Charfty reglstratlon number 239015 (England and Wales)
First Church Of Christ, Scientis¢ Altrincham
Annual report and unaudited financlal statements
For the year ended 31 December 2024

First Church Of Christ, Scientist, Altrincham
Legal and admlnistrative infromation
Trustees
S Brearfey
(Appointed 2 November
2025}
(Appointed 2 November
2025)
S Grngal
Charity registratlon
England and Wales
239015
Princlpal address
55 Ashley Road
Altrincham
Cheshire
WA14 2LS
Independent examiner
DJH Business Advisers Llmited
Bridge House
Ashley Road
Hale
Altrinchatn
WA14 21
Bankers
Barday5 Bank PIC
48150 George Street
Altrind)am
Cheshi
WA14 IRH

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Contents
Pa9e
TnJstÈes' report
Statement of Trustees. responsibilities
Independent examIne￿5 report
statement of financial activities
Balan￿ sheet
Notes to the financial statements
8-18

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Trustees, report
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees present their annual retKTrrt and financial statements for the year ended 31 December
2024.
The financial statements have been prepared in accordance with the accounling polities set out in note
I to the financial statements and comply with the charity's goveming document, the Charities Act 2011
and Accounting and Reporbng by Charities= Statement of Recommended Practice applicable to charitles
p￿parIng their accounts in accordan￿ with the Financial Reporting Standèrd applicable in the UK and
Republlc of Ireland {FRS 102) (effertive l January 20191..
Objectives and activitie5
The objective of the charity Is for the general purpose of a thurch and provision of a reading room, for
the public benefit.
The Tnjstees have paid due regard to guidan￿ issued by the Charity Commission in deading what
activities the charity should undertake.
ofth
rit
The church held it's annual Thanksgiving Service on 27th November 2024.
The church members did not sponsor a free public talk on Christian Science in 2024 nor hold its annual
Christmas Celebrations.
The church maintains a Christian Science reading room on the churth premises with facilities for study
f the Bible, the Christian Science text book, "scien￿ and Health with Key to the Scripture5" by Mary
Baker Eddy and other Christian Science literdture. These items may also be borrowed or purchased. A
warm welcome is extended to the publkc tg attend church Services and to make use of the readlng room
and lending library.
In luly 2022, with a three-year grant from the Wèstminster Fund for this purpose, the chvrch started
the Èmployment of a librarian to manage the Reading Roown. 2024 was the second full year for this
Librarian. In January 2024 a grant of E2.993 was secured from -Tru5ts Under the Will of Mary Baker
Eddy" for tethnology Improvements. Under this grant a church website, a new computer sy5tern, two
IPads and literature display stsnds were provide(l.
There were none given in 2024. due to the c95ts involved in staffing the ￿adIng room.
Achievements and performan
As noted above, 2024 was the second full year with an employed librarian for the church'5 Reading
Room.
As noted below, the thurch s income was greater than its expenditure.
Finan¢lal review
The charity had excess income over expenditure of £6,096 during the year in regard to it5 tharitable
activities. This was due to most of the TUW grant items IE3,143) being capiialised, and depreciation tsn
new assets of £874. There wa5 a cash gain of £1,066 in the year. The investments increased in the year
by E2,760.
The church has one restricied fund, being a provision of soloists from a legacy in 2014 of £2,000. This
has been ￿dU￿d to £645 in the year per Steven Brearfey.
The church has kept suffioent funds for the next finanaal year. to meet the needs of the tharity and its
Statutory obligations.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Trustees, report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
erve
It is the policy of the charity that unrestricted funds whlth have not been designated for a specific use
should be maintsined at a level equivalent tD between three ané six month's expenditure. ThÈ Trustees
considers that reserves at this level will ensure that, in the event ol d significant drop in fundingi they
will be able to continue the charity's current athvities while consideration is given to ways in which
additional funds may be raised. This level of reserve5 has been maintained throughout the year. At 31
December 2024 the charity's level r)f free unrestricted reserves. exduding tsngible assets was £61,473
and restrirted reserves were £645 whith is considered sufficient in accordancè with the charity's
reserves policy.
isk mana
ment
The trustees have assessed thè major risks to which the charity is exph)sed. and are satisfied that
systems are in place to mitigate exposure to the major risks.
structurei governance and management
First Church of Christ, Scientist, Altrincham is a branch of The Mother Church, The First Church of Christ
Scientist in Boston, Massachusett5.
The charity was established under a Irust deed dated 29 April 1924. The tharity'5 constitutlon and by-
laws were reviseé in 1972, 1974, 1982, 1984, 2004, 2005, 2010 and 2014. The church was registered
a5 a charity on 8th April 1965. There is 8 subsidiary charity,. number 239015-1. being the trust property
at I Peter Street, Altrincham whith was sold in D￿rnber 2015.
The Trustees wh9 Served during the year were..
K Mason
(Resigned l January 2024)
K N Harvey
K Vernon
(Appointed I lanuary 2023 and resigned l January 2Q24)
M Whiltaker
(Appointed l January 2023 and resigned l January 20241
(Appointed l January 2023 and deceased 21 Febnjary
2024)
other key officers who served during the year were-
Clerk
Treasurer
President
K N Harvey
S N Brearfey
L Haire {Appointed l January 2022. Term finished
31 Dècember 20241
A rota of deputy readers
J Hudson
First reader
Second reader
Post Year-end appointments were:
President
S N Brearley {Appointed l January 20241, L Haire
(Appointed l January 20261
J A Breartey (Appointed l January 20251
K N Harvey {Appointed l January 20251
S N 8readey (Appointed 2 Novernber 20251, S Grogan
(Appointed 2 November 20251
First reader
second reader
Trustees
The trustees who hold the deed to the property are S N Brearley, K Harvey, K Mason & S Nicholson.
hodofr
itmen
trust
Trustees are elected from the members of the churth and intro(luced into the role and responsibilities of
being a trustee.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Trustees. report (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees, report was approved by the 8oard of Trustee5.
S Grogan
02

