Charity re9istratlon number 239015
First Church Of Christ, Sclentist, Altrlncham
Annual Report and unaudited Financial Statements
For the year ended 31 December 2023

FIRST CHURCH OF CHRIST, SCIENTIsf, ALTRINCHAM
Legal and adminSstrative information
Trustees
There are no trustees
Char5ty number
239015
Prlncipal address
55 Ashley Road
Altrincham
Cheshire
WA14 2LS
Independent examiner
DIH Business Advisers Lrmited
Bridge House
Ashley Road
Hale
Altrincham
WA14 2LIT
8ank¢rs
Barclays Bank PIC
48150 George Street
Altrincham
Cheshire
WA14 IRH
Investment advisors
James Brearley & Sons
Unit 6
The Gallery
Fumess Avenue
Fonnby
MerseysKle
L37 3NP

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Contents
Page
Trustees. report
Statefflent of TnJstse5' responsibilities
Independent examinerfs report
Statement of financial activities
Balance sheet
Note5 to the financial statements
7-15

FIRST CHURCH OF CHRIST. SCIENTIST, ALTRINCHAM
Trustees, report
FOR THE YEAR ENDED 31 DECEMBER 2023
Following the death of the final trnstee the tmst currenuy exists with no trustee5 and therefore the
trustees report and trustees responsibilities have been presented by the President, Lucille Haire.
Throughout these financial statements any ￿ference to the 'trustee' or 'trustees' should be considered
a5 exchanged with 'President'.
The trustees present their annual report and financial statements fijr the year ended 31 December
2023.
The financial statements have been prepared in accordante with the accounting policie5 set out in note
I to the finanoal statements and comply wilh the charity's governing document. the Charities Act 2011
and "Accounting and Reporting by Charities: Statement of Recommended Prattlce applicable to charities
preparing their accounts in accordance with the Finantial Reporting Standard applicable in the UK and
Republic of Ireland (Fks 102) (effective l January 2019)".
Objactivas and actlvltie5
The objective of the charity is for the generdl purpose of a church and provision of a reading room, for
the public benefit.
The trustees have paid due regard to guidan￿ issued by the Charity Commission in deciding what
activities the charlty should undertake.
Acknvities of the
The church held it's annual Thanksgiving Service on 25th November 2023,
The church members did not sponsor a free public talk on Christian Stients in 2023 nor hold its annual
Christrllas Celebrations.
The church malntains a Christian Science reading room on the church premises with facilities for study
of the Bible, the Christian Science text book. "Soence and Heaffth with Key to the Scriptures. by Mary
Baker Eddy and other Christian Science literature. These items may a￿ts be borrowed or purchased. A
wam welcome is extended to the public to attend churth service5 and to make use of the rea¢Jing room
and lending library.
In July 2022, with a three y￿r grant from the Vlestmlnster Fund for thi5 purpose, the churth started
the employment librarian to manage the Reading Room. 2023 was the first full year for this Librnrian.
There were none glven in 2023. due to the costs invofved in staffing the reading room.
Achievements and performance
As noted above, 2023 was the first full year with an employed librnrian for the churth's Reèdin9 Room.
As noted ￿10￿, the church's income was less than its expenditure.
Flnan¢lal revlew
The charity had excess expendtture over income of £4,727 during the year in regard to its charitable
ctivitie5. This is due to the electricty rate quadrupling at the beginning of the year. A change of meter
type In 2023 has brought a much reduced rate. The investments decreased in the year by £1,056.
The church ha5 one restrirted fund. being a provision of soloists from a legacy in 2014 of £2,000.
The church has kept suffKient funds for the next finanaal year, to meet the needs of the charity and its
statutDry obligations.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Trustees. report (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
eserv
It is the policy of the charity that unrestricted funds whlth have not t)een designated for a specific use
should be maintained at a level equivalent to between th￿ and six month'5 expenditure. The trustee5
considers that reserves at this level will ensure that, in the event of a significant drop in funding, they
will be able to continue the charity's current activttie5 while consideration is given to ways in which
additional fvnds may be raised. This level of reserves has been maintained throughout the year. At 31
December 2023 the charity'5 level of free unrestritted reserves, exclud4ng the church building was
£56,292 and restricted reserves were £2,000 which is considered sufficient in accordance with the
charity's reserves poliry.
ana
en
The trustees have assessed the major risk5 to which the charity is exposefj. and are satisfied that
Sy5terns are in place to mitigate exposure to the major risks.
Structurel governance and management
First Church of Christ, Scientist. Altrincham is a branch of The Mother Church, The First Church of Christ
Scientist in Boston, Massachusetts.
The charity was established under a trust deed date(129 April 1924. The tharity's constitsjtion and by-
laws were revised in 1972. 1974. 1982. 1984, 2004, 2005, 2010 and 2014. The church was registered
s a charity on 8th April 1965. There is a subsidiary charrty. number 239015-1, being the trust property
at i Peter Street. Altrincham which was sold in December 2015.
The trustees who served during the year were:
K Mason
(Resigned l January 2024)
K N Harvey
K Vernon
(Appointed l January 2023 and resigned l January 2024)
M Whlttaker
(Appointed l January 2023 and resigned l January 2024)
(Appointed l January 2023 and deceased 21 February
2024}
other key offi￿r5 who Served during the year were:
Clerk
K N Harvey
Treasurer
S N 8readey
President
First reader
L Haire (Appointed l January 2022)
- A rota of deputy readers
Second reader - J Hudson
The trustee5 who hold the deed to the property are S N Brearley. K Harvey* K Ma50n & S NicholsDn.
f re
itment and
intm
ntof
Trustees are elerted from the members of the thurch and introduced into the role and responsibilities of
being a trustee.
The Trustees, report was approved by the Board of Trustees.
L Haire
President
Dated:

