CHARITY REGISTRATION NUMBER: 241014 Christlan Science Soclety Sheffield Unaudited Financial Statements 31 December 2025 HEBBLETHWAITES Chartered Accountants 2 Westbrook Court Sharrow Vale Road 8hcffield S11 8YZ
Christian Science Society Sheffield Financial Statemfrnts Year ended 31 December 2025 Pages Trustees, annual report 1to2 Independent examinerfs report to the trustees Statement of financial activities Statement of financial position ststement of cash flows Notes to the financial statements 7t013
Christian Science Society Sheffield Trustees. Annual Report Year ended 31 December 2025 The trusle8s present their report and the unaudlted financial statements of the charity for the year ended 31 December 2025. Referonce and admln18tratlv? detalls Registered charity nam• Christian Science Society Sheffield Charlty regSstration numbor 241014 Prlnclpal offlce 1 Severn Road Sheffield S10 2SU The trust•o1 Mrs H Bishop Irelir8d} Mr S J Drake (Clerk & Treasurer) Mr R Morrell (Chairl Mr C Hudson Ind•pondont oxamlnor Andrew Throssell FCA Hebblelhwalles 2 Westbrook Court Sharrow Vale Road Sheffleld S11 8YZ Structure. governanc• and m•nagom•nt Governlng document The charity was origlnally formed as a Church In 1909 as the First Church of Chn'st, Sclenllst, Sheffleld. 11 was registered with the Charity Comml$sion in 1965 under a declaration of Tru$1 made on 28 September 1960. Under revised By-Laws dated 4 March 2019 the ¢h8rlly changed lo the Chrisllan Science Society Sheffleld. The Society is a branch of The Mother Church, The First Church of Chrlsl, Scien1151, In Boslon, Ma8sachusells and its affalrs are governed In accordance with the Manual of The Mother Church and its own By-laws. The demands of the Manual of The Mother Church on 8 Society are less stringent than those on a Church and cornpliance is simpler for our small and 8geing membership. Govemlng body The Executive Board are the Tru3tees of the Society and are re3ponsibl8 for ils Tunning. The Executive Board are elected annually in accordance with the Soclety By-laws. They lake up office for one year commencing al the commencement of the Society Year in May.
Christian Science Society Sheffield Trustees. Annual Report (¢ontlntrtd) Year ended 31 December 2025 Objortives and actlvltles The object of the charity Is lo demonslrale and publicly present the Ttuth as sel forth in the Bible and inlerpreled in the Christian Science lexl book. The main activity of the Society is holding all services and meetings aulhorised by the Manual of The Mother Church, and the activity of the Reading Room is the provision of publlc facilities for study, loan and purchase of Christian Science literature and access to Christian Science websites. In planning the aclivili8s for the year the Trustees have complied with the Charity Commission's general guidance on public benefll, and in p8rticul8r the specffic guidance on charilles for the advancement of religion. Achiovemonts and performanco- Chairnian's statement We continue lo operate the Society as required by the Manual of The Mother Church and our own By- Laws, so far as is possible with our limited personnel resources. We continua lo hold in per80n servi¥ every Sunday and our Sunday school meets regularly for one pupil, We held our first in person member's meeting In October since th8 pand&mic. Al this we dlscussed the direcllon of the Society and sel direcllon for the future. Our Chairman and kay worker Hazel Bishop resigned from active duties after this meellng. This caused us lo appoint a new Iruslee, Chris Hudson, and lo ¢hang8 the way we run our services and this continues lo serve our needs well. The Reading Room in the Ghurch entrance continues lo operate though only in an informal way and sales of stock conllnue as required. We have welcom8d several vlsltors lo our services over the year and they have expressed appreciation of our lovlng welcome. We are actively working and praying for more members lo enable us to make better use of our abundant flnanclal resourGe¥. The property of the Society 15 ve51ed in the Official Custodian. Flnanclal revlew The Sialement of Flnancial Activities for the year is set out on page 4. The free reserves of Ihe chaTiIy al 31 December 2025, excluding property assets, amounted lo £583,80912024 £517,1211 and these are invested lo provide an income lo meet the ongoing running costs of th8 Society. Grants and donations Out of the assets of the eharily are shown in note 8 to the financial slalements. Plans for future perlod8 The Trustees will conllnue lo maintain and make improvements lo the premises and the Society plans to continue ils acllvllies 89 described above, The Iruslees, annual report was approved on 24 May 2026 and signed on behalf of the board of trustees by.. Mr R Morrell Chair and Trustee
