Charity number 1108429 Report of the Trustees and the Unaudited Financial Statements for the Year Ended 31 December 2022 for Christian Science Committee for"Focus" focus Events for young people interested in Christian Science SUMMIT focus,- focus- focus
Christian Science Committee for "Focus. Accounts for the Year ending 31 December 2022 Report of the Trustees for the Christian Science Committee for"Focus" for the Year Ended 31 December 2022 The trustees present their report with the finanal statements of the charity for the year ended 31 December 2022. The tnistees have adopted the provisions of AGcounting and Reporting by Gharities." Statement of Recommended Pract applicable to charitS preparing thair aocounts in acconyance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015). I OBJECTIVES AND AcfiviTIES 1.1 Objectives and aims The constitution and ruies state that the Christian Science Committee for "Focus" was established to.. 'promote the understanding and application of the Christian scien religion by the holding of meetings for young people and the provision of other acttvities which foster among young people an awareness and an appreciation of the values and t8a¢hings of Christian ScienrR and which encourage the practical application thereof., The trustees have paid due regard to guidan issued by the Charity Commission in deciding what aclivities the ¢hartty should undertake. 1.2 Significant Activities 1.2.1 UK Surnmit 20?? In 2022, the Mini Focus CL)mmittee organised a three-day'UK Summit, at the end of October 2022, in Birmingham, UK, for participants of all ages. The event was held in association with The Mother Church, The First Church of Christ, Scientist, in Boston USA. The theme of the weekend was °You are the light of the vrEd." This event was designed to reignite, and encourage engagement wth, personal practi of Christian Science. church {in its widest meaning), and engagement in active prayer to brin9 about healing resutts for the vrfd. The weekend was divided into these three areas, and included separate simultaneous programs for thIldn. young people and adults, and also for individuals joining online. Lectures and workshops lead by individuals from the Christian Science Board of Lectureship and employees of The First Church of Christ, Scientist, in Boston, gave structure to the weekend and provided fresh inspiration on all areas of Christian Science practice. Workshops gave attendees the opportunity to share exFeriences and present questions about study, healing prac*ice and church in a mutually supportive environment. The Summit was welS-attended by individuals from many countries, including the UK, Page-2
Christian Science Committee for 'Focu Accountsforthe Year ending 31 Dember 2022 Ireland, France, Switzerland, Gemany, and the US. Fruitage and feedback from the event spoke of attendees feeling a renewed connection with church and fèllow Christian Scientists, and how they would tske new ideas and inspiration from the weekend back to their branch dlurches for further discussion. Many of the sessions ¥Yere reGorded and after%¥ards made available to attendees. The commtttee heard reports of %vatGh parties, of these recordings Whe a number of branch churches met together to view the recordings. This event was valuable in that there had not b8en a Summit of this kind in the UK for several year5. Many people ended weekend expressing enthusiasm for the next one. 1,2.2 Junior Focus In 2022, Junior Focus financially supported travel and camp fees for a family dedicated to Christian Suence to attend Crystal Lake Camps 'August Family Camp, in Pennsylvania, USA. The eldest thild was nearing the age for the principal Junior Focus activty chaperoned trip to CLC summer youth session - and the parents wshed to experience family camp as well. Attending as a family gave the parents the opportunity to benefit from the wider sense of global church family, and to be in a setting that acttvely encouraged living, applying and growng in understanding of Christian Scien. 1.2.3 M3In Focus No Main Focus event was held during 2022. Tr event originally planned for 2021 and Postponed due to the Covid pandemiG is scheduled to be held in July 2023. 1.3 Public benefit To advance the teachings of Christian Science as found in the Bible and in "Science and HeaEth with Key to the Scriptures. by Mary Baker Eddy, the discoverer and founder of Christian Science. 