Charity registration number 241112
FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
LEGAL AND ADMINISTRATIVE INFORMATION
Exg¢Utlvg board and trustoes
Dorothy Plummer
Hugh Plummer
Mrs W Peters
IAppointed 1 December
20231
IAppointed 1 December
20231
IAppointed 1 December
20231
Ms C Mccanls
Mr C Churnside
Charlty number
241112
Principal address
18 Lansdowne Terrace
North Road
Gosforth
Newcastle Upon Tyne
Tyne and Wear
NE31HP
President
Roger Peters
Clerk
Dorothy Plummer
Treasurer
Roger Peters

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
CONTENTS
Pagg
Trustees. report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
6-12

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their report and financial statements for the year ended 31 March 2024.
The financial slalemènts have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the Church's governing document, the Charities Act 2011 and "Accounting
and Reporting by Charities". Slalemenl of Recommended Practice applicable lo charities preparing their accounts
in a¢cordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
(effective 1 January 20191"
ObJectlves and actlvltles
The object of the Church is to demonstrate and publicly present the Truth as set forth in the Bible and interpreted
by Mary Baker Eddy, the Discoverer and Founder of Christian Science in her book 'Saence and Health wth Key
to the Scriptures,.
The main activities of the Church are as follows..
To hold Sunday Services.
To hold Wednesday evening Testimony meetings.
To hold a Sunday School for pupils up lo the age of 20.
To maintain a Reading Room and Library for the study and sale of Christian Science literature.
All of the above activities with the exception of member meetings, are open to the general public and are free.
Achigvemènts and p&rfomian¢e
Our Church ServI￿S and Sunday ￿h0o1 classes for pupils up lo 20 years old have been held every Sunday
morning, and a testimony meeting every Wednesday evening throughout the yèar. These wère held In the church
building, and the services and evening mettlings were also available online via Zoom, which was much
appreciated by those who find attending difficult. All these services and meetings were open lo the public.
The Reading Room was open for public use 3 days each week. as well as 2 Saturdays each month.
On 15th April a free public lecture on Christian Science entitled 'Finding Trust in a Changing Worfd was held in
the church building. The speaker was Lesley Pitts CS, a member of the Christian Science Board of Lectureship.
Support was given to other Christian Science activities of care 8nd Out￿aOh.
The church building was maintained as necessary, including ￿gUlar maintenance contracts for the air
conditioning. lift, boiler, and fire alarm and extinguishers. A major item was the inslallalion of a safely edge on the
lift doors.
Flnanclal revlew
The reserves of the Church are invested to provide an income to meet the costs of running the Church.
The Trustees have 85sessed the major risk5 to which the Charity is exposed and are satisfied that the systems
are in place lo miligale exposure to the major risks.

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Structure. govemance and management
The governing document is the Church Bylaws. The Church is constituted by those members whose names are
inscribed on the roll of membership. The executive board members are the trustees and are elected by ballot.
Their names are included in the annual report provided lo the Charity Commission. The church land Is vested in
the Charity Commission's Official Custodian.
The trustees who served during the year and up to the dale of signature of the financial statements were..
Naomi Churnside
(Resigned 30 November 20231
Roger Peters
(Resigned 30 November 20231
Jackie Collins
(Resigned 30 November 20231
Dorothy Plummer
Hugh Plummer
Mrs W Peters
Ms C Mccants
Mr C Churnside
IAppoinled 1 December 2023}
IAppoinled 1 December 2023)
(Appointed 1 December 2023}
There is an annual election meeting held by the Church in which the Trustees and ￿rtain other office holders are
elected for the coming year.
None of the trustees has any beneficial interest in the company. AJI of the tiuslees are members of the company
and guarantee lo contribute £1 In the event of a winding up.
The trustees. report was approved by the Board of Trustees.
Hugh Plummer
Trustee
Dated. 9 August 2024

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON
TYNE
I report to the trustees on my examination of the financial statements of First Church of Christ, Scientist,
New¢aslle uw)n Tyne (the Chur¢hl for the year ended 31 Ma￿h 2024.
Responslbllltles and basls of report
As the trustees of the Church you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 2011 Ithe 2011 Acti.
I report in respect of my examination of the Church's financial statements carried out under section 145 of the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 14515llbl of the 2011 Act.
Independent examinerfs statement
Your attention is drawn lo the fact that the charty has prepared financial statements in accordarLe with
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reputing
Stsndard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and
Reporting by Charities.. Statement of Recommended Practice issued on 1 April 2005 which is referred to in the
extant regulations but has now been withdrawn.
l understand that this has been done in order for financial statements to provide a true and fair view in
accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1
January 2015.
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause lo believe that In any material respect".
accounting records were not kept in respect of the Church 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 conlenl
of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a true and fair view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination lo which
attention should be drawn in this report in order to enable a proper understanding of the financial slalements lo
be reached.
Joanne Regan FCA
Dated". 21 August 2024

