**Charity number 1108429**
**Report of the Trustees and the Unaudited Financial Statements for the Year Ended 31 December 2020**
## **for**
## **Christian Science Committee for “Focus”**
Events for young people interested in **Christian Science**
Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## Report of the Trustees for the Christian Science Committee for “Focus”
## for the Year Ended 31 December 2020
_The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2015)._
## 1 OBJECTIVES AND ACTIVITIES
## 1.1 Objectives and aims
The constitution and rules state that the Christian Science Committee for "Focus" was established to: 'promote the understanding and application of the Christian Science religion by the holding of meetings for young people and the provision of other activities which foster among young people an awareness and an appreciation of the values and teachings of Christian Science and which encourage the practical application thereof.'
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
## 1.2 Significant Activities
During 2020 there were two main activities:
- JUNIOR FOCUS: Fun on-line zoom meetings were shared along with Crystal Lakes own online activities. Junior Focus also held a fancy dress event at the end of October half term.
- MINI-FOCUS: Participants engaged in a 40 min lecture and subsequent discussion groups held on-line over a weekend in October 2020. The Mini-Focus Sunday service was streamed from High Wycombe, and many remained on-line for “chats” afterwards. Talks and discussion groups worked very well on Zoom and this technology could be useful for future occasions
These meetings and activities were designed to encourage stronger spiritual understanding and moral clarity in the participants. This supports their ability to contribute constructively to wider society as thoughtful and engaged citizens. (There were no ‘in person’ activities in 2020 because of restrictions arising from the Pandemic.)
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## 1.3 Public benefit
To advance the teachings of Christian Science as found in the Bible and in “Science and Health with Key to the Scriptures” by Mary Baker Eddy, the discoverer and founder of Christian Science.
## 2 FINANCIAL REVIEW
## 2.1 Financial position
The events held during the year were substantially financed by donations. The consolidated reserves carried forward at 31st December 2020 are £587,899. It is the policy of Focus that unrestricted funds are designated for specific use by each of the three committees managing the individual events run by the charity (Focus, Mini-Focus and Junior Focus.) The constitution and rules permit the trustees to spend the income and surplus funds of the charity in the furtherance of the objectives of the charity.
The trustees have assessed the major operational risks to which the charity is exposed and are satisfied systems are in place to mitigate exposure to these risks and, in particular, with reference to children under 16 years of age.
The trustees have taken action in 2020 to spread the charity’s cash reserves across different banks to ensure compliance with and protection of the FSCS.
## 3 FUTURE PLANS
Mini-Focus held a weekend of “in-person” fellowship at Aldwick in August 2021 and are planning a similar event to be held at High Wycombe in late October 2021.
Junior Focus was unable to organize the customary two-week attendance at Crystal Lakes in the Summer of 2020 because of ongoing travel restrictions caused by the Pandemic but is planning to have a weekend of activities and “in-person” re-connection for Junior Focus participants in late October 2021 at Leckhampton.
The Mini-Focus Committee in conjunction with The First Church of Christ, Scientist in Boston, Massachusetts is organizing a Church Summit Meeting planned for the weekend of Friday 28[th] to Sunday 30[th] October 2022 to be held at the BCEC in Birmingham. This will include lectures, workshops, and discussion groups relevant to the study, understanding and practice of Christian Science. The Summit will be open to all ages, and nursery facilities will be provided to support families with very young children who wish to attend.
The next “main” Focus event is scheduled for 23[rd] July to 2[nd] August 2023 and will be held at the Duchy Campus of Cornwall College in Stoke Climsland. This will be a 12-day residential camp for those interested in Christian Science aged 15 to 30 years. Activities will include lectures on Christian Science followed up by discussion groups and workshops. There will also be a wide range of recreational activities designed to broaden the experience of participants, develop their creativity and spirituality, and give them opportunities to put their study of Christian Science into practice
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## 4 STRUCTURE, GOVERNANCE AND MANAGEMENT
## 4.1 Governing document
The Christian Science Committee for "Focus" is governed by the Constitution and Rules dated April 2004, as updated 15 April 2016. The constitution sets out the objects of the committee and the way in which it operates. The trustees act collectively to implement the events that are arranged, and the day-to-day management is handled by the chair, secretary, treasurer, and designated trustees.
## 4.2 Recruitment and appointment of new trustees
The existing trustees consider nominations of individuals, who are practising Christian Scientists known at least to several trustees. The nomination is discussed in committee and then a vote taken which is required to be unanimous.
Existing trustees elect replacement trustees as necessary, and a review of appointments is required every four years. Officers of the Charity arrange the induction of new trustees as they take up their appointments. New trustees are provided with the Constitution and Rules, the latest accounts and advised of their legal obligations.
## 4.3 Trustees’ Appointments
- Karen Gould was appointed as a Trustee with effect from 9 November 2020.
- Margaret Perry-Scott was appointed as a Trustee with effect from 9 November 2020.