2 FINANCIAL REVIEIN 2.1 Financial position The events held during the year were substantially financed by donations from churches and individuals and grant aid from bodies established to support and promote the Christian scien movement. The consolidated reserves carried forward at 31 st December 2022 are £575.988. It is the policy of Focus that unrestncted funds are deswJnated for specific use by each of the three committees managing the individual events run by the charity IFo¢us, Mini-Focus and Junior Focus.) The constrtution and rules permit trustees to Spend the income and surplus funds of the tharity in the furtherance of the objectives of the charty. The twstees have assessed the major operational risks to which the charity is extM)sed and are satisfied systems are in pla to mitigate exwsure to these risks and, wtth ference to children under 18 years of age. The trustees have maintained the spread of the charitls cash resee$ across drfferent UK banks to ensure compliance with. and protection under. the UK Govemment's Financial Servic8s Compensation Scheme {FSCS}. Page-3
Christian scien Committee for "Focu Accounts forthe Year ending 315t December 2022 3 FUTURE PLANS No Mini-Focus events are planned for 2023, as in 2023 a Main Focus 7-day event will be held in July at Bicton College, near Budleigh Salterton, East Devon. The Junior Focus sUCOMmIttee is activdy considering vthether to supp)rt the usual chaperoned visit to Crystal Lakes Camps (CLC) in 2023, in addition to the Gharity organizing Main Focus 2023. Pr8viously, the CLC trip was not held in a Main Focus year in order to encourage atterKlance at the Main Focus event. However. given the discontinuity engendered by the covid pandemic for ts Junior Focus agrOUp. the committee feel it may be worthwhile running both everrts in 2023. 4 STRUCTURE, GOVERNANCE AND MANAGEMENT 4.1 Governing dorumpnt The Christian Science Committee for "Focus" is govemed by the ConstitLrtion and Rules dated April 2004, as updated 15 April 2016. The constitution sets out the obj.ects of the commtttee and the way in which it operates. The trustees act collectrvely to implement the events that are arranged. and the daY-tdaY management is handled by the chair, secretary, treasurer, and designated trustees. 4.2 Recruitment and appointment of new trustees The existing trustees ¢msider nominations of indtviduals who are practising Christian Scientists known 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 nSSary, and a review of appointments is required every four years. Officer5 of the Charity arrange the indudion of new trust88S as they take up their appointments. New trustees are provided wtlh the ConstrtLrtion and Rules, the latest accounts and advised of their legal obligations. Following the UK Summit, the trustees were saddened to leam of the passing of the Focus Chair of Trustees, Rear Admiral Hugh Rithard in November 2022. The remaining truslee8 owe much gratitude for his wise leadership, commitment, and vision for Focus. Following discussions, the Irustees elected Helen de Leon as a trustee, and subsequently elected her as Chair. 4.3 Trustees during the year 2022 H818n de Leon Rebecca Kent Hugh Rickard Karen Gould Margaret McEffresh Edwin de Leon Jeremy Batchelor TriGia Ri¢kard Colin Howard (appointed 29.11.2022) (appointed 29.11.2022) (passed away 10.11.2022) Pa8e-4
Christian Science Committee for "Focu Accounts for the Year ending 315r December 2022 Robert Longman. 5 REFERENCE AND ADMINISTRATIVE DETAILS Registered Chartty number. 1108429 Principal address: Tythe Bam Bassetbury Lane High Wy¢ombe Buthnghamshire HP11 1QX Page-5
Christian Science Committee for °Focus" Accounts for the Year ending 31 December 2022 Independent Examinerfs Report on the Accounts Report to the trustees of Christian scien Committee for"Focus" on the accounts for the year ended 31 Dember 2022 Set out on pages 7 to 14. Respective responslblllties of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audlt is not required for this year under settion 144 of the Charities Act 2011 (the Chartties Art) and that an Independent examlnation 15 needed. It is my responslbility 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 Commlssion (under section 145(5)(b) of the Charities Act, and to state whether particular matter5 have come to my attention. Basis of Independent examinerfs statement My examination was carried out in accordance with general Directions given by the Charity Commission. An examlnatlon includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also indudes conslderatlon of any unusual items or dlsclosures in the accounts and seeking explanatlons from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be reqUId in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view and the report is limited to those matters set out in the statement below. Page-6
