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**THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022**
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022**
The Trustees present their report and the financial statements for the year ended 31[st] March 2022.
## **REFERENCE AND ADMINISTRATIVE INFORMATION**
**Registered Charity No.** 230940 **Principal Address** Golden Cross House 8 Duncannon Street London WC2N 4JF **Trustees** Mrs R Harragin Hussey Mr K Ness (appointed 26[th] May 2021) Mrs K Sisson (appointed 19[th] July 2021) **Bankers** CAF Bank Ltd. Charities Aid Foundation Kings Hill West Malling Kent ME19 4TA **Auditors** FLB Accountants LLP 250 Wharfedale Road Winnersh Triangle Wokingham Berkshire RG41 5TP
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Christian Science Committees on Publication for Great Britain and Ireland is an unincorporated charity, registered charity number 230940.
The Governing Instrument of the Charity is Article XXXIII of The Manual of The Mother Church, The First Church of Christ, Scientist in Boston, Massachusetts (the ‘Manual’). The Charity was registered with the Charity Commissioners on 11[th] June 1964.
On 26 May 2021, under s 280 (2) of The Charities Act 2011, changes were made to some Charity administrative provisions to ensure best practice, including, quorum, voting, and calling of meetings, and included changing the minimum number of trustees to 3.
Under those provisions the District Manager and the Manager, Committees on Publication become Trustees on appointment to those positions. The third trustee is appointed jointly by the District Manager and the Manager, in accordance with those same provisions on appointing and removing trustees, contained within the charity's governing documents.
Kevin Ness, Manager, Committees on Publication, and Kylie Sisson, District Manager are Trustees in accordance with this rule and Robin Harragin Hussey is currently serving as the third trustee.
New Trustees are provided with a copy of the governing document, copies of recent minutes and other documents which might be helpful, by existing or previous Trustees.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022**
## **(continued)**
## POLICIES
Charity policies are reviewed in accordance with the review period stated in the policy. No policies were due for review. Current policies include the following:
- Expense Policy (including trustee expenses)
- Conflicts of Interest and Conflicts of Loyalties Policy
- Safeguarding Policy
- Risk Management Policy
- Investments Policy
- Volunteers Policy
- Privacy Policy
Trustees adhere to a Trustee Code of Conduct.
## RISK MANAGEMENT
The Trustees have reviewed the risk register and agreed appropriate actions to mitigate those risks.
## **OBJECTS AND ACTIVITIES**
The object of the charity is 'to correct in a Christian manner impositions on the public in regard to Christian Science, injustices done Mrs Eddy or members of this Church by the daily press, by periodicals or circulated literature of any sort' (extract from Article XXXIII of The Manual of The Mother Church).
The Charity supplies accurate information on Christian Science and its founder to the press, media in all its forms, other religious organisations, private individuals and public sector institutions such as schools and hospitals, to benefit the public by making more accessible and available the moral, ethical, and spiritual values that Christian Science affords those who study and practice its teachings. It consults with Parliaments and governmental and regulatory authorities on legislative issues that might affect the availability to the public of prayer-based spiritual healing as understood in Christian Science, and informs Christian Science churches, societies and members of The Mother Church throughout Great Britain and Ireland of certain legislative issues of relevance to the practice of Christian Science. It handles the appointment, or reappointment, of Assistants and of the multi-county one-person Committees on Publication operating throughout Great Britain and Ireland (having the same object and aims) and guides their work. The Charity provides information, advice and training (including technical support) to assist their work.
## **ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW**
During the year the charity continued its activities, with staff working remotely until February 2022, when it returned to a hybrid mode of working.
In Greater London the team of Assistant Committees, representing the majority of branch churches in that area, helped to keep their church members abreast of the charity’s activities in Greater London specifically, and more broadly. Individual Assistants advised the Committee for Greater London of mentions of Christian Science and prayerfully supported the activities of the office.
The charity continued to track all published responses in the national and local press written by the District Manager, UK Committees and/or other Christian Scientists during the year. The District Manager’s office responded to inaccuracies and misinformation in the press, online and elsewhere, whenever the opportunity arose.