First Church Of Christ, Scientist. Altrincham
Statement of trustees. responsibilities
For the year ended 31 December 2023
The trustees are responsible for preparing the Trustees. Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standard5 {United Kingdom Generally Accepted
Accounting Pratticel.
The law applicable to charities in England and Wales requires the trustees to prepare financial statements
for each finanthal year which give a true and fair view of the state of affairs of the charity and of the
Incoming resources and application of resourtts of the charity for that year.
In preparing these financial statements, the trustees are required to:
- selett suitable accounting policies and then apply them consistentty:
observe the methods and principles in the Charities SORP..
rnake judgements and estimates that are reasonable and prudent.
state whether applicable accounting standards have been followed, Subject to any material departures
discknsed and explained In the financial statements.- and
prepare the financial statements on the going concern bas￿ unless it Is inappropriate to presume that
the charity will continue in operation.
The trustees are responsible for keeping suffKient accounting records that disclose with reasonable
accuracy at any time the financial po5rtion of the charity and enable them to ensure that the financial
Statements comply with the Charities Art 2011, the Charity (Accounts and Reports) Regulations 2008 and
the provisions of the trust deed. They are also responsible for safeguarding the assets of the chority and
hence for taking reasonable steps for the p￿ventIon and detettion of frdud and other irregularities.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Independent examiner's report
TO THE TRUSTEES OF FIRST CHURCH OF CHRIST, SCIENTIST,
ALTRINCHAM
I report to the trustees on my examination of the financial statements of First Church Of Christ,
Scientist, Altrincham (the charity) for the year ended 31 December 2023.
Responsibilities and basls of report
As the trustees of the charity you are ￿spOnSible for the preparation of the financial statements in
accordance with the requirements of the Charities Att 2011 {the 2011 Art).
I report in respect of my examination of the charity's finanoal statements carried out under sertion
145 of the 2011 Art. In carrying out my examination I have followed all the applicable Directions
given by the Charity Commission under section 145(5)(b) of the 2011 Att.
Zndependent examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe that in any materral respect..
accounting records were not kept in respect of the charity as required by section 130 of the 2011
Act; or
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and
content of accounts set out in the Charities {Accounts and Reports) RegulatTrons 2008 other than
any requirement that the accounts give a true and fair view which is not a matter considereil as
part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be d￿Wrt in this report in order to enable a proper understanding of the
financial statements to be reached.
Candice Beynon FCCA
DJH Business Advisers Limited
Chartered Accountsnts
Bridge House
Ashley Road
Hale
Altrincham
WA14 2UT
Dated:

