186,715 in 2021 against £184,355 in 2020. In order to support the cashflow of the Arthur Findlay College £200,000 was withdrawn from our investment portfolio during the year and this will have had a negative effect on the level of dividends paid. A further £200,000 was withdrawn from the portfolio early in 2022, which will in turn have a similar effect on the 2022 dividend income the Union receives.

It is important to note that since the turn of the year markets have seen a significant readjustment to reflect high commodity prices, rising inflation and the war in the Ukraine. The Union remains committed to its investment policy as a long-term investor with a fully diversified portfolio investing in a range of international economies and despite the present weakness of equity prices we are confident that prices will settle and continue to offer good value once world economic turbulence reduces.

During the year the Union continued to take advantage of the support provided by central government in response to the pandemic in the form of the Furlough Scheme. With the College closed, this helped us to retain key members of the team ready for when the College is able to reopen for business.

The total income to the Union accounts for the financial year was £165,598. Staff were furloughed from the College and the Barbanell Centre but not from Head Office, which remained operational throughout, even though, with a view to protecting the safety of our staff, the majority of Head Office staff worked from home. Our total expenditure during the year was reduced by 15.4% overall to £2,231,696 (£2,639,199 in 2020). Staff wages were supported by the Furlough Scheme, as reported above, and we have also benefited from the reduced wages payment resulting from the redundancies reported in 2020.

The effect of making SNU meetings virtual during the year served to reduce overall Committee expenses and the NEC has agreed to retain virtual meetings wherever possible, both to reduce costs and to reduce the carbon footprint of the Union, which is produced through reduced travel by many volunteers and paid staff alike.

The decision to hold the AGM as a virtual event also had an impact upon costs; the virtual AGM held in July was considered to be a successful event, with increased member and delegate engagement, and costs were increased to £7,206 It was hoped to hold an in-person meeting in 2022 with members joining via a virtual broadcast but in April the NEC decided to continue to hold the AGM using the Zoom platform.

ANNUAL REPORT 2021/22

EXPENDITURE

Total: £2,231,696

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£3,500,000
£3,000,000
£2,000,000
£1,000,000
£500,000
£400,000
£300,000
£200,000
£100,000
£50,000
£25,000
£0
Education Publications Affiliation Raising
Programme Funds
£1,951,918 £74,598 £87,718 £117,462
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Our total expenditure during the year was reduced by 15.4% overall to £2,231,696 (£2,639,199 in 2020). Staff wages continued to be supported by the Furlough Scheme for a proportion of the year, the effect of the redundancies announced towards the end of 2020 helped reduce the staffing costs by 37.1% from £1,140,259 in 2020 to £716,682 in 2021. The continued closure of the College also saw overall costs reduced which helped defer the reduction in income due to the College closure. Support costs remained steady at £729,500 compared with £729,111 in 2020 which demonstrates a good control of the administration functions of the Union. The total employee benefits of the 5 key management personnel increased to £258,579 in 2021 compared with £222,269 for four people this reflects the movement of the Presidents role from that of a contractor to be included in the payroll at the recommendation of our audit team.

The effect of continuing to make SNU meetings virtual during the year for most committees continues to help control our costs with no charges for travel or accommodation and of course this policy also serves to help reduce the Unions carbon footprint as part of our on-going concern and care for our environment. Committee expenses for the year totaled £13,422 compared with £20,670 in 2020 which also reflected a 35% reduction in costs year on year.

The 2021 AGM was also held virtually again at a total cost of £7,709 compared with £4,578 in 2020, the meeting in 2021 was a two day event compared with the single day in 2020 but this figure needs to be considered in the light of £21,650 for the last in person AGM held back in 2019.

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ANNUAL REPORT 2021/22
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ANNUAL REPORT 2021/22

INVESTMENTS AND RESERVES

The financial objective of the investment portfolio, as stated in the SNU’s Investment policy statement, is to maintain the real value of the assets while generating a stable and sustainable return to help fund the charity’s activities over the medium- to long-term in order to secure the activities of the Union for the future. The investment objective is to generate an income in line with inflation.

The SNU’s assets are invested broadly in line with its aims where possible. Specifically, the Trustees do not invest in companies that are involved in armaments, the production of tobacco, or pornography with directly held securities. The brokers adopt a responsible approach to risk management with agreed levels of risk which are reviewed on a twice-yearly basis with Brewin Dolphin.

The Union’s brokers, Brewin Dolphin, have discretionary authority to buy and sell stocks within the portfolio without reference to the Trustees. This policy is reviewed at six-monthly intervals by the Financial Director and President meeting with the brokers and these meetings are reported back to the Finance Committee and the Board. All shares within the portfolio are reviewed regularly by the brokers, taking account of the considerable research resource they have at their disposal, and the portfolio continues to be managed to meet the risk criteria set by the Finance Committee, which over time mitigates the risk within a balanced portfolio as a whole. Reserves help us prepare for the risk of unseen emergency or need for funds and also enable us to plan for future asset purchases to help us deliver the charity’s objects. The charity tends to utilise income from the portfolio; however, capital may only be utilised in certain circumstances.

The total value of reserves held as at 31st December 2021 is £17,625,444 (£16,399,445 in 2020). Details of designated funds are included in note 21.

LEGACIES & DONATIONS

During 2021 we had legacy donations, which amounted to £1,102,912. To coincide with national Will Writing Week in 2020 the Union wrote and developed its own booklet, 'Leaving a Gift in your Will to Spiritualism', which was sent in hard copy to all members and affiliated bodies.

It is also available digitally through all SNU websites and provides guidance on how to leave a legacy to support either the Union or one of its Churches. In addition, we have received £32,417 in donations of small amounts, and many thanks to those members who contributed in this way. Every donation, no matter how small, is helpful!

FUNDRAISING

The charity engages in fundraising activities with the general public in the form of donations. For all fundraising practices within the Union, it is ensured that compliance with fundraising regulations is observed, including protecting people in vulnerable situations. The Union does not use third parties to assist with fundraising and the charity received no complaints in this year regarding its fundraising practices. The Trustees, having regard to the liquidity requirements of operating the Union, have operated a policy of keeping available funds in an interest-bearing deposit account and seek to achieve a rate of deposit interest which matches or exceeds inflation as measured by the Consumer Price Index. Reserves are needed to bridge any potential funding gaps between spending on operations and receiving resources through affiliation fees, Individual Membership fees, Education, investment income and rental income, which are the Union’s five main sources of funds.

FOUNDATION FUND

When the Foundation Fund was established, a target of £1 million was set and this target remains in place. These funds are held in quoted investments and cash with a value of £714,240 (£610,440 in 2020). Gift Aid is reclaimed where possible for all donations received from taxpayers under prevailing UK tax law. The Arthur Findlay College has investments with a market value of £3,631,923 ( £3,469,385 in 2020).

RESERVES POLICY

The SNU have numerous reserves within their balance sheet. Some of these reserves have restrictions placed on them from external sources (Restricted Funds). This is usually where funds have been donated from a third party for use in a specific way. There are also other reserves which have been appropriated or earmarked for a specific purpose (unrestricted reserves). The details of these reserves are at Note 21.

This leaves the Union with a General Fund Reserve, which the NEC can earmark for a specific purpose, based on the likelihood of something taking place in the near future or retain as General to cover for any unexpected events, such as costs the pandemic. The General Fund Reserve currently stands at £3.6M. The NEC considers this to be appropriate to cover any downturns in income/donation to the charity or unexpected expenditure in the near future.

The NEC have initiated a Strategic review of the charity, to identify any new opportunities to achieve its objectives and to review current practices. This will flow into a financial forecast, for the next five years, consisting of an Income and Expenditure statement, Funding requirements and the Balance sheet. The Reserves form part of the balance sheet and will be reviewed as part of this process for appropriateness and level the reserves should be held at.

ANNUAL REPORT 2021/22

SUSPENSE ACCOUNT

Unfortunately, from time to time SNU Churches held in Sole Trust are closed and sold where it has not been possible to form a new Committee to run the Church. Once a Church property is sold the assets from the Church are added to the Union’s suspense account, minus any property management fees, outstanding bills, legal fees, etc.

These funds are then held in suspense for a period of six years, before they are moved to Aged Suspense. The six-year period commences from the formal date of church closure as ratified by the National Executive Committee.

However, new Churches, and in some cases existing Churches (depending on their Trust Deed) that are established within a three-mile radius of the closed Church, are entitled to apply to the Union for a grant from suspense funds within the six-year period. Once funds are moved into Aged Suspense the Union can apply these at its discretion for the furtherance of Spiritualism in a variety of ways.

Currently the suspense account holds funds from the sale of the following Church properties:

Bristol Belmont

Uxbridge

Walthamstow Lyceum

Barrow

Cirencester

Rochester Square

Wembley

Solihull

Peterborough

PRINCIPAL RISKS AND UNCERTAINTIES

The Trustees have agreed a risk management strategy, which comprises:

A twice-yearly review of the risks the charity may face, which are detailed in a Risk Register;

The establishment of systems and procedures to mitigate those risks identified;

A plan has been developed to address declining membership and a membership drive has been instituted, together with the removal of provisional membership, which is seen as a barrier to new membership;

The implementation of procedures designed to minimise any potential impact on the charity should those risks materialise;

During the year a number of policies have been reviewed and updated to ensure compliance with recent legislation.

The major risks the Trustees agree that the charity faces as of December 2021 are listed below, along with actions taken to mitigate each of the risks:-

Pandemic – Failure of the world economy to recover from the effects of Covid-19 and the ongoing effect on the UK economy.

The effect on international air travel, periods of quarantine and propensity to travel could potentially have a long-term effect on the Arthur Findlay College.