Opportunities to address impositions included working with the media, academia, online, community groups and individual enquirers. This work also included talking with other Christian Science organisations and individual Christian Scientists.
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# **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022**
**(continued)**
## **ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW** _**(continued)**_
During the year the work to monitor parliamentary activities in the UK and Ireland for items of importance relevant to the practice of Christian Science continued. Various Consultations and draft Bills and Statutory Instruments & Guidances issued by Government Departments were reviewed. The charity also engaged with regard to COVID-19 regulations where appropriate. Legislative bodies included the Westminster and Scottish Parliaments, the Welsh and Northern Irish Assemblies, the Oireachtas in Ireland, and the British Crown dependencies (Tynwald in the Isle of Man, and the Bailiwicks of Jersey and Guernsey).
Committees on Publication were appointed for most jurisdictions in the UK and Ireland. The number of reappointments indicated a high degree of stability which is welcomed. We continue to seek to make appointments in jurisdictions in the British Isles currently without a Committee. The website _ukchristianscience.com_ continues to reflect responses issued by the office in the press and other media outlets and the Facebook page, ‘UKCS’ carries articles and testimonies of healing published in the Christian Science periodicals of relevance to the charity’s locale.
## **FINANCIAL REVIEW**
Core operating expenses are covered by grants from The Mother Church in Boston. Contributions were also received from Christian Science churches and societies in Greater London.
Taking into account liquidity requirements, the higher interest-bearing notice deposit account has been retained.
## RESERVES POLICY
Reserves are used to cover the gap between income and expenditure and the Trustees believe the current reserves are at an acceptable level to ensure continuance of the activities without recourse to major fundraising activities.
At the year end the charity held reserves of £110,580, of which £10,319 is restricted and £100,261 is unrestricted.
## RECLASSIFICATION
In 2021, staff costs of £258,545 were gifted from The Mother Church to the charity. This was presented net against the staff cost expense of the charity. It has been concluded that a more accurate representation of the activities of the charity is to present the staff costs on a gross basis within the Statement of Financial Activities. Consequently, the gift in 2021 has been reclassified to donated services to be consistent with the presentation in 2022.
## **PLANS FOR THE FUTURE**
In fulfilling the charity's purpose 'to correct impositions on the public with regard to Christian Science, injustices done Mrs Eddy or members of this Church by the daily press, periodicals, or circulated literature of any sort … [and to] circulate in large quantities the papers containing such an article…' (Church Manual, Article XXXIII), future plans include the following:
- Continue researching the location, literature, or teachings - where misapprehensions of Christian Science and injustices to its founder and/or Christian Scientists may be found;
- Continue correcting these misapprehensions and injustices;
- Continue monitoring and responding to the UK & Irish Parliaments and Assemblies, and government regulators as necessary;
- Continue working with journalists, academics, legislators and so on, to better facilitate the above;
- Extend the ways that the Monitor Gift Fund can be used - a fund with a limitation that can no longer be fulfilled - to enable it to have a slightly broader application, but still aligned with the original intent of the donors to the fund.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2022 (continued)**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **PUBLIC BENEFIT REQUIREMENT**
The Trustees have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to guidance published by the Charity Commission concerning the public benefit requirement.
## **APPROVAL**
The Report was approved by the Trustees on 25 October 2022 and signed on their behalf by:-
**K. Sisson Trustee**
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## **INDEPENDENT AUDITORS' REPORT**
## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **OPINION**
We have audited the financial statements of The Christian Science Committees on Publication for Great Britain and Ireland for the year ended 31st March 2022 which comprise the Statement of Financial Activities, the Statement of Financial Position and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charity's affairs as at 31[st] March 2022 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
- have been prepared in accordance with the requirements of the Charities Act 2011.
## **BASIS FOR OPINION**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the respective responsibilities of the Trustees and auditor section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **CONCLUSIONS RELATING TO GOING CONCERN**
In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.
