Charity Registration No. 1034774
FIRST CHURCH OF CHRIST, SCIENTIST. OXFORD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Yshawgibbs

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs J S Gooch
Mr P Harris
Ms F P Mulambara
Mrs J Beesley
Mr K Henderson
(Appointed 4 March 2024)
{Appointed 3 March 2025)
(Appointed 12 May 2025}
Charity number (England and Wales)
1034774
Principal address
36a St Giles
Oxford
OX13LD
Independent examiner
Shaw Gibbs Limited
264 Banbury Road
Oxford
OX2 7DY

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
CONTENTS
Page
Trustees, report
Statement of trustees. responsibilities
Independent examinerfs rep)rt
Statement of financial activities
Balance sheet
Noles to the financial slatements
7-12

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Iruslees present their annual report and financial statements for the year ended 31 De￿mber 2024.
The account5 have been prepared in accordance with the accounting policies set out in note 1 to the accounts
and comply with the charity's deed of tnjst, the Charities Act 2011 and -Accounting and Reporting by Charities..
Slatement of Recommended Practice applicable to charilies preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (as amended for
accounting periods commencing from 1 January 2016)
Structure, governan¢e and management
The Iruslees who served during the year and up to the date of signature of the financial statements were..
Mrs J Gooch
Mr P Harris
Ms A Badamchi-zadeh
Ms E Hood
Ms F P Mutambara
Mrs D Sears
Mrs J Beesley
Mr K Henderson
(Retired 3 March 2025)
(Retired 3 March 2025)
(Appointed 4 March 2024)
(Retired 4 March 2024)
(Appointed 3 March 2025)
(Appointed 12 May 2025)
The church is registered with the Charity Commissioners (No. 1034774) and constituted by Deed of Trust. Its
affairs are run in accordance with its Bye-Laws. which in tum relale to provisions of the Manual of The Mother
Church, The First Church of Christ, s￿entist, in Boston MA. USA, covering branch church conduct and
governan￿.
During the year under review, the holding Trustees were Dr Pamela Naden, Mr Michael Harding and Mr Paul
Harris (from 2 October 2023).
The general business and day to day management of the church property 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 chairman from amongst their number. Three members constitute a quorum. Board
members, who must be members both of this branch church and ofThe Mother Church, are elected annually by
the church members. No person may serve more than three conse(yJtive years. Board members nomially lake
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
interpreted in the Christian Science lext book.
The Charity has three (holding) Trustees, whose duty is to hold on trust the church property for the general
purposes of the church, and specifically to pemiil it to be used:
1. for promoting the truths of the Bible as explained by Mary Baker Eddy, the Discoverer and Founder of
Christian Science
2. for the purpose of holding all services and meetings authorised by the Manual ofThe Mother Church
or by the Christian scien￿ Board of Directors
3. for any other activity which advances the cause of Christian Scien￿.
In setting the objectives the charity Trustees have read and paid due regard to the Charity Commission's general
guidance on public benefit. 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 principal public benefit.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Review Of The Year
The objects of the Charity were fulfilled by the following activities=
A Sunday service and Sunday School was held on every Sunday of the year. The Sunday Service was
simultaneously available on-line for those preferring that option.
A Wednesday evening {testimonyl meeting was held on4ine every Wednesday in the year, with
information regarding public a￿$$ provided on our website.
A Thanksgiving service was held on-line on the fourth Wednesday in November.
A Reading Room has been mainlained by Ihe 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 website address for contact details,
including those of the Reading Room, and on-line services.
Achievements and perfo￿anCe
The financial resulls for the year are shown in the statement of financial activities on page 5.
Financial review
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
The ttijstees. report was approved by the Board of Trustees.
Mrs J S Gooch
Trustee
Dated.. ..23JEfft.202&.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for preparing the Trustees. RetK)rt and Ihe accounts in accordance with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires 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 charity for that year.
In preparing these accounts, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
obseNe the methods and principles in the Charilies SORP FRS 102.,
make judgements and estimates that are reasonable and prudenl-
state whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the acwunts., and
prepare the accounts on the going concem basis unless it is inappropriate to presume that the charity will continue
in operalion.
The trustees are responsible for keeping sufficient a(tounling records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the accounts comply with the Charities Act
2011, the Charily IAc¢x)unts and Reports) Regulations 2008 and the provisions of the trust deed. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The law 8pplicable to charities in England and Wales requires the trustees to prepare financial statements 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 charity for that year.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and then apply them consistently",
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent:
slate whether applicable accounting standards have been followed, subject lo any material departures disclosed
and explained in the financial statements- and
prepare the financial slatements on the going con￿rn basis unless it is inappropriate to presume that the charity
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 financial slatements comply with Ihe
Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of Ihe trust deed. They
are also responsible for safeguarding the assets of the tharity and hence for taking reasonable steps for Ihe
prevention and delection of fraud and other irregularities.
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 lo the Iruslees on rny examination of the financial statements of First Church of Christ, Scientist, Oxford
(the charity) for the year ended 31 December 2024.
Responsibilities and basis of report
As the Iruslees of the charity you are responsible for the preparation of the financial statemenls in accordance
with the requirements of the Charities Act 2011.
Having salisfied myself Ihal the financial statements of the charity are not required to be audited under the
2011 Act, I report in respect of my examination of the charity's financial statements carried out under section
145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
I have completed my examination. I confimi that 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 Charities Acl
2011.
Ihe financial statements do not accord wilh those records; or
the financial statements do not comply with the applicable requirements concerning the form and content
of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial slatements 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 understanding of the financial statements to
be reached.
Samantha Daniels FCA
for and on behalf of
Shaw Gibbs Limited
264 Banbury Road
Oxford
OX2 7DY
Dated..
30 Jun 2025

