Christian Spiritualist Society and Healer Practitioner Association (Reglstered Charity no: 507420) Independent Examlner Report and Flnancial Statements Year ended: 31 December 2023
Con+ent£ j_pgdl 3nd acJiiiinistrAlivp infcjrrridiion ReDoii Oi tlie trustees Rpr)i)rl ()f Ihp inclppe.ndo.tit PX4-Jrriinpr Slatempnt Df finaneial Artivitie umwYiAry iiicome dTlfl exp?niJiliJrp 8LcOUi)t otiarily balance sliÉet Notp.% ftjrniing parl i)f the. financ.ial .4lalernenls
Chri¥litin Spirilu¢ilis1 SfiLieiy Ile<iler Pr¢lLtiliunrr As5ucialiun Legal and adminislrative Fnformation during the year ended 31 December 2023 Executive Committee: Gaelano G Piilto Trugtee Barbara Thomas(reslnged September 2023J Vlce Chalrpornon Darren Pritchardlreslgned Novombor 2023) Trustee Janlce Lewl8(reslgned November 2023) Vice Chairperson Adfian Denney Secretary Dawn Jonos Po8lal Address: Unlt 17 45 Salisbury Road Cardiff CF24 4AB Registered Office address: 2A Northcote Street, Cardllf CF24 3BH Independenl Examlners: Slvapalan & Co Chartered Certified Accountants 168 Cily Road Carditt, CF24 3JE Bankers: Barclays Bank UK PLC 1-5 St. Davld's way, 28 Vvorklng St St Davld's Centre , Cardlff CF24 3YR
I'liri%ii-11) 4'niiiliia.lis14oL ietv djiij j le jilpr l>rilC-ljijo Jiipr A%EIiLi#Ii¢J
Annual Report of the Management Committè for th8 Yéar to 31 Decerntser "IG23
'lillai'.Jl bp-jgtg a.-.d Heal=r Pr8rljtioner A-
Loiiiinisbioi) aiid liavlj LIli1ble slttlui> ior l¢lXdiiUJi piiipo¥es.
?ocialior, arc- regielered '¢ijlh tho nhaiily
structur
overnance and m¢4n2
ement
Thi: C?ov&.InAneTr. iJt)ClJmr p.iTrl of Chrislian ,S"piriliialisl soe.ipty arEd Hexler Pfar.lilionr.r d%
L'hri4lian Spiriiudli%i Sucieiy and Fl¢al¢r Practilivnrr AssoLi#liun Achi ements and Porformance The Chriblian SFMriliialisl SThiety ar Healtsr Practilion8r association is keen lo offer a raiigp. ol servic85 durii)g 11)e week and over Ilie course of the year Ilial oui communily find bolli beneficial and spiritually frJlfilllng. a future plan, tho Chrlsllan Spirlluallst Soclely and Hoaler Practllioner are commltted to continulng the chclrily lim c1ncl objprlives. More People are attending church activities this is due lo increase in the social media p081ing8. Internal Conlrol and Rlsk Manaoemant. The Iruslees have the r6sponsibilily lor ensuring that the charity has in Pla an appropriate system ol rni)Irols. Iirt<1nci81 Ic nd olherwise. lo provide re<1sonable it ssurance that Ihe charity is opL>rii ting ellicic.nlly and 8ffeclively. ils a58015 are saleguarded againsl unaulhofized use or disposilion, Ihal proper records are niaii)l(iiiied aiid finanGig1 