First Church Of Christ, Scientist, Altrincham
Statement of trustees, reponsibilities
For the year ended 31 December 2024
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordan
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepte
Accounting prattl￿).
The law applicable to charities in England and Wale5 requires the Tnjstees to prepare financial statements
for each financial year which give a true and fair view of the state of affairs of the tharity and of the
incoming resources and application of resources of the ch4rity for that year.
In preparing these financial statement5, the Trustees are required to..
select suitable accounting policies and then apply them con515tenUy,'
obsèrve the methods and principles in the Charities SORP-
make judgements and estimates that a￿ reasonable and prudent-
state whether applicable accounting standards have been followed, subject to any material departures
disclosed and explained in the financial statements- and
prepare the financial statements on the going cOn￿rn basis unless it Is inappropriate to presume that
the charity will continuÈ in operation.
The Trustees are responsible for k&ping suffioent accounkn.ng reconls that disdose with ￿aSonable
accuracy at any time the financial po51t￿n of the charity and enable them to ensure that the financial
statements Cotnply with the Charities Act 2011, the Charity (Accounts and Reports) Regulatrons 2008 and
the provisign5 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 detethon of fraud 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 st*ements of First Church Of Christ,
Saentisl, Altrincham (the charity) ft)r the year ende(J 31 December 2024.
Responsibilltles and basis of report
As the Trustee5 of the tharity you are responsible for the prepardtion of the financial statements In
accwdance with the requirements of the Charities Act 2011.
I report in re5pert of my examination of the tharity's finanaal *atsments carried out under settiiyb
145 of the Charitiès Act 2011. In carryirsg out my examinatiDn I have followed the Directions given by
the Charity Commission under section 145{51{b) of the Chadties Act 2011.
Indepèndent examiner's statement
I have completed my examination. I have identified a matter of concem in that the Charlty has been
operating for the period ending 31 December 2024 without a Board of Trustees to oversee (Jay-to-day
operations and approve expenditure, highlighting a major governan￿ failing.
The charity's trustees consider that an audit is not required for this period under section L44 of the
Charities Act 2011 (The Charities Act) and that an independent examination is reqLJired.
I confirm that apart from the matter of concern set out above, no matter5 have come to my attention
in connection with the exarnination glvlng me cause to believe that in any material ￿Spert.
accounting records were not kept in respect of the charity as required by section 13D of the
Charities Att 2DII.
the financial staternents do not accord with those records; or
the financial statements do not comply with the applicable requirements conceming the form and
content of financial 5tatement5 sel out in the Charities {Accounts and Reports) Regulations 2008
other than any requirement that the financial statements give a true and fair view, which is not
matter considered as part of an independent examinatson.
I confirm that there are no other matters in connectron with the examination to which attention
should be drawn in this report in order to enable a proper underslanding of the financial statements to
be reached.
Colette Lennon FCCA
DJH Business Advisers Limited
Accountants
Bridge House
Ashley Road
Hale
Altrincham
WA14 2UT
Dated:

