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 De￿rnber 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 b￿u9h1 forwafd
Surplus I10￿1¢￿) 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