informalion used wiiliiii Uie Lliaiily ot fui puUiLaE40n igi ielidbl8 aiid 1118 d)aiily complies with relevant laws and regulations. Th8 TFu818B8 8rti¥ely rev on a reoular basis lh8 PFincip81 iisks which the th81ily fa(8, notably Ihe Ih5e818¥ibllig fioivi aiiy yroloiiged dgLiine ii) volunliiry iiicome. aiid believe 11)dl Ilie syslenis whicl) liave beon e rtabll.hnd to enablo tho productlon of regular reports In all flnanclal and operallonal areas 11 otfiiclively rtiiligdta thes& ri" Ben Stalfrmonl In furthorance of the obJectlves of the Centre. the Trustees of Chrfsllan Splrtluallst Soclely and Healcr Prai.'liliuner a£c:oc".iJlion have f'oiiipIiL•d with the dilly in Sl 7 of Ihf: fii'irilie:. Act 2011 lu li,Avp diip IE.. Ihe r.harily Cinmmi88ion'8 piihll8hBrt q8nArHI Hn(1 8111FsBrtor giiirfHneA rnCmin Ihe nparAllnn nf IhA Publlc Benefit requiremenl under the Acl. Flnanclal ievifrw Thc •lale of tho Charflles affalrs at 31st t)ecomber 2023 and the r&sults of Its operatlons for the year e.nded on Ihiil dale 1re sel out In the 1113ched fin?L ncial slalements. Tol81 ler1p1 on unrebliided funds have inuea5ed by £ 7,869 in Ihe year and amounled lo £49,560 UOIllV<ired lo £ 41,691 lasl yedl, Th6 Charily made a Sufplus ol £ 10.661 (2022: Deficils 1,49418fler deducling insuranc 8nd olhei general uxpui)raeb. Tl)B Prlncipal &thJrcth of incomo) (or Ihf) Chfislian Spifilualt&l &xi8ly and H6alei Pra1110118 8sso¢i31101) iiro iiieinbt)r s fee and donalioiis froin Iho public. The aclivili8$ ol the Lharily havfl con1inv1 lo highlight ¢lW(Ifen¥ss of Iho charily and 118 work wilh the k)c81 L()iiimui7ily. Tliu Trtjsloeb dLknowl8dy 1116 tslfoils ol 11)e voluntevis Iliis divecbon, which h<lS bE)8n onhanced by the support of a number of affiliated groups. F.xp8ndiliirp rem8in8 tinder con8lant rnVi8W, 88 lh8 chHrily eonllniios to make effort lo minimiz8 runnlnq Costs of the premises. eserve6 Pollc As al 31 December 2023 free reseNes amounts lo £68.271 {2022'. 57,60Q}. Our policy on resetves Is to vnJiirp. Ihil riiy hiile .)Iiffiripnt funrtellj 1r Vr1ilc1hlp lo mcol our comrnilmp.nt-., ,Inrt Ihc EY.vculivv Q?ommittoo wrll rnn8ider de8ifjn8linfj rpqprve8 for qpprilir. piirpo8e vthprFJ It 18 rnnsidprerf In be. np.re.88Ary in Ihft fifrliirft. Vo14ADleors .lees arc 31vJO extremcly grateftrl to all voluntenr5 who glve up their free tlme to help rther tho 8im5 of the charity. 3 | 1) ci ¥ e
Chrisliai) Si)ii-iludli.£18f)ciety aiid IlcalLr Piactitioner Assoeiaiian
statement of Management commlttee's Responslbillties
l.he acLounls h8V8 bw)8n prepared in accorddnca with the Sfalefflenl i)f Rerofflmenaed Practice..
