KILMARNOCK SPIRITUAL CHURCH TRUSTEES. REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 SCOTTISH CHARITY NO. SC023822
PLAYTIME EARLY YEARS SCIO CHARITY INFORMATION Trust8es Listed on Trustses Rewt Charity NUmr SC023822 Principal Address Independent Examiner JRD LLP Chartefed Acntants 11 PoTYand Road Kilmamo( KAI 28T Bankers Bank of Scotland pic The Direct Business PO Box 1000 BX2 1LB
KILMARNOCK SPIRITUAUST CHURCH CONTENTS Page Trustees, Report Independent Examinerfs Report Receipts and Payments Account Statement of Balances Notes to the Accounts
KILMARNOCK SPIRITUALIST CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their report and independenlly examined Statement of Receipts atyl Payments for the year ended 31 December 2024. Prln¢lpal adlvlty The objects of Kilmamock spirial Church are the advancement of the religion and relwJious philosophy of Spiritualism on the basis of the Seven Prinaples. the holding of religious seNces for public worship. the training of all in the principles of the religion, relIgS philosophy and science of Spiritualism and such charrtable objects as may be decided upon froffl lime to tsme by Special Resolub'on of the Full Members in General hrteeling. No object shall be inclu(Jed which is inconsistentwth the statues of the Church as a religious charity. Constitution and Legal Status 'Imarnock Spiritualist Church is an unincorporated Scoltsh Charity (No. SC023822). The chanty is affiliated to Ihe Spiritualists, NalK)nal Union {'SNU'I which is a charitable MpanY (Company No. 00071661), registered as a charity in Er5gland & Wales INO. 2618981 and registered as a charity in Scotland (No. SC0417141. The SNU'S Mernorandum and Articles of Association and Bye-laws are available at.. vhw.snu.or .uk. The charity's own constitution is the SNU'S Rules for Chvrches12022- Scottish & Irish Edrtionl. All SNU churches and their members are bound by the Memorandum and th"¢ks of Association and By&laws of the SNU in the same manner as if they were rrMberS of the unvjn. Committ00 The followng Ctrmmittee member5 served trroughout the fin3ncial year unless a$ otheTh¥ise noted.. The Committee members, who are are considered to be the Trustees of the ¢h3rty. and office bearers are appointed by the members at the Annual General Meeting and are ¢FUrted from the members of the church. The oltice bearers shown are those appointed at the Last AGM. Independant Examin8r A casual vacancy arose aftercomplelK)n of the accounts for the year ended 31 December 2023. The members authorise<l the Committee at the last AGM, lo apF4Jinl an appropriate examiner. RD LLP was appointed as Independent Examiner during Febiuary 2025 in respect ol the accounts for the year ended 31 December 2024 and was reapwinled at the AGM on 6 April 2025. Revi?w of Financial Y•ar The receipts and payments account at page 2 of the accounts shovts an excess of payments over Teceipts of £8,754 12023.. £38,494). The results on a cash basis are impacted by ts.ming differences, for example. the insurance fundS of £28.724 primallly relate to costs incurred in prior years. Signtfi¢anl ¢hui¢h refurbishment and capital expenditure on fixtures & fitb.ngs took place in both 2023 and 2024. This was planned expenditure out of funds set aside frjr these purposes. An analysis of funds is shown at note 5 of the accounts- these are all unrestricted.
