2

British Union of Spiritist Societies TRUSTEE ANNUAL REPORT 1

st April 2013 / 31

st March 2014

BUSS Registered Charity number 1136512 Company Registration number 06833566 Room 2, Second Floor, Oxford House – Bethnal Green Derbyshire Street - London E2 6GH

REPORT FROM THE CHAIRPERSON Following last year success, 2013 has also been an extraordinary year. The work of our Charity Institution grows slowly year by year allowing us to reach out into the community and achieve our goals of growth, as well as the continued dissemination of our work for the good of all. In 2013 we were encouraged by the founding of new study groups in Banbury and Bristol. These are important steps towards expanding our work of clarification about Spirituality and Life, so that peace may be

constant in our homes, the communities at large and the country as a whole. We are also continuing to work with other charities such as the Samaritans Purse and Children’s Aid. Support was also given to local charity groups. However, our main task is to give support to the formation of small family Groups around the country. These are all challenges that we face, but it also brings us great joy when we overcome the difficulties and are able to achieve our goals. We now have thirteen (13) Groups affiliated under the BUSS umbrella and there are a small number of Groups that have applied for affiliation. So together with the small family Groups that have been formed we now count a total of twenty three (23) Groups. Unfortunately, during the last year two of the Groups closed - in Glasgow and in Guildford - as their respective coordinators have returned to their countries of origin and the remaining members prefer to study privately. Through seminars, lectures and studies BUSS gives support to the work of the small Groups within their communities. We all see the importance of working together and recognise the value of unification, with many volunteers assisting in the various areas of work. In fact, without our volunteers we could not function. The Children’s Educational Department continues its work and every Sunday, from 2:30 to 5pm, the volunteers of Sir William Crookes Spiritist Society hold a Children’s Educational Meeting in partnership with BUSS. A Children’s Meeting also takes place at the Fraternity Spiritist Society on Sundays and at the Solidarity Spiritist Society on Thursday evenings. Our work of offering Spiritual Energy to the public through SPIRITUAL HEALING takes place in all the Groups on different days of the week. This work is always free of charge. Most of the healing workers have been trained at the NFSH – The Healing Trust and have received their Full Membership Certificate, which allows them to work at Surgery’s and in hospitals as well. BUSS is now busy preparing its own Spiritual Healing Course, which will help minimise the cost for the volunteers, as the NFSH courses are usually very expensive. A BUSS Certificate will be issued to those who successfully conclude the Course, together with a copy the Spiritist Code of Ethics. We continue our work of training volunteers to be facilitators in the different areas of

3

management studies through talks, seminars, healing courses, Spiritist reference libraries, charitable works, etc. However, we have had to stop sending books and magazines to prisons as the cost became prohibitive for us at the moment, but we are working to readjust our financial planning for the coming year. Then we will restart this very important part of our work. But we continue to send letters of comfort to the prisoners who have written to us. Christopher Kinghorn and Janet Duncan are the BUSS volunteers working in answering letters and sending them messages of encouragement and confidence in the Future. Our aim is to help them ask for spiritual help and guidance, so they will be better able to understand and respect life. This will encourage them to be responsible for their actions and by making this change in their lives be more able to live in accordance with human and spiritual laws. BUSS website has had many visitors and is updated weekly. BUSS distributes a Newsletter in print and in PDF, now issue No. , in 4 pages, giving News from the Groups, events and general information about the Spiritist Teachings in the UK. See website: www.buss.org.uk The objective of BUSS is: To promote the advancement and dissemination of the religious, scientific and moral philosophy of Spiritism in accordance with the Spiritist Teachings as codified by Allan Kardec. To plan and implement activities aiming to integrate and unify the Spiritist Movement in the UK, under the framework of God’s Moral Principles and Natural Laws.

BUSS motivates and guides people to live their lives in accordance with those moral principles, using the Spiritist Teachings to inspire people to lead a good and charitable life within their homes and communities, knowing that God is the Supreme Intelligence and First Cause of all Things.

BUSS is affiliated to the INTERNATIONAL SPIRITIST COUNCIL - cei.spirite.org On behalf of the BUSS Board of Trustees I would like to take this opportunity to thank each and every one of our volunteers, members and Spiritual Benefactors; without whose help, assistance, hard work, dedication and willingness to freely give of their time we could not be so wisely, lawfully and successfully run.

