CHRISTIANS IN SCIENCE Incorporated in England and Wales Registered Company No 05959444 Registered Charity No 1121422 TRUSTEES, REPORT AND FINANCIAL STATEMENTS for the year ended 31 DECEMBER 2022
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 REFERENCE AND ADMINISTRATION DETAILS DIRECTORS I TRUSTEES Prof. Bery Billingsley Prof. Bill Clegg Prof. Paul Ewart (chair of Cis Committee) Mr Jos PAoule Prof. Euan Nisbel Prof John Wood, CBE (Chair of Board of Trustees) Rev Angela Lynas Prof. Andrew Philip Halestrap EXECUTIVE CHAIRMAN Prof. Paul Ewart GOVERNING INSTRUMENT Memorandum and Articles of Associats'on adopted by written Speual resolution pd on 31 Dmber 2013. REGISTERED AND PRINCIPAL OFFICE Veale Wasbrough Vrzard5 Narrow Quay House Narrow Quay Bristol BS14QA COMPANY REGISTRATION NUMBER 05959444 CHARITY REGISTRATION NUMBER 1121422 INDEPENDENT EXAMINER lan Shirw FCCA For and on behalf of Prentis & Co LLP Chartered Aceountsnts 115C Milton Road Cambridge C84 1XE BANKERS - MAIN Bank of Scotland plc 33 Old Broad Street London 8x2 1LB BANKERS- SUBSIDIARY PayPal (for receiving bjnds only) The Chanty Bank (deSit account) Scothsh Wdows Ideposrt accounti stewardship {deposit a(xounL untsl February 2022) NaV*Vest Southampton
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEAIBER 2022 leontinuedl CHRISTIANS IN SCIENCE This is the sixteenth annual pOrt and accounts by the trustees of Christians in scien I0 are also the directors of the company), for the year ended 31 DeCemeT 2022. which is the accounting reference date. Christians in scien was regislefed 8$ a charity by the Charity Commission on 31 Odober 2007, and these Accounts will be presented to the Chanty Commission as part of our annual report to them. These attounts comply with the Charities Act 2011, the Companies Act 20CE, the Memorandum and Articles of Association and Accountin9 and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance the Finanual Reports"ng Standard appbcable in the UK and Republic of Ireland (FRS102} (issued Octotrr 2019 and effective 1 January 20191 STRUCTURE. GOVERNANCE AND MANAGEMENT Constitutlon Christians in saen (Cis) was incorporated as chrisb.ans in scien Limitell on 9 October 2006, company number 05959444. It Is a private limrted rnpanY limited by guarantee not having a share capitsl, govemed by rts Memorandum and Articles of Associab"on which were revised and updated in December 2013. By special resolution dated 31 Decernber 2013 the name of the Cornpany was changed to Chri5tsans in Science. The new constitution was approved by the Charity Commission on 18 December 2013 and apwoved by written special resolution passed on 31 Dember 2013. The Company organises as an explicitty Christian society, full memtership of which is open only to those who affirm the declarabon of frdith and agree wtth the aim$ of Christians in Science. However, others are welcome to join as Associate Members. Appointmenl of Tnt Founding d1CtOrS were appointed ty the committee of chriskn.ans in Science {Ihe predecessor organisationl prKr to incorporation and application for chanty status, and thereafter the directors appoint new directors. Sin granting of charity status our normal practice has been to refer lo them as the trustees. The present trustees are all full members ot Cis. The tnjstees are provided wth the training that is considered appropriate to their rteeds and requirements in their role as trustees of the chanty. The Board ofTrustees meets twice a year and the trustees gNe their services vduntarity. OBJECTIVES Cis is an international neOrk of those cOrMed with the relationship beeen science and chrisb.an faith," membership is open lo scienb"sts, teachers. skndents and all those wrth zn intèrèst In this dialogue Cis is primarily a professtonal group. aimed at those w01ng in saence. although we are happy to welcome into membership anyone with an interest in science and faith. subjerto the qualific"ons r4uired by the constitution (see above) The charitable objectives of Cis are.. 0 advaneè tho Chrlstlan rellglon by the SdY of tho Intoractlons between 8clence and rellglon". The specific aims of Cis are.. To devebp and promote biblical Christian views on the nature and scape of suence and its interaction with the Christian faith, bringing a biblical chrisb.an perspectNe on scientific issues into the public arena. To encourage Christs'ans who are enged in suentffic worf( to mairrtain an acb.ve faf(h. apply it to their professional lives and share il wthin the scierkb.fic community. To support ¢hur¢hes by helping cfjngregations appreciate the harrrK)ny of science and faith and assist them w¢th outreach actiwties. To help Christian saence students to integrate their religious beliefs their studies and to support them a$ they graduate and prcgress in their careers. To sttmulak responsible Chnstian attitudes and action towards care for the environment
