KILMARNOCK SPIRITUAL CHURCH TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
SCOTTISH CHARITY NO. SC023822
PLAYTIME EARLY YEARS SCIO
CHARITY INFORMATION
Trustees Listed on Trustees Report
Charity Number $C023822
Principal Address 30 Old Mill Road Kilmarnock Ayrshire KA1 3AW
Independent Examiner Graham Love B.A., C.A. JRD LLP 11 Portland Road Kilmarnock KA1 2BT
Bankers Bank of Scotland plc The Direct Business PO Box 1000 BX2 1LB
KILMARNOCK SPIRITUALIST CHURCH
CONTENTS
| Page | |
|---|---|
| Trustees’ Report | 1-1 |
| Independent Examiner's Report | 1 |
| Receipts and Payments Account | 2 |
| Statement of Balances | 3 |
| NotestotheAccounts | 4-5 |
KILMARNOCK SPIRITUALIST CHURCH TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
The Trustees present their report and independently examined Statement of Receipts and Payments for the year ended 31 December 2025.
Principal activity
The objects of Kilmarnock Spiritual Church are the advancement of the religion and religious philosophy of Spiritualism on the basis of the Seven Principles, the holding of religious services for public worship, the training of all in the principles of the religion, religious philosophy and science of Spiritualism and 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 statues of the Church as a religious charity.
Constitution and Legal Status
Kilmarnock Spiritualist Church is an unincorporated Scottish Charity (No. SC023822). The charity is affiliated to the Spiritualists’ National Union (‘SNU’) which is a charitable company (Company No. 00071661), registered as a charity in England & Wales (No. 261898) and registered as a charity in Scotland (No. SC041714). The SNU’s Memorandum and Articles of Association and Bye-laws are available at: www.snu.org.uk. The charity’s own constitution is the SNU’s Rules for Churches (2022 - Scottish & Irish Edition). All SNU churches and their members are bound by the Memorandum and Articles of Association and Bye-laws of the SNU in the same manner as if they were members of the union.
Committee
The following Committee members served throughout the financial year unless as otherwise noted:
| Nadine Stupart | (President) |
|---|---|
| Janette Murphy | (Vice President) |
| Moira Smith | (Treasurer) |
| Jacqui Inglis | (Secretary) |
| Elizabeth Hewitson | |
| James Smith | |
| Shirley Notman | |
| Kenny Brown | |
| ShonaWelsh | (resigned06.04.25) |
The Committee members, who are considered to be the Trustees of the charity, and office bearers are appointed by the members at the Annual General Meeting and are recruited from the members of the church. The office bearers shown are those appointed at the last AGM.
Independent Examiner
JRD LLP were appointed as Independent Examiner in respect of the accounts for the year ended 31 December 2025 at the AGM on6 April 2025.
Review of Financial Year
The receipts and payments account at page 2 of the accounts shows an excess of payments over receipts of £3,390 (2024: £8,754). The results on a cash basis are impacted by timing differences. This was planned expenditure out of funds set aside for these purposes. An analysis of funds is shown at note 5 of the accounts — these are all unrestricted.
I
KILMARNOCK SPIRITUALIST CHURCH
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2025
Reserves Policy
Unrestricted funds, on a cash basis, carried forward at 31 December 2025 were £110,135 (2024: £113,525). While there is currently no formal reserves policy, at least £60,000 has been invested in bonds for 3 consecutive years effectively representing the charity’s contingency reserve. In addition, there are further substantial funds held in an investment account which can be accessed for both necessary property repairs and general running costs. The Trustees consider that an appropriate level of reserves is held to meet the charity’s needs.
Significant Activities
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e We held a weekly Divine service on Sundays and a monthly Demonstration of Mediumship. e Healing sessions continued after the Sunday service and three weekly sessions. e We have held a development group fortnightly, barring holidays (summer, winter break) and workshops.
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e We held a Re-dedication service in September.
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e We have supported the following 6 charities and carried out a collection for a local foodbank;
Port Glasgow Parish Church
Ayrshire Hospice
Headway Ayrshire
Erskine
The Honey Pot Children’s Charity Ayrshire Cancer Support SNU Fund of Benevolence
Trustees’ responsibilities
The Trustees are required to act in accordance with the constitution and within the framework of relevant charity legislation. They are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the charity's financial position, and to enable them to ensure that the accounts comply with the applicable requirements of the following:
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e Charities and Trustee Investment (Scotland) Act 2005.
-
e Charities Accounts (Scotland) Regulations 2006 (as amended).
The Trustees have the responsibility for taking reasonable steps to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
Approved by the Trustees on 26 February, 2026 and signed on their behalf by:
Nadine Stupart Trustee/President
II
KILMARNOCK SPIRITUALIST CHURCH
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF KILMARNOCK SPIRITUALIST CHURCH
| report on the accounts of the charity for the year ended 31 December 2025, which are set out on pages 2 to 5.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). 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
-
° to prepare accounts which accord with the 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.
