Charity number 1108429 Report of the Trustees and the Unaudited Financial Statements for the Year Ended 31 December 2023 for Christian Science Committee for"Focus" focus Events for young people interested in Christian Science focus
Christian Science Committee for "Focu Accounts for the Year ending 31" December 2023 Report of the Trustees for the Christian Science Committee for"Focus" forthe Year Ended 31 December 2023 The trustees present their Trport th the financial statements of the chaiify for the year ended 31 December 2023. The tnjstees have adopted the provisions of AGcounting and Repothng by Chants. Statement of Recommend8d PraGtKe applicable to charities pr8paring their accounts in acGordance th the Financial Reporting Standard applicable in the UK and Republ of Ireland (FRS 102) (effective 1 Janu8ry 2015). I OBJECTIVES AND ACTIVITIES 1.1 Objectives and aims The Gonstitution 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 appreuatFon of the values and teachings of Christian Science and vthich encourage the practical application thereof.. The trustees have paKI due regard to guidance issued by the Charity Commission in deciding vthat activities the charity should undertake. 1.2 Significant Activities 1.2. 1 Trip to the Annual Meeting of The Mother Church (First Church of Christ, Scientist, Bo8lonl 2023 Eady in 2023, the Church Activities Department at First ChUh of Christ, Scientist, Boston, advertised that there would be a series of events scheduled for young Christian Scientists across the weekend of the Annual Meeting of The Mother Church, which occurs annually on the first Monday in June. In response to this, the Focus trustees made the decision to coordinate a group trip to the Annual Meeting for young people from the UK and Europe. 27 individuals, including three children. travelled together from the UK to Boston. The trip VRS generously funded by Trust Brtt, to whom we are most grateful fortheir support. The group stayed in hotel and unNersty donn accommodation and attended sessions such as group discussions on 'Christian Science around the world.. 'Annual Meeting preview, a hymn sing in the extension of The Mother Church. as well as Annual Meeting rtsetf on Monday 5th June. Feedback from the UK group parti¢ipants was vtholly inspiring, with individuals reporting how they fem a deep, alive, sense of church community and several healings yre reported across the weekend too. Page-2
Christian Science Committee for "Focu Accounts for the Year ending 31 December 2023 12.2 Junior Focus In July of 2023, Junior Focus coordinated and funded a small trip of three young people, plus two adult Focus travel-chaperones, to attend the youth summer session at Crystal Lake Camps, Pennsylvania, USA. The core fo¢us of Youth Camp is Christian Scien. Each year the programme is baged around a metsphysieal theme. Every day, Campers read the Christian Science Quarterly Bible Lesson in their cabin groups, participate in a Metaphysical Activity Period, and all activities are structured around a metaphysical theme. Campers also partake in Sunday School. Wednesday Evening Testimony Meeting. and mark their lesson books. The programme allows campers to explore three drfferent acttvity periods during their session. Each camper can choose from a wide array of options.. archery, swimming, boating, soccer. volleyball, uttimate frisbee. basketball. tennis. gaga, horseback riding, arts and crafts, dan, drama, rock dimbing, SpanishEnglish language classes. photography, cooking, and many more. One of the three partiupants, who was over 16, wistered to undertake the five-week Counsellor-In-Training {CIT) program. The CIT course prepares campers to be successful staff mèmbers in cabins, in teaching activities, or in other areas of Ihe camp program. The CIT program is both a job training program and an educational experien. CITS participate in daily classes divided into four key areas: Staff, Camp, Campers, and Program. Topics include working as part of a team. responding to others, needs. time management, decision making, public speaking, and Christian Science healing. Most importantly, CITS had the opportunity to daily put what is leamed into practice in a supportive Christian Science environment. Junior Focus committee CeIVed positive feedback from the young people who attended and were pleased when one indivmjual signed on to atterKI the same session again in summer 2024. 1.2.3 Main Focus-'reFocus' In July and August of 2023, the Focus committee held a week-long residential event for young people and families interested in Christian Science, at Bicton College. Devon. This was the first event Focus has run where the programme was designed to cater for children and young families as well as young people. Various new sèssions Vre trialled, including starting the day with MAP (Metaphysical Activity Period) and a Wednesday Testimony Meeting conducted in an open, roundtable style. An emphasis was given to disGussing how Christian scien can be applied to daily life and to certain aciivities, such as African drumming, joumalling, taking Ca of animals and tan9 part in sports. There was a loving sense of fellowship and Christian encouragement across the week and the Focus trustees were grateful to re1ve feedback from attendees to help determine whether the programme style effethvely catered for all stages of experience. The feedback will be useful when we undertake planning and event design for the next'main Focus, event, scheduled for summer 2025. 1.3 Public benefit To advance the teachings of Christian Soence as fourKI in the Bible aThd in 'S¢ience and Health with Key to the Scriptures. by Mary Baker Eddy, the discoverer and founder of Christian Science. 2 FINANCIAL REVIEW Page-3