Christian Science Society Sheffield Independent Examiner's Report to the Trustees of the Christian Sclence Society Sheffield Year gnded 31 December 2025 I report to the Iruslees on my examination of the financial statements of the Christlan Science Society Sheffield Ilhe charity'l for the year ended 31 December 2025. Responslbllltles and basls of report As the Iruslees of the charity you are rasponsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 ('Ihe Act'l. I report in respect of my examination of the charity's finan¢lal $talements carried out under section 145 of the 2011 Act and in Garrying out my examination I have followed all the appll¢abl8 Directions given by the Charity Commission under section 145{5llbl of the Act. Independent examlnarf8 Statement I have completed my examination. I confirm that no material mallers have come lo my all8nlion in connection with the examinatlon giving me cause to believe that In any material respect.. 8ccounllng records were not kept in respect of the ¢harlty as requlred by sectlon 130 of the Act.. or the flnanclal $lalemen15 do not a¢¢ord wilh those records,. or the flnancl81 slalemenls do not comply with the applicable requirements concemlng the for and conlenl of accounts Sel out in the Charities IAccounls and Reports) Regulallons 2008 other than any requirement that the accounts give a 'true and falr, vlew which Is not a maller considered as part of an independent examination. I have no concerns and have come across no other malt8rs In connection with the examinallon lo whlch attention should be drawn in this report in order lo enable a proper understanding of Ihe accounts lo be reached. Andrew Thro$$ell FCA Independent Examiner Hebblelhwaile5 2 W8slbrook Court Sharrow Vale Road Sheffleld S118YZ 28 May 2026
Christian Science Society Sheffield ststemant of Financial Activities Year ended 31 December 2025 2025 2024 Total Total Unrostrlrtad unrestri¢led fund¥ funds Noto Income Voluntary income Investm8nl income 9.209 18.912 57,211 18,720 Total Incomg 28,121 75,931 Exp0nditure Expenses Church expenses Reading Room exp8nse5 Donations 10,459 746 11,706 872 250 Total exp•ndlturè 11,205 12,628 Not Income 16,916 63,303 Other recognl8•d gaSn3 and108808 Gains on Investments and depreciation Net movement In funds 42,679 33.681 59,595 96.984 Roconclllatlon of funds Total funds brought forward Total fund8 carrled forward 766,634 820,229 869,650 786,634 The slalemenl of financi81 actlvlties includes all galns and losses recognised in the year. All in¢ome and expenditure derive from Gonlinuing aclivllies. Th• notes on pages 7 to 13 form part of these flnanclal statemonts.
Christian Science Society Sheffield statement of Financial Position 31 December 2025 2025 2024 Not• Flxgd assgts Tangible fixed assets 13 242,620 249.513 Curront assets Stocks Investments Cash al bank and in han 14 15 16 2,769 527,686 53,154 2.816 478.114 36.191 583,609 517,121 517,121 Net current assgts 583,609 826,229 Total a•$ets1088 curront Ilabllltlgs 766,634 Funds of th• charlty Unreslricled funds 828,229 826,229 766,634 Total charlty funds 17 766.634 These financlal statements were approved by the board of Iruslees and authorlsed for issue on 24 May 2028 and are Signed on b8hatl of the tKJard by.. Mr R Morrell Chair and Trustee Mr S J Drake Clerk, Treasuror and Trustee Tho notss on pag9$ 7 to 13 form p¥rt of th¢$¢ flnan¢l•l $t8tomonts.
Christian Science Society Sheffield Statement of Cash Flows Year ended 31 December 2025 2025 2024 Cash flow8 from op•rating aGtivitigS Nel income 16.916 63.303 Ch8nges In." Stocks 47 89 Cash generated from op8ralions Net cash from operating aclivllles 16,963 16,963 63.392 83,392 Cash flow8 from Inve8tlng actlvltles Purchase of langlble assets Purcha58 of Snveslmenls 11.956) {75.0001 176,9561 Net cash used in investing activities Net Increas&lld8¢re•¥el In cash and c88h equlval•nts Cash and ca8h equlvalgnt¥ at beglnning of year Cash and cash •quSvo1onti at •nd of y•ar 16,963 36.191 (13.5641 49,755 53,154 36,191 The notes on pag•s 7 to 13 form part of these financial statements.
