REGISTERED CHARITY NUMBER: SC023818
EDINBURGH ASSOCIATION OF SPIRITUALISTS TRUSTEES’ ANNUAL REPORT AND ACCOUNTS 31ST DECEMBER 2025
Lesley Turnbull Accountancy and Bookkeeping Services 6 Rowanhill Close Port Seton East Lothian EH32 O0SY
EDINBURGH ASSOCIATION OF SPIRITUALISTS
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2025
| CONTENTS | PAGE | |
|---|---|---|
| Trustees’ annual report | 1 | |
| Receipts and payments account | 3 | |
| Statement ofbalances | 4 | |
| Independent Examiner's Report | 5 | |
| NotestotheAccounts | 6 |
Page1
EDINBURGH ASSOCIATION OF SPIRITUALISTS
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2025
Current managing trustees (Committee)
Mrs Yvonne Craig
Mrs Jeni McGill Mrs Anne Boak Mr Steven Tetsill Ms Chloe Deas Ms Janice Gardiner
Ms Marilyn Elliot Ms Lorna Robertson Ms Elizabeth Glasgow Ms Lee Muir Mr Ewan Irvine
Other managing trustees during the year
Contact address
25 Palmerston Place, Edinburgh EH12 SAP
Recruitment and appointment of managing trustees
All of the Association’s managing trustees are appointed and reappointed by qualifying members at our Annual General Meeting, which is held in March/April each year.
Governing document
The Association is a charitable unincorporated association. The purposes and administration arrangements are set out in accordance with the provisions of the Memorandum and Articles of Association and Bye-laws ofthe Spiritualists’ National Union in our terms ofour Affiliation. The Spriritualists’ National Union is a charity registered in England. Registration number: 261898 and acts as our parent boby and sole trustee.
Charitable purposes
The objects of the Association are the advancement of the religion and religious philosophy of Spiritualism on the basis of the Seven Principles:
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(i) _ the holding of religious services for public worship; (ii) the training of all in the principles of[the][religion,][religious][philosophy][and] science of Spiritualism:
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(iii) such charitable objects as may be decided upon from time to time by Special Resolution of the Full Members in General Meeting. No object shall be included which is inconsistent with the statutes of the Church as a religious charity
Page 2
EDINBURGH ASSOCIATION OF SPIRITUALISTS
TRUSTEES’ ANNUAL REPORT
YEAR ENDED 31ST DECEMBER 2025
Activities and achievements
I'm pleased to report that we are seeing a regular number of people attending our Divine Service on Sunday mornings, and that many of the congregation stay and join us in the tearoom now for tea and biscuits. This not only allows the committee to get to know them but it also allows the church to extend the hand of friendship, welcoming visitors from all around the globe to be part of our church community.
I'd like to thank all the committee members for their continued support and hard work throughout the past year, which has helped our church to thrive and succeed. | also take this opportunity to thank our healers for their dedication and commitment, we have seen an increase in people attending the twice weekly Healing sessions.
The church has continued to have our monthly Lyceum meetings thanks to John Blackwood for arranging and choosing the topics for discussion.
We continue to have weekly awareness classes which are very popular and well attended. The church is also doing regular workshops on trance and mediumship.
The church held a raffle in January 2025 and raised £200 for the "Wee Hours" charity. We had a joint open day on S April 2025 with The Arthur Conan Doyle Centre which raised £1,546.00 (this doesn't include what was paid to the Mediums or ACDC paid to their Practitioners). Charity night 26 April 2025 raising £750.00 for "Faces" and The British Heart Foundation charities.
As we move forward we will continue to promote our religion and principles to expand our church community, reaching out a hand of friendship to those in need
The Association occupies premises at 25 Palmerston Place as a tenant of the SNU Trust and pays an annual fee of £8,430. We retain our Morrison Street premises as an investment property.
Assets
The Association’s property has been professionally valued at £210,000.
Reserves As a result of the surplus of£23,945 for the year, the Association held unrestricted cash funds of £390,002 at the year end. The managing trustees consider this sum will enable them to continue to run the Association at the current subscription rates for the forthcoming year.
