SECOND CHURCH OF CHRIST, saENTIST, LONDON
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
CHARITY INFORMATION
Trustees
Francoise Andre
philip Wylie
Amina Hassan
Treasurer
Eduardo Rublo
aerk
Francoise Andre
Charlloble Trust Number
1084322
Prlnclpal Address
104 Palace Garden Terrace
London W8 4RT
Independent Examiner
Katz & Co (London) LLP
Chartered Accountants
135 Nottlng Hlll Gate
London Wll 3LB
nkers
CAF Bank Ltd
25 Kln85 Hlll Avenuè
West M3lllnB
Kent ME19 4JQ
Page 1

SECOND CHURCH OF CHR￿. scieNTtsT, LONCK)N
THE TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2013
The Trustees present thèir rèport and accounts for the year ended 31 December 2023. The Trustees for
this chvich are known in the by-laws as'The Board".
Constltutlonal Informatlon
Second Church of Christ, Scientist, London is a registered charitable trust number 1084322.
It 15 a branch of The Mother Church, The First Church of Christ. Saèntlsl. in Boston. Massachusetts.
The church is constituted by the by-laws.
Oblectlves or8ani5atlon and activlties
The object of this church is to spread and maintain the teachings of Christian Science as found in the bible,
Science t7ndHeolth with Key to the Scriptures. by Mary Baker Eddy, the Discoverer and Foundèr of
Christian Science, and to maint¥in the advancement of Christian Science in any manner which will be
charitable at law and particular for the purposes of Second Church of Christ, Scientist. London.
Rwl*w of ProBress and Achie¥ementS
The church accounts included with this report show that taking one year with another there Is a matching
of receipts and payment5, and the balance at the bank at the end of the year is suffitient to meet the
foreseeable req4Trirements.
Risk management
The trustees actively revSew the majof risk which the charity faces on a regular basis and believe that
Maintaining reserves at their ¢urrent levels. cornbined with an annual review of the Lontrols over key
financlal systems, will provide sufficient resources in the event of adverse conditions. The trLtstees have
also examined other operational and business risks fa¢ed by the Charity and confirm that they have
established systems to mitl8ate any significant risks.
Basls ol preparation of the financial statements
These financial statements are prepaied in accordance with the accounting policies set out in note I to
the accounts and comply with the charity's trust deed. the Charitie5 Act 2011, and Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their
accounts in accordance with the Financial Reportin8 Standards applicable in the UK and Republic of
Ireland published on 16 july 2014.
Statement of Trustees. Responsibilites
The trustees are responsible for preparin8 the Trustees. report and the financial statements in accordance
with applicable law and Unitèd Kingdom Accounting Standards (United Kin8dom Generally Accepted
Accounting Practicel.
The law applicable to charities in England and Wales require the trusteès to prèpare finanaal statements
for each financial year which give a true and fatr vtew of the state of affairs of the charity and of the
incoming resources and application of resources of the charity for that period. In preparing these
financial statements, the trustees are reqvired to..
Page 2

al selert 5uitsble accountlng pollcies and then applythem consi5tently*
bl observe the methods and priciples in the Charltles Statement of Recommended Practi
cl make ludgements and e5tirnates that are reasonable and prudent
dl state whether appllcable UK Accounting Standards have been followed. subject to any material
departure5 disclosed and explained in the financlal ststements.: and
el prepare the financial statements on the golng conom basls unless It 15 inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping proper accounting records that drsdose with reasonable
atturacy at any time the ffinancial position of the charity and anable them to ensure that the finandal
statements comply with the Charities Act 2011, Accounting and Reporting by CharltlesStatement of
Recommended Practice applicable to Charities preparing their accounts in accordancé with thè Finandal
Reporting Standard IFRS 1021, the Charity (Acwunts and Reports) RegLtrlations 2￿8 and the pro￿$10n5 of
the trust deed. They are also responslble for safeguarding the assets of the charity •nd hence fortskin8
reasonable steps forthe prevention and detection of fraud and other irregularitles.
The trustees are responsible for the rnaintenan￿ and inte8rlty of the Charity and flnanclal Information
induded on the charity website. Legislation in the United Klngdom governlng the preparatlon and
dissemination of financial statefflents may differ from leglslatlon in other lurSsdl¢tlons.
Trustees known as The Board
Those have served as members of the Board during the year and thèir period of service is shown below.
Appointment of the Board and custodian trustees made by election in accordance with the by.laws and
the charity holds its AGM in Juty when a rotatlon of Trusteestakes pla￿ in accordance with the by-laws.
The Board
Francoise Andre
Phlllp Wylle
Amlna Hassan
Approval
The report of theTrustees was approved by the board and signed on their behalf.
Chqtmi•n
PaBe 3