## 5 REFERENCE AND ADMINISTRATIVE DETAILS
- Registered Charity number: 1108429
- Principal address:
Mulberry Place 29 Aldwick Avenue Aldwick West Sussex PO21 3AQ
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Independent Examiner’s Report on the Accounts**
Report to the trustees of Christian Science Committee for “Focus” on the accounts for the year ended 31 December 2020 set out on pages 7 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Independent Examiner’s Statement**
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
|Signed:
Name:
Relevant
professional
qualification(s) or
body (if any):
Address:|Date:||
|---|---|---|
||||
||Andrew Gadoros||
||||
||FCA||
||||
||ABG Accountancy||
||The Quadrant Centre||
||Limes Road, Weybridge||
||Surrey, KT13 8DH||
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Statement of Financial Activities**
|**Note**
**Income and endowments**
Donations and legacies
3
Charitable activities
4
_Investment income:_
Interest received
**Total income**
**Expenditure**
Charitable activities
Other
**Total Expenditure**
**Net movement in**
**funds for the year**
**Funds b/fwd**
**Funds c/fwd**|**Unrest-**
**ricted**
**Funds**
**2020**
40,430
200
40,630
786
**41,416**
5,789
2,961
**8,750**
32,666
555,233
**587,899**|**Total**
**Funds**
**2020**
40,430
200
40,630
786
**41,416**
5,789
2,961
**8,750**
32,666
555,233
**587,899**|**Unrest-**
**ricted**
**Funds**
**2019**
_19,061_
_5,293_
_24,354_
_193_
**_24,547_**
_55,019_
_2,324_
**_57,343_**
_(32,796)_
_588,029_
**_555,233_**|**Total**
**Funds**
**2019**
_19,061_
_5,293_
_24,354_
_193_
**_24,547_**
_55,019_
_2,324_
**_57,343_**
_(32,796)_
_588,029_
**_555,233_**|
|---|---|---|---|---|
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Balance Sheet as at 31 December 2020**
|**Notes**
**Current assets**
Debtors
7
Cash and bank balances
**Total current assets**
**Current liabilities**
Amounts falling due within one
year
8
**Net current assets**
**Total assets less current**
**liabilities**
**Long term liabilities**
**Total funds carried forward**|**2020**
**2020**
**£**
**£**
24,872
565,251
590,123
(2,224)
587,899
587,899
-
**587,899**|**_2019_**
**_2019_**
**_£_**
**_£_**
24,746
532,047
556,793
(1,560)
555,233
555,233
-
**_555,233_**|**_2019_**
**_2019_**
**_£_**
**_£_**
24,746
532,047
556,793
(1,560)
555,233
555,233
-
**_555,233_**|
|---|---|---|---|
|||||
||||555,233
-|
||||**_555,233_**|
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
**Represented by: The funds of the charity** 9
|Unrestricted funds:
Focus
Mini Focus
UK Summit
Junior Focus
**Total charity funds**|271,314
129,233
57,476
129,876
**587,899**|272,121
129,581
23,746
129,785
**_555,233_**|
|---|---|---|
The financial statements were approved by the Board of Trustees on ………………………………….. and were signed on its behalf by:
……………………………………………………………….
Rear Admiral H W Rickard CBE – Trustee
……………………………………………………………….
Mr C T Howard Trustee
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Notes on the accounts**
## **1 Accounting Policies**
The principal accounting policies adopted in the preparation of the financial statements are as follows:
## **Basis of preparation**
The financial statements have been prepared in accordance with 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 (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Christian Science Committee for “Focus” meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
## **Preparation of the accounts on a going concern basis**
It is assumed that the charity as a going concern, it has sufficient available resources (financial, volunteers and support) to continue the operations that it carries out at present and those that are planned for the foreseeable future.
## **Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received, and the amount can be measured reliably.
Income from government and other grants, whether `‘` capital `’` grants or `‘` revenue `’` grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
## **Donated services and facilities**
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the staff and trustees is not recognised.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Fund accounting**
Unrestricted funds are available for use in accordance with the charitable objectives at the discretion of the trustees unless the funds have been designated for other purposes.
Unrestricted funds are designated between the three events run by the charity, and one run with the co-operation and support of our worldwide church organisation. All have separately managed bank accounts.
Restricted funds can only be used for particular restricted purposes within the objectives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **Expenditure and irrecoverable VAT**
Liabilities are recognised as expenditure once there is a legal or constructive obligation to 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.
The charity is not registered for VAT and irrecoverable VAT on expenditure is charged as a cost against the activity for which that expenditure was incurred.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## **Cash at bank and in hand**
Cash at bank and cash in hand includes all bank and Building Society accounts and cash on hand.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value.
## **2 Legal status of the charity**
The charity is an independent charity, registered at the Charity Commission under Charity Number 1108429.
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
**----- Start of picture text -----**
3 Donations and legacies
2020 2019
Donations 40,430 19,061
4 Income from charitable activities
2020 2019
Fees 200 5,290
Other - -
200 5,293
5 Support costs
2020 2019
Governance costs 960 1,260
**----- End of picture text -----**
## **6 Trustees’ remuneration and benefits**
There were no trustees’ remuneration or other benefits for the year ended 31 December 2020 or for the year ended 31 December 2019.
