CHRISTIANS IN SCIENCE Incorporated in England and Wales Registered Company No 05959444 Reglstered Charity No 1121422 TRUSTEES, REPORT AND FINANCIAL STATEMENTS for the year ended 31 DECEMBER 2023
CHRiSTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATION DETAILS DIRECTORS I TRUSTEES Prof. Berry BillingSY Prof. Bill Clegg {Acting Chair of Board ol Trusleesl Prof. Paul Ewart (chair of Cis Committee) (Resigned 31.12.231 Mr Jos Moule Prof. Euan Nisbel (Resigned 24.D7.231 Rev Angela Lynas Mrs Siephanie Bevan (Appointed 01.07.231 Dr Newlle Cobbe IAppointed 01.07.231 C J LivirKJstone Taylor (Appointed 11.04.241 EXECLrrivE CHAIRMAN Prof. Paul Ewart GOVERNING INSTRUMENT MemoraThJum and Arudes of Associalon adopted by written Sla1 resolution passe(l on 31 DerEmber 2013. REGISTERED AND PRINCIPAL OFHCE Veale Wasbrough WrdS Narrow Quay House Narrow Quay Bristol BS14QA COMPANY REGISTRATION NUMBER 05959444 CHARITY REGISTRATION NUMBER 1121422 INDEPENDENT EXAMINER lan ShIeY FCCA and on behalf of Prentis & Co LLP Chartered Accountsnls and Independent Examiners 115C Milton Road Cambridge CB4 1XE BANKERS- MAIN Bank of Scotland 33 Old Broad Street Lonéon 8x2 1LB BANKERS - SUBSIDIARY PayPal {fr)r Te1vIng funds only} The Charity Bank Ideposfc account) Scottish Widows Idoposil account) Natwest Southampton
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (conllnued) CHRISTIANS IN SCIENCE This is the seventeenth annual reFKSrt and accounts by the $teeS of Christians in scler (who ar8 also th8 direct of the companyl, for Ihe year ended 31 D•cemb&r 2023, vthich is the accourrting relerence date. Christsans in Science was registered as a charity by the Charity Commission on 31 October 2007, and these Accounts will be psent&d to the Charity Commission as part of our annual r8port lo them. These accounts comply with the Charities Act 2011. the Companies Act 21J06. the Memordndum and tiCleS ofAssociation and Accounting and Reporting by Charities: Slalement of R8comm8nded Practice applicable lo ch8rities preparlng their accounts in accordance wlh the Flnancial Reporb'ng Stsndard applicable in the UKand Republ of Ireland IFRS102} (issu1 October 2019 and effective 1 January 2019). STRUCTURE, GOVERNANCEAND MANAGEMENT Constllutlon Christians in Science (CISI was incorporated as Chrlstians In Soen¢8 Limited on 9 October 2006, company number 05959444. It is a private limited comwany limited by guardnlee not having a share capitsl, gov8med by Ils Memorandurn and Articles of Association w8r8 r&vised and updated in December 2013. By special solution dated 31 Dember 2013 the name of the Company was changed lo Christians in Science. The new constitution was approved by the Charity Commission on 18 December 2013 and gpproved by written special resolution passed on 31 Oecember 2013. The company organi5e5 85 an gxpliciuy Christian society.. fvll membership Df which is open only lo those who affirffl the declaration of faith and agree with the aims of Christians in Science. How8ver, others are welcome lo join as Assoaate m8mLrs. Appolnlment of Trustees Founding directors were appointed by the committee of Chrisbans in Suence Ith2 prede50r org8nisaliDnl prior lo inwrwration and application for charity status. and thereafterthe dIreorS appoint new directors. Since granting of charty ststus our nomial practice has been lo refer lo them 8S the trustaés. The present trustees are all full members of Cis. The trustees are provided with the training that is considered appropri8t& to their needs and requirements in their rol8 as trustees of the charity. The Board of Trustee5 trieels iYAce a year and the trustees give their semces voluntarity. OBJECTIVES Cis is an international network of those concemed with the relatTronship beeen science and Christian farf(h', membership is open to scientists, teachers, students and all those wth an interest in this dialogue. Cis is primarily a professional group, airned at those worting in saen, although we are happy lo welcome into eMbBhIP anyonewith an interest in sCie and faith, subj8ctto the qualifications required by the constitution Isee above). The charilabl@ Dbjecb'ves of Cis are: "to advance tho Chrlstlan rgllgion by the $tu(ty of the intèractlons between sclencg and religion". The sp6ryfic