SECOND CHURCH OF CHRIST. SCIENTIST, LONDON
INDEPENDENT ÉXAMINERS REPORT TO THE TRUSTEES
Of Second Church of Chrlst, Sclentlst, London
We report on the accounts of the Church for the year ended 31 December 2023. which are set out on
page5 5 to 8.
Respectlvo Re5ponsibilitles of the Trustees and the Independent Examlnar.
As the Trustees of the charity you are responsible for the preparation of the accounts,. you conslder that
the audSt requirement of section 144 of the Charities Act 2011 (The Act) doe5 not apply
and that an Independent examination is needed.
examine the accounts lunder sectlon 145 of the Act)
to follow the procedures lald down in the General Dlrectlon5 glven by the Charity Commi5s5on
lunder sectlon 145151 Ibl of the Act.>
to State whether part5cular matters have come to our attentlon.
8a515 of the Examiner's Report
Our examlnatlon was carrlèd out In accordance with the General Dlrectlons glven by the Charlty
Cornmlssloners. An examlnatSon Includes a revlew of the aEcountlng records kept by the charity and a
comparlson of the accounts presented wlth these records. It also includes conslderètlon of any unusual
iterns or disc105ures In the accounts, and seekln8 eKplanatlons from yoy as trustees concerning such
rnatters, The procedures undertaken do not provlde all the evidence that would be requlred In an audlt and
consequently we do not express an audSt oplnlon on the vlew 8lven by the accounts.
Independent Examlner's report
In connectlon wlth our examlnailon. no matter has come to our attentlon whSch glves us reasonable
cause to believe that In any rnaterlal respect the requlrement5',
al tg keep accounting records in accordance wlth 5ectlon 130 of the Act and
bl to prepare accounts whlch accord wlth the accounting records and
cl to comply wlth the accountln8 requlrernents of the 2011 Act..
have not been met. to which, in our opinion, attentlon should be drawn in order to enable a proper
understandin8 of the acco nts to be reaehed.
Katz & Co ILondonl LLP
Chartered Accountants
135 Notting Hlll Gate
London Wll 3
Dated..
LOL+
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SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
STATEMENT OF FINANCIAL AcnvmES FOR THE YEAR TO 31ST DECEMBER 2023
2023
2022
Incoming resoufces
Collections and Donations
3.032
2.367
3,032
2.367
other Income
InvestmeTIt income
29,558
263,193
7,500
276,160
283,660
286,027
Rent received
292,751
295,783
Total In¢ome
Less.. EM
enses
Light, heat & water rates
Insurance
21.680
7,198
18,338
13.054
503
240
40,678
2,004
490
1.529
1.345
1.307
3.968
2,406
80
17,086
6.270
16.804
7,907
830
1,170
38,266
7,040
476
Cleaning
Repairs & renewals- 8uilding & Equipment
Equipment, Furniture & supplies
Organ Repairs and tuning
Salaries & honorari
Reading room expenses and literature
COP- Pro Rata
Clerk and Treasurer Consumables
Telephone & Internet
Advertising & promot40n
Lecture and community expenses
Gardening expense5
Bank charges
Legal and Professional fees
Accountancy and Book keeping fee5
601
1,175
816
617
1,688
ioi
5.950
3.221
1,035
2,475
123.991
171.792
1.667.171
1,838,963
1()4,357
181,670
1,485,501
1.667,171
Surplus of In¢ome I (Expenthturel for the year
Fund balance brou8ht forward 1.1.23
Fund Balan¢* Carried forward 31.12.23
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SECOND CHURCH OF CHRIST. SCIENTisf. LONDON
STATEMENT OF ASSETS AND LIABIUTIES AS AT 31 DECEMBER 2023
202a
2022
rrent Assets
other debtors
Cash at bank
Cash Reserve Fund
85
1.522.802
350.722
1,873,609
1,394.158
348,240
1,742,398
Current Liabilities
Other Creditors and Accruals
Deferred Income
8.3%
26.250
34.646
6,015
69,212
75,227
Net Current A55ets
1.838.963
1.838,963
1.667.171
Represented by:
Accumulated Fund5
1.838.963
1,667,171
FFancoise Andre
Dated..
.oe.&*
The rtnancial statements were approved by the Board and si8Tred on their behalf by: coi SE
The note5 on page 7 and 8 form part of the financial statements
Page 6

SECOND CHURCH OF CHRIST. saENTIST. LONDON
NOTES TO THE FINANCIAL STATEMEKfs- YEAR ENDED 31 DECEMBER 2023
l. Accounting Policie5
la l Basis of preparation and assessmènt of going wncem
The accounts IfinantFal statements) have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant notelsl to
these account5. The frnancial statements have been prepared in accordance with the Statement
of Recommended Practice.. Accounting and Reporting by Charities preparing their accourits in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IF[￿ 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland IFRS 1021 and the Charitiès Act 2011.
The trustee5 consider that there are no material Un￿rtaIntieS about the Church's ability to
continue as a going concern. Sufficient reserves are held to maintain the operating artivities
whilst future income from charitable operations is sought.
The trust constitutes a public benefit entity as defined by FRS 102.
The church having a gr055 income of more than £250,IXX) in the prevrou5 year, has prepared
it's accounts on the accrua15 concept and Statement of Recommended Practice Icharities SORPI.
Ib l Reconciliation with previous Generally Accepted Accounting Polici
In preparing the accounts, the trustees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative item5
was considered. No restatement was required. as opening balances and net income and
expenditure as reported under previous GAAP 15 the same as reported for comparatives in this
years financial statements and accordkngly no further reconciliation is provided.
INCOMING RESOURCES
Recognition of incoming resourtes
These are Included in the Statement of Financial Artivities ISOFAI when:
the charity becorrkes entitled to the resoufces
the trustees are virtually certain they will receNe the resources
the monetary value can be measured with sufficient reliability
Grants and donat40ns
Grants and donations are only included in the SOFA when the charity has
uncondÉtional entitlement to the resource5.
Investment income
This is included in the accounts when receivable.
Pa8e 7

EXPENDITURE AND LIA8IUTIES
Liability recognition
Liabilities are recognised as soon as there 5$ a legal or constnjctlve oblt8atlon eommlttlng
the charlty to pay out resources.
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