## **OTHER INFORMATION**
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
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## **INDEPENDENT AUDITORS' REPORT**
## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **(continued)**
## **OTHER INFORMATION** _**(continued)**_
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION**
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:
- the information contained in the financial statements is inconsistent with the trustees’ report
- proper accounting records have not been kept; or
- the financial statements do not agree to the accounting records; or
- we have not received all the information and explanations we require for our audit.
## **RESPONSIBILITIES OF THE TRUSTEES**
As explained more fully in the Trustees' responsibilities statement set out on page 4, the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
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## **INDEPENDENT AUDITORS' REPORT**
## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **(continued)**
## **OUR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011, FRS 102 and UK tax legislation.
We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the recognition of income and the override of controls by management. We did not identify any significant risks in respect of accounting estimates.
Our audit procedures to respond to these risks included: inquiries of management their own identification and assessment of the risks of irregularities; and reviewing regulatory correspondence where available. Our audit procedures to respond to management override risks included: sample testing on the posting of journals; reviewing accounting estimates for biases; and reading minutes of meetings of those charged with governance. Our audit procedures to respond to revenue recognition risks included sample testing of income across the year to agree to supporting documentation, and reviewing income received either side of the year end to ensure this has been recognised correctly.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit.
There are inherent limitations in our audit procedures described above. The further removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance and misstatement resulting from fraud as this may involve sophisticated schemes designed to avoid detection, including deliberate failure to record transactions, collusion or the provision of intentional misrepresentations.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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# **INDEPENDENT AUDITORS' REPORT**
# **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
**(continued)**
## **USE OF REPORT**
This report is made solely to the charity's Trustees, in accordance with Sections 144 of the Charities Act 2011 and the regulations made under Section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity's Trustees, for our audit work, for this report, or for the opinions we have formed.
**Daniel Faust (Senior Statutory Auditor) For and on behalf of FLB Accountants LLP Statutory Auditor** 250 Wharfedale Road Winnersh Triangle Wokingham Berkshire RG41 5TP
25 October 2022
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2022**
|Notes
**INCOME**
**Donations and legacies**
2
**Charitable activities**
Contribution from churches and societies
in London based on membership
Contribution from The Mother Church
Contribution towards conference
**Other**
Government lockdown grants
**Investments**
Bank interest
**TOTAL INCOME**
**TOTAL EXPENDITURE**
3
**NET MOVEMENT IN FUNDS**
10
Fund balances brought forward
**FUND BALANCES CARRIED FORWARD**|General
Fund
£
266,419
5,576
33,747
2,533
-
728
309,003
(316,835)
(7,832)
108,093
100,261
=======
|Restricted
Funds
£
-
-
-
-
-
-
-
(87)
(87)
10,406
10,319
======||
|---|---|---|---|
The notes on pages 11 to 16 form part of the financial statements.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION**
## **FOR GREAT BRITAIN AND IRELAND**
## **STATEMENT OF FINANCIAL POSITION 31ST MARCH 2022**
|||General|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|
||Notes|Fund|Funds|2022|2021|
|||£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible fixed assets|6|1,922|-|1,922|3,166|
|**CURRENT ASSETS**||||||
|Debtors|7|6,861|-|6,861|4,213|
|Cash at bank and in hand||98,200|10,319|108,519|113,641|
|||105,061|10,319|115,380|117,854|
|**CREDITORS:**Amounts falling||||||
|due within one year|8|6,722|-|6,722|2,521|
|**NET CURRENT ASSETS**||98,339|10,319|108,658|115,333|
|**NET ASSETS**||100,261|10,319|110,580|118,499|
|||======|=====|======|======|
|**ACCUMULATED FUNDS**|10|100,261|10,319|110,580|118,499|
|||======|=====|======|======|
The financial statements were approved by the Trustees on 25 October 2022 and are signed on their behalf by:-
**K. Sisson Trustee**
## **Registered Charity No. 230940**
The notes on pages 11 to 16 form part of the financial statements.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022**
## **1. ACCOUNTING POLICIES**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## **General information**
The Christian Science Committees on Publication for Great Britain and Ireland is a registered charity in England and Wales and is unincorporated. The address of the principal office is Golden Cross House, 8 Duncannon Street, London, WC2N 4JF.
