SECOND CHURCH OF CHRIST, saENTIST, LONDON
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

SECOND CHURCH OF CHRIST, SCIENTisf, LONDON
CHARITY INFORMATION
Trustees
Francoise Andre
Philip Wylie
Amina Hassan
Treasurer
Eduardts Rubio
Clerk
Lara Fenocch
Charltable Trust Numljer
1084322
Princlpal Addre55
104 Palace Garden Terrace
London W8 4RT
Independent Ex?mlneT
Kati Cunningham Ltd
Chartered Certilled Accountants
135 Nottin8 Hill Gate
London Wll 3LB
Bankers
CAF Bank Ltd
25 Kln8s Hill Avenue
West Malllng
Kent ME19 41a
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SECOND CHURCH OF CHRIST, SCIENTIST. LONDON
THE TRUSTEES REPORT FOR THÉ YEAR ENDED 31 DECEM&ER 2025
The Trustees present their report and accounts for the year ended 31 December 2025. The Trustees for
this thurch 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 is a branch of The Mother Church, The First Church of Christ. Scientist. in Boston, Mas5achusetts.
The church is constituted by the by-laws.
Objertives orKanisation and artivities
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 purpose5 of Second Church of Christ, Scientist, London.
Revlew of Progress and Achlevements
The church accounts included with this report show that takinE one year with another there is a matching
of receipts and payments. and the balance at the bank at the end of the year 15 sufficient to meet the
foreseeable requirernents.
Risk management
The trustees actively review the rnajor risk which thè 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 resouices in the event of adverse conditions. The trustees have
a150 exarn￿ned other operational and business risks faced by the Charity and confirm that they have
established systems to mitigate any significant risks.
Basls of preparation of the financial statements
These financi31 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 Att 2011, and Accounting and
Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their
account5 in accordance with the Financial Reporting Standards applicable in the UK and Republic of
Ireland publlshed on 16 July 2014.
Statement of Trustees, Respon51billtes
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).
Th2 law applicable to charities in England and Wales require 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 resource5 and application of resources of the charity for that peritsd. In preparing these
financièl statements. the trustees are required to..
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al select suitable accounting policies and then applythem conslstentty,.
bl observe the methods and prlclples In the Charlties Statement of Recommended Prattice
¢1 makejudgements and e5tlmate5 that are reasonable and prudent
dl state whether applicable UK AttountlnB Standards have been followed, subject to any materlal
departures disclosed and explalned In the financial statements.; and
el prepare the financlal statements on the golng concern basls unle5$ it is Inapprowiate to presume th*
the charfty wlll continue in operation.
The trustees are responsible for keeping proper accounting records that disclose with reasonable
accuracy at anytlme the flnanclal Plisltlon of the charlty and anable thern to ensure that the flnanclal
statements comply with the Charities Act 2011, Accounting and Reporting by Charities Statement of
Recornmended Practice appllcable to Charltles preparlnB thelr accounts In accordance wlth the Flnanclal
Reportlng Stsndard IFRS 1021. the Charity IAccounts and Reports) Regulatlons 2008 and the provislons of
the trust deed. They are also responsible for safeguardln8 the assets of the tharlty and hence fortakin8
reasonable steps for the preventlon and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and Integrity of the charity and financlal inforniation
Included on the charity webslte. LeBlslatlon In the Unlted Klngdom governing the weparatlon and
dlsseminatlon of flnandal statements may dlffer from le8i51ation in otherjurisdlrtions.
Trustees known as The Board
Those vtho have served as members of the Board durlngthe ye3r and thelr perfjod of servlce Is shown below.
Appointment of the Board and custodlan trustees Is made by election in accordance wlth the by-laws and
the charlty holds its AGM In July when a rotation of Trustees tskes place In accordance wlth the by-laws.
The Board
Francoise Andre
Philip Woie
Amina Hassan
Approval
The report of the Trustees was approved by the board and signed on their behalf.
aG. oE.2U
Chalmlan
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SECOND CHURCH OF CHRIST, SCIENTisf, LONDON
INDEPENDENT EXAMINER'S 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 2025, which are set out on
pages 5 to 8.
Respertlve Aesponslbllltles of the Trustees and the Independent Emèmlner.
As the Trusteès of the charity you are rÈ5ponsible for the preparatlon of the accounts.. you consider that
the audit requirement ol section 144 of the Charities Act 2011 lThe Act) does not apply
and that an independent examination is needed.
It is our responsibility lo..
examine the accounts lunder sectior¢ 145 of the Act)
to follow the procedurts lald down In the General DlrÈctlons gtven by the Charlty Commlssion
lunder section 145151 Ibl of the Act.)
to state whether partlcular matters have come to our attention.
Basls of the ExamSner's Report
Our exarnination was carried out In accordance with the General Dirertions glven by the Charlty
Commlsslonefs. An examination includes a rev¢ew of the accovntin8 record5 kept by the chaflty and
comparison of the accounts presented with these records. It also includes ¢onsidÈratSon of any unusual
Items or disclosures Sn the accounts, and seekin8 explanations from you as trustees concerning such
matters. The procedures undertaken do not prowde all the evidence that would be required lrt an audlt and
consequently we do not express an audlt oplnlon on the vlew given by the accounts.