With nearly all SNU Churches and Centres closed following the lockdown in March 2020, concern exists as to how many will be forced to close permanently owing to a range of challenges.

Disaster Recovery Planning – Head Office and the Barbanell Centre produce an updated disaster recovery plan with identified responsible personnel.

Lack of continuity with changes to key personnel, paid and unpaid.

Danger of fraud and error. Cyberfraud procedures to be agreed and insurance was investigated but it was decided not to proceed to purchase.

ANNUAL REPORT 2021/22

EVENTS

PLANS FOR 2022-2023

As a result of the Covid-19 crisis and subsequent nationwide lockdown the Annual General Meeting, which was due to take place on 24th/25th July at the Holiday Inn Hotel in Norwich, was held virtually. The event went well and was well supported, providing the Board with a valuable learning opportunity, which will be applied to future meetings. The Union sourced a suitable external provider, who managed our AGM circulation and provided software to facilitate the voting at the meeting on the day. A range of training and support videos was provided with a view to supporting the membership and helping them to use the new systems.

Subsequently, it was agreed that the 2022 AGM will be planned to return to the Holiday Inn, Norwich, for a hybrid meeting in 2022, including members and delegates attending in person and virtually. The Union has worked with its suppliers to provide the necessary technical support to facilitate this meeting and this will be used very much as a test to determine the Union‘s policy going forward on holding its Annual General Meeting.

Sadly, we have also had to cancel the physical Open Week due to be held in May at the Arthur Findlay College; this was replaced by a virtual Open Week, which was successful and well attended. The Open Week concept was also repeated in October 2021. The Peace Walk due to be held at the National Memorial Arboretum in July was also moved to become a virtual service, which was well attended, and it was agreed to further defer ‘Meet the NEC’ until 2022 and the two Focus on Religion events due to be held in 2021. 2020 had been designated 'Year of the Environment' and we had planned a Green Summit in April; the NEC has agreed to defer the Year of the Environment to 2021. During the Sunday morning slot at the 2021 AGM a speaker from Greenpeace gave a short talk, followed by a discussion focusing upon the Year of the Environment, and the Church improvement grant was linked to environmental projects this year.

The directors take the view that, given its strong reserves, the Union remains a going concern despite the effects of Covid-19 and the turbulence in the UK and world economy following the war in the Ukraine but we will continue to review and manage our position as the current uncertain situation develops.

GOVERNANCE

The Spiritualists’ National Union (SNU) is a company limited by guarantee, governed by its Memorandum and Articles of Association as amended 24th July 2021. It is registered as a religious charity with the Charity Commission and the Office of the Scottish Charity Regulator. Following the passing of a motion by members at the 2020 AGM to adopt a gender-neutral set of Memorandum and Articles of Association a full set of gender-neutral Bye-laws was published in mid-2021. The Board also agreed to adopt a policy of making all SNU publications gender-neutral going forward.

ANNUAL REPORT 2021/22

VOLUNTEERS

The Union is very involved in the community even during the pandemic and is dependent on voluntary help to fulfil many of its key functions at all operational levels. The National Executive Committee, the NEC sub-committees, the Council and the district councils are all operated by volunteers, without whose dedication the Union would find it impossible to operate in all the areas it does.

To calculate the value of the contribution of several hundred people who give their time, energy and effort to the work of the Union freely throughout the country is very difficult and it would clearly run into many hundreds of thousands of pounds if their time had to be paid for at current commercial rates.

In addition to those who work within the Union, both at district and national level, many more hundreds of volunteers work tirelessly to run and maintain the national network of Churches and centres throughout the country. The Union pays tribute to their dedication and hard work to further the philosophy of Spiritualism within their local community.

TRUSTEE INDUCTION AND TRAINING

By the nature of the qualifications for office for election or appointment to the National Executive Committee any candidates will have some experience of working at both district and national level. Training and an induction procedure for trustees ensure that all new members of the National Executive Committee and the Council are aware of both the requirements and the responsibilities of holding office. The content of this training exercise will be kept under review to ensure that the directors of the company are apprised of relevant charity and company law, the content of the Memorandum and Articles of Association, committee procedures and decision-making processes and a review of the recent financial performance of the charity.

The Council Director is elected annually by the members of the Council from among Councillors other than the Officers of the Union. All eligible members are circulated with invitations to nominate Trustees prior to the AGM, advising them of the positions to be filled and the names of the retiring Trustees. One Trustee has the responsibility to oversee all Churches under support orders. When considering appointing Trustees, the National Executive Committee has regard to the requirement for any specialist skills needed within the different areas of the Union’s work. The Trustees are all volunteers, with the exception of the President, which is a paid role.

Procedures for nomination provide an outline job description and an estimate of the time commitment involved in fulfilling the role.

APPOINTMENT OF TRUSTEES

The President and Vice-Presidents are elected in alternate years, the President and one Vice-President in one year, the other Vice-President in the alternate year, each serving for a term of two years. The election is by postal vote of eligible Church Representatives, Individual Members, Kindred Body Representatives and Pioneer Centre Representatives. The Financial Director is appointed biennially by the continuing or incoming President and Vice-Presidents as the case may be, in consultation with the outgoing President or Vice-Presidents, from among Individual Members who are full members of affiliated bodies and have been duly nominated for this office.

The Designated Directors are appointed annually by the continuing or incoming Officers of the Union, in consultation with the outgoing Officers, from among Individual Members who are full members of affiliated bodies and have been duly nominated for these offices. Ordinary Members are appointed annually by the National Executive Committee from among Individual Members who are full members of affiliated bodies.

MEMBERSHIP

There are seven classes of members as detailed in the Articles of Association, namely:-

(a) the accredited representatives of Branches;

(b) the accredited representatives of District Councils;

(d) Kindred Body Representatives;

(e) Pioneer Centre Representatives;

(f) Individual Members;

(g) Affiliate Members.

The board conducts a skills audit each year to ensure that we have a balanced skill set on the NEC; this helps us to identify areas where additional training is required. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertakings of their role. Additional external specialist training is sourced as is deemed necessary. The Union also provides its Trustees with an online resource to ensure that their knowledge of the Union is current and appropriate.

ANNUAL REPORT 2021/22

REMUNERATION OF KEY PERSONNEL

The key management personnel of the organisation are responsible for the day-to-day running of the charity and are listed on page 43 of this report.

The remuneration of key management personnel is reviewed annually to take into account inflation, performance and the employment marketplace and in line with the SNU remuneration policy. It has been agreed in 2022 for the charity to adopt a minimum of the Real Living Wage for all employees with a view to supporting our staff through difficult economic times.

The President’s salary is reviewed every two years. The total aggregate remuneration of key management personnel is included in the notes to the accounts.

BRANCHES

The Union presently has two Branches:-

The Spiritualists’ Lyceum Union, with special responsibility for the education and training of the young, which predates the Union and has a long and proud history of teaching the young within the movement;

SNUi, made up of subscribing members, some of whom are also Individual Members of the Union. At the end of 2021 SNUi subscribing members stood at 1,261. The Branch has a strong educational basis through the provision of teaching and tuition to members online. Membership is international and has already attracted support from around the world. SNUi helps address the requirement within the Union’s Articles to provide missionary work and thus spread the philosophy and teaching of SNU Spiritualism well beyond the UK.

Individual Membership is relatively accessible at £26.00 p.a. There are also funds which may supply grants to individuals who cannot afford to pay this sum.

Anyone aged 18 or over may become an Individual Member of the company and there are currently 1,760 full Individual Members

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ANNUAL REPORT 2021/22

ORGANISATION

PUBLIC BENEFIT

ORGANISATION

The Board of Trustees (the National Executive Committee) administers the charity. The Board meets seven times each year; all meetings, except one in 2021, were virtual, using the Zoom platform.

The structure of the Board is as follows:-

The Officers

The President, who acts as an ambassador for the Union and Principal to the Arthur Findlay College and the Barbanell Centre;

Two Vice-Presidents, one of whom chairs the Collegiate and General Purposes Committee, and the other who chairs the Ministers Administration Committee and is the National Deputy Safeguarding Coordinator;

The Financial Director, who chairs the Finance Committee, which has oversight of the Trust Property work of the Union and other finance-related matters.

In carrying out its activities during the year the Trustees have had due regard to the Charity Commission’s guidance on public benefit.

Each year the Union holds a Peace Service at the National Memorial Arboretum and delegates have attended from across the country in the name of peace. This service was held virtually in 2021 and attracted a large attendance, including many members from abroad.

Spiritualist healing is open to all and is available at most of our 300 centres for a donation only. The Union runs a training programme to develop spiritual healing mediums. Education courses are available to promote speakers and mediums. Weekly Church services are open to all. Our Churches and Centres provide comfort to those who have been bereaved and hire out rooms for use by public services, charities and other community groups. Our Ministry works within the community both to conduct official Spiritualist services but also in supporting prison and hospital chaplaincy and the well-being of individuals both within and outside the movement.

Designated Directors

The Education & Exponents Director, who manages and oversees the work of the Education & Exponents Committee and SNUi;

The Communications Director, who manages and oversees the work of the Publicity & Promotions Committee and special projects.

Ordinary Directors

Three Ordinary Directors, each with a portfolio:-

DISTRICT COUNCILS

Local affairs within the UK are delegated to fourteen district councils, whose objects are to further the objects of the Union within their areas. Each district council is run by a Committee elected by the affiliated bodies and Individual Members within the district.

Focus on Religion/ Religious education and Pioneer Centers
Churches under support
Inclusion and diversity and the Year of the Environment

Council Director

The Council Director creates a two-way link between the Council and the NEC.

In attendance

The Chief Administrative Officer, who attends all meetings of the Board.

Sub-Committees

In addition, the National Executive Committee has designated a number of sub-committees.