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Iconttnuedl GENERAL ACTIVITIES In ord9r to fvlfil our aims we arrange the following for our members: Literature and resources. The journ81 Science and Chiistian Bel1 is provided for all members (paper (up to October 20221, online or both). A newsletter IPréCiS) Is sent several b.mes during the year and indudes articles and inf0rnatn about forthcoming events. tsjnferences, and ptsblications. Our website. also accessible via an App, provides aGce55 to 8 large number of growing, addib.onal SoUrCes. A monthly news update is sent to all member5 With online access. wtth an additi'onal monthty newsletter sent to our student member5. Leaflets addressing key questions of Scn and faith are pUcj for free distribution. especially to students and churches. Video resources from our conferences and sometimes our Ial group &tivib'es are also made available on our YouTube channel. Conferences.. Two day-long C£Inferen are hekl. one wi Spring and the other in AUMn. These conferènces, foTherly the Northern and Southern conferen resFethely, have been renamed to avoid fostering any sense of a north-south divide and to encourage parbcipants from all regions. In addition, the former annual Student Conference has been renamed as the Connect Conference to embrace earfy career scients.sts as well as students LoGal grou, Student groups and nelworklng: Much of the work and influence of Cis CUrS through Iclal groups. encourage the fomiation of local groups for rnutual support and fellowship. and for fvrthering the aims of Cis. The local groups orsanise a range of meeb'ngs. kctures and other events. In 2022 Cis established an active online netrrkn'ng group for those organoats.ons engaged in saence£hrisb"anty public engagement activth'es in the UK. Compgtitions and Prizes: We conb'nue to njn our annual SbJdent Essay m''0n and OINer Barclay Lectureship competib.on to engage student and earty-(xreer scientists. ACHIEVEMENTS AND PERFORMANCE Ovorview The actrvib'es of Cis hav8 followed the pattem of foer years, being based anjund Local Group activity and key events such a5 ConfenceS and annual cornpetib'ons. The after-effects of the COVKI pandemic conts'nued to have an impact on activity at the Iccal group level wth many groups hawng rfficU in re$tsrting and $everal groltps becoming dorrnant owing lo retsrement of the lead person in tre area. The age structure of Local Group leadership continues to be a problem as more elderfy leaders retire or need support from younger colleagues. A funé-raising effort was made by appeal to members for addonal donations and this yielded only a mo¢Jest increase in giving that fell short of the sum needed to off-set the year-on-year deficil. A bid for funding to the John Templeton Foundab"on ds unsuccessDJl. Grant funding from UK-lJased charrtable Trusts Wll be sought lo maintain the staffing level required to supwrt the activ"e$ ofthe Development Officer and Executs've Officer. Engagement with students has been pursued by the new Development offir, Jack Alderson, whilstdevelDping collaborative links wth the UnNer5rtt"es and Coles christ.an Fellowship. UCCF. Engagement wth students and earty careerscientists Cis has been xhieved by the Student Essay Compeb"b"on arsd the OINer Barclay LeCtUShiP awarded to an emerging communicator on S¢ien and Fatth. Following a successful C£nference bringing togetherseveral of the main organoation8 active in the ScierK and Religion field in the UK a regular online meetsng. as noted above. has been established at vthich infomiation sharing betsveen the vaiious organisati'ons is fao"lrtated. This proving helpfvl and worthwhile for all o)ncemed. Membernhlp Last yeaf s figure5 are in brackets. The currenl fee-paying membership is 565 16201, of which 77 189) are ASsl31e Memters. Thk8 figure includes 19 1131 Eaty Career Members and 6 (161 Student Members. In addition, there are 19 {271 free (first membership yearl sludent members, and 53 (501 complimentsry long-lemi mernbers. There are 641661 Friends, but currenly this also including ex-members 10 vAsh to 8tsy in touch. Mernbership Fees totalled £24,966 (£25,589) and tyonations £20.935 1£29.605), exduding donations made through CAFIStewardship