sld11dkn apFiliLabl&. ii"I IIIL. ali& Republii ol li LlarLI (fi 4S102) i"-
uLd ui) IG 201rt ai:d Ilits riiiaiiciul
Re.porting 8t7nd?riJ gpplicqble in Itse ljnilpd Kingdoikn RepiJt)lic of Irclap.d IFP..> 1021 tsti..I flip fh8rsliv4
A.¢:11011 an¥1 UY C.ienprdlly Ar,ei.'i)le(I Practice as it xoplip.s Irom 01 ,lanciary Jl)15
The accounls have been prepared lo oive a true and fair view of the sfale of 8ff3irs of the ch8rity and of ils
linanLial acll¥iU65 ior Ihal p& iGd 311a Iiave (iEpartp(5 Icom InE kntiarilies (ALroLtnL & Re)rtaI ReoiJlalirJii
2008 only lo lh& extent required lo provlde a 'lm8 and lair view.. Thls departuro has involved Accounllng
apyliLdble iii Iti& LiK diid ReFiU1IL ol Iièltiiid IIRO 102) issu¥d o¥1 16 July 2014 11111161 Iki¥
Chrisli411 Spiriiudli%l S(JLieiy dnd H¥alcr Praclilionrr As5VLi¢iliun
INDEPENDENT EXAMSNER'S REPORT TO THE TRUSTEES OF CHRISTSAN SPIRITUALIST SOCIETY AND
HEALER PRACTITIONER ASSOCIATION FOR THE YEAR ENDED 310ECEMBER 2023
I r8po¢l on Ihe awA)uiils ol Ihe Trust for Ihe y6ai ended 31 Decemb&r 2023, vthich af6 s61 out on pages 6
to 11
Respectlve r88ponsibilitios of trustees and examin8r
The charily's Iruslees are responsible for 1178 preparation of tho accounts (financlal Stalemonll in
accordance with the Slalemenl of Recomrnendpd Pr.Iclice.' Accounting lind Ropnrling hy C,hilrilics
preparino Iheir Hr.rniinl8 in ar.rA)rdHncft with IhA Finanr.ial Rer)rtinfj .qtandard applirAhlA in Ihp. IJK and
Ropublir, of Ircllnd IFRS 1021 ift proforonco lo the Accounlinq 1L nd Rcport nq by Ch,Irilio"
Sl,rylemoiil of
ReL'oinmended Practice issued on 1 April 2005 Ithich is referred lo in the exlant regulations bul has been
wilhdlaw.
Wp Iindprvl2nd Ih?r t this hic s brDn dr)no In ordftr for the accoiintg lo prnvlde a true and fL?ir view In
ii.t.'i)rilitii(.v. willi Ilip, C?v.nprally AcrpIed Accounling PTaclice efleclive for reFK)Tling pertods beginning on
OT aller 1 January 2017.
The charily's truslees conslder that an audll Is not requlred lor thls year under secllon 144121 ol Ihe
Ii¢iiili+9s ALI 201 I Illiu 201 l Ai:11 ¢ind Ihal dn indepuiidviil VXdFTlillciliLIIT is
It ili niy ruspuiisibilily lo:
éYAmlnc the accoui)Is undar sectlon 14S of Iho 2011 Acl-,
To follai41 Iho proce.duree laid down in Genor11 Dircctions gNen by the Charity Cornrnlssloner
linder sfir,lion 14515llbl of the 2011 Arl.- and
fo state wlielh6r pa¢kn'cutar mallers have come lo my attention.