Elsa Rossi BUSS chairperson Charity Trustees: Ms Elsa Rossi – Chairperson

Ms Silvia Gibbons – Secretary

Mrs Andrea Faistauer - Treasurer

Ms Jean Annette Duncan

Mr Davian Jessamy

Mr Gilson Guimarães

Mr Leonardo Rocha

Mr Christopher Kinghoorn

Ms Darleny Castellano

4

INTEGRATED MEMBERS (Full Members)

New MEMBERS & new small GROUPS

The following Groups stopped their meetings as their coordinators left the UK and the ones that remained decided to study privately: the Spiritist Studies in Guildford and the Glasgow Spiritist Group. The Spiritist Study Group of Wokingham have changed their name to Blossom Spiritist Society. The Harpenden Spiritist Society has changed its name to Home County Spiritist Group. Most of the Groups offer Spiritual Healing, which is always given for free. BUSS and all true Spiritist Groups never charge for any help or support to anyone in need. 2013 - 2014 - ACTIVITIES BUSS helped the Blossom Spiritist Society to establish a solid basis upon which they can

Group

Number of Facilitators Days of the week Number of Attendees

Allan Kardec Study Group-UK

“Centre for Spiritist Teachings”

2 Mondays 12-15

Bezerra De Menezes Spiritist Society 4 Tuesdays & Fridays 30 - 50

Fraternity Spiritist Society 4 Mondays & Sundays 30 - 50

Sir William Crookes Spiritist Society 4 Mondays, Wednesdays, Sundays

30 - 50

Solidarity Spiritist Group 3 Wednesdays & Thursdays

50 - 80

The Chico Xavier Spiritist Society 2 Mondays 10 - 15

Spiritist Society of London 2 Thursdays 12 - 18

Spiritist Society for Peace 3 Wednesdays mornings

10 - 15

The Guiding Light Spiritist Society 2 Wednesdays & Saturdays

15 - 18

Spiritist Group of Brighton 2 Wednesdays 5 -10

Spiritist Friends of Edinburgh 2 Tuesdays 5 - 10

Sheffield Spiritist Group 3 Tuesdays 15 -20

Total attendees per week 360

Group Facilitators Days of the week

Number of Attendees

Cambridge Spiritist Society 1 Tuesdays 8

* Mary of Magdalene Spiritist Society-Cardiff 2 Saturday 3

Harpenden Spiritist Society 1 Fridays 2

Harrow Spiritist Group 1 Wed & Sund 3

Manchester Spiritist Society 1 Fridays 5

Spiritist Study Group of Wokingham 2 Wednesdays 10

* Spiritist Studies in Guildford 1 Tuesdays 8

5

continue to carry out their duties. BUSS has continued training volunteers once a week for those wishing to work with Children’s

Moral Education (in the SWCSS) and who have provided the required CRB checks. Buss has also given Seminars in this important field of Moral Education. During the year BUSS also maintains several Seminars on the preparation for Spiritist Workers in various areas. The aim is to be ready to receive and help the general community that come to our Groups. Various events were carried out during the year. Between April 2013 and 31 March 2014, we held the following events:

16 to 21 April – Mini Bookfair organised at BUSS premises – books were sold for as £1 or £2, to help individuals and Groups built their own private library.

11 & 12 May – BUSS organised the Second British Spiritist Congress – 320 attendees, free entrance. We prepared an exhibition celebrating 30 Years of Spiritism in the UK. 5 bookstalls were displayed and 13 Speakers gave their

contribution to the Congress for free. 9

th June – Talk in London by Professor Divaldo Franco, the

Ambassador for Peace, was attended by 490 people with free admittance. He spoke about the need to renew the inner soul of everyone towards caring, tolerance and charity. Mr Franco is an internationally known speaker who has given more than 10 thousand lectures and spoken in 54 countries within the continents of Europe, Asia, Africa, Australia and the Americas. Mr. Franco is “Doctor Honoris Causa in both Humanity and

Parapsychology” an Honoury degree bestowed upon him by American and Canadian Universities. Through his extraordinary Mediumship, Mr. Franco has published almost 200 books, of which 70 have already been translated into 16 languages. He has been coming to London every year for nearly 31 years. Every year the number of attendees has been increasing to now reaching around 450-500 people. Divaldo Franco also gave a lecture in Glasgow, organised by the small Group there.