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 (continued) We ran an appeal in Nov 2022 for members to increase their regular donab'ons which resumed in an expected annual increase of £6,904 for 2023. Conferences, L•cturos and Events The 2022 Spring Conference was held at St John's College, Durham on the theme of 'Science, Falth and Public Engagement.. Speakers were',- Bob While God and the Big Bang UCCF Science Ne0 The Faraday Institute Equipping Chrlstsan Leadership in an Aga of Science The 2022 Autumn Conferanca was to calobrata th& 1 Ooth anniversary of Donald M MacKay the Iheme'Th8 clocOrk Image - Humanlty, Artificial Intsllig&nce and God. Speakers we..- Malcolm Jeeves C8E.' Donald MacKay's earliest links wlth RSCFICIS .' 1940.8 10 1960, personal reflections. Dr Stuart Judge.. Human Science and Human Dlgnity reconsidered. Prof George C¢>Jhill.' Donald MacKay'8 LogirAI Indeterminism- God. Freedom and Artificial Intelligénca Oliver Barclay lecture 2022 winner- Dr Zachary Ardern., Why does evolution work? Prof Paul Ewart.. Faith in Science- Does science succeed, and faith fall? Some Sadly tha 2022 Connect conference was cancelled. Publlcatlon• ind Socl•l M•dl• The loumal, Sclence and Christian Belief,18 published lce a year and Is avallable lo all CIS mambers in digital format on11ne. Thi$ was the last year for a printed paper Gopy It continu88 to be available online. The CIS newsletter Précis, published four limes a year, 1$ posled lo all UK based mémbers and ta thos• mernbeTS who opted to pay the postsge supplement mentioned for the journal. A PDF version of the Precis is freely available to all on the Cis websit8. A monthly news Update Is circulated by email to all members who have online ae$s. and a student version 15 sent to all student members linGluding free student members) via Mallchimp. Indlvidual CIS rnembers continued to publish book8 and contribute articles lo magazines and joumals in 2022 and spoke on Science-Fallh issues in churches. at conferences, schools, festivals and in the media. both in the UK and abroad. In 2022 the online radio station TWR-UK produced 8 13-part series aboul Cis and sclencelf811h, inleryiewing over a dozen of our members as part of thi¥. We conb'nue to maintaln a presence on social media via various dlgllal platforms- Facebook, ltter. Instagram etc. Local Group• The total of groups is 19 at the end of 2022. These are located in Bristol, Dundee, Edinburgh, Harrow, Huddersfield. Ipswich, Ireland, Manchestsr, Notwich, Oxford, ReacSlng, Sheffield. South Wes( Soulhampton. Sl Anérews. Surrey. Tyneside and NorthumberSan¢J, Wesl Midlands, Worcester and York. These are all infomally affillated to Cis and are in large part self-supporting, except for the Southampton group which is fomially affiliated, and its finances have been included in this report We contlnue to meet regularly our Lo¢al Group leaders onllne lo provide PTayer and technical support for running events remotèly.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Icontinuedl Development and Studont Work The Devel0pmentOffir has contsnued to eneourage students by sending monthly UFrfl8t&s to sbjdent members lo promote events and opportunib.es to be invofved in. These athib.es include the following. The maintenance of a Cis ytTube Channel wth recordings of this yeafs talks and conferences. We have used this as a platronn to support Local Group events and recordings. OINer Barclay lecture. This is gNen to a.rising staf in scien l Faith Communicstion who is under the age of 35. In 2022. this was awarded to Dr Zachary Arden who presented lecture on 'Why dS evolution work?. at the ALrtumn Conference as des¢ribed ab)ve. The Development Officer cont'nued to develop collabordtive relationships other en and Religion groups in the UK and with UCCF, indu¢Jing God and the Big Bang. European Leadership Fowm and regular Festival events around the UK. Society Officer8 stephanie Bevan, our part time {3 days per weekl Devetopwent offir. continu&J to work in her roLg for the first few months of 2022. Jack Aderson teok over as our DevelopffEnt Officer in July 2022 also part ts'me. but now 2 days per week. Mary Browett. our fvll lime Executive Officer, continued to manage mu¢h of the routine