CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
Registered Charity No.: 1037106
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
MYRUS SMITH
Chartered Accountants
Norman House,
8 Bumell Road,
Sutton, Surrey.
SM14BW

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
TRUSTEES
The Trustees are pleased to present their report, together with the Financial Statements of the Charity for
the year ended 31 December 2023.
The charity is a Registered Charity No. 1037106 and its principal address is Caxton House (Ground
Floor), 22 St John's Hill. Sevenoaks. Kent. TN13 3NP.
The charity's principal advisers during the year were:.
SOLICITORS
Knocker & Foskett.
The Red House.
50 High Street,
Sevenoaks,
KentTN13 1JL
BANKERS
CAF Bank Ltd.
25 Kings Hill Avenue,
West Mailing.
Kent ME19 4JQ
INDEPENDENT EXAMINER
Mr Kevin Fisher
Myrus Smith
Chartered Accountants
Norman House,
8 Burriell Road,
Sutton. Surrey.
SM14BW
INVESTMENT MANAGERS
Investec Wealth and Investment Limited
2 Gresham Street,
London EC2V 7QP
REFERENCE AND ADMINISTRATIVE DETAILS
The Charity Trustees (The Board) who acted in that capacity during the year were: _
Mr. R. Mendis
Mrs. A. Miller
Mr. B. Morgan (Chainnan)
President: _
Mr. C. Miiler
During the year the Custodial Trusteeship of the land was transferred to THE OFFICIAL CUSTODIAN
FOR CHARITIES.

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
GOVERNING DOCUMENTS
The name of the charity is Christian Science Society, Sevenoaks.
Christian Science Society. Sevenoaks is controlled by its goveming document, a deed of trust, and
constitutes an unincorporated charity.
The Trustees have given consideration to the question of the church's charitable status. with special
regard to the benefit to the community beyond its own membership and have had regard to the Charity
Commission's guidance on public benefit.
ELECTION OF TRUSTEES & APPOINTMENT OF OTHER OFFICERS
Election of Trustees and ppointrnent of Church Officers for 2023 took place at an Elections Meeting in
December 2022. Three trustees (Board members), a President, a rota of Readers, a Treasurer.
Librarian, and a Sunday School Superintendent were elected and appointed in accordance with Article 1,
Sections 1-9 of the Society's Bylaws. (The office of Clerk has not been filled for a number of years now
and the clerk's duties continue to be shared out with willing members of the Society.)
ORGANISATION
The organisation of the church is outlined in the Constitution and By-laws. The Trustee Board oversees
the church activities including the charity's investment portfolio with the knowledge and approval of the
members.
RISK MANAGEMENT
The Trustees review annually the major risks to which the charty is exposed and ensure that appropriate
controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
The object of this church is to promote to the public the religion Christian Science based on the Bible and
Science and Health with Key to the Scriptures by Mary Baker Eddy. the Discoverer and Founder of
Christian Science, whose purpose is to "reinstate primitive Christianity and its lost element of healing" as a
demonstrable science.
During the year, the Society continued to hold weekly Sunday Church Servi￿$ which are live-streamed
and a monthly Testimony Meeting on the fourth Wednesday of each month on Zoom only. Sunday School
for children and teenagers were offered in the Sunday School or online with advance notice. The offer of
creche provision was also available on prior notice. These Church Services, Testimony Meetings, and
Sunday School classes are open to the public.
ACHIEVEMENTS AND PERFORMANCE
The above seNices and Testimony Meetings are advertised in the Christian Science Joumal, the official
organ of The First Church of Christ, Scientist in Boston. Massachusetts of which the Sevenoaks Christian
Science Society is a branch, and on the Society's website cs7oaks.org.

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
REPORT OFTHE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
FINANCIAL REVIEW
INVESTMENT POLICY
The trustees, overall objectives are still to create sufficient income and capital growth rebuilding the value
of the portfolio to enable the charity to carry out its purposes consistently year by year with due and
proper consideration for future needs and the maintenance of. and if possible, enhancement of the value
of invested funds while they are retained, by obtaining a balanced return between income and capital with
low to medium risk through discretionary management. There are no unquoted securities.
The trustees reserve the right to exclude companies that carry out activities contrary to their aims or from
holding particular investments in breweries, distilleries, tobacco companies, drug companies, and the
gambling industy.
Trustses expect the fund manager to have considered the suitability of investments of the same kind as
any particular proposed to be made or retained.
The objectives are to be achieved by investing prudently in a broad range of fixed interest securities and
equities which are quot8d on a Recognised Investm8nt Exchange and unit trusts and OEICS (open ended
investment companies) which are authorised under the Financial Services and Markets Act 2000.
RESERVES POLICY
At the beginning of 2023 the Society held investments valued at £266.807. The policy of the Society has
been. and remains, to invest any surplus income derived by office rents. The Res8rves Policy for 2023 is
deemed to be adequate now that in addtion we receive annual rental income in the region of £30,000.
At the end of 2023 the charity's reserves inclusive of the value of the property amounted to £1.673.972 of
which £622 was represented by restricted funds.
DIVIDENDS AND INTEREST
Dividends and interest are re-invested.

