SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
CHARITY INFORMATION
Trustees
Francoise Andre
Philip Wylie
Amina Hassan
Treasurer
Eduardo Rubio
Clerk
Francoise Andre
Charitable Trust Number
1084322
Principal Address
104 Palace Garden Terrace
London W8 4RT
Independent Examiner
Katz Cunningham Ltd
Chartered Certified Accountants
135 Notting Hill Gate
London Wll 3LB
Bankers
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent ME19 4JQ
Page 1

SECOND CHURCH OF CHRIST, SCIENTIST. LONDON
THE TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their report and accounts for the year ended 31 December 2024. The Trustees for
this church are known in the by-laws as "The Board
Con5tltutional information
Second Church of Christ, Scient15t, London is a registered charitable trust number 1084322.
It is a branch of The Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts.
The church is constituted by the by-laws.
Objectives organlsation and activitie5
The object of this church is to spread and maintain the teachings of Christian Science as found in the bible,
Science ond Health with Key to the scriptures, by Mary Baker Eddy, the Discoverer and Founder of
Christian Science, and to maintain the advancement of Christian Science in any manner which will be
charitable at law and in particular for the purposes of Second Church of Christ, Scientist. London.
Revlew of Progre55 and Achlevements
The church accounts included with this report show that taking one year with another there is a matching
of receipts and payments, and the balance at the bank at the end of the year is sufficient to meet the
foreseeable requirements.
Rlsk management
The trustees actively review the major risk which the charity faces on a regular basis and believe that
maintaining reserves at their current levels, combined with an annual review of the controls over key
financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have
also examined other operational and busine55 risks faced by the Chaf Ity and confirm thèt they have
established systems to mitigate any significant risks.
Basis of preparation ot the financial statements
These financial statements are prepared in accordance with the accounting policies set out in note I to
the accounts and comply with the charity's trust deed, 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 Standards applicable in the UK and Republic of
Ireland published on 16 July 2014.
Statement of Trustees, Respon5ibilltes
The trustees are responsible for preparing the Trustees, report and the financial statements 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 require the trustee5 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 resource5 of the charity for that period. In preparing these
financial 5tatementS, the trustees are required to:
Page 2

a) select suitable accounting policies and then apply them conslstently;
b) obsenfe the methods and priciples in the Charities Statement of Recommended Practice
cl make Judgements and estimates that are reasonable and prudent
d} state whether applicable UK Accountlng Standards have been followed, subjett to any materlal
departures dlsclosed and explained in the fjnanclal statements.; and
e) prepare the flnanclal statements on the going concern basis unless it is inappropriate to presume that
the charity will contlnue In operatlon.
The trustees are responslble for keeping proper accountlng records that dlsclose vllth reasonable
accuracy at any time the financial position of the charity and anable them to ensure that the flnancial
statements comply wlth the Charities Act 2011, Accountlng and Reporting by Charities Statement of
Recommended Practlce appllcable to Charities preparing their accounts in accordano with the Finanaal
Reporting Standard IFRS 102), the Charlty (Accounts and Reports) Regulations 2008 and the provlsions of
the trust deed. They are also responsible for safeguarding the assets of the charlty and hence for taking
reasonable steps for the preventlon and detectlon of fraud and other irregularities.
The trustees are responsible for the rna1ntenan￿ and Integrlty of the charity and flnancial information
included on the charity website. Legislation in the United Kingdom governing the preparation and
dissemination of flnanclal statements may dlffer from leglslatlon In other Jurisdittions.
Trustees known as The Board
Those who have served as members of the Board during the year and thetr perlod of servlce Is shown below.
Appointment of the Board and custodian trustees is made by electlon In accordance wlth the by-laws and
the charlty holds its AGM In July when a rotation of Trustees takes place In accordance with the by-law5.
The Board
FrancoSse Andre
Philip Wylie
Amina Hassan
Approval
The report of the Trustees was approved by the board and signed on their behalf.
Chalrman
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SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES
Of Second Church of Christ, Sclentist. London
We report on the accounts ofthe Church forthe year ended 310ecember 2024, which are set out on
page5 5 to 8.
Respeetlve Responslbilities of the Trustees and the Independent Examlner.
As the Trustees of the charity you are responsible for the preparation of the accounts; you consider that
the audit requirement of section 144 of the Charities Act 20111The Act) does not applv
and that an independent examination is needed.
It is our responsibility to:
examine the accounts lunder section 145 ofthe Attl
to follow the procedures laid down in the General Directions given by the Charity Commission
(under section 145151 Ibl of the Act.)
to state whether particular matters have come to our attention.
Ba515 of the Exarnlner's Report
Our examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes a review of the accountin8 records kept by the charity and a
compari50n of the accounts presented with these records. It a150 Includes consideration of any unusual
items or disclosure5 in the accounts, and seeking explanations from you as trustee5 concerning such
matter5. The procedures undertaken do not provide all the evidence that would be required in an audit and
consequently we do not express an audit opinion on the view given by the accounts.
Independent Examlner's report
In connection with our examination, no matter has come to our attention which gives U5 reasonable
cause to believe that in any material respect the requirements:
al to keep accounting records In accordance with Section 130 of the Act and
bl to prepare accounts which accord with the accounting records and
cl to comply with the accounting requirements of the 2011 Act,.
have not been met, to which, in our opinion. attention should be drawn in order to enable 3 proper
und
sta
ding
f the acc
nts to be reached.
Katz Cunni
Chartered Certified Accountants
135 Notting Hill Gate
London Wll 3L
Dated:
LOL
Page 4

SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31ST DECEMBER 2024
2024
2023
Incoming resources
Collections and Donations
2,640
3,032
2,640
3,032
Other Income
Investment income
50,999
60,341
344,957
29,558
Investment income-Endowment fund
Rent received
263,193
292,751
295,783
456,297
458,937
Total Income
Less: Ex
enses
Light, heat & water rate5
Insurance
Cleaning
Repairs & renewals - Building & Equipment
Equipment, Furniture & 5upplie5
Organ, piano Repairs and tuning
Salaries & honoraria
Reading room expenses and literature
COP- Pro Rata
23,230
8.151
20,629
16,047
1,330
1,496
51,459
2,958
540
147
1,311
676
6,249
2,435
65
35
39
7,829
2,917
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
5,950
Clerk and Treasurer Consumables
Telephone & Internet
Advertising & promotion
Lecture and community expenses
Gardening expenses
Bank charges
Legal and Professional fees
Board expenses
Donations
Accountancy and Book keeping fees
3,221
147,543
311,394
1,838,963
2,150,357
123,991
171,792
1,667,171
1,838,963
Surplus of Income I IExpendSturel for the year
Fund balance brought forward 1.1.24
Fund Balance Carrled forward 31.12.24
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SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2024
2024
2023
Current Assets
Other debtors
Cash at bank
Cash Reserve Fund
85
1,522,802
350,722
1,873,609
1,874.062
364,415
2,238,477
Current Llabllltles
Other Creditors and Accruals
Deferred Income
8,555
79,565
88,120
8,396
26,250
34,646
Net Current Assets
2,150,357
2,150,357
1,838,963
Represented by:
Accumulated Funds
2,150.357
1,838,963
Francoise Andre
Dated:
.q.
The financial statements were approved by the Board and signed on their behalf by:
The notes on page 7 and 8 form part of the financial statements
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SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
NOTES TO THE FINANCIAL STATEMENTS - YEAR ENDED 31 DECEMBER 2024
l. Accounting Policies
(a l Basis of preparation and assessment of going concern
The accounts Ifinancial statement51 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 accounts. The f inancial statements have been prepared in accordance with the Statement
of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 issued on 16 July 2014 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The trustees conslder that there are no material uncertainties about the Church's ability to
continue as a going concern. Sufficient reserves are held to maintain the operating activities
whilst future income from charitable operations is sought.
The trust constitutes a public benefit entity as defined by FRS 102,
The church having a gross income of more than £250,000 in the previous year, has prepared
it's accounts on the accruals concept and Statement of Recommended Practice (Charities SORPI.
{b ) Reconciliatlon with previous Generally Accepted Accountlng Pollcy
In preparing the accounts, the trustees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 3 restatement of comparative items
was considered. No restatement wa5 required, as opening balances and net income and
expenditure as reported under previous GAAP is the same as reported for comparatives in this
years financial statements and accordingly no further reconciliation is provided.
INCOMING RESOURCES
Recognltlon of Incoming resources
These are included in the Statement of Financial Activities ISOFAI when:
the charity becomes entitled to the resource5
the trustees are virtually certain they will receive the resources
the monetary value can be measured with sufficient reliability
Grants and donatlons
Grants and donations are only included in the SOFA when the charity has
unconditional entitlement to the resources.
Investment Income
This is included in the accounts when receivable.
Page 7

EXPENDITURE ANO LIABILITIES
Llablllty recognftlon
LlablSltles are recognlsed as soon as there Is a legal or constructlve obllgation committing
the charfty to pay out resources.
Pa8e 8