Charity Registration No. 1034774
FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Ayshawgibbs

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J S Gooch
Mr P Harris
Ms A Badamchi-zadeh
Ms E Hood
Ms F P Mutambara
(Appointed 6 March 2023)
(Appointed 6 March 2023)
(Appointed 4 March 2024)
Charity number
1034774
Principal address
36a St Giles
Oxford
OX13LD
Independenl examiner
Shaw Gibbs Limited
264 Banbury Road
Oxford
OX2 7DY

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
CONTENTS
Page
Trustees. report
Stslement of trustees, responsibilities
Independent examine¢s report
statement of financial activities
Balance sheet
Notes to the financial statements
7-13

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their annual report and financial statements for the year ended 31 December 2023.
The accounts have been prepared in accordan￿ with the accounting policies set out in note 1 to the accounls
and comply with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities..
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in Ihe UK and Republic of Ireland {FRS 102)" (as amended for
accounting periods commencing from 1 January 20161
Structure, governance and management
The trustees who seNed during the year and up to the date of signature of the financial statements were..
Mrs J Gooch
{Appointed 6 March 20231
Mr P Harris
{Appoinled 6 March 2023)
Dr P Naden
{Retired 6 March 20231
Ms A Badamchi-zadeh
Ms E Hood
Mrs D Sears
Ms F P Mutambara
{Appointed 6 March 2023- retired 4 March 2024}
{Appointed 4 March 20241
The church is registered with Ihe Charity Commissioners (No. 1034774) and constituled by Deed of Trust. Ils
affairs are run in accordance with its Bye-Laws, which in tum relate to provisions of the Manual of The Mother
Church, The First Church of Chrisl, Scientist, in Boston MA, USA, covering branch church conduct and
g0veman￿.
During the year under review. the holding Trustees We￿ Dr Pamela Naden, Mr Michael Harding, Mrs Rulh Harris
(until 17 June 20231 and Mr Paul Harris (from 2 Odober 2023).
The general business and day to day management of the church propety is conducted on behalf of the church
members by an Executive Board (the Charity Trustees as defined by the Charity Commission) comprising five
members, who elect a chaimian from amongst their number. Three members constitute a quorum. Board
members, who must be members both of this branch church and of The Mother Church, are elected annually by
the church members. No person may serve more Ihan three consecutive years. Board members normally take
up their duties on the first Monday in March.
Objectives and activities
Objects
The object of the charity is to promote the understanding and demonstration of truth as found in the bible and
inlerpreted in the Christian Science text book.
The Charity has three {holding) Trustees, vthose duty is to hold on trust the church property for the general
purposes of the church. and specifically to pennit tl to be used..
1. for promoting the truths oflhe Bible as explained by Mary Baker Eddy, the Discoverer and Founder of
Christian Science
2. for the purpose of holding all ServI￿S and meetings authorised by the Manual of The Mother Church
or by the Christian Science Board of Directors
3. for any other activity which advances the cause of Christian Scien￿.
In setting ihe objectives the chartty Trustees have read and paid due regard to the Charity Commission's general
guidance on public benefft. The Trustees consider the availability of the charity's church and reading room in St
Giles Oxford for prayer and public services to be the prinupal public benefit.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Review Of The Year
The objects of the Charity were fuffilled by the following activities=
A Sunday service and Sunday School was held on every Sunday of the year. Sunday Service was
simultaneously available on-line for those preferring that option.
A Wednesday evening (testimony) meeting was held on4ine every Wednesday in the year, with
informalion regarding public access provided on our website.
A Thanksgiving service was held on-line on the fourth Wednesday in November.
One in-person Christian Science lecture was sponsored by the church and held on 161h April 2023- a
second on4ine lecture was c(Fsponsored by the church along with other Christian Science churches in
the UK.
A Reading Room has been maintained by the church and has been open to the public one day a week
throughout the year, except for bank holidays. The contents of the showcase in the gate are changed
each week to provide a helpful article from the Christian Science Monitor and extracts from our weekly
Bible Lesson for passers-by to read. The display also contains our webstte address for contact details,
including those of the Reading Room. and on4ine servI￿s.
Achievements and perfonnance
The financial results for the year are shown in the statement of financial activibes on page S.
Financial review
Income lax recoverable in relation to donations received under Gfft Aid or deeds of covenant is recognised at the
time of the donalion.
The trustees, report was approved by the Board of Trustees.
Mr P Harris
Truslee
Dated..
28 Jun 2024