Christian Science Society Sheffield Notes to the Financial Statements Year ended 31 December 2025 General infomiatlon The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address tsf the principal office is 1 Severn Road, sheffled, S10 2SU. Statement of compllan¢o These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 102}18nd the Charities Act 2011, 50 far as Ih8y are applicable lo the charity. Accountlng pollclgs Ba818 of proparatlon The finan¢lal statements have been prepared on a cash basis, adlusled for Reading Room stock and the revaluation of inveslmenls, in accordance with appll¢able Unlled Klngdom accounting standards and the Chari118s Act 2011. Golng ¢on¢om There are no material uncertainties about the charity's ablllty lo conlSnue. Judg•m•nts and k•y 8ourGes of e8tlmatlon uncertalnty In the opinion of the Iruslees and management, there are no areas of judgement or key sources of 8slimation uncertainty that have a significant effect on the financial slalemenls, other than the policies noted below. Fund ac¢ountlng All funds are unreslricled. Incomlng rosource• All illcom8 is included in the statement of financial aclivilie$ when enlillemenl has pa$sed to the charity. it is probable Ihal the economic banefils associated with the Iransa¢llon will flow lo the charily and the amount can be reliably measured. The followlng specific policies are applled to particular categories of income.. income from donations or gran15 is recognised when there is evidence of ents'llemenl to the gfft, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement Is established.
Christian Science Society Sheffield Notes to the Financial Statements (Continued) Year ended 31 December 2025 Accounting policigs {¢onlin4) Resourcos •xpend•d Expenditure is recognise(l on a cash basis as a liability is incurred, ExpendilLJre includes any VAT which cannot be fully recovered. and is classified under headings of the slalemenl of financial activities lo which11 relates.. expenditure on charitable activlties include5 all co$15 Incurred by a charity In undertaking activities that further ils charitable aims for the ben@fil of ils beneficiaries, including Ihose support costs and costs relating lo the governance of the charity apportioned lo charitable aclivi118S other expenditure includes all expenditure that is neither related lo raising funds for the charity nor part of ils expenditure on charitable aclivlties. All costs are allocated lo expenditure calegoTies wfle¢llng the use of the resource. Oirecl costs attributsble to a slngle activity are allo¢ated directly lo that activity. Shared costs are apportioned between the aclivllles they conlrlbule to on a reasonable, Iu811flable and consislenl basls. TangSbl• a8S•t1 All fixed 898ets are initially recorded al cost, and subsequently slated al cost less any accumulated depreciation and Impalrment losses. No depreciation has been provlded on Ihe Soclety propety as the market value Is in excess of cost. Depreclatlon Depre¢ialion is calculated so as lo write off the cost or valuatlon of an asset, less its residual value, over the useful economic Ilfe of that asset as follows.. Society Property Equipment Society FIxtu9 and fillings Not depreciate 33Qh reducing balance 25Qh reducing balance Impalrrn•nt of flx9d 43sets A review for indicator5 of impairment is carried out al each reporting dale, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the a5sel is impaired accordingly. Stock¥ Stocks are measured al the lower of cost and eslimaled selling price le88 costs lo complete and Sell. Cost includes all costs of purchase and other costs incurred In bringing the Stock lo 115 present locallon and condition. FinanGial In$trumgnts The charity's principal financial instruments comprise bank and building society accounts. Due to the nalure of the financial instruments there is no exposure lo price or other signrficanl risks.