aims of Cis are.. ro develop and promole biblical Christian ewS on the nature and scope of sclere and its interaction wlh the Christian laith, bringing a biblical Christian perspective on scienb.fic issues into the public arena. To ancourage Christians who are engaged in scienttfic work to maintsin an active faith, apply il to their professional lives and shar8 il within the scienb'fic community. To support churches by helping congregab'ons appreuale the harmony of Scien and faith and a5S15t them with outreach activities. To help Christian lence students lo integrate their religious beliefs with their studies and to support them as they graduate and progrtsss in their careers. To stimulate responsible Christian attitudes arKI action toward5 care for the enwronment
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECÈMBER 2023 1cont1nu) GENERAL ACTIVITIES In order to fulfil our aims we arrange the following for our members.. Litsrature, Modla and Resourc.. Thejoumal Suence and Clb7stsan Belief is provided online for all members. A newsletter IPreCiSI is mailed sèveral Imes during the year and includes artid8s and information abDut forthcoming events, conferences. and publications. Ourwebsile provides access 10 a large number Of growing. additional resources. A monthty news update is emailed to all members with lIne 8¢¢ess. Leaflèts 3ddr6ssing key questions ol sci@nce and faith are prrMlurEd for free distn'bution. espeually to students and church6s. Vldeo resources from our conferences, central online events and sometimes our local group activities are also made availabl8 on our YouTube channel. Conferences and Events.. Two day-long conf8r8ncths ar& h8ld. in Spring and the other in Autumn. These conferences, formerfy the Northern and Southem conferen respectively, have been renamed to avoid fostering any sense of a north-soulh dmde and lo encourag8 P8rtiupanls from all regions. In addition, Ihe fr)mier annual sdent Conference has been narned as the Connect CLX)ference to embrace early career scientists as well as students. Online and hybrid evening events are increanglY "ng offer. Local Groups and Networklng: Much of the work and inffluence Of Cis occurs through local groups. We encourage the formation of local groups for rnutual support and fellowship. and for furthering the aims of Cis, The local groups organise a range of meetings, lectures and other events. The Spring Conference in 2022 brought together represenl8b'v8s of other organizations engaged in soen¢e£hrislianity public engagement activities in the UK. Following Ihls conference Cis establish8d an active online nebNorknng group, CAKE. for thesa organizat'ons lo stirnulate further peration and collaboration. Competltion$ and Prlzgs: We continue to run our annual Student Essay competition and Olivèr Barclay Le¢tUTeship competition to engage student and eady-career sryentists. ACHIEVEMENTS AND PERFORMANCE Overilew The actimties of Cis have followed the pattem of fomier years, being based around key events such as conferences. annual competitions and Local Group actiwty. The age structur8 of Local Group leadership continues to be a problem as more elderfy le8Jers retire or need supw)rt from younger colleagues. Organlsing replacements has al I'mes proved dIff11, and some groups are Thit functioning at the moment. Fund-raising efforts continue as there is an annual shortfall in monies coming in and the amounts Snt to cover the normal running costs. Cost savings have been implemented were possible and a reduCon in staff. Engagement with students and eady career scientlsts wth Cis has bson 8¢hieved by the Student Essay Compel((lon and the Oliver Barday Lectyreship awarded to an emerging communicator on Science and Faith. As mentioned above. a fortnighlly online meeting, CAKE. has been estsblished al which infomialion sharing between the various organisations active in Ihe Science and Religion ffiekl in the UK is faolilaled. This is proving helpful and worthwhile for all concemed. Membership Last yearf5 figuras are in brackets. The cUTnI fewaying mernbership is 512 {5651, of vthich 66 1771 are Associate Metnber5. Thi5 figure includes 141191 Eady Career Members and 216} Student Members. In addition, there are 11 (191 free (first membership yearl student members. and $31531 complimentary long-lerm members. There are 251641 Friends- note that last year this also included ex-members who wsh to stsy in touch. hAembership Fees totslled £23.118 (£24.9681 and Donabons £37,7691£20.935), exduding donats'ons made through CAFISlewardship and Grft Aid daimed on eligible donations.