CHRISTIAN SCIENCE SOCIETY. SEVENOAKS
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
TRUSTEES RESPONSIBILITIES STATEMENT
The trustees are responsible for preparing Ihe Report of the Trustees and the financlal statement in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practi￿).
The law applicable to charities in England and Wales requires the trustees to prepare financial ststements
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, including the income and expenditure, 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 2019 (FRS102)"
make judgements and estimates that are reasonable and prudent.
state whether applicable accounting slandards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any time the financial position of the charity and enable them to ensure that the financial
statements comply with the Charities Act 2011, the Charities (Accounts 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.
For and on behalf of the Truste8S
Mr. B. Morgan
TRUSTEE
Caxton House,
22 St John's Hill,
Sevenoaks,
Kent, TN13 3NP
8th July 2024

Independent Examiner's Report to the Trustees of..
CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
FOR THE YEAR ENDED 31 DECEMBER 2023
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31
December 2023 which are set out on pages 6 to 13.
Responsibiliti8s and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and
in carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 145(5)(b) of the Act.
Independent examiner's ststement
I have completed my examination. I confimi that no material 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 Act," or
the accounts do not accord with those records. or
the accounts do not comply with the applicable requirements Concerning 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 concerns 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 accounts to be
reached.
/G/*l_
Kevin Fisher FCA
Myrus Smith
Chartered Accountants
Norman House
8 Bumell Road
Sutton, Surrey
SM14BW
81h July 2024

CHRISTIAN SCIENCE SOCIETY. SEVENOAKS
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestricted Restricted
Funds
Funds
Total
2023
Total
2022
Notes
Income from:
Donations and legacies
Charitable activities
Investments
Other trading activFties
2a
2b
2c
2d
5.436
81
7.821
32.000
5,436
81
7,821
32,000
3,917
522
5,186
22,148
Total income
45,338
45,338
31,773
Expendlture on:
Raising funds
Investment management fees
2,551
2.551
2,484
Charitable activities
51,122
51,122
46.744
Total expenditure
53,673
53,673
49.228
Net (expenditure)lincome before
Investment gain
(8,335)
(8,335)
(17.455)
Unrealised gains on property
revaluation
Net gainsl(losses) on investments
5,405
5.405
(29,124)
Net {expenditur8)lincome
(2,930)
(2,930)
(46,579)
Transfer between funds
Net movement in funds
(2.930)
(2,930)
(46,579)
Reconciliation of funds
Fund balances brought forward
12
1.677.487
622
1,678,109
1,724,688
Fund balances carried forward
12
£1.674,557
£622
£1,675,179 £1.678,109
The Ststement of Financial Activities includes all gains and losses recognised in the year.
All income and expenditure derives from continuing activities.
The notes on pages 8 to 13 form part of these financial statements.

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
BAL4NCE SHEET
AT 31 DECEMBER 2023
Notes
2023
2022
FIXED ASSETS
Tangible fixed assets
1,371,046
1,394,183
CURRENT ASSETS
Debtors
Investments
Cash at bank and in hand
1,801
277,436
29,671
266.807
20.111
308.908
287.502
CREDITORS
Amounts falling due within
one year
10
4.775
3,576
NET CURRENT ASSETS
304,133
283,926
NET ASSETS
13
£1,675,179
£1,678.109
FUNDS
Unrestricted funds:
General
Designated funds
Restricted funds
12
12
12
309,285
1,365,272
622
294,851
1,382,636
622
£1.675,179
£1,678,109
Ap
ed by tl)
th
ustees on 8 July 2024 and signed on Its behalf by:
Mr. B. Morgan
TRUSTEE
The notes on pages 8 to 13 fomi part of these Financial Statements

