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2022-09-30-accounts

Charity Registration Charity Registration Charity Registration Number Number 209230
Company Registration Number 293710
Governing Instrument Articles ofAssociation dated 18th November 2021,as amended.
The principal
aim		 is to provide nursing care based on Christian Science
principles.
Directors (Trustees) Mr BBlandford
Mrs M Chaplin
Mr G H Ekins
Mrs G A Smith
Mr A M Holland
CEO/Administrator Mrs E P Lawal
Registered Office Charton
Manor
Gorse
Hill
Farningham
Kent DA4 OJT
Independent Auditors Myrus Smith
Chartered
Accountants
Statutory
Auditors
Norman
House, 8 Burnell Road, Sutton
London SM1 4BW
Bankers Lloyds Bank Pic
130The Broadway
Bexleyheath
Kent DA6 7DP
Investment Managers Investec Wealth 8 Investment Ltd
30Gresham
Street
London EC2V 7QN &
Atomos Investments Limited
16South Park Sevenoaks
Kent TN13 1AN
Solicitor Stone King
Boundary
House
91 Charterhouse Street
London
EC1M 6HR
Insurance Brokers Arthur J.Gallagher Insurance Brokers Limited
Temple Circus House
Temple Way
Bristol
B$16HG

Unrestricted Restricted Total Total
Funds Funds 2022 2021
Notes f f
Income from:
Donations
and leqacies		 2 648,979 643 649,622 606,191
Charitable
activities:
Contributions
received		 3 565,532 70,666 636,198 938,684
Investment
income		 4 99,826 26,331 126,157 124,940
Total Income 1314337 97640 1411977 1669810
Expenditure
on:
Cost ofraising funds:
Investment
management		 fees 5 27,733 5,980 33,713 30,520
Expenditun.
on cbarftabte		 activities:
Provision ofcare services 6 1,187,586 255,799 1,443,385 1,334,226
Total expenditure 1 215319 261 779 1 477098 1 364746
Net income/(expenditure) before investment
gains 99,018 (164,139) (65,121) 305,069
Net gains/(losses)
on investments		 15 (511,983) (79,600) (591,583) 762,130
Net income/(expenditure) 10 (412,965) (243,739) (656,704) 1,067,199
Transfers
between funds		 18 (50,000) 50,000
Net Movement
in Funds		 (462,965) (193,739) (656,704) 1,067,199
Reconciliation
offunds:
Fund balances at the start ofthe
reporting
period		 18 7,265,809 974,592 8,240,401 7,173,202
Fund balances at the end
reporting
period		 ofthe 10 600284~ 700853 7583697 ~04
4

2022 2021
Notes f
FIXED ASSETS
Tangible
fixed assets		 14 2,155,980 2,175,197
Investments 15 4,956,529 5,595,935
7,112,509 7,771,132
CURRENT
ASSETS
Debtors 16 63,584 59,748
Cash at bank and in hand 472,417 471,722
536,001 531,470
CREDITORS: amounts
falling		 due
within one year 17 64,813 62,201
NET CURRENT ASSETS 471,188 ~69269
TOTAL ASSETS LESS CURRENT
LIABILITIES 19 7,583,697 8,240,401
THE FUNDS OF THE CHARITY
Unrestricted
General Funds 18 6,802,844 7,265,809
Restricted
Hawthorne
Trust		 [Charton Manor] Benevolent Fund 18 3,898 64,588
Brenda Woodcock Memorial Fund 18 247,975 275,119
Visiting Christian Science Nurse Service 18 527,480 633,385
Gifts to Christian Science Nurses Fund 18 1,500 1,500
TOTAL CHARITY FUNDS 7,583,697 8,240,401

