Fellowship Of Meditation(The)

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 00503150

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		37,956		38,046
Investments	5		452,947		474,598

			490,903		512,644
CURRENT ASSETS
Stocks	6	3,993		3,999
Debtors	7	1,877		769
Cash at bank and in hand		56,949		41,662

		62,819		46,430
Creditors: Amounts Falling Due Within One Year	8	(4,720 )		(4,308 )

NET CURRENT ASSETS (LIABILITIES)			58,099		42,122

TOTAL ASSETS LESS CURRENT LIABILITIES			549,002		554,766

NET ASSETS			549,002		554,766

Income and Expenditure Account			549,002		554,766

MEMBERS' FUNDS			549,002		554,766

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income and Expenditure Account.

On behalf of the board

Reverend Brenda Stephenson

Director

23 September 2026

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Fellowship Of Meditation(The) is a private company, limited by guarantee, incorporated in England & Wales, registered number 00503150 . The registered office is 8 Prince Of Wales Road, Dorchester, Dorset, DT1 1PW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Fixtures & Fittings	10 years straight line

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Government Grant

Government grants are recognised in the income and expenditure account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the income and expenditure account. Grants towards general activities of the entity over a specific period are recognised in the income and expenditure account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the income and expenditure account over the useful life of the asset concerned.

All grants in the income and expenditure account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 6 (2024: 5)

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Fellowship Of Meditation(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Freehold	Fixtures & Fittings	Total
	£	£	£
Cost
As at 1 January 2025	63,410	891	64,301

As at 31 December 2025	63,410	891	64,301

Depreciation
As at 1 January 2025	25,715	540	26,255
Provided during the period	-	90	90

As at 31 December 2025	25,715	630	26,345

Net Book Value
As at 31 December 2025	37,695	261	37,956

As at 1 January 2025	37,695	351	38,046

5. Investments

	Listed
	£
Cost or Valuation
As at 1 January 2025	474,598
Additions	147,852
Disposals	(200,953 )
Revaluations	31,450

As at 31 December 2025	452,947

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	452,947

As at 1 January 2025	474,598

6. Stocks

	2025	2024
	£	£
Stock	3,993	3,999

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Fellowship Of Meditation(The)

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	1,184	179
Other debtors	693	590

	1,877	769

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	-	276
Accruals and deferred income	4,720	4,032

	4,720	4,308

9. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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