# **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

**FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 



## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **REPORT OF THE TRUSTEES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

The Trustees present their report and the financial statements for the nine months ended 31[st] December 2024. 

## **REFERENCE AND ADMINISTRATIVE INFORMATION** 

REGISTERED CHARITY NO. 230940 PRINCIPAL ADDRESS Thanet House 231-232 Strand London WC2R 1DA 

The Trustees who served throughout the year were:Mr K Ness (retired 04/06/2024) S Shivers (appointed 04/06/2024) Mrs K Sisson Mrs R Harragin Hussey (resigned 13/01/2025) Mr Jason Salisbury (appointed 13/01/2025) 

## 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 KT6 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 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. Under these provisions the District Manager, Committees on Publication for Great Britain and Ireland, (the District Manager) and the Manager, Committees 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. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **REPORT OF THE TRUSTEES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024 / cont** 

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 governing 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 at a Special Trustees’ Meeting held on 13[th] January 2025. 

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. 

## POLICIES 

Charity policies are reviewed in accordance with the review period stated in the policy. No policies required review in the 9 months to 31 December 2024. 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. 

A risk register is maintained and the Trustees review and agree on 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, 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. 

The Charity 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 issues of relevance to the practice of Christian Science 

The Charity handles the appointment, or reappointment, of Assistant Committees on Publication for Greater London (Assistant Committees), and supports Readers in the appointment, or reappointment, of multi-county one-person Committees on Publication operating throughout Great Britain and Ireland (Committees), and guides their work (having the same object and aims). The Charity provides information, advice and training to assist their work. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **REPORT OF THE TRUSTEES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024 / cont** 

## **ACHIEVEMENTS, PERFORMANCE AND FINANCIAL REVIEW** 

Assistant Committees chosen from branch churches and societies in the Greater London area help to keep their members abreast of the Charity’s activities. Assistant Committees highlight mentions of Christian Science in books and other media, as do other members, and provide specific prayerful support for the activities of the office of the Committee on Publication for Greater London. 

The Charity continued to track responses by the District Manager/Committee on Publication for Greater London, Committees, and other Christian Scientists during the year published, including in national and local press. The District Manager’s office worked with multi-county Committees to 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, academia, online, and individual enquirers. This work also included talking with other Christian Science 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 Consultations and draft Bills and Guidances issued by Government Departments were reviewed. Legislative bodies included the Westminster and Scottish Parliaments, the Welsh and Northern Irish Assemblies, the Orieachtas in Ireland, the Tynwald in the Isle of Man, and the States Assembly and the States of Guernsey. 

A project for the provision of a payroll service for payments to office holders was initiated during the year. From 31 March 2025 the District Manager’s office will administer payments to office holders for Committees based in the UK. 

In jurisdictions where no Committee has been appointed, the District Manager’s office maintains a watching brief for mentions and requests for information in those jurisdictions. The Charity continues to support appointments for jurisdictions in the British Isles where there is currently no Committee. 

The website _ukchristianscience.com_ has been undergoing a review, but continues to provide information for the press, other media outlets, and the public. A Facebook page, ‘UKCS’ carries articles and testimonies of healing published in the Christian Science periodicals of relevance to the Charity’s locale. 

## **Financial Review** 

The financial year of the Charity was changed and shortened during the year; from the original date of 31 March 2025 to 31 December 2024.  A nine month period is therefore being reported on, rather than a full 12 months. The main reason for the change was to fall in line with The Mother Church in Boston, USA. 

The core operating expenses of the Charity are met from grants from The Mother Church in Boston, USA. Modest contributions are also received from Christian Science churches and societies in Greater London for the work of the Committee and Assistant Committees for Greater London. Taking into account liquidity requirements and current interest rates, the higher interest-bearing notice deposit account has been closed. The Trustees believe that reserves are at an acceptable level to ensure continuance of the activities. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **REPORT OF THE TRUSTEES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024/ 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 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), ongoing activities include the following: 

- working to correct inaccuracies, misapprehensions and injustices with regard to Christian Science, the Church's founder or its members; 

- researching the location, literature, or teachings - where misapprehensions with regard to Christian Science and injustices to its founder and/or Christian Scientists may be found; 

- monitoring and responding to legislative bodies, government departments and agencies, inspectorates and regulators as appropriate; 

- working with journalists, academics, authors, legislators and so on, to better facilitate the above; 

- considering better ways to support the work of Committees; 

- 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 broader application, but still 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 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. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **REPORT OF THE TRUSTEES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024 / cont** 

## **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                         2025 and signed by:- 

______________________ K SISSON TRUSTEE 

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## **INDEPENDENT AUDITOR’S 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 nine months ended 31 December 2024 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 December 2024 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 AUDITOR’S REPORT** 

## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND /cont** 

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. 

