THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR
GREAT BRITAIN AND IRELAND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024
The Trustees present their report and the financial statements for the year ended 31 St March 2024.
REFERENCE AND ADMINISTRATIVE INFORMATION
REGisfERED CHARITY No.
230940
PRINCIPALADDRESS
Golden Cross House
8 Duncannon Street
London
WC2N 4JF
The Trustees who served throughout the year were:.
Mr K Ness
Mrs K Sisson
Mrs R Harragin Hussey
PROFESSIONAL ADVISORS
Bankers
CAF Bank Ltd. Charities Aid Foundation
Kings Hill
West Malling
Kent ME19 4TA
Auditors
Kingston Burrowes Audit Ltd
308 Ewell Road
Surbiton
Surrey
KT8 7AL
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Christian Science Committees on Publication for Great Britain and Ireland is an unincorporated
charity, registered charity number 230940.
The Goveming Instrument ofthe Charity is Article XXXIII ofThe Manual ofThe Mother Church, The
First Church of Christ, Scientist in Boston, Massachusetts {the 'Manual'). The Charity was registered
with the Charity Commissioners on 111h June 1964.
On 26 May 2021, under s 28012) 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, Committees on Publication for Great Britain and
Ireland, (the District Manager) and the Manager, Commiltees on Publication (the Manager} 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.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 2024 1 cont
Kevin Ness, Manager, and Kylie Sisson, District Manager, served as Trustees for the financial year
in accordance with this rule and Robin Harragin Hussey is currently Serving as the third Trustee.
Kevin Ness ceased to be the Manager on 4 June 2024 and Scott Shivers was appointed in his
place. Therefore, and in accordance with the Charity's goveming documents, Kevin Ness resigned
as a Trustee and Scott Shivers was appointed as a Trustee on the same day (4 June 2024).
Robin Harragin Hussey resigned as the Third Trustee and Jason Salisbury was appointed as the
Third Trustee at the Special Trustees, Meeting held on 13th January 2025.
New Trustees are provided with a copy of the governing document, copies of reGent minutes and
other documents which might be helpful, by existing or previous Trustees.
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 miligate those
risks.
OBJECTS AND ACTIVITIES
The object of the charity is 'to correct in a Christian manner imposltions on Ihe public in regard to
Christian Scien￿, 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 scien￿ and its founder to thè press, media
in all its forms, other religious organisations, private individuals and public sector institutions, to
benefit the public by making more accessible and available the moral, ethical, and spirttual 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 affecl 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 throughoul Great Britain and Ireland (having the same
object and aims), and guides their work. The Charity provides information, advice and training
(including technical supporti to assist their work.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 20241 cont
ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW
A team ofAssistant Committees, representing branch churches and societies in the Greater London
area, helped to keep their members abreast of the charity's activities. Assistant Committees
highlight mentions of Christian Science in books and other media, and support the work of the
Committee on Publication for Greater London by prayerfully supporting the activities of the office.
The charity continued to track published responses in national and local press written by the District
Manager's office, multi-county Committees, andlor other Chrislian Scientists during the year. The
District Manager's office worked with multi-county Committees lo respond to misapprehensions and
misconceptions about Christian Science, Mary Baker Eddy and Christian Scientists published in the
press, online and elsewhere, whenever the opportunity arose.
Opportunities to address impositions included working with the media, aGademia, online,
community groups and individual enquirers. This work also included talking wth other Christian
scien￿ organisations and individual Christian Scientists.
During the year the work to monitor parliamentary activities in the British Isles for items of
importance relevant to the practice of Christian Science continued. Various Consullations and draft
Bills and Guidances issued by Government Departments were reviewed. Legislalive bodies
included the Westminster and Scottish Parliaments, the Welsh and Northem Irish Assemblies, the
Orieachtas in Ireland, the Tynwald in the Isle of Man, and the States Assembly and the States of
Guemsey.
Committees on Publication were appointed for most jurisdictions in the British Isles, including new
Committees on Publication being appointed for Scotland and Ireland. The number of
reappointments indicated a high degree of stability which is welcome. We continue to seek to make
appointments in jurisdictions in the British Isles currently without a Committee.
The website ukchristianscience.Gom continues to reflect responses issued by the office in the press
and other media outlets as well as provide answers to commonly asked questions. A Facebook
page, 'UKCS' Ca￿leS articles and testimonies of healing published in the Christian Scien
periodicals of relevan￿ 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 inter&st-bearing notice deposit account has
been retained.
Reserves Pollcy
Reserves are used to cover the gap between income and expendilure and the Trustees believe the
urrent reserves are at an acceptable leve5 to ensure continuance of the activities.
At the end of the year the Gharriy held reserves of £89,948 (2023 '. £100,859), of which £10.129
{2023 .' £10,222) is restricted and £79,819 (2023 .' £90,637) is unrestricted.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 20241 cont
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 Ihis Church by the daily press, periodicals, or
circulated literature of any sort . land tol circulate in large quantities the papers containing such
an article...
(Church Manual. Article XXXIIII, future plans include the following-
researching the location. literature, or teachings where misapprehensions wilh regard to
Christian Science and injustices to its founder andlor Christian Scientists may be found-
working to correct misapprehensions and injustices.,
monitoring and responding to legislative bodies, government departments and agencies,
inspectorates and regulators as appropriate-
working with joumalists, academics, authors, legislators and so on, to better facilitate the
above.,
considering ways that the Monitor Gift Fund may be used - a fund with a limitation that can
no longer be fulfilled - to enable it to have a slightly broader application, but s*ill aligned with
the original intent of the donors to the fund.
STATEMENT OF TRUSTEE'S RESPONSIBILITIES
The Trustees are responsible for preparing the Trustee's 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 inGoming resources and applicalion of reSoUr￿S of the charity for Ihat year. In preparing
these financial statements, the Trustees are required to:
select suitable accounting policies and then apply them consistently-
observe the rnethods 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 con￿rn 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
stalements 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.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31ST MARCH 20241 cont
PUBLIC BENEFIT REQUIREMENT
The Trustees have complied wilh the duty in SeGtion 17(51 of the Charities Act 2011 to have due
regard to guidan￿ published by the Charity Commission concerning the public benefit requirement.
APPROVAL
The Report was approved by the Trustees on 13 January 2025 and signed by'.-
K SISSON
TRUSTEE

INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMirrEES
ON PUBLICATION FOR GREAT BRITAIN AND IRELAND
OPINION
We have audited the financial statements of The Christian SGience Committees on Publication for
Great Britain and Ireland for the year ended 31 March 2024 which comprise the Statement of
Financial Artivities. the Statement of Financial Position and the notes to the financial statements,
including 8 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 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, for
the year then ended,.
have been properfy prepared in accordance with United Kingdom Generally Accepted
Accounting Practice.,
have been prepared in accordan￿ with the requirements of the Charities Act 2011.
BASIS FOR OPINION
We conducted our audit in accordan￿ with Intemational Standards on Auditing (UK) {ISAs (UKI)
and applicable law. Our responsibilities under those standards are further described in the
respective responsibilities of the Trustees and auditor section of our report. W8 are independent of
the charity in accordan￿ 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 bèlieve 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 Gonc8m
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 seclions of this report.
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the
financial statements and our auditorfs 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 fomi of
assurance conclusion thereon.

INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHRISTIAN SCIENCE CoMMI￿EEs
ON PUBLICATION FOR GREAT BRITAIN AND IRELAND Icont
In connection wrth our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other infomiation 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 perfomied, 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 charily and its environment obtained in the
course of the audit, we have not identified material misstalements in the Report of the Trustees.
We have nothing to report in respect of the following matters in relation to which thè 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 fin8n¢isl 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 Dn 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 suGh 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 con￿rn basis of accounting unless the Trustees either intend to liquidate the charity
or to cease operations, or have no realistic altemative but to do so.
OUR RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
We have been appointed as auditor under section 144 of the Charities Act 201 q and report in
accordan￿ 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.

INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES
ON PUBLICATION FOR GREAT BRITAIN AND IRELAND l¢ont
Irregularities, including fraud, are instances of non-compliance with laws and regulations. Wè
design prO￿dureS in line with our responsibilities, outlined above, to detect material misstatements
in respect of irregu12rities, including fraud. The extent to which our procedures are capable of
detecting irregularities, induding fraud is detailed below..
We obtained an understanding of the legal and regulatory frameworks wilhin which the Gharity
operates, focusing on those laws and regulations that have a direct effect on the determination of
material amounts and disclosures in Ihe financial statements. The laws and regulations we
considered in Ihis 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 inGome and the override of controls by management.
We did not identify any S￿nifICant risks in respect of accounting estimates.
Our audrt prO￿dureS to respond to these risks included.. inquiries of management their own
identification and assessment of the risks of irregularities., and reviewing regulatory corresponden
where available. Our audit Pro￿dureS to respond to management override risks inGluded= 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 re￿iVed either side ofthe year end to ensure this has been
recognised correctly.
As part of an audit in accordanGe 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 desGription of our responsibilities for the audit of the financial statements is located on the
Financi81 Reporting Council's website at www.frc.org.uklauditorsr&sponsibilities. This description
forms part of our auditols report.

INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE CHRISTIAN SCIENCE CoMMI￿EEs
ON PUBLICATION FOR GREAT BRITAIN AND IRELAND lcont
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 Sertion 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 auditols report and for no other purpose. To the fullest extent permitted by law, we
do not accept or assume responsibility to anyone other than Ihe charity's Trust88s, for our audit
work. for this report, or forthe opinions we have formed.
Kingston Burrowes Audit Ltd
statutory Auditor
308 Ewell Road
Surbiton
Sutton
Surrey
KT6 7AL
Date- 2181 January 2025
Kingston BurrowesAudit Ltd is eligible to act as an auditor in tems of section 1212 CompaniesAd
2006.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST MARCH 2024
Notes
General
Fund
Restricted
Funds
TOTAL
2024
TOTAL
2023
INCOME
Donations and lega¢ies
374,668
374,668
287,852
Charitsble activlties
ContribLrtion from
churches and societies
in London based on
membership
4,655
4,655
5,202
Contribution from The
Mother Church
53,421
53,421
36.132
ContribLrtion towards
conference
3,393
3,393
3,817
Investments
Bank interest
875
875
861
TOTAL INCOME
437,012
437,012
333,864
TOTAL EXPENDITURE
(447,830)
(93) (447,923) (343,585)
NET MOVEMENT IN FUNDS
10
(10,818)
(93)
(10,911)
{9,721)
Fund balan￿S brought
forward
90,637
10,222
100,859
110,580
Fund balances carried
forward
79,819
10,129
89,948
100,859
The notes on pages 12 to 19 form part of the financial statements.
10

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
STATEMENT OF FINANCIAL POSITION
31 MARCH 2024
Notes
General
Fund
Restricted
Funds
TOTAL
2024
TOTAL
2023
FIXED ASSETS
Tangible fixed assets
352
352
863
CURRENT ASSETS
Debtors
11,603
11,603
7,804
Cash at bank and in hand
74,421
10,129
84,550
99,114
86,024
10.129
96.153
106,918
CREDITORS
Amounts falling due within 8
one year
6,557
6,557
6,922
NET CURRENT ASSETS
79,467
10,129
89,596
99,996
NET ASSETS
79,819
10,129
89,948
100,859
ACCUMULATED FUNDS
10
79,819
10,129
89,948
100,859
The financial statements were approved by the Trustees on 13tr January 2025 and are signed on
their behalf by'.-
K. Sisson
Trustee
Registered Charity No. 230940
The notes on pages 12 to 19 fomi part of the financial statements.

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024
ACCOUNTING POLICIES
The principal accounting policies adopted, judgements and key SoU￿S of estimation
uncertainty in the preparation of the financial statements are as follows..
General infomiation
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 statemerrts 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 IFRS 10211, the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Charities
Act2011.
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 Ihese
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 Gharity and has utilised the small entity exemption from producing a
statement of cash flows.
Preparation of the financial ststemgnts 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 un¢8rtainty
The preparation of the financial slatements requires management to make judgements,
eslimates 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 circUmstan￿s.
12

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024 Icont
ACCOUNTING POLICIES cont
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.
Fund structure
Unrestricted general funds are available to be used in accordance with the charitable objerts
at the disGrelion 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.
Reslricted funds are donations which the donor has speGified are to be used solely for particular
purposes.
Income reeognitlon
All income is recognised once the charity has entitlernent to the income, it is probable that the
income will be received and the amount of income re￿1vable can be measured reliably.
Where income is re￿iVed in advance of meeting any perfomiance related conditions and there
is not unconditional entitlement to the income, its recognition is deferred and included in
creditors as deferred income until the performan￿ 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 theirfair 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 performan￿ 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 recognltlon
Expenditure is recognised On￿ 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 th8 charity's Complian￿ with constitutional
and statutory requirements and have been included as support costs.
13

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024 Icont
1 ACCOUNTING POLICIES cont
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
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, deposrts 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 charty. They are measured at the amount that the Gharity
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
contradual provisions of the instrument.
Basic financial assets, which include debtors and Gash and bank balantss, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constFtutes a
financing transaction, where the transaction is measured al the present value of the future
receipts discounted at a market rate of interest.
14