Also in May, two speakers from came from Brazil, being Haroldo Dutra Dias who is a Judge and Andrei Moreira who is a Doctor. They both gave talks for free in several groups in London and

Scotland.

26th May (morning) – BUSS - Annual General Meeting - Eleven (11) Groups

sent representatives. All the full Members of BUSS participated. Decisions were made for future events that would benefit the general public. 26

th May (afternoon) – Marta Antunes Moura gave talks in

London organised by BUSS. 22

nd June, BUSS in partnership with Versatil Home Video

from Brazil, BUSS organised the showing of the film And the life Goes On in the Hitchcock Cinema, sponsored by Queen

6

Mary University of London. In two session, free of charge, 69 people took the opportunity to watch this very important film, regarding the continuing of LIFE after death. This film encourages people to take care regarding their behaviour in society, towards their family and with themselves.

June – 22nd

to 30th – Professor Therezinha Oliveira gave several Talks and Seminars in London

and Wokingham for the Preparation Workers in the fields of fraternal assistance and Mediumship.

She has worked as a volunteer continuously for over 60 years. Therezinha Oliveira has given talks and led seminars on Spiritism and the Gospel in many Brazilian States. She was the President of the Allan Kardec Spiritist Centre and also President of the Spiritist Societies Union of Campinas, in the state of Sao Paulo. She is the author of 23 books already published, out of which 7 are in the collection 'Studies and Courses', which have been successfully adopted by several Spiritist Centres willing to systematise the study of Spiritism. The other 16 books are on Spiritism and Gospel subjects in general. 14th & 15th September: Carlos Campetti came to London: sponsored by the International Spiritist Council

and the Brazilian Spiritist Federation. BUSS organised a DISCUSSION GROUP ABOUT MANAGEMENT OF A SPIRITIST CENTRE. This event encouraged all Group Directors to bring their concerns and suggestions to enable everyone to work together on the same pathway – to help our community to understand LIFE in all its terms. As usual this event was

offered free of charge. September 2013 - Chairperson and Secretary – Elsa Rossi and Silvia Gibbons participated in Stuttgart, Germany, during the Meeting of the International Spiritist Council – European Department.

2nd to 4th October – Fundraising: BUSS bookshop – organised a bookstall, PHILOSOPHY, SCIENCE & RELIGION books. Books cheaper price from 25p to £3 to to encourage people to build their own libraries. October-November – Several workshop organised by Antonio Leal, in charge of BUSS Assistant Dept. of Charity. In total – 878 shoe boxes full of good were donated to Samaritans, with a cheque value £ 3000,00 was given to Chairperson of Samaritans, by Antonio Leal. 30

thNovember, 1

st December: BUSS organised a free

Seminar on the Preparation of Workers in the field of Mediumship by General Jorge Godinho from Switzerland. There were 70 participants. He is a Member of the National Council of the Brazilian Spiritist Federation. He participated in the United States Spiritist Movement from 1988 to 2000. Within the Brazilian Spiritist Federation, from 2009 to 2012, he Coordinated their Support Group giving help to Africans.

9th, 10

th November, 4

th BRITISH CONGRESS ON MEDICINE &

SPIRITUALITY. Theme: “Bridging Medicine and Spirituality”. 12 Speakers - from Canada, Brazil and USA.

Since 2007, every 2 years, BUSS has been organizing this Congress with the aim of bringing together professional in Health and Spiritual field to add Spirituality in their treatments to patients

7

in needs. Speakers: Doctors from the UK, Netherlands, Iceland and Brazil. All the countries that are offering events organised in partnership with International Medical Spiritist Association in the last 10 years had increase the interest from the scholars and doctors

in the Europe towards the field of Health & Spirituality, bringing awareness the treatment of the Mind, Body & Soul of each human being.

All the countries that are offering events organised in partnership with International Medical Spiritist Association in the last 10 years had increase the interest from the scholars and doctors in the Europe towards the field of Health & Spirituality, bringing awareness the treatment of the Mind, Body & Soul of each human being.

