CHRISTIANS IN SCIENCE Company Numb8r: 05959444 Registered Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 CHRISTIANS IN SCIENCE Incorporated in England and Wales Registered Company No 05959444 Registered Charity No 1121422 TRUSTEES'IDIRECTORS, REPORT AND FINANCIAL STATEMENTS for the year ended 31 DECEMBER 2024 CHRISTIANS IN SCIENCE Company Number: 05959444 Reglstered Charity No.. 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 REFERENCE AND ADMINISTRATION DETAILS DIRECTORS I TRUSTEES Mrs. Stephanie J. Bevan Prof. Berry Billingsley Rt. Revd, Dr. Richard l. Cheetham Dr. Neville Cobbe Prof. William Clegg (Chair) Dr. Rhoda J. Hawkins Dr. Simon E. Kolstoe Mr. Joc81yn H. Moule Rev. Angela J. B. Lynas Prof. Hugh R. Rollinson Mr. Colln J. L. Taylor (Secretary) (stood down 09105125) (appointed 09105125) (appointed 091051251 (appointed 091051251 (appointed 09105124) (co-opted 5124) (appolnted 19112124} CHAIFIMAN OF DIRECTORsrrRUSTEES Prof. William Clegg GOVERNING INSTRUMENT Memorandum and Artlcles of Association adopted by written special resolution passed on 31 December 2013. REGISTERED AND PRINCIPAL OFFICE Christians in Science 78 Ashton Road Hyde Cheshire SK14 4RN COMPANY REGISTRATION NUMBER 05959444 CHARITY REGISTRATION NUM8ER 1121422 INDEPENDENT EXAMINER lan Shipley FCCA For and on behalf of Pr8ntis & Co LLP Chartered Accountants 1 fj5C Milton Road Cambridge CB4 1XE BANKERS - MAIN Bank of Scotland plc 33 Old Broad Street London BX2 1LB BANKERS- SUBSIDIARY PayPal (for receiving funds only) The Charity Bank (deposit account) Scottish Widows (deposit account) N2tWest Southampton Page l of l5 CHRISTIANS IN SCIENCE Company Number.. 05959444 R8gister8d Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 CHRISTIANS IN SCIENCE This is the eighteenth annual report and accounts by the Trustees of Chrislians in Science (who are also the Directors of the Company), for the year ended 31 December 2024, the accounting reference dato. Christians in Sclence was registered as a charity by the Charity Commisslon on 31 October 2007, and these Accounls will be presented to the Charlty Commission as part of our annual report to th@m. Th&se accounts comply with the Charities Act 2011, the Companies Act 2006. the Memorandum and Articles of Association and Accounting and Reporting by Charities.. Statement of Recommended Practioe applicable to charities preparing their accounts in accordance with the Financial Reporllng Standard applicable in the UK and Republic of Ireland (FFiS102) (issued October 2019 and effective 1 January 2019). STRUCTURE, GOVERNANCE AND MANAGEMENT Constitution Christians in Science (generally abbreviated to 'CiS' in thg report that follows} was incorporated as Christians in Science Limited on 9 Octob8r 20D6, Company Number 05959444. 11 is a private Company limited by guarantee not having a 8har8 capital, governed by its Memorandum and Articles of Association, subsequently revised and updated in December 2013. By sp8cial resolution dated 31 December 2013 the name of the Company was changed to Christians in Sci@nce, and this was approved by Companles House on 9 January 2014. The new constitution was approved by the Charity Commission on 18 December 2013 and approved by written special resolutiori passed on 31 December 2013. Cis organises as an explicitly Christian society, full membership of whlch is open only to those who affirm the Declaration of Faith and agre8 Wlth its Aims. However, others are welcome to join as associate members. Appointment of Trustees Founding Directors were appoinled by the Committee of Christians in Sclence (the predecessor organisation) prior to incorporation and appllcatlon for charity status, and thereafter the Directors appoint new Directors. Since granting of charity status our normal practice h8s been to refer to them as 'the Trustees,. The present Trustees are all full members of Cis. The Trustees are provided with the training that is considered appropriate to their needs and requir9ments in their role as trustees of the charity, The Board of Trustees is required to meet at minimum of2 times per year and mel 3 times in 2024, Tho Trustees give their services voluntarily. OBJECTIVES Cis is an International network of those concerned with the relationshlp between science and Christian faith., membership is open lo scientists, teachers, students and all those with an interest in this dialogue. Cis is primarlly a professional group, aimed at those working in science, although we are happy to welcome into membershlp anyone wilh an interest in science and faith, subject to the qualifications required by the constitution (see above}. The charitable objectives of Cis are.. 