## **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. 

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## **INDEPENDENT AUDITOR’S REPORT** 

## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND /cont** 

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 AUDITOR’S REPORT** 

## **TO THE TRUSTEES OF THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND /cont** 

## **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. 

Kingston Burrowes Audit Ltd Statutory Auditor 308 Ewell Road Surbiton Sutton Surrey KT6 7AL 

Date:                                       2025 

Kingston Burrowes Audit Ltd is eligible to act as an auditor in terms of section 1212 Companies Act 2006. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

||Notes|General|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|
|||||31 December|31 March|
|||Fund|Funds|2024|2024|
|||£|£|£|£|
|**INCOME**||||||
|**Donations and legacies**|2|330,283|13,000|343,283|374,668|
|**Charitable activities**||||||
|Contribution from||||||
|churches and societies||||||
|in London based on||||||
|membership||4,608|-|4,608|4,655|
|Contribution from The||||||
|Mother Church||44,189|-|44,189|53,421|
|Contribution towards||||||
|conference||4,668|-|4,668|3,393|
|**Investments**||||||
|Bank interest||801|-|801|875|
|||─────|─────|─────|─────|
|**TOTAL INCOME**||384,549|13,000|397,549|437,012|
|||─────|─────|──────|──────|
|**TOTAL EXPENDITURE**|3|(389,212)|(89)|(389,301)|(447,923)|
|**NET MOVEMENT IN FUNDS**|10|(4,663)|12,911|8,248|(10,911)|
|Fund balances brought||||||
|forward||79,819|10,129|89,948|100,859|
|||─────|────|─────|─────|
|**Fund balances carried**||||||
|**forward**||£75,156|£23,040|£98,196|89,948|
|||═════|═════|═════|═════|



The notes on pages 12 to 19 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 FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

||Notes|General|Restricted||TOTAL|TOTAL|
|---|---|---|---|---|---|---|
|||Fund|Funds|31|December|31 March|
||||||2024|2024|
|||£|£|£||£|
|**FIXED ASSETS**|||||||
|Tangible fixed assets|6|88|-||88|352|
|||──────|──────||──────|──────|
|**CURRENT ASSETS**|||||||
|Debtors|7|10,991|-||10,991|11,603|
|Cash at bank and in hand||72,454|23,040||95,494|84,550|
|||──────|──────||──────|──────|
|||83,445|23,040||106,485|96,153|
|**CREDITORS**|||||||
|Amounts falling due within|8||||||
|one year||8,377|-||8,377|6,557|
|||──────|──────||──────|──────|
|**NET CURRENT ASSETS**||75,068|23,040||98,108|89,596|
|||──────|──────||──────|──────|
|**NET ASSETS**||75,156|23,040||98,196|89,948|
|||══════|══════||══════|══════|
|**ACCUMULATED FUNDS**|10|75,156|23,040||98,196|89,948|
|||═══════|══════||══════|══════|



The financial statements were approved by the Trustees on                          2025 and are signed on their behalf by:- 

______________________ K. Sisson Trustee 

Registered Charity No. 230940 

The notes on pages 12 to 19 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 NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **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. 

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**THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **1 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 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. 

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**THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **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, 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. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

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. 

## **2 INCOME FROM DONATIONS & LEGACIES** 

||General|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|
||Fund|Funds|31 December|31 March|
||||2024|2024|
||£||£|£|
|Donation from churches, societies|47|13,000|13,047|500|
|and individuals|||||
|Donated goods and services|330,236|-|330,236|374,168|
||─────|─────|─────|─────|
||330,283|13,000|343,283|374,668|
||`══════`|`══════`|`══════`|`══════`|



Income from donated goods and services represents the value of staff and contractor costs which are provided by The Mother Church. See Note 11 for further details. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **3 EXPENDITURE** _**By Fund**_ 