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR ThE YEAR ENDED 31 DECEMBER 2023 Icontinuedl Conferen¢e$. Lectures and Events The 2023 Conn8Ct Conference was held in March at Shelfield on the theme of 'Science, Faith and Ethics. Spoakers were:_ ProfJohn ant Cara Parrett Dr Nathan Bossoh Dr Zachary Ardem Dove Hutchings The 2023 Spring Confèrence was hekj in June in Edinburgh on the theme Df '8ig Questions in Sci8nce and the Church.. Part 1. Speakers were'.- Dr Bethany SD118red8r Dr Zachary Ardem Dr Joanna Leidenhag PrDf Wi150n Poon The 2Q23 Autumn conferen was held in October in London on the Ih8me'BKJ QuestK)n8 in Science and the Church.. Part 2 Spe8kers w8rg'.- Prof. Keith R. Fox Dr SharDn Dirckx Rev Dr Lucas Mix Prof Chris Wild Publlcatlons and Soclal Modla Thejoumal. Science and Christian Belief. is published tiCe a year and is availablè lo all Cis m@mb8rs in digitsl formal online. Th8 Cis n&wsl8tt6r Pracis, published fwr times a year. is posted to all UK based members. A PDF version of the Précis is freely available to all on the Cis website. A monthty news Update is circulated by email lo all mombers have online access and is also fY avallabte 10 811 on the Cis website. Individual Cis rnembers continued lo publish books and contribute a'c5 to magazines and journ8ls in 2023 and srM)ke Dn Scien-FaIth issu8s in thurches. at conferences, schools, festivals and in the media, both in the UK and abroad. We continue lo maintain a preserKe on soual media via various digitsl plalfomis- Facet0k. Twitter, In8tsgram elc. Local Groups The totsl of groups is 13 al the end of 2023. These are loyaled in Bristol. Dundee, Edinburgh, Ireland, Manchester, Norwich, OxfDrd, Sheffield, South WesL Southampton. StAndrews. Tyneside and Northumbedand and Worcesler. These are all informally affiliated to Cis and are in large part self•SUPPOrting, except for the SDUthampton gmup which is formally affiliated. and its finances have been induded in this report.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 {contlnuedl Devolopment and Student Work Up till August 2023 %then Jack Aderson finished his contract as Cis Development Offic8r. he had CL)ntinuèd lo encourage slud8nts by sending monthly updates to student members to promote evonts and opportunities lo be involved in. These acliwlies indude the fdlow'ng. Thé maintenance of a Cis YouTube Chann81 with recordings of this yearfs talks and conferences. We have us8d this as a platform to sUPPWt Local GrDUP events and recordings. Promote the Oltver Barday lecture. This is gNen to a'rising starf in Science l Faith Communication who is under the age of 35. The Developmenl Offr continued to develop collaborative rdationships whlh other Science and Fieliglon groups in the UK and with UCCF. including GtKI and the Big Bang, European Leadership Forum and r8gular Fests'val events around the UK. SoGloty OfflrArs Jack Alderson was our Developm8nt Officer until August 2023 vthen his contract finished. Mary Browetl. our full time Executive Officer. continued lo manage much of th8 roubne administrative work of Cis wth great effit>ency and skill, acting as th& first point of contact by many of those approaching Cis for further infomialion, assistan etc. Dr Gavin Merrifield has continued the role of General Secretary. Gawn has worked very hard to ream the many aspects of and fijlfi'l this role. The Gen. Sec. acts also as temporary Secretary to the Trustees. and receives modest remuneration as does our Treasurer. Stephen Walley. Roger Tucker has continued the role of Membership Secrelary. Roger has worked very hard in this role lo improve the Cis membership database arKJ ensure the smooth mailings both printed arKI v58 email. We are grateful also to our other members of th8 Commlttee and Trustees for Iheir ad. guidanc8 and support. Annual Genaral Ma•tlng The AGM of the membership was held al the ALrtumrb Conference joint with online participation. AGM papers senl lo Cis mernbers and all Membe were happy to accept the reports with no questions raised. The minutes are availabl8 on application to the Secretary al the registered address.