REGISTERED CHARITY NUMBER: SC041289 ort o(th¢ Tru$t¢¢5 anLI Unaudited f4iTrancixl StxterneTrls for the Yc#r Ended 31st Detember 2023 ror Dumfri hurch Farries Kirk & Mcvean Dusnfrieg Enterprise Park Heaihhall Dutnfries DUMFRIESSHIRE DGI 3SJ
DuTnfric5 S iritunlist Churth cotentS of thc fijnanciql Slatte¢s or the Year End¢(E 31 1 December 20Z3 P&g¢ R¢port olth¢ Trust¢¢s Indcp¢ndrnl Examincr'$ Report Statetnent of FiuaTh£igl AetLVitLes B#l*Th¢t Shtet Not¢5 to the FinaDeial StattmoDts Detailed Siat¢ment olFinantial A¢tiYiti¢S 10
Dumfrie5 S irituali5t Church rt of tho Trustoe$ for the Vrar End¢d 31st Det¢mb¢r 2023 The trustees present their report with the fJngn¢iul ststcmcnls of th¢ Charity for thc year ¢rtd¢d 3151 D¢cember 2023. The ITU$tee5 have adopted the provisions ofAicounling and Rewrting by Chgriiies.. Siaicmenl of Recommended PrdCti¢e appltcable lo Charities prepllring their accounts in aCCOTdartc£ w2ih the financial Rewrting Standard gpplicab]e in the UK and Republic of Ireland (fRS 1021 {ctTeclive I January 20191. OBJEcfIvES AND AcfIvITIES Obje¢tive$ aims The Chuich's main purpose is 'to promot¢ SNU Spirituallsm. dcfined as thc r¢li8ion artd religious philosophy #f Spiritualist4 Mthich r08lS¢S the Fath¢rliood of God, the Brotherhood of Man. th¢ Commullion of Spirits and the Ministry of Angel& ihe Cfjn(inuou5 Exist¢nce of the Fluman Soul, Pcr50nal Rc5POll5ibility, Cornpen5ation and Retribution Hereafter for all Ilie Good and Evil Decds done on Earth and Eternal Progress opert to every Human Soul., Volunte¢r$ The Chur¢h relie5 on the gerteial cotntnittee to volunteer th¢ir tim¢ to help Prepar¢ for and Tua the SeThice& ACHIEVEMENt AND PERFORMANCE Charitable aclivities The year has seen the church continuin8 its forfni8liily setvi¢es howcvcT therc ha5 bren a significant decrea5B in people attending, with an average of 30-35 Ftople per service compared with the previous year of 45 people per service. The commtttee are awate ofthi$ for th¢ coming yeaT and are making efforts to try and ih¢r¢w Ihc fooifall with ihe inlrodu¢tion of new mediums have varying ways of pr¢s¢nlin8 spiritualism. During the year to 31s1 D¢¢emkr 2023 2 laptop5 wcr¢ purchascd. onc for the ircasurcr and ene foi Ihe secretary_ This is to warrant our complian¢¢ with General Data Protection ensuring that tlie Church data is held on the equipnient belonging 10 the Church gnd not personal compuiers. The Chur¢h portrays that ils serVi(S are open and that everyone attending the Church will bt made welcotne. The publie and members of th¥ Church aTe updated with events thTough FRcebook and other avenues. FINANCIAL REVIEW Ro$ervo% poliry As a result of the deficit for the year of £1.64312022 Deficit £938), the Church held unrestricted funds of £78.97812022. £80.6211 at the year end. We aim to maintain reserve5 at 2 level wh¢ch ts at l¢as1 cquival¢nt 10 £8,000 which WTFuld enable u5 to cover annual expense5 for 8 y¢ar attd any one off expenses in the event of any unforeseen circumstsnc¢s. STRUCTURE, GovfRNANCE AND MANAGEMCNT Gowcrning d0tmtl The Church is an unicorporat¢d tru5L consiiluied under th¢ Rule5 of the spiritulllis1& Nlltion&l Upion and i5 a registered Scottssh chariiy. number SC041289. Recruitment #rtd appointment of new tru$te Irt a¢cordan¢e %vilh ihe terms of the SNU Rulc Book Ih¢i¢ musi be a minimum of six irustses, with fut(hei in¢rea$es in nutnbers as the church mcmb¢r5 s¢¢ fjt. New trustets are llppointed by a majority vot¢ of cxisting mcmb¢rs. Trustees Teiire from post by giving notice in writin Risk min9Kem¢Dt Thc trusices hgve a duly 10 identify and revieiv the risks io which the Chariiy is exposed and lo ettsure appropriat¢ COttlTols are in place lo providc r¢asonabl¢ 8ssurathce against fr&ud and crror. REfE4 REI NCE AND ADMINISTRATIVE DETAIL Registertd Charity uMber SC041289 PritLcipal addre$$ e 7 Murd(*¢h Close Dalbeatli¢ DG5 4UP Pa8¢
