Charity Registration No. 236171
FIRST CHURCH OF CHRIST, SCIENTIST, POOLE
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2025
arrisons
chartered accountants
4 Brac￿eY 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¢￿U￿tIng policies sel out in note 1 to the
financial stalements and comply with the charilrfs g0vem$￿ documenl, the Charilies Aci 2011 and "Acccxjnting
and Reporting by Charib'es.. Statement of Recommended Practi￿ applicable to charities preparing their accounts
in a¢¢ordan¢e with the Financial Reporting Standard ap&4icable in ihe UK and Republic ol Ireland IFRS 1021
(effective 1 January 20191".
Obje￿Ve$ 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 und￿take.
Achievements and perfomance
For much of 2020 and 2021 Church sèNi￿S 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 serV￿S have been held wth congregatlons both In th8
building and online. enabling m¢ye people to a￿sS Church ServI￿S 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 bU￿1[￿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 applica￿0Th 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 re￿Ved 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 reV￿￿allOn 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 meM￿rship.
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 p￿paration of the fmancial statemen15 in awdan(*
with the requirements of the CharitiesAcl 2011.
I report in ￿pecI of my examinat￿ of tr* fin￿la1 $talem￿ts carried out und¥ Sect￿ 145 of thg
CharitEs Act 2011. In ￿rryIng Out my examination I haNe fdlowed the Directions given by the Charity
Commission under Sec*￿ 1445)(bl of the CharitiesA(# 2011.
Independentexamln•rfs slatemenl
I have completed my examination. l ¢onfimi that no matters have come to my attention in ¢onnect¥)n with the
examination giwing me cause to believe that in any material ￿Spect..
accounting records were not kept in respect of the charity as requ¥ed ty section 130 of the Chaiiiies Act
2011_
the financial statements do not a￿rd with those records: or
the finanaal slatemenls do not compty with the ap￿ICable requwements (x)nceming the form and content
of finanaal statements Sel oul rn the Charthes (Accounts and Reports) Regulab"on$ 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 A￿port
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 un￿StrICted
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 charit￿S 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 8￿CIation 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 p￿paring thp financial slalemenls.
1.3 Charitablg funds
Unreslricled funds a￿ availatrAe for use at the discretion of the tsustees in furtheral￿e 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 re￿iVed 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. E￿ndIture includes any VAT which
cannot be *Jlly reo)vered. and is daS￿fied 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 appo￿oned be￿een 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
depre￿ation 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
F￿eh￿d 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 ac￿rdIng 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￿(crediti￿g)'.
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 r￿1Ved any remune￿tOn 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 Cha￿ed 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 PrO￿rty 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 Unrestr￿ted fvnds utili5ed at the discretion of the trustees
for the purpose of purchasin9 and iMpro￿n9 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 activit￿S
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
Rep￿rS 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