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
statement of financial actlvities
including income and expenditure account
FOR THE YEAR ENDED 31 DECEMBER 2024
T¢*al Unrestrkt¢d Restricted
fund$
funds
2023
2023
Totaj
tunds
2024
fund$
2024
2024
2023
Noteg
nt
Donations and
legacies
Charitable activities
Investments
Other income
19,517
8.368
1,528
6.850
19,517
8.368
1,528
6.850
24,953
9.768
1.533
24,953
9.768
L.533
Total Income
36,263
36.263
36,254
36,254
Charitable aclivlties
32.927
32,927
40.981
40.981
Net gainslllosses) on
investments
12
2,760
2,760
(1,056)
IL,056)
Net Incomlng/(outgoing)
resources before
transfers
6,096
6.0%
15,7831
15,7831
Gross transfers
between funds
Net rnovement in funds
1,35S
7,451
{1.355)
(1.3551
6.096
(5,783)
15,783}
Fund balances at l January
2024
671.292
2.000
673,292
677,075
679,075
Fund balances at 31
December 2024
678,743
645
679,388
671,292
2,000
673,292
The statement of r
Inanclal activities incliJde5 all gains and losses recognised in the year.
The statement of financial attivities includes all gains and losses recognised in the year. AJI income and
expenditure derive from continuing activities.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Balance sheet
AS AT 31 DECEMBER 2024
2024
2023
Flxed asset5
Tangible a55ets
Investments
13
617,269
55,248
615,000
52,488
14
672.517
667,488
Current assets
Debtors
Cash at bank and in hand
15
I.S04
10.420
4.836
11,924
11,520
Creditors: amoun15 falling due
within one year
16
(5,0531
15,7161
Net current assets
6.871
5,804
Total assets less current liabilities
679,388
673.292
Income funds
Restrirted funds
Unrestricted fLhnd5
18
645
2,000
671,292
678,743
679,388
673,292
The financial statements We￿ approved on .
.f(.,
S Grogan