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Notes
Voluntsry income
Activities for generating funds
Investment income
10.036
2,749
793
8,390
2,436
281
Totsl income
13,578
11,107
Fundraising costs
4,138
4,233
Charitable activities
27.078
23,725
Governance costs
882
3,472
Totsl expenditure
32,098
31,430
Net gainslllossesl on investments
10
28,284
8,213
Net Incomellexpendlturel for th& yearl
Net movement in funds
9,764
{12,1101
Fund balances at 1 April 2023
715,699
727,809
Fund balances at 31 March 2024
725.463
715,699
The statement of financial activities indudes all gains and losses recognised in the year.
All income and expenditure derive from continuing aclivilies.

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Flxgd assets
Tangible assets
Investments
12
13
370,181
283,865
372,811
255,581
654,046
628,392
Current assets
stocks
Debtors
Cash at bank and in hand
14
15
1,321
37
70,941
1,214
35
86.898
72,299
88,147
Creditors: amounts falling due within
one year
16
18821
18401
Net current assets
71,417
87,307
Total assets less current Ilabllltles
725,483
715,699
In¢om9 funds
Unrestricted funds
725,463
715,699
725,463
715,699
The financial statements were approved by the Trustees on 9 August 2024
Hugh Plummer
Trustee

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
Charity infomiation
First Church of Christ, Scients'sl. Newcastle upon Tyne is a Public Benefit Entity.
1.1 Accountlny conventlon
The financial statements have been prepared in accordance with the Church's governing document, the
Charities Act 2011 and 'Accounling and Reporting by Charities.. Slalement 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 (effective 1 January 20191" The Church is a Public
Benefit Entity as defined by FRS 102.
The Church has taken advantage of the provisions in the SORP for charities applying FRS 102 Update
Bulletin 1 not to prepare a Stslemenl of Cash Flows.
The financial stslemenls are prepared in sterling, which is the functional currency of the Church. Monetsry
amounts in these financial ststemenls are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, Imodified lo include the
revaluation of freehold properties and to include investment properties and certain finanryal instruments al fair
valuel. The principal a¢¢ounling policies adopted are sel out below.
1.2 Golny concern
Al the time of approving the financial slalements, the trustees have a reasonable expectation that the Church
has adequate resources lo continue in operational existence for the foreseeable future. Thus the Iruslees
continue to adopt the going concern basis of accounting In preparing the financial stalemenls.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Reslricled funds are subject lo specific conditions by donors as to how they may be used. The purwses and
uses of the restricted funds are set out in the notes to the financial slatemenls.
Endowment funds are subjed lo specific Conditions by donors that the Capital rnusl be maintained by the
Church.
1.4 Income
Income is recognised when the Church is legally enlided to it after any performan￿ conditions have been
met, the amounts can be measured reliably, and it is probable that income wll be received.
Cash donats.ons are recognised on receipt. Other donations are recognised On￿ the Church has been notified
of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in
relation to donations received under GiftAid or deeds of covenant is recognised at the lime of the donation.