## **Basis of preparation**
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Charity constitutes a public benefit entity as defined by FRS 102.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these financial statements.
The financial statements are prepared in sterling, which is the functional currency of the entity, and are rounded to the nearest £1.
## **Exemption from preparing a cash flow statement**
The charity is a small charity and has utilised the small entity exemption from producing a statement of cash flows.
## **Preparation of the financial statements on a going concern basis**
The financial statements have been prepared on a going concern basis.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
It is the opinion of the trustees that due to the nature of the entity there are no assumptions or judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022**
**(continued)**
## **1. ACCOUNTING POLICIES** _**(continued)**_
## **Fund structure**
Unrestricted general funds are available to be used in accordance with the charitable objects at the discretion of the Trustees. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be used solely for particular purposes.
## **Income recognition**
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Where income is received in advance of meeting any performance related conditions and there is not unconditional entitlement to the income, its recognition is deferred and included in creditors as deferred income until the performance conditions are met.
Donations receivable for the general purposes of the charity are credited to ‘unrestricted funds’. Donations and legacies for purposes restricted by the wishes of the donor are taken to ‘restricted funds’.
Donated goods are recognised at their fair value. Donated facilities and services are recognised at the value the charity would pay in the open market for an alternative item that would provide a benefit to the charity equivalent to the donated item.
Income from government and other grants, including those in respect of Covid-19, are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
## **Expenditure recognition**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
## **Governance costs**
Governance costs include the costs attributable to the charity's compliance with constitutional and statutory requirements and have been included as support costs.
## **Tangible fixed assets**
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
## **Depreciation**
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures, fittings and equipment - over 3 to 5 years straight line
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# **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022**
## **(continued)**
## **1. ACCOUNTING POLICIES** _**(continued)**_
## **Debtors**
Debtors are amounts owed to the charity. They are measured on the basis of their recoverable amount.
## **Cash and cash equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
Cash at bank and in hand is held to meet the day to day running costs of the charity as they fall due.
## **Creditors**
Creditors are amounts owed by the charity. They are measured at the amount that the charity expects to have to pay to settle the debt.
## **Leases**
Operating lease rentals are charged to the Statement of Financial Activities on a straight-line basis over the term of the lease.
## **Financial instruments**
A financial asset or financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors and bank loans that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Financial liabilities are derecognised when the trust's contractual obligations expire or are discharged or cancelled.
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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (continued)**
## **2. Income from donations & legacies**
|**Income from donations & legacies**||||
|---|---|---|---|
|Donation from churches, societies and individuals
Donated goods and services|General
Fund
£
700
265,719
266,419
======|TOTAL
2022
£
700
265,719
266,419
======|TOTAL|
||||2021
£
8,500
258,545|
||||
267,045
======|
Income from donated goods and services represents the value of staff costs which are provided by The Mother Church. See Note 11 for further details.
In 2021, staff costs of £258,545 were gifted from The Mother Church to the charity. This was presented net against the staff cost expense of the charity. It has been concluded that a more accurate representation of the activities of the charity is to present the staff costs on a gross basis within the Statement of Financial Activities. Consequently, the gift in 2021 has been reclassified to donated services to be consistent with the presentation in 2022.
## **3. Expenditure** _**By Fund**_
|Notes
**_Direct expenditure_**
Staff costs
11
Parliamentary and professional fees
Rent
Printing, postage and stationery
Telephone and fax
Computer costs
Travelling
Books and papers
Conferences and training
Bank charges
Miscellaneous
Depreciation
**_Governance costs_**
Audit & accounts fee
**Total expenditure**|General
Fund
£
265,719
691
30,373
276
714
6,506
1,832
1,912
4,875
216
77
1,244
314,435
======
2,400
2,400
======
316,835
======|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
87
-
87
=====
-
-
=====
87
=====|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
87
-
87
=====
-
-
=====
87
=====|TOTAL
2022
£
265,719
691
30,373
276
714
6,506
1,832
1,912
4,875
216
164
1,244
314,522
======
2,400
2,400
======
316,922
======|TOTAL
2021
£
258,545
332
29,389
52
640
4,444
99
2,231
100
278
99
1,588
297,797
======
2,400
2,400
======
300,197
======|TOTAL|
|---|---|---|---|---|---|---|
||||||||
||||
||||
||||
||||
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
Page 15
## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022**
## **(continued)**
## **4. TRUSTEES REMUNERATION AND EXPENSES**
During the year, two trustees received remuneration from The Mother Church in their capacity as employees (2021: one). The legal authority under which the payments are made is the governing document of the charity.