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024 Icont
Financial assets classrfied as re￿1vable 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 fLrture payments discounted at a market rate
of interest. Financial liabililies classified as payable within one year are nol amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate
method.
Financial liabilities are derecognised when the trusfs contractual obligations expire or are
discharged or cancelled.
INCOME FROM DONATIONS & LEGACIES
General
Fund
TOTAL
2024
TOTAL
2023
Donation from churches, societies and individuals
500
500
330
Donated goods and ServI￿S
374,168
374,168
287,522
374,668
374.668
287,852
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.
15

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024 Icont
3 EXPENDITURE By Fund
Notes General Restricted TOTAL
Fund
Funds
2024
TOTAL
2023
Direct expenditure
staff costs
Professional and other fees and
subscriptions
374,168
374,168 287,522
752
752
Rent
Printing, postage and stationery
Telephone and fax
Computer costs
Travelling
Books and papers
Conferences and training
Bank charge
Miscellaneous
Depreciation
Loss on disposal of fixe assets
33,987
90
599
5,001
19,549
1,950
9,046
189
33,987
90
599
5,001
19,549
1,950
9,046
189
101
511
30,844
110
471
8,006
3,473
2,108
6,781
192
155
854
205
93
511
445,850
93 445,850 341,605
Governance costs
Audit & accounts fee
1,980
1,980
1,980
1,980
1,980
1,980
Total expènditure
447,830
93 447,923 343,585
4 TRUSTEES REMUNERATION AND EXPENSES
During the year, two trustees received remuneration from The Mother Church in their capacity
as employees (2023.. Iwo}. Th8 legal authority under which the payments are made is the
governing document of the charity.
Mrs R Harragin Hussey received remuneration of £8,612 (2023.. £42,808), including pension
contributions of £574 (2023.. £3,037) for her role in Special Projects Editorial Artivities UKI.
Mrs K Sisson received remuneration of £129.683 12023.. £100,613), including pension
contributions of £8,600 (2023.. £4,299) for her role as District Manager.
No trustees re￿iVed remuneration from the charity for their role as trustee {2023-. nil}.
During the year no trustees received any reimburs8d expenses from the charity in their capacity
as Trustee (2023.. nil).
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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 2024 Icont
5 AUDITORS, REMUNERATION
TOTAL
2024
TOTAL
2023
Audit of the financial statements
All other non-audit services
1.600
380
1.600
380
1,980
1,980
6 TANGIBLE FIXED ASSETS
Fixtures, fittings and equipment
Cost
At 1 April 2023
Disposals
9,091
At 31 March 2024
9,091
Depreciation
At 1 April 2023
Eliminated on disposal
Charge for year
8,228
511
At 31 March 2024
8,739
Net book values
At 31 March 2024
352
At 31 March 2023
863
DEBTORS
2024
2023
Trade debtors
Prepayments and other debtors
357
11,246
7,804
11,603
7,804
17

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 2024 Icont
8 CREDITORS: amounts falling due within one year
2024
2023
Trade creditors
Accruals and other creditors
37
6,520
32
6,890
6,557
6,922
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..
2024
2023
Within one year
Between two and five years
25,620
4,270
25,620
29,890
29,890
55,510
10 FUNDS
Balance
Incoming Resources
Balance
31 Mar 23 Resources
Expended 31 Mar 24
The funds comprise..
General Fund
Restricted Funds
Monitor Gift Fund
Channel Islands Fund
90,637
437,012
447,830
79,819
9,278
944
93
9,195
944
100,859
437,012
447,923
89,948
Monitor Gift Fund (now closed to donations) - provides gift subscriptions of The Christian
scien￿ 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.
18

THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION
FOR GREAT BRITAIN AND IRELAND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST MARCH 20241cont
11. RELATED PARTIES
The District Manager and four slaff members {2022
District Manager and three staff
members) are employed by The Mother Church directly. Their employment contracts and
r8porting lines are to officers of The Mother Church although their duties relate to activrties
which may also be considered to be within the scope of the Charity.
The gross salaries were £311,937 (2023: £242,042), with employer's national insurance of
£36,56212023.' £30,109} and contributions to defined contribution pension schemes of £25,569
{2023 - £15,371}.
The charity received income of £53,421 (2023.. £36,132) from The Molher 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 XKXIII of The
Manual of The Mother Church.
19