2022 2021
Cash flows from operating
activities:
Net movement
in funds for the year		 (656,704) 1,067,199
Depreciation
charges		 76,747 73,231
Investment
income		 (126,157) (124,940)
Loss on the disposal offixed assets 4,259
Losses/(Gains)
on investments		 591,583 (762,130)
(Increase)/decrease
in debtors
Increase/(decrease)
in creditors		 (3,834)
2,612		 60,128
~11,940
Net cash used in operating
activities		 (115,753) 305,907
Cash flows from investing
activities:
Investment
income		 126,157 124,940
Purchase oftangible fixed assets (57,530) (136,010)
Purchase offixed asset investments (1,506,328) (1,128,934)
Proceeds from the sale offixed asset investments 1,528,274 874,054
Cash (deducted
from)/added
to investment		 cash 25,875~9,709 1,393
(389,497)
Net cash provided
by investing
activities		 116,448 (264,557)
Increase/(decrease)
in cash and cash equivalents		 in
the year 695 41,350
Cash and cash equivalents
at the beginning		 ofthe year 471,722 430,372
Total cash and cash equivalents
at the end ofthe
year 472,417 471 722

'/o
Buildings 2
Boilers/plant 5
Furniture, fixtures and fittings 10
Equipment 10
Computer equipment 20
Motor vehicles 20

2. DONATIONS
AND LEGACIES
2022
f.		 2021f
Donations 103,612 272,652
Legacies 546,010 333,539
649,622 606,191

3.INCOME FROM CHARITABLE ACTIVITIES 2022 2021
Contributions
due from guests		 593,251 883,486
Amounts
due from staff/students		 34,471 46,140
Phone recoveries 1,032 3,107
Otherrecoveries 7,444 5,951
636,198 938,684
4, INVESTMENT INCOME 2022f 2021
F
From listed securities 125,624 124,479
Bank interest 533 461
126,157 124,940

5.COST OF RAISING FUNDS 5.COST OF RAISING FUNDS Direct Support Total Total
Costs Costs 2022 2021
Investment
management
fees		 f33,713 fNil f33,713 f30,520
Of the f30,520 expenditure recognised in 2021, f26,339 was charged
to unrestricted
funds		 and F4,181 was
charoed to restricted
funds.
6.COST OF CHARITABLE ACTIVITIES Direct Support Total Total
Costs Costs 2022 2021
Provision of nursing care f1,219,446 F223,939 f1,443,385 f1,334,226

7.ANALYSIS OF DIRECT COSTS Raising Charitable Total Total
fundsf activities
f		 2022
F		 2021f
Salaries and wages 655,963 655,963 634,296
Social Security costs 55,122 55,122 53,164
Other pension costs 51,344 51,344 52,480
762,429 762,429 739,940
Investment
Managers fees		 33,713 33,713 30,520
Food supplies 45,790 45,790 54,535
Nursing
Supplies		 26,480 26,480 26,477
Contributions
to nursing fees		 168,344 168,344 81,223
House sundries 44,038 44,038 49,089
Repairs, maintenance
and leasing		 28,612 28,612 37,146
Service contracts 138 138 1,105
Travel expenses and allowances 14,069 14,069 11,824
Other professional
fees		 25,573 25,573 23,847
Trust sundries 29,057 29,057 21,951
Depreciation 74,916 74,916 75,659
33,713 1,219,446 1,253,159 1,153,316
Of the f1,153,316recognised
in 2021,f1,122,7
off30,520was charged to raising funds.		 Of the f1,153,316recognised
in 2021,f1,122,7
off30,520was charged to raising funds.		 Of the f1,153,316recognised
in 2021,f1,122,7
off30,520was charged to raising funds.		 Of the f1,153,316recognised
in 2021,f1,122,7
off30,520was charged to raising funds.		 96was charged to charitable
activ		 ities
and Other		 Expenditure
8.ANALYSIS OF SUPPORT COSTS Raising Charitable Total Total
fundsf activities 2022f 2021
Salaries and wages 113,981 113,981 108,890
Social Security costs 13,517 13,517 8,378
Other pension costs 11,526 11,526 10,802
139,024 139,024 128,070
Depreciation 1,831 1,831 1,831
Governance
(Note 9)		 4,869 4,869 4,619
Electricity and gas 33,534 33,534 32,696
Rates and insurance 36,218 36,218 37,348
Telephone 4,149 4,149 4,045
Printing,
postage and		 stationery 4,314 4,314 2,821
223,939 223,939 211,430
All ofthe f211,430 recognised in 2021 was charged to charitable activities.
9.GOVERNANCE
COSTS		 2022f 2021f
Auditors
remuneration		 3,900 4,200
Directors' expenses
(Note 11)		 969 419
4,969 4,619
10.NET INCOME/(EXPENDITURE) 2022f 2021
This is stated after charging:
Depreciation 76,747 73,231
Auditors
remuneration		 - audit services 3,900 4,200
Pension costs (defined contribution scheme) 62,870 63,282