'to advance the Christian religion by the study of thè interaGtions between science and religion,. The specific Aims of Cis are.. Page2 of 15 CHRISTIANS IN SCIENCE Company Numb8r: 05959444 Regist8r@d Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR T14E YEAR ENDED 31 DECEMBER 2024 To develop and promote biblical Christian views on the nature and scope of science and its interaction with the Christian faith, bringing a biblical Christian perspective on scienlrfic issues into the public arena. To encourage Christians who are engaged in scientific work lo maintain an 8Ctive faith, apply it to their professional lives and share it within the scientifiG community. To support churches by helping congregations appreciale the harmony of science and fallh and assist them wlth outreach activities, To help Christian science studenls to integrate their religious beliefs with their studies and to support them as Ihoy graduate and progress in their careers. To stimulate responslble Christian attitudes and action towards care for the envlronment. GENERAL ACTIVITIES In order to fulfil our alms we arrange the following for our m8mb6rs'. Literature, Media and Resources.. The journal Science and Christian Belief is provided online for all members. A newsletter (Précis) is mailed several times durlng the year and includes articles and information about forthcoming events, conferences, and publlcalions, Ourwebsile and YouTube channel provide access to many growing, additional resources. A monthly news update is emalled to all members with online access. Leaflets addressing key questions of science and falth are produced for free dlstribution in both print and online form, especlally lo students ancl churches, Vldeo resources from our conferences, central online events and sometimes our local group activitles are also made available on our YouTube channel. Conferences and Events., We hold hybrid conferences at various times during the year. These can typically include day-long conferences, often held one in Spring and the other in Autumn. These conferences, formerly th8 Northern and Southern Conferences respectively, have been renamed to avoid fostering any sense of a norlh-soulh divide and to encourage participants from all regions. In addition, the former annual Student Conference has been renamed as the 'Connect Conference, to embrace early career scientists as well as students. Additionally, online and hybrid evening events are increasingly being offered throughout the year. Our most rscenl conference in Autumn 2024 celebrated the 80th annlversary of Cis. Local Groups and Networking= Much of the work and Influen￿ of Cis occurs through local groups. We encourage the formation of local groups for mutual support and fellowship, and for furthering the aim5 of Cis. The local groups organise a range of meetings. lectures and olher events. Cis also coordinates a UK-wide network of scienGe-Christianity foGused public engagement organisalions and individuals - the CAKE network that meets regularly online and provides practical supporl and fellowship for those involved, Competitions and Prizes.. We continue to run our annual Student Essay CDTMpelition and Oliver Barclay Lectureship competition to engage student and early-career scientists. ACHIEVEMENTS AND PERFORMANCE IN 2024 Overview The activities of Cis h8ve largely followed the pattern of former years, being based around key events such as conferences, annual competitions and Local Group activity- The age structure of Local Group leadership continues to be a problem as more slderty l&aders retire or need support from younger colleagues. Organlsing replacefflents has at times proved difficuSt. Across 2024 the Truste@s have formulated and implemented a programme of change, ren8wal and vision at all levels of Cis that we hope will begin to bear significant fruit from 2025 and will lead to more activity and sustainability in our operations. This ranges over what we do, who we seek to impact and how we structure and seek to grow Cis as an organisation and as a voice in the sciencg- faith conversation. Fage 3 of15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registered Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 