FIRsf CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
staternent of flnancial activities
including income and expenditure account
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrostrlrted Restrfctsd
fund5
funds
2023
2023
Totsl lJnrestrl(ted Restrlrted
funds
funds
2022
2022
Totsl
2023
2022
Notes
Donations and
legacies
Charitable activities
Investments
24.953
9.768
1.$33
24,953
9,768
1.533
12,948
10.102
1,403
12,948
10.102
1.403
Total Income
36,254
36.254
24,453
24,453
Charitable activities
40.981
40,981
36,222
36,222
Net gains/{105ses) on
investrnents
12
(1.0561
(1.0561
(8,398)
18,398)
Net movenlent in funds
15.783)
(5.783)
{20,1671
{20.167)
Fund balan￿5 at l January
2023
677.075
2.000
679,075
697,242
2.(￿10
699,242
Fund balances at 31
December 2023
671,292
673.292
677.075
2,000
679.075
The statement of financial acbvities includes all gains and losses recognised in the year.
The statement of financial attivities includes all gains and losses recognised in the year. All income and
expenditure derive from continuing activiti"e5.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Balance sheet
AS AT 31 DECEMBER 2023
2023
2022
Notes
Flxed assets
Tangible assets
InvestrnentS
13
14
615,00
52,488
615,0(Kl
58,544
667.488
673,544
Current assets
Debtors
Cash at bank and in hand
15
4.836
3,848
5,784
11.520
9,632
CredFtors: amounts falling due
wlthln one year
16
15,716)
(4,101)
Net current assets
5.531
Total assets less current liabilities
673.292
679,075
Income funds
Restricted fund5
Unrestricted funds
17
2,iN)O
671,292
2.000
677,075
673,292
679,07S
The financial Statements were approved on . a/
L Haire
President

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financlal statements
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting policies
Charlty inforrnatlon
First Church of Christ Scientist is a charity established under trust deed.
1.1 Accounting convention
The financial statements have been prepared in accordance with the thartty'5 Igoveming documentj,
the Charitie5 Act 2011. FR5 102 -The Financial Reporting Standard applicable in the UK and Republic
of Ireland" (°FRS 102-) and the Charities SORP -Accounting and Reporting by Charities= Statement of
Recommended Prdctice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Rewbllc of Ireland (FRS 102}" {effettive I
January 2019). The charity is a Public Benefft Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a
Statement of Cash Flows.
The financial statements are prepared in sterllng, which 15 the funttional currency of the charlty.
Nonetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the historical cost convention. modified to include the
revaluation of freehold properties and to indude investment properties and certain financlal
instruments at fair value. The principal accountong policies adopted are Set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that
the charity has adequate ￿$OurCeS to continue in operational existence for the foreseeable future.
Thu5 the trustees continue to adopt the going concern basis of accounting in preparing the financial
statements.
1.3 Charltable funds
un￿StriCted funds are available for use at the discretion of the trustees in furtherance of their
charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restricted funds are Set out in the notes to the financial statements.
All funds are unrestricted funds, other than a donation received In 2014 of £2.000, for the provision
of soloists.
1.4 Incoming resources
Income is recognised when the tharity is legally entiued to it after any performance conéitlons have
been met, the amounts can be rneasured ￿lIably1 and it is probable that income will be received.
Cash donations are recognised on re￿Pt. Other donation5 are recognised once the chartty ha5 been
notified of the donation. unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations re￿iVed vnder Gift Aid or deeds Df covenant is recognised at the
time of the donation.
Legacies are recogni5ed on receipt or otherwise if the charity has been notifi￿ of an irnpending
distribution, the amount is known. and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asseL