Dumfrics S iritulist Church ort ofthc Tru51ee5 mb¢r 2023 for the Year Trustee5 A HamnLond M5 N Irving C Liiile J Card (Tesigned 30.4.231 J While L Merccr D Faulds A Bone K M¢Gahg0 Siewart lappoinied 31.8.23) Indep¢Ddent E%amin¢r David k Mitchell. BA, CA F2me$ Kirk & M¢V¢an Dumfries EnlerpTise Park H¢aihholl Dutnfries DuMfRIESSHIRE DGI 3SJ Approved by ord¢T ofthe bofjrd of trust¢es on 15th April 2024 and signed on ils behalf by.. K M¢Gthan- Tru5t¢¢ P8¢ 2
Inde endent Lxaminer's Re rl lo th¢ Dwm(rits S iritu#li$t Church 5t¢ts ol I r¢pon on th¢ accounts for ihe yeaT ended 3 1st D¢cemb¢r 2023 set out on pages fouT to rtine. Rc5pectivt responsibilitics oftrust¢e$ and cx#Thrn¢r The charity's iruste¢s are responsible for ihe pr¢pwalion of the accounts in a¢cord2n¢e with the terrns of the Charitie5 and Truste¢ Investment {Scoiland) Act 2005 and th¢ Charities A¢counls (Scoilandl Regulalions 2006 la5 amended). The charity'5 Irust¢es consider Ihai (he audtt requir¢ment ofkegulation Iollllal to (cl of th¢ Accounis Regulaiions doe8 not apply. It 1$ tny responsibility lo ¢xaminc the counts a5 required under Sc¢lion 44IIXcl ofthe Act and to s131e Mthether pgrti¢ular maners have come io my aiienlion. Bisis ofthe examiner's roport My CKamination was carri¢d oul in accordance with Regu13rion 11 of ihc Charitics Accounts {Scotlandl Regulations 2006. An ¢xamination includes a Tevi¢w ol the a¢counting records kept by th¢ charity and a tomparison of the accourtts ptesenled with Ihose rerds. It also includes consiiJ¢rdlioll of any unusual iletns or disclosures in the awounts, and s¢d(ing explazmiions fTOtn you as trusiecs concerninE &ny such matters. Thc procedures tJrtd¢rtaken do not provide all th¢ ¢vid¢nce that would bc r¢quiTed in an audit. and consequently I do not expre55 an audit opinion ort the view 8iYen by the 8ccounts. Indcpendent ex8rniner's $t¥tem¢nt Jn connection with my examination. no matter has come to rny attenlion.. which gives me reason361¢ caus¢ lo b¢li¢v¢ that, in any maieiial respeet, the requirejnents to keep accounting records in a¢cordartce with Seciion 44IIXal of the 2005 Act and Regulgtiory 4 of ih¢ 2006 Atttsunts Regulattons: and io pr¢par¢ accouttls whidL Aecord with the a¢¢ounting r¢cords and io comply with Regulation 8 of the 2006 ACVAl$ Rc8ulatLOnS have not be¢n met. or 12) to whieh. in my opinion, attcrttion Should be drawn in ordEr to enable a propcr undcrslanding of thc accourtis b¢ rcached. David R Mst¢h¢lL BA, CA The Institute ofchartered Accourtiants ofscotland Farries Kirk & M¢Vean Dumfries Enterpris¥ Park Heathhall DutnfTies DUMFRIESSHIBE DGI 3SJ 15th April 2024 Page 3