The Council

Following a motion at last year’s AGM the Council now meets four times each year and acts as the advisory body to the National Executive Committee and a vital link between the Union nationally, the districts and the Churches.

ANNUAL REPORT 2021/22

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The Trustees (who are also directors of the Spiritualists’ National Union for the purposes of company law) are responsible for preparing the Strategic Report, the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements the Trustees are required to:-

State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements.

Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business;

Select suitable accounting policies and then apply them consistently;

Observe the methods and principles in the Charities SORP 2015 (FRS 102);

Addressing public benefit is integral to the work of the Union, as may be seen in this report. The Union provides resources and guidance to 300 Spiritualist Churches and Centres which are affiliated to it. The dissemination of Spiritualist teaching and philosophy each week in our Churches provides benefit to a wide cross-section of society and promotes positive values and well-being. One of our key principles is the Brotherhood of Man and implicit within this is the importance of serving and helping others.

The Union and its Churches have supported other charities, including the Ukraine, Dementia UK, WaterAid, The Big Sleep Out and collecting for community food banks.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Insofar as the Trustees are aware:-

The Trustees have taken all steps that they ought to have taken in order to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of Financial Statements may differ from legislation in other jurisdictions.

AUDITORS

Make judgments and estimates that are reasonable and prudent; ANNUAL REPORT 2021/22 41

A resolution will be proposed at the Annual General Meeting that Price Bailey LLP be re-appointed as auditors to the charity for the ensuing year. The above Trustees’ and Strategic reports and attached financial statements were adopted by the Trustees at a meeting on 20th May 2022.

Danny Goodchild Financial Director and Chairman of the Finance Committee

ANNUAL REPORT 2021/22

MANAGEMENT

Directors and Trustees serving during 2021

The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

President David Bruton Vice President June English Vice President Jackie Wright Financial Director Danny Goodchild Communications Alv Hirst Director Exponents & Julia Almond (appointed July 2021) Education Director Steven Upton (resigned July 2021) Council Member Jean Smart Ordinary Member 1 Suzanne Gibson-Foy Ordinary Member 2 Patricia Seymour

Ordinary Member 3 Anne Marie Bond (appointed July 2021) Alan Rawnsley (stood down July 2021)

AUDITORS

Price Bailey LLP, Tennyson House, Cambridge Business Park, Cambridge, CB4 0WZ

REGISTERED OFFICE

Redwoods, Stansted Hall, Stansted Mountfitchet, Essex CM24 8UD

BANKERS

Natwest Bank plc, 7 North Street, Bishop’s Stortford, Herts CM23 2TJ

SOLICITORS

Adams Harrison, keystone law 52a High Street, 48 Chancery Lane Haverhill, London Suffolk WC2A 1JF CB9 8AR

SENIOR STAFF

Responsible for the day-to-day running of the charity.

Chief Administrative Officer Trust Property Co-ordinator General Manager (Administration) General Manager (Arthur Findlay College) General Manager (Barbanell Centre)

Sadia Bowering Graham Hewitt Rachael Loukes Tanya Fern Smith Seamus Davies

STOCKBROKERS

Brewin Dolphin, 9 Colmore Row Birmingham B3 2BJ

ANNUAL REPORT 2021/22

Independent Auditor’s Report to the Trustees and Members of Spiritualists’ National Union

Independent Auditor’s Report to the Trustees and Members of Spiritualists’ National Union (continued)

Opinion

Other information

We have audited the financial statements of Spiritualists’ National Union (the ‘charitable company’) for the year ended 31 December 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows, and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity’s affairs as at 31 December 2021, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006.

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ Report (incorporating the directors’ report) for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the Trustees’ Report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report. We have nothing to report in respect of the following matters in relation to which the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Companies Act 2006 requires us to report to you if, in our opinion:

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of Trustees’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or

ANNUAL REPORT 2021/22

Independent Auditor’s Report to the Trustees and Members of Spiritualists’ National Union (continued)

Matters on which we are required to report by exception (continued)

the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the charity and how it operates and considered the risk of the charity not complying with the applicable laws and regulations including fraud in particular those that could have a material impact on the financial statements. This included those regulations directly related to the financial statements. In relation to the charity this included employment law, financial reporting and health & safety.

Independent Auditor’s Report to the Trustees and Members of Spiritualists’ National Union (continued)

Auditor’s responsibilities for the audit of the financial statements (continued)

The risks were discussed with the audit team and we remained alert to any indications of noncompliance throughout the audit. We carried out specific procedures to address the risks identified. These included the following:

We reviewed systems and procedures to identify potential areas of management override risk. In particular, we agreed the financial statements to underlying records, we carried out testing of journal entries and other adjustments for appropriateness, and evaluated the business rationale of significant transactions to identify large or unusual transactions. We reviewed key authorisation procedures and decision making processes for any unusual or one-off transactions.
We reviewed minutes of Trustee Board meetings, any correspondence with the Charity Commission and reviewed the procedures in place for the reporting of any incidents to the Trustee Board including serious incident reporting of these matters as necessary with the Charity Commission.
We agreed the financial statement disclosures to underlying supporting documentation, made enquiries of management and officers of the charitable company regarding laws and regulations applicable to the organisation and and discussed whether there had been any known breaches of laws and regulations in order to consider any possible further considerations or impact upon the charity.
We reviewed the risk management processes and procedures in place including a review of the risk register maintained by the charitable company and reports reviewed by the board.
We have made enquiries of the President of the charitable company regarding laws and regulations applicable to the organisation.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

ANNUAL REPORT 2021/22

Independent Auditor’s Report to the Trustees and Members of Spiritualists’ National Union (continued)

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, and to the charitable company’s trustees, as a body, in accordance with Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charitable company’s members and trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Helena Wilkinson BSc FCA DChA (Senior Statutory Auditor) for and on behalf of:

PRICE BAILEY LLP

Chartered Accountants Statutory Auditors Tennyson House Cambridge Business Park Cambridge CB4 0WZ

Date: 21st June 2022

ANNUAL REPORT 2021/22

50 50

THE SPIRITUALISTS’ NATIONAL UNION

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2021

		Unrestricted	Unrestricted		2021	2020
	Note	General	Designated	Restricted	Total	Total
		£	£	£	£	£
Income from:
Donations and legacies	2	32,417	1,097,178	5,734	1,135,329	477,986
Charitable activities:
Affiliation income	3	67,394	-	-	67,394	102,253
Educational programmes	4	817,468	-	-	817,468	739,616
Other trading activities	5	208,457	-	1,939	210,396	191,238
Investment income	6	296,968	21,630	-	318,598	294,953
Other income	7	176,530	1,070	-	177,600	345,419
		────────	────────	────────	────────	────────
Total income		1,599,234	1,119,878	7,673	2,726,785	2,151,465
		────────	────────	────────	────────	────────
Expenditure on:
Raising funds	8	16,535	100,927	-	117,462	19,424
Charitable activities:
Affiliation	8	58,051	24,180	5,487	87,718	92,606
Educational programme	8	1,951,756	-	162	1,951,918	2,437,620
Publications	8	74,598	-	-	74,598	89,549
		────────	────────	────────	────────	────────
Total expenditure		2,100,940	125,107	5,649	2,231,696	2,639,199
		────────	────────	────────	────────	────────
Net (expenditure) / income
for the before
investment gains/ (losses)		(501,706)	994,771	2,024	495,089	(487,734)
Net gains on investment
properties	16	-	-	-	-	384,000
Net gains on investments	17	368,721	261,987	100,202	730,910	34,839
		────────	────────	────────	────────	────────
Net (expenditure) / income
for the year		(132,985)	1,256,758	102,226	1,225,999	(68,895)
Transfers between funds	21	242,160	(236,858)	(5,302)	-	-
		────────	────────	────────	────────	────────
Net movement in funds		109,175	1,019,900	96,924	1,225,999	(68,895)
		────────	────────	────────	────────	────────
Reconciliation of funds:
Total funds brought forward		6,791,285	8,840,043	768,117	16,399,445	16,468,340
		────────	────────	────────	────────	────────
Total funds carried forward		6,900,460	9,859,943	865,041	17,625,444	16,399,445
		════════	════════	════════	════════	════════

THE SPIRITUALISTS’ NATIONAL UNION

BALANCE SHEET AS AT 31 DECEMBER 2021

	Notes	2021	2020
		£	£
FIXED ASSETS
Tangible fixed assets:
Freehold land and buildings		4,986,116	5,076,315
Fixtures, fittings and equipment		65,401	99,001
		─────────	─────────
	15	5,051,517	5,175,316
Investments	17	8,871,433	8,198,266
Investment properties	16	3,140,000	2,340,000
		─────────	─────────
TOTAL FIXED ASSETS		17,062,950	15,713,582
CURRENT ASSETS
Stocks	18	90,776	97,254
Debtors	19	142,347	123,733
Cash at bank and in hand		604,491	1,020,222
		─────────	─────────
TOTAL CURRENT ASSETS		837,614	1,241,209
LIABILITIES
Creditors: amounts falling due within one year 20		(275,120)	(555,346)
		─────────	─────────
NET CURRENT ASSETS		562,494	685,863
		─────────	─────────
TOTAL NET ASSETS		17,625,444	16,399,445
		═════════	═════════
THE FUNDS OF THE CHARITY:
Restricted funds
	21	865,041	768,117
Unrestricted funds:
General fund	21	3,719,483	3,610,308
Revaluation reserve	21	3,180,977	3,180,977
Designated funds	21	9,859,943	8,840,043
		─────────	─────────
Total unrestricted funds		16,760,403	15,631,328
		─────────	─────────
TOTAL FUNDS		17,625,444	16,399,445
		═════════	═════════

