Unaudited Financial Statements for the Year Ended 31 December 2023
for
Belfast Spiritualist Church
Belfast Spiritualist Church
Contents of the Financial Statements for the year ended 31 December 2023
| Page | |
|---|---|
| General Information | 1 |
| Accountants' Report and Client Approval Certificate | 2 |
| Detailed Profit and Loss Account | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 |
Belfast Spiritualist Church
General Information for the year ended 31 December 2023
PROPRIETOR: Trustees ADDRESS: 134 Malone Avenue Belfast Co. Antrim BT9 6ET ACCOUNTANTS: Cleaver Black Chartered Accountants Suite 5 Ormeau House 91-97 Ormeau Road Belfast Co. Antrim BT7 1SH
Page 1
Financial Statements
for the year ended 31 December 2023
Accountants' Report to
Belfast Spiritualist Church
In accordance with instructions given to us we have prepared without carrying out an audit the annexed financial statements from the accounting records of Belfast Spiritualist Church and from information and explanations supplied to us.
Cleaver Black Chartered Accountants Suite 5 Ormeau House 91-97 Ormeau Road Belfast Co. Antrim BT7 1SH
Date: .............................................
Client Approval Certificate
I approve the financial statements and confirm that I have made available all relevant records and information for their preparation.
........................................................................ Trustees
Date: .............................................
Page 2
Belfast Spiritualist Church
Detailed Profit and Loss Account for the year ended 31 December 2023
| Income Sunday Collection Weddings Development Circles Papers/Magazines Membership Readings Awareness Group Books Donation Fri/Sat events Workshop events Namings Funerals Fundraising Mediumship Other income Government grants Deposit account interest Expenditure Rent Rates and water Insurance Light and heat Telephone Post and stationery Computer Costs Repairs and renewals Household and cleaning Medium's Expenses TV Licence Magazines/Books Teaching Expenses Sundry expenses Wedding Expenses Accountancy SNU fees and healing Depreciation of tangible fixed assets Fixtures and fittings Computer equipment Finance costs Bank charges NET (LOSS)/PROFIT |
2023 £ 5,394 8,960 1,688 418 1,033 2,470 3,753 80 234 1,227 4,020 - 70 580 276 250 389 16 450 722 1,946 707 298 558 12,346 1,741 6,714 158 341 - 790 4,132 516 1,748 527 188 |
£ 30,203 639 30,842 33,898 (3,056) 71 (3,127) |
2022 £ 4,230 8,260 1,129 406 759 2,257 2,230 - 781 771 3,015 430 - - - - 200 31 12 664 2,118 701 208 144 507 1,466 3,689 159 291 375 1,291 4,507 468 500 590 - |
£ 24,268 200 |
|---|---|---|---|---|
| 24,468 17,721 |
||||
| 6,747 59 |
||||
| 6,688 |
Page 3
Belfast Spiritualist Church
Balance Sheet 31 December 2023
| Notes FIXED ASSETS Tangible assets 1 CURRENT ASSETS SNU Investment Account SNU Deposit Account Northern Bank a/c Cash in hand CURRENT LIABILITIES Trade creditors NET ASSETS FINANCED BY CAPITAL ACCOUNT 2 |
2023 £ 89,091 28,794 311 42,503 69 71,677 1 71,678 160,769 160,769 |
2022 £ 88,627 |
|---|---|---|
| 28,408 308 46,552 - |
||
| 75,268 | ||
| 1 | ||
| 75,269 | ||
| 163,896 | ||
| 163,896 |
Page 4
Belfast Spiritualist Church
Notes to the Financial Statements for the year ended 31 December 2023
1. TANGIBLE FIXED ASSETS
| COST At 1 January 2023 Additions Disposals At 31 December 2023 DEPRECIATION At 1 January 2023 Charge for year Eliminated on disposal At 31 December 2023 NET BOOK VALUE At 31 December 2023 At 31 December 2022 2. CAPITAL ACCOUNT Brought forward Add Net profit Less Net loss |
Long leasehold £ 86,269 - - 86,269 - - - - 86,269 86,269 |
Plant and machinery £ 7,357 - - 7,357 7,357 - - 7,357 - - |
Fixtures and fittings £ 35,256 609 (2,452) 33,413 32,898 527 (2,452) 30,973 2,440 2,358 |
Computer equipment £ 420 570 - 990 420 188 - 608 382 - 2023 £ 163,896 - 163,896 (3,127) 160,769 |
Totals £ 129,302 1,179 (2,452) 128,029 40,675 715 (2,452) 38,938 89,091 88,627 2022 £ 157,208 6,688 163,896 - 163,896 |
|---|---|---|---|---|---|
Page 5