February 2014 – Jussara Korngold from New York – USA, gave several talks and seminars and visited 7 Spiritist Groups in London and Sheffield.

March 2014 – Andrea Marshall and Marcelo Netto, from Miami-USA gave talks and Seminars in 7 different Groups in London PLANS FOR THE FUTURE 1st April 2014 - 31 March 2015

Our main aim focuses inside the Groups: We are encouraging the preparation of workers, as well as the work itself to be done within the Groups by organizing talks, lectures and seminars on Spiritual Healing, Mediumship and Fraternal Attention. In April BUSS will start with the CAMPAIGN for PRESERVING LIFE. The preparation of different materials, such as leaflets, banners, posters, brochures to give for FREE to community: Focusing on SUICIDE, ABORTION, EUTHANASIA and DRUGS. Together with giving support for families and the community. We are available to help people in bereavement, if they want to come to our Groups and talk to us. We can help them to understand their moments of grief. We aim to work in partnership with others charities in this field. Also, continuing to maintain our BUSS Newsletter, that brings information to all the Groups and links the Groups to the community.

DEFENSE OF LIFE CAMPAIGN in English: will be continued without stop , 9 Flyers size A3.

BUSS new website is updated weekly. www.buss.org.uk BUSS facebook: 103,068 friends that receive Messages and Information about the Spiritist Studies in our Groups and about Events.

8

PLANS FOR THE FUTURE: 1st April 201 - 31th March 2015 10 & 11 May: Talk and Seminar with Professor Divaldo Franco - 10 & 11 May 25th June: Seminar: The Family, Cell Matter of Society with Milena Alborgetti from Italy and Lea Leal from UK.

25 to 28 September: “Special Mediumship Seminar”, Preparation for

Workers, and talks in London by Marta Antunes and Ruth Salgado.

18th and 19th October,

London : Juselma Coelho

Seminar for Preparation for Workers: Fraternal

Welcome in the Spiritist Centre.

21st-22nd-October:

Dr Marlene Nobre

Mediumship Seminar for

Workers all Spiritist Centres

in the UK.

15th / 29th October - Wednesdays - BUSS

headquarters - in Bethnal Green - workshop from

1pm to 8pm - in aid of the Operation Christmas Child

campaign 2014

5th September: Seminar

Dr David Luke:

“Mediumship &

Shamanism, Convergence

and Divergence”.

Dr Sergio Thiesen:

“Reincarnation and

Immortality, rediscovering

the soul and preserving

Life”

25th October - Saturday: Dr Giancarlo

Lucchetti, Dr Alessandra Granero, Dr Jorge

Daher: Spirituality, Consciousness and

Health Research Conference.

Queen Mary University of London,Mason

Theatre, Mile End Campus.

9

8th November - Saturday: Carol von Scharten, Silvia Gibbons, Tanya

Moore: BUSS - Healing Seminar for Beginners ( all UK groups invited) -

Large Common Room, Goodenough College in London

29th November - TBC - BUSS Christmas social event with children and

teachers, organisers and families from all groups in the

UK. 14th to 20th March 2015, Talks and Seminar with Professor Cesar Reis for Preparation Workers in the field of charity.

Spiritist Societies in the UK affiliated to BUSS

London:

ALLAN KARDEC STUDY GROUP-UK - Walthamstow

Meetings held in English on Mondays 7.30pm. Contact: 020 8923 5073

E-mail: duncan.kardec@yahoo.co.uk

BEZERRA DE MENEZES SPIRITIST SOCIETY

Meetings held in Portuguese on Fridays 7pm. Contact: 07590030017

E-mail: bezerra.uk@gmail.com / Web site: www.bezerrademenezes.co.uk

FRATERNITY SPIRITIST SOCIETY- Earls Court

Meetings held in Portuguese/English on Sundays 5:30pm. Contact: 07590463 500

E-mail: fraternityss@yahoo.co.uk / Web site: www.fraternityspiritistsociety.org.uk

SIR WILLIAM CROOKES SPIRITIST SOCIETY- West Hampstead

Meetings held in Portuguese on Sundays 2.30pm& English on Wednesdays 7.30pm

Contact: 07878 760 609

E-mail: info_sirwilliam@yahoo.co.uk / Web site: www.sirwilliam.org

SOLIDARITY SPIRITIST GROUP- Wandsworth

Meetings held in Portuguese/English on Thursdays 7pm. Contact: 020 8889 1582

E-mail: info@solidarityuk.org / Web site: www.solidarityspiritistgroup.org

SPIRITIST SOCIETY OF LONDON- Bethnal Green

Meetings held in English on Thursdays 7pm.

