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 NUm￿r
SC023822
Principal Address
Independent Examiner
JRD LLP
Chartefed Ac￿￿ntants
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 spiri￿al 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, relIg￿￿S 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 rr￿MberS 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 rese￿eS 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 appropri*e 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 SerV￿eS 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 ga￿e 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$t••s and examiner
The charity's trustees are responsible for the Pfeparation of the accounts in accordance with the temis of the
Charities and Trustee Investment IScotland} Act 2005 and Ihe Charities A￿u￿15 Iscoljandl Regulations 2C￿ las
amended). The charity trustees ConS￿er that the audit requirement of Regulaty"on 10111 Idl of the Accounts
Regulations does not apply. It is my responsibility to examine rhe 8coJunts as requiied under 5ectw 44111 Ic} ol
the Act and to slate whether particular matters have cory* to my altention.
Basls of Indep•ndent examiner's statement
My examination is carried out in &cordance with Regulation 11 of the Chartt*s A(xounts (Scollandl Regulations
2006. An examination includes a review of the accounting records kept by the charily and a comparison of the
accounts presented with those records. 11 also incI￿￿e$ consideralion of any unusual Items or disclosures in the
accounts. and seeks explanations from the truslees cor￿em1ng any SEJch malters. The prr￿￿dure5 undertaken do
not piovtde all the ev%dence thal would be cequired sn an audit. and ConseqL￿ndY 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 c￿Se 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
med￿m$ & workshop fees & e￿1
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 dur￿9 year
Disposals duffiry year
Deyeck8ihJn thwje for
107.940
12.6S9
95.563
14.312
19761
959
2.586
Bal*ce carried lo￿ard
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 Inves￿8￿1 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
It￿ependent Examinerfs fees- prN)ryear (pa￿ 2024}
516
516
660
2024
2023
Fund
U￿5{[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 Ba*1* olA¢￿)urtth
2005 and ihe Ch￿b￿SA0¥Y￿j￿ts (s￿1￿ ReguL7ihJD5 2(￿ {asan
2 N4ture and p￿￿t)Se of Vunds
Al f￿￿5 are thire51￿.
Gw8181 ￿[**[￿#¥j fwds capknf
Th*re wt
J Flxod A6E¢ts
Furnlture &
FittiN
Property
Total
C05t
Al l j￿u￿Y 2024
93.IXW)
16.017
11.688
109.206
12.659
971
otspo￿9
Al 31 DeLemter2024
1.1eiJ
27.7D5
121.865
D8W￿*t10
At l JanuwY2024
Owoyal$
cha￿ lor the￿1
2.327
At 31 OE¢etnber2U24
336
16
NAlbDok vall
At31 De¢emtrv 2024
013
Moibook v¥lu•
Al 31 0￿m￿ 2023
TF* knt8tse Wowrfy 1$ In kne xcounts al cwt tyjl ¥M5 ki 2011. Tr* m*ket vabR irf ￿e picyerty was stated in this
to In the ￿ ol E150.IKY) ¥￿5 car￿d rArt ty an C￿le￿j 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 FU￿10 Tot•1 Funds
2024 2023 Fund# 2024 Fynd* 2023
2024
2023
subscrip1k￿$
collect￿￿5
Dortaiions
HealiTrJ 9uikl
Charitytr
Raff*s
suraw*refur¥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 sa￿5
TMt5daWSvr¥JJy wp
Shop s*es
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'.
Chalik￿e expwJrtLYe
support￿St5
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 ¢athqdIor￿rd
116 776
113 $25
P￿5