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements
FOR THE YEAR ENDED 31 DECEMBER 2024
Accountlng policies
Charity information
First Church of Christ Soent15t is a tharity established under tnjst deed.
1.1 Attountlng conventlon
The financial statements have been p￿pa￿ in accordance wth the charity's governing document,
the Charities Act 2011, FRS 102 Tre Financial Reporting Standard applicable in the UK and Republic
of Ireland" and the Charities SORP 'Accounting and Rewrting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordan￿ with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" The charity is a
Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for tharSties not to prepare a
statement of cash flows.
The financial statements are prepared In steding. which is the functional currency of the tharity.
Monetary amounts in these finanoal statements are rounded to the nea￿st £.
The accounts have been prepa￿￿ under the historical cost conventlon. modifièd to include the
revalualion of freehold properties and to indude investment properties and certain financial
instruments at fair value. The prbncipal accounting policies adopted are set out below.
1.2 Golng concern
At the titne of approving the financial statements, the Trustees have a reasonable expertation that
the charity ha5 adequate resources to Continue in operational existence for the loreseeable future.
Thus the Trustees continue to adopt the goin9 concem ba515 of 6cwunting sn preparing thè financial
statements.
1.3 Charltsble funds
Unrestrirted funds a￿ available for use at the distretion of the Tnsstees in fvrtheran￿ of their
charitable objectives.
Restrirted funds are subject to specific conditions by donors or grantors as to how they may be used.
The purposes and uses of the restrirted funds are set out in the notes to the financial statements.
All funds are unrestricted funds. other than a donatlon received in 2014 of £2,000, for the provision
of soloists.
1.4 Incomlng resources
Income is recognised when the charity Is legally entitled to it after any performance conditions have
been met, the amounts (an be measured reliably, and it is probable that income will be received.
Cash donat10115 are recognised on receipt. Other donations are recognised once the charity hag been
notiffied of the donation, unless performance conditions require deferral of the amount. Income tax
recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the
time of the donation.
Legacies a￿ recognised on receipt or othetwise if the charity has been notified of an impending
distribulion, the amount is known. and receipt is expected. If the amount is not known, the legacy is
treated as a contingent asset.

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.5 Resource5 expended
Expenditure 15 recognised On￿ there is a legal or tonstrurtive obllgatron to transfer Èconomic benefit
to a third party, it is probable that a transfer of economic benefits W￿11 be ￿Qui￿d in settlement, and
the amount of the obligab.on can be measured reliably.
Expenditure is classified by activity. The costs of each artivity a￿ made up of the total of direct costs
and share{5 costs, including SUPPOrt costs involve(J in undertoking each activity. Direct costs
attributable to a single activity are allocated direcyy to that activity. Shared costs which contribute to
MO￿ than one activity and support costs which are not attributable to a single activity a
apportloned between those acknvities on a basis consistent with the Use of resources. Central staff
costs are allocated on the basis of time spen¢ and depreciabon tharges are allocated on the portion
of the asset's use.
Resources expended are accounted for when paid. Expenditure is attributed to cost categories based
on the amount expended during the year. Thé irrecoverable element of VAT is induded with the item
of expenses to which it relates.
Support costs are those functions that a￿lst the work of the charity but do not directly undertake
charitable activities. Support costs include office costs, finances personneli payroll and governance
Costs which support thè charity's adivities. The bases on whith support costs have been allocated are
set out in note 8.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at Wst and subsequently measured at or valuation,
net of depreciation and any impairment losses.
Computer5
Freehold property and assets in the course of construction are not depreciated.
The gain or loss arising on the disposal of an asset is detem)ined as the difference ￿tWeell the sale
proceeds and the canying value of the asset, and is recognised in the statèment of financi41
attivities.
1.7 Flxed asset Investments
Fixed asset investments are initially measured at transaction price exduding tsan5attiDn costs, and
a￿ subsequently measured at fair value at each reporting (Jate. Changes in fair value are recognised
in net income](expenditurel for the year. Transaction costs are expensed as incurred.
1.8 Impalrment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets tD
determine whether there is any indication that those asset5 have Suffered an impairment loss. Jf any
such indication exists, the recoverable amount of the asset is estimated in order to determine the
extent of the impairment loss (if any}.
1.9 Cash and cash equivalents
Cash and cash equivalents ificlude cash in hand. deposits held at call with banks, Dther short-term
liquid inveslment5 Wlth original maturtties 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 financlal statements (contlnued)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting polScies
(Continued)
1.10 Flnancial instruments
The charity has elerted to apply the provisions of Settion 11 'Basic Financial Instruments. an
Settion 12 '0ther Finanaal Instruments Issues, of FRS 102 to all of its financial instrurnents.
Financial Instrument5 are recognised in the charity's balan￿ sheet when the tharity becomès party
to the ctsntractual provisions of the instrument.
Finanaal assets and liabiliknes are offset. with Ihe net amounts presented In the finanoal statements,
when there is a legally enforceable right to set off the recognised amounts and there is an intention
to settle on a net basis or to realise the asset and settle the liability 5imulianeously.
Basie r
Inancial assets
Basic financial assets, which Include debtor5 and cash and bank balances, are initlally measured at
transaction price induding transaction costs and are subsequently carried at amortised cost using the
effective Inte￿$t method unless the arrangement constitutes a financing tTrnsaction, where the
transaction is measured at the present value or the future r￿ipts discounted at a market rate of
interest. Financial assets classified 85 receivable within one year are not amortised.
Basic flnanclal liabilltles
Basic financial liabilities. including credTtors and ￿nk loans are initially rpcognised at transaction
price unless the arrangement constitutès a financing tsansaLtion, where the debt instrument is
measured at the present value of the futsjre payments discounted at a market rate of interest.
nancial liabilities classified as payable within one year are not amortised.
Debt instrurnents are subsequently carried at amortised cost. using the effettive interest rate
method.
Trade (raditors are obligations to pay for g(K￿$ or ServI￿S that have been acquired in the ordinary
course of operations from suppliers. Amounts payable are dassifieLI as current liabilities if payment is
due within one year or less. If not, they are presented a5 n0n-Cur￿nt liabilities. Trdde creditors are
recognised initially at transattion pri￿ and subsequently measured at amDrtlsed cost using the
effertive interest method.
Derecognltlon of financial liabilities
Frnancial liabilities are éerecognised when the tharitys contrartual obligations expire or are
discharged or cancelled.
1.11 Employee benefits
The cost ot any untjsed holiday entitlement is recognised in the period in which the employee's
services are te￿1ve￿.
Temiination benefits are ￿ cognised immediately a5 an expense when the tharity is demonsirably
committed to temiinate the employment of an employee or to provide termination beneffits.
io-