E-mail: thesslondon@gmail.com / Website: Spiritist-Society-of-London-SSL

SPIRITIST SOCIETY FOR PEACE- Bethnal Green

Meetings held in English on Wednesday 10.30am. Contact: 0208 923 5073

E-mail: spiritist.centre.for.peace@gmail.com

THE CHICO XAVIER SPIRITIST SOCIETY - Hammersmith

Meetings held in English on Mondays 7pm.

E-mail: chicoxavier.uk@gmail.com / Web site: http://chicoxavier.webs.com

Kent: THE GUIDING LIGHT SPIRITIST SOCIETY - Canterbury

Contact: 01227 766875

E-mail: guiding.light6@gmail.com

Web site: http://www.freewebs.com/theguidancelightspiritistsociety-uk

10

East Sussex: SPIRITIST GROUP OF BRIGHTON

Contact : 01403275022

E-mail address : spiritbrighton@gmail.com / Web site: http://uk.spirity.com

Scotland: SPIRITIST FRIENDS OF EDINBURGH

Contact: Paula 0131 346 4719

E-mail: paulaccl@hotmail.com / Web site: www.spiritisminscotland.com

South Yorkshire: SHEFFIELD SPIRITIST GROUP – Sheffield

Coordinator: Lindalva Contact: 07981885964

E-mail: sheffield.spiritist.group@gmail.com

Web site: http://sheffieldspiritistgroup.webs.com

NON AFFILIATED – WORKING IN CONJUNCTION WITH BUSS

BLOSSOM SPIRITIST STUDY GROUP – UK

Coordinator: Maria Paula Gonçalves

Contact: 07938 004 202

E-mail: blossom.ssuk@gmail.com

Website: www.blossomspiritistsociety.co.uk

HARPENDEN - HOME COUNTY SPIRITIST GROUP

Coordinator : Renata R-Heines

Telephone: 07941325479 or 01582 757 722

E-mail: hssg2008@gmail.com

Website: www.harpendenspiritistgroup.webnode.com

CARITAS GOSPEL STUDY GROUP- Devon – Tiverton - Morebath

(Meetings only in English)

Coordinator: B. Strong / Suzy Wall

E-maill: gospelstudygroupdevon@gmail.com

Website: caritas-gospelstudydevon.webs.com

MANCHESTER SPIRITIST SOCIETY

E-mail: manchesterspiritistsociety@outlook.com

https://www.facebook.com/groups/124504907707715

Website: http://manchesterspiritistsociety.webs.com

EMMANUEL SPIRITIST GROUP OF BANBURY

Coordinator: Altino Mageste

E-mail: emmanuelspiritistgroupbanbury@gmail.com

Website: http://emmanuelspiritist.blogspot.co.uk

OXFORD SPIRITIST STUDY GROUP

E-mail: oxfordspiritiststudygroup@yahoo.com

Website: www.oxfordspiritist.org

11

TRUSTEES AND TREASURER ANNUAL REPORT AND FOREWORD

The British Union of Spiritist Societies (BUSS) had an income of £44,958 and expenses were £49,804 during the period resulting in a net decrease of incoming resources of £4,847. The Charity is below the audit threshold and as such, eligible for independent examination. BUSS financial aims do not change significantly from year to year and they provide a useful yardstick to assess performance. We fulfil our charitable objectives by offering services and goods to the Public in the UK.