KILMARNOCK SPIRITUALIST CHURCH TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Reserves Policy Unrestricted funds, on a cash basis, carrted forward at 31 December 2024 were £113.52512023'. £122,279). While there is currently no formal reseeS policy, al least £60,000 has been invested in bond$ for 3 conseculwe ye8rs effe¢ts"vety represents.ng the charity's contingency reserve. In addition, there are further subslanlial funds held in an investment account which can be accessed for both necessary property repairs and general running costs. The Trustees consider that an approprie level of reserves is hekl to meet the charity's needs. Significant Actlvltl•$ Our ovm Church building was not accessible until the first Sunday in November 2024., due lo buT51 pipe damage. We could not run and achieve Ihe activities as we would have wished but we,. continued vrth our fortnighlty Diwne SeTh in a hi h811, vthich reverted to weekly SerVeS when the Church wpened in November. We ¢ontinLted ilh our Healing $es$ic*n$ after the service then sUMed our Ihree other sessions from November. We continued vthh wr development group fortnightty. Ihrough hall hire and zoom. then back in the Church from November. We finished roughcasting the gae end of the Church and the accessible toilet was completed in August 2024. Building work was signed off in September, and the Trustees had been personally involved in repairs and putting our ¢hur¢h back together. We were pleased to hold Iwo special services". one to celebrate long service 160 years} ol our organisUOffic¢ant. And a prestigious Healing Avrdrd to our retired Healing Leader. We were able to hold ourAnnual Charity Evening. where we like to support a Children's Charity. during December 2024 aftef the Church reopened. Trustees. rnsponslbllltl•s The Trustees are required lo act in accordance wth the ¢onstitution and within the framework of relevant charity legislation. They are responsible for keeping proper accounb.ng records, which disclose with reasonable accuracy at any lime the tharity's financial posrtion, and to enab them to ensure that the accounts comply with the applicable Tequirements of the following". Charities and Trustee Investment IScoUand} Acl 2005. Charities Accounts Iscotlandl Regulations 2006 (as amended). The Trustees have the responsibilrty for takn'ng reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities. Appfoved by the Trustees on 6 Apn"1. 2025 and signed on their behaff by". TrustsolPr•sident
KILMARNOCK SPIRITUALIST CHURCH INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KILMARNOCK SPIRITUALIST CHURCH I report on Ihe accounts of the charity for the year ended 31 Decemtjer 2024. which are set out on pages 2 to 5. Rèspect• r•sponslbllltlos of tru$t••s and examiner The charity's trustees are responsible for the Pfeparation of the accounts in accordance with the temis of the Charities and Trustee Investment IScotland} Act 2005 and Ihe Charities Au15 Iscoljandl Regulations 2C las amended). The charity trustees ConSer that the audit requirement of Regulaty"on 10111 Idl of the Accounts Regulations does not apply. It is my responsibility to examine rhe 8coJunts as requiied under 5ectw 44111 Ic} ol the Act and to slate whether particular matters have cory to my altention. Basls of Indep•ndent examiner's statement My examination is carried out in &cordance with Regulation 11 of the Chartts A(xounts (Scollandl Regulations 2006. An examination includes a review of the accounting records kept by the charily and a comparison of the accounts presented with those records. 11 also incIe$ consideralion of any unusual Items or disclosures in the accounts. and seeks explanations from the truslees corem1ng any SEJch malters. The prrdure5 undertaken do not piovtde all the ev%dence thal would be cequired sn an audit. and ConseqLndY I do nol express an audit opinion on the view given by the accounts. Ind•ndont •xamln•rfs statement In the course ol my examinat, no matter has come to my attent¢on'. which gwes me reasonable cSe lo believe thal in any malerial respect Ihe requirements.. to keep accolbnting records in accorda SectK)n 44111 {al ol t1 2005 Act and Regulatw 4 01 the 20CE Accounts Regulations.. and to prepare accounts whth accord wilh the accounting records atNJ compty w¢th Regulalion 9 of the 2(ffi Accounts Regulab"ons,' have not been met", or to which, in my opinion, attenlM)n shc¥Jld be drawn in order to enable a proper understanding of the acc(yJnts lo be reached. Chartered Accountant IICASI JRO LLP Chartor•d Accountanis 11 Portland Road Kllmamock KAI 2BT 7 Aprfl, 2025 Page 1
KILMARNOCK SPIRITUALIST CHURCH STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Notes Subscrytk)ns Collections Donation$ Healing Gu*Fd harily Iray Raffles Teas Ticket sales Thur5daylSunday group Shop sales Other sales Investment income In5uranc8 relund5 294 1.775 230 19 110 23 120 16 IC 613 158 67 3.013 4.015 28.724 37.419 10.107 medm$ & workshop fees & e1 Heal. light & ckaniThJ Insuran 540 1,940 1.550 2,01S 350 1,607 1.845 SNU fee5 and PLrt)licafr'cn5 Repairs and renewals Renovation paIrS Purchase of a$sets Postage, ststh'onery & adverbsing Tfavellin9 expenses Caterin9 Flov Sundry eynses Chanty ¢Jonatsons Survey fees Indop8nd8nl Examinerfs fee5 12.768 11.482 12.659 97 78 174 85 24.335 14.312 142 59 48 50 470 125 516 516 48.601 Excess of IPayments)IRecelpts lor year 8.754 38,494 Cash & Bank Balances brought forwartl Exce55 of IPayrn80tsIIRecepts for year 122.279 8.754 160.773 38.494 Cash & Bank Balan¢05 corried fowward 113525 122 279 P•Je 2
KILMARNOCX SPIRITUAUST CHLIRCH STATEMENT OF BALANCES AS AT 31 DECEMBER 2024 2024 2023 As¥ots Bal( brought forward Addrfions dur9 year Disposals duffiry year Deyeck8ihJn thwje for 107.940 12.6S9 95.563 14.312 19761 959 2.586 Balce carried loard 118 013 2024 2023 Bank and Cash Balanc08 Petty Cash Bank Cuneni Ateotht SNU Trust Deposl knount SNU 1-6-1 Bond SNU TnJ51 Botvj SNU Inves81 Aco)u 2.794 257 5.156 253 60.0 49.343 60.000 56.5Z3 113525 122278 2024 2023 StoEk¥ Stod( 472 523 472 523 2024 2023 Llablllti08 IrKlependent Examinrf5 fee5. current Itependent Examinerfs fees- prN)ryear (pa 2024} 516 516 660 2024 2023 Fund U5{[1Gted Gene14 Funds Unrestricted Reserve Funds 2.925 110.6tM) S.503 116.778 113525 122279 Approvad by Ihe Tnjstses 6 rI. 2025 arnl $¥j on t*ha ty.