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
ACCOUNTING POLICIES
a) Basis of accountin
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements hav8
been prepared in accordance with Accounting and Reporting by Charities:
ststement of
Recommended Practice applicable to charÉties preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in
October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland {FRS 102). the Charities Act 2011 and UK Generally AC￿pted Accounting Practice.
The financial statements are prepared on a going concem basis under the historical cost convention
modified to include certain items at fair value. The financial statements are presented in sterling
which is the functional currency of the charity.
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
b) Income reco
nition
Items of income are recognised and included in the accounts when all of the following criteria are
met:
The charity has entitlement to the funds.,
any performance conditions attached to the item(s) of income have been met or are fully within
the control of the charity.
there is sufficient certainty that re￿Ipt of the income is considered probable" and
the amount can be measured reliably.
enditure reco
nition
Expenditure is recognised onc8 there is a legal or constructive obligation lo make a payment to a
third party, it is probable that settlement will be required and the amount of the obligation can be
measured reliably. Expenditure is classified under the following activity headings..
Costs of Taising funds comprise the costs associated with the management of the Charity's
investments (all such costs relate to unrestricted funds)-
Expenditure on charitable activities includes the costs undertaken to further the purposes of the
Charity and their associated support costs.
d) Fund Accountin
Unrestricted general funds are freely available for use in furtheran￿ of the objects of the charty and
which have not been designated for particular purposes.
Designated funds are unrestricted funds set aside by the trustees for particular purposes.
Restricted funds are funds which can only be used in accordance with specific restrictions imposed
by the donor, or which have been raised for a particular purpose.
e) Allocation of su
ort costs
Support costs are those functions that assist Ihe work of the Charity but do not directly undertake
charitable activities. Support Costs include back office costs, finance, personnel, payroll and
govemance costs which support the Charity's activities.
Tan
ible fixed assets
Tangible fixed assets costing more than £500 are capitalised at cost.
Depreciation is calculated to write off the cost of all tangible fixed assets, other than freehold land,
which is not depreciated. at the following rates:
Buildings
50 years straighl line
Computer equipment
4 years straight line
The trustees estimate that approximately 600A of the cost of the property relates to land.

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
ACCOUNTING POLICIES (Cont'd)
g) Investment assets
Investments are initially recognised at their transaction value and subsequently measured at fair
value at the Balance Sheet date using the closing quoted market price. The Statement of Financial
Activities includes the net gains and losses on revaluations and disposals throughout the year.
h) Taxation
As the Church is a registered Charity the results of its nomial activities are not liable for tsx.
i) Debtors and Creditors
Debtors and creditors wlth no stated interest rate and receivable or payable within one year are
recorded at transaction pricè. Any losses arising from impaimients are recognised in expenditure.
INCOME
Unrestricted
Funds
Restricted
Funds
Total
2023
Total
2022
a} Donations and18gacies:
Donations
£5.436
£Nil
£5,436
£3,917
All of the £3.917 recognised in 2022 related to unrestricted funds.
b) Charitable activities:
Books and literature
£81
£Nil
£81
£522
All of the £522 recognised in 2022 related to unrestricted funds.
c) Investment income:
Dividends and interest
£7,821
£Nil
£7,821
£5,186
All of the £5,186 recognised in 2022 related to unrestricted funds.
d) Other trading activities:
Rental income
£32,000
£Nil
£32,000
£22,148
All of the £22,148 recognised in 2022 related to unrestricted funds.

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
ANALYSIS OF EXPENDITURE
ON CHARITABLE
ACTIVITIES
Activities
undertaken
directly
Grant
funding of
activities
Support
costs
Total
2023
Total
2022
Organist and Soloist fees
Literature
Journal card
Sundries
Grants (see note 5)
Legal and professional fees
Depreciation
Gardening
Insurance
Light, heat and water
Bank charges
Services and repairs
Service charge (surplus)
Governan￿ costs..
Independent examinerfs fee
7.262
1.464
7,262
1,464
674
1,566
2,150
4.437
23,137
7,827
1,145
674
1,566
1,022
2,769
3.600
23,414
535
1,013
3,777
106
1,416
(1,080)
2.150
4,437
23,137
1,129
7,977
60
2,211
(2,145)
1,129
7,977
60
2.211
(2.145)
1,200
1.200
1,200
£8,726
£2,150
£40,246
£51,122
£46,744
All of the £46,744 expenditure in 2022 was charged to unrestricted funds.
4. ANALYSIS OF DIRECT
AND SUPPORT COSTS
BY ACTIVITY
Grant
funding
activities
Direct
costs
Support
costs
Total
2023
Total
2022
Church activities
£8.726
£2.150
£40.246
£51,122
£46,744
5. ANALYSIS OF GRANTS
2023
2022
Church activitias
£2,150
£2,769
Grants to institLrtions
Charton Manor Nursing Home (Hawthorne Trust Limited)
Easter Camp
Christian Science Committee on Publication
ARC-EN-CIEL Camp
Hospice In The Weald
Joint CS Reading Room
400
750
1,200
750
120
699
100
900
£2,150
£2.769
10

