Christian Spiritualist Society and Healer Practitioner Association (Registered Charity no: 507420) Independent Examiner Report and Financial Statements Year ended: 31 December 2024
Contents Legal and administrative information Report of the trustees Report of the independent examiner Statement of financial activities Summary income and expenditure account Charity balance sheet Notes forming part of the financial statements 9-10
Christian Spiritualist Society and Healer Practilioner Association Legal and administrative information during the year ended 31 December 2024 Executive Committee: Chair Gaetano G Pinto Trustee David Roe { Start 2710912025 } Vice Chalrman Graham Coomes ( Start 27109125) Trustee Sarah Bryson Vice Chairman Adrian Denney ( Reslgned 2710912025) Secretary Dawn Jones Postal Address: Unit 17 45 Salisbury Road Cardiff CF24 4AB Registered Office address: 2A Northcote Street, Cardiff CF24 3BH Independent Examlners: Sivapalan & Co Chartered Certified Accountants 168 City Road Cardiff, CF24 3JE Bankers: Barclays Bank UK PLC 1-5 St. Davld's way, 28 Worklng St St David's Centre , Cardiff CF24 3YR
Christian SpiTltualisl Society and Healer Practitioner Association Annual Report of the Management Committee for the Year to 31 December 2024 Christian Spirilualisl Society and Healer Practitioner Association are registered with the Charity Commission arbd have charitable slalus for laxation purposes. Structure overnan¢e and mana ement The Governance document of Christian Spirilualist Society and Healer Practitioner association is its Constitution 8nd It is an unincorporated association. Board of Trustees: The Charity is adrninlstered by an execulive committee, comprlsing: Chairperson Vice Chairman Secretary Gaetano G Pinto Graham Cooffles Dawn Jones Current Trustees up to De¢ember 2024 After December 2023 Gaetano G Pinto David Roe (Start 2710912025) Graham Coomes (Started 2710912025) Adrian Oenney Dawn Jones Sarah Bryson ointment of Trustee8 Christian Splrilualisl Society and Healer Practitioner Associalion's Policy for the appointment of new govemor Iruslees is nomially by means of annual elections. All custodian Iruslees are appointed by Ihè members at AGM. Or anlzational Structure The Executive Commillee currently consists of iwo Trustees, chairperson and two vice chair person who meet regularly lo discuss and review the financial position, the fund raising strategy and all other charity matters, wilh all major decisions being made al these meetings. Day lo day minor matlers is delegated lo the volunteers. Ob ects and Activitles The Charity's objects are supported by the charity's sole aclivily. The Objectives of the charity is lo advance Ihe understanding and awareness of Christian Spirilualism and advance education Spiritual healing, religious activities, education and training. The Charity depends upon the continuing help of volunteer's particularly young people.
Christian Spiritualist Society and Healer Practitioner Association Achievements and Perforrnance The Christian Spiritualist Sociely and Healer Practitioner association is keen lo offer a range of seNices during the week and over the course of the year that our community find bolh beneficial and spiritually As a future plan, the Chrislian Spiritualist Society and Healer Practilioner are commilled to continuing the charity's aim and objective5. More People are atlending church activities this is due lo increase in the social media postings. Internal Control and Risk Mana ement. The Iruslees have the responsibility for ensuring that the charity has in place an appropriate system of controls, financial and otherwise, lo provide reasonable assurance that Ihe charity is operating efficienlly and effectively, its assets are safeguarded against unauthorized use or disposition, Ihal proper records are maintained and financial information used within the charity or for publication is reliable and the charity complies with relevant laws and regulations. The Trustees actively review on a regular basis the principal risks which the charity faces, notably the threat arising from any prolonged decline in voluntary income. and believe Ihat the syslems which have been established lo enable the production of regular reports in all financial and operational areas will effectively miligale these risks. Publlc Beneflt Statemen In furtherance of the objectives of the Cenlre, the Truslees of Christian Spirilualisl Society and Healer Praclilioner association have complied with the duty in S17 of the Charities Act 201110 