||Notes|General|Restricted|TOTAL|TOTAL|
|---|---|---|---|---|---|
|||Fund|Funds|31 Dec|31 March|
|||||2024|2024|
|||£|£|£|£|
|**_Direct expenditure_**||||||
|Staff costs|11|289,888|-|289,888|374,168|
|Professional and other fees and||||||
|subscriptions||40,840|-|40,840|752|
|Rent||27,014|-|27,014|33,987|
|Printing, postage and stationery||120|-|120|90|
|Telephone and fax||453|-|453|599|
|Computer costs||3,575|-|3,575|5,001|
|Travelling||15,394|-|15,394|19,549|
|Books and papers||1,618|89|1,707|1,950|
|Conferences and training||8,268|-|8,268|9,046|
|Bank charge||176|-|176|189|
|Miscellaneous||(398)|-|(398)|101|
|Depreciation||264|-|264|511|
|||`───────`|`───────`|`───────`|`──────`|
|||387,212|89|387,301|445,850|
|||══════|══════|══════|══════|
|**_Governance costs_**||||||
|Audit & accounts fee||2,000|-|2,000|1,980|
|||──────|──────|──────|──────|
|||2,000|-|2,000|1,980|
|||══════|══════|══════|══════|
|**Total expenditure**||389,212|89|387,301|447,923|
|||`═══════`|`════════`|`═══════`|`═══════`|



## **4 TRUSTEES REMUNERATION AND EXPENSES** 

During the period, one trustee received remuneration from The Mother Church in their capacity as employee(s) (2024: two). The legal authority under which the payments are made is the governing document of the charity. 

Mrs R Harragin Hussey received remuneration of £Nil (2024: £8,612), including pension contributions of £Nil (2024: £574) for her role in Special Projects Editorial Activities UKI. 

Mrs K Sisson received remuneration of £101,623 (2024: £129,683), including pension contributions of £6,737 (2024: £8,600) for her role as District Manager. 

No trustees received remuneration from the charity for their role as trustee (2024: nil). 

During the year no trustees received any reimbursed expenses from the charity in their capacity as Trustee (2024: nil). 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **5 AUDITORS’ REMUNERATION** 

|||TOTAL|TOTAL|
|---|---|---|---|
|||31 December|31 March|
|||2024|2024|
|||£|£|
||Audit of the financial statements|1,640|1,600|
||All other non-audit services|360|380|
|||────|────|
|||2,000|1,980|
|||`═════`|`═════`|
|**6**|**TANGIBLE FIXED ASSETS**|||
||**Fixtures, fittings and equipment**||£|
||**Cost**|||
||At 1 April 2024||9,091|
||Disposals||-|
||||────|
||At 31 December 2024||9,091|
||||────|
||**Depreciation**|||
||At 1 April 2024||8,739|
||Eliminated on disposal|||
||Charge for year||264|
||||────|
||At 31 December 2024||9,003|
||||────|
||**Net book values**|||
||At 31 December 2024||88|
||||════|
||At 31 March 2024||352|
||||════|
|**7**|**DEBTORS**|||
|||31 December|31 March|
|||2024|2024|
|||£|£|
||Trade debtors|-|357|
||Prepayments and other debtors|10,991|11,246|
|||────|────|
|||10,991|11,603|
|||═════|═════|



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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **8 CREDITORS: amounts falling due within one year** 

||31 December|31 March|
|---|---|---|
||2024|2024|
||£|£|
|Trade creditors|125|37|
|Accruals and other creditors|8,251|6,520|
||────|────|
||8,376|6,557|
||════|════|



## **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: 

||31 December|31 March|
|---|---|---|
||2024|2024|
||£|£|
|Within one year|10,675|25,620|
|Between two and five years|-|4,270|
||─────|─────|
||10,675|29,890|
||═════|══════|



## **10  FUNDS** 

||**Balance**|**Incoming**|**Resources**|**Balance**|
|---|---|---|---|---|
||**31 Mar 24**|**Resources**|**Expended**|**31 Dec 24**|
||£|£|£|£|
|The funds comprise:|||||
|General Fund|79,819|344,201|348,864|75,156|
|Restricted Funds|||||
|Monitor Gift Fund|9,185|-|89|9,096|
|Channel Islands Fund|944|-|-|944|
|East of England Fund|-|13,000|-|13,000|
||─────|─────|─────|─────|
||89,948|375,201|348,953|98,196|
||`══════`|`══════`|`══════`|`══════`|



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. 

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## **THE CHRISTIAN SCIENCE COMMITTEES ON PUBLICATION FOR GREAT BRITAIN AND IRELAND** 

## **NOTES TO THE FINANCIAL STATEMENTS FOR THE NINE MONTHS ENDED 31[ST] DECEMBER 2024** 

## **11.  RELATED PARTIES** 

The District Manager and four staff members (2024 – District Manager and four 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 £241,238 (2024: £311,937), with employer's national insurance of £28,685 (2024: £36,562) and contributions to defined contribution pension schemes of £19,965 (2024 - £25,668). 

Professional and other fees and subscriptions includes £40,348 paid directly to contractors by The Mother Church. 

The charity received income of £44,189 (2024: £53,421) 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. 

19