Graham Love B.A., C.A
Chartered Accountant (ICAS)
JRD LLP 11 Portland Road Kilmarnock KA1 2BT
26 February, 2026
Page 1
KILMARNOCK SPIRITUALIST CHURCH
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 2025 | 2025 | 2024 | 2024 | |||
|---|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | ||
| Receipts | ||||||
| Subscriptions | 235 | 196 | ||||
| Collections | 4,954 | 2,836 | ||||
| Donations | 1,169 | 186 | ||||
| Healing Guild | 938 | 79 | ||||
| Private readings | 75 | - | ||||
| Charity tray | 129 | 19 | ||||
| Publication income | 96 | - | ||||
| Raffles | 861 | 110 | ||||
| Teas | 229 | 60 | ||||
| Ticket sales | 625 | 100 | ||||
| Thursday/Sunday group | 1,221 | 613 | ||||
| Wokshops/meetings | 1,280 | - | ||||
| Shop sales | 175 | 33 | ||||
| Other sales | 124 | 158 | ||||
| Investment income | 1,221 | 4,305 | ||||
| Insurance refunds | - | 28,724 | ||||
| 13,332 | 37,419 | |||||
| Payments | ||||||
| Mediums &workshop fees & expenses | 3,015 | 980 | 157 | |||
| Heat, light& cleaning | 1,926 | 2,808 | 3596 | |||
| Insurance | 1,662 | 1,607 | ||||
| Hall hire | - | 1,845 | ||||
| Shop purchases | 9 | - | ||||
| SNU fees | 434 | 405 | ||||
| Publication costs | 126 | - | ||||
| Repairs and renewals | 5 | 6,301 | 12,768 | |||
| Renovation repairs | - | 11,482 | ||||
| Purchase of assets | - | 12,659 | ||||
| Postage, stationery & advertising | 43 | 97 | ||||
| Travelling expenses | 4 | - | 78 | |||
| Catering | 413 | 174 | ||||
| Flowers | 104 | 85 | ||||
| Sundry expenses | 19 | 60 | ||||
| Charity donations | 2,010 | 484 | ||||
| Survey fees | - | 125 | ||||
| Independent Examiner's fees | 660 | 516 | ||||
| 16,722 | 46,173 | |||||
| Excess of(Payments)/Receipts foryear | (3,390) | (8,754) | ||||
| Cash & Bank Balances brought forward | 113,525 | 122,279 | ||||
| Excess of(Payments)/Receipts foryear | (3,390) | (8,754) | ||||
| Cash&BankBalancescarriedforward | 6 | 110,135 | 113,525 |
Page 2
KILMARNOCK SPIRITUALIST CHURCH
STATEMENT OF BALANCES AS AT 31 DECEMBER 2025
| Notes | |||
|---|---|---|---|
| 2025 | 2024 | ||
| Assets | 3 | £ | £ |
| Balance brought forward | 118,013 | 107,940 | |
| Additions during year | - | 12,659 | |
| Disposals during year | - | - | |
| Depreciation charge for year | (2,772) | (2,586) | |
| Balance carried forward | 115,241 | 118,013 | |
| 2025 | 2024 | ||
| Bank and Cash Balances | £ | £ | |
| Petty Cash | 140 | 131 | |
| Bank Current Account | 2,319 | 2,794 | |
| SNU Trust Deposit Account | 261 | 257 | |
| SNU 1-6-1 Bond | 1,000 | 1,000 | |
| SNU Trust Bond | 60,000 | 60,000 | |
| SNU Investment Account | 46,415 | 49,343 | |
| Total | 110,135 | 113,525 | |
| 2025 | 2024 | ||
| Stocks | £ | £ | |
| Stock | 366 | 472 | |
| 366 | 472 | ||
| 2025 | 2024 | ||
| Liabilities | £ | £ | |
| Independent Examiner's fees | 660 | 660 | |
| 660 | 660 | ||
| 2025 | 2024 | ||
| Funds | £ | £ | |
| Unrestricted General Funds | 6 | 2,459 | 2,925 |
| Unrestricted Reserve Funds | 6 | 107,676 | 110,600 |
| 110,135 | 113,525 |
Approved by the Trustees on 26 February, 2026 and signed on their behalf by:
| Nadine Stupart | Moira Smith |
|---|---|
| Trustee/President | Trustee/Treasurer |
Page 3
KILMARNOCK SPIRITUALIST CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 Basis of Accounting
These accounts have been prepared on the Receipts & Payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).
2 Nature and purpose of funds
All funds are unrestricted.
General unrestricted funds represent the charity's working capital.
Reserve funds (previously shown as a ‘Fabric Fund’) are held in investment accounts and bonds but can be used for general running costs as well as specific property related costs and contingencies.