Independent Examlner's report
In connection with our examination, no matter has come to our attention which gives us reasonable
cause to believe thot in any materi31 respert the requirements..
al to keep accounting records in accordance with Section 130 of the Act and
bl to prepare atcounts whith accord with the accounting records and
cl to comply with the accoLbnting requirernents of the 2011 Act,.
have not been met. to which. in our oplnlon. attentlon should be drawn in order to enable a proper
understanding of the accounts to be reached.
Katz Cunnin8h?m Ltd
Chartered Certified Accountants
135 Notting Hill Gate
London Wll 3LB
Dated..
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SECOND CHURCH OF CHRIST. SCIENTIST, LONDON
STATEMENT OF FINANCIAL ACTivinES FOR THE YEAR TO 31ST DECEMBER 2025
2025
2024
Incomin8 resources
Collectlons and Donations
8,389
2,640
8,389
2,640
othei Income
1nvestment income
Investment Income -Endowment and P&8 fund
Rent received
44,137
5,207
326,713
50,999
60,341
344,957
456,297
458,937
376,057
384,446
Total Income
Less: Ex
Light. heat & water rates
Insurance
Cleanln8
Repairs & renewals. Buildin8 & Equipment
Equipment, Furniture & supplSes
Organ, piano Repairs tunlng
Salarles & honoraria
Readlng room expenses and Ilterature
COP. Pro Rata
Clerk and Treasurer Consumables
Telephone & Internet
Advertlslng & promotlon
Lecture and communlty expenses
Gardening expenses
8ank charges
Legal and Prolesslonal fees
Board expenses
Donations
Accountancy and Book keeping fees
enses
18,718
5,933
21,476
30,592
6,269
802
46,966
4,283
540
344
I,oii
498
697
5,262
80
47
23,230
8,151
20,629
16,047
1,330
1,496
51,459
2,958
S40
147
1,311
676
6,249
2,435
65
35
39
8,000
2,914
7,829
2,917
154,432
230,014
2,150,357
2,380,371
147,543
311,394
1,838,963
2,150,357
surplus of In¢ome I IEKpendSturel for the year
Fund balance brought lorwar¢J 1.1.25
Fund Balance Carrled fO￿vard 31.12.25
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SECOND CHURCH OF CHRIST, SCIENTIST, LONDON
STATEMENT OF A55ETS AND LIABILITIES AS AT 31 DECEM8Eft 2025
2025
2024
Current Assets
other debtors
Cash at bank
Cash Resetve Fund
1,535
21,623
2,443.767
2.466,925
364.415
1,874,062
2,238,477
Current Ilabllltlfrs
Other Creditor5 and Accrui15
Deferred Income
6,989
79,565
86,554
,555
79.565
88,120
Net Curient A$5ets
2,380.371
2,380,371
2,150,357
Represented bv..
Accumulated Funds
2,380,371
2,150,357
IFrancolse Andre
The financlal statements were approved by the Board and slgned on their behalf by..
The notes on page 7 and 8 form part ol the financial statements
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SECOND CHURCH OF CHRIST. SCIETrifisT. LONDON
NOTES TO THE FINANCIAL STATEMENTS- YEAR ENDED 31 DECEMBER 202S
l. Accountlng Policles
{a l Basss of preparatlon and assessment of golng concem
The accounts (financial statements) have been prepared under the historical cost convention with
items recognised at cost or transartion value unless otherwise stated in the relevant notelsl to
these accounts. The financial staiements have been prepared in accordance with the Statement
of Recommended Prartice: 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 consider that there are no material uncertainties about the Church's ability to
continue a5 a going concern. Suff icient reserves are held to maintain the operalin8 activities
whilst future Sncome from charitable operations is sou8ht.
The trust constitutes a publlc benefit entSty as defined by FRS 102.
The church having a gross income of more than £250,0(Kl in the previous year, has prepared
It'5 accounts on the accruals concept and Statement of Recommended Practice ICharltie5 SORPI.
Ib l ReconclllatSon wlth prevlous Generally Accepted Accountln8 Policy
In preparing the accounts, the trustees have considered whether in applyin8 the accounting
policles requlred by FRS 102 and the Charities SORP FRS 102 a restatement of comparatlve Items
wa5 considered. No restatement was required. as opening balances and net income and
expenditure as reported under previous GAAP is the same as reported for comparatives in this
years flnan¢lal statements and accordingly no further reconciliation Is provlded.
INCOMING RESOURCES
Reco8nltlon of Incomln8 resources
These are included In the Statement of Flnancial Activities1SoFAI when-
the charity becomes entitled io the resources
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 resoufces.
Investment income
This 15 included in the accounts when receivable.
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EXpEND￿uRE AND LIA81LmES
Llablllty recognltlon
Liabllltles are recoBnlsed as soon as there Is a legal or constrLtctlve obll8atlon commlttlng
the charfty to pay out resOU￿e$.
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