## **Trustees’ expenses**
There were no trustees’ expenses paid for the year ended 31 December 2020 nor for the year ended 31 December 2019.
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **7 Debtors**
|Other debtors and prepayments|**2020**
**£**
24,872
24,872|**_2019_**
**_£_**
_24,746_|
|---|---|---|
|||_24,746_|
Prepayments at 31 December 2020 consist largely of deposits paid in advance in respect of the UK Summit originally scheduled to be held in 2020. Due to the effects of Covid-19, this summit has been postponed until 2022 and the deposits have been rolled over.
## **8 Creditors due within one year**
|Other creditors and accruals|**2020**
**£**
2,224
2,224|**_2019_**
**_£_**
_1,560_|
|---|---|---|
|||_1,560_|
## **9 Movement in funds**
|**Unrestricted funds**
Focus
Mini Focus
UK Summit
Junior Focus
**Total funds**|**At 1.1.20**
272,121
129,581
23,746
129,785
555,233|**Net**
**movement**
**in funds**
(307)
(348)
33,730
91
32,666|**Transfers**
**between**
**funds**
-
-
-
-
-|**At**
**31.12.20**
271,314
129,233
57,476
129,876|
|---|---|---|---|---|
|||||587,899|
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
Focus
Mini Focus
UK Summit
Junior Focus
**Total funds**|**Incoming**
**resources**
2,246
480
36,031
2,659
41,416|**Resources**
**expended**
(3,053)
(828)
(2,301)
(2,568)
(8,750)|**Movement**
**in funds**
(807)
(348)
33,730
91
32,666|
|---|---|---|---|
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
|**_Unrestricted funds_**
_Focus_
_Mini Focus_
_UK Summit_
_Junior Focus_
**_Total funds_**|**_At 1.1.19_**
_268,655_
_155,666_
_-_
_163,708_
_588,029_|**_Net_**
**_movement_**
**_in funds_**
_3,466_
_(2,339)_
_-_
_(33,923)_
_(32,796)_|**_Transfers_**
**_between_**
**_funds_**
_-_
_(23,746)_
_23,746_
_-_
_-_|**_At_**
**_31.12.19_**
_272,121_
_129,581_
_23,746_
_129,785_
_555,233_|
|---|---|---|---|---|
|**_Year ended 31.12.19_**
**_Unrestricted funds_**
_Focus_
_Mini Focus_
_UK Summit_
_Junior Focus_
**_Total funds_**|**_Incoming_**
**_resources_**
_9,075_
_8,362_
_-_
_7,110_
_24,547_|**_Resources_**
**_expended_**
_(5,609)_
_(10,701)_
_-_
_(41,033)_
_(57,343)_|**_Movement_**
**_in funds_**
_3,466_
_(2,339)_
_-_
_(33,923)_
_(32,796)_|
|---|---|---|---|
## **Combined, current year and prior year movement is as follows**
|**Unrestricted funds**
Focus
Mini Focus
UK Summit
Junior Focus
**Total funds**
**Unrestricted funds**
Focus
Mini Focus
UK Summit
Junior Focus
**Total funds**|**At 1.1.19**
**Net**
**movement**
**in funds**
**Transfers**
**between**
**funds**
**At**
**31.12.20**
268,655
2,659
-
271,314
155,666
(2,687)
(23,746)
129,233
-
33,730
23,746
57,476
163,708
(33,832)
-
129,876
588,029
(130)
-
587,899
**Incoming**
**resources**
**Resources**
**expended**
**Movement**
**in funds**
11,321
(8,662)
2,659
8,842
(11,529)
(2,687)
36,031
(2,301)
33,730
9,769
(43,601)
(33,832)
65,963
(66,093)
(130)|
|---|---|
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **10 Related party disclosures**
During the year the charity paid Mrs Margaret Perry Scott, a trustee, £460 for the provision of website design services.
There were no related party transactions for the year ended 31 December 2019.
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Accounts for the Year ending 31[st] December 2020
Christian Science Committee for “Focus”
## **Detailed Statement of Financial Activities for the Year Ended 31 December 2020**
|**Donations and legacies**
Donations
**Investment income**
Interest receivable
**Charitable activities**
Fees
Other
**Total incoming resources**
**Expenditure**
**Charitable activities**
Accommodation
Activity costs
Advertising
Travel
Speakers’ travel and expenses
Practitioners and nurses
Donations
Insurance
**Other**
Printing, postage and stationery
Staff training
Other admin costs
Bank charges
**Support costs**
Governance costs
Accountancy
**Total resources expended**
**Net income**|**31.12.20**
40,430
786
200
-
200
**41,416**
-
2,049
-
164
-
1,450
-
494
4,157
2,098
-
1,073
462
3,633
960
**8,750**
**32,666**|**31.12.19**
19,061
193
5,293
-|
|---|---|---|
|||5,293|
|||**24,547**
31,004
1,467
442
15,762
60
3,820
250
954|
|||53,759|
|||574
576
1,147
27|
|||2,324|
|||1,260|
|||**57,343**|
|||**(32,796)**|
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