The attached notes on pages xx to xx form part of these financial statements. 54 77

11 Jun 2022 The financial statements were approved by the Board of Trustees on 10/5/2022 and signed on their behalf by:

D L Goodchild

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages xx to xx form part of these accounts. 54 77

~~……………………………………~~ …………….. President David Bruton David Bruton (Jun 10, 2022, 11:26pm)

Financial Director Danny Goodchild Danny Goodchild (Jun 11, 2022, 8:36am)

Registration No. 00071661 (England and Wales); Charity No. 261898; Scottish Charity No: SCO41714

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

STATEMENT OF CASHFLOWS FOR THE YEAR ENDED 31 DECEMBER 2021

	Notes	2021	2020
		£	£
Cash Flows from Operating Activities
Net cash provided by / (used in)
operating activities	22	(761,981)	(720,817)
Cash Flows from Investing Activities
Dividends interest and rents from investments		290,292	294,953
Purchase of tangible fixed assets		(1,783)	(31,919)
Purchase of investments		(794,112)	(1,039,292)
Proceeds from the sale of investments		823,407	925,722
		─────────	─────────
Net Cash Flows from Investing Activities		317,804	149,464
		─────────	─────────
Change in cash and cash equivalents in the year		(444,177)	(571,353)
Cash and Cash equivalents brought forward		1,249,116	1,820,469
Cash and cash equivalents carried forward	23	───────── 804,937	───────── 1,249,116
		═════════	═════════

The notes on pages xx to xx form part of these accounts. 54 77

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Companies Act 2006 and the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The accounts are stated in pound sterling and rounded to the nearest pound.

b) Accounting for branches

These financial statements fully incorporate the results of the following branches of the Spiritualists' National Union:

The Spiritualists' National Union Head Office The Arthur Findlay College

The Fourteen District Councils of the Spiritualists' National Union The Suspense Investment Account Sundry Trust Funds

Spiritualists' National Union International The Barbanell Centre- Stafford The Spiritualists’ Lyceum Union

c) Legal status of the Charity

The charity is a company limited by guarantee, with no share capital and is incorporated in England and Wales (registration number 00071661). It has registered with the Charity Commission in both England and Wales (charity number 261898) and Scotland (charity number SCO41714. The registered office is Redwoods, Stansted Hall, Stansted Mountfitchet, Essex, CM24 8UD.

In the event of the charity being wound up, the liability in respect of the guarantee is limited to 50 pence per member of the charity. The membership comprises Church Representatives, Individual Members, Kindred Body Representatives and Affiliate Members, details of the numbers of total members are included in the Trustee’s Report.

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

d) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. Trustees have made the decision to invest some of the current assets over the years into listed investments and investment properties which return a better income. These can be sold should this become necessary. The Spiritualists’ National Union is cognisant that the threat of Covid-19 and the restrictions placed on the nation has, and will continue to have, an impact on the running of the charity. The Board has completed a comprehensive review and is confident of the SNU’s ability to continue as a going concern for a period of at least 12 months from the date of signing these accounts. As such, they continue to adopt the going concern basis of accounts in the financial statements.

e) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds account for situations where a donor requires their donation must be spent on a specific purpose or where funds have been raised for a specific purpose.The aim and use of each material designated and restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

f) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Where income has related expenditure (as with fund raising or contract income), the income and related expenditure are reported gross in the Statement of Financial Activities.

Donations, grants and income from Church Affiliation fees and Trust Property Church fees are recognised when receivable. In the event that a donation is subject to fulfilling performance conditions before the charity is entitled to the funds, the income until either those conditions are met in full, or their fulfilment is wholly within the control of the charity is deferred and not recognised and it is probable that those conditions will be fulfilled in the reporting period. Income from Gift Aid tax reclaims is recognised for any donations with relevant Gift Aid certificates recognised in income for the year. Any amounts of Gift Aid not received by the year end are accounted for in income and accrued income in debtors.

For legacies, entitlement is taken on a case by case basis as the earlier of the date on which: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. If the legacy is in the form of an asset other than cash or an asset listed on a recognised stock exchange, recognition is subject to the value of the asset being able to be reliably measured and title to the asset has passed to the charity. Where legacies have been notified and the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

f) Income (continued)

Interest on deposit funds held is included when receivable and the amount can be measured reliably by the charity which is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable

Sponsorship from events, fundraising and events registration fees are recognised in income when the event takes place. Trading income is recognised on point of sale for both donated and purchased goods.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:

Costs of raising funds are those costs incurred in attracting voluntary income and those incurred in fund raising and investment managers’ costs.

Expenditure on charitable activities includes expenditure associated with the administration function of the Union, education programme, trust property, publications, ministry and governance costs and include both the direct costs and support costs relating to these activities.

Redundancy and termination costs are recognised as an expense in the Statement of Financial Activities and a liability on the Balance Sheet immediately at the point the charity is demonstrably committed to either:

Terminate the employment of an employee or group of employees before normal retirement date; or
Provide termination benefits as a result of an offer made in order to encourage voluntary redundancy.

The charity is considered to be demonstrably committed only when it has a detailed formal plan for the termination and is without realistic possibility of withdrawal from the plan.

Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with use of resources.

h) Volunteers

The value of the services provided by volunteers is not incorporated into these financial statements as it would be difficult to quantify. Further details are provided in the Trustee’s Report.

i) Investment properties

Investment properties are valued by the Trustees on an existing use open market value basis. Investment properties are not depreciated. The statement of financial activities includes the net gains and losses arising on the revaluation and disposals throughout the year.

Income received in advance for a future fundraising event or for visitor fees received in advance of an event are deferred until the criteria for income recognition are met.

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

j) Fixed assets
All assets costing more than £500 are capitalised at their historical cost when purchased. No depreciation is provided on freehold land.
Depreciation has been provided on the remaining assets at the following rates:Fixtures, fittings and equipment - at rates varying between 15% and 33%, reducing balance and straight line.
Freehold property - 2% straight line

The need for any impairment of a fixed asset write-down is considered if there is concern over the carrying value of an asset and is assessed by comparing that carrying value against the value in use or realisable value of the asset when appropriate.

k) Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted bid value. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The charity does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

l) Stock

Stocks have been valued at the lower of cost and net realisable value.

Net realisable value is based upon estimated selling price less further costs expected to be incurred to disposal. Provision is made for obsolete and slow moving items.

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Accrued income and tax recoverable is included at the best estimate of the amounts receivable at the balance sheet date.

n) Concessionary loans

The charity has taken advantage of section 34 of FRS102 to recognise loans to member churches as concessionary loans. As such the charity initially recognises and measures the loan at the amount to be repaid, with the carrying amount adjusted in subsequent years to reflect repayments and any accrued interest and adjusted if necessary for impairment.

o) Cash at bank and In hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

p)

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (continued)

q) Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Fixed assets are recognised at cost less depreciation and investments are recognised at their fair value being the market value, all other assets and liabilities are measured at cost being their fair value. The cost of investments and market value (being fair value) are disclosed in note 17.

r) Pensions

Employees of the charity are entitled to join a defined contribution 'money purchase' scheme. The charity contribution is restricted to the contributions disclosed in note 12.
s) Operating leases

Operating leases are recognised over the period of which the lease falls due. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease.

t) Taxation

The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

u) Key sources of judgement and estimation uncertainty
No significant judgements, accounting policies or assumptions have been made by management in applying the charity’s accounting policies.

2 Donations and legacies

Donations and legacies	Donations and legacies
Unrestricted £		Designated £	2021	Restricted £	Total £
Donations	28,896	77		5,734	34,707
Legacies	3,521	-		-	3,521
Income from closed churches	-	295,826		-	295,826
Bristol Belmont property	-	800,000		-	800,000
Spiritualists’ Lyceum Union donations	-	1,275		-	1,275
	───────	───────		───────	───────
	32,417	1,097,178		5,734	1,135,329
	═══════	═══════		═══════	═══════
			2020
Unrestricted		Designated		Restricted	Total
	£	£		£	£
Donations	29,984	704		120	30,808
Legacies Income from closed churches Spiritualists’ Lyceum Union donations	84,001 - - ───────	- 362,217 960 ───────		- - - ───────	84,001 362,217 960 ───────
	113,985 ═══════	363,881 ═══════		120 ═══════	477,986 ═══════

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3	Affiliation income				6	Investment income
			2021	2020				2021	2021	2021
			Unrestricted	Unrestricted				Unrestricted	Unrestricted	Total
			£	£				Designated	General	Unrestricted
	Church Affiliation Fees Trust Property Fees – Sole Trust Trust Property – Management Fees		40,973 14,926 11,495 ────────	44,634 20,744 36,875 ────────		Bank interest Listed investments Investment property rents		£ - 5,192 16,438	£ 34,607 181,523 80,838	£ 34,607 186,715 97,276
			67,394 ════════	102,253 ════════				─────── 21,630	─────── 296,968	─────── 318,598
4	Educational programme income							═══════	═══════	═══════
			2021 Unrestricted £	2020 Unrestricted £				2020 Unrestricted	2020 Unrestricted	2020 Total
	Visitor fees		671,798	614,954				Designated £	General £	Unrestricted £
	Healing		44,421	46,860
	Course notes, publications and other relevant items Other rental income		100,675 574 ────────	77,802 - ────────		Bank interest Listed investments		- 4,661	35,012 179,694	35,012 184,355
			817,468	739,616		Investment property rents		-	75,586	75,586
								───────	───────	───────
			════════	════════
								4,661	290,292	294,953
5	Other trading activities income	2021 Restricted £	2021 Unrestricted £	2021 Total £	7	Other income	Unrestricted	═══════ Designated	═══════ Restricted	═══════ 2021 Total
							£	£	£	£
	Fundraising events Other rental income Membership subscriptions	1,939 - -	7,689 92,080 78,901	9,628 92,080 78,901		Miscellaneous income JRS income	10,932 165,598	1,070 -	- -	12,002 165,598
	Commissions Management fees	- -	28,071 1,716	28,071 1,716			─────── 176,530	─────── 1,070	─────── -	─────── 177,600
							═══════	═══════	═══════	═══════
		───────	───────	───────
		1,939	208,457	210,396						2020
		═══════	═══════	═══════
							Unrestricted	Designated	Restricted	Total
		2020	2020	2020			£	£	£	£
		Restricted	Unrestricted	Total		Miscellaneous income	8,268	1,067	-	9,335
		£	£	£		JRS income	336,084	-	-	336,084
	Fundraising events Other rental income	4,852 -	4,501 79,035	9,353 79,035			─────── 344,352	─────── 1,067	─────── -	─────── 345,419
	Membership subscriptions	-	81,239	81,239			═══════	═══════	═══════	═══════
	Commissions	-	20,411	20,411
	Management fees	-	1,200	1,200
		───────	───────	───────
		4,852	186,386	191,238
		═══════	═══════	═══════