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 {continuedl Public Benefit The Trust8&s confim that they have fftferred to the guIdare conlaineé in the Charity Commission's general guidance on Public Benefit when reviewing the tharity's aims arKI objectNes and in planning future actwrties. In pardcular, the Trustoe5 Consid hc>w planned actmties will ¢ontribut8 to the aims and objectiv&s they have set. The actwities that are Uertaken prolde wblic tneffit in the followng Wdys.. 1. By helping believer5 to integrate their faith with the scie/ they leam from th8 media and oth8r sources of information. 2. By promollng the understanding of Scien among christs.an communtbes. 3. By exploring the ethical implications of nèw lent[r disven95. 4. By helplng science students integrate their rdigious beliefs wth the Scien they leam in their courses. 5, By giving church leaders opportunlLies to 8M more of the importanc8 of sciencè in today's world. 6. By providlng 5UPPOrt and 8ncouragement for s¢ionb"sts vtho are Chrisllans. These cOntriLtIOnS ar8 made by means OP Confer8nces. Lectures lin rSon, online, and hybrid as appropriate}- Discussi groups. The quarterfy newsletter, joumal, open a$$ webstie and digilal platforms. Free 8nd reduced m8mbership rates for students and Olhers dtfficult circumstances. Publication and free distribution of a serie5 of leaflets aimed at sbjdents, and another Series for church members and tho generdl public. Most Conference talks aVailae on the Cis YouTube cann81. together th some of the presentation5 10 local groups (all recordings are assIble lo all and are prowded freel. Cis members speaking and writing on Soence l Faith issues in the media. collabolI0n wlh other organisations invofved in the saerKe4aith interface. PLANS FOR THE FUTURE The rejection by the John Templelon Foundation and subsequendy ty thè Benefact frust of our 8pplications for funding h85 accentuated the worsening financial situation of Cis and. rf not aThelior8tèd by 8 successful bid to an allemative funding SOLJrce or by SignifinI reorganisatpon and enhaficement of Cis membership, leadership and actwilies, will require a curtailment of actTvity and reductron of salaried staff numbers. Cost-saving measures, such as moving the publication ol Scler& and Christian Belief journal lo online only, have been made and may need to be supplemanled by further incre8se in membership subscription ID make up for cent inflation-induced increases in costs. Stronger and more collaborative links have been forged with the other ain Sciance and Religion organi5alions in the UK IECLAS. God and the Big Bang, The Faith Experiment. UCCF eto}. 11 is the intèntion lo focus the wod( 1th UCCF on attra¢ting recent graduates atKI eady career soenb'sts to join Cis and thus both expand the meMbeh1P base and secure the next generation of acts've Cis members. A 'Vision Day, for Trustees and some Committee members in the summer of 2023 Considered a range of possible approaches to restructuring and streamlining the organisakn'on and leadership of Cis wlth the aim of developing more engagement of members through the fomiation of teams focusing on la5ks such as fin8nce, conference planni, recruitmenL local groups, subject groups, online resources, etc. and reliemng officers who CUrrenY bear mosl Df the burden of these tasks. This thorough remew is being carried forward by a 'task and finish group, charged with making specific recommendations during 2024, the 80th anniversary of the organisalion lortginally formed as a constituent part of Intervarsity Fellowship, the forerunner of UCCF, and called the Resèarch Scientists, Christian FellhIPI. This will aLso involve r8constrtuting the Committee of Cis to be made up mainly of team leaders rather Ihan representatives of particular constiluenl groups of Cis. Together with the 80th anniversary cel&brations, it is hoped that this will draw more members inlcF active participation, will raise our profile, and wll promote new and more effeclive 8Ctivrlies both nationally and regionally, attracting new memb&rs.