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees are responsible for preparing the Trustees. Report and Ihe accounts in accordance with applicable law
and United Kingdom Accounting Standards {United Kingdom Generalty Accepted Accounting Practice).
The law applicable lo charilies in England and Wales ￿qUireS the trustees to prepare accounts for each financial
year which give a true and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the chartty for Ihat year.
In preparing these accounts, the trustees are required to=
select suitable accounting policies and then app￿ them consistentty..
observe the methods and principles in the Charities SORP FRS 102.,
make judgements and estimates thal are reasonable and prudent.,
slate whether applicable accounting stsndards have been followed, subject to any material departures disclosed
and explained in the accounts., and
prepare the accounts on the going concem basis unless tl is inappropriate to presume that the chartty will continue
in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the accounls comply with the Charities Act
2011, the Charity {Accounts and Reports} Regulations 2008 and the provisions of the Irusl deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
deteclion of fraud and olher irregularilies.
Independent Examiner
S Daniels has been appointed as independent examiner for the ensuing year.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FIRST CHURCH OF CHRIST. SCIENTIST, OXFORD
I report to the trustees on my examination of the finanual statements of First Church of Christ, Scientist, Oxtord
(the charity) for the year ended 31 De￿mber 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance
with the requiremenls of the Charilies Acl 2011 (the 2011 Act).
Having satisfied myself that the financial statements of the chartty are not required to be audiled under the
2011 Act, I report in respect of my examination of the charity's financial statements carried out under section
145 of Ihe 2011 Act. In carrying oul my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515)Ibl ofthe 2011 Act.
Independenl examinerfs statement
I have completed my examinalion. I confimi Ihat no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act.. or
the financial statements do not accord with those records., or
the financial statements do not comply with the applicable requirements con￿MIng the form and content
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no concems and have come across no other matters in connection with the examination to which
attention should be drawn in this report in order to enable a proper understsnding of the financial ststements to
be reached.
Samantha Daniels FCA
for and on behalf of
Shaw Gibbs Limited
264 Banbury Road
Oxford
OX2 7DY
28 Jun 2024
Dated..

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted
funds
2023
Unrestricted
funds
2022
Notes
Income and endowments from:
Activities for generating funds
Inveslment income
Voluntary income
581
29,461
7.667
448
25,822
8,917
Total income
37.709
35,187
Expenditure on:
Raisin
funds
Fundraising and publicity
711
862
Charitable activities
35,730
30,380
Total expenditure
36,441
31,242
Net gainslllosses) on investments
11
47,680
(78,118)
Net incomel{expenditure) and movement in funds
48.948
{74,173)
Reconciliation of funds-
Fund balances at 1 January 2023
1,627,449
1,701,622
Fund balances at 31 December 2023
1,676,397
1,627,449
The statement of financial activities includes all gains and losses ￿COgnised in the year. All income and expenditure
derive from continuing activities.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Fixed assets
Tangible assets
Inveslments
13
14
890,389
677,131
890,549
629,451
1,567,520
1,520,000
Current assets
Deblors
Cash at bank and in hand
15
2,653
108.744
5,111
103.778
111.397
108.889
Creditors: amounts falling due within
one year
16
(2.5201
(1.4401
Net current assets
108,877
107,449
Total assets less current liabilities
1.676,397
1,627,449
Net assets excluding pension liability
1.676,397
1,627,449
The funds of the Charity
Unrestricted funds
1.676,397
1.627,449
1.676,397
1.627,449
The financial statements were approved by the trustees on
28 Jun 2024
Mr P Harris
Trustee

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charity infonnation
First Church of Christ. Scientist. Oxford is an unincorporated charity registered in England and Wales, and is
constitued by Deed of Trust. The registered office is 36A St. Giles,, Oxford, OX1 3LD.
1.1 Accounting convention
The financial slatemenls have been prepared in accordance wtth the charity's Igoveming documenll, the
Charities Act 2011. FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
("FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordan￿ wtth the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019)- The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Slatement of
Cash Flows.
The financial statements are prepared in sterling, which is Ihe functional currency of Ihe charity- Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. The principal accounting policies
adopted are sel oul below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue lo adopl the going concem basis of accounting in preparing ihe financial slatements.
1.3 Charitable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
1.4 Income
Income is recognised on a receivable basis.
1.5 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to a
third paty, it is probable that a transfer of economic benefits will be required in seluement, and the amount of
the obligation can be measured reliabty.
Expendilure is classified by activty. The costs of each aclivty are made up of the tolal of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
aclivity are allocated directly lo thal activity. Shared costs which contribute to more than one activity and
support cosls which are not attribulable to a single aclivtty are apportioned between those aclivilies on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreualion charges are allocated on the porbon of the asset's use.
Expenditure is recognised in the year in which it is incurred.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequentty measured at cost or valualion, net of
dePre￿allOn and any impairment losses.
All fixed assets are initially recorded at cost.
Freehold property
Capital improvements
Fixtures, fitting5 & equiprnent
not provided
not provided
15 % reducing balan
The freehold propety is shown in the accounts at historical cost. No depreciation is provided, as it is the
charity's policy io mainlain the properties in good repair. Consequently. the trustees consider the life of the
properties to be so long that there is no significant depreciation or impaimient. Because the trustees consider
the current residual value of all the properties in Iheir present condition to be nol less than the values shown
and, in the absence of any evidence of impairment. any depreciation provision for the buildings component of
the property would be immaterial.
1.7 Fixed asset investments
Fixed asset investments are initialty measured at transadion pri￿ excluding transaction costs, and are
subsequently measured al fair value at each reporting date. Changes in fair value are recognised in nel
incomel(expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impaimient of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tangible assets to determine
whether there is any indication that Ihose assets have suffered an impaimienl loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss {rf any).
1.9 Cash and cash equivalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks, other short-temi liquid
inveslments with original malurities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in cu￿ent liabilities.
1.10 Fund accounting
The Capitsl and Maintenance Designated Fund is an unrestricted fvnd earmarked by the trustees.
Critical accounting estimates and judgements
In the application of the charity's accounting poliaes. the trustees are required to make judgements, estimates
and assumptions about Ihe carying amount of assets and liabililies that are nol readily apparenl trom olher
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimates are recognised in the period in which the estimate is revised where Ihe revision affecls only thal
period, or in the period of the revision and future periods where the revision affects both current and future
periods.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from activities for generating funds
Unrestricted Unrestricted
funds
funds
2023
2022
Reading room sales
581
448
Income from investments
Unrestricted Unrestricted
funds
funds
2023
2022
Income from listed investments
Interest receivable
24,911
4,550
24,496
1,326
29,461
25,822
Voluntary income
Unrestricted Unrestricted
funds
funds
2023
2022
other income
Collections including grfl aided
Gift aid tax refundable
52
7,430
1,435
6,148
1,455
7,667
8,917