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

8 Expenditure

xpenditure
		Direct
	Direct	Staff	Support	2021
	Costs	Costs	Costs	Total
			(Note 9)
Raising funds	108,009	-	9,453	117,462
Charitable activities: Affiliation Education Course notes, publications and other relevant items	42,649 603,840 31,016	- 716,682 -	45,069 631,396 43,582	87,718 1,951,918 74,598
Total expenditure	──────── 785,514	──────── 716,682	──────── 729,500	──────── 2,231,696
	════════	════════	════════	════════
		Direct
	Direct Costs	Staff Costs	Support Costs	2020 Total
			(Note 9)
Raising funds	9,976	-	9,448	19,424
Charitable activities:
Affiliation	47,561	-	45,045	92,606
Education	666,301	1,140,259	631,060	2,437,620
Course notes, publications and
other relevant items	45,991	-	43,558	89,549
	────────	────────	────────	────────
Total expenditure	769,829	1,140,259	729,111	2,639,199
	════════	════════	════════	════════

Included within expenditure for raising funds are restricted funds of £Nil (2020: £Nil) and designated funds of £100,927 (2020: £424) which relates to improvements made to the investment property added during the year.

Included within charitable activities are restricted funds of £5,649 (2020: £4,831) and designated funds of £24,180 (2020: £31,577).

GRANTS TO INSTITUTIONS

Included within direct charitable activities are grants made to 2 churches amounting to £3,000 (2020: 13 grants totalling £10,706).

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

9 Analysis of support costs

					2021
	Raising funds	Affiliation	Education	Other	Total
Finance and legal	1,314	6,263	87,745	6,057	101,379
Human resources	3,460	16,494	231,076	15,950	266,980
Information technology	543	2,589	36,272	2,504	41,908
Premises	1,726	8,227	115,263	7,956	133,172
General office expenses	1,518	7,237	101,394	6,999	117,148
Committee expenses	174	829	11,617	802	13,422
Other	295	1,408	19,719	1,360	22,782
Governance	424	2,021	28,310	1,954	32,709
	──────	──────	──────	──────	──────
	9,454	45,068	631,396	43,582	729,500
	══════	══════	══════	══════	══════
					2020
	Raising funds	Affiliation	Education	Other	Total
Finance and legal	1,258	5,997	84,018	5,799	97,072
Human resources	3,433	16,369	229,316	15,828	264,946
Information technology	716	3,415	47,844	3,302	55,277
Premises	1,796	8,565	119,985	8,280	138,626
General office expenses	1,017	4,850	67,943	4,690	78,500
Committee expenses	268	1,277	17,890	1,235	20,670
Other	586	2,792	39,113	2,701	45,192
Governance	374	1,781	24,951	1,722	28,828
	─────	─────	─────	─────	─────
	9,448	45,046	631,060	43,557	729,111
	══════	══════	══════	══════	══════

All support costs are allocated to charitable activities and fundraising costs based upon direct costs.

Governance costs include the following:

	2021	2020
	£	£
AGM costs	7,709	4,578
Audit fees	20,750	20,000
Fees for preparation of statutory accounts	4,250	4,250
	───────	───────
	32,709	28,828
	═══════	═══════

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

10 Summary analysis of expenditure and related income for charitable activities

This table shows the cost of the charitable activities and the sources of revenue directly to support those activities.

2021

2021
	Affiliation	Education	Other	Total
	£	£	£	£
Income:
Church fees and property fees	67,394	-	-	67,394
Visitor fees	-	671,798	-	671,798
Healing registrations	-	44,421	-	44,421
Course notes, publications and
other relevant items	-	-	100,675	100,675
	────────	────────	────────	────────
	67,394	716,219	100,675	884,288
	────────	────────	────────	────────
Costs	(87,718)	(1,951,918)	(74,598)	(2,114,234)
	────────	────────	────────	────────
Net income / (costs) funded
from other income sources	(20,324)	(1,235,699)	(26,077)	(1,229,946)
	════════	════════	════════	════════

2020

2020
	Affiliation	Education	Other	Total
	£	£	£	£
Income:
Church fees and property fees	102,253	-	-	102,253
Visitor fees	-	614,954	-	614,954
Healing registrations	-	46,860	-	46,860
Course notes, publications and
other relevant items	-	-	77,802	77,802
	────────	────────	────────	────────
	102,253	661,814	77,802	841,869
	────────	────────	────────	────────
Costs	92,606	2,437,620	89,549	2,619,775
	────────	────────	────────	────────
Net income / (costs) funded
from other income sources	9,647	(1,775,806)	(11,747)	(1,777,906)
	════════	════════	════════	════════

Staff emoluments and Trustee expenses	Staff emoluments and Trustee expenses
			2021	2020
			£	£
Wages and salaries			916,610	1,298,218
Social security costs			72,287	83,094
Employer's contribution to defined contribution
pension scheme			15,870	47,074
			────────	────────
			1,004,766	1,428,386
			════════	════════
The average number of employees during the year was made up as follows expressed				both as whole
persons and full time equivalents:
	2021	2021	2020	2020
	No	FTE	No	FTE
Administration	9	9	9	9
Educational programme	38	27	54	29
	──────	──────	──────	──────
	47	36	63	38
	══════	══════	══════	══════

One employee received emoluments between £70,000 – £80,000 including £1,294 in pension contributions. In 2020 one employee received emoluments between £70,000 –£80,000 including £1,365 in pension contributions.

The charity considers its key management personnel to comprise the Trustees and the senior management team. None of the Trustees received any remuneration or benefits in kind from the charity during the year (2020: None) other than as disclosed in note 26 in relation to the President of the Union. The total employee benefits of 5 key management personnel (2020: 4 key management personnel) were £258,579 (2020: £222,594). Included within total key personnel remuneration is employers national insurance of £25,929 (2020: £22,269) and employers pension of £3,293 (2020: £3,221).

Expenses relating to travel and subsistence for attendance at Trustee meetings was reimbursed to 11 Trustees (2020: 10) during the year and amounted to £10,928 (2020: £29,590) being £10,928 (2020: £29,590) reimbursed directly to Trustees and £NIL (2020: £NIL) paid to third parties on behalf of Trustees.

Redundancy payments of £nil (2020: £112,563) were made to no (2020:18) employees in the year as authorised by the Board of Trustees. In addition exit payments of £nil (2020:£3,550) were paid to no (2020:1) employee during the year.

12 Net (expenditure) / income

Net (expenditure) / income is stated after charging:

Net (expenditure) / income is stated after charging:
	2021	2020
	£	£
Depreciation	125,410	142,922
Auditors' remuneration (see note 13)	25,000	24,250
Operating lease rentals - equipment	24,888	24,888
Loss on the sale of tangible fixed assets	173	-

ANNUAL REPORT 2021/22

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

13 Auditors remuneration

Included within note 12 is the following:

Included within note 12 is the following:
	2021	2020
	£	£
Auditors' remuneration - audit services	20,750	20,000
Auditors' remuneration - accountancy	4,250	4,250
	────────	────────
	25,000	24,250
	════════	════════

16 Investment Properties

16 Investment Properties
	Investment
	Properties
VALUATION	£
As at 1 January 2021	2,340,000
Bristol Belmont property	800,000
	────────
As at 31 December 2021	3,140,000
	────────

14 Pension costs

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Contributions payable by the charity amounted to £15,870 (2020: £47,074). At the year end, contributions totalling £4,284 (2020: £5,331) remained outstanding and are included in other creditors.

15 Tangible fixed assets

Tangible fixed assets
	Freehold Land and Buildings	Fixtures, Fittings and Equipment	Total
	£	£	£
COST OR VALUATION
As at 1 January 2021	5,681,777	1,213,938	6,895,715
Additions Disposals	-	1,783 (92,997)	1,783 (92,997)
As at 31 December 2021	──────── 5,681,777	──────── 1,122,724	──────── 6,804,501
	────────	────────	────────
DEPRECIATION As at 1 January 2021	605,462	1,114,937	1,720,399
Charge for the year	90,199	35,210	125,409
Charge on disposals	-	(92,824)	(92,824)
As at 31 December 2021	──────── 695,661	──────── 1,057,323	──────── 1,752,984
	────────	────────	────────
NET BOOK VALUE
As at 31 December 2021	──────── 4,986,116	──────── 65,401	──────── 5,051,517
	════════	════════	════════
As at 31 December 2020	5,076,315	99,001	5,175,316
	════════	════════	════════

Fixtures and fittings do not include those originally donated by Mr Arthur Findlay and others.