The organization charges for certain events and conducts retail sales of books and educational DVDs to raise funding whilst upholding the principle and practice of free general access. While many indicators of our successful output will remain non-financial, it is possible to state financial objectives that can measure the fulfilment of our objectives. These include: - Maximising the profitability of the organisation’s trading activities

- Increasing the amounts of sponsorship and donations

- Demonstrating good value for money

- Ensuring the future solvency of the organisation

Corporate Governance

The Boards governs the organisation and its members are appointed for fixed terms of service, which are unpaid positions. The Board meets regularly to retain full and effective control over the organisation and monitors the day-to-day management. The Board has access to independent financial advice and the Secretary ensures that Board procedures are followed. Risk Management The Board of Trustees conducted a review of the major risks to which the charity is exposed. A risk register has been established and is updated at least annually. Where appropriate, systems or procedures have been established to mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan that allows for the diversification of funding and activities. Insurance for the Trustees has been ordered to be effective for FY 2014. Environmental Responsibility

BUSS is committed to sustainable development (meeting the needs of the present without compromising the ability of future generations to meet their own needs) as a guiding principle within our work. Concern for the environment is an integral and fundamental part of this commitment. Our aim is to reduce the impact on the environment from our operations and we do this through: - Promoting responsibility for the environment within the organisation and communicating and implementing this policy at all levels within the membership

- Reducing the use of energy, water and other resources

- Minimising waste by reduction, re-use and recycling methods

- Complying with all relevant environmental legislation/regulation

- Not prioritising funding needs ahead of sustainability requirements

- Encouraging our membership to commit to a sustainable development philosophy

- Identifying and providing appropriate training, advice and information to develop new ideas and initiative

Statement on the System of International Financial Controls

Internal Financial Controls

The Trustees, who are also the directors for the purpose of company law, have overall responsibility for all systems of internal financial control. These systems are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. The Trustees have adopted a schedule of matters to ensure that effective control is maintained over appropriate strategic, financial, and organisational and compliance issues. It is assisted by a

12

number of committees with delegation of authority. An organisational structure is in place with clearly defined lines of responsibility and delegation of authority, establish regular procedures, and operate to monitor the receipt of income and expenditure. The Finance and Planning Committee regularly review financial activities.

Payment of Creditors

The organisation adheres to the Government’s code on bill paying by aiming to settle bills within 30 days or by the due date. During the year, BUSS paid all of its invoices within the target date of 30 days or by the due date. Reserves Policy

The Trustees have examined the charity’s requirement for reserves in light of the main risks to the organisation. They aim to keep a minimum of three months worth of running costs in reserves. This policy will be reviewed in twelve months time. Going Concern

It is policy of the Board to budget each year to match income and expenditure and to fully fund capital expenditure so that the organisation is able to present a programme of work consistent with its aims. The Board has no reason to believe that any events are likely to occur, in the foreseeable future, which would put achievement of this policy at risk. BUSS maintains balances in its Current and Deposit accounts that are reserved for essential future spending. Plans for the Future

The Charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

In the words of Allan Kardec “grow Spiritism in its three basic aspects: scientific, philosophical and religious. The Spiritist ideas provide a tool for supporting individuals to achieve spiritual enlightenment through education, physical and mental healing and the practice of Love in Action (Charity) according to the Gospel of Jesus.” Report and Basis of Preparation of Financial Statements

This Report and the Financial Statements that follow meet the requirements of the accounting standards issued by the Accounting Standards Board and the Statement of Recommended Practice Accounting for Charities (SORP) in so far as those requirements are appropriate.

13

British Union of Spiritist Societies

Report of the Trustees for the Year Ended 31 March 2014

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2014. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

06833566 (England and Wales)

Registered Charity number

1136512

Registered office

Room 8, Oxford House

Derbyshire Street

Bethnal Green

London

E2 6HG

Trustees

Ms Elsa Rossi - Chairperson

Ms Silvia Gibbons - Secretary

Ms Andrea Faistauer - Treasury

Ms Darleny Castellano

Mr Gilson Guimaraes

Mr Davian Jessamy

Mrs Jean Annete Duncan

Mr Christopher Kinghorn

Mr Leonardo Rocha

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

ON BEHALF OF THE BOARD:

..........................................................................................

Ms Andrea Faistauer - Treasurer

Date: .............................................

1

14

Independent examiner’s report to the trustees of BUSS

I report on the accounts of the Trust for the year ended 31 March 2014, which are set out on pages three to seven.

