Charlty registration number 239123
FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

FIRST CHURCH OF CHRIST, SCIENTIST. BRIGHTON AND HOVE
LEGAL AND ADMINISTRATIVE INFORMATION
Trusteès
l. christophe￿en
S. McGralh
l. Christophetsen
S. M¢Gralh
M. Thomas
Exec￿5Ve Board
ChaIm￿n
l. Chri8lophersen
Flrst Reader
L. Mitchell
Second R&ad&r
J.
Clerks
S. McGrath
I Christophersen
Treasurer
S. McGrath
Llbrarfan
J.M. ￿tIsZ
Charity number
239123
Independent examiner
Friend-James Limited
4th Floor, Park Gate
161-163 Preston Road
Brighton
East Sussex
BN16AF
Bartkers
Royal Bank of ScDUand
P.0. Box 300
Brighton
East Sussex
BNI 9TE
Sollcltors
Griffith Smith LLP
47 Okl Steyne
Brighton
East Sussex
BN1 INW
Moira Protani Limited
72 Woodboume Avenue
Brighton
BN18EJ

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
CONTENTS
Pagè
Tru5tees' repDrt
Independent examiner's report
Slalemenl of finanaal activibes
Balance sheet
Notes lo the financial statements
6-13

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MAY2024
The trustee8 present their annual report and financial stalemants for the year ended 31 M8y 2024.
The accounts have been prepared in accoidance wilh the accountsng policies set out in note 1 to the accounts and
camply with the cknarity's bye.laws. applicabFe law and th8 requirements of the Statement of Recommended
Pmclice, Accounting and Reporting by Charities" issued in October 2000.
Objectives and actlvltle$
Article Vll Of the Byè Laws states that.. -
(Il a Sunday Sthool shall be maintained in occordance withArtide XX of Th& Mother Church Manual.
lill A Reading Roorn shall be maintained by the Churth for th8 us8 by the public. It shall be undw the control of thè
Librarian and Reading R(Y)m Comrnittee who shall act subject to the Executive Board,
These were the church's main objethes for the year. along ￿ holding Sunday servic£s and Wednesday
testimony mèetings.
Public benefit
The trustees have paid due regard to guidan￿ issued by the Charity Commission in dwding ￿at a¢livities th&
Church should undertake.
GTsnl making poliGy
The Board makes Charitsble Donations a¥ and when they deem appropriate.
Achlevements and perfomance
Signifi'cant activities and achievements against i)biectNes
Financial revlow
The Church's financial position is sel out in thg Slalemenl of Finanual Aclivities on page 4, and net outgoing
resources for the year amounted to £2612023: net outgoing resources of £6,891).
Ros&ryes policy
11 is the policy of the Church that unrestricted furKls which have not been d8signated for a specift use should be
maintained At a level of at least between three and six month's expendiiufe. The trustees ￿SiderS that reserves al
this level will ensLtre that, in the event of a significant drop in funding, Ihey will be able to continue the Church's
current activities while considerab'on is given lo ways in %thich additional funds may be raised. This level DI reserves
has been maintsined Ihroughoui the year.
Majorrisks
The Iruslees have assessed the major risks to which the Church is exposed, and are satisfied that systems are in
pla￿ lo miligale exposure to the major risks.
Plans for future perlods
The Church plans lo continue ils activ￿95 as described above.

