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 Chant￿s. 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 ChU￿h 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 y￿re reported across the weekend too.
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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 V￿re 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 ta￿n9 part in sports.
There was a loving sense of fellowship and Christian encouragement across the week and
the Focus trustees were grateful to re￿1ve 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 V￿re substantially financed by grant aid from b¢Jdies
established to support and promote the Christian Science movement. together with
donations from ChU￿he5 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 I￿1)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 UP￿ated 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 repla￿ment 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. offi￿rS 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 re￿iVed noti￿ of the resignations of Karen Gould, Bob
Longman and Jeremy Batchelor. At a trustee meeting held on 16th November 2023,
sin￿re 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 p￿pared 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 re￿Ipt.
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
De￿mber 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 De￿mber 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
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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.
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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 re￿1vable
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