Christian ScienGe Society Sheffield Notes to the Financial Statements (condnuerfj Year ended 31 December 2025 Voluntary Incomo Total Funds 2025 Total Funds 2024 Donations Collections Donations and other income Keighley closure donation Wakefield closure donation 5,155 510 6.041 651 30,000 20,000 L¢g*cioS Legacy 519 9,209 57,211 Inve8tm•nt Incom• Total Fund¥ 2025 Total Funds 2024 Bank interest Car park income 18,912 18,912 18,720 18,720 Church •xp8n•os Total Funds 2025 Total Funds 2024 Water Light and heal Repalrs and maSntenance Insurance Independent examSnatSon Telephone Cleaning and wlndows Promotion and adv8rtising Compul8r ConSumate$ Sundrieg 421 1,297 2,910 2,125 810 137 3,011 337 658 1,530 2.401 2.380 2.016 638 47 10.459 11,706
Christian Science Society Sheffield Nolos to the Financial Statements {conllnue¢YJ Year ended 31 December 2025 R8ading room expenses Total Funds 2025 Total Funds 2024 Loss on Reading room sales 746 672 672 Donat10fi8 Total Funds 2025 Total Funds 2024 0on81ions 250 Donations comprl$e'. 2025 2024 COP Yorkshire 250 Net movement In funds Nel movement in funds 18 slated after charging.. 2025 2024 Depreciation of tangible fixed assets 6,893 9.194 10. Indopondont examination f••• 2025 2024 Fees payable lo the independent examiner for.. Independent examlnallon of th6 financial statements 840 810 -10-
Christian Science Society Sheffield Notes to the Flnancial Statements (contlnued) Year ended 31 December 2025 11. Staff costs There were no employees or staff costs. 12. Tru8tee remuneratlon and expenges The trustees are consldered lo be key management personnel. None of the trustees received any remulleralion or benefits during the year. Ther8 were no related party transactions during the year12024.. None). 13. Tanglble fIX ass•ts So¢lety Freehold Property Society Fixtures & Flttlngs EquSpmenl Total C08t At 1 January 2025 Addition5 221.965 80,119 14,753 316,837 At 3100¢8mbor 2025 221,965 80,119 14,753 316.837 Dopreclatlon Al l January 2025 Charge for the year At 31 OOrnbOr2025 52,638 6,871 59,507 14.688 22 87,324 6,893 14.710 74,217 Carrylng amount At 31 December 2025 221,965 20,612 242,620 At 31 December 2024 221,985 27,483 65 249,513 11
Christian Science Society Sheffield Notes to tha Financial Statements (condnuedj Year ended 31 December 2025 14. Stocks 2025 2024 Reading Room Stock 2,769 2,816 15. Inve8tm•nts 2025 2024 Investments 527.686 478,114 Investments comprise.. 2025 2024 iShare8 Investments Legal & General Investments Vanguard Funds Inve51menls Investment Portfolio Cash Account 14.611 335.042 175.386 2,647 527,686 11,937 294,483 167,650 4.044 478,114 Movement¥ during the year comprlse: Inveslmenl$ brought forward Addlllons during the year Gains durlng the year 478.114 49,572 527,086 16. Cuh and cash •qulvalents 2025 2024 Virgin Bank CUrn1 Arxounl 53,154 36,1g1 17. Analysi• of charltabl• fund• Unr08trlcted funds Gains 8nd At losses 31 D•c 2025 At 1 Jan 2025 Income Expenditure General Fund 786,634 28.121 111,205) 42.679 826.229 Gains and losses 31 Dec 2024 Al 1 Jan 2024 In¢orne Expenditu General Fund 669,650 75,931 112,628) 33,681 786,634 12-
Christian Science Society Sheffield Notes to the Financial Statements feontlnued) Year ended 31 December 2025 17. Analysis of charltablo fund8 (¢Onlln¢MdJ Other gains and losses comprise.. 2025 2024 Nel galn on disposal of tangible ffixed assets Gains on investments Depreciation 49,572 16,8931 42,679 42,875 19,1941 33,681 18. Analysls of net assots between funds Total Funds Total Funds unre8trlcted unreslriclad 2025 2024 Tangible fixed assets Current assets 242,620 583,609 249.513 517.121 N•t a89¢ts 826,229 766,634 19. Analy81• of chang0• In net cuh and Invo•tm•nt8 At At 1 Jan 2025 Cash flows 310•c 2025 Cash al bank and In hand Current assel inve51menls 36,191 478,114 514.305 16,963 49,572 53,154 527,686 580.840 66.535 13-