administratNe work of Cis with great efficiency and skn'll. acb'ng as the first p)int of con* by many of those approaching Cis for fvrther information, assistsnce etc. Dr Gavin Merrifield took over the role of General Secretary at the end of 2021. Gavin has worked very hard to learn the many aspects of and fvffil this role. The Gen. Sec. acts also as Secretary lo the Trustees, and receives modest remuneration a5 does our Treasurer. Stephen 14Valley. Wè are extremely grateful forthe hard work and diligence of ourcommittee member RogerTuckeras hé stepped in to cover the rde of Mem[ShiP SeL¥etary ovAng to David ScotV$ illtheath. We are grateful also to our other rrwnber5 of the Committee and TNstees for their advtee, guidan¢e and support Annual Gen8rn1 M8eling The AGM of the membership was hekl at the Autumn Conference joint wf(h online participab'on. AGM papers sent to Cis members and all member5 were happy to ac£ept the reFKJrts no questions rÈised. The minutes are available on application to the Secretary at the registered address.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEPABER 20221¢ontlnued) Publlc Benefit The Trustees confirni that they have referred to the guidance contained in the Charity Commission's genera1 guidanc£ on Public Benefrt when reviewing the charity's aims and objectives and in planning future activitr"es. In parbcular, the trustees consider how planned athities wll eIn"bUte to the aims and oty'ectives they have set. The activits'es that are undertaken provide public benefit in the following ways.. 1. By helping believers to integrate their fatth with the scÈence they leam from the media and other sources of information. 2. By promoting the understanding of Scien among Chnsttan communitr'es. 3. By exploring the ethical implications of new suentific discoveries. 4. By helping science stLEdents integrate their ligIouS beliets with the saence they leam in their courses. 5. By giving church leaders opwrbJniti"es to learn more of the importance of science in today's world. 6. By providing support and encouragerrÈnt for scientists who are Chrtsbans. These contrtbutions are made by means of. Conferences. Lectures. Discussion groups. Through the newsletter, joumal. open a¢¢ess ¥b$rte and digtsl platforms. There are free and reduced membership rates for students and others with difficult circumstances. Publication an¢J free listn"bution of a series of leaftets aimed al students, and another series for church members and the general publ. Most conference talks are made available on the Cis YouTube channel. as are son* of the presentations to local groups. Al these are accessible to all and are Provided free. CIS members speaknng and WTiting on Science l Farfth issues in the media. PLANS FOR THE FUTURE The rejection by the John TempMon Foundation of our appltskn.on for funding has accentuated the worsening financial srtuation of Cis and. rf not ameliorated by a successful bid to an artemative funding source will require 8 Curtailment of activity and reduth.on of salaried staff numbers. A bid forfunding to the Benefact Trust (formerly The All Churches Trust) is being submitted to provide parknal support of salaried staff engaged on a programme to support and expand local group acb'vitses to engage more diredy wth k¢al churches and to revitalEe those groups that have been weakened by the effects of the COVKI pandemic. A Strategy Sub-committee has been renVenl to plan for sustainable funding andlor restructuring to ensure the work of Cis can conb.nue in the ab88n¢e of grant funding. Experience of the recent efforts to recruit more members and Friend5 logelherwth the effort to 5&k supp)rt from local churches thrnugh the Affiliation scheme wi15 be bome in mind a5 they indtste the limits of what can be hed through acbvty of ordinary Cis members. Cosl-saving measures such as moving the publicatton of Science and Christian Belief joumal to online only, have been made and Tnay need to be Suppmented by further increase in membership subscription to make up for rnt inflation-irKluced increases ir¢ Sts. Stronger and more Gollaborative links have een forged wrth the other main Science and Religion organizations in the UK. ECLAS, God and the Big Bang. The Faith Experiment, UCCF etc. It is the intention to focus the work with UCCF on attrxting recent graduates and earty career Ientists to join Cis and thus both expand the membership base and wre ts next generation of actNe Cis ffEmters.