Christian Science Committee for "Foeus" Accounts for the Year ending 31 December 2022 Independent Examlnerfs Statement In connertion with my examination. no matter has come to my attention whlch gives me reasonable cause to believe that in. any material respett, the requirements: to keep accounting records in accordantr with settion 130 of the Charities Att. 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: Date: Name.. Andrew Gadoros Relevant professional qualification(5) or body (if any): FCA Address: ABG Accountancy The Quadrant Centre Limes Road, Weybridge Surrey, KT13 8DH Page-7
Christian scien Committee for 'Fotu Accounts for the Year ending 31 December 2022 Statement of Financial Activities Unrest- rlcted Funds 2022 Total Funds ZO22 Unrest- ricted Funds 2021 Total Funds zozi Income and endowments Donations and legaaes 52,545 52,545 9,367 9,367 Grant5 recelved 98,565 98,565 Charitable activitles 16,980 16,980 146 168 090 168 090 9,513 9,513 Investment income.. Interest recelved 2,538 2,538 4,319 4,319 Total Income 170 628 170 628 13,832 Expenditure Charitable artlvltles 181,933 181,933 6,504 6,504 other 5,710 5,710 2,224 2.224 Total Expenditure Net movement In funds for the year (17,015) {17,015) 5,104 5,104 Funds blfwd 593,003 593,003 587,899 587,899 Funds c/fv•d 575 988 575 988 593,003 593 003 Page-8
Christian Saence Committee for "Focus" Accounts for the Year ending 31 December 2022 Balance Sheet at 31 December 2022 2022 2022 2021 2021 Notes Current assets Debtors 1,500 24,872 Cash and bank balances 576,848 570,211 Total current assets 578,348 594,983 Current liabilities Amounts falllng due within one year (2,360) (1,980) Net current assets 575,988 593,003 Total assets less current Ilabllities 575,988 593,003 Long terni Ilabllities Total ftinds carrled forward 575,988 593,003 Page-9
Chrlstlaii Sclence Comrnittee for 'Focu5" Accounts for the Year er?dlng 31,; r)pcembÈr 2022 Repre$ent•d by: The funds of the charlty Unrestrlcted fvnds: Focus 300.107 272,557 Mlnl Focus 131,117 130,601 UK Summit 21,189 57,476 Junior Focus 123,575 132.369 Total ¢harlty funds 575,988 59.3,003 The flnanclal statements were appr?ved by the Board of Trustees on and were ¢igned on its beh2lf by. Mrs Helen de Leon Chalr Mr C T Howard Trustee Page- 10
Christian Science Committee for "Focus" Accounts for the Year ending 31 Dember 2022 Notes on the accounts l Accounting Policies The principal accountlng policies adopted in the prepardtlon of the flnancial statements are as follovts: Basls of preparatlon The financial statements have been prepared In accordance with Accountlng and Reporting by Charltles: Statement of Recommended Practice applicable to charities preparlng thelr accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2015) - (Charitles SORP (FRS 102)), the Financlal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). Christian Science Committee for "Focus. meets the definition of a publlc benefit entity under FRS 102. Assets and liabilities are initially recognised at hlstorical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). Preparatlon of the accounts on a going concern basis It is assumed that the charity as a going concern, it has sufficient avallable 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 fund5, 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 fvnds. any performance condition5 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 servlces and facllltles 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 reIpt 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 faclllties are recognised on the basls of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain servlces or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of recelpt. Interest receivable Interest on funds held on deposit is Included when receivable and the amount can be measured reliably by the charity; this is nomially upon notificatSon of the interest paid or payable by the Bank. Page- 11
Christian Science Committee for "Focu Accounts for the Year ending 31 December 2022 Fund accountlng Unrestricted fvnds 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. Unrestrltted funds are designated between the three events run by the charity, and one run wlth the co-operation and support of our worldwide church organisation. All have separately managed bank accounts. Restricted fvnds can only be used for partlcular restricted purposes within the objectives of the charity. Restrlctions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure and irrecoverable VAT Llablllties are recognised as expenditure On there is a legal or constructlve obligatlon 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 classlfied under headings that aggregate all cost related to the category. Where costs cannot be dlrectly allributed to partlcular 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 