Fund-ralslng efforts continue as there Is an annual shortfall in monies coming in and the amounts Spent to cover normal runnlng costs. Flnances and fund-raising will be a focus In 2025 as we seek lo diversify our funding base and grow both membershlp and grting to Cis. Cost savings have been implemented where possible. Modest engagement wlth studenls and early career sclentisls with Cis has been achieved by the Student Essay Compelition and the Oliver Barclay Lectureship (awarded to an emerging communicator on Science and Faith), Entries into both have been reduced this year in comparison lo r@cent years and thought needs to be put into how to best market and grow these to better engage with largat audiences. As mentioned above, a fortnightly online meeting, CAKE, continues to grow and be active. At these meetings information and fellowship is shared between the various organisations activ8 in the SGience and Religion f161d in the UK. This is proving helpful and worthwhile for all concern@d and tho groups involved have begun to plan joint events together. Mgmb&rshlp At the close of 2024 the fee-paying membership of Cis was 489 (2023: 512), of which 67 (2023,, 66) were Associale Members. This figure includes 812023: 14) Early Career Members and 7 (2023,. 2} student Members. In addition, there were 3 (2023.. 11} free {first membership yearl student members, and 51 {2023.' 53) complimentary long-term members. There were 34 (2023: 25) Friends. Membership Fees in 2024 totalled £21,614.60 (2023.. £22,658.85) and Donations £31,310.29 {2023: £37,743,82), excluding donations made through CAFlStewardship and G￿t Ald clalmed on eligible donatlons. Conferences. Lectures and Events The 2024 Connect Conference was held on one day in June at Aylesbury on the theme of 'Belng a Believing Scientist., Speakers were: Dr Nathan James Dr Marl van Emmerik Sigourney Bonn8r Dr Cecilia Brassett The 2024 Autumn Conference of Cis was held on an evening and the following day in October in Birmingham Dn the theme 'Celebrating 80 years of Christians in Science., Main Speakers were: Rev Prof David Wilkinson Nick Spencer Hannah Waite Davld Hutchins James Ungureanu Nathan Bossoh We a180 had 12 Short Papers submitted and presented by 12 dlfferenl individuals in two parallel sessions. Both conferences were delivered in hybrid mode with most participants present in person and a smaller number jDining onllne. Recordings of both events are available on our YouTube channel. Page 4 01 15 CHRISTIANS IN SCIENCE Company Number: 05959444 Reglstered Charity No.; 1121422 REPORT OF THE TRUSTEESIDIRECTQRS FOR THE YEAR ENDED 31 DECEMBER 2024 Publlcatlons and Soclal Medla The Cis journal, Sci8nce and Chrlstlan Belief, is published twice a year and is available to a51 CIS m8mb8rs in dlgital formal online through tho Journal's wabslte, The Cis newsletter Précis, published four times a ypar, is posted to all UK-based members. A PDF version of the Précis is freely available lo all on the Cis websile. A monthly news Update Is clrculated by emall to all members who have online access and is also fr8ely available to all on the Cis webslte, Individual Cis members continued to publish books and contrlbute artlcles to magazines and journals in 2024 and speak on Sclence-Faith issues in churches, at conferences, schools, festlvals and in the madia, both in the UK and abroad. We continue to maintaln a presence on social medla via various digilal platforms (Facebook, X, Instagram éic.} and became more active on Linkedln Ihls year. Soclety OffiGors Mary Browett. our full-time Ex8culive Officar, continued to manage much of the routine administrallve work of Cis with great efficiency and skill, and being the first point of contact for many of those approaching Gis for further informalion, assistance etc. Dr Gavin Merrifield has Gontinued the role of General Secretary, works v@ry hard for Cis and carries out this role faithfully. During 2024 he contributed an increas8d number of hours in his parl-time role, and received a correspondingly higher payment. Roger Tucker has continued the voluntary rolg of Membership Secretary. Roger has worked very hard in this role to improve the Cis membership database and 8nsure th8 smoalh mailings both printed and via email. He has also developed a new online forum as a platform for communication and discussion among CIS members., this was launched al the end of 2024. Stephen Walley continues In th6 role of Cis Treasurer