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounllng poll¢lg$
Icontlnugdl
1.$ Expanditurg
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, It is probable that a transfer of economic benefi15 will be required in selllemenl, and the amount of
the obligation can be measured reliably.
Expenditure is classified by aclivily. The Costs of each activity are made up of the lolal ol direct costs and
shared costs. including support costs involved in undertaking each activity. Direct Costs attribulatrje lo a single
activity are allocated diredy to that activity. Shared costs which contribute to more than one ath'vily and
support costs which are not attributable to a single activity are appDrtioned between those activities 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.
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
Trust lo that expenditure, il is probable that settlement will be required and the amount of the obligation can
be measured reliably.
The policy for including items within the fijndraising and charitable activities is on an accrual basis.
Charitable activities comprise of expenditure associated with promoting the teachings of the Church and
include both the direct costs and costs of Indirect nature necessary lo support such activities.
Govemance costs include those costs associated with meeting the conslilutional and statutory requirements
of the Charity and include the independent examination fees.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured al cost and subsequently measured al cost or valuation, nel of
depreciation and any impaimient losses.
Depreaation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Freehold land and buildings
Organ
Computers
Refurbishment
100h reducing balan
10% reducing balance
1Ok reducing balance
The gain or loss arising on the disposal of an asset is delgrmined as the difference be￿een the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price exduding transaction Costs, and are
subsequently measured at fair value al each reporting dale. Changes in fair value are recognised in net
in￿me1(eXpenditLjreI for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
Al each reporting end dale, the Church reviews the carrying amounts of its tangible assets to determine
whether there is any indication that those assets have suffered an impairment loss. If any such Ind￿atIOn
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounllng poll¢lg$
Icontlnugdl
1.9 Stocks
Stocks are slated at the lower of cost and eslimaled selling price less costs to Cornplete and sell. Cost
comprises direct materials and, where applicable, direct labour costs and those overheads that have been
incurred in bringing the stocks lo their present location and condition. Items held for distribution at no or
nominal consideration are measured the lower of replacement cost and cost.
Nel realisable value 15 the eslimaled Selling price less all estimated costs of eomplelion and costs to be
incurred in marketing. selling and distribution.
Voluntary In¢omg
unre$trl￿ed Unrestricted
funds
funds
2024
2023
Church and Sunday School
Gift Aid
Tax on GiftAid
Donations
Disclaimed honoraria
2,152
4,791
1,261
500
1,332
2,304
4,107
1,147
832
10,036
8,390
Actlvllles for generatlng funds
Unrestrlcted Unrestricted
funds
funds
2024
2023
Reading Room sales
2,749
2,436

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Investment Income
Unrestricted Unrestricted
funds
ftjnds
2024
2023
Barclays Premium
Virgin Money account
189
604
114
167
793
281
Fundraising costs
Unrestricted Unrestricted
funds
funds
2024
2023
Reading room purchases
4,138
4,233
4.138
4,233

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Charltable actlvltles
Costs of
Costs of
generating generating
voluntary voluntary
Incomg
Incom&
2024
2023
Church and Reading Room honoraria
Music honoraria
Cleanerfs wages
Heat and light
Donations
Quarterlies Church, Sunday School
4,000
1,575
1,709
2,989
3,623
816
4,000
1,700
1,814
1,851
3,247
749
F 11
Insurance
Lecture expenses
Water rates
Maintenance
Other sundries
Telephone
Depreciation
1,294
1,992
256
3,569
1,343
1,282
2,630
1,183
1,930
248
1,768
1,496
1,065
2,674
27,078
23,725
27,078
23,725
Trustees
None of the trustees lor any persons connected with them) re￿iVed any remuneration or benefits from the
Church during the year.
Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Total
Employment costs
2024
2023
Wages and salaries
7,284
7,514
10-

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Governance costs
Unrestricted Unrestricted
funds
ftjnds
2024
2023
Accountancy fees
Legal and professional fees
882
840
2,632
882
3,472
10 Net gainslllossesl on investments
Unrestrlctad Unrestricted
funds
funds
2024
2023
Gainlllossl on investments
28,284
8,213
11 Taxation
The charity is exempl from lax on income and gains falling within section 505 of the Taxes Act 1988 or section
252 of the Taxalionof Chargeable GainsAcl 1992 to the extent that these are applied to its charitable objects.
12 Tangible fixed assets
Freehold land
and buildings
Organ
ComputersRefurbi5hment
Total
Cost
At 1 April 2023
125,000
1,419
2,095
266,728
395,242
Al 31 March 2024
125,000
1,419
2,095
266,728
395,242
Depreciation and Impalrment
Al 1 April 2023
Depreaalion charged in the year
808
61
1,017
108
20,606
2,461
22,431
2,630
Al 31 March 2024
869
1,125
23,067
25.061
Carrylng amount
At 31 March 2024
125,000
550
970
243,661
370,181
Al 31 March 2023
125,000
611
1,078
246,122
372,811
Buildings ownèd are deemed lo have a residual value at lèast equal lo cost.

FIRST CHURCH OF CHRIST, SCIENTIST, NEWCASTLE UPON TYNE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Flxe(l asset Investments
Listèd
investments
Cost or valuatlon
Al 1 April 2023
Additions
255,581
28,284
Al 31 March 2024
283,865
Carrying amount
Al 31 March 2024
283,865
Al 31 March 2023
255,581
14 Stocks
2024
2023
Reading room stock
1,321
1,214
15 Debtors
2024
2023
Amounts falling due within one year:
Prepayments and accrued income
37
35
16 Creditors: amounts falling due within one year
2024
2023
Accruals and deferred income
882
840
17 Related party transactions
There were no disclosable related paty transactions during the year12023- none).
12-