have due regard to the Charity Commission's published general and sub-sectoT guidance concerning the operation of the Public Benefit requirement under the Act. FlnancSal review The slate of the Charities affairs at 31st Dernber 2024 and the results of ils operations for the year ended on that dale are set out in the attached financial statements. Total receipts on unrestricted funds have decreased by £ 827 in the year and amounted to £48,733 compared lo £ 49.560 last year. The Charity made a Surplus of £ 7,457 (2023: Surplus 10,661) after deducting insurance and other general expenses. The Princlpal sources of income for the Christian Spiritualist Society and Healer Practitioner association 8re member's fee and donalions from the public. The aclivilies of the charity have continued to highlight awareness of the charity and its work with Ihe local ¢ommunily. The Trustees acknowledge Ihe efforts of Ihe volunteers in this direclion, which has been enhanced by the support of a number of affiliated groups. Expenditure remains under constanl review, as the charity continues to make efforts to minimize running cosls of the premises. Reserves Pollc As at 31th December 2024 free reserves amounts to £75,727 (2023: 68,270). Our policy on reserves is lo ensure that we have sufficient funds available lo meet our commitments and the Executive Committee will consider designating reserves for specific purpose5 where it is considered to be necessary in the future. Volunteers The Iiuslees are also extremely grateful to all volunteers who give up their free time to help further the aims of the charity.
Christian Spiritualist Society and Healer Practitioner As50cialion Statement of Management committee's Responsibilities The accounts have been prepared in accordance with the Slatement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 and the Financial Reporting Slandard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Ihe Charilies Act 2011 and UK Generalty Accepted Practice as il applies from 01 January 2015. The accounts have been prepared to give a true and fair view of the state of affairs of Ihe charity and of its financial activities for that period and have departed from the Charities (Accounts & Reports) Regulalion 2008 only lo the exlenl required lo provide a 'lrue and fair view. This departure has involved Accounling and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014 rather the accounting and Reporting by Charities.. Statement of Recommended Practice effective from 01 April 2005 which has since been withdrawn. Charity Law requires the management commillee to prepare a Profil and Loss account and slatemenl of assets and liabilities for each year. which give a Irue and fair view of the slate of affairs of the charity and of ils financial activities for that period which property present the charity'5 income and expenditure for the year together with ils assets and liabilities al Ihe end of the year and adequately dislingui5h any material special trust or other restricted fund of the Gharity. In preparing those financial statements Ihe management committee is requires to'.- a) Select Suitable policies and then apply them consistently., b} Make judgments and estimates thal are reasonable and prudent; cl Slate whether the policies adopted are in accordance with the appropriate SORP on Accounting by charities and the Accounting Regulations and with applicable accounling Standards, Subject lo any material departures disclosed and explained in the financial slalements The management committee Is responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime. the financial position of the charity, and to enable them lo ensure that the financial statements comply wilh regulations stipulated in the Charilies Act 2011.They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and deteclion of fraud or other irregularities. Slatement as to Dlsclosure of Informatlon to Independent Examlners So far as the management commiltee Is awa, there is no relevant information of which the charity's Independent reviewers are unaware and each Trustee has taken steps that he ought to have taken as a Truste8 in order lo make himself aware of any relevant infomialion and to establish that the charity's Independent examiners are aware of that information. A resolution proposing that Sivapalan & Co be re-appointed as Independent exarniner of the charity will be put lo the Annual General Meeting Gaetan Pinto (Chairperson) Dated.. For an on behalf ofthe Management Committee