Bas1• of Indopondént o¥amln8r's r•port
My oxamln.111on was carrtpd out In accordance with Ihc Ceneral Dlrccllons glven ljy the Charlty
.r)rriTT?IfSifJnvr. Ari pyarriiriciliijri ifirluflps a reiiiew f)1 Ilica dl'f-rJiiriliri(J rF3Lvrds k?1 l)y Illp Lliaiily (ind a
e.ompaiison of lh8 accoun18 presented wilh those rerA)rds. 118lso indiJd88 (x)nsidaralion of any Linu8ual
ileiTiS or discIosLifeif jii the clccounts, and Ilie seokinq of exp12nalions from you <1$ Iruslees conceiniiiq Ic ny
such mallers. The procedures undertaken do nol provld8 all the ovidence Ihal would be required in an
,?iJ(ljl Ai)Il. ('iFiil4>1:(iiJÉiiilly no (IPiiii(hll IS
Sfateryipyil of fririaririal Ar.jjiiities for Ihp year pndpd 31 Dp,cpmber 2023. ?ts22 lJnrest¥l¢tt•d Fisnds R•¥trietd Tol21 Fijnd Plot$ Intim4 from.Vth. table fjrlf¥ltigS Arlrn'.n fllftilial.-on f¢E Donation-_ In811rAthro Inlorr-.Gl IriGomei 2,1',17 Spe8ke.I f<Jllpr.Ilon Corrl. Ironi GaliwsJy chvrch 1,110 48,914 48,91 Otlir lii¢omo fj48 84fj Total Inc•Jmg glvlowments 49.$60 40.5(50 41.6SI1 ExpendlttsEe.on.ohArltablo.a£l!¥1114 Ank r.hargp.% 197? r..qiilpmf9ni Fxpwv) (;IFanlvg 1118iJrAnr. Jrf L42Q 574 1.41 1.47J. P%JAtnft PrintlTYJ & slo1irjp.ell ioi IV7 ?IrJ 144 14epAir & PAf)IiilvnaYire SiJMr.iiplinfi 2.4111 ?,dlJ1 2,1.46 Ti..ltrphiin Olhw iJrofo84w)nal fpy$ 7'r•vlI117ry fiiarge8 Welfare Setvirè Charqp.s FSr¢ and Safely 1.2BI 2,1Si4 41 A06 408 1.d4 14d8 Tfjtal ExpendltYf 4)n charltahle ècl1¥19 38.899 J8,899 43,185 P4¢t Intome I leXp¢ndlrCI 10,661 1Q,661 11A941 "fiJ191 17 JaniJ8ry ?3 57,6111 57.A111 S9.103 70141 Ft1¥14 di jl D¢¢*mbei IOJ3 68.271 68,?.71 57,610 All of the. Ahcive fg.siill.g irp dprive(I Ifom conliaiiinfJ arlivilies.
Chiiyliiin SpiriiuJli41 Suci¢ly and H¢al¢r Praclilioner AssoLialiun Income and Expenditure account for the year ended 31 December 2023 2023 2022 Inc¢Jme Not•$ Admin 511 Affiliation Fees Associatsofj Membets Fe 37.220 Donations 5,734 2,137 21.698 103 Inior6sl Int8in6t Inc¢wne 429 Manuals P+P Spe8kor CdlKtyon Salè8 Cujil. Iiorn G81gwoy 5.960 2.4 766 1.110 49,560 41,891 Exp¥iidllur• AUl11115 F8f4 Bank chaio8S Lquipnienl Iiirè Equipmenl E'xpens8 Clvanii 1,(5 1.952 1,972 183 826 20.422 1.472 379 Ingurance 23.972 1.174 Li111 & Heal Poslage Pwii)IiJiy & SlaliOr*iry Ral88 701 1,279 144 210 Ropair & Malnlenanca Svbwipllon 2,481 173 2.130 839 642 sundry Expen868 Teldphon(+ Other prolefjsional lee Tr8v&lliThJ Cliaiu Wdlarè 328 1.261 SS 2.512 1,942 2,164 41 Strrvice ChaTgos Firg ano Salely 1,448 38,899 43.185 Nét Surplu# I Iotllcitl Fof th Yoar 10.fj61 11,4Q41 71Page
C'hristian .4pirituali.41 .%ociety and Healer Praclilioner A%socialion
Statement of Assets and Liabilities as at 31 December 2023
2023
2022
No
NoD4urTorJt A8sel¥
Tan9ibfps 59e
Inve$lmeThts
21.452
21.452
21.237
21.231
Total Non