and receives remuneration for this role. Stephen covers most of the flnances for Cis, We are also grateful to the members of the Cis Operatlons Committeo and our fellow Cis Trustees for their advice, guidance and support, Annual General Meeting The AGM of thè membership was h8ld online in 2024 to enable more to attend. AGM papers were sent out to Cis members in advance and those that alt@nded were happy to accept the reports with no queries arising, Public Benefit The Cis Trustees confirm that they have referred to the guidanGe coniained in the Charity Commission's general guidance on Public Benefit when reviewing the charity's aims and objectives and in planning future activities. In particular. the TrLtstees continue to consider how planned actlvlties will contribute to the Aims and Objectives they have set. The activiiies that ar@ undertaken provide public benefit1n the following ways.. 1 , By helping Christian believers to integrate their faith with the science they learn from the media and other sources of information. 2, By promoting the understanding of science among Christian communities. Page5of15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registered Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 3. By exploring th8 ethical implicatlons of new scientlflc discoveries. 4. By helping science Students integrate their rel Igious beliefs with the science Ihey16arn In thelr courses. 5. By giving church leaders opportunities to learn more of the importance of science in today's world. 6. By providing support and encouragement for sclentists who are Christians. These contribulions are made by means of.. Confsrences. Lectures (in person, onlin6, and hybrid as appropriate). Discusslon groups. Th6 quarterly newsleit&r, journal, open access website and digital platForms. Free and reduced membership rates for studenls and others with dlfficult clrcumstances, Publication and free distribution of a series of leaflets aimed at students, and another series for church members and the public. Most conference talks available on the CIS YouTube channel, together with some of the presentations to local groups (all recordings are accessible to all and are provlded free), Cis members speaklng and writing on Sclence l Faith is8U@s in the ffledia, Collaboration with other organisations involved in the science-falltt inlerface. PLANS FOR THE FUTURE The Cis Trustees have spent much of 2024 reorganising and reinvigorating our policies and procedures. This has ranged from overhauling paperwork and the operating structure of Cis lo putting in place a renewed vision and staffing to Implement that Vision. We expect to see the fruits of this through 2025 and beyond as new ideas and programmes begiii to fllter into OP8rations. We are hop8ful that these will have positive Impacts on our core mlssion of provldlng a supportive fellowship for Christians operating within sclen¢ear was £72,519. Income came in as follows.. £58,474 came in via our Bank of Scotland checking account (this includes £5,140 in Gift Aid), £11,755 came in via PayPal, and interest payments amounted to £1,119 from CAF and £1,171 from Charity Bank. Voluntary income amounted to £64,754 (there was no income frorn Cis Southampton in 2024). Expenditure on charitable activities in 2024 amounted to £95,269 {2023- £89,373). The net effect was an overall deflcit for the year of £22,750 (there was a credit in 2023 of £6,189). Page 6 of 15 CHRISTIANS IN SCIENCE company Numb•r'. 05959444 Reglstered Charlty No.. 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 minor fraud was committed against Cis via DVLA amounllng lo £49,92 in 2024 land a furthor £16.62 on January 2, 2025). The Bank of Scotland subsequently refunded these moneys in full (£66.54), on January 21, 2025. Inv8Stigatioii of tha fraud In conlunctlon wlth DVLA is ongolng. Re$orvè$ pollcy The Cis Directors, afip.I careful dlscusslon, consider that £80,000 conslilutes a sufficleni resgrve lo mp.el our commitments at present stafflng12v61s. This will be regularly revlewed as commllments change. Al the end of 2024 the Charity's overall funds slood 81 £129,688 (2023, £1 fo2,4381 RISK The Cis Dlrectors continue to monitor th& malor rlsks lo which the charlly Is exposed. They are of the opinlon Ih8t approprlate decisions have been taken lo minimlse Ihese risks as far as is possible. STATEMENT OF THE COMPANY DIRECTORS, RESPONSIBILITIES Company law requlres the Directors to prepare