FIRST CHURCH OF CHRIST. SCIENTIST. BRIGHTON AND HOVE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Structur&. govèrnancè and management
This Church was inaugurated on 29th September 1987, for charitable purposes only. by the eonsolidalion ol First
Church of Christ, Scientist. Btighton with Christian Science Soaety. Hove in accordance vAth Section 6 of Article
Xxlll of th8 Manual of The Mother Church. The First Church of Christ, S¢ientist. in Boslon, Massachusetts , U.S.A.
The Church is gov8rnod in accordance vthh the By-Laws is$L￿d by The Mother Church.
This Branch Church is known as First Churth of Christ. Sa"ents"st. Brighton and Hove. It acKn￿edgeS the
suprernacy of Th8 Mother Church and is obedient to its By-Laws relatlng to Branth Ch￿￿heS.
Its m?mbers earn&sUy d8sire to INe in aco)rdance vAth the inspired word of the Bible as interpreted in 'Sa?nce and
Health with Key to the scrip￿res,, and other wrilngs by Mary Baker Eddy, the Discoverer and Found￿ ol Christian
Science, and lo be loyal to Iheir Leader and her teathing8.
The Iruslees who s2Theil during the year and up to the date of signaknre of the finanuaj statements were..
l. Chrisloph8rs8n
S. ThAcGralh
J Webb
(Resigned 26 November 20231
In August 2021 the Trustees had the land and property vested w￿th the 'Official Custodian for Charities,, a servic8
provided by the Charity COMMIS￿on$ that holds lanfl and propety on behalf of ch8rrf(ies rather than in th8 nam8 of
indThiidual trustees.
The company's current policy concerning the payment of trade creditors Is lo f￿loW the CBI'S Pronyt Payers Code
(copies are available from the CBI, Centre Poin(103 New Oxtord Street, London WC1A 1DUI.
The company's current policy concerning th& payment of trade ￿editOrS is to..
settle the terms of payment with suppliers when agreeing the lemis of each transaction.,
ensure that suppliers are made aware of the lernis of payment by indusion of the relevant terms in conlr8cts,'
and
pay in acc4Jrdance wrth tho companys witracttwl and other legal obllgations.
organi￿110nal strudure
The offi¢ers of this church shall comprise of an Ex*cxAttrV8 Board lup lo five in number), a Firsl Reader. Second
Reader, Clerk, Treasurer, Librarian and Superintendent of the Sunday Sthool. These officers are responsible for the
day-lTrday running of the Church on behalf of the Trustees.
The trustees. report was approved by the Board of Trustees.
OLLkts<
l. Chrislophersen
Chairman
Dale..

FIRST CHURCH OF CHRIST. SCIENTIST. BRIGHTON AND HOVE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND
HOVE
I report lo the trustees on my examination of the financial statements of First Church of Christ. Scienti51, Brighton
and Hove (the Church) for the year ended 31 May 2024.
Respon$ibllitlès and basis of report
As the Iruslees of the Church you are responsible for the weparation of the fin8nci81 statements in accordance with
the requirements of the CharitiesAd 2011 (the 2C111 Act).
I report In rospect of my examination ol the Church's finanoal statements carried out under 3ection 145 of the 2011
Act. In carrying out my examination I have followed all the applicable Directions given by the Charity CommissK)n
under section 145151{bl of the 2011 Act.
Independent examlnerfg statement
Your attention is drawn to the fact that the chanty has prepared financial statements in accordarLg with A￿untIng
and Reporting by Charities pr8paring their accoLJnts in accordance viti th& Financial R8pc>rting Standard applicable
in the UK and Republic of Ireland IFRS 1021 in prelerence to the Accounting and Reporting by Charities.. Slalemenl
of Recommended Practice issue(l on l April 2005 which is refetred lo in the exlanl regulations but has now been
withdrawn.
l understand that this has been done in order lor finanaal Statements to Pfowde a true and fair view in accordance
with Generally Accepted Accounb'ng Pradice effective for reporbng periods beginning on or after 1 January 2018.
I have completed my examination. I confirn) that no matters have come to my attention in connection with the
examination givlng m& cause lo beI￿ve that in any material respecL
accounting records were not k9pI in respect of the Church as required by section 130 of the 2011 Act,. or
the financial statements do not accord with those ￿cOrdS.. or
the finanoal statements do r￿t compty wtih the applScable requirements conceming the fonn and content of
accounts set out in the Charrties (Accounts and Reports) Regulations 2008 other than any requirement that the
a￿O￿nIS give a true and fair wew which is not 8 matter considered as part of an independenl examination.
I have no concerns and have come across no other matters in Connection with the examination lo which attèntion
should be drawn in this rèport in order to enable a proper understanding of the finanaal slalemenls lo be reached
John Warner FCA
4th Floor. Park Gate
161-163 Preston Road
Brighton
East Suss8X
BN18AF
Dgled..

FIRST CHURCH OF CHRIST, SCIENTIST. BRIGHTON AND HOVE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITUREACCOUNT
FOR THE YEAR ENDED 31 MAY2024
Unrestrfcted
funds
2024
Unr8strlcted
funds
2023
Noles
Incom& from..
Donations and legacies
Charitable activities
Investments
3.240
1,008
38,922
3,048
739
36,045
Total incom•
43,170
39.832
Expenditure on charitsble aCtN￿eS
44,359
42,833
Nel gainslllossesl on investments
1,215
13,8901
Net expendlture and movement In funds
(1,1891
13,0011
Reconclllatlon of funds".
Fund balances at 1 June 2023
1,804,972
1,811,863
Fund balances at 31 May 2024
1.804,998
1,804,972
Ihe stslement of finan￿al acUvthe8 indudes all gains and losse5 recogni5ed in the year. All irKome and expenditure
derive from continuing activities.