LhlAANOCK SPIRITUAUSTCHIJRCH NOTES TO THE ACCOUPITS FOR THE YEAR ENDED 31 0E¢EM8ER2024 1 Ba1 olA¢)urtth 2005 and ihe ChbSA0¥Yjts (s1 ReguL7ihJD5 2( {asan 2 N4ture and pt)Se of Vunds Al f5 are thire51. Gw8181 [[#¥j fwds capknf Thre wt J Flxod A6E¢ts Furnlture & FittiN Property Total C05t Al l juY 2024 93.IXW) 16.017 11.688 109.206 12.659 971 otspo9 Al 31 DeLemter2024 1.1eiJ 27.7D5 121.865 D8Wt10 At l JanuwY2024 Owoyal$ cha lor the1 2.327 At 31 OE¢etnber2U24 336 16 NAlbDok vall At31 De¢emtrv 2024 013 Moibook v¥lu• Al 31 0m 2023 TF knt8tse Wowrfy 1$ In kne xcounts al cwt tyjl ¥M5 ki 2011. Tr mket vabR irf e picyerty was stated in this to In the ol E150.IKY) ¥5 card rArt ty an Clej stw¥etrtY The insuraKe re. In8Memg71 W5.412 4 TnrtteBS remuDeratton and expense• A11 uSieES 3re volunteets l%d no remwera
KILMARNOCK SPIRITUAUST CHURCH NOTES TO THE ACCOLINTS ICONTINUEOI FOR THE YEAR EP4DED 31 DECEMBER 2024 S AnAtyils (4 St•t•m4ntolF&wrtW A¢iivW•s Gerw¥ Genernl Re5evYE R•s4Tr• Taial FU10 Tot•1 Funds 2024 2023 Fund# 2024 Fynd 2023 2024 2023 subscrip1k$ collect5 Dortaiions HealiTrJ 9uikl Charitytr Raffs surawrefur¥J$ 2.836 1.775 230 2.636 1.775 23Q 79 19 19 23 120 28.724 32150 4.015 6457 28.724 32.150 6.4S7 Chantabk actiwbps Teas Ticket sa5 TMt5daWSvr¥JJy wp Shop ses 1fj 16 100 613 33 158 964 613 33 156 $$4 67 637 67 637 IDveslrneDIincL¥e 4.3QS 4305 3.013 4.305 4305 3.013 3.013 IrThme 305 Paymerrts Cost of otslny luTh16 Charftable acU¥ltlo5'. Chalike expwJrtLYe supportSt5 GoYeTnanee t* 34.176 9.4B1 11.461 45.657 48.085 516 516 9.997 518 516 48.601 11.4B1 38.604 Other Tolal ExpEndrtUfe 9.997 11.481 46.173 48 6D1 N•t In¢0M(Elp9Dd1IUTrTh {1.518) (2.9)31 (7.1761 (3S.$91) (8.754) 136.4941 TraThsfers befvjeen thnds Net movement lfi funds 125781 (2.9)31 (6.1761 135.$91} la.7) {3J,4941 Ro¢on¢illityoti of funds Totsi d$ 5.503 8.4Ck8 116.n6 152.367 122.279 160.773 Total ¢athqdIorrd 116 776 113 $25 P5