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 finan￿al 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 charit￿S
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 v￿rEd."
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 v￿rfd. The weekend was divided into these three areas, and
included separate simultaneous programs for thIld￿n. 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
De￿mber 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 rese￿e$ across drfferent
UK banks to ensure compliance with. and protection under. the UK Govemment's Financial
Servic8s Compensation Scheme {FSCS}.
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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 sU￿COMmIttee 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 ag￿rOUp. 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-t￿daY 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 n￿SSary, 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
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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 De￿mber 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 reqUI￿d 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.
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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
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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
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Christian Science Committee for
"Focus"
Accounts for the Year ending 31
De￿mber 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 re￿Ipt 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.
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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.
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Christian Science Committee for
"Focus"
Accounts for the Year ending 31
DeCem￿r 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
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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 De￿mber 2022 or for the
previous year.
Page- IS

Christian Science Committee for
"Focus"
Accounts forthe Year ending 31"
De￿mber 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 re￿1vable
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