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
BALANCE SHEET
AS AT 31 hlAY2024
2024
2023
Notes
Flxed assets
Tangible assets
Investments
10
11
1,661,482
59,481
1,660,853
58,266
1,720.963
1,719.119
Current assets
Stocks
Debtors
Cash al bank and in hand
12
13
700
253
85.C62
700
147
86,656
86.015
87,503
Crsdltors: amounts falllng due wlthln
one year
14
11,980)
11,6501
Nèt current assets
84,035
85,853
Totsl assèts loss current Ilabllltles
1,804,998
1,804,972
Net asséts excludlng penslon Slablllty
1,804,998
1,804,972
The funds of the Church
UnreStr￿ted funds
1,804,998
1,804,972
1,804,998
1,eo4,972
Th6 financial statements wèrè approved by the trustees on .
IQLJLW
l. Chrislophersen
Chalmian

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY2024
Accountlng pollcles
1.1 Accountlng convèntlon
The financial slalemenls have been prepared in accordance with the Church's Trust Deed dated 7 October
1960, the Charilios Act 2011. FRS 102 'The FinanrAal Reporting Standard applicable in the UK 8nd Republic
of Ireland" I'FRS 102.1 and the Charitses SORP "Aec4)unting and Reporting by Charitles: Slalement of
Recommended Pracb'ce applicable lo charTknes preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK arKI Republic of Ireland {FRS 1021" {effective 1 January 20191. The
Chtjrch is a Public Benefit Entity as defined by FRS 102.
The chu￿ has taken advantage of the promsions in thè SORP for charities not lo prepare a Stslement of
Cash Flows.
The finanelal statements have departed from the Charities IAc¢ounls and Reports) Regulations 2008 only lo
the extent required to provide a true and fair view. This departure has involved following th8 Stal8mènt of
Recommended Pr*ice for charities applying FRS 102 rather than the version of the Slalement of
Recommended Practice whlckn is referred to in the Regulations but which has Since been withdrawn.
Thè financgal statements are prepared in sterfing, whth is the fvnctional cU￿encY of the Church. Mongtary
amounts in these financial stslements are rounded lo the nearest £.
The fin8ncial 51atemenls have been prepared under the historical ￿51 convention. The prinrApal accounting
poliaes adopted are set out below,
1.2 Going ¢oncorn
1.3 Charitable lund$
Unrestricted fijnds are available for use at the diSCretic￿ of the trustees in furtherance of Iheir charitable
objectives.
Reslricled funds are subject lo specific conditions by donors or grantors as to how they may be used. The
puTposes and uses of the reslricled funds are sel out in the riotes lo the financial slalements.
Endowment funds are Subject to specffic cOnd￿onS by donors that the capitsl must bo maintained by the
Church.
1.4 Income
In¢ome Is recognisetl when the Church is legally entiued to it after any performance conditions have been
met, the amounts can be measured reliably, and il is probable that income will be re￿1Ve￿.
Cash donats'ons are recognised on receipt. Other donations are recognised once the Church ha8 been notified
of the donation, unless performance conditions require deferra5 of the amount. Income lax ffcoverable in
relation lo donations received under GiftAid or deeds ot covenant is recognised at the b.me of the donation.
Legacies are recognised on receipt or olhewse rf Ihe Churth has been notified of an impending dislribtslion,
the amount is known, and receipt is expected. If Ihe amount is not known, the legacy is treated as a
contingent asset.
Turnover is measured at the falr value of the conwderation r￿1Ved or r￿1vable and ￿preSentS amounts
receivable for goods and semces provided in the noThnal course of business.

