Charity Registration No. 236171 FIRST CHURCH OF CHRIST, SCIENTIST, POOLE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 arrisons chartered accountants 4 BraceY Close Boumernouth Inlernab'onal "Tport Chri5tchutch Dorset BH23 6SE
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mrs A H Evans Mr B Roberis Mr C Aetyung Charfty numbgr 236171 Principal address 2A ChuFth Roaj Lower Parkstone Poole Dorsel BH14 ONN Independent pxaminer Harrisons Chartered Accounlants Boumemouth Intemational rport Christchurch Dorsel BH23 6SE
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE CONTENTS Page Trustaas, raport Independent ex8mine¢s rewrt Stalernenl of financial activtlies Balan sheet Notes to the financial statements 6-11 Detailed slatement of finanaal activibes 12-13
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees present their annual report and financd statements for the year ended 31 December 2025. The financial statements have been prepared in accordance wth the a¢UtIng policies sel out in note 1 to the financial stalements and comply with the charilrfs g0vem$ documenl, the Charilies Aci 2011 and "Acccxjnting and Reporting by Charib'es.. Statement of Recommended Practi applicable to charities preparing their accounts in a¢¢ordan¢e with the Financial Reporting Standard ap&4icable in ihe UK and Republic ol Ireland IFRS 1021 (effective 1 January 20191". ObjeVe$ and actlvltles The obl&¢l of the Church Is to proviije religious seThi in accordanc£ with the Church Manual of The Flrst Church ot Christ. Suentist. in Boston, Massachusetts, US The trustees have paid due regard to guidance issued by the Chanty Commission in deciding what activities the charity should undtake. Achievements and perfomance For much of 2020 and 2021 Church sèNiS wère hèld on Zoom due to Govèmmerht restrictions. In October 2021 equipment was installed in the Church building lo enable the serw¢es lo ¢ontinue lo be transmitted on Zoom. Since reopening the Church building hybrid serVS have been held wth congregatlons both In th8 building and online. enabling m¢ye people to asS Church ServIS from the loc community and further afield in the UK. In 2021. members also agreed to the design of a new websrte to eThh8n our outreaGh and thig was launched in April 2022. In 2022 we also increased OUT SUPPOrt for UK Chris"an Soence ac.¥1"eS induding donations towards the UK Summit 2022 and algcturg al the Commonwealth Game5. From 2019 10 2022 the Reading Room was open lo the pubThG 3 and a hair days a week (except when Govemmenl restrictions pievenled it) and frc#n 2023 orwlards it has been open 3 days a week. The displays and scraan in tha window can be viewed 2417 anil are regu13dy rÈfréshÈd_ In 2023 members agréed lo place adverts n the Link magazines in Broadstone, Upton and Corte Mulkn as well as Ashley Cross every two months. In August 2D23 the flat above the Reading Room at 85 Commer(xal Road tjecame vacant and membèrs agreed to inveEI some £20,000 on refvrbishmenL This induded renewing the kitchen, toilet and balhroom, Tenewing much of the carpeting, redecorab.on throughout. renewal of the fencing and some minor rep8irs. In 2024 it was noticed that the Reading Room floor was bU1[j in a number of place5 and Il became evident that complete rebuilding of the fkx>r would be needed. Tenants moved irrto the fl8t in February 2024. In December 2024 a leak in the cold water pipè in the flat resulted in a considerable affiount of water pouring into the Reading Roorrb. This was quickty mended and a daim made to wr insurance company for the damage caused to the Reading Room. Later in 2024 the tenants reported an unrelate{5 pioblem with condensation and mould. A building surveyor was employed to carry out a full inspection of the building and report on necessary repairs. In June 2025 an applicatirbn was made ID the Christian Suence Trust in Great Britain for a grant tOW8rds the cost of the works which was approved. Members also deoded that they wshed lo renew the sh¢)pfront of thè Reading Room and a s•cond grant applica0Th was macle towards tha cost of a naw shopfronl. foretourt and aqoor.iatpd works, which was also appioved. Eddisons was app)inted to tender lor Ihe works and manage the contract. Financial review The trustees wish lo draw attentTon to the decrease in Ilonations reVed this year and the charity making an overall deficit of £24,841 12024.. £4.5791 and are grateful in particular lo Ihe Dagny Raymond Trust for the generous donation of £24,906 in 2024. The unrestricted funds are ill surplus by £265,98212024.. £290.8231 of vthith £161.732 is made up of freehold propErty. Thc 9En6ral fund io aYailabl¢ uaG at tho OiafK¢tion of Iruatoo? in furlhoronTro of Iho 9onor)I objectsves of the chaiity. The de&gnaled freehold propetty fund represenls restricted lunds utlised at the discretion of the tru51ees for the purpose of purchasing and improving the freehold property and olher assels. Freehold property purchases and InipFovernent5, together with reVallOn gains and losses ¢)n this propety. are relained as part of this fund.