Included within freehold land and buildings is land with a net book value of £605,094 (2020: £605,094) which is not depreciated. The land has been partly financed by a donation from the J V Trust. Should the land be sold, the charity will be liable, under the terms of the donation, to repay the donation.

The investment properties were professionally valued in November 2020 by Saul Gerrard Surveyors and in April 2022 by Graham J Hewitt LLB, Trust Property Administrator and Arbitrator on the basis of their current market.

The original cost of these properties was £nil as the properties were bequeathed to the charity. No depreciation is provided on the investment properties.

The Bristol Belmont property represents donated rental properties to The Closed Churches Suspense Fund (see note 21).

All investment properties are held in the UK.

17 Fixed asset investments

Fixed asset investments
	2021	2020
	£	£
LISTED INVESTMENTS
At market value:
Quoted at 1 January	8,198,266	7,947,890
Additions	794,112	1,039,292
Disposal proceeds	(823,407)	(925,722)
Gains on investments	730,910	34,839
	────────	────────
	8,899,881	8,096,299
Cash held by investment managers for reinvestment	(28,448)	101,967
	────────	────────
At 31 December	8,871,433	8,198,266
	════════	════════
Investments are allotted to each range as follows:
Fixed interest	3,120,307	2,208,376
Equities	4,226,676	4,531,084
Cash - long term	1,524,450	1,440,971
	────────	────────
	8,871,433	8,198,266
	════════	════════
	────────	────────
Historical Cost	6,391,890	6,283,056
	════════	════════

All investments are carried at their fair value. Investments in equities and fixed interest securities are all traded in quoted public markets, primarily the London Stock Exchange. The basis of fair value for quoted investments is equivalent to the market value, using the bid price. Investment sales and purchases are recognised at the date of trade cost (that is their transaction value).

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

20 Creditors: Amounts falling due within one year

18 Stocks

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |£|£| |Closing stock|90,776|97,254| |───────|───────|

----- End of picture text -----

Closing stock represents education activities (including college catering) of £60,602 (2020: £63,621) and stock in relation to affiliation activities of £30,174 (2020: £33,633).

19 Debtors

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |£|£| |Trade debtors|1,495|39,862| |Other debtors|101,024|36,903| |Prepayments and accrued income|39,828|46,968| |───────|───────| |142,347|123,733| |═══════|═══════|

----- End of picture text -----

Included within other debtors are concessionary loans made to member churches in furtherance of the SNU’s charitable objectives. Interest is charged on these loans at varying rates between 0% - 5.75% per annum. Movement on the loans during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2021|2020| |£|£| |Concessionary loans as at 1 January 2021|32,793|19,790| |Interest charged|-|-| |New loans made|38,280|23,308| |Repayments during the year|(31,990)|(10,305)| |Loans written off in the year|-|-| |───────|───────| |Concessionary loans as at 31 December 2021|39,083|32,793| |═══════|═══════|

----- End of picture text -----

£Nil loans were written off during the year (2020: £NIL). No future commitments made but not taken up in respect of concessionary loans.

Amounts due within one year were £20,009 (2020: £23,041) and due in more than one year were £19,074 (2020: £9,752).

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |2021|2020| |£|£| |Trade creditors|21,884|41,216| |Taxation and social security|21,470|53,882| |Other creditors|16,678|33,606| |Accruals|43,690|83,585| |Deferred income|171,398|343,057| |───────|───────| |275,120|555,346| |═══════|═══════| |DEFERRED INCOME| |Deferred income relates to fees for courses at the Arthur Findlay College which are received in advance| |from students for courses taking place in the next year.| |£|£| |Deferred income at 1 January|343,057|377,401| |Amounts released in the year|(343,057)|(377,401)| |Income deferred in the year|171,398|343,057| |───────|───────| |Deferred income at 31 December|171,398|343,057| |═══════|═══════| |21|Funds| |Current Year| |Realised| |Brought|/unrealised|Carried| |Forward|Income Expenditure|gains/losses|Transfers|forward| |£|£|£|£|£|£| |UNRESTRICTED FUNDS| |General Funds|3,610,308|1,599,234|(2,100,940)|368,721 242,160 3,546,286| |Revaluation Reserve|3,180,977|-|-|-|-|3,180,977| |──────|───────|───────|──────── ──────── ────────| |6,791,285|1,599,234|(2,100,940)|368,721|242,160|6,900,460| |──────|───────|───────|──────── ──────── ────────| |DESIGNATED FUNDS| |Fixed asset fund|5,175,316|-|-|-|(123,799)|5,051,517| |The Closed Churches| |Suspense Fund|3,163,251|1,112,264|(123,561)|245,722 (113,059)|4,284,617| |Tree fund|17,738|-|-|-|-|17,738| |Horse Fund|1,145|-|-|-|-|1,145| |Science Equipment Fund|8,499|-|-|-|-|8,499| |The Arthur Findlay College| |Foundation Fund|15,466|-|-|-|-|15,466| |Land adjacent to Stansted Hall 220,000|-|-|-|-|220,000| |The Arthur Findlay College| |Tutor Training Fund|3,154|-|-|-|-|3,154| |Spiritualists’ Lyceum Union|199,193|7,614|(1,546)|16,265|-|221,526| |Window restoration fund|36,281|-|-|-|-|36,281| |──────|───────|───────|──────── ──────── ────────| |Total Designated Funds|8,840,043 1,119,878|(125,107)|261,987|(236,858)|9,859,943| |──────|───────|───────|──────── ──────── ────────| |Total Unrestricted Funds|15,631,328 2,719,112|(2,226,047)|630,708|5,302|16,760,403| |──────|───────|───────|──────── ──────── ────────|

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ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Funds (continued)

Current Year (continued)

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Realised| |Brought|/unrealised|Carried| |Forward|Income Expenditure|gains/losses|Transfers|forward| |£|£|£|£|£|£| |RESTRICTED FUNDS| |The Foundation Fund|610,440|4,070 -|99,730|-|714,240| |The Gladys Mallaburn Trust|4,126|-|472|-|-|4,598| |The Ministers Bursary Fund|2,049|12|-|-|452|2,513| |The Ministers Development| |Fund|4,933|25 - -|-|4,958| |The Education Bursary Fund|592|3|-|-|(109)|486| |The SNU Healing Fund|50,277|-|-|-|(5,145) 45,132| |Halifax St. Paul's Fund|9,978|100|10,078| |The SNU Prize Fund|15,039|74|(131)|-|(500)|14,482| |Arthur Findlay Memorial| |Account|31 -|(31)|-|-|-| |Spirit of Youth|2,089|-|-|-|-|2,089| |The Education Fund|2,575|-|-|-|-|2,575| |The Exponents Fund|2,523|-|-|-|-|2,523| |The Glynn Edwards Memorial| |Fund|400|-|-|-|-|400| |AFC – Furniture & Paintings| |Restoration|155|-|-|-|-|155| |Lyceum Restricted|9|-|-|-|-|9| |Other Restricted DC& PC|9,753|-|-|-|-|9,753| |-| |──────|───────|───────|──────── ──────── ────────| |714,969|4,283|(162)|100,202|(5,302) 813,990| |──────|─────── ────────|──────── ──────── ────────|

----- End of picture text -----

The restricted funds of the Union's 14 District Councils are summarised as follows:

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |The Healing Fund|30,803|-|(283)|-|-|30,520| |The Brooks Education Fund|20,103|2,957|(4,439)|-|-|18,711| |The District Council Fund of| |Benevolence|332|433|-|-|-|765| |The District Council Foundation| |Fund|794|-|-|-|-|794| |The Equipment Fund|222|-|(61)|-|-|161| |Healing Bursary Fund|100|-|-|-|-|100| |Permanent Endowment Found| |Fund|794|- (794)|-|-|-| |──────── ────────|───────|──────── ──────── ────────| |53,148|3,390|(5,487)|-|-|51,051| |──────── ────────|───────|──────── ──────── ────────| |Total Restricted Funds|768,117|7,673|(5,649)|100,202|(5,302) 865,041| |──────── ────────|───────|──────── ──────── ────────| |Total Funds|16,399,445 2,726,785|(2,231,696)|730,910|-|17,625,444| |════════ ════════ ════════|════════ ════════ ════════|

----- End of picture text -----

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Funds (continued)