1:E419)were reimbursed
to 4(2021:2)Trustees
in the year		 for travel.
TAFF COSTS 2022 2021
6 6
Staff costs during the year were as follows:
Wages and salaries 769,944 743,186
Social secudity costs 68,639 61,542
Pension costs 62,870 63,282
901,453 868,010

gains, provided
t		 hat its expenditure
is for char		 hat its expenditure
is for char		 itable
purposes.
14.TANGIBLE FIXED ASSETS Motor vehicles
Freehold
land		 furniture
and
and buildings equipment Total
6 E 5
COST
At 1stOctober 2021 3,188,824 376,043 3,564,867
Additions 53,758 3,772 57,530
Disposals
At 30th September 2022 3,242,582 379,815 3,622,397
DEPRECIATION
At 1stOctober 2021 1,111,385 278,285 1,389,670
Disposals
Charge for the year 56,851 19,896 76,747
At 30th September 2022 1,168,236 298,181 1,466,417
NET BOOK VALUE
At 30th September 2022 2,074,346 81,634 2,155,980
At 30th September 2021 2,077,439 97,758 2,175,197

15.FIXEDASSET INVESTMENTS Government
and Fixed
Interest
Total Cash Securities Equities Unit Trusts
6 E 6
Market value at 1 October 2021 5,595,935 140,953 836,930 1,451,129 3,166,923
Additions
in the year		 1,509,919 3,591 392,045 1,113,952 331
Disposal proceeds (1,557,742) (29,468) (229,456) (1,032,629) (266,189)
Net investment
gains/(losses)
-Realised gains/(losses) on disposals 9,542 (15,623) 38,299 (13,134)
-Unrealised
gains/(losses)		 (601,125) (152,944) (415,154) (33,027)
M
2 t
1* t306 pt		 0 2022 4,956,529 115,D76 830,952 1,155.597 2.854,9D4
Cost at 30September 2022 4,6D2,D41 115,D74 983,953 984,569 2,518,445
Cost at 30September 2021 4,283,199 140,953 822,750 1,281,515 2,037,981

16.DEBTORS 2022
F		 2021f
Trade debtors 24,207 21,028
Other debtors 2,902 8,807
Prepayments
and accrued income		 36,475 29,913
63.584 59,748
17.CREDITORS: Amounts falling due within one year 2022 2021
F 5
Taxes and social security 21,312 13,398
Other creditors 12,470 11,048
Trade creditors and accruals 31,031 37,755
64,813 62.201
18.RESERVES Gains/
Brought (Losses) on Carried
forward
E		 Income
6		 Expenditure
f		 Investments
6		 Transfers
6		 forward
5
2022
Unrestricted
General		 Fund 7265 009 1,314337 ~1,215 319 ~511.983 ~5D OOO 6 802 844
Restricted
Funds:
Brenda Woodcock Memorial Fund 275,119 3,889 (5,554) (25,479) 247,975
Charton
Manor Benevolent		 Fund 64,588 (110,690) 50,000 3,898
VCSNS Fund 633,385 93,751 (145,535) (54,121) 527,480
Gifts to Christian Science Nurses Fund 1,500 1,500
974,592 9764D ~264.779 ~79600 5000D 700053
8,240,4D1 1.411977 477477,009 ,~691,583 7583697, ,