CHRISTIANS IN SCIENCE REPORT OF TrIE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Icontinu•d) FINANCE REVIEWAND RESERVES POLICY Total income for the year was £66.003. Unrestn¢ted income came in as follows." £60,166 came in via our Bank of Scotland checking account (this indudes £2,440 Gtft Aid on a donation made in 2021 to ¢over the salary of the Development Officer. £8.983 came in via PayPal. and interest payments amountsd to £94 from CAF and £395 from Charity Bank. Voluntary inco was £60,169 (there was no income from Cis Southampton in 20221. Note that £15.919 was transferred to our Bank of Scotland account from Stewardship when our Unt wlh them was closed on February 8. Expenditure on chantable ath"vÈb"es amounted to £99,(9 12021 £103,953), of whtch £10,162 was from donation given to cover the Development Officerfs salary12021 £01. The nel effect was an overall deficit for the year of £33,CE6 {the 2021 defi £37,563). Reserves poll¢y. The trustses, after cafijI discussion, consider that £80.000 constibJtes a sufficient reseNe to meet our commitments at present stsffing levels. This will be regulady reviewed as commitments change. At the end of 2022 the charity'5 overall fvnds stood at £146.249 lof vthich £3.288 remained from legacies, £1.000 was a gift forwork among students IGift 'd of £250 was daimed on this donatson in 20231. and £2,038 was the remainder of a gift-aidable donation given in 2021 to caver the Development Officels salary for 2022- 20231. Note Gfft Aid of£2.440 on this donation was received from HMRC on January 7, 2022. RISK The d1ctOrS continue to monrtor the major risks to I[ch the charity is exposed. They are of the opinion that appropriate decisions have been taken to minimise these risks as tar as is possible. STATEMENT OF THE DIRECTORS, RESPONSIBILMES Company law requires the directors to wepare financlal statements for eath financial peri¢>J which give a true and fair view of the Company's financial actNities during the period and of ts finanaal p0SOn at the period- end. In preparing those ffnancial statements, the (11ctOrS are reqUIrj to". select suitable accounting Folicies and then appty them nsIstenIy., observe the melhods and pnnuples in the chant SORP; make judgements and estimates that are reasonable and prudent adopt the going ¢oncèm basis unless rt is inappropriate to presume that the charitable company wll continue on that basis. The dlrectors are responsible for keeping proper accounb.ng records which disdose with reasonable aUraCY at any b'me the financial position of the group and to enable them to ensure that the financial statements comply with the Companies Acl 201. They are also resp)nsible for safeguarding the assets of the Company and hence for takn'ng reayjnable steps for the pVentn and deteth'on of fraud and other irregularities. Approv by the 8oard of Directors on 23 August 2023 and signed as authoiÈsed on their tehaff by". Professor Bill Clegg Chair of the Board of Trustees
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 Icontlnu•d) I report on the acUnts ofthe company for the year ended 31 DeCemr 2022, which are set out on pages 10 to14 RESPONSIBILITIES AND BASIS OF REPORT As the charity's truslees of the company (and also the directors for the purposes of o)mpany lawl you are resp)nsible forlhe preparation ofthe accounts in accordance with the requirements of the Companies Act 20¢ ('the 2006 Acv) Having been satisfied that the aeeounts of the company are not reqLFired to be audited under Part 16 of the 2006 Act ant1 are eligible for independent examination. I report of my examination of your charity's accounts as carried out under s. 145 ofthe CharitÈs Act 2011 lthe'2011 Nrt). In carrying out my examina*"on I have follow the directions given by the Charty Commission under s.14515llbl of the 2011 Act. INDEPENDENT EXAMINERS, STATEMENT I have completed my examinatl¢n. I confirm that no matters have o)rre to my attention in connection with the examinatr'on giving me cause to believe.. (1) a(tounts'ng records were not kept in respect of the company as required by s.386 ofthe 21)X Art (2) the accounts do not accord wth those accounting records. (3) The accounts do not comply with the accounb'ng requirements of s.396 of the 2006 Act other than any requirement that the accounts give a true and fai¢ view is not a matter considered as part of an independent examination., or. {41 The accounts have not been prepared in acojrdance wth the methods and principles of the Statement Recommended Practice for the accounting and report¢ng by charÈbes lapplicable to charrties preparing their accounts in accordance with the Finanual Reporbng Stsndard applicable in the UK and Republic of Irdand IFRS10211 lan W Shipley FCCA for and on behalf of Prentis & Co LLP Chartered knountants & Independent Examiners 115C Milton Road Cambridge CB41XE