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Expenditure on charitable activities
Unrestricted Designated
funds
funds
2023
2023
Total Unrestricted Designated
funds
funds
2022
2022
Totsl
2023
2022
Direct costs
Depreciation and
impairment
Building maintenance and
running costs
Leclures and publications
Honoraria, fees and
reimbursed direct
expenses
Donations
Sundry
other
Examiners remuneration
Reading room
publicalions
160
160
188
188
14,406
1.758
2,874
17,280
1.758
14,133
2,426
16,559
4,969
4,000
1,035
983
2,580
4,969
4,000
1,035
983
2,580
4,141
2,500
1,526
936
1,560
4,141
2,500
1,526
936
1,560
2,965
2,965
2,970
2,970
32,856
2,874
35,730
27,954
2,426
30,380
Analysis by fund
Unrestricted funds
32,856
2,874
35,730
27,954
2,426
30,380
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2023
2022
Costs of generating funds
Advertising
711
862
Net movement in funds
2023
2022
The net movement in funds is stated after chargingl(credits'ng)=
Depreciation of owned tangible fixed assets
160
188
Trustees
Trustees received £1,168 {2022= £1,577) for provision of seNices to the charity, unrelated lo their role 8S
Iruslees. There were no reimbursed expense to trustees related to their role as trustees.
10-

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
10 Employees
The average monthly number of employees during the yearwas..
2023
Number
2022
Number
Total
There were no employees whose annual remuneration was more than £60.000.
11
Gains and losses on inveslments
Unrestricted Unrestricted
funds
funds
2023
2022
Gainsl{lossesl arising on..
Revaluation of investments
47,680
(78,118)
12 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
13 Tangible fixed assets
Fr<•hold
Capitsl
prO￿rtY improvements
Fixtums.
r￿Ing3 &
gquipment
Total
Cost
At 1 January 2023
Disposals
361,000
528,487
2,879
1730)
892,366
{730)
At 31 December 2023
361,000
528,487
2,149
891,636
Depreciation and irnpainnent
At 1 January 2023
Deprecialion charged in the year
Eliminated in respect of disposals
1,817
160
1730)
1,817
160
{730)
At 31 December 2023
1,247
1,247
Carrying amount
Al 31 December 2023
361,000
528,487
902
890,389
Al 31 December 2022
361,000
528,487
1,062
890,549
11

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
14 Fixed asset investments
Listed
investments
Cost or valuation
At 1 January 2023
Valuation changes
629,451
47,680
At 31 December 2023
677,131
Carrying amount
At 31 December 2023
677,131
At 31 December 2022
629,451
15 Debtors
2023
2022
Amounts falling due within one year:
Trade debtors
Olher debtors
Prepayments and accrued incorne
2,456
1,065
1,590
983
1.670
2.653
5.111
16 Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
2,520
1,440
17 Unrestricted funds
The unreslricled funds of the charity comprise the unexpended balances of donalions and grants which are
not subject to specific conditions by donors and grantors a5 to how they may be used. These include
designated funds which have been set aside out of unrestrided funds by the trustees for specific purposes.
At 1 January
2023
Incoming
resources
Resources
expended
Gains and
losses
At31
December
2023
Designated fund
General funds
1,581,802
45,647
4.000
33.709
(2,874)
(33,567)
47,680
1,630,608
45,789
1.627,449
37.709
(36,441)
47.680
1,676,397
12-

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17 Unrestricted funds
(Continued)
Previous year:
At 1 January
2022
Incoming
resources
Resources
expended
Gains and
losses
At31
December
2022
Designated fund
General funds
1.659,346
42,276
3.000
32.187
(2,426)
(28,816)
(78,1181
1,581,802
45,647
1,701,622
35.187
(31,242)
{78,1181
1,627,449
Designated fund
This fund is a capilal and Maintenan￿ fund representing amounts set aside by Ihe trustees lo finance bolh
capital improvements to the land and buildings as well as the cost of general repairs and maintenance.
18 Related party transactions
There were no disclosable related party transactions during the year (2022 - none).
13-