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 The trustees have assessed the rn8jor risks to which the charrty 15 exFK)sed. and are satisfied that systems are in place to mitigate pxposure lo the major risks. Struciure, governance and managemerrt First Church of Chnsl, S¢ientsst, Poole is an unÈncorporated organisatson knJnde(l in 1916 as a branch of The First Church of Christ. Scientist, in Boston, Massachusetts. USA (Tha Molher Church), antt is registered with the Charity Commission as Charity No. 236171. The trustees who served during the year and up to the date of Signatu of the finanoal ststements were.. Mrs A H Evans Mr B Robetts Mr C Fleming Néw tnjstees are selected by the members in General Meeting and a majority vote of those present is necessary to make the selection. There Is an Executive Board consisting of Ihree to fNe members etected annually by Ihe Church meMrship. Officers in addition to this consist of :. al First and Second Reade bl President cl Librarian dl Sunday School Superintendent el Clerk Q Treasurer The truslees, report was approv8d by the Board of Trustees. Mrs A H Evan5 Trustee Dated..
FIRST CHURCH OF CHRIST. SCIENTIST. POOLE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF FIRST CHURCH OF CHRIST, SCIENTIST, POOLE I report to the trustees on my examination of the financial Statern of First Church of Chrtst. SL?entist, Poole Ilhe ¢hanty} for the year ended 31 December 2025. Responsibilities and b•$i$ of roport As the trustees of the d)aiity you are resFonsible for the pparation of the fmancial statemen15 in awdan( with the requirements of the CharitiesAcl 2011. I report in pecI of my examinat of tr finla1 $talemts carried out und¥ Sect 145 of thg CharitEs Act 2011. In rryIng Out my examination I haNe fdlowed the Directions given by the Charity Commission under Sec 1445)(bl of the CharitiesA(# 2011. Independentexamln•rfs slatemenl I have completed my examination. l ¢onfimi that no matters have come to my attention in ¢onnect¥)n with the examination giwing me cause to believe that in any material Spect.. accounting records were not kept in respect of the charity as requ¥ed ty section 130 of the Chaiiiies Act 2011_ the financial statements do not ard with those records: or the finanaal slatemenls do not compty with the apICable requwements (x)nceming the form and content of finanaal statements Sel oul rn the Charthes (Accounts and Reports) Regulab"on$ 2008 olher Ihan any requiremenl that the ffinancial stslements gr a In and fair view, 4vhic* not a malter Considered as part tsf an indepèndent examination. have no concems and have across no other fflattew5 in o)nnection with the examination to which attentK&n should be drawn in thhs port in ordef to enable a proper understanding of Ihe finanaal slalements to b& reached. Harrisons Cha ered Accountsnts 4 Brackley Close Bournemouth Intemational Aport Chrislchur Dorset BH23 6SE Dated.. .O?.kni
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2025 Unrestricted unStrICted funds funds 2025 2024 Notgs Income from: Donations and legacies Charitable activities Investments 13.399 2,201 22.394 36,860 3,117 21,026 Total income 37.994 61,003 Expenditure on: Charitable aclivitses 62.835 65.582 Total èxpèndlture 62.835 65.582 Net expenditure and movement in funds 124,8411 14,5791 Reconclllatlon of funds-. Fund balances al 1 January 2025 .823 295,402 Fund balances at 31 December 2025 265.982 290,823 The statement of finanoal activities indu¢Jes all gaTrrts and losses reix)gnise(l in the year. All inc4)me and expenditure derive from continuing aclivities.