C'.Iiri¥liun Spirilualisl SuLitiy and H¢ifjl¢r PraLliliun¢r A¥5o¥ialiun Accounting pollGie$ (al Basls of preparatlon Thp finanrial 8tal8mftnt8 have hpe.n rKepHrpd in acr,nrdanre with Ar.olin1lnfj and Repnrtino hy C.harilift8' Icjtomoiil (Jl P.o.c.tsn)mo.ndod Praclico. i?ppIic1< blo lo charilies prep<irino Ihoir 1cc.ounl£ in .oc.c.nrdanc.p .'Jilli tho Financial R8POrting Sndard applicable in lh8 UK and Republic of Iieland IFRS 102) (effeGlive 1 January 20 751- (Gharilies bORP (FRS 1021), Ihe Financial Reporung Siandard applicable In Ihe UK and Republic ul reliind IFRS 102). Chrisliaii Spirilualisl Socièly and HÉralor Praclilioner associdlion meets th8 definilioi) of a public b&i)elil f)nlily undor FRS 102. Assels and 5iabililies are initially iecognized al hisloiical cosl 01 transaction value unlLss oth@pm0 st.Ilnd In the relevant accounting policy nolefs). (b) Incomirtg rosources VcilurTrlAry incorne induding donations aiid gifts are fecoqnizcd In lull in the slatemenl ol Fifian¢ial aclivily iii the linancial year in which 11 Is receivabie. No amounts are Included In the accounts lor servlces donalod by (c) Rv.*oiire•.8 pxpended All f.'xiJi.'Ii(liliftif'. is cir.roiinted for on an accrual basis. and has been dassifi&d Under headinus Ihal aggrpoalp all cosls tdaled lo lh8 category. (d) Fund accountlng Unre8lriclert fundB are lundB which 8re availdbl8 lor use al Ihe (IIscFelion ol th8 IfU8leets in furlheianco of Ihe geneial obiecliv65 ol Ihe chaiily and wliich li(Jve not been designaled for olher purposes. UnreslFiGled 088nated Funds ar8 fund¥ Sel aside by Ihe Iru¥lee$ oul ol unre$liicted geiieial lunds IOF SPeGili¢ luluig purpoL4è or proJ¥cis. ReNliicl8d Fund8 fundN Ihal r.An only be for particular reslric.led purposes with in the objecls of Ilie ¢lidrily. ReslriLliiJiib <irise wlioii SPLJLifiLbd by Ilie doi)01. 01 wliuii fuiids <iie iaised lor Pdrlicular TeslfiLled purpos05 ThFJSe fvnds amount lo P.2 deposllpd In a soparate Bank acrounl. 10) Taxatlon The charily Is exempl fiom lax on income and gains falling wilhin S478 of lh6 Taxes Acl 2010 Of s?.fjr7 nf Ihft Tax8linn of r.hargeable Gains Art 199?. lo Ihe exlenl that these ar8 8pplied to Ils charitable oblecls, No lax Charges have arlsen Iv) the charlty 2) Trustees. Expenses Ex¢vpl lor Ihe Iravd tyxp8n88 E1.962 paid lo Iru81068, No payn)enl8 wer6 made lo1118 Truslees lowards ai)y expènsos ur sor¥ic6s during Ihc year ond 31 Decembor 2023 Noles lo the FinanGial Sialements for Ihe year ended 31 December 2023(Continued)
(.'hri4tt3n %piriiualisl Society and Healer Pfacliliijner A$*alln 3) Analy81s of Funds A6at01 January 2023 In¢oming Resources Re8our¢a6 Exponded ABat31 Docember 2023 Total ijnreslr5¢led funds Tolal Yeslricled fiinds 57,610 49.560 38.899 88.271 Total Funds 57.610 49.560 38,899 68,271 41 Nèt assots between funds A8at01 January 2023 Incr888•1 {Docr•asal Total A88et8 (In¢rèas•)I Do¢réa$o Nel Current Llabllltles A•at31 Dècember 2023 General reserve Total Unreslrl¢ted funds 57.610 9.881 800 68.271 R8strlttéd funds Total funds 57.610 9.881 800 68.271 5) AGcouiilaiicy, liidependent Examliialloji & Legal Fee 2023 2022 Accoynlancy Feos 1,085 840 1,065