Charity registration number: 801703
The Winifred Gandine-Stanton Trust
Annual Report and Financial Statements for the Year Ended 30 September 2025
The Winifred Gandine-Stanton Trust
Contents (continued)
| Trustees' Report | 1 to 2 |
|---|---|
| Statement of Trustees' Responsibilities | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 10 |
The Winifred Gandine-Stanton Trust
Trustees' Report
The Trustees present the annual report together with the financial statements of the charity for the year ended 30 September 2025.
Objectives and Activities
Objects and Aims
To promote and advance knowledge of religion and philosophy of Spiritualism, as defined by the following seven principles:
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The Fatherhood of God
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The Brotherhood of Man
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3.The Communion of Spirits and the Ministry of Angels
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The Continuous Existence of the Human Soul
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Personal Responsibility
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Compensation and Retribution Hereafter for all the Good and Evil Deeds done on Earth
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Eternal Progress Open to every Human Soul
Public Benefit
Support of Seven-Principle Spiritualism in line with the Trust Objects by supporting churches, spiritual education and training programmes throughout the country. Also assisted and made donations to Spiritualists who were in benevolent and financial need.
The Trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Reference and Administrative Details
Charity Registration Number: 801703
Principal Office: 2 Oakfield Road Stourbridge West Midlands DY8 5XS Independent Examiner: Neil Westwood & Co, Chartered Accountants 101 Dixons Green Road Dudley West Midlands DY2 7DJ
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The Winifred Gandine-Stanton Trust Trustees’ Report (continued)
Trustees and Officers
The Trustees and officers serving during the year and since the year end were as follows: Trustees: S Fellows
Structure, Governance and Management
Nature of Governing Document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity. The annual report was approved by the trustees of the charity on 7 March 2026 and signed on its behalf by:
SesFellows Chairman ofTrustees
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The Winifred Gandine-Stanton Trust
Statement of Trustees’ Responsibilities
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The trustees are responsible for preparing the Trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: e select suitable accounting policies and then apply them consistently: e observe the methods and principles in the Charities SORP; e make judgements and estimates that are reasonable and prudent; e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
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The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the corporate and financial ‘nformation included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in otherjurisdictions. Approved by the trustees of the charity on 7 March 2026 and signed on its behalf by:
S Fellows Chairman of Trustees
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The Winifred Gandine-Stanton Trust
Independent Examiner's Report to the trustees of The Winifred Gandine-Stanton Trust
I report to the trustees on my examination of the accounts of The Winifred Gandine-Stanton Trust for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity trustees of The Winifred Gandine-Stanton Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the The Winifred Gandine-Stanton Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of The Winifred Gandine-Stanton Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... N A Westwood
Neil Westwood & Co. Chartered Accountants
101 Dixons Green Road Dudley West Midlands DY2 7DJ
Date:.............................
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The Winifred Gandine-Stanton Trust
Statement of Financial Activities for the Year Ended 30 September 2025
| Note Income and Endowments from: Donations and legacies Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Other expenditure Total expenditure Gains/losses on investment assets Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward Note Income and Endowments from: Charitable activities Investment income 4 Total income Expenditure on: Charitable activities Other expenditure Total expenditure Gains/losses on investment assets Net expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward |
Unrestricted funds £ 1,250 397 31,537 33,184 (35,152) (7,030) (42,182) 8,040 (958) (958) 774,962 774,004 Unrestricted funds £ 6,047 35,968 42,015 (33,997) (5,621) (39,618) (14,977) (12,580) (12,580) 787,542 774,962 |
Total 2025 £ 1,250 397 31,537 |
|---|---|---|
| 33,184 | ||
| (35,152) (7,030) |
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| (42,182) 8,040 |
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| (958) | ||
| (958) 774,962 |
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| 774,004 | ||
| Total 2024 £ 6,047 35,968 |
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| 42,015 | ||
| (33,997) (5,621) |
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| (39,618) (14,977) |
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| (12,580) | ||
| (12,580) 787,542 |
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| 774,962 |
The notes on pages 7 to 10 form an integral part of these financial statements. Page 5
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The Winifred Gandine-Stanton Trust (Registration number: 801703) Balance Sheet as at 30 September 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Debtors | 8 | . | 200 |
| Investments | 9 | 391.354 | 383.314 |
| Cash at bank and in hand | 10 | 382.855 | 391.640 |
| 774,209 | 775,154 | ||
| Creditors: Amounts fallingduewithin oneyear | 1] | (205) | (192) |
| Net assets | 774,004 | 774,962 | |
| Funds ofthe charity: | |||
| Unrestricted income funds | |||
| Unrestricted funds | 774.004 | 774,962 | |
| Totalfunds | 774,004 | 774,962 |
The financial statements on pages 5 to 10 were approved by the trustees, and authorised for issue on 14 March 2026 and signed on their behalf by:
f~ R Dangerfield ( Trustee
The notes on pages 7 to 10 form an integral part ofthese financial statements. Page 6
The Winifred Gandine-Stanton Trust
Notes to the Financial Statements for the Year Ended 30 September 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Winifred Gandine-Stanton Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Income and endowments
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Grant expenditure
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure
Current asset investments
Current asset investments are included at the lower of cost and net realisable value / market value.
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The Winifred Gandine-Stanton Trust
Notes to the Financial Statements for the Year Ended 30 September 2025 (continued)
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
2 Income from donations and legacies
| Donations and legacies; Donations from companies, trusts and similar proceeds |
Unrestricted funds General £ 1,250 1,250 |
Total 2025 £ 1,250 |
|---|---|---|
| 1,250 |
3 Income from charitable activities
| Courses and conferences 4 Investment income Interest receivable and similar income; Interest receivable on bank deposits Other investment income |
Unrestricted funds General £ 397 Unrestricted funds General £ 12,947 18,590 31,537 |
Total 2025 £ 397 Total 2025 £ 12,947 18,590 31,537 |
Total 2024 £ 6,047 |
|---|---|---|---|
| Total 2024 £ 11,328 24,640 |
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| 35,968 |
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The Winifred Gandine-Stanton Trust
Notes to the Financial Statements for the Year Ended 30 September 2025 (continued)
5 Expenditure on charitable activities
| Note Courses and conferences Grants and donations given |
Unrestricted funds General £ 1,637 33,515 35,152 |
Total 2025 £ 1,637 33,515 35,152 |
Total 2024 £ 20,253 13,744 |
|---|---|---|---|
| 33,997 |
6 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any other benefits from the charity during the year.
7 Taxation
The charity is a registered charity and is therefore exempt from taxation.
8 Debtors
| Prepayments 9 Current asset investments Charities property fund |
2025 £ - 2025 £ 391,354 |
2024 £ 200 |
|---|---|---|
| 2024 £ 383,314 |
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The Winifred Gandine-Stanton Trust
Notes to the Financial Statements for the Year Ended 30 September 2025 (continued)
10 Cash and cash equivalents
| 10 Cash and cash equivalents | ||
|---|---|---|
| Cash at bank Short-term deposits |
2025 £ 1,410 381,445 382,855 |
2024 £ 4,911 386,729 |
| 391,640 |
11 Creditors: amounts falling due within one year
| 11 Creditors: amounts falling due within one year | ||
|---|---|---|
| Other creditors Accruals |
2025 £ 1 204 205 |
2024 £ - 192 |
| 192 |
12 Related party transactions
During the year the charity made the following related party transactions:
Payments totalling £4000, (2024: £3040) were made to a close family member of one of the trustees for clerical, digital and website work undertaken for the trust on a self-employed basis.
At the balance sheet date the amount due to/from was £Nil (2024 - £Nil).
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