Prior Year

----- Start of picture text -----
|||||||| |---|---|---|---|---|---|---| |Realised| |Brought|/unrealised|Carried| |Forward|Income Expenditure|gains/losses|Transfers|forward| |£|£|£|£|£|£| |UNRESTRICTED FUNDS| |General Funds|3,791,736|1,776,884|(2,602,376)|403,142|240,922|3,610,308| |Revaluation Reserve|3,180,977|-|-|-|-|3,180,977| |──────── ────────|───────|──────── ──────── ────────| |6,972,713|1,776,884|(2,602,376)|403,142|240,922|6,791,285| |──────── ──────── ────────|──────── ──────── ────────| |DESIGNATED FUNDS| |Fixed asset fund|5,286,866|-|-|-|(111,550)|5,175,316| |The Closed Churches| |Suspense Fund|2,913,037|363,681|(14,790)|29,385|(128,062)|3,163,251| |Tree fund|17,421|317|-|-|-|17,738| |Horse Fund|1,415|-|(270)|-|-|1,145| |Science Equipment Fund|8,499|-|-|-|-|8,499| |The Arthur Findlay College| |Foundation Fund|15,466|-|-|-|-|15,466| |Land adjacent to Stansted Hall 220,000|-|-|-|-|220,000| |The Arthur Findlay College| |Tutor Training Fund|2,947|207|-|-|-|3,154| |Spiritualists’ Lyceum Union|195,020|5,404|(3,213)|1,982|-|200,395| |Window restoration fund|50,000|-|(13,719)|-|-|36,281| |──────── ────────|───────|──────── ──────── ────────| |Total Designated Funds|8,710,671|369,609|(31,992)|31,367|(239,612)|8,840,043| |──────── ────────|───────|──────── ──────── ────────| |Total Unrestricted Funds|15,683,384|2,146,493|(2,634,368)|434,509|1,310|15,631,328| |──────── ────────|───────|──────── ──────── ────────| |RESTRICTED FUNDS| |The Foundation Fund|625,570|115|-|(15,245)|-|610,440| |The Gladys Mallaburn Trust|4,551|-|-|(425)|-|4,126| |The Ministers Bursary Fund|2,039|10|-|-|-|2,049| |The Ministers Development| |Fund|4,908|25|-|-|-|4,933| |The Education Bursary Fund|589|3|-|-|-|592| |The SNU Healing Fund|51,562|-|-|-|(1,285)|50,277| |Halifax St. Paul's Fund|9,978|-|-|-|-|9,978| |The SNU Prize Fund|15,560|77|(573)|-|(25)|15,039| |Arthur Findlay Memorial| |Account|31|-|-|-|-|31| |Spirit of Youth|2,089|-|-|-|-|2,089| |The Education Fund|2,575|-|-|-|-|2,575| |The Exponents Fund|2,523|-|-|-|-|2,523| |The Glynn Edwards Memorial| |Fund|400|-|-|-|-|400| |AFC – Furniture & Paintings| |Restoration|155|-|-|-|-|155| |Lyceum Restricted|9|-|-|-|-|9| |Other Restricted DC& PC|10,578|3,136|(3,961)|-|-|9,753| |──────── ────────|───────|──────── ──────── ────────| |733,117|3,366|(4,534)|(15,670)|(1,310)|714,969| |────────|─────── ────────|──────── ──────── ────────|

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ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Funds (continued)

Prior Year

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|||||||| |---|---|---|---|---|---|---| |Realised| |Brought|/unrealised|Carried| |Forward|Income Expenditure|gains/losses|Transfers|forward| |£|£|£|£|£|£| |The restricted funds of the Union's 14 District Councils are summarised as follows:| |The Healing Fund|30,339|464|-|-|-|30,803| |The Brooks Education Fund|19,755|348|-|-|-|20,103| |The District Council Fund of| |Benevolence|629|-|(297)|-|-|332| |The District Council Foundation| |Fund|794|-|-|-|-|794| |The Equipment Fund|222|-|-|-|-|222| |Healing Bursary Fund|100|-|-|-|-|100| |Permanent Endowment Found| |Fund|-|794|-|-|-|794| |──────── ────────|───────|──────── ──────── ────────| |51,839|1,606|(297)|-|-|53,148| |──────── ────────|───────|──────── ──────── ────────| |Total Restricted Funds|784,956|4,972|(4,831)|(15,670)|(1,310)|768,117| |──────── ────────|───────|──────── ──────── ────────| |Total Funds|16,468,340|2,151,465|(2,639,199)|418,839|-|16,399,445| |════════ ════════ ════════|════════ ════════ ════════|

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UNRESTRICTED FUNDS

General Funds

The General Fund is the primary fund used to record all resource inflows and outflows that are not associated with any other designated or restricted funds. The activities being paid for through the general fund constitute the core administrative and operational tasks of the charity.

Revaluation Reserve

The Revaluation Reserve is a non-cash reserve and as such cannot be used to provide services. It contains unrealised gains arising from increases in the value of the SNU’s property assets. The balance is reduced when such assets are:

Revalued downwards or impaired and the gains are lost.
Used in the provision of services and the gains are consumed through depreciation.
Disposed of and the gains are realised.

DESIGNATED FUNDS

Designated funds are those where the SNU have set aside specific amounts as reserves for future policy purposes, or to cover contingencies. These reserves are created by either appropriating amounts out of the General Reserve, or by adherence to restrictions laid out in the governing documents of the charity. When expenditure, to be financed from a reserve, is incurred it is charged to the appropriate cost centre within the Income and Expenditure account. The reserve is then appropriated back into the General Fund balance.

The Fixed Asset Fund

The fixed asset fund represents the net book value of fixed assets on the balance sheet. Fixed Assets include all land and buildings in addition to all fixtures, fittings and equipment held by the Union.

The Closed Churches Suspense Fund

The funds from the sale of churches which have closed, and where the SNU was sole trustee and certain other funds are allocated to the Suspense Investment Account. New churches or existing churches within a set mileage of the closed church, can apply to utilise the funds in the form of a grant. If the funds are not utilised within six years, they are transferred to the aged suspense

Land adjacent to Stansted Hall

Land partly financed by a donation from the J V Trust. Should the land be sold, the charity may be liable to repay the donation and has made a provision of £220,000.

The Spiritualists’ Lyceum Union

The Lyceum Union pre-dates the formation of the Spiritualists’ National Union and was incorporated into the Union as a branch in 1956. It holds its own funds which are reflected in the main Union accounts, and these are to be applied for the purposes of promoting the aims and objectives and work of the Lyceum

Window Restoration Fund

Donation made to fund the installation and maintenance of windows within the Arthur Findlay College.

Tree Fund

Fund used to plant, replace and maintain trees in the grounds of the Arthur Findlay College.

The Arthur Findlay College Foundation Fund

This fund was created at the Annual General Meeting in 2000. Its purpose is:

to provide financial support for the college, as appropriate
• to be collateral for a loan for the college

The funds are invested, and any interest is applied to the cost centre where all college income and expenditure are collated

Science Equipment Fund

Fund established to provide equipment and meet sundry costs to support the scientific research undertaken by the SNU.

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Funds (continued)

The Arthur Findlay College Tutor Training Fund

The purpose of this fund is to support the training needs of the tutors at the Arthur Findlay College. Training to be a tutor at the AFC is a long process of study and assessment and the fund is aimed at supporting students who have the potential and skills to teach at the AFC but perhaps lack the financial resources to embark upon the pathway to teaching at the AFC and Barbanell Centre. Applications to this fund will be considered by the Collegiate Committee on a case by case basis and the Committees decision will be final and binding on any application for a grant.

Horse Fund

Fund established to support the upkeep and wellbeing of horses withing the grounds of the Arthur Findlay College.

The Gladys Mallaburn Trust

The fund was established in 1978 on receipt of a bequest from Gladys Mallaburn which stipulated that the funds should be invested in dated stock and any capital increase at the redemption dates being added to and forming part of the trust for reinvestment. After taking advice from our professional advisors the capital has been placed in our main portfolio and invested in a range of quoted stocks, but ring fenced in the name of the fund. In addition, the bequest provides that any interest on investments be utilised towards the general administration expenses of the head office of the Union and this is applied in line with the requirements of the trust.

The Education Fund

RESTRICTED FUNDS

Restricted funds are created through donations or from other income received for a specific purpose which have restrictions as to their use. They may be capital funds, where the assets are required to be invested, or retained for actual use, rather than expended. The Trustees have the discretion to utilise the funds for the fund’s relevant objectives.

The Foundation Fund

The Spiritualists’ National Union Foundation Fund was set up with the object of providing long-term income for the Spiritualists’ National Union. The capital may be used as security or collateral for loans to the Union but shall not be applied for any other purpose without the authority of a resolution passed at two general meetings of members held not less than six months apart. The interest may be applied for any purpose benefitting the Union as the National Executive Committee may decide. At its inception in the time of President Gordon Higginson a target of £1m was established for the fund, whilst we still have not achieved this target the funds continues to help fund the day to day operations of the Union.

The SNU Healing Fund

The Healing Fund was set up for the purpose of propagating Spiritualist healing. It is now managed under the direction of the Education and Exponents Committee and can be applied to support the promotion of strong healing practice within the Union and to support the training and development of Spiritualist Healing mediums.

The SNU Prize Fund

The SNU Prize Fund is an amalgamation of several smaller funds which were set up to fund prizes awarded to members on an annual basis usually at the AGM.

Halifax St. Paul's Fund

The Halifax St. Paul’s Fund was set up under a Scheme by the Charity Commissioners for the income to be distributed at the discretion of the National Executive Committee to Churches within ten miles of Halifax and/or the capital to be used in Halifax.

Education Funds are established at District Council level to fund the training of exponents in both speaking and the demonstration of mediumship together with any necessary training in administration which facilitates the efficient functioning of the Churches and the District Councils.

The Exponents Fund

These funds are held within District Council Accounts to assist in the training of exponents at a district level. They are funded from year to year either by income from educational activity or specific fund-raising activity and any income is applied purely for the purposes of training within the District.

Spirit of Youth

The Spirit of Youth was set up as a fund for use by the Spirit of Youth Committee.

The Ministers Bursary Fund

This fund was established to assist candidates in Ministerial training with the costs of such necessary training in cases of hardship which is precluding them from taking the necessary courses to allow the award of Officiant or Minister of the Union. In the past it has either been funded by donation from Charitable Trusts which operate within the wider movement or by specific fundraising activity. The fund also benefits from the annual donation of the proceeds of the sales of the book 21[st] Century view of the Seven Principles of Spiritualism written by Minister Barry Oates. Any income held within the fund is applied purely at the discretion of The Ministers Administration Committee.

The Education Bursary Fund

This fund was established to assist candidates in training, usually those taking Union courses with the costs of such necessary training in cases of hardship. In the past it has either been funded by donation from Charitable Trusts which operate within the wider movement or by specific fundraising activity. Any income held within the fund is applied purely at the discretion of the Education and Exponents Committee.