FIRST CHURCH OF CHRIST. SCIENTIST. POOLE BALANCE SHEET AS A T 31 DECEMBER 2025 2025 2024 Notes Flxed assets Tangible assets 11 165.872 172.450 Current a55ets Stocks Debtors Investments Cash at bank and in hantj 12 13 14 1.662 4.492 1(K),698 9.394 2,022 9,098 110,156 2.802 116,246 124.078 Creditors.. amounts falling due within on? yaar 15 116.136) 15,705} Net current assets 100.110 118,373 Total assets le55 current liabilities 265.982 290,823 Funds of the charity Unrestricted ftjnds 265,982 290.823 265,982 290.823 Thg financial slalgments were approved by the Ttustee5 On .... Mrs AH Evans Trustee
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies Charity infomiation Th8 charity is a public benefft entity an¢J a re9lstered charrty in EThJland and Wales ar is unincorporated. The address of the prinapal Offi is 2A Church Road. Lower Parkstone. Poole. Dorset, BH14 ONN. 1.1 Accounting convention The financial statements have been prepafed in accordan with the charitS goveming do¢umenl, Ihe Charities Act 2011 and -Accountsng and Reportin9 by Charibes: Statement of R6¢0mmènded Praclice applicable to charities preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Irelarml IFRS 1021 (effective 1 January 2019).. The charity is a Public 8enefit Entity as defined by FRS 102. The charity has taken advaniage of the provisions in the SORP for (*arities apptying FRS 102 Update eullelin I not lo Prepa a siaielneni of Cash Flows. The financial statèmènts are prèpared in sterfing. which is thè fiJnctiDna currerry of the charity. Monetary arnoijnts in these finanThal statements are rounded to nearest £. The financial ststements have been prepared ur¥Jer the historical cost ujnvention. The principal accounting policies adopted are sel out below. 1.2 Going concern Al the lime of approving the finanad statements. the truste8s havè a reasonabla 8CIation that th8 charity has adequate re59urce5 ts) wnlinue in operational existen for foreseeaLge fulure. Thus the trustees ¢ontinu8 lo adopt the going concem basis of accounhng in pparing thp financial slalemenls. 1.3 Charitablg funds Unreslricled funds a availatrAe for use at the discretion of the tsustees in furtherale of their tharitable objectives. Designated funds are unrestricted funds e8mwrked by the trustees f( particular fLFture project or commitment. Restricted funds are subject to specific condib.ons by donors or grantor5 as to how they may be used. The purposes and uses Of the restricled funds are sel oul in the notes to the finanoal statements. 1.4 In¢ome Income is recognised ¥en the charity is legally enlitknj to rt after any performance )ndItIonS have been mel. the amounts can be measured reliabty. and il is probable that in(x)me will be recewed. Cash donations are recognised on receipl. Other th)natK)ns are reLxJgnised once the charity has been notified ol the donation. unless performance condtbons require deferral of Ihe amoLrnL Income tax recoverab18 in relation to donations reiVed under Grfi Aid or deeds of covenant is reojgnised at the tim8 Df the donation. LegaGie5 are recognised on receipt or otheTh¥ise rf the charily has been notified of an impending dislribulion. the amoL6nt is known. and re(Eipt is expected. If the amount is not known, the legacy is treated as a contingent a5Set.