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Accountlng pollcl8s
Icontlnuedl
1.6 Expendlture
Expenditure is recognlsed once there is a legal or constructive obligation lo transfer ecDlloTnic b8n8fit to a
third party, rt Is probable that a transfer of 8conomic bèrtefits will be required in settlement, and the amount of
the obligation can be measured r81iably.
Expenditure 18 dassified by activity. Th8 Costs of each activity are made up of the lolal ol dir¥t ￿51$ and
sh8red costs, including support costs involved in undertaking each aclivily. Direct costs attributable to a single
acb'vily are allocated d1￿clIY to that activity. Shared costs vthith contribute to more Ih8n one activity and
support costs which are not attributable to a single activty are apportioned betr4een those activilEs on a ba515
consislenl wth the use of resourees. Central staff Costs are allocated on the basis of lime spent. and
depreciation charges are allocated on the p￿tion of the asset's use.
1.6 Tanglble flxed assets
Tangibl& fix8d ass8ls 8r8 initially measijred at c*)st and subsequenly measured al cost or valuation. nel of
depreciation ané any impaimienl losses.
Depreoats'on is re¢ognised so as to WTTie off the c05t or valLwtion of assets less their residual values ovor their
useful Iwes on the following bases..
Land and building5
Nil depreaation 1$ provided as the charity has a policy of
regular revaluation.
I charity equipment is fulty maintained on a reyular ba81s so
no depreaation is pyovided.
Fixtures, fittings & equipment
The gain or loss arising on the disposal of an asset is detemilned as the dlfference between the sale proceeds
and th8 carrying value of the asset, and is recognised in the Statement of financial actswties.
1.7 Flxed asset investments
Fixed asset investmenls are initially measL¢red al transaction price @xduding transaction costs, and are
subsequently measured at fair value al eath reporting dale. Changes in lair value are recognised in nèl
incomellexpendilurel for the year. Transaction costs are expensed as incurred.
1.8 Impalrmpnt offixed assets
At each reporting erbd dale: the Church review5 the carrying amounts of its tangible assets ID dolermino
whether there is any indication that those assets have suffered an impaimient loss. If any su¢h indvtion
exists. the recoverable amount of th8 asset is esknmated in order lo detemine the extent of the impairment
loss lif any).
1.9 stocks
stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost
comprises direct materials and, where applicable. direct labour costs and those overheads that hav& been
incurred in bringing the stod(s to their presènt location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and CL)St.
N81 realisable value is the eslimaled selling price less all estimated costs of completion and costs lo be
incurred in marketing, selling and distributiDn.
1.10 Cash and cash equlvalents
Cash and cash equivalents irt¢lude cash in hand, deposiis held at call wth banks. other shorytem liquld
inveslmènls with original mabJriti'es of three months or less. and bank overdrafts. Bank overdrafts are shown
thln borrowng5 in current liabililies.

FIRST CHURCH OF CHRIST. SCIENTIST. BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Accountlng polleiès
(Continuedl
1.11 Flnanclal Instruments
The Church has elected to apply the provisions of Section 11 'Basic Finanryal Instrumenls, and Section 12
'Olher Financial In51rumenls 1ssue5' of FRS 102 to all of its financial instnjments.
Financlal Instruments are recognised in the Church's balance sheet when the ChurGh becomes paty to the
contractual proMsion5 of the inslrurllent.
Financial assets and li8lxlities are off5el. wrth the net arnounts presented in the financial stslements, when
there 18 a legally enlor¢e8ble right lo set off the recognised amounts and there Is an intenlion lo s8llle on a net
basls or lo realise the asset and settle the liability wmutsneously_
Basic financial assets
Basic financial assets. which inclLKle debtors and cash and bank balances. are initially measured at
Iransacuon prlce including transaction costs and are subsequenlly ￿rrIed at amortiseé cost using the effective
interest method unless the arrangement conslrtules a financing IransactlDn. where the transaction is
measured al the present value of the fLrture receipts discounted at a market rale of interesL Finanaal assets
classified as rèceivable within one year are not amortised.
Baslc flnanclal liabilities
Basic financial liabilities, including creditors arKI bank loans are inilialty recoynised al transaction pri¢e unless
the arrangement ￿nstItuteS a finane4ng transaciion, where the debt instrumenl is measured at the present
value ol the future payments discounted al a market rate of interest. Finanryal liabilities classified as payable
within one year are not amorbsed.
Debt instruments are subsequenlty carTied at amorbsed cost, using the effective interest rale method.
Trade crèditors are obligations to pay for goods or setvices that have been acquired in the ordinary course of
operations from SLJppliers. Amounts payable are d85Stfied as current liabilities rf payment is due thin one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transacts'on pric& and subsequenty measured at amortised cost using the effethe interest method.
Derecognltlon of Ilnanclal Ilabilllles
Financial liabilities ar8 derecognised vthen Ihe Church's contraclual obligations expire or are discharged or
cancelled.
1.12 Employeg boneffts
The cost of any unused holiday entiuement is recognised in the p*riod in which the employee's services arè
received.
Temiinats'on benefits are recognised immediately as an expense when the Church is demonstrably committed
lo terminate the employment of an employee or lo provide lemination beneffts.
Crltl¢al accountlng estlmates and judgements
In the application of the Church's accounting poliues. the trustees are required lo make judgements,
estimates ané assumptions about the carying amount of assets ancl liabilities that are not readily apparent
from other sources. The èsts"males and assory8ted as5UfNPt"ons are based on historical experience and other
factors that are consideTed to be relevant. Actual results may differ ftom these estimates.
The estimates and utiderfying assumptions aTe rewewed on an ongoing basis. Revisions to accounting
estimates are rec￿nISed in the period in which the estimate is revi58d ￿ere Ihe revision affects ￿lY that
period, or in the period of the revision 8nd future periods where the revision affeds both cuNent and future
period5.