financial statements for each flnancial perlod whlch a true and fair view of the Company's financial activities durlng the period arid of ils finanGial posiliori at the period- end. In preparing those fln8nclal stalements, the dir¢ctors are required lo.. Select suitable accounting polici88 and Ih&n apply them conslstently. Observe the methods and principl88 in the Chari1188 SORP, Make judgements and estlmates that are reasonable and prud&nl. Adopt the going consern basls unless11 Is inappropriate lo presume that the Charitable company will oonlinue on that ba319. The Directors are rosponsib16 for keèping proper acaounting records which disclose wllh reasonable accuracy at any timo the finan¢ial posltlon of the group and to enable them to ensure that the financial slatemenls comply with the Cofflpanies Act 2006. They are also responslble for safeguarding the assets of the Comp8ny and hence for taking reasonable steps for thB prevenllon and detectlon of fraud and other irregularltles. Approved by the CIS Board of Directors on 241h June 2025 and signed as authorised on their behalf by.. Professor Bill Cleo Chair of the Board of Tru3tees Pu. 7of 15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registorod Charity No.: 1121422 REPORT OF THE TRUS'fEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINERS, REPORT I report on the accounts of th@ company for th9 year ended 31 Decgmber 2024, which are set out on pages 9 to15. RESPONSIBILITIES AND BASIS OF REPORT As the charlty's trustees of the company (and also the directors for the purposes of company law) you are responsible for the preparation cf the accounts in accordance with the requlrements ofthe Companies Act 2006 {'Ihe 2006 Act,) Having been satisfied that the accounts of the company are not requlred to be audited under Part 16 of the 2006 Act and are eligible for Independent examinatlon, I report of my examlnation ofyour charity's aGGounts as carried out under s. 145 of the Charilles Act 2011 (the '2011 Act'l. In carrylng out my examination I have followed the directions given by the Charity Commission under 5.145(5)(b) of the 2011 Act, INDEPENDENT EXAMINERS, STATEMENT I have completed my examinatlon, I confirm that no matters have come to my attention in connection with th examination glvlng me cause to believe.. (1) accounllng records were not kept in respect of the company as required by s.386 of the 2006 Act., (21 the accounts do not accord with those accounting records. (3) The accounts do not comp5y with the accounting requirements of 8.396 of the 2006 Act olhar than any requirement that the accounts give a 'true and fair, view is not a matter considered as part of an independent examlnation. or: (41 The accounts have not been prepar8d in accordance with the methods and principles of the Statement Recommended Practice for th8 accounting and reporting by Gharities (applicable to charities preparing thelr accounts in aGcordanc8 Wlth the Financial Reporting Standard applicable in th& UK and Republic of Ireland (FRS102)). lan W Shipley FCCA for and on behalf of Prentis & Co LLP Chartered AGCOU ntants & Independent Examiners 115C Milton Road Cambridge CB41XE Page 8 of15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registered Charity No,; 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 STATEMENT OF FINANCIAL ACTlVtTIES FOR THE YEAR ENDED 31 DECEMBER 2024 (Includlng Incom6 & Expenditure Account) 2024 2024 2024 2023 2023 2023 Unreslr- Icted Restr- Icted Total Unrestr- icted Re8tr- icted Total Notas INCOME Donations (including Gift Aid) Charitable activities Investment 64,754 64,754 87,219 2,000 89,219 5,475 2,290 5,475 2,290 4,894 1,449 4,894 1,449 TOTAL INCQME 72,519 72,519 93,562 2,000 95,562 EXPENDITURE Charitable aGtivilies 95,269 95,269 80,103 9,270 89,373 TOTAL EXPENDITURE 95,269 95,269 80,103 9,270 89,373 NET EXPENDITURE AND NET MOVEMENT IN FUNDS FOR THE YEAR TRANSFERS BETWEEN FUNDS (22,750> (22,750) 13,459 (7,270) 6,189 {3,982) 3,982 NET MOVEMENT IN FUNDS FOR THE YEAR AFTER TRANSFERS (22.750) (22,750) 9,477 (3,288) 6,189 RECONCILATION OF FUNDS Total Funds brought forward Total Funds csrried forward 152,438 152,438 142,981 3.288 146,249 129,688 129,688 152,438 152,438 Notss.. 