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 STATEMENT OF FINANCIAL ACnVITIES (Including In¢ome & Expenditure Account) FOR THE YEAR ENDEO 31 DECEMBER 2022 2022 2022 Unro8tr- Restr. Icted 2022 2021 Total Unrestr. kted 2021 Restr- 2021 Total Noto INCOME Donations Charitsble activities Investment la 1b 60,169 5.345 489 60,169 5.345 489 59,054 6,963 373 59.054 6,963 373 TOTAL INCOME 66,003 66,003 66,390 66.390 EXPENDITURE Charitable activit$ 88,907 10,162 99.069 103,953 103,953 TOTAL EXPENDITURE 88,907 10,162 99,069 103,953 103,953 NET EXPENDITURE AND NEf MOVEMENT IN FUNDS FOR THE YEAR TRANSFERS BETWEEN FUNDS (22.904) (10.162) {33.C66) {37.563) (37,563) {13,4501 13.450 NET MOVEMENT IN FUNDS FOR THE YEAR AFTER TRANSFERS (36.354) 3.288 (33,W) (37,563) (37,5631 RECONCILATION OF FUNDS Total Funds brought forward Total Funds carried foTh¥ard 179.315 179,315 216,878 216,878 142.961 3288 146.249 179.318 179,316
CHRISTIANS IN SCIENCE COMPANY NUMBER.. 05959444 BALANCE SHEET AS AT 31 DECEMBER 2022 2022 2021 CURRENT ASSETS stock 2.177 2,419 Debtors (Gift dI Cash at bank 8.915 137,249 2.440 175.910 TOTAL CURRENT ASSETS 148,341 180,769 LIABILITIES CREDITORS- amounts falling due wllhin one year {2.0921 {1,454) NET CURRENT ASSETS & NEf ASSETS 146249 178.316 THE FUNDS OF THE CHARrrY Unrestricted Restrfcted 142.*1 3,288 179.315 146.249 179A16 For the year ending 31 Dernber 2022 the company was entitkd to exemption from au¢Jtt under section 477 of the Companie5 Act 2006 rekb.ng to small (x)mpanies. Directrjrs. responsibilitw.. the members have not required the MpanY to obtain an audrt of its COUnts for the year in question in accordan th sectFon 476. the directors acknowledge their responsibilities for comptying wth the requirements of Ihe Act with respeet to accounting records and the preparats.( of accounts these accounts have been prepad in accxjrdance with the provisn$ applicab to ojmpanies subject to the small companies, regime. Approved by the Board of Directors of Chrislians in Suence on 23 Augusl 2023 and signed on their behalf by Professor Bill Clegg Chair of the Board of Trustees The notes on pages 11 to 14 fomi part ofthese finanaal slateffEnts 10
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2022 The financial ststeffnts have been prepared under the historical cost ¢onvent"on wth items recogni8ed at cost or transaction value unless otherwise stated in the relevanl notes to these finanGial statements. The financial statements have been prepared in axordance with Acc4)unting and Repolng by Charitie5." Statement of Recommended Practsce applicable to charitÉes preparing their accounts in accordance with the Financial Reporting Standard applicable lo ¢harities preparing their accounts in accordance wth the Financial Reporting Standard applicab in the UK and Republic of Ireland IFRS 1021{issued O¢tober2019 and effective 1st January 20191- (Charrties SORP (FRS 102}l. the Financial ReForb'ng Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Incoming Re8our¢¢s Grants. where conditions have been met to establish entsUernen( are included in the ststent of Finandal Activikn'es on a receivable basis. Grants where 0)nd'onS establishing entitlefft have not yet been met a deferred. Other voluntary income is irscluded in the Statsment of Financial Acts"v'es on an axruals basis where receipt is assured wth reasonable Certainty and is receivable at the bance sheet date. Interest Recelvable Interest receNabb is included within the Stment of Financial A¢tMbes on a receNable basis. R•sources Expendod Expenditure on chantable acbvith.es comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that Can be alk)cated dIreY to such activib'es and those costs of an indirect nature necessary to Supwrt them. Costs of generating Funds o)mprise the costs asscoated with attracting ino)me and the costs of any adwitie$ which are primarily for fundraising purposes. Governance costs indude expen¢Jrture on general admintstrab"on, and expenditure on management and compliano with constitub'onal and slalutory requirements. Support costs have been allL**d on the basis of usage of resources. IecOverable VAT is induded with the Lxtegory of expenses to