There are no restricted funds.
3 Fixed Assets
| Heritable | Furniture & | |||
|---|---|---|---|---|
| Property | Equipment | Fittings | Total | |
| £ | £ | £ | £ | |
| Cost | ||||
| At 1 January 2025 | 93,000 | 1,160 | 27,705 | 121,865 |
| Additions Disposals |
- - |
- - |
- - |
- - |
| At 31 December 2025 | 93,000 | 1,160 | 27,705 | 121,865 |
| Depreciation | ||||
| At 1 January 2025 | - | 336 | 3,516 | 3,852 |
| Disposals | - | - | - | - |
| Charge for the year | - | 353 | 2,419 | 2,772 |
| At 31 December 2025 | : | 689 | 5,935 | 6,624 |
| Net book value | ||||
| At 31 December2025 | 93,000 | 471 | 21,770 | 115,241 |
| Net book value | ||||
| At31December2024 | 93,000 | 824 | 24,189 | 118,013 |
The heritable property is shown in the accounts at cost but was revalued in 2011. The market value of the property was stated in this valuation to be in the order of £150,000.. The revaluation was carried out by an independent Chartered Surveyor. The fire insurance reinstatement figure is £835,412.
4 Trustees remuneration and expenses
All trustees are volunteers and received no remuneration.
Nadine Stupart, President, was not reimbursed during the year for travelling expenses (2024: £78).
5 Related party transactions
During the year a payment of £270 was made to JW Stupart, nephew of Nadine Stupart, President in respect of plastering works. This transaction was approved by the Trustees.
Page 4
KILMARNOCK SPIRITUALIST CHURCH
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025
6 Analysis of Statement of Financial Activities
| Unrestricted | Unrestricted | Unrestricted | Unrestricted | |||
|---|---|---|---|---|---|---|
| General | General | Reserve | Reserve | Total Funds | Total Funds | |
| Funds 2025 | Funds 2024 | Funds 2025 | Funds 2024 | 2025 | 2024 | |
| Receipts | £ | £ | £ | £ | £ | £ |
| Donations, legacies andother | ||||||
| Subscriptions Collections |
235 4,954 |
196 2,836 |
- | - | 235 4,954 |
196 2,836 |
| Donations | 1,169 | 186 | 1,169 | 186 | ||
| Healing guild | 938 | 79 | - | - | 938 | 79 |
| Private readings | 75 | - | - | - | 75 | - |
| Charity tray | 129 | 19 | 129 | 19 | ||
| Publication income | 96 | - | - | - | 96 | - |
| Raffles | 861 | 110 | 861 | 110 | ||
| Insurance refunds | - | 28,724 | - | - | - | 28,724 |
| 8,457 | 32,150 | - | - | 8,457 | 32,150 | |
| Charitable activities | ||||||
| Teas | 229 | 60 | - | - | 229 | 60 |
| Ticket sales | 625 | 100 | - | - | 625 | 100 |
| Thursday/Sunday group | 1,221 | 613 | - | - | 1,221 | 613 |
| Workshops/meetings | 1,280 | - | - | - | 1,280 | - |
| Shop sales | 175 | 33 | - | - | 175 | 33 |
| Other sales | 124 | 158 | - | - | 124 | 158 |
| 3,654 | 964 | - | - | 3,654 | 964 | |
| Investments | ||||||
| Investment income | - | : | 1,221 | 4,305 | 1,221 | 4,305 |
| : | - | 1,221 | 4,305 | 1,221 | 4,305 | |
| Total Income | 12,111 | 33,114 | 1,221 | 4,305 | 13,332 | 37,419 |
| Payments | ||||||
| Cost of raising funds | - | - | - | - | - | - |
| Charitable activities: | ||||||
| Charitable expenditure | 14,917 | 34,176 | 1,145 | 11,481 | 16,062 | 45,657 |
| Support costs | - | - | - | - | - | - |
| Governance costs | 660 | 516 | : | : | 660 | 516 |
| 15,577 | 34,692 | 1,145 | 11,481 | 16,722 | 46,173 | |
| Other | - | - | - | - | - | |
| Total Expenditure | 15,577 | 34,692 | 1,145 | 11,481 | 16,722 | 46,173 |
| Net Income/(Expenditure) | (3,466) | (1,578) | 76 | (7,176) | (3,390) | (8,754) |
| Transfers between funds | 3,000 | (1,000) | (3,000) | 1,000 | - | : |
| Netmovement in funds | (466) | (2,578) | (2,924) | (6,176) | (3,390) | (8,754) |
| Reconciliation offunds | ||||||
| Total funds brought forward | 2,925 | 5,503 | 110,600 | 116,776 | 113,525 | 122,279 |
| Totalfundscarriedforward | 2,459 | 2,925 | 107,676 | 110,600 | 110,135 | 113,525 |
Page 5