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
co￿tentS of thc fijnanciql Slatt￿e￿¢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
r￿08￿lS¢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$ervo% poliry
As a result of the deficit for the year of £1.64312022 Deficit £938), the Church held unrestricted funds of £78.97812022. £80.6211 at the
year end.
We aim to maintain reserve5 at 2 level wh¢ch ts at l¢as1 cquival¢nt 10 £8,000 which WTFuld enable u5 to cover annual expense5 for 8 y¢ar
attd any one off expenses in the event of any unforeseen circumstsnc¢s.
STRUCTURE, GovfRNANCE AND MANAGEMCNT
Gowcrning d0t￿mt￿l
The Church is an unicorporat¢d tru5L consiiluied under th¢ Rule5 of the spiritulllis1& Nlltion&l Upion and i5 a registered Scottssh chariiy.
number SC041289.
Recruitment #rtd appointment of new tru$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
iritu*list 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¢¢
P*8¢ 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
re￿rds. 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 $t¥tem¢nt
Jn connection with my examination. no matter has come to rny attenlion..
which gives me reason361¢ caus¢ lo b¢li¢v¢ that, in any maieiial respeet, the requirejnents
to keep accounting records in a¢cordartce with Seciion 44IIXal of the 2005 Act and Regulgtiory 4 of ih¢ 2006 Atttsunts
Regulattons: and
io pr¢par¢ accouttls whidL Aecord with the a¢¢ounting r¢cords and io comply with Regulation 8 of the 2006 AC￿VAl$ 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
Oli￿r
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 LIABIL￿lEs
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 E￿￿e￿ 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¢c0￿M¢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 St￿ndard 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 hi￿O[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 P￿babIe 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 ch￿rth
Notcs lo the Financial Siatement5- COtiti￿UCd
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 Ye￿Tended 3 1st Decemb¢r 2023.
P38e 9

Dlltnfries S
iritulllist Chureh
D¢iailed Slatem¢mt orrin¥nci*l
(or the Year Endt¢J 31$¢ De¢¢mbÈr 2023
2023
2022
INCOMC AND EN'DOWMENTS
DoDations leg*cies
Donaiions
SubscriptiotJ$
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
A￿llia(10n fee5
Consull￿bleS
.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 stalen￿ntS
Page 10