expendlture is charged as a cost against the activity for whlch that expenditure was incurred. Taxation The charity is exempt from tax on its chaiitable activities. Debtors Trade and other debtors are recognised at the settlement amount due. Prepayments a valued at the amount prepald. Cash at bank and in hand Cash at bank and cash In hand indudes all bank and Building Society accounts and cash on hand. Credltors and provisions Credltors and provisions are recognised where the charity has a present obligatlon resulting from a past event that wlll probably Ult in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated rellably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Financial Instruments The charity only has flnancial assets and financial liabilities of a klnd that qualify as baslc financial instruments. Basic financial instruments are initially recognlsed at transactlon value. Legal status of the charity The charlty Is an independent chorityy reglstered at the Charity Commlsslon under Charity Number 1108429. Page- 12
Christian Science Committee for "Focus" Accounts for the Year ending 31 DeCemr 2022 Donations and legacies 2022 2021 Donatlons 52,545 9,367 Income from charltable activities 2022 2021 Fees 16.980 146 other 16,980 146 Support costs 2022 2021 Governance costs 1,080 1,020 Trustees. remuneration and benefits There were no trustees. remuneration or other benefits for the year ended 31 December 2022 or for the year ended 31 December 2021. Trustees. expenses There were no trustees, expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021. 7 Debtors 2022 2021 Other debtors and prepayments 1,500 24,872 Prepayments at 31 December 2021 included deposits pahl in advance in respect of the UK Summit originally scheduled to be held in 2021. Due to the effects of Covid-19, this summit was postponed until 2022 and the deposits rolled over and leaSed in that year. 8 Credltors due wlthln one year 2022 2021 other creditors and accruals 2,360 J,980 Page- 13
Christian Science Committee for "Focu Accounts forthe Year ending 31" December 2022 Movement In funds At 01.01.22 Transfers between funds movement In funds At 31.12.22 Unrestrlcted funds Focus Mini Focus UK Summlt Junlor Focus 272,557 130,601 57,476 132,369 27,550 516 (36,287) (8.794) 300,107 131,117 21,189 123.575 Total funds 593 003 575 988 Net movement in funds, included In the above are as follows: Incoming resources Resources expended Movement In ftinds Unrestricted funds Focus Mini Focus UK Summit Junior Focus 34,192 516 135,180 740 6,642 27,550 516 (36,287) (8,794) 171,467 9,534 Total funds 170 628 Net Transfers movement between In funds funds 01.01.21 At 31.12.21 Unrestrlrted funds Focu5 Mini Focus UK Summit Junior Focus 271,314 129,233 57,476 129,876 1,243 1,368 272,557 130,601 57,476 132,369 2,493 Total funds 587,899 593,003 Year ended 31.12.2021 Unrestricted funds Incoming resources Resources expended Movement in funds Focus Mini Focus UK Summit Junior Focus 4,563 2,212 3,320 844 1,243 1,368 7,057 4,564 2,493 Total funds 13.832 8.728 5,104 Page- 14
Christian scien Committee for "Focu A¢Unts forthe Yearending 31 December 2022 Combined, current year and prior year movement is as follows Net Transfers movement between In funds funds At 01.01.21 At 31.12.22 Unrestricted funds Focus Mini Focus UK Summit Junior Focus 271,314 129,233 57,476 129,876 28,793 1,884 (36,287) (6,301) 300,107 131,117 21,189 123,575 Total funds 587 899 575 988 Incomlng Resources expended Movement in funds Unrestrlrted funds Focus Mini Focus UK Summit Junior Focus 38,755 2,728 135,180 7,797 9,962 844 171,467 14,098 28,793 1,884 (36,287) (6,301) Total funds 196 371 io Related party disclosures There were no related party transartions for the year ended 31 Dember 2022 or for the previous year. Page- IS
Christian Science Committee for "Focus" Accounts forthe Year ending 31" Dember 2022 Detailed Statement of Financial Activities for the Year Ended 31 December 2022 31.12.22 31.12.21 Donations and legacles Donations 52,545 9,367 Grants received 98,565 Investment Income Interest re1vable 2,538 4,319 Charltable activities Fees Other 16,980 146 146 Total Incoming resources 170.628 13,832 Expenditure Charitable actlvltles Accommodation Activity costs Event support costs Advertising Travel Speakers, travel and expenses Practitioners and nurses Insuran 95,804 6,991 61,651 260 5,504 6,873 4,440 410 4,436 120 173 1,475 300 181 933 other Printingi Postage and stationery Telephone rr and computer costs other admin costs Bank charyes 936 464 2,589 63 578 609 595 Support costs Governance costs Accountancy 1,080 1,020 Total resources expended 8, 728 Net (deflclt) / surplus Page- 16