CHRISTIANS IN SCIENCE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2023 (continued) FINANCE REVIEW AND RESERVES POLICY Total income for the year was £95,562. Income Came in as folk)w5.' £89,442 came in via our Bank of Scotland checking account (this includes £13,623 in Gift Aid and £11,727 in a tegacyl, £7.722 came In via PayPal IrTh)stly for membership fees}, and interest payments anx)unted to £618 from CAF and £831 from Charty Bank. Voluntary income (excluding Gift Aidl amounted to £73,086. A restricted donation of £2,000 was given for support of the Development Officer Ithis sum includes £400 in Gfft Aidl- Expenditure on charitable acttvities amounted to £89,373 (2022 - £99,069). The net effect was an over811 credit for the year of £6.189 (there was a deficit in 2022 of £33,066). Reserves pollcy. The trustees, after careful discussion. consider that £80,000 constitutes a sufficient reserve ID meet our commitments at present staffing levels. This will be regularfy reviewed as commitments change. Al the end of 2023 the charity'5 overall funds stood at £152.43812022 £146,249). RISK The directors Continue to monitor the major risks to which the charity is exposed. They are of the opinion that appropriate decisions have been taken to minimise these risks as frdr as is possible. STATEMENT OF THE DIRECTORS. RESPONSIBILITIES Company law requires the d1ctorS lo prepare financial statements for each finan¢ial period which give a true and fair view of the Company's financial acb'vtties during the peritsj and of its financial position al the perth- end. In preparing those financial statements: the directors are required to: select suitable accounting policies and then appty them consistently., observe the methods and principles in the chartti.es SORP., make judgements and eslimales that are reasonable and prudent adopt the going Concern basis unless rt is inappropriate to presuff* that the charitable company will continue on that basis. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the group and to enable them to ensure that the financial staleThnls Comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and deteclÉon of fraud and other irregularities. Approved by the Board of Directors on and signed as authorised on their behalf by= Professor William Clegg Aoting Chair of the Board of Tnjstees
HRISMANS IN SCIENCE INDEPENDENT EXAMINERS REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 I report on accounts of the company for the year ended 31 Detsmber 2023. thich are set out on pages g to 14. RESPONSIBILITIES AND BASIS OF REPORT As the charity's trustees of the company {8nd 81so th8 directors for the purposes of company lawl you are responsible for the pr8paration of the accounts in accoréance yth the requirements ofthe Companies Act 2006 {'Ihe 2006 Ad'l Having been sal'sfied that the accounts ofthe company are not required to be audited under Part 16 of the 2006 Ad and arè eligibl8 for independent exarninalion, I report of my examination of your charity's accounts as carried out under s. 145 of the Charities Act 2011 (the .2011 Act'}. In carying out my examination S have followed the directions given by the Charity Commission under s.145(5Mbl of the 2011 Act. INDEPENDENT EXAMINERS, sfATEMENT I have completed my examination. I confim ihat no m8tters have come lo my attention in wnn8ction with the examination giving me c8use to believe= {11 accounb'ng records were not kèpt in respect of the company as required by s.386 of the 2006 Act., {21 the accounts do accord wth those acwjnting records. {31 The accounts do not comply with the accounb.ng requirements of s.396 of the 2006 Act other than any r8quiremenl Ihal the accounts gwe a Irue and fair vithv is not a matter considergd as part of an independent examination- or: 141 Thg accounts have not been prepared in accordance the Met5 and principles of lfve Slatemefit RèeL>mmendad Practice for the accounting and porting by charities (applicable to charities preparing their accounts in accordance wth the Finan(x81 Reporting Stsndard applible in the UK al Republic of IrelarKI IFRS102}1 18n W Shipley FCCA for and on behalf of Prentis & Co LLP Chartered Ac¢i)unlanls & Independent Examiners 115C Milton Road Cambridge CB41XE | Sk Ay.,k lolLF
CHRISTIANS IN SCIENCE COMPANY P4UMBER: 05959444 STATEMENT OF FINANCIAL ACTivmES {includlng Income & Expenditure Account) FOR THE YEAR ENDED 31 DEceMBER 2023 2023 Unrestr. 2023 Restr- 2023 2022 Total Unrnslr Icted 2022 Restr- icted 2022 Total Notes INCOME Donations (including Glft Aid) Charitable actswties Inve5trnenl la 87.219 2.000 89,219 60,169 ,169 1b 4,894 1,449 4.894 1.449 5,345 489 5.345 TOTAL INCOME 91562 2.000 95.562 66,003 66,003 EXPENDITURE Charitsble activities 80.103 9,270 89.373 88,907 10,162 99,069 TOTAL EXPENDITURE 80,103 9,270 89.373 88,9)7 10.162 99,069 NET EXPENDITURE AND NET MOVEMENT IN FUNDS FOR THE YEAR TRANSFERS BET¥VEEN FUNDS 13.459 17,270) 6,189 122,9)4) (10,162} (33,0661 (3,982) (13.450) 13,450 NET MOVEMENT IN FUNDS FOR THE YEAR AFtER TRANSFERS 9.477 (3.288) 6.189 {36,3541 3.288 {33.0661 RECONCILAMON OF FUNDS Total Funds brought forward Total Funds carried forward 142.961 3.288 146,249 179,315 179,315 152.438 152A38 142,961 3.28e 146,249 1. Donations (including Gift Aid) as a contribulion towards the Devélopment Offerfs salary. 2.. Restricted expenditure was on th8 Development Officw"s s818ry {which was parbally paid for in 2023 by donations giv8n in 2022 and 2023 for that Pufposel and expenses incuffed during worft amongst postgraduate students.