FIRST CHURCH OF CHRIST, SCIENTIST, BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Income from donatlons and legacles
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Donations and grf18
3,240
3,048
Income fTom charltable actlvltles
Unrestrlctèd
funds
2024
Unrnstrlct8d
funds
2023
Sale of ￿0dS
1.008
739
Income from invèstmènts
Unre$trlctgd Unrnstrlcted
funds
fund$
2024
2023
Rentsl income
Income from listed investments
Interest receivable
35,64C)
1,966
1,316
34,920
1,243
1118)
38.922
36,045

) (n tn r LD f WJ (Q (T>0 o c
T￿O¢DID0
Ir) LD LO O
14LD
+yJ*V)n¢JJQ 00
(YO¢D
Inr fj 47) ¢0 O In
J ¢fj t0￿r￿ ￿00
pi ¢0 t o)
oOP)￿Tr￿
J ￿ Ir)
1 17>n
OOQ)NtrP)
C7>

FIRST CHURCH OF CHRIST. SCIENTIST, BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Tot81
There were no employees whose annual remuneration was more than £60,000.
Galns and loss•s on Investmonts
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Gainslllossesl arising on..
Revaluation of investments
1,215
13,8901
Taxatlon
The charity 18 exempt from taxab.on on its aclivities beeause all Its income is applied for charitable purposes.
10 Tangiblo fix8d assets
Land and
bulldlngs
Flxtur8S.
fittings &
oqulprnent
Tolal
Cost or valuatlon
At 1 June 2023
Additions
1,550,000
110,853 1.660,853
629
629
At 31 May 2024
1,550,000
111,482 1,661,482
Carrylng amount
Al 31 May 2024
1,550,000
111,482 1,661,482
Al 31 May 2023
1,550,QOO
110.853 1,660,853
11

FIRST CHURCH OF CHRIST, SCIENTIST. BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
11 Flxod asset Investments
Llsted
Investments
Cosl or valuation
At 1 June 2023 & 31 May 2024
58,266
Carylng amount
Al 31 May 2024
58,266
Al 31 May 2023
58,266
12 Stocks
2024
2023
Finished goods and goods for resale
700
700
13 Debtors
2024
2023
Amounts falling due ￿rythin one year.
Prepayments and accrued income
253
147
14 Creditors: amounts falllng due wlthln one year
2024
2023
AccTuals and d8fgrred income
1,980
1,650
15 Unrostrfcted funds
The Ljnrestricled funds of the charity comprise Ihe unexpended balan￿ of donotions and grants which are
not subject lo specific conditlDns by donors and gr3nlor5 as to how they may be used. These include
designated fvnds which hove been sel a￿de out of unrestrict8d fvnds by the t￿sleeS for specific purposes,
At 1 June
2023
Incomlng
resou￿e8
Resources
expended
Gains and
losses
At 31 May
2024
General funds
1.804,972
43.170
144.3591
1.215
1,804,098
12-

FIRST CHURCH OF CHRIST. SCIENTIST, BRIGHTON AND HOVE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
16 Unrestrlcied funds
Icontlnufrdl
Prevlous year:
Al 1 June
2022
Incomlng Resources
resources
èxpended
Galn5 and
loss89
At 31 May
2023
General funds
1,811,863
39,832
142,833}
{3.8SOI
1,804.972
16 Related party transactlons
There were £131 disclosable relaled paty transa¢A"ths during the year12023- none}.
13-