## **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**<br>Sunday Collection<br>Weddings<br>Development Circles<br>Papers/Magazines<br>Membership<br>Readings<br>Awareness Group<br>Books<br>Donation<br>Fri/Sat events<br>Workshop events<br>Namings<br>Funerals<br>Fundraising<br>Mediumship<br>**Other income**<br>Government grants<br>Deposit account interest<br>**Expenditure**<br>Rent<br>Rates and water<br>Insurance<br>Light and heat<br>Telephone<br>Post and stationery<br>Computer Costs<br>Repairs and renewals<br>Household and cleaning<br>Medium's Expenses<br>TV Licence<br>Magazines/Books<br>Teaching Expenses<br>Sundry expenses<br>Wedding Expenses<br>Accountancy<br>SNU fees and healing<br>Depreciation of tangible fixed assets<br>Fixtures and fittings<br>Computer equipment<br>**Finance costs**<br>Bank charges<br>**NET (LOSS)/PROFIT**|2023<br>£<br>5,394<br>8,960<br>1,688<br>418<br>1,033<br>2,470<br>3,753<br>80<br>234<br>1,227<br>4,020<br>-<br>70<br>580<br>276<br>250<br>389<br>16<br>450<br>722<br>1,946<br>707<br>298<br>558<br>12,346<br>1,741<br>6,714<br>158<br>341<br>-<br>790<br>4,132<br>516<br>1,748<br>527<br>188|£<br>30,203<br>639<br>30,842<br>33,898<br>(3,056)<br>71<br>(3,127)|2022<br>£<br>4,230<br>8,260<br>1,129<br>406<br>759<br>2,257<br>2,230<br>-<br>781<br>771<br>3,015<br>430<br>-<br>-<br>-<br>-<br>200<br>31<br>12<br>664<br>2,118<br>701<br>208<br>144<br>507<br>1,466<br>3,689<br>159<br>291<br>375<br>1,291<br>4,507<br>468<br>500<br>590<br>-|£<br>24,268<br>200|
|---|---|---|---|---|
|||||24,468<br>17,721|
|||||6,747<br>59|
|||||6,688|



Page 3 



## **Belfast Spiritualist Church** 

## **Balance Sheet 31 December 2023** 

|Notes<br>**FIXED ASSETS**<br>Tangible assets<br>1<br>**CURRENT ASSETS**<br>SNU Investment Account<br>SNU Deposit Account<br>Northern Bank a/c<br>Cash in hand<br>**CURRENT LIABILITIES**<br>Trade creditors<br>**NET ASSETS**<br>**FINANCED BY**<br>**CAPITAL ACCOUNT**<br>2|2023<br>£<br>89,091<br>28,794<br>311<br>42,503<br>69<br>71,677<br>1<br>71,678<br>160,769<br>160,769|2022<br>£<br>88,627|
|---|---|---|
|||28,408<br>308<br>46,552<br>-|
|||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**<br>At 1 January 2023<br>Additions<br>Disposals<br>At 31 December 2023<br>**DEPRECIATION**<br>At 1 January 2023<br>Charge for year<br>Eliminated on disposal<br>At 31 December 2023<br>**NET BOOK VALUE**<br>At 31 December 2023<br>At 31 December 2022<br>2.<br>**CAPITAL ACCOUNT**<br>Brought forward<br>Add<br>Net profit<br>Less<br>Net loss|Long<br>leasehold<br>£<br>86,269<br>-<br>-<br>86,269<br>-<br>-<br>-<br>-<br>86,269<br>86,269|Plant and<br>machinery<br>£<br>7,357<br>-<br>-<br>7,357<br>7,357<br>-<br>-<br>7,357<br>-<br>-|Fixtures<br>and<br>fittings<br>£<br>35,256<br>609<br>(2,452)<br>33,413<br>32,898<br>527<br>(2,452)<br>30,973<br>2,440<br>2,358|Computer<br>equipment<br>£<br>420<br>570<br>-<br>990<br>420<br>188<br>-<br>608<br>382<br>-<br>2023<br>£<br>163,896<br>-<br>163,896<br>(3,127)<br>160,769|Totals<br>£<br>129,302<br>1,179<br>(2,452)<br>128,029<br>40,675<br>715<br>(2,452)<br>38,938<br>89,091<br>88,627<br>2022<br>£<br>157,208<br>6,688<br>163,896<br>-<br>163,896|
|---|---|---|---|---|---|



Page 5