which it relates. Stock Stock consists of bwks, leaflet5 and journals. These we valued at historic cos( except for older strth of aflets and periodicals which were marked at or nil value. Taxatlon Chrisbans in Science is a registered chanty and as such is exempt from income tax and corporabon tax on its charitsble activities under the provisions of the Income and Corporation Taxes Act 1988 Pen$lon Contributions Christsans in Science provides pensions for emPyeeS through The PpIe,$ Pension master trust. Full time employees are auto enrolled and the chanty provides a sum equsvalentto 10% of gross basic salary. Employees who opt out have their ¢ontn"butions paid into another pension fvnd of their thoice. Part time employees, whose earnings are below the threshold for compulsory 8Uto enrdmenL may choose to be enrolled voluntarily with the People's Pension. in which case the charity 14 contribute the stabJtory minimum (ujffenuy 2% of salary). Contn"butions by the charity are charged to the Ststent ofFinancial Activities as they become due. As it is a defined c0ntn"bUtn scheme. the charity has no obligation or ¢x)rnmitment other than the payment of the annual contribution Cash Flow Statement The company has taken advantage of the exemption in FRS 102 SORP for small Gharitses rt to prepare a Gash ow stalement. 11
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 NOTES TO THE FINANCIAL STATEMEPITS FOR THE YEAR ENDED 31 DECEMBER 2022 1. INCOME Donations 2022 2021 Unrostrlcted Donations from individu81s (excluding Gift Ad bui including legaaes) Donations from churches Subscriptions linctuding institutional) Gift Ad (2021 and 20221 Amazon Smile 47,486 54,844 500 3,174 8.915 500 3,233 374 113 60,169 59,054 b. Income from charltable actlvttl8s 2022 2021 Conference fees Literature sales 5.252 93 3,658 3.305 6.963 2. RESOURCES EXPENDED o. Charitsbl¢ acliviti•s 2022 Dlf•ct 2022 Support 2022 Totsl 2021 2021 Direct Support 2021 Total Conferences, leCre$ and other events Journal Newsletters Website studenl work Other Govemance Isee below) 7,756 30.283 38,039 4.129 7.656 11,785 26,254 6.134 5.020 32.916 7.708 7.511 2,083 4,335 1.910 3,639 29,100 9,299 18,897 8,527 5,879 3e.e11 11,382 23,232 10,437 9,518 1.574 1,286 2.582 10.445 1.073 13,027 1,073 19,860 79.209 99,069 23,607 80.346 103,953 Govemance costs include independent examination fee of £1.07312021 - £9881. 12
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 (¢onlinued) 2. RESOURCES EXPENDED (eontlnuedl b. 8upport costs 2022 2021 Development Officer, Executs"ve Officer, Secretary, Treasurer, employment and related costs Administrative cg)sts 8fNI insurance 68.5(KJ 76,259 10,709 4.087 79.209 80,348 Support Costs are apportioned according to time S1 by the Development (Thcer, Executive Offic•r, Secretary and Treasurer. 3. STAFF COSTS AND NUMBER8 2022 2021 Staff costs were as follows.. Wages and salarie8 Igrossl Soaal security c¢)sts (employer Nll Pension costs 82,424 790 5.286 70,345 7S6 5.158 68,500 76.259 No employee eamed more than £60.000 per annurn. Due lo the ssze of the Chanty all its stafflogether wilh the directors are nsidered key managerrent and the remuneration of key managennt that are not dirtOrS is shown above. The average monthty number of employees during the year was as follows.. 2022 2021 The directors wish to ackn¢)edge wlth thanks that a great deal of unpald work was done by various people, wilhoul which the Charity could not have funth'oned $uccessfvlly. 4. DIRECTORS, EXPENSES AND DONATIONS The directors receive no remuneration or expenses for acting as Iruslees. but can claim for reimbursement of expenses incLrred %lIe acb'ng for the Companylcharity. The total reimbursement of expenses was £O12021- £01 Directors made donations totalling £2.5CQ in 222 {from 5 directors) {2021- £13.130 from 5 directors) 13
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Iconllnued) 5. CREDITORS: Amounts falllng due wlthin one year 2022 2021 Accruals 2,092 1.454 2,092 1,454 Accruals includes £464 (2021- £5011 of outstanding pension contributions and £602 of outstanding PAYE and National Insurance contribub"ons12021 - £0) . RESTRICTED FUNDS (DONATION TO COVER EMPLOYMENT OF DEVELOPMENT OFFICER) AND A DONATION FOR STUDENT WORK 2022 2021 Balance brought foThvard Transfer from unrestncted funds Resources expended 13,450 {10,1621 Balance carried forward 3.288 This sum is the £2.038 residue of a glft to coverthe Development Officerfs salary and a gift of£1.250 (including gift aid) for student woth. 14