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
6. TRUSTEES, REMUNERATION AND EXPENSES
There were no trustees, remuneration or other benefits for the year ended 31 December 2023 nor for
the year ended 31 December 2023.
During the year ended 31 De￿mber 2023, no Trustee was reimbursed funds to cover expenses such
as ink. stsmps and stationery. (2022: None)
7. TANGIBLE FIXED ASSETS
Freehold land
and buildings
Equipment
Total
Cost
At 1 January 2023
Additions
Revaluation
1,483,304
24,914
1,508,218
At 31 December 2023
1.483.304
24,914
1,508,218
Depreciation
At 1 January 2023
Charge for the year
100,668
17,364
13,367
5,773
114,035
23,137
At 31 December 2023
118,032
19,140
137,172
Net Book Value
At 31 December 2023
£1.365.272
£5,774
£1,371.046
At 31 December 2022
£1.382,636
£11,547
£1,394.183
8. DEBTORS
2023
2022
Prepayments
1,801
584
11

CHRISTIAN SCIENCE SOCIETY. SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
9. CURRENT ASSET INVESTMENTS
Listed
Investments
Market value brought foDNard
Additions at cost
Disposals at opening market value
Increase in cash
Net unrealised revaluation gain
266,807
53.555
(48,264)
1.272
4,066
Market value carried forward
£277,436
Historical cost at 31 December 2023
£252,109
Historical cost at 31 December 2022
£254.036
Investments at market value comprise:
2023
2022
Listed investments
Cash within investment portfolio
268.208
9.228
258,851
7,956
£277.436
£266,807
Analysis of invested gainsl(losses)
2023
2022
Unrealised {losse8)Igains on revaluation
R8alised (losses)Igains on disposal
4,066
1,339
(27.886)
(1.238)
£5,405
£(29.124)
All investment gainsl(losses) relate to unrestricted funds.
10. CREDITORS {amounts falling due within one year)
2023
2022
Accruals
£4.775
£3,576
11. NET INCOMEI{EXPENDITURE)
2023
2022
Net incomel(expenditure) is stated after charging..
Independent examinerfs fees
£1,200
£1,200
12

CHRISTIAN SCIENCE SOCIEfY, SEVENOAKS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
CONTINUED
12. MOVEMENT IN FUNDS
2023
Balance bff at
1 January
2023
Income
(including
gains)
Expenditure
(including
losses)
Balance clf at
31 December
2023
Transfers
Unrestricted Funds
General Fund
Designated Fund
Restricted Funds
294,851
1,382,636
622
45,338
30.904
17,364
309,285
1,365,272
622
£1,678,109
£45.338
£48,268
£Nil
£1,675,179
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. The current restricted funds are for the Church and Reading Room.
Comparative infomiation is as follows:
2022
Balance blf at
1 January
2022
Income
(including
gains)
Expenditure
(including
losses)
Balan￿ clf at
31 December
2022
Transfers
Unrestricted Funds
General Fund
Designated Fund
Restricted Funds
324,066
1,400,000
622
31,773
60,988
17,364
294,851
1.382,636
622
£1,724,688
£31,773
£78,352
£Nil
£1.678,109
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
Tangible fixed assets
Current assets
Current liabilities
1,371.046
308.286
(4,775>
1,371,046
308,908
(4,775)
622
As at 31 December 2023
£1,674,557
£622
£1,675,179
Comparative infomiation is as follows:
2022
Unrestricted
Funds
Restricted
Funds
Total
Funds
Tangible fixed assets
Current assets
Current liabilities
1,394,183
286,880
(3,576)
1,394,183
287,502
{3,576)
622
As at 31 December 2022
£1,677,487
£622
£1,678.109
13

CHRISTIAN SCIENCE SOCIETY, SEVENOAKS
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
INCOME
Donations and legacies
Books and literature
Rental income
Investment income
5,436
81
32,000
7,821
3,917
522
22,148
5.186
TOTAL INCOME
45,338
31,773
EXPENDrruRE
Raising funds
Investment management fees
2,551
2,484
Charitable activities
Organist and Soloist fees
Literature
Journal card
Sundries
Donations
Professional fees
Depreciation
Gardening
Insurance
Light, heat and water
Bank charges
Services and repairs
Service charge (surplus)
Independent examinerfs fees
7.262
1.464
674
1.566
2,150
4,437
23.137
7,827
1,145
1,022
2,769
3.600
23,414
535
1.013
3.777
106
1,416
(1,080)
1,200
1,129
7.977
60
2,211
(2.145)
1.200
51,122
46,744
TOTAL EXPENDITURE
£53,673
£49,228
NET {EXPENDITURE)IINCOME BEFORE GAINS
(8,335)
(17.455)
Other recognised gains
(Losses)Igains on investment assets
5,405
(29.124)
NET (EXPENDITURE)IINCOME
£(2.930)
£(46.579)
This page does nol form part of the statutory financial statements.