1. In 2023, there were donations {including Gift Aid) which contributèd towards th6 Davalopmont Officer'8 salary, 2. Reslrlcted expenditure was on the Dev8lopm8nt Offlc6r's salary {whlch was partlally paid for in 2023 by donations given in 2022 and 2023 for that purpose) and expenses inGu￿ed during work amongst postgraduate students. P&ge9 of15 CHRISTIANS IN SCIENCE Company Numbor: 05959444 Reglst¢red Charlty No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 Notes 2024 2023 CURRENT ASSETS Stock lin¢luding Southampion CISI 500 1,275 Debtors (Gift Aid) Cash at bank (includlng £1,058 held by Southampton CIS) 4,953 126,112 5,670 147,030 TOTAL CURRENT ASSETS 131,565 153,975 LIABI LITIES CREDITORS one year amoltnls fallSng diie wlthin (1,877> 11,537} NET CURRENT AssFfs & NET ASSETS 129,688 152,438 THE FUNDS OF THE CHARITY Unrestrlcled (In¢ludlng £1,058 held by Soutliampton CISI 129.688 152,438 129,688 152,438 For the year ending 31 December 2024, the ¢ompany was entitled to exemptlon from aLidit under section 477 of the C*ompanies Act 20Q16 relating to small companies. Directors, 163ponsibilitles'. Th8 meinberb have not roquired the company to obtain an audit of its accounts for tlie year in qLieslion in accordance with section 478. The Directors acknowlgdge their r@sponsibilitie5 for Complying with the requirements of Ilie Acl with respect to accounling records and the preparallon of ar¢ounts. These accoLints have be6ri pr￿Pared in acGordanL'e witli the provisions appllcable to companiE)s subject lo the small eompdnitts, regime. Approvpd by t116 Board of Director¥ of Ghrislians in Science on 24th June 2025 and signed on their behalf by Professor Blll Clegg Chalr of the Board of Trustees Thg nolos on pages 13 to 15 form part of these financial sÈatemenls. l)aLie 111 ()r i i CHRISTIANS IN SCIENCE Company Number: 05959444 R8gist8red Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2024 The flnancial statements have been prep8red under the historical cost convention wilh i18ms recognised at cost or transaction value unless otherwlse stated in the relevant nolas to these financial sla18ments. Thg financi21 statements have been prepared in accordance with Accounting and Reporting by Charities,, Statement of Recommended Pr8ctI￿ applicable to charities preparing their accounts in accordance with the Financlal Reporting Standard applicable to charities preparing their accounts in accordance with the Financial Reporllng Standard applicable in the UK and R9public of Ireland (FRS 102)(issu&d October 2019 and effective 18t January 2019) (Charities SORP (FRS 102}}, the Financial Reportlng Standard applicabl6 In the UK and Republic of Ireland (FRS 102) and ths Companies Act 20Q6. Incoming Resources Granls, where conditions hav6 been met lo establish enlltlement, are included In the Statement of Flnancial Activlties on a receivable basis. Grants where condltions establishing entitlement have not yet been met are deferred. Olher volunlary income is included in the Statement of Financial Activities on an accruals basis where recelpl Is assured with reasonable certainty and Is re￿1vable at the balance sheet date. Interest Receivable Interest receivable is included within the Stat'ement of Flnanclal Activities on a receivable basls. Resources Expended Expenditure on charitable activities comprises those costs incurred by th8 charity in th& delivery of its activities and servlces for its beneficiaries. It includes both costs that can b8 allocat8d directly lo such activities and those costs of an indirect nature necess3ry to support them. Costs of generating funds comprise the costs associated with attracting incom8 and the costs of any activities which are primarily for fundraising purposes. Governance costs include expenditure on general administration, and expenditure on management and compliance with constitutional and statutory requirements. Support costs have been allocated on the basis of usage of resources. Irrecoverable VAT is included with the category of expenses to which it relales. Stock stock consists of books, leaflets and journals. These are valued at historic cost, except for older stocks of leaflets and periodicals which were marked at lasser or nil value. Taxation Chrlstians in Science is a registered charity and as such is exempt from income tax and corporation lax on its charitable activities under the provisions of the Income and Corporation Taxes Act 1988. Page 11 of15 CHRISTIANS IN SCIENCE Company Numbor: 05959444 Registerod Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 P8nsion Contributions Christians in Science provides pensions for employees through The People's Partnsrship master trust. Full