CHRISTIANS IN SCIENCE COMPANY NUMBER.. 05959444 BALANCE SHEET AS AT 31 DECEMBER 2023 Noteg 2023 2022 CURRENT ASss Stock (In¢luding Southampton CISI 1,275 2,177 Deblors (Gift Aid) Cash at bank lincluding £1,058 held by Southampton Cis) 5,670 147.030 8,915 137,249 TOTAL CURRENT ASSETS 153.975 148,341 LIABILITIES CREDITORS- amounts fallin9 duewithin one year (1,5371 12,0921 NET CURREKf ASSETS & NET ASSETS 152,438 146,249 THE FUNDS OF THE CHARITY Unrestricted linclu(Jing £1.058 held by Southampton Cis) Restricted (for work among students and young researchers) 152,438 142,961 3,288 152,438 146,249 For the year ending 31 December 2023 the company was entrtled to exempb.on from audit under section 477 of e Companies Act 2006 relating to small Companies. Directors, responsibilities,. the members have not required the Company to obtain an audit of its accounts for the year in"queslion in accordance wtth section 476, the direclDrs acknowledge their responsibilities for complying with the requirenEnts of the Act with reSpt to accounting records and the preparation of accounts these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. Approved by the Board of Directors Df Christians in Science on and signed on their behalf by Professor William Clegg Chair ol the Board of Trustees The notes on pages 1110 14 form part of these financial statements. 10
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 ACCOUNTING POUCIES FOR THE YEAR ENDED 31 DECEMBER 2023 The finanaal statements have been prepared under the historical cost nVentIon wf(h rftems recognised at cost or transaction valu8 unl$ olherwise ststed in th8 relevant notes lo Ih8s8 financial statements. Th8 financiel Statements have been prepared In accordance wth Accounting and Reporting by Charities.. Ststemenl of Recommended Practice applicable to charib.es preparing their accounts in accerdance with the Financial Reporting Stsndard applicable lo charities preparing their accounts in ¥COrdan with the Financial Reporbng Standaré appllcable in the UKand Rewblic of Ireland IFRS 102Xissued OGlober 2019and 8ffe¢tiv8 151 January 20191- {CharFti8s SORP IFRS 10211, the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 102) and the Companies Act 2(K16. Incomlng Resour¢g$ Grants, where conditions hav& been m&t lo 8slaUish enkn"lement, are included in the Ststemenl of Financial Activities on a receivable basis. Grants where conditions establishiftg entitlement have not yet been mel are deferred. Other voluntsry incoffle is included in the Slalemenl of Financial Actimties on an accruals basls where receipt is assured with reasonable certainty and is receivable al the balance sheet dale. Intgrest Receivable Interest receivable is included within the Statement of Finala1 Activities on a recewable basis. Resourcès Expended Expendlture on charitsble actmlies comprises those costs incurred by the tharity in the delwery of its activities and services for its beneficiBri8S. It indud8s both costs that can be alIcted diredy to such activities and thosè cos15 of an indirect nature necessary to SUFPOrt them. Costs of generating funds comprise the costs associated wth attracting income and the costs of any activities %¥hi¢h ar& primarily for fundraising purposes. Govemance costs include expenditur8 on g8ner81 administration, and expenditu on man898m&nt and compliance wth conslitLrtional and slatulory requirewnents. Supwrt costs have be allocaled on the basis of usage of resources. Irre(x)verdble VAT is included with the Categ of exp8nses to which tt relate5. Stock Stock consists ol books. leaflets and joumals. These are Valu al historic cost. except for older stocks of leaflets and periodicals which were marked at lesser or nil value. Taxatlon Christians in Science is a registered charity and as such is exempl incorne tax and corporation tsx on ils aritable acb'vities under the provisions of the Income and Corporation Taxes Act 1988. Pensbon Contrlbutlons Christians in scien provide5 pensions for employees