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financlal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
A¢countlng policies
(Continued)
1.5 Resour￿ expended
Expenditure is recognised once the￿ is a legal or construrtive obfigation to transfer economic benefit
to a third party. it is probable that a transfer of economic benefits will be requI￿d in settlement, and
the 43mount of the obligation can be rneasured reliabty.
Expendrture is classified by activity. The costs of each attivity are made up of the total of dirett costs
and shared costs, including support costs involved in undertaking each activity. Dirert costs
attributable to a single activty are allocated directly to that activity. Shared costs which contribute to
more thatt one activity and support costs which are not attributable to a single activity are
apportioned between those activib.es on a basis consistent with the use of resources. Central staff
Costs are allocated on the basis of time spent. and depreciation charges are allocated on the portion
of the asset's use.
Resources expended are accounted for when pa￿. Expenditu￿ is attributed to cost categories based
on the amount expended during the year. The irrecoverable element of VAT is included with the item
of expenses to which it relate5.
Support costs are those functions that assist the work of the tharity iKJt do not directly undertake
charitable activities. Support costs include office costs, finan￿, personnel. payroll and govemance
costs which support the charity's attivities. The bases on which support costs have been allocated are
set out in note 8.
1.6 Tangible flxed assets
Tangible fixed assets are initialty measured at cost and subsequentty measured at cost or valuation,
net of depreciatlon and any impairment losses.
Freehold property and assets in the course of construttton are not depreciated.
The galn or loss arising on the disposal of an asset is detemiined a5 the difference between the sale
proceeds and the carrying value of the asset. and 15 recognised in the ststement of financial
artlvities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction prKe exduding transartion costs, and
are subsequently measured at fair value at eath reporting dats. Changes in fair value are recogni5ed
in net incomellexpenditure) for the year. Transattion costs are expensed as incurred.
1.8 Impalrment of fixed assets
At each reporting end date. the charity reviews the carrying amounts of its tanglble assets to
determine whether there is any indication that those assets have suffered an impairment loss. If any
such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if anv).
1.9 Cash and equivalents
Cash and cash equivalents 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.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng polldes
(Contlnued)
1.10 Financlal Instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and
Secbon 12 '0ther Financial Instruments I￿Ues. of FRS 102 to all of its financial instruments.
Financial instruments are ￿CogniSed in the thartty's balance sheet when the charity becomes party
to the contrattual provlslons of the instrument.
Financial assets and liabilities are offset. with the net amounts presented in the financial statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention
to settle on a net bags or to realise the asset and settle the liability simultaneously.
8asl¢ financial assets
Basic financial assets, which Indude debtors and cash and bank balan￿. a￿ inltially 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
transartlon is measured at the present valve of the future receipts discounted at a market rate of
interest. Financial assets classified as receivable wthin one year are not amortised.
8asic finandal Ilabillties
Basic financial liabilitie5, induding credfcors and bank loans are initially recognised at transattion
price unless the arrangement constitutes a finanong tran58cbon, where the debt instrument is
measured at the present value of the future payments discounted at a market rate of InteresL
Flnancial liabilitoes dassifted as payable within one year are nut amortised.
Debt instruments a￿ subsequently carried at amortised cost. using the effective interest rate
method.
Trade creditors are obligation5 to pay for good5 or services that have been acquired in the ordinary
course of operdtions from sUpp￿rerS. Amounts payabIe are da55rfied as cUr￿nt liabilities if payment is
due within one year or less. If not, they are presented as non-current liabllities. Trade creditors are
recognised initially at transartion prits and subsequenuy measured at amort15ed cost using the
effective interest method.
D•rncognJtlon of financial liabilltles
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or can￿lled.
1.11 Employee benefits
The cost of any unuseil holiday entitlement is ￿cOgnised in the period in which the employee's
Services are received.
Temiination benefits are recognised immediately as an expense when the charSty Is demonstrably
committed to terminate the employment of an employee or to provide termination benefits.

FIRsf CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Critlcal accountlng estimates and judgements
In the application of the charity's accounting policies. the trustees are requireé to make judgements.
estimates and assurnptions about the carying amount of assets and liabiltties that are not readily
apparent from other sources. The estimates and associated assumptions are based on historical
experience and other fartors that are considered to be ￿levaftt. Actual results may differ from these
estirnates.
The estimates and underfying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates a￿ recogni5e¢ in the period in which the estimate is revised where the ￿Vision affects
only that period, or in the period of the revision and ftItU￿ periL*Js where the revision affects both
current and future periods.
Income from donatlons and legacies
Unrestricted Unrestrlrted
luDds
funds
2023
2022
Donation5 and gifts
Grants
12,753
12,200
7,298
5,650
24.953
12,948
Donations and glfts
General donations
12,753
7,298
12,753
7,298
Income from charitable actlvltles
funds
2023
fvnd$
2022
Church collections
Reading room sales
8.652
1,116
9.50S
596
9,768
10,102
io-