Chrlstian Science Committee for "Focu< Accounts for the Year ending 31 December 2023 2.1 Financial position The events held during the year Vre substantially financed by grant aid from b¢Jdies established to support and promote the Christian Science movement. together with donations from ChUhe5 and individuals. The consolidated reserves carried forward as at 31 st December 2023 are £563,165. It is the policy of Focus that unrestricted funds are designated for specffiG use by eath of the three commtttees managing the individual events run by the charity (Focus, Mini-FoGus and Junior Focus.) The constitution and rules pemiii trustees to spend the income and surplus funds of the chanty in the furtheran of the objectives of th8 tharity. The trustees have assessed the major operational risks to which the charity is exposed and are satisfied systems are in Pla to mitigate exposure to these risks with reference to children under 18 years of age. The trustees have maintained the spread of the charity's cash reserves across different UK banks to ensure Gornplian with our risk management poliGies, and obtain protection under the UK Govemment's Financial Services Compensation Scheme (FSCS). 3 FUTURE PLANS Follobwng the success of the group trip to Annual Meeting, the Focus trustees are hopeful that the same youth-focused sessions will te designed by the Church Activities Department of First Church of Christ. Saentist for next yearfs 2024 Annual Meeting. The trustees are hopeful of earfy notification as to vthether or not this will go ahead, as this will enable the trustees to circulate I1)MiatIon about the grouptrip eady in 2024 and so enable timely event planning manner. Junior Focus committee has deternined that the Covid pandemic was still a major factor in detem)ining the size of the group attending the Crystal Lake Camps youth session in 2023. Therefore, as the idea has now been planted in thought again, the trustees hope to offer the same trip to families with children aged between 9 and 16 in 2024. 4 STRUCTURE, GOVERNANCE AND MANAGEMENT 4.1 Governing document The Christian saen Committee for "Focus" is govemed by the Constiiution and Rules dated April 2004, as UPated 15 Aw'l 2016. The consttiuiion sets out the objects of the committee and the way in which tt operates. The trustees act Golthtively 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 truitee£ The existing trustees consider nominations of individuals who are practising Christian Scientists known to several trustees. The nomination is discussed in committee and U)en a vote taken which is required to be unanimous. Existing trustees elect replament trustees as necessary, arKI a review of appoinlments Pa8e-4
Christian scien Committee for "Focu Accounts forthe Yearending 31 December 2023 is required every four years. offirS 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 adwsed of their legal obligations On 7th November 2023. trustees reiVed noti of the resignations of Karen Gould, Bob Longman and Jeremy Batchelor. At a trustee meeting held on 16th November 2023, sinre thanks and appreciation were expressed for all their contributions to Focus over many years. It was also noted with gratitude that they all offered to Gome bad< onto the commsttee should the need arise. 4,3 Trustees during the year 2023 Helen de Leon Rebecca Kent Karen Gould (resigned 7111r23) Margaret McElfresh Edwin de Leon Jeremy Batchelor (resigned 7111123) Tricia Rickard Colin Howard Robert Longman (resigned 7111r23) 5 REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number. 1108429 Principal address: Tythe Bam Bassetbury Lane High Wycombe 8uckinghamshire HP11 1QX Page-5
Christlan Science Committee for "Focu Accounts for the Year ending 31 Deomber 2023 Independent Examinerfs Report on the Accounts Report to the trustees of Christian scien Committee for"F¢xus" on the accounts for the year ended 31 December 2023 set out on pages 8 to 16. Respective responslbllltles of trustees and examlner The charity's trustees are responsible for the preparation of the accounts. The charlty's trustees consider that an audlt is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examinatlon is needed. It is my responsibility to: examlne the accounts under sectlon 145 of the Charities Act, to follow the procedures laid down in the general Directions glven by the Charlty Commission (under section 145{5)(b) of the Charities Att, and to State whether particular matters have come to my attention. Basis of independent examinerfs statement My examination was carried out in accordance wlth general Directlons glven by the Charlty Commlsslon. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented wlth 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 eviden that would be required in an audit, and consequently no opinion is glven 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
°Focus° December 2023 Independent Examlnerfs Statemefftt In connertlon with my examination, nc iYatter h.GS come to my attention whlth glves me reasonable cause to believe that ii, any material pert, the requirements: to keep accounting records in accordan wlth settlon 130 of the Charftles Att; and to prepare accounts which accord with the accounting words and comply with the accountlng requirements of the CharEtles A.tt have not been met. or to whlch, In my oplnlon, atrentlrjn should be drawn in order to enable a proper understandlng of the accot'r.ts to te re)Cthod. Slgned". Date: Name: Andrew Gadoros RelevanL professlonal quallficatlon(s) or body (If any): FCA Address: ABG .4ccour.t3nry The QL'adrantr Centre Umec Road, Weybridge Surrey, Kr13 8DH Page-?