through The Pgople'5 Partnership master trust. Full time employees are auto enrolled and the charity provides a sum equivalent to 10 /0 of gross basic salary. Employees who opt oul hav6 thair contributions paid into anDtrLer pènsion fund of their choice. Part tim8 employees, whose eamings are belowthe threshold for compulsory auto enrolment, may choose lo be enrolled voluntarily with The People's Penslon, in which case the charity will contn.bule the stalulory minimum IcuTren 2Yo of salary). Contributions by the Charity are charyed to the Ststement of Finanryal Aclivilie5 as they become due. As il is a defined contribution schème, th8 charity has no o1jj3.0n orcommitmenl othar than the payment of the annual contiibut'on. Cash Flow Statemont The ¢ompany has taken advantage ofthe exempb'on in FRS 102 SORP for small charities not to prepare a 5h flow ststsment. 11
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 NOTES TO THE FINANCIAL STATeMEITr6 FOR THE YEAR ENDED 31 DECEMBER 2023 1. INCOME Donations 2023 2022 Donauons from individuals {exduding Gift Aid Ixrt including legacies) Donations from churches Non-mernb8rjoumal subscrrptions Gift Aid Amazon 74.884 47,486 500 3,174 8,915 3.371 10.378 86 89.219 80.169 b. Income from charltable a¢tlYRles 2023 2022 Conference fees Literature sales 4.738 156 5,252 93 4.894 5.345 2. RESOURCES EXPENDED Charitable aGtlvltles 2023 Dir•ct 2023 Suprxt 2023 r)tal 2022 Olmct 2022 Total Support ConfeierKes. lectures and other events Joumal Newsletters Website Sludenl work Other GOVernaTr (see below) 8,112 37.761 45.873 7,756 30,283 38.039 1,709 2,085 11,361 13,894 4.986 6.309 219 1.205 13.070 15,979 5.736 7.258 252 1.205 6,662 1,574 1,286 26,254 6,134 5,020 32,916 7,708 6,306 2,582 10,445 1,073 13,027 1,073 13.638 75,735 89,373 19,860 79,209 99,069 Goveman¢e costs include independent examin8tion fe8 of £1,2051%)22- £1,073). 12
CHRISTIANS IN SCIENCE COMPANY NUMBER: 05959444 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 {contlnued) 2. RESOURCES EXPENDED (contlnued) b. Support Costs 2023 2022 Development Officer, Executive Officer, Secretary, Treasurer, employment and related costs Administral've costs and insuranc8 69,842 68,500 5.893 10,709 75.735 79,209 Support costs are apporlioned acwding to b'me spent by the Development orric8r, Ex8Luliv& Officer, Secretary and TreBsurer. 3. STAFF COSTS AND NUMBERS 2023 2022 Staff costs vwe as follows.. Wages and salaries {grossI Social surity ¢gsls lemployer Nl) Pension CDsis 64,123 62,424 790 5,286 5.719 69,842 No employee eamed more Ih8n £60.000 per annum. Due to the size of the Charity all its staff together with the directOfS are considered key management and the remuneration of key management that are not directors is shovm above. The average monthly number of employees during the year as follows: 2023 2022 The directors wsh lo ackno¥&d98 with thanks th8t a gr6at daal of unpaid work was done by various people, Ihout which the charity could not have functioned successfully. 4. DIRECTORS. EXPENSES AND DONATIONS The directors receive no remuneratiDn or expenses for acting as tnjstees. bul can claim for reimbursement of expenses incurred while acting forthe companylcharity. Th& total reimbursement of expenses was £95012022 £0). 13
CHRISTIANS IN SCIENCE COMPANY NUMBER.. 05959444 NOTES TO THE FINANCIAL STATEMENTS FOR TrIE YEAR ENDED 31 DECEMBER 2023 Icontlnued) 5. CREDITORS: Amounts falllng due wlthln one year 2023 2022 Accwals 1,537 2,092 1.537 2.092 Accru815 includes £39712022 - £4641 of outstanding pension conlribultons and £0 of outstanding PAYE and National Insurance conlribub'ons [2022 - £6021 6. RESTRICTED FUNDS CONSISTED OF A DONATION TOWARDS THE COST OF EMPLOYING A DEVELOPMENT OFFICER AND A DONAMON FOR STUDENT WORK FROM TRANSFOFIMING THE MIND, 2023 Balan brought fomard 2023 donation (including Gift Aid tOWdrd5 Development Officerfs salary Transfer from unresthcted funds Resources eynded 3,288 3.982 {9.2701 13,450 {10.1621 Balance carried forward 3,288 14