Christian Spiritualist Society and Healer Practitioner Association INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHRISTIAN SPIRITUALIST SOCIETY AND HEALER PRACTITIONER ASSOCIATION FOR THE YEAR ENDED 31 DECEMBER 2024 I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 6 to11 Respectlve responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts (financial Statement) in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) in preference lo Ihe Accounling and Reporting by Charities.. Slalemenl of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdraw. We understand that this has been done in order for the acwunls lo provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2017. The charity's Iruslees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. 11 is my responsibilily to.. examine the accounts under section 145 of the 2011 Act., To follow the procedures laid down in the General Direclions given by the Charity Commissioner under section 145{5)(b) of the 2011 Act; and To state whether parlicular matters have come to my attention. Basls of Independent examiner'8 report My examination was carried out in accordance with the General Directions given by the Charity Commissioner. An examinallon includes a review of the accounting records kept by Ihe charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all Ihe evidence that would be required in an audit and, consequently no opinion is given as to whelher the accounls present a 'true and falr view. and the report is limited to those matters set out in the statement below. Independent examlnerfs statement Irb connection with my examination, no maller has come to my atlention.. • Which gives me reasonable cause to believe that, in any material respect, the requirements (a) To keep accounting records in accordance with section 130 of the 2011 Act: and {b) To prepare accounts which accord with the accounting records and lo comply with the accounting requirements of Ihe 2011 Act have not been fflel: or To which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. Mr R Sivapalan Sivapalan & Co Ltd 168 City Road Cardiff CF24 3JE Date:
Christian Spiritualist Society and Healer Practitioner Association statement of Financial Activities for the year ended 31 December 2024. 2024 2023 Unr•strlcted Rastrlcted Total Funds Total Fund Fund8 Funds Not•s Admin Affiliation fg¥s Asso¢lalion Members Fee Donallons Insuran Internel Income 38,821 5.41x1 38.821 37,220 5.734 Manuals P+P Speaker Collection Sales 3.547 3.547 5.960 Conl. Irom Galew8y church 47.768 47.708 48.914 other In¢omo Insurance r8clalm Interest In¢om8 646 48.733 48,733 49,560 Accounlanls le65 Bank Charges Equlpmenl hire EquSpmenl Expens& Cleanlng Insur8n¢e Llghl & Heol Postage Prlnling & Sl8llonèry Rales Repalr & Malnlenance Subs¢rtptlon Sofiware Sundry Tglephone Other professional fees Travelllny Ch3rg8s Welfare SeNice Charges Fire and Safety Total Exp8ndlture on ¢horltabl& actlvlt1è5 1,085 1.952 1.065 1,952 1,065 1.952 204 826 20.422 1.472 379 204 826 204 826 20.422 1.472 379 707 210 2,481 20.422 1.472 379 707 210 707 210 2.481 2.481 2.136 839 2,136 839 1.261 55 2.136 839 1,261 55 1,261 55 1.942 406 1,942 4C 1.942 1,094 1.448 41,276 41.276 38,899 N¢t Income I l•xpendlturo} 7.457 7.467 10.661 Total Funds al l January 2024 68.270 68.270 57.610 Total Funds at 31 Decembgr 2024 75,727 75,727 68,270 All of the above results are derived from continuing activities. 61Pii ge
Christlan Spiritualist Society and Healer Praclitioner Association Income and Expenditure account for the year ended 31 December 2024 2024 2023 Income Notss Admin Affiliation Fees Association Members Fee 38.821 5,400 37.220 5,734 Donations Insurance Interest 646 Inlernel Incomo Manuals P+P Speaker Collection Sales Conl. Ifom Gateway church 3.545 5.960 48.733 49.560 Expendlturo Accountants Fees Bank charge$ Equlpmenl hire Equipment Expense Cleaning In$urance 1.065 1,972 1.001 1,188 21.144 1,762 3,292 341 204 826 20.422 1,472 379 Llghl & Heal Postage Printing & Slalionery Rates 707 192 210 Repair & Malnlenance Subscripllon Software Sundry Expenses Telephone Other professtonal fees Travelllng Charges Wellare Service Charges Fife and Safely 253 2.481 5.766 179 2,136 839 1,225 1,261 1,047 392 1,942 406 810 1,094 1.448 914 41.276 38,899 Net Surplus l {Deficltl For the Yoar 7.457 10.661