Respective responsibilities of trustees and

examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Examine the accounts under section 145 of the 2011 Act;

To follow the procedures laid down in the general Directions given by the Charity Commission under

section 145(5)(b) of the 2011 Act; and

To state whether particular matters have come to my attention.

Basis of independent examiner’s

report

My examination was carried out in accordance with the general Directions given by the Charity Commission. 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 seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with 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 130 of the 2011 Act; and

To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

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.

Edson M Gea

BSc Accounting, MBA, CIMA PQ

Address: 4 Tarrant Court, Trumpsgreen Road

Virginia Water – Surrey

GU25 4AZ

2

15

BRITISH UNION OF SPIRITIST SOCIETIES Charity No 1136512 1E+06

CC17a Annual accounts for the period

Period start date 01-Apr-13 To Period end

date 31-Mar-14

Section A Statement of financial activities

Note

Unrestricte

d funds

Restricted income

funds

Endowment

funds

Total

31.3.14 Total 31.3.13

£ £ £ £ £

Incoming resources (Note 3) F01 F02 F03 F04 F05

Incoming resources

from generated funds - -

Voluntary income S01 10,459 - 10,459 5

Activities for generating funds S02 7,416 - 7,416 7,518

Incoming resources S03 - -

Donations received S04 27,083 - 27,083 22,962

Sales

Other incoming

resources S05 - - 6,482

Total incoming resources S06 44,958 - - 44,958 36,967

Resources expended (Note 4)

Costs of Generating

Funds - Costs of generating voluntary income S07 -

Charitable activities S10 22,485 22,485 20,230

Donations received S08 6,071 6,071 4,339

Charitable activities S09 20,918 20,918 ( 75 )

Governance costs S11 330 330 3,271

Other resources

expended S12 - 1,231

Total resources expended S13 49,804 - - 49,804 28,996

Net incoming/(outgoing) resources before transfers S14 ( 4,847 ) - - ( 4,847 ) 7,971

Gross transfers between funds S15 - - - - 8,800

Net incoming/(outgoing) resources before other recognised gains/(losses) S16 ( 4,847 ) - - ( 4,847 ) 16,771

Other recognised gains/(losses)

Gains and losses on revaluation of fixed assets for the charity’s own use S17 - - - - -

Gains and losses on investment assets S18 - - - - -

Net movement in funds S19 ( 4,847 ) - - ( 4,847 ) 16,771

Total funds brought forward S20 38,046 - - 38,046 21,275

Total funds carried forward S21 33,199 - - 33,199 38,046

3

16

Section B Balance sheet

Note

Unrestricted

funds

Restricted income

funds

Endowment

funds

Total

31.3.14

Total

31.3.13

£ £ £ £ £

Fixed assets F01 F02 F03 F04 F05

Tangible Assets (Note 9) B01 - - - - 111

B02 - - -

Investments (Note 10) B03 - - -

Total fixed assets B04 - - - - 111

Current assets

Stock B05 9,609 - - 9,609 13,587

Prepayments and Accrued Income(Note

11) B06 - - - 9,545

Debtors B07 1,089 - - 1,089 1,545

Cash at bank and in hand B08 22,501 - - 22,501 17,236

Total current assets B09 33,199 - - 33,199 41,913

Creditors: amounts falling due within

one year (Note 12) B10 - - - 3,978

Net current assets/(liabilities) B11 33,199 - - 33,199 37,935

Total assets less current liabilities B12 33,199 - - 33,199 38,046

Creditors: amounts falling due after one

year (Note 12) B13 - - -

Provisions for liabilities and charges B14 - - - - -

Net assets B15 33,199 - - 33,199 38,046

Funds of the Charity

Unrestricted funds / BUSS B16 33,199 33,199 33,235

Unrestricted funds / AKSG - 3,595

Unrestricted funds / PEACE - 110

Unrestricted funds / SSL - 1,106

B17 -

Restricted income funds (Note 13) B18 -

Endowment funds (Note 13) B19 -

Total funds B20 33,199 - - 33,199 38,046

Signed by one or two trustees on behalf of all the trustees Signature Print Name Date of approval

Ms Andreia Faistauer 10-Oct-14

Ms Elsa Rossi 10-Oct-14

4

17

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 March 2013 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for:

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and,

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Cont. Page 4

18

Section C Notes to the accounts (cont)

Note 1 Basis of preparation

This section should be completed by all charities.