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
Critical acrounting estimates and judgements
In the application of the charity s ac(x)untlng tKblicies, the Trustees are required to make Judgements,
estimates and assumptions about the carrying amount of a55et5 and liabilities that are not readily
apparent from other source5. The estirnates and associated assumptions are based on historical
experience and other factors thèt ate Conside￿ to be relevant. Attual results may differ from these
estimates.
The estimates and undedying assumptions are reviewed on an ongoing basis. Revi51Dns to accounting
estimates are recognised in the pericKJ in which the estimate is revised where the revision afferts
only that period, or in the perfod of the revision and futu￿ periods where the revision affects both
Cu￿nt and future periods.
Income from investments
Ubbrestrlcted Unrestrlcted
Iwnds
fund5
2014
2023
Income from listed investments
1,528
l.S33
other Income
ilttrestrlcted Unre5trlcted
runds
funds
2014
2023
Other income
6,850
Income from donatlons arKI legaties
Unrestrkted Unre5tr1cted
funds
fund5
2024
2023
Donations and gifts
Grants
5.034
14,483
12.7S3
12,200
19,517
24,953
Donations and 9ifts
General donations
5,034
12,753
5,034
12,753
li

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
Income from charitable activltles
Unrestrlrte
funds
1024
Unrestrlcted
fund$
2023
Church collecbons
Reading room sales
7,399
969
8,652
1.116
9,768
Trustee5
None of the Trustees (or any persons connetted 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.
Charltable activlties
2024
2023
Depreciation and impairment
Reading roo
Church maintenan
Church administration
874
2,003
7,790
3.864
1,837
14,364
6,758
14,531
22,959
Sharè of support costs (see note 9}
sha￿ of governan￿ costs {see note 9)
16.522
1.874
16,272
1,750
32,927
40,981
12