Mrs R Harragin Hussey received remuneration £61,902 (2021: £102,347), including pension contributions of £3,954 (2021: £7,639) for her role as District Manager.
Mrs K Sisson received remuneration of £76,366 (2021: £18,583), including pension contributions of £5,083 (2021: £1,377) for her role as District Manager. Mrs K Sisson became a trustee on 19[th] July 2021.
No trustees received remuneration from the charity for their role as trustee (2021: nil).
During the year no trustees received any reimbursed expenses from the charity in their capacity as Trustee (2021: nil).
## **5. AUDITORS’ REMUNERATION**
|Audit of the financial statements
All other non-audit services|TOTAL
2022
£
1,500
900
2,400
====|TOTAL|TOTAL|
|---|---|---|---|
||||2021
£
1,500
900|
||||2,400
====|
|**6.**
**TANGIBLE FIXED ASSETS**
**Fixtures, fittings and equipment**
**Cost**
At 1stApril 2021
Additions
At 31stMarch 2022
**Depreciation**
At 1stApril 2021
Charge for year
At 31stMarch 2022
**Net book values**
At 31stMarch 2022
At 31stMarch 2021|£
10,880
-
10,880|
|---|---|
||7,714
1,244|
||
8,958|
||
1,922
=====
3,166
=====|
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
Page 16
## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (continued)**
## **7. DEBTORS**
|**DEBTORS**|||
|---|---|---|
|Trade debtors
Prepayments and other debtors|2022
£
225
6,636
6,861
====|2021
£
-
4,213|
|||
4,213
====|
|**8.**
**CREDITORS: amounts falling due within one year**
Trade creditors
Accruals and other creditors|2022
£
317
6,405
6,722
====|2021
£
-
2,521|
|---|---|---|
|||
2,521
====|
## **9. OPERATING LEASE COMMITMENTS**
## **Lessee**
At the reporting end date, the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
|Within one year
Between two and five years|2022
£
25,475
55,510
80,985
=====
|2021
£
28,877
-|
|---|---|---|
|||28,877
=====|
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
Page 17
## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2022 (continued)**
## **10. FUNDS**
|The Funds comprise:-
General Fund
Restricted Funds
- Monitor Gift Fund
- Channel Islands Fund|**Balance**
**Incoming**
**Resources**
**Balance**
**1 Apr 21**
**Resources**
**Expended**
**31 Mar 22**
£
£
£
£
108,093
309,003
(316,835)
100,261
9,462
-
(87)
9,375
944
-
-
944
118,499
309,003
(316,922)
110,580
======
======
======
======|
|---|---|
Monitor Gift Fund (now closed to donations) – provides gift subscriptions of The Christian Science Monitor newspaper to appropriate recipients, including Members of the British, Irish and European Parliaments, media and library contacts.
County Funds – are being held by the Charity pending appointment of committees to cover the area.
## **11. RELATED PARTIES**
The District Manager and three staff members (2021 – District Manager and three staff members) are employed by The Mother Church directly. Their employment contracts and reporting lines are to officers of The Mother Church although their duties relate to activities which may also be considered to be within the scope of the Charity.
The gross salaries were £228,177 (2021 - £215,742), with employer's national insurance of £21,846 (2021 - £25,482) and contributions to defined contribution pension schemes of £15,696 (2021 - £17,321).
The charity received income of £33,747 (2021: £22,097) from The Mother Church in respect of rental and other costs.