1 Basis of accounting These accounts have been prepared on the basis of historic cost, and in accordance with: the Financial Reporting Standard for Smaller Entities (effective April 2008), the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Note 2 Accounting policies

INCOMING RESOURCES Recognition of incoming These are included in the Statement of Financial Activities (SoFA) when:

resources the charity becomes entitled to the resources;

the trustees are virtually certain they will receive the resources; and

the monetary value can be measured with sufficient reliability.

Incoming resources with

related expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources.

Tax reclaims on

donations and gifts

Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.

Volunteer help The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

EXPENDITURE AND LIABILITIES

Liability recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Governance costs Include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Support Costs Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

ASSETS Tangible fixed assets for

use by charity

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life

Taxation The charity is exempt from corporation tax on its charitable activities.

Fund Accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes

Stocks and work in

progress

These are valued at the lower of cost or market value.

5

19

Section C Notes to the accounts

(cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis

This year Last year

£ £

Voluntary income Donations 4,615 5

Gift Aided Donations 4,355 -

Membership Fee 400 -

Gift Aid Repayment from HMRC 1,089 -

-

10,459 5

Activities for generating

funds Book sales 5,122 7,518

Discount Received 2,294

7,416 7,518

Investment income

- -

Incoming resources from

charitable activities Donations Received 22,962

General Contribution 245

Events & Conferences 26,838

27,083 22,962

Other incoming resources 6,482

Total - 6,482

Grand Total 44,958 36,967

6

20

Section C Notes to the accounts

(cont)

Note 4 Analysis of resources expended

Resources expended may be further analysed if this would help the reader of the accounts.

Analysis

This year Last year

£ £

Costs of generating

voluntary income Cost of Books Purchased 4,339

- -

- -

- -

- -

Total - 4,339

Fundraising trading

costs Cost of Books Purchased 6,071

Publicity & Communications 14,813

General Administration Costs 3,096

Total 23,981 -

Other resources

expended - 1,231

- -

- -

Total - 1,231

Charitable activities Donations Received 20,918 20,230

Charitable Donations 4,575 ( 75 )

Total 25,493 20,155

Governance costs Professional Fees 330 3,271

Total 330 3,271

Grand Total 49,804 28,996

7

21

Section C Notes to the accounts

(cont)

Note 5 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

5.1 Cost or valuation

Freehold land

& buildings

Other land &

buildings

Plant, machinery and motor

vehicles

Fixtures, fittings and

equipment

Payments on account and assets under

construction

Total

£ £ £ £ £ £

Balance brought forward

- - 488 - - 488

Additions - - - - - -

Revaluations - - - - - -

Disposals - - - - - -

Transfers * - - - - - -

Balance carried forward

- - 488 - - 488

5.2 Accumulated depreciation and impairment provisions

**Basis SL SL SL SL SL

** Rate 25%

Balance brought forward

- - 377 - - 377

Depreciation charge for year

- - 111 - - 111

Impairment provisions

- - - - - -

Revaluations - - - - - -

Disposals - - - - - -

Transfers* - - - - - -

Balance carried forward

- - 488 - - 488

5.3 Net book value

Brought forward - - 111 - - 111

Carried forward - - - - - -

5.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

8

22

Section C Notes to the accounts (cont)

Note 6 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Analysis of debtors Amounts falling due

within one year

Amounts falling due after more

than one year

This year Last year This year Last year

£ £ £ £

Trade debtors 1,089 11,090 - -

Amounts due from subsidiary and

associated undertakings - - -

Other debtors - - -

Prepayments and accrued income - - -

Total 1,089 11,090 - -

Note 7 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

12.1 Analysis of creditors

Amounts falling due

within one year

Amounts falling due after more

than one year

This year Last year This year Last year

£ £ £ £

Loans and overdrafts - -

Trade creditors 3,978 - -

Amounts due to subsidiary and

associated undertakings - -

Other creditors - -

Accruals and deferred income - -

Total - 3,978 - -

7.1 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the

charity please provide details.

9

23

10