Christian Science Committee for "Focu Accounts for the Year endlng 31 December 2023 statement of Financial Activities Unrest- ricted Funds 2023 Total Funds 2023 Unrest- ricted Funds 2022 Total Funds 2022 Income and endowments Donatlons and legacies 6,264 52,545 52,545 Grants received 62,217 98,565 98,565 Charltsble activities 9,674 16,980 16,980 168, (IC)() 168,(19U Investment income.. Interest received 3,217 2,538 2,538 Total income 170,628 170,628 Expenditure Charltable activities 86,044 181,933 181,933 other 8,181 5,710 5,710 Total Expenditure 187 643 187 643 Net movement in fund5 for the year (12,853) (17,015) (J 7,015) Funds blfwd 575,988 593,003 593,003 Funds c/fwd 563 135 575 988 575 988 Page-8
Christlan Science Committee for "Focu Accounts for the Year endin8 31 December 2023 Balance Sheet at 31 December 2023 2023 2023 2022 2022 Notes Current assets Debtors 1,500 Cash and bank balan 565,421 576,848 Total current assets 565,421 528,348 Current Ilabllltles Amounts falling due within one year (2,286) (2,360) Net current assets 563,135 575,988 Total assets less current liabilities 563,135 575,988 Long temi liabilities Total funds carried forward 563.135 575,988 Page-9
Christian &ience Commtttee for Accounts for the Year endlng 31" December 2023 Roppe••nt•d br. Tho fvnds th• charlty Unrestrkted ftinds: 297.484 300,107 Mlnl Focus 131.117 131,117 UK Summlt 21.189 21,189 Junior FouJs 113,345 123,575 Total tharlty funds 563.135 575,988 The financial staterr*nts were approved by the Board of Trustees on 3Q..:..lQ.:..Z4-........... and were slgned on its bthalf by: Mrs Helen de Leon Chalr Mr C T Howard Trustee Py.iO
Christian kience Committee for "Focu< Accounts forthe Yearending 31 December 2023 Notss on the accounts l Accounting Pollcles The principal accounting policies adopted In the preparation of the financial statements are as follows: Basis of preparation The financlal statements have been ppared in accordance wlth Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Flnancial Reporting Standard 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 scien Committee for "Focus" meets the definition of a publlc benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting pollcy note(s). Preparatlon of the accounts on a going concern basis It is assumed that the charity as a going concem, it has sufficlent avallable resources (rinanclal, 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 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 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 recognlsed 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 beneflt on the open market; a corresponding amount Is then recognised in expenditure in the period of reIpt. Interest receivable Interest on funds held on deposlt is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest pald or payable by the Bank. Page- 11
Christian Science Committee for "Focu Accounts for the Year ending 313t Dember 2023 Fund accountlng Unrestritted funds are available for use in accordan with the charltable objectives at the discretion of the trustees unless the funds have been designated for other purposes. Unrestritted funds are designated betyieen the three events run by the charlty, and one run wlth the co-operation and support of our worldwide church organisation. All have separately managed bank accounts. Restrlcted funds can only be used for particular restrlcted purposes wlthin the objertives of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restrlcted purposes. Expenditure and irrecoverable VAT Liabilitie5 are recognised as expenditure On there is a legal or constructtve obligation to make a payment to a third party, it is probable that settlement wlll be required and the amount of the obligation can be measured rellably. Expenditure is accounted for on an accrua15 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 sOurces. The charlty Is not registered for VAT and irrecoverable VAT on expenditure is charged as a cost against the activity ft)r which that expenditure was incurred. Taxatlon 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. Credltors and provlslons Creditors and provisions are recognised where the charity has a present obligation re5ultin9 from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obllgatlon can be measured or estimated rellably. Credltors and provisions are nom)ally recognised at their settlement amount after allowing for any trade discounts due. Financlal Instruments The charity only has financial assets and finanaal liabilities of a klnd that quallfy as basic financial Instruments. Basic financlal Instruments are initially recognised at transaction value. Legal status of the charlty The chartty Is an independent charty, re9iStered at the Charity Commission under Charity Number 1108429. Page- 12