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Accounting policies (Continued) 1.5 Expendtture Expenditure is reoyJnised on an accwals basis as a liatmlty is incurred. EndIture includes any VAT which cannot be *Jlly reo)vered. and is daSfied unthr headings of the statement of financial activities to which it relates.. expenditure on charitable attivrties includes all costs incurred by a chafity in undertaking activib'es that further 115 charitable aims for the benefft of its benefiaaries, induding those supw)rt costs and costs relating to Ihe govern8n of It charity apportion to charitable aclwities. other expenditure indudes all expenditure that is neither lated to rsising fuNls for the Gharity nor part of its expenditu on charitable activities. AJI costs a aR¢xate(I to expenditure ¢7tegories reflectiro ttle use of the resource. Direct costs attribuiable lo a single aclwity are alloc21ed direcuy lo that aclwity. Shared costs are appooned beeen the activities they conlribuke to on a reasonable, justifiabie and corsisient basis. 1.6 Tangible fixed assets Tangible fixed assets are initially Measur at cost and subsequenly measured at cost or valuation, net of depreation ar any imwmient losses. Deprèciation is reix)gnised so as to write off the cost or valualion irf 8ssets less their residual values over their useful lives on the folknwng bases.. Freehdd buildings Fixtures and fitting5 Equipment 2% stsaight line 10% stsai9hl line 5% straighl line Fehd land is not depreciated. The gain or loss arising on the disFosal of an asset is detemiin8d as the difference between the sale pror£ed5 and the (ZTrwng value of the asset is rerngnised in the statement of financial activitie5. 1.7 Impalmiènt of flxèd assèts At each reporting end date, the charily VieWS the carrying amounts of its tangible assets to determine Tr•thelher there is any indicatson that those assets have SLrffered an impairrnent loss. If any such indication exists, the reeover8Ne sm(yJnt of the asset is eslimaled in order lo detemiine Ihg èxtent of the impairment loss lif anyl- 1.8 Stocks Stocks are stated at the lower of cost and estimated selEing less (x)sts to comtAele and sell. 1.9 Financial instruments Financial liabilities and equity inslruments are dassified acrdIng to tt)e substsno of the conlraLIu31 arrangaments ente into. An equity instrument is any ttjntract that ewdencès a residual interest in the assets of the company after deducting all of its liabilities.
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Critical accounting estimates and judgements Ill the application of the charity's accounting policies. the truslees are required to make judgements, eslimales and assumptions aboul ihe carrying amounl ol assets and liabilities ihal are not readily apparent from other sources. The ests'mates and assoaated assumptions a based on historical experience and other factors that are considered to be relevant. Actyjal results may drfler from these estimates. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting estirnates are recognised in the period in which the esb.mate is revise¢Y where the revision affects only that penod, or in the period of the rewsion and future periods where the revision aftects both ¢urrenl and future periods. Donations and legacies Unrestrf¢tsd Unreslricled funds funds 2025 2024 Donations and collections Covenants and gtft aid 8,551 4,848 28,635 8.225 13.399 36.860 Income from charitable activities Reading room 2025 Rfjading room 2024 Sales wilhTrn charitable activities 2.201 3,117 Inrome trom investments Unrestricted Unrestrieted funds funds 2025 2024 Other income Interesl recèivable 19,410 2.984 17.730 3,296 22.394 21,026
FIRST CHURCH OF CHRIST. SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 Charitabl• aetlvtttes Church activities 2025 Reading Total 2025 Church activities 2024 Reading room 2024 Total 2024 2025 Charitable activthes 5.152 6.858 12,010 7,622 3.787 11,409 Share of support costs Isee nole 71 Shale of govemance sts (see note 71 41.005 7.922 48,927 43,932 8,371 52,303 1.898 1,898 1,870 1,870 48.055 14,780 62,835 53.424 12,158 65,582 7 Support costs Support Governancg 2025Supwrt costs Goveman costs 2024 Church Activities 46.040 52.303 52,303 Legal and professional 1,898 1,898 1.870 1,870 46,040 1.898 47,938 52,303 1,870 54,173 Analysed between Charitable activities 48,927 1.898 50.825 52,303 7,870 54,173 Governance cos15 indudes independent examiners fees of £1.898 {2024- £1.8701. Net movement in lunds 2025 2024 The nel movement in funds is ststed after ChargIn(creditig)'. Fees payable for the independent examination of Ihe charivs finanaal statements Depreciation of owned tangible fixed assets 1.898 7.816 1,870 7,730 Trustses None of the trustees r1Ved any remunetOn or t*nefits from the charKty during the yeaf. 10 Taxatlon The charity is exempt from taxab.on on its activibes because all ils income is applied for charitable purposes.