Christian Spiritualist Society and Healer Prdctitioner A550¢ialion Statement of Assets and Liabilities as at 31 December 2024 2024 2023 Notes Non-curient Assets T8ngib1es assets Investments 21,452 21.452 Total Non-Gurren¢ Assets 22,022 Current Asfjgts Debl(xs Cash al Bank and In hand Total Current As58ts 54.650 54.650 47.763 47,763 Current Llabllltlts Accruals Total Cuirent Llabllllle8 94S Net Currenl Ai$ets 75.727 88,270 NetAIB?l¥llLlablllllesl 76.727 68,Z70 Fund8'. B8lante bu9h1 forwafd Surplus I101¢) over expendltur8 68,270 7.457 57.609 10.681 Total Fund8 75.727 68,270 Trustees, Declaratlon These accounts have been prepared in accordance with the accounting policies set out in notes lo the accounts and comply with the charity s governing document, the Charities Act 2011. and Accounting and Reporting by Chariles.. Slalemenl of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published on 16 July 2014 and notes form part of these financial slalemenls We approved these accounts and confirm that we made available all relevant records and information for Iheir preparation. No members have required the tharity lo obtain an audit of ils accounts for the year in question The Management acknowledges their responsibility for complying with Ihe requiremenls of the aGI wSlh respect to accounting records and for the preparation of accounts. Charities with a gross income of over £25,000 bul not exceeding £250,000 in the relevant financial year, (legal requirement) accounts musl be prepared either on the receipts and payments or the accruals basis: if on an accruals basis, they must be prepared in accordance with the 2008 Regulations and the SORP. These accounts have been Prepared in accordance wilh the provisions applicable to companies subject lo the small companies, regime Date.. Gaetano G Pint (Chairperson) I I 6-6@[ 7015 Date". Adrian Denney (Vice Chairperson)
Chi'istian Spiritualist Society and Healer Practitioner Association Notes to the Financial Statements for the year ended 31 December 2024 11 Accountlng policies (al Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Praclice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 {effeclive 1 January 20151- (Charities SORP (FRS 102)). the Financiai Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. Christian Spiritualist Society and Healer Practitioner associalion meets Ihe definition of a public benefit entity under FRS 102. As5els and liabilities are initially recognized at historical cosl or Iransaction value unless olhetwise stated in the relevant accounting policy note{s). (bl Incoming resources Voluntary income including donations and gifts are recognized in full in the statement of Financial activity in the financial year in which it is receivable. No amounls are included in the accounts for seTvices donated by volunteers. (cl Resources expended All expendilure is accounted for on an accrual basis, and has been dassified under headin9s Ihal aggregate all costs related to the category. (dl Fund accounting Unreslricled General funds are funds which are available for use al the discretion of the Iruslees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Unreslricled Designated Funds are funds set aside by the Iruslees out of unrestricted general funds for specific fulure purpose or projects. Reslricled Funds are funds that can only be used frjr particular reslricled purposes with in the objects of the chaflty. Restrictions arise when specified by the donor, or when funds are raised for particular reslficted purposes. These funds amount to £2 deposited in a separate Bank account. (ol Taxatlon The chariiy is exempl from lax on income and gains falling within S478 of the Taxes Acl 2010 or S256 of the Taxation of chargeable Gains Act 1992 to the exlenl that these are applied to ils charitable objects, No tax Charges have arisen in the charity 2) Trustees, Expenses Except for Ihe travel expense £1,962 paid lo trustees, No payments were made to the Trustees towards any expenses or setvices during the year end 310ecember 2024
Christian Spiritualist Society and Healer Practitioner Association Notes to the Financial Statements for the year ended 31 December 2024(Continued) 3) Analysis of Funds Asat01 January 2024 Incoming Resources Resources Expended Asat31 December 2024 Total unrestricted funds Total restricted funds 68,270 48,733 41,276 75,727 Total Funds 68,270 48.733 41.276 75,727 4) Net assets belween funds Asat01 January 2024 Increasel {Decrease) Total Assets Ilncreasell Decrease Net Current Liablllties A8at31 December 2024 General reserve Total Unrestricted funds 68,270 7,457 75.727 Restricted funds Total funds 68,270 7,457 75.727 51 Accountancy, Independenl Examlnatlon & Legal Fee 2024 2023 AcGoLtntancy Fees 945 1,065 945 1,065 101 Pi