4U<

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
10 Employees
Number of employees
The average monthly number of employees during the ye6r was:
2024
Number
2023
Number
Church administration
All etnployee time was spent providing either support to the governance of the charity or support
Servi￿S to charitable activities.
No employee received emoluments of more than £60,000 during the year.
The follokying staff costs. included within charitable artivities. were incurred during the year:
2024
2023
Wages and salaries
16,522
16,272
11 Taxatlon
The charity is exempt from taxat40n on its actNlties because all its income is applièd for charitsble
purposes.
12 Net galnsl(10sses) on investments
2024
2023
Rev?luatron of investments
2,760
(1,0561
14-

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financlal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
13 Tanglble fixed a55ets
Computers
Total
propeTty
C05t
At l January 2024
Additions
615,000
520
615,000
3,143
2,623
At 31 December 2024
615,52
2.623
618,143
Depreciation and impairment
Depreoation charged in the year
874
874
At 31 December 2024
874
874
Carrying amount
At 31 December 2024
615.520
1,749
617,269
At 31 De￿mber 2023
615.wo
615,000
Freehold property consists of the church buildings at 55 Ashley Road, Altrinchdtn, valued by Thomas
Willrnax Limited in July 2021. The valuation at 31 December 2024 is not experted to be significantly
different, the￿fore this value ha5 been used at the balan￿ sheet date.
14 Fixed asset Investments
Llsted
Investmeht$
Cijst or valuation
At 31 December 2023
Valuation changes
52.48B
2.760
At 31 December 2024
55,248
Carrylng amount
At 31 December 2024
55,248
At 31 December 2023
52,488
By the trust deed. the investments are not subject to the limitations of the Trustees Investment
Act.
15-

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the flnancial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
15 Debtors
2014
2023
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income
23
4.836
1.481
1.504
4,836
16 Creditors: amount5 falllng due within one year
2024
2023
Government grants
Trade creditors
Accruals and defe￿ed income
17
2,7
493
3,966
1,750
1,860
5,053
5,716
17 Govemment grants
Deferred income is included in the financial statements as follows:
2024
2023
Deferred income Is included within:
Current liabllities
2,700
Movement5 in the year..
Deferred income at l January 2024
Resou￿5 deferred in the year
2.7(￿$
Deferred income at 31 December 2024
2,700
16-

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financial statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
18 Restricted funds
The rtstricted funds of the tharity comprise the unexpended balaTr￿ of donations and grants held
on trust subject to specific conditions by donors as to how they may be used.
At l January
2024
Tra￿r5
At31
08￿Mber
2024
2.000
11,355)
645
Pr¢vious year:
At l January
2023
Transfvs
At31
D•¢ember
2023
2.000
2,000
19 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances Df donations and grants
which are not subjett to specific conditions by donors and grantors as to how they may be used.
These include designated funds which have been sel aside out of unrestricted funds by the trustees
for specific purposes.
At A January
2024
In¢oming Resourc
Tesour¢es expended
Transfws
Gains and
105ses
At31
D•c¢mber
2D24
General funds
671,292
36.263
(32.9271
L.355
2,760
678,743
Prevlous
year:
At l Jan￿ry
Incominy
Re%)urces TraTh5fers Galns and
2023 res¢)Ur￿9 expended
losses
At31
De￿rnber
2023
General funds
677,075
36.254
140,9811
{1,0561
671.292
17

FIRST CHURCH OF CHRIST, SCIENTIST, ALTRINCHAM
Notes to the financlal statements (continued)
FOR THE YEAR ENDED 31 DECEMBER 2024
20 Analysls of net assÈts between funds
Unrestricted Restricted
fund$
fvnds
2024
2024
Tot*1
2024
At 31 Decembér 2024:
Tangible a55ets
Investments
Current assets/{liabilitiesl
617,269
55,248
6.226
617,269
55,248
6,871
645
678,743
645
679.388
Unrestrlcted
fund$
2023
Restrl¢ted
funds
2023
Ttstsi
2023
At 31 Deeember 2023:
Tangible asgets
Investments
Current assets/(liabilitiesl
615.000
52,488
3,804
615,000
52,488
5,804
2,000
671.292
2,000
673,292
21 Related party transactlons
There were no disclosable related party transartions during the current or prior year.
18-