Approved by the Trustees and signed on their behalf
) Yvonne Craig PresidentDate: mS u| XY
EDINBURGH ASSOCIATION OF SPIRITUALISTS
Page 3
RECEIPTS AND PAYMENTS ACCOUNT
YEAR ENDED 31ST DECEMBER 2025
Note
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|---|---|---|---|---|---|---|---|---|---|---|
|INCOMING|RESOURCES|Unrestricted|Restricted|© Endowment|
|Funds|Funds|Funds|Total|Total|
|Incoming|resources|from|2025|2025|2025|2025|2024|
|generated|funds|
|Voluntary|income|3|9,831|-|-|9,831|10,649|
|Legacies|4|-|=|-|
|Investment|income|5|10,318|-|-|10,318|8,244|
|Incoming|resources|from|
|charitable|activities|
|Members|subscriptions|555|-|“|555|705|
|Classes,|courses|and|workshops|3,603|-|-|3,603|1,486|
|Fundraising|6|322|-|-|322|828|
|Rent|received|18,333|-|-|18,333|20,000|
|TOTAL|INCOMING|RESOURCES|42,962|-|-|42,962|41,912|
|RESOURCES|EXPENDED|
|Cost|of|generating|funds|7|15,041|-|-|15,041|13,619|
|Charitable|activities|8|950|-|-|950|500|
|Governance|costs|9|500|-|-|500|500|
|TOTAL RESOURCES|EXPENDED|16,491|-|-|16,491|14,619|
|Asset|and|Investment|Purchases|
|Asset|purchases|2,526|-|-|2,526|-|
|NET|INCOMING/(OUTGOING)|
|RESOURCES|BEFORE|TRANSFERS|23,945|-|-|23,945|27,293|
|Transfers|between|funds|
|Net|movements|in|funds|for|the|year|
|Cash|funds|at|31|December|2024|366,057|-|-|366,057|338,764|
|CASH|FUNDS AT 31|DECEMBER|2025|390,002|-|-|390,002|366,057|
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EDINBURGH ASSOCIATION OF SPIRITUALISTS
STATEMENT OF BALANCES
AT 31ST DECEMBER 2025
| Unrestricted | Restricted | Endowment | ||||
|---|---|---|---|---|---|---|
| Note | Funds | Funds | Funds | Total | Total | |
| 2025 | 2025 | 2025 | 2025 | 2024 | ||
| Bank and Cash Balances | 2 | |||||
| Balances | ||||||
| brought forward | 366,057 | - | - | 366,057 | 338,764 | |
| Movement in year: | ||||||
| (Deficit)/Excess of Receipts overPayments fortheyear |
23,945 | - | - | 23,945 | 27,293 | |
| Third party collection held at prior | - | |||||
| year and paid over in year | - | - | - | - | ||
| Third party collection | - | |||||
| held at year end | - | - | - | - | ||
| ee 390,002 - - 390,002 366,057 a |
||||||
| investments | ee ee Se a |
|||||
| Assets Fixed assets |
1 | 223,805 | . | - | 223,805 | 221,279 - |
| Current assets | 1 | - - - 223,805 - - 223,805 221,279 aa eee |
||||
| Liabilities | - - - - - ee |
Approved by the Trustees and signed on their behalf
Yvonne Craig President Edinburgh Association of Spiritualists Date: (ale Lay
Page 5
, , ,
EDINBURGH ASSOCIATION OF SPIRITUALISTS
YEAR ENDED 31ST DECEMBER 2025
Independent Examiner's Report to theTrustees of Edinburgh Association of Spiritualists
I report on the accounts ofthe charity for the year ended 31 December 2025 which are set out on pages 3 to 4.
Respective responsibilites of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the term of the Charities an Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006.
The charity trustees consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the 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 seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts. Independent examiner's statement In the course of my examination, no matter has come to my attention 1 which gives me reasonable cause to believe that in any material respect the requirements: : to keep accounting records in accordance with Section 44 (1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and 3 to prepare accounts which accord with accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
,
Lesley2
Accountancy and Bookkeeping Services 6 Rowanhill Close Port Seton East Lothian EH32 0SY Date \ 3\ | Lb
Page6
EDINBURGH ASSOCIATION OF SPIRITUALISTS
NOTES TO THE ACCOUNTS
YEAR ENDED 31ST DECEMBER 2025
| 2025 | 2024 | ||
|---|---|---|---|
| 1 | Fixed Assets | ||
| Freehold property atvaluation | 210,000 | 210,000 | |
| Fixtures and fittings | 13,805 | 11,279 | |
| 223,805 | 221,279 | ||
| Z | Cash at bank and in hand | ||
| Bank current account | 33,854 | 30,410 | |
| SNU Trust Investment account | 5,192 | 249,696 | |
| SNU Trust 5 year fixed rate deposit account | - | - | |
| Almoners account | 625 | 625 | |
| SNU Trust Depositaccount | 262 | 257 | |
| SNU Trusttwo year fixed rate deposit account | - | 85,000 | |
| SNU Trust two year fixed rate deposit account | 100,000 | - | |
| SNU Trusttwoyear fixed rate deposit account | 250,000 | = | |
| Cash in hand | 69 | 69 | |
| 390,002 | 366,057 | ||
| Restricted Funds | - | 3 | |
| 3 | Analysis of Receipts | ||
| 2025 | 2024 | ||
| Voluntary Income | |||
| Sunday and weekday collections | 5,411 | 5,853 | |
| Private sittings | 210 | 300 | |
| Open day | 414 | 659 | |
| Donations forBlossom House/foodbank | - | 500 | |
| Sundry donations | 185 | 384 | |
| Other income | 369 | - | |
| Healing Tax recovered on Gift Aid |
1,242 2,000 |
953 2,000 |
|
| 9,831 | 10,649 | ||
| 4 | Legacies | ||
| Bequest | - | ee:Seer | |
| 5 | Investment Income SNU Bank interest |
10,318 | 8,244 |
| 6 | Fundraising | ||
| Lyceum Teas |
322 - |
366 462 |
|
| 322 | 828 |
EDINBURGH ASSOCIATION OF SPIRITUALISTS
Page 7
NOTES TO THE ACCOUNTS
YEAR ENDED 31ST DECEMBER 2025
| Analysis ofPayments | |||
|---|---|---|---|
| 2025 | 2024 | ||
| 7 | Cost ofgenerating funds | ||
| Insurance | 420 | 420 | |
| Rent | 8,530 | 8,530 | |
| Speakers fees and expenses | 3,511 | 3,065 | |
| Social expenses | 1,017 | 855 | |
| Printing, stationery and other office expenses | 458 | 373 | |
| Repairs and maintenance | 468 | 15 | |
| Sundry expenses | 480 | 111 | |
| SNU fees | 115 | 170 | |
| Sundry donations | 35 | 80 | |
| Bank charges | 7. | - | |
| 15,041 | 13,619 | ||
| 8 | Charitable Activities | ||
| Blossom House/Foodbank donations | - | 500 | |
| Wee Hours/BHF/Faces donations | 950 | - | |
| 950 | 500 | ||
| 9 | Governance costs | ||
| Legal and professional fees | . | - | |
| Accountancy fees | 500 | 500 | |
| 500 | 500 |
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