The Glynn Edwards Memorial Fund AFC Furniture & Paintings Restoration Lyceum Restricted

The Ministers Development Fund

The Ministers Development Fund was set up for the purpose of continuing the development and promotion of ministers and has been provided by two charitable organisations, namely the JV Trust and the Winifred Gandine-Stanton Trust, for the purpose of training those entering the ministry to ensure the highest standards are attained by those working in this field of the Union’s work.

The Restricted Funds of the Union's 14 District Councils:

The Healing Fund

Healing Funds are held at District Council level to fund the assessment and training of healers to approved status and to ensure that assessors are trained to a level sufficient to conduct the necessary assessments at both district and national levels.

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

24 Analysis of net assets between funds (continued)

22 Reconciliation of net movement in funds to net cash flow from operating activities

	2021	2020
	£	£
Net Income	1,225,999	(68,894)
Adjusted for:
Depreciation charges	125,409	143,468
Gain on investments	(730,910)	(34,839)
Gain on investment property	(800,000)	(384,000)
Dividends interest and rents from investments	(290,292)	(294,953)
Loss on disposal of fixed assets	173	-
Decrease/(Increase) in stock	6,479	(20,938)
(Increase)/Decrease in debtors	(18,614)	(26,754)
(Decrease)/Increase in creditors	(280,225)	(33,907)
	────────	────────
Net cash (used in) / provided by operating activities	(761,981)	(720,817)
	════════	════════

23 Analysis of changes in net debt

		At 1	Cash	Other non-	At 31
		Jan 2021 £	flows £	cash changes £	Dec 2021 £
Cash	and cash equivalents:
Cash	at bank and in hand	1,020,222	(415,731)	-	604,491
Cash	in the investment portfolio	228,894	(28,448)	-	200,446
		────────	────────	────────	────────
Total		1,249,116	(444,179)	-	804,937
		════════	════════	════════	════════

24 Analysis of net assets between funds

		Unrestricted		2021
	General	Designated	Restricted	Total
	£	£	£	£
Tangible fixed assets Investments	2,340,000 4,923,710	5,851,517 3,169,195	- 778,528	8,191,517 8,871,433
Net current assets	363,250	839,231	86,513	562,494
	────────	────────	────────	────────
	6,900,460	9,859,943	865,041	17,625,444
	════════	════════	════════	════════

		Unrestricted		2020
	General	Designated	Restricted	Total
	£	£	£	£
Tangible fixed assets	2,340,000	5,175,316	-	7,515,316
Investments	4,857,358	2,666,288	674,620	8,198,266
Net current assets	(406,073)	998,439	93,497	685,863
	────────	────────	────────	────────
	6,791,285	8,840,043	768,117	16,399,445
	════════	════════	════════	════════

25 Commitments under operating leases

At 31 December the charity had total commitments under non-cancellable operating leases as follows:

	2021	2020
LESSEE:	£	£
Due within 1 year	26,979	14,940
Due between 2-5 years	96,232	9,947
	───────	────────
Total	123,212	24,888
	════════	════════
LESSOR:
At 31 December the charity had agreed commitments as a lessor under non-cancellable		operating leases
to receive the receipts as follows:
	2021	2020
	£	£
Investment Properties:
Not later than one year	87,203	72,451
Later than one year and not later than five years	166,725	199,206
	────────	────────
	253,927	271,657
	════════	════════

26 Related party transactions

In accordance with section 4(v)(vi) of the Memorandum of Association dated 19 July 2015, the year the following Trustees’ received fees from the charity in respect of medium fees, training fees and sale of goods.

	2021	2020
	£	£
J Wright	26,030	-
S Gibson-Foy	22,287	-
A Hirst	793
AM Bond	546
	───────	───────
Total	54,185	-
	═══════	═══════

ANNUAL REPORT 2021/22

THE SPIRITUALISTS’ NATIONAL UNION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

26 Related party transactions (continued)

During the year, Mr D Bruton, Minister, also received payments from the charity of £50,496 (2020: £44,483) for providing services in line with his role as President of the Union and in accordance with section 4(vii) of the Memorandum of Association dated 19 July 2015.

During the year, Mr S Upton, a Trustee of SNU until 1 September 2021, received £4,529 (2020: £150) in his role as a tutor at the Arthur Findley College and Mrs S Upton, the wife of Mr S Upton received medium and training fees and was reimbursed expenses totalling £5,971 (2020: £1,114).

During the year J Cookson, the partner of D Goodchild who is a Trustee, was reimbursed £924 in expenses (2020: nil).

There were no other related party transactions (2020: £nil).

ANNUAL REPORT 2021/22

The Spiritualists’ National Union

Fund of Benevolence

		FUND OF BENEVOLENCE INCOME & EXPENDITURE 31st DECEMBER 2021	FUND OF BENEVOLENCE INCOME & EXPENDITURE 31st DECEMBER 2021	FUND OF BENEVOLENCE INCOME & EXPENDITURE 31st DECEMBER 2021	FUND OF BENEVOLENCE INCOME & EXPENDITURE 31st DECEMBER 2021
		31st DECEMBER 2021

2020	INCOME		2021	2020	EXPENDITURE	2021
70.00	Donations		350.20	25.00	Flowers/Chocolates	80.00
5375.00	Senior Citizens Week		1390.00	2450.00	Gifts of Money	424.99
0.00	Raffle		0.00	0.00	Member Fees	0.00
0.00	Private Sittings		0.00	10.25	Admin Expenses	9.18
				0.00	Deposit SCW	0.00
				0.00	SCW AFC	0.00
				0.00	SCW Mediums	0.00
				114.85	M Bishop Travel & Meals	0.00
				10.00	M Griffiths Travel	0.00
2622.69	SNU Trust Interest		2802.79	25.60	D Bruton Travel	40.00
				100.00	Gift Vouchers	150.00
				0.00	Mediums Equipment	0.00
				6171.50	SCW Refunds	6645.00



839.51	Excess Expenditure over Income		2806.18		Excess Income over Expenditure


£8907.20			£7349.17	£8907.20		£7349.17

Financial Statement for the year ending 31st December 2021

Visit the Fund of Benevolence page to donate online www.snu.org.uk

ANNUAL REPORT 2021/22

Notes:

BALANCE SHEET AS AT 31[st] DECEMBER 2021

SPIRITUALIST NATIONAL UNION

FUND OF BENEVOLENCE

FUND OF BENEVOLENCE:	2020	2021
	£	£
Balance as at 31stDecember	104,769	104,130
Plus: Net Income for the year
Plus Cheque Written Off	200
Less: Net Loss for the year	839	2806
	---------	------------
	£104,130	£101,324
	---------	------------
REPRESENTED BY:
CURRENT ASSETS
Spiritualist National Union Trust	97891	98944
Prepayment	500	500
Cash at Bank	5739	1880
	---------	------------
	£104,130	£101,324
LESS CURRENT LIABILITIES
Creditors	0	0
	---------	------------
	£104,130	£101,324
	---------	------------

The foregoing accounts of the Fund of Benevolence for the year ended 31[st] December 2021 have been prepared from the books, vouchers and information supplied to me and I certify same to be correct and in accordance herewith. Lynne Hames, 32 Woodland Views, Marchington, Uttoxeter, Staffordshire, ST14 8NF

……………………………………………………25[th] January 2022

ANNUAL REPORT 2021/22 ANNUAL REPORT 2021/22

ANNUAL REPORT 2021/22

Notes:

Find us and follow us!

Spiritualists National Union Redwoods, Stansted Hall, Stansted Mountfitchet, Essex CM24 8UD

01279 816363 | www.snu.org.uk | snu@snu.org.uk

2021/22

CONTENTS

INTRODUCTION FROM THE PRESIDENT

TO ENCOURAGE

TO CERTIFICATE

TO PUBLISH

AIMS & OBJECTIVES

TO SUPPORT

TO PROMOTE

ONE UNION ACTION PLAN

PROMOTE THE RELIGIOUS TEACHINGS OF SPIRITUALISM

Achievements

EMPOWER OUR CHURCHES AND CENTRES

Achievements

Social Media

PROMOTE THE FURTHER GROWTH OF SPIRITUALISM WORLDWIDE

Achievements

SNU TODAY

SNUi

Audience with the President

Strategic Review

Membership

PROMOTE LEARNING ABOUT SPIRITUALISM

Achievements

On Going Work

SNUi Training

Education & Exponents

Committee

Virtual Training

Social Media

The Arthur Findlay College

Service of Remembrance

IMPROVING RESOURCES

Achievements

Healing Awareness Week

Diversity and Inclusion

YouTube (SNUFilm)

Complaints Procedure

PROMOTE HEALING AND CARE IN THE COMMUNITY

Achievements

PUBLICITY & PUBLIC RELATIONS

by Alv Hirst

THE ARTHUR FINDLAY COLLEGE

THE BARBANELL CENTRE

Barry Spiritualist Church

Liverpool Spiritualist Church

The Seven Principles The Seven Principles

INCOME

OUR FINANCES

Church Affiliation Fees

Members' Subscriptions

Education

Property rental Income

Support from the Government

Investment Income

EXPENDITURE

Total: £2,231,696

INVESTMENTS AND RESERVES

LEGACIES & DONATIONS

FUNDRAISING

FOUNDATION FUND

RESERVES POLICY

SUSPENSE ACCOUNT

PRINCIPAL RISKS AND UNCERTAINTIES

The Trustees have agreed a risk management strategy, which comprises:

EVENTS

PLANS FOR 2022-2023

GOVERNANCE

VOLUNTEERS

TRUSTEE INDUCTION AND TRAINING

APPOINTMENT OF TRUSTEES

MEMBERSHIP

REMUNERATION OF KEY PERSONNEL

BRANCHES

ORGANISATION

PUBLIC BENEFIT

ORGANISATION

The structure of the Board is as follows:-

The Officers