The Mother Church (First Church of Christ, Scientist, Boston, Massachusetts, USA) is the Church organisational body. The Governing Instrument of the Charity is Article XXXIII of The Manual of The Mother Church.
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
## Christian Science
- Committee on Publications -
UK and Ireland
FLB Accountants LLP 250 Wharfedale Road Winnersh Triangle Berkshire RG41 5TP
25 October 2022
Dear Sirs
During the course of your audit of the financial statements of the charity for the year ended 31 March 2022, the following representations were made to you by management and trustees.
1. We have fulfilled our responsibilities as trustees under the Charities Act 2011 for preparing financial statements, in accordance with the applicable financial reporting framework (FRS 102 and the FRS 102 Charity SORP), that give a true and fair view and for making accurate representations to you as our auditors and for the financial statements which you have prepared on our behalf for the charity.
2. We confirm that all accounting records have been made available to you for the purpose of your audit, in accordance with your terms of engagement, and that all the transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all management, trustees’ and members’ meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain audit evidence and have provided any additional information that you have requested for the purposes of your audit.
3. We confirm that significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
4. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed and accounted for in accordance with the applicable financial reporting framework.
5. We confirm that there had been no events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.
Address: Golden Cross House, 8 Duncannon Street, London, WC2N 4JF Tel: 020 8150 0245
email: londoncs@csps.com website: www.ukchristianscience.com
A Registered Charity - Number 230940 Page 1 of 3
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
6. We confirm that all related party relationships and transactions have been accounted for and disclosed in accordance with the applicable financial reporting framework.
7. We confirm that the charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including advances and credits granted by the charity) for trustees, nor to provide guarantees of any kind on behalf of the trustees.
8. We confirm that the charity has not contracted for any capital expenditure other than as disclosed in the financial statements.
9. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its activities.
10. We acknowledge our responsibility for the design and implementation of internal controls to prevent and detect fraud. We confirm that we have disclosed to you the results of our own risk assessment that the financial statements may be misstated as a result of fraud.
11. We confirm that there have been no actual or suspected instances of fraud involving trustees, management or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former trustees, employees, regulators or others.
12. We confirm that, having considered our expectations and intentions for the next 12 months and the availability of unrestricted reserves, the charity is a going concern.
13. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period regarding the application of such income.
14. We confirm that we are not aware of any matters of material significance that should be reported to the Charity Commission.
15.
- The financial statements are free of material misstatements, including omissions.
16. We understand that material adjustments have been identified during the course of the audit, and we have agreed to correct these. A list of these corrected misstatements is attached to the representation letter at Appendix A .
17. We understand that immaterial adjustment have also been identified during the course of the audit. These have not been adjusted as they are considered to be immaterial individually and in aggregate. A list of the uncorrected misstatements is attached to the representation letter at Appendix B .
18. We confirm that we have reviewed, and we are satisfied with all of the year end journals made to the primary records presented to you during the audit of the financial statements ended 31 March 2022.
19. We confirm that the accounts for the year ended 31 March 2022 have been approved by Trustees.
Page 2 of 3
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
20. We acknowledge our legal responsibilities regarding disclosure of information to you as auditors and confirm that:
21. so far as each trustee is aware, there is no relevant audit information of which you as auditors are unaware; and
22. each trustee has taken all the steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that you are aware of that information.
23. We confirm that accounting records are kept and store for a period satisfying legislative limits.
24. We confirm that we have provided the most recent bank statements for our accounts held with Cambridge & Counties and Shawbrook Bank and that no online access to these accounts is available.
25. We confirm the bank account held with Cambridge & Counties is a 5 year fixed term account and that no funds can be withdrawn until 2025.
We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate of supporting documentation) sufficient to satisfy us that we can properly make each of the above representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees during the course of your audit.