Dumfrio$ S iritualist Chtsrth Slaiemtnl of Tr'inancial AetÉvittt5 ror tILe Year Endcd 31st D¢ttmber 2023 2023 2022 Total fund3 Unrcslri¢lcd fund Notes INCOME AND ENDOWMENTS FROM Donations and Icga¢i¢s 2.475 4.351 Investment incoffle .055 979 Tot41 3.530 5,330 EXPEIYDITURE ON Charitable activities Promotion of SNU Spiritualism 4,089 5.029 Olir 1.084 1,239 Totsl 5.173 6,268 NET INCOMEI(EXPENDJTURE) (1.6431 {9381 RECONCILIATION OF FUNDS Toial funds brought forward 80,621 81.559 TOTAL FUNDS CARRIED FORWARD 78,978 80,621 The n(kie5 form part of these fInan¢ial $latetnents Pagc 4
Dum(rits S iritualist Church B212nce Shoet 31$t l)¢¢¢mb¢r 2023 2023 2022 Total funds Unrcsliiclcd rund Note5 CURRF.NT ASSCTS Cash ai bank and in hartd 79.218 80,961 CRE4 DITORS Atnounts falling due within one year {240} 1340) NET CURRENT Assrrs 78.978 80.621 TOTAL ASSETS LESS CURRCNT LIABILlEs 78.978 80.621 NET ASSETS 78,978 80.621 FUNDS Unrc5tricted fi2nd5 78,978 80,621 TOTAL FUNDS 78,978 80,621 The fintnciaj slatcments were Rpprov¢d by Ihc Board of Truste¢s and auihoTixd for issue on 15th APTLI 2024 and signed on it5 behfylf by.. K M¢Gahan- Trustcc Thc notcs forni part of tlicsc financial sl&l¢nxnts Page 5
Dumfrics S iritulllist Chllr¢h Not¢5 to tht Finantial StattTncnts for the Y¢Ar Ee 3151 December 202J ACCOUNTING foLICIES Bgsl5 of proparing tht financial st2t¢m¢nts The fjnancidl statements of the Charity, which is a public benefit entity under FRS 102, have been prepllred in aecordancc wii the Chatities SORP IFRS 1021 'Ac¢uunting and Reporting by Charities.. SlJlem¢nt of R¢c0M¢nded Practice applicable to harilies preparing Ih¢ir ac¢ounlS in accordance with the Financial Reporting Standard applicable in the UK and Republ¢¢ of ITeland IFRS 102) {effe¢tiv¢ l January 20191,, Financial RepDrting Stndard 102'The Financial Reporting Siandard applicable in the UK and Republic of Ireland, and th¢ Chariii¢s and Trusts¢ Investtnent (Scotlandl Act 2005. The financial slatcmcnt5 have bceu prtyarcd under ilie hiO[lea ¢osi ¢onv¢niion. JD¢om¢ All income is recogftised in thc Slaicmcnl of Financial Activitie5 once the charity has entitlement lo the funds. it is probable tli21 the income will be retsived Ènd th¢ amount can bc measured reliably. Expertditure Liabilities are Tecogni5ed as expenditure as soott as IheTe is a legal or constructive obligatjOD committing the Charity to that ¢xpcnditurq IT is PbabIe that a transf¢r of ¢¢onomi¢ bcncfiis will bc iequired in settletnent and the amount of ihe obliytion Can be measurcd reliably. Expenditur is accounicd for on an CtualS bL%iS And hÈs been ctss5ifi¢d und¢r hcadings that aggrcgate all cost related to th¢ calcgory. Where costs cannot b¢ dir¢¢ily altribuled 10 particular heading$ (hey have been aJloc31ed lo activilies on a basis consisteni iviih (he tsse of resource5. Taxation The chdrity is exempi from lax on ils ehAritabie activitie5. g¢¢ounling Unrestricted funds Can b¢ used in accordance with the charitable objc¢tivcs at ihe disci¢iion of the Itusiees. Restri¢led fund5 can only be used fui pdrticular resiri¢ted purposes Within the obje015 Of the Charity. Resirietion$ ari5¢ wh¢n sp¢¢ificd by the donor or funds are rais¢d for particular rc51ricted purpose5. Further explanation of the nature and purpose ofeach fund is in¢luded in Ihe notss 10 the financial 5tatement5. JNVESTMCNT INCOME 2023 2022 Deposit account interest 1.055 979 INDEPENDENT EXAMINER 2023 2022 Other a5suran¢e *ervices 240 240 TRUSTEES, REMUNERATION AND IIENEFITS Thcrt We no tru51ees' remun¢ration or other benefits for the year ended 3 l$t Decemb¢r 2023 nor for ihe year end¢d 315t December 2022. Page 6 ¢onlinu¢d...