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted
funds
2024
Unrestricted
funds
2023
Notes
Income and endowments from:
Activities for generating funds
Investment income
Voluntsry income
639
30,725
12,327
581
29.461
7,667
Tolal income
43,691
37,709
Expenditure on:
Raisin
funds
Fundraising and publicity
801
711
Charitable activities
36,991
35.730
Total expenditure
37.792
36.441
Net gainslllosses) on investments
11
30,883
47,680
Net income and movement in funds
36.782
48.948
Reconciliation of funds:
Fund balances at 1 January 2024
1,676,397
1,627.449
Fund balances at 31 December 2024
1,713,179
1,676,397
The stalemenl of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Fixed assets
Tangible assets
Investments
13
14
890,253
708,013
890,389
677.131
1.598,266
1,567.520
Current assets
Debtors
Cash at bank and in hand
15
5.329
112,230
2,653
108,744
117,559
111,397
Creditors: amounls falling due within
one year
16
(2,646)
12,5201
Net ¢urrent assets
114,913
108,877
Tolal assets less Current Ilablllties
1,713,179
1,676,397
The funds of the charity
Unrestricted funds
17
1,713,179
1,676,397
1,713,179
1,676,397
23 Jun 2025
The financial statements were approved by the trustees on .........................
00
Mrs J S Gooch
Trustee

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
Charity inforniation
First Church of Christ, Scientist, Oxford is an unincorporated charity registered in England and Wales. and is
conslitued by Deed of Trust. The registered office is 36A St. Giles., Oxfoid, OX13LD.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charitys deed of tnjst, the Charities Act
2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I"FRS 102")
and the Charities SORP "Accounting and Reporting by Charities= Statement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" {effective 1 January 20191. 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 Statement of
Cash Flows.
The financial statements are prepared in sterling. which is the functional currency of the 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 set out below.
1.2 Going concem
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 to adopt the going concem basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of Iheir charitable
objectives.
1.4 Income
Income is recognised on a re￿1vable 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 settlement. and the amount of
the obligation can be measured reliably.
Expendilure is classified by activity. The costs of each aclivity are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attribulable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity and
support costs which are nol attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent. and
depreciation charges are allocated on the portion of Ihe asset's use.
Expenditure is recognised in the year in which it is incurred.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequendy measured at cost or valuation, net of
depreciation and any impaiment losses.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
All fixed assets are initially recorded at cost.
Freehold propety
Capital improvements
Fixtures, fittings & equipment
nol provided
not provided
15% reducing balance
The freehold property is shown in the accounts at historical cost. No depreciation is provided, as il is the
charily s policy to maintain the properties in good repair. Consequently. Ihe truslees consider the life of Ihe
properties to be so long that there is no significant depreciation or impairment. Because the trustees consider
the current residual value of all the properties in their present condition to be nol less Ihan the values shown
and, in the absence of any evidence of impaimient. any depreciation provision for the buildings component of
the property would be immaterial.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding iransaction costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel{expenditure) for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its langible assets to determine
whether Ihere is any indication that those assets have suffered an impairmenl loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to detemine the extent of the impairment
loss {rf any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in C￿r￿nt liabilities.
1.10 Fund accountlng
The Capital and Maintenance Designated Fund is an unrestricted fund earmarked by the trustees.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required lo make judgernenls, estimates
and assumptions about the carying amount of assets and liabililies that are not readily apparent from other
sources. The estimales 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 underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and fLrture periods where the revision affects bolh current and future
periods.