Yours faithfully,
K Sisson
Signed on behalf of the board of trustees
Page 3 of 3
Docusign En¥ÈlopÈ ID". EEDE1035-6D4A4FAg-8CgA-9901AEA561BE
APPENDIX A
Summary of Corrected Misstatements
SOFA
BalarKe Sheet
Net Incomel
Expenditure
rét eApeF¢.,tu
I Cr Techry*y & Internet
rf Accrwa15
B*•- .Nefacuual In 5ett rf ROK
Fdèfke-.I
",4.501
874.50
874.50
2 Dr P.ePyYnt
rf Tra-e Cre¢.*r5
B*•- a-Iv5'.en'. frTrr nreCl¥5ed tfade
-r In fespea -
2 497.93
2.497 93
3 Br Acc-.ntèro. *es
9)).
8tiiy pvesen:ètonal sF4t betwten è.dft &
4 Or Staff c¥5ts
f D-na'.e. sepKes
1265.719.Wl
26>.71 9.
265.719.
26).71 9.CQ
R*A5e. ne4 expe¢4re
t7.918.50;
267,493.50 2E6.619
2 49¢.93 3.3-12 43
DocuSign Envelope ID: EEDE1035-6D4A-4FA9-8C9A-9901AEA561BE
## APPENDIX B
## Summary of Uncorrected Misstatements
Page 3 of 3
## **Certificate Of Completion**
Envelope Id: EEDE10356D4A4FA98C9A9901AEA561BE Subject: Committees on Publication Accounts for Signature Source Envelope: Document Pages: 23 Signatures: 4 Certificate Pages: 5 Initials: 0 AutoNav: Enabled EnvelopeId Stamping: Enabled Time Zone: (UTC) Dublin, Edinburgh, Lisbon, London
Status: Completed
Envelope Originator: FLB Accountants LLP 250 Wharferdale Street Winnersh Triangle, Berkshire RG41 5TP docusign@flb.co.uk IP Address: 185.81.100.7
## **Record Tracking**
Status: Original Holder: FLB Accountants LLP Location: DocuSign 25-10-22 | 15:01 docusign@flb.co.uk **Signer Events Signature Timestamp** Kylie Sisson Sent: 25-10-22 | 15:23 sissonk@csps.com Viewed: 25-10-22 | 15:25 Security Level: Email, Account Authentication Signed: 25-10-22 | 16:46 (None) Signature Adoption: Pre-selected Style Using IP Address: 86.186.34.34 Signed using mobile **Electronic Record and Signature Disclosure:** Accepted: 25-10-22 | 15:25 ID: a2f180b7-c004-4ac8-8828-25cdd50743bf Daniel Faust Sent: 25-10-22 | 16:46 dfaust@flb.co.uk Viewed: 25-10-22 | 17:23 Partner Signed: 25-10-22 | 17:23 FLB Accountants LLP Signature Adoption: Pre-selected Style Security Level: Email, Account Authentication (None) Using IP Address: 5.151.163.1
**Electronic Record and Signature Disclosure:** Not Offered via DocuSign
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|Emma Baker||Sent: 25-10-22 | 17:23|
|ebaker@flb.co.uk|||
|Security Level: Email, Account Authentication|||
|(None)|||
**Electronic Record and Signature Disclosure:** Not Offered via DocuSign
|**Carbon Copy Events**|**Status**|**Timestamp**|
|---|---|---|
|Dan Wesolowski||Sent: 25-10-22 | 17:23|
|dwesolowski@flb.co.uk|||
|Audit Partner|||
|Security Level: Email, Account Authentication|||
|(None)|||
|**Electronic Record and Signature Disclosure:**|||
|Not Offered via DocuSign|||
|**Witness Events**|**Signature**|**Timestamp**|
|---|---|---|
|**Notary Events**|**Signature**|**Timestamp**|
|**Envelope Summary Events**|**Status**|**Timestamps**|
|Envelope Sent|Hashed/Encrypted|25-10-22 | 15:23|
|Certified Delivered|Security Checked|25-10-22 | 17:23|
|Signing Complete|Security Checked|25-10-22 | 17:23|
|Completed|Security Checked|25-10-22 | 17:23|
|**Payment Events**|**Status**|**Timestamps**|
|**Electronic Record and Signature**|**Disclosure**||
Electronic Record and Signature Disclosure created on: 26-10-18 | 10:48 Parties agreed to: Kylie Sisson
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