DBD ee BLACK Chartered Accountants & Registered Auditors 

Unaudited Financial Statements for the Year Ended 31 December 2025 

for Belfast Spiritualist Church 

Suite 5, Ormeau House, 91-97 Ormeau Road, Belfast BT7 1SH Telephone; 028 90 322904 Facsimile: 028 90 439296 e-mail: office@cleaverblack.com 

Philip D. Black FCA, Anthony Bradley FCA 

## Belfast Spiritualist Church 

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Contents of the Financial Statements for the year ended 31 December 2025 


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|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|

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## PROPRIETOR: 

Belfast Spiritualist Church General Information for the year ended 31 December 2025 

## 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 ISH 

Page | 

## Financial Statements 

for the year ended 31 December 2025 


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## Accountants’ Report to 


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## 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. 


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Cleaver Black | .<br>Chartered Accountants<br>Suite 5 Ormeau House<br>91-97 Ormeau Road<br>Belfast<br>Co. Antrim<br>BT7 1SH<br>**----- End of picture text -----**<br>


## Date: Me blows, Bb . 

## Client Approvat Certificate 

1 approve the financial statements and confirm that | have made available all relevant records and information for their preparation. 


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|Belfast Spiritualist‘|Church|{|
|forDetailed the yearProfit endedand 31 DecemberLoss|Account 2025|
|2025|2024|
|£|£|£|£|
|Income|
|Sunday|Collection|5,841|5,899|
|Weddings|5,531|6,370|
|Development|Circles|1,233|1,679|
|Papers/Magazines|247|405|
|Membership|919|1,351|
|Readings|1,840|2,070|
|Awareness|Group|3,186|3,941|
|Books|-|53|
|Donation|97|52|
|Fri/Sat|events|1,667|1,334|
|Workshop|events|7,550|4,245|
|Funerals|780|60|
|Fundraising|2,845|4,616|
|Mediumship|847|825|
|———|32,583|————|32,900|
|Other|income|
|Deposit account|interest|741|725|
|33,324|Vt|33,625|
|Expenditure|
|Rates and|water|325|510|
|‘surance|918|796|
|Light and heat|2,686|4,282|
|Telephone|764|731|
|Post|and|stationery|333|133|
|Computer Costs|351|306|
|Repairs|and|renewals|3,935|990|
|Household|and|cleaning|1,529|1,796|
|Medium's|Expenses|7,882|5,714|
|TV|Licence|180|159|
|Magazines/Books|273|386|
|Sundry expenses|918|1,700|
|Wedding|Expenses|2,542|2,792|
|Accountancy|540|516|
|SNU|fees|and|healing|1,757|1,726|
|Depreciation|of tangible|fixed|assets|
|Fixtures|and|fittings|524|499|
|Computer equipment|331|188|
|==|25,788|——|23,224|
|7,536|10,401|
|Finance|costs|
|Bank charges|71|72|
|NET PROFIT|7,465|Vu|10,329|

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## Belfast Spiritualist Church 

1{ WE BLACK 


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|31 DecemberBalance|Sheet 2025|
|2025|2024|
|Notes|£|£|
|FIXED ASSETS|
|Tangible assets|1|89,390|88,404|
|CURRENT|ASSETS|
|SNU|Investment Account|30,250|29,514|
|SNU Deposit Account|322|316|
|Northen Bank a/c|58,150 4|52,952|
|Cash|in|hand|451|-|
|89,173|82,782|.|
|CURRENT|LIABILITIES|
|Trade|creditors|-|(88)|
|89,173|82,694|
|NET ASSETS|178,563|171,098|
|FINANCED|BY|
|TAPITAL ACCOUNT|2|178,563|171,098|

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Vs 

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## Belfast Spiritualist Church 

## Notes to the Financial Statements for the year ended 31 December 2025 


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## TANGIBLE FIXED ASSETS 

|||||Fixtures|||
|---|---|---|---|---|---|---|
|||Long<br>leasehold<br>£|Plantand<br>machinery<br>£|and<br>fittings<br>£|Computer<br>equipment<br>£|Totals<br>&|
||COST||||||
||At | January2025|86,269|7,357|33,413|990|128,029|
||Additions|-|-|1,426|415|1,841|
|:|At31 December2025|86,269|7,357|34,839|1,405|129,870|
||DEPRECIATION||||||
||At 1 January2025|-|7,357|31,472|796|39,625|
||Charge foryear|.|-|524|331|855|
||At31 December2025|-|7,357|31,996|1,127|40,480|
||NETBOOKVALUE||||||
||At31 December2025|86,269|-|2,843|278|89,390|
||At31 December2024|86,269|-|1,941|194|88,404|
|2;|CAPITAL ACCOUNT||||||
||||||2025|2024|
||||||£|£|
||Brought forward||||171,098|160,769|
||Add||||||
||Net profit|||:|7,465|10,329|
||||||178,563|171,098|



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