Dum(ri¢$.8 irituali5t chrth Notcs lo the Financial Siatement5- COtitiUCd ror the Ycar L nded 31st Deccmber 2023 TRUSTEES, REMUNCRATION AND BENEFITS- tontlknucd Trusfoes, expenses Art amouni uf £30 was paid to J Card for Travel Expenses during Ihe year ended 3 IM De¢ernber 2023. Theie were no other Irustee5' expenses paid during ihe y¢ar cnded 3lsi December 2023 nor for the year ended 31st December 2022. COMPARATIVES FOR TIIE STATEMENT OF FINANCIAL ACTIVITJES Unrestricted rund INCOME AND ENDOWMENTS FROM Donations and legacies 4.351 Invesimerti incotne 979 Total 5.330 EXPENDITURE ON Charitable attlvilies Protnotion of SNU Spiiitualism 5.029 Other ,239 Total 6,268 NET INCOMEI(EXPfNDITUREI (9381 RECONCILIATION or FUNDS Toièl lunds bTough( fonv8rd 81.559 TOTAL FUNDS CAIIRJLD FORIVAAD 80.621 CREDITORS.. AMOUNTS fAI.LING DUE WITIIIN ONE YEAR 2023 Z022 Trade credito Other creditors 100 240 240 240 340 Page 7 ¢onlinued..
mfries S irituali$t Churth Note5 to fhe Jiinancial Statemen15- continued for the Yoar Endoii 31st Dceomb¢r 21123 MOVEMENT IN FUNDS Nel movement in funds Al 31.12.23 At 1.1.23 Unrcstritted funds General fund 80,621 11,643) 78.978 TOTAL FUNDS 80,621 11,643} 78,978 Nct movement in funds. included in the above are a5 follows.. Incornin8 resources Resources expended Mov¢ment in fvrtd5 Unr¢strict¢d ftsNd5 General fund 3.530 (5.1731 {1.643) TOTAL FUNDS 3,530 15,173) (1.643) Comparatives for mov¢m¢nt in fu$ Nct movement in fund5 Ai 31.12.22 At 1.1.22 Unrestricted lund$ fjenerlli fund 81.559 19381 80,621 TOTAL FUIYDS 81.559 19381 80.621 Comparaiive net Tnovemenl in futtd4 in¢lud¢d in the above are as folhws.. Incoming rcsour¢e5 Resources ¢xpcndcd Movemetti in tunds Unr¢$tritted lunils Gcn¢ral fund 5 J30 16.2681 1938} TOTAL FUNDS 5J30 16,2681 1931} The general fund is untesiii¢ied atLd io bB expended as and how the Trustees see fil in order lo protnoie SNU Spiritualism. Page 8 continued...
umfrit5 irituRlist Church Note5 to Ihc Fin¥n¢ial Stgtcmenls- continucd for tht Yeor Ended 31st D¢t¢ RCLATED PARTY DISCLOSURCS Thcre were no relat¢d party transactions for the YeTended 3 1st Decemb¢r 2023. P38e 9
Dlltnfries S iritulllist Chureh D¢iailed Slatem¢mt orrin¥ncil (or the Year Endt¢J 31$¢ De¢¢mbÈr 2023 2023 2022 INCOMC AND EN'DOWMENTS DoDations legcies Donaiions SubscriptiotJ$ 2.370 105 4.072 279 2,475 4,351 Investrllemt In¢om¢ Dcposit account inkrest 1.055 979 TotfLI iicoming rtsottree5 3.530 5,330 CXPENDITURE Chari¢#bl¢ activitLes Mcdiums fees Allia(10n fee5 ConsullbleS .549 160 643 1.398 80 945 2,352 2.423 Othcr Donali0Th5 Sound System Equipment Compul¢r c051s 445 794 1.084 1.084 1.239 Support costs MJMag¢m¢nt Adv¢ni5in8 Travel Postage and stationery Rent 149 50 26 .272 103 55 122 2,OS6 .497 2,366 Governithee ¢05ts Independent ¢xarniner's lee 240 240 Total resources expended 5.173 6.268 Nct txptnditure {1.643) {9381 This pag¢ do¢s not fomi part of the 5taiutory financilll stalenntS Page 10