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 11 Tangible fixed assets Freehold land Fithres and aThl tMJilding5 ffttÈngA Equipmont Totsl Cost At 1 January 2025 Additions 355,676 22.745 1,238 387,769 1.238 Al 31 Decembei 2025 355.676 23.983 9,348 389,(X)7 Deprèciation and impairmenl At 1 January 2025 Dapre¢iation Chaed in the year 187.010 18.961 882 215,319 7,816 At 31 December 2025 193.944 19.843 223,135 Carrying amount At 31 December 2025 161.732 4,140 165,872 At 31 December 2024 168,666 3,784 172,450 12 Stocks 2025 2024 Total stock 1.662 2.022 13 Debtor5 2025 2024 Other deL)tors Prepayments and ac£rued income 6,656 2,442 4,492 9.098 14 Current asset investmerrts 2025 2024 Short term deposits 100,698 110,156 15 Creditors: amounts falling due wlthin one ygar 2025 2024 Accruals and deferred incorne 16,136 5,705 10-
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2025 16 Unrestrlcted funds The income fvnds of the charity indude the ftAlOWi unrestricted funds.. Movement in fvrlds Incomsnu Resources Balance at r•source$ expgndod 31 Docombor 2025 Balance at 1 January 2025 FTeehold PrOrty fund Gener fund 168.666 122.157 16.9341 55,9011 161,732 104.250 37,994 290.823 37.994 162,8351 265,982 Movement in fvnds BalarKe at l Jartuary X24 Incoming Resources Balance at resources expended 31 Detember 2024 Freehold propety fund Genera fund 175,600 119.802 16,9341 158.648} 168,666 122,157 61.003 295.402 61,003 165,582) 290,823 The designated freehold propety fijnd represents Unrestrted fvnds utili5ed at the discretion of the trustees for the purpose of purchasin9 and iMpron9 the freehohj property. 17 Related party tran3a¢tion$ There were no disdosabte relate(J party trdnsactions during the year12024- £nill. 11
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE MANAGEMENT INFORMATION FOR THE YEAR ENDED 31 DECEMBER 2025
FIRST CHURCH OF CHRIST, SCIENTIST. POOLE DETAILED STATEMENT OF FINANCIAL AC71VmES FOR ThTE YEAR ENDED 31 DECEAIBER 2025 2024 Inwme and endowments Donations and legacies Church c(Alectons Donations Covenant5 and gift ahj 3.267 5.284 4,848 13,399 3,134 25.501 8.225 36,860 Charitabte activitS Shop sales 2,201 2.201 3,117 3,117 Investmenl income Rent receivable Bank interest CeiVable Car park renlal income 16,530 2,984 2,880 Y2.394 14,850 3,296 2,880 21,026 Totsl In¢omlng resour¢e¥ 37,994 61.003 Expendtiure Expenditure on charftab* aclivities Readers expenses Donaiions Lecture expenses Pur¢hases Walef, light and heat Repairs & maimenance Insurance Travel costs Organists & OIsts Telephone Piinting, postage & stationery Adverbsing Maisonette- maintenance agent charges Sundry expenses Website costs SubscTiPtions Depreciation Accountancy 1.620 800 2,732 6,858 11,374 2,604 4.768 250 6.230 1,599 631 4,849 3.790 2.129 1.650 2,571 3,401 3,787 11,759 3.127 4.685 5,940 1,471 1,320 4,361 9.346 2.115 355 2.887 7.816 7,730 1,870 T¢Xal ¢xpendltur• 62,5 65,582 Net Income 24,841 14.579 12
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE DETAILED STATEMENT OF FINANUAL ACTIVMES FOR THE YEAR ENDED 31 DECEMBER 2025 2024 Expenditure on charltrble aeiiyttles Church Activities Activilles undertaken directly Donalions Lecture expenses Readers expenses 8(M) 2.732 1,620 5,152 2,571 3,401 1.650 7,622 Support costs Depreoalion Water, light and heat ReprS and maintenance Insurance Organist, soloists and other expenses Telephone Advertising Maisonette- rnantellan and agent tharges Sundries Subscriptions 7.816 9.003 1.890 2.952 7,730 9,005 2,074 2,907 6.230 635 4,361 4.849 3,790 902 1.934 2.887 41.005 43.932 Reading rooffl expenses AGtITvities undert8ken directty Purchases 6.858 6,858 3,787 3.787 Support costs Water. light and heat Repair5 ancl Maintenance Insurance Travel costs Telephone Printing, postage & stationery Sundries Website cosis 2.371 714 1.816 250 913 631 1.227 2,754 1.053 1,TT8 826 1,320 181 355 8.371 7.922 Governance costs Accountancy fees 1.898 1.898 1,870 1,870 Total expenditure 62.835 65.582