18.RESER VES (cont'd)
Comparative information for the movement in reserves in the previous year is as follows: Gamer
Brought (Losses) on Carried
forward
f		 Income Expenditure
f		 Investments
F		 forward
f
2021
Unrestricted General Fund 6,279,164 1,516,653 (1,198,128) 668,120 7,265,809
Restricted Funds:
Brenda Woodcock Memorial Fund 226,738 24,467 (1,112) 25,026 275,119
Charion Manor Benevolent Fund 72,575 21,740 (29,727) 64,588
VCSNS Fund 593,225 106,955 (135,779) 68,984 633,385
Gifts to Christian
Science Nurses		 Fund 1,500 1,500
71732,02 , 1,609015 ~1,364746 762,130 0240401
19.NET ASSETS BY FUND Brenda Charton Gifts to
Woodcock Manor Christian
Memorial Benevolent VCSNS Science
Total General
f		 Fundf Fund Fund Nurses
Fund
f
2022
Tangible fixed assets 2,155,980 2,155,980
Investments 4,956,529 4,241,031 195,552 519,946
Net current assets 471,188 405,833 52,423 3,898 7,534 1,500
As at 30th September 2022 7,583,697 6,802,844 247,975 3,898 527,480 1 500
Comparative information for the analysis of net assets by fund
in the previous year is as		 follows:
Brenda Charton GIRs to
Woodcock Manor Christian
Memorial Benevolent VCSNS Science
Totalf General
f.		 Fund Fundf Fundf Nurses
Fund
f
2021
Tangible fixed assets 2,175,197 2,175,197
Investments 5,595,935 4,770,954 218,885 606,096
Net current assets 469,269 319,658 56,234 64,588 27,289 1,500
As at 30th September 2021 8,240,401 7,265,809 275,119 64,588 633,385 1,500

HAWTHORNE
TRUST LIMITED		 HAWTHORNE
TRUST LIMITED		 HAWTHORNE
TRUST LIMITED
OPERATING
INCOME
AND		 EXPENDITURE ACCOUNT Year ended Year ended
FOR THE YEAR ENDED 30TH SEPTEMBER 2022 30September 30September
Note 2022 2021
INCOME
Due from guests for nursing services (excl. phones) 593,251 883,486
Due from staff and students
(excl. phones)		 34,471 46,140
Phone recoveries 1,032 3,107
Other recoveries 7,444 5,951
Amounts
considered
doubfful		 0 0
Total contributions
received		 from continuing operations 636,198 938,684
Donations
and gifts - unrestricted		 103,612 230,912
Donations
and gifts - restricted		 (Benevolent Fund) 0 21,740
Donations
and giffs - restricted		 (Brenda Woodcock Memorial Fund) 20,000
Donations
and gifts - restricted		 (Gifts to Christian Science Nurses Fund) 0
Legacies 546,010 333,539
Investment
income		 126,157 124,940
Total income 1,411,977 1,669,815
EXPENDITURE
~fbi
6
6
Investment
Managers fees		 33,713 30,520
~Cr'~livities
Contributions
towards
patients		 fees by HTLNSCNS Senevolent Fund 1 168,344 81,223
Salaries, social security costs and pension costs 762,429 739,940
Food supplies 45,790 54,535
Nursing
Supplies		 25,681 25,527
Laundry 798 950
House sunddies 44,039 49,089
Repairs, maintenance
and leasing		 28,612 37,146
Recruitment
advertising		 895 975
Service contracts 138 1,105
Travel expenses
and allowances		 14,069 11,824
Other professional
fees		 25,573 23,847
Trust sundries 28,162 20,976
Depreciation 74,916 71,400
Loss on disposal 0 4,259
Total costs in furtherance
of		 the charity's objects 1,219,446 1,122,796
~Su Eocft;gsat
Salaties, social security costs and pension costs		 139,024 128,070
Depreciation 1,831 1,831
~O
Electricity and gas
Rates and insurance		 33,534
36,218		 32,696
37,348
Telephone 4,149 4,045
Printing,
postage and stationery
Total support costs		 4,314
219,070		 2,821
206,811
~6
Professional fees (auditor's
remuneration)		 3,900 4,200
Directors expenses
Total management
and administrative		 expenditure 969
4,869		 419
4,619
Total expenditure 6 1,364,746
NET (EXPENDITURE)/INCOME (65,121) 305,069
oses "'"" ™M
Realised gains/(losses)
on disposal
of investments
Unrealised
(losses)/gains
on investments
NET MOVEMENT
IN FUNDS		 9,542
~60,		 90,234
671,896
sk,06,
Note 1:Income due from guests for nursing services was funded as follows slo 040
Aid Fund for Christian
Scientists		 in Need of Nursing Care 0.0 0 31.7 280,335
Hawthorne
Trust and other Benevolent		 Funds 2804 168,344 9.6 84,671
Guests and other pdivate means 71.6 424,907 58.7 518,480
100 593,251 100.0 883,486