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from aclivities for generating funds
Unrestrictod Unrestricted
funds
funds
2024
2023
Reading room sales
639
581
Income from Inveslments
Unrestricted Unrestricted
funds
funds
2024
2023
Income from listed investments
Interest re￿1vable
25,751
4,974
24,911
4,550
30,725
29,461
Voluntary income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
Colleclions including gifl aided
Gift aid tax refundable
64
6,148
1,455
10,867
1,460
12,327
7,667
Expenditure on raising funds
Unrestricted Unrestricted
funds
funds
2024
2023
Costs of generating funds
Advertising
801
711

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Expenditure on charitable activities
Unrestricted Designated
funds
funds
2024
2024
Total Unrestrictod Designated
funds
funds
2023
2023
Total
2024
2023
Direct Costs
Depreciation and
impairment
Building maintenance and
charity running costs
Lectures and publications
Honoraria, fees and
reimbursed direct
expenses
Donations
Sundry
Other
Examiners remuneration
Reading room
publications
136
136
160
160
14,547
358
5,756
20,303
358
14,406
1,758
2,874
17,280
1.758
5,958
2.500
1,267
1.282
5.958
2,500
1,267
1,282
2,646
4,969
4,000
1,035
983
2,580
4,969
4.000
1,035
983
2,580
2,541
2,541
2,965
2,965
31,235
5,756
36.991
32,856
2,874
35,730
Analysis by fund
Unreslricled funds
31.235
5.756
36,991
32,856
2.874
35.730
Net movement in funds
2024
2023
The net movement in funds is slated after chargingl{crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
136
160
Trustees
1 trustee received an honorarium of £900 in the year for work as the Clerk (2023.. £900). No trustees were
paid for their role as trustees. Trustees received £1.56912023.' £2681 for reimbursement of items purchased
on behalf of the church and travel expenses for House Committee and Reading Room attendance.
10 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
There were no employees whose annual remuneration was more than £60.000.
10-

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
11 Gains and losses on investments
Unrestrictod Unrestricted
funds
funds
2024
2023
Gainsl{lossesl arising on=
Revaluation of investments
30,883
47.680
12 Taxatlon
The charity is exempt from taxalion on its activities because all its income is applied for charitable purposes.
13 Tangible fixed assets
Freehold
Capltal
property Improvem•nts
Flxtures,
fittlngs &
equlpment
Total
Cost
At 1 January 2024
361,000
528,487
2,149
891,636
At 31 December 2024
361,000
528,487
2,149
891,636
Depreciation and impairnient
At 1 January 2024
Depreciation charged in the year
1,247
136
1,247
136
At 31 December 2024
1.383
1.383
Carrying amount
At 31 De￿mber 2024
361.000
528,487
766
890.253
At 31 De￿mber 2023
361.000
528,487
902
890.389
14 Fixed assel investments
UnlSsted
investments
Cost or valuation
At 1 January 2024
Valuation changes
677,131
30.882
At 31 December 2024
708.013
Carrying amount
At 31 De￿mber 2024
708,013
At 31 December 2023
677.131
11

FIRST CHURCH OF CHRIST, SCIENTIST, OXFORD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Debtors
2024
2023
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
913
4,416
983
1.670
5,329
2.653
16 Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
2,646
2,520
17 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
nol subject to specific conditions by donors and granlors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 January
2024
Incoming
resources
Resources
expended
Gains and
losses
At31
December
2024
Designated fund
General funds
1.630.608
45.789
4.000
39.691
15,756)
(32,036}
30,883
1,659,735
53.444
1,676,397
43,691
(37,792)
30,883
1,713,179
Previous year:
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
Designated fund
This fund is a capital and maintenance fund representing amounts set aside by the Iruslees lo finance both
capital improvements to the land and buildings as well as the cx)st of general repairs and maintenance.
18 Related party transactions
There were no disclosable related paty transactions during the year (2023 - none).
12-

nable
Issuer
Shaw Gibbs
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