Christian Science Committee for ~Focu< Accounts for the Year ending 31 December 2023 Donatlons and legacies 2023 2022 Donations 6,264 52,545 Income from charitable actlvTties 2023 2022 Fees 9.674 other 9,674 16,980 Support costs 2023 2022 Governance costs 1,122 1,080 Trustees. remuneration and benefits There were no trustee5' remuneratlon or other benefits for the year ended 31 December 2023 or for the year ended 31 December 2022. Trustees. expenses There were no trustees. expenses paid for the year ended 31 December 2023 nor for the year ended 31 Dember 2022. 7 Debtors 2023 2022 other debtors and prepayments 1,500 Prepayments at 31 December 2022 included deposits paid in advance In respect of the UK Summit originally scheduled to be held in 2022. Due to the effects of Covid-19, this summit was postponed until 2023 and the deposits rolled over and released in that year. 8 Creditors due wlthin one year 2023 2022 Other credltors and accruals 2,286 2,360 Page - 13
Christian Science Committee for "Focu< Accountsforthe Year endin8 31 December 2023 Movement in funds At 01.01.23 Transfers between funds movement In funds At 31.12.23 Unrestricted funds Focus Mlnl Focus UK Summit Junior Focus 300,107 131,117 21,189 123,575 (2.623) 297,484 131.117 21,189 113,345 (10,230) Total funds 575 988 563 135 Net movement in funds, included in the above are as follows: Incoming Resources resources expended Movement in ftinds Unrestrlcted funds Focus Mini Focus UK Summit Junior Focus 76,556 79,179 (2,623) 4,816 15,046 (10,230) Totsl funds At 01.01.22 Net Transfers movement between in funds funds At 31.12.22 Unrestrlrted funds Focus Mini Focus UK Summit Junior Focus 272,557 130,601 57,476 132,369 27,550 516 (36,287) 18, 794) 300,107 131,117 21,189 123,575 Total funds Year ended 31.12.2022 Unrestrlrted funds Incomlng resources Resources expended byovement In 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 i/ub28 Page- 14
Christlan Science Committee for "Focus" Accounts for the Year endin8 31 December 2023 Combined current year and prior year movement is as follows Net Transfers movement between In funds funds At 01.01.22 At 31.12.23 Unrestrlcted funds Focus Mini Focus UK Summit Junior Focus 272,557 130,601 57,476 132,369 24,927 516 (36,287) (19,024) 297,484 131,117 21,189 113,345 Total funds 593 003 563 135 Incoming resources Resources expended Movement tn funds Unrestricted funds Focus Mini Focus UK Summit Junior Focus 110,748 516 135.180 5,556 85,821 24,927 516 (36,287) {19,024) 171,467 24,580 Total fund5 252 000 281 868 io Related party dlsclosures There were no related party transactions for the year ended 31 December 2023 or for the previous year. Page- 15
Christian Science CommFttee for "Focu Accounts forthe Year ending 31" December 2023 Detailed Statement of Financial Activities for the Year Ended 31 December 2023 31.12.23 31.12.22 Donatlon$ and legacies Donations 6,264 52,545 Grants recelved 62,217 98,565 Investment Income Interest re1vable 3,217 2,538 Charitable artivltles Fees Other 9,674 16,980 J6 98fJ Total incoming resources 81.372 170,628 ExpendFture Charitable actlvltles Accommodatlon Activity costs Event support costs Advertising Travel Speakers. travel and expenses Practitioners and nurses Insuran 34,987 1,700 5,089 600 37,868 2,522 2,875 413 95,804 6,991 61,651 260 5,504 6,873 4,440 410 Other Printing, postage and stationery Telephone IT and computer costs other admin costs staff tralnlng Bank charges 253 39 3,282 508 2,400 577 936 464 2,589 63 57 Support costs Governan costs Accountancy 1,122 1,080 Total resources expended 187 643 Net deficit 17.015 Page- 16