FIRsf CHURCH OF CHRIST, SCIENTIsf, ALTRINCHAM
Notes to the financial statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Income from investments
Vnre5trlctsd ilnrestrlthd
fvnd5
funds
2023
2022
Income from listed investments
1,533
1,403
Net movement in funds
2023
2022
The rtet movement In fijnds is stated after Charging1(Cred￿ng).
Trustees
None of the trustees (or any persons connected with them} received any remuneration or benefits
from the charity during the current or prior year.
No trustees expenses were incurred during the current or prior year.
Charitable activitles
2023
2022
Reading room
Church maintenan
Church artiviknes
Church administration
1,837
14,364
1,479
11,009
2.570
10,641
6.758
22.959
25,699
Share of support costs (see note 9)
Share of govemance costs (see note 9)
16,272
1.750
8,832
1,691
40,981
36.222
li

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financlal ststements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
2023
2022 Basis of allocatlon
Church
administration
Wages attributable to the
adminisiratFve support staff
16,272
16.272
8,832
AccountanLry
Independent
examination fee
1,350
1.350
1,330 Governance
Governan
361
16.272
1.750
18.022
10.523
10 Employees
Number of employees
The average monthly number of employees during the year was:
2023
Number
2022
Number
Church administration
All ernployee time was spent providing either support to the governance of the charity or support
seNices to charwtable activities.
No employee received emoluments of more than £60,000 during the year.
The following staff costs, included within charitable act¢vitFes, were Incur￿ during the year..
2023
2022
Wage5 and salaries
16.272
8,832
11 Taxatlon
The charity is exempt from taxation on its aciivities because all its IncDme is applied for charitable
purposes.
12 Net gain$/(l¢￿eS} on Investments
2023
2022
Revaluation of investments
11.0561
18,3981
12-

FIRST CHURCH OF CHRIST, SCIENTIsf, ALTRINCHAM
Notes to the financial statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 hlet galns/(losses) on Investments
(Continuad)
13 Tangible flxed assets
Freehold property
Cost
At l January 2023
615,000
At 31 De￿mber 2023
615,WO
Carrylng amount
At 31 December 2023
615,0(X)
At 31 December 2022
615,000
Freehold property consists of the church buildings at 55 Ashley Road. Altrincham, valued by Thomas
Willrnax ￿MIted in July 2021. The valuation at 31 December 2023 is not expected to be significantly
dlfferent, therefore this value has 1)een used at the balance sl*et date.
14 Fixed asset Investments
Investments
Cost or valuatlon
At 31 December 2022
Valuats'on changes
58,544
16,056)
At 31 De￿mber 2023
52,488
Carrying amount
At 31 December 2023
52,488
At 31 December 2022
58,544
By the trust deed, the investments a￿ not subjert to the limttstions of the Trustees Investment
Act.
13-

FIRST CHURCH OF CHRIST, SCIENTIsf, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
15 Debtors
2023
2022
AmO￿nts falllng due withln one year.
Trade debtors
Prepayments and accrued income
4,836
2,426
1,422
4,836
3,84B
16 CredStors: amounts falling due wlthin one year
2023
2022
Other taxation and social secunty
Trade creditors
Accruals and deferred income
350
3,966
1.750
2,071
1.680
5,716
4.101
17 Restrlct•d lunds
The re5trirted funds of the charity comprise the unexpended balances of donations ané grants held
on trust subject to specific condltions by donors as to how they may be used.
At l january
2023
At31
December
2023
2.000
2.000
Prevlous year:
At l January
2022
At31
DeCem￿r
2022
2,1KlO
2,000
14-

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2023
18 Unrestrl¢ted funds
The unrestrirted funds of the charity comprise the unexpended balances of donations and grants
which are not subjett to specific conditi.ons by donors and grantors as to how they may be used.
These include designated fvnds which have been set aside out of unrestricted funds by the trustees
for specific purposes.
At l January incomln9 Resour¢eg
2023 resources
expended
Ins and
losses
At31
December
2023
General funds
677.075
36.254
{40,981)
(1,056)
671,292
Previous year.
At l January
2022
Incomlng Resources
expended
Galns and
losses
At31
Decemb•r
2022
General funds
697.242
24,453
(36,2221
IB,398)
677,075
19 Analysi5 of net assets between funds
Unre5tr1rt•d Restrlct•d
Totsl
Fund balaF)ces at 31 December 2023 are represented
by..
Tangible assets
Investments
Current assetsllliabilities)
615,(K*J
52,48B
615,000
52,488
5.804
671,292
2,QOO
673,292
20 Related party transxtions
There were no disdosable related party transactions during the turrent or prior year.
15-