lim& employees are auto enrolled and the charlty provides a sum equivalent to 100/0 of gross basic salary. Employees who opt out have their conlrlbutlons paid into 8nother pension fund of their choice. Part time 9mployees, whose earnlngs are below the threshold for compulsory auto enrolment, may choose lo be enrolled voluntarily with The People's Pension, In which case the charity will contribute the statutory minimum {currently 20/0 of salary), Contributlons by the charity are charged to the Stalement of Financial Activities as Ih6y become due. As it Is a dgfln6d contribution scheme, the charity has no obligation or commitment other than the payment of the annual contribution. Cash Flow Statement The company has taken advantage of the examption in FRS 102 SORP for small charities not to prepare a cash flow statement, Page 12 of 15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registerod Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR TFIE YEAR ENDED 31 DECEMBER 2024 NOTES TO THE FINANCIAL STATEMENTS I. INCOME a. Donatlons 2024 2023 Donations from individuals (sxclud ing Gift Aid but including legacies) Donations from churches Non-member journal subscrlptlons (Incl. Victoria Inst.) Gifi Aid Glfl from Templeton Foundatlon (unrestricted) Amazon 54,060 74,884 500 2,551 4,423 3,220 500 3,371 10,378 86 64,754 89,219 b. Income from charltable actlvltles 2024 2023 Conference fees Llterature sales 5,418 57 4,738 156 5,475 4,894 2. RESOURCES EXPENDED Charltable actlvltles 2024 Dlrect 2024 Support 2024 Total 2023 DireGt 2023 Support 2023 Total Conferences, lectures and other events Journal Newsletters Website Student work Other {e,g. donations, DVLA fraud I, )} Governance { I 10,651 3g.556 50,207 8,112 37,761 45,873 1,546 2,695 1,908 2,087 156 5,896 13,323 7,271 7,953 992 1,709 2,085 750 949 33 11,361 13,894 4,986 6,309 219 13,070 15,979 5,736 7,258 252 16,018 9,179 10,040 1,148 1,235 1,235 1,205 1,205 19,043 76,226 95.269 13,638 75,735 89,373 f. Th8 fraud committed against us in 2024 through tho DVLA amounÉ@d to £49. 92 in 2024. This mon8y was refunded to us by Bank of Scotland in January 2025. 2. Governance costs Include Independent examrnatffon feg of £1, 235 (2923, £1,205). Page 13 of15 CHRISTIANS IN SCIENCE Company Number: 05959444 Registered Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 2. RESOURCES EXPENDED (continued) b. Support costs 2024 2023 Development Officer, Executive Officer, Secretary, Treasurer, employment and related costs Administrative Costs and Insurance 68,862 89,842 7,364 5,893 76,226 75,735 Support costs are apportioned according to time spent by the Developmenl Officer, Executive Officer, Secretary and Treasurer. 3. STAFF COSTS AND NUMBERS 2024 2023 Staff costs were as follovws: Wages and salaries (gross) Social security costs (employer Nl} Pension costs 63,502 64,123 5,360 5.719 58,862 69,842 No employee earned more than £60,000 per annum. Due to the size of the Charity all its staff together with the directors are considered key management and th8 remuneration of key management that are not directors Is shown above. The average monthly number of employees during the year was as follows,, 2024 2023 The directors wish to acknovvledge with thanks that a graat deal of unpaid work was don6 by various people, without which the charity could nol hav6 functloned successfully. 4. DIECTORS, EXPENSES AND DONATIONS The directors receive no remuneration or expenses for acting a8 trustees bul Gan claim for reimbursem6nt of expenses incurred while actillg for the company/ch8rily. The total reimbursement of expenses in 2024 was £D (2023 - £950). Directors made donations tot811ing £5,339 in 2024 (from 3 directors)12023 - £3.643 from 5 directors), Page'14 of 15 CHRISTIANS IN SCIENCE Company Numbor: 05959444 Registered Charity No.: 1121422 REPORT OF THE TRUSTEESIDIRECTORS FOR THE YEAR ENDED 31 DECEMBER 2024 5. CREDITORS Amounts falling due within one year 2024 2023 Accruals 1,877 1,537 1,877 1,537 Accruals includes £552 (2023 - £397} of outstanding pension contributlons. 6. RESTRICTED FUNDS Restricted funds Gonsist8d of a donation towards the cost of employlng a Development Offlcer and a donation for student work from 'Transforming the Mind,. 2024 2023 Balanc8 brought forward 2023 donation (inGIL¢ding Gift Aid tovvards Development Officer's salary Transfer from unrestricted funds Resources expended 3,288 2,000 3,982 (9,270) Balance carried forward Page 15 lif15