Charity registration number: 250712
## First Church of Christ, Scientist, Stratford upon Avon
Annual Report and Financial Statements
for the Year Ended 31 December 2024
|Trustee' Report|1 to 3|
|---|---|
|Statement of Financial Activities|4|
|Balance Sheet|5|
|Notes to the Financial Statements|6 to 14|
The trustee present the annual report together with the financial statements of the charity for the year ended 31 December 2024.
The purpose and work of the Church is to maintain and spread the truth as set forth in the Bible and interpreted in "Science and Health with Key to the Scriptures" by Mary Baker Eddy, the Discoverer and Founder of Christian Science and to act in strict obedience to the spirit and letter of the "Manual of The Mother Church."
When planning our activities for the year, the church has considered the Charity Commission's guidance on public benefit, and in particular, the specific guidance on charities for the advancement of religion.
The church carried out its mission to promote the cause of Christian Science to all, by holding Sunday Services, a Sunday School, and Wednesday Testimony Meetings; by opening its Reading Room five days a week as a place for study and the purchase of Holy Bibles and Christian Science literature; and by holding a public lectures. The church has made a difference through its community outreach in order to help improve people's well-being.
The trustee confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
The trustees consider the present level of funding adequate to support the continuation of the charity's aims and services for the forthcoming period.
It is the trustee's opinion that this level is required to take account of any future uncertainties.
The current level of reserves on 31 December 2024 was £620,363 of which £45,338 relates to cash, stocks and prepayment.
The trustees actively review the risks which the charity faces on a regular basis and believe that maintaining reserves at current levels, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. The trustees have also examined other operational and business risks faced by the charity and confirm that they have established systems to mitigate the significant risks.
Page 1
Charity Registration Number: 250712 Principal Office: 26 Ely Street Stratford upon Avon Warwickshire CV37 6LW Trustees Mrs J M Bremner-Smith Mrs E J Bremner-Smith Mr R E Hopkins Mr M W Claxton Other Officers: Mrs G M Payne, Treasurer Accountants: Stratford Accounting Limited 57a Henley Street Stratford upon Avon Warwickshire CV37 6PT The trustees and officers serving during the year and since the year end were as follows: Trustee: Mrs P J Chatterley (resigned 31 December 2024) Mrs J M Bremner-Smith (appointed 1 January 2024) Mrs E J Bremner-Smith (appointed 1 January 2024) Mrs G J Claxton (appointed 1 January 2024 and resigned 31 December 2024) Mr R E Hopkins (appointed 1 January 2025) Mr M W Claxton (appointed 1 January 2025) Chairman: Mrs E J Bremner-Smith (appointed 1 January 2024) Other Officers: Mrs G M Payne, Treasurer (appointed 1 January 2024)
Page 2
The Church is constituted under a trust deed dated 7 November 1949 and governed under the By-Laws (amended August 2017) and Standing Orders of First Church of Christ, Scientist, Stratford-upon-Avon and under the Manual of The Mother Church, The First Church of Christ, Scientist, Boston, Massachusetts, U.S.A. The trustees are selected in line with Article 10 Section I of the Church by laws as follows:
The Church lands, buildings and furnishings (hereinafter referred to as “the Church property”) shall be vested in the Official Custodian (Charity Commission).
The Executive Officers and Trustees of the church as a registered charity shall be an Executive Board of three or more members, all of whom shall be members of The Mother Church and this Church.
The administration of the church as a charity will be vested in those members of the Executive Board in post at any one time, and they will therefore be the Trustees of the church as the term is used in relation to charities….the term ‘trustees’ is generally used rather than ‘Board members’ or ‘the Board.’
The annual report was approved by the trustee of the charity on 24 June 2025 and signed on its behalf by:
E.J. Bremner-Smith (Jun 24, 2025 21:13 GMT+1)
.........................................
Mrs E J Bremner-Smith Chairman and Trustee
Page 3
|Donations and legacies
Charitable activities
Investment income
4
Total income
Charitable activities
Total expenditure
Net expenditure
Net movement in funds
Total funds brought forward
Total funds carried forward
13|27,026
1,605
89
28,720
(55,504)
(55,504)
(26,784)
(26,784)
647,147
620,363|27,026
1,605
89|
|---|---|---|
|||28,720|
|||(55,504)|
|||(55,504)|
|||(26,784)|
|||(26,784)
647,147|
|||620,363|
The notes on pages 6 to 14 form an integral part of these financial statements. Page 4
|Tangible assets
8
Stocks
9
Debtors
10
Cash at bank and in hand
11
12
Unrestricted funds
13|576,427
2,977
118
42,243
45,338
(1,401)
43,937
620,364
620,364
620,364|586,233
2,000
107
60,179|
|---|---|---|
|||62,286
(1,372)|
|||60,914|
|||647,147|
|||647,147|
|||647,147|
||||
The financial statements on pages 4 to 14 were approved by the trustee, and authorised for issue on 24 June 2025 and signed on their behalf by:
E.J. Bremner-Smith (Jun 24, 2025 21:13 GMT+1)
.........................................
Mrs E J Bremner-Smith Chairman and Trustee
The notes on pages 6 to 14 form an integral part of these financial statements. Page 5
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
First Church of Christ, Scientist, Stratford upon Avon meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 6
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK tax purposes. Accordingly, the charity is exempt from taxation in respect of income or capital gains received to the extent that such income or gains are applied exclusively to charitable purposes.
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Improvement to property 2.5% reducing balance Furniture and equipment 15% reducing balance Office equipment 33.33% straight line Land and Building Nil Organ Nil
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell, after due regard for obsolete and slow moving stocks. Cost is determined using the first-in, first-out (FIFO).
are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Page 7
|Donations and legacies;
Donations from community groups
Grants, including capital grants;
Grants from other charities
Regular giving and capital donations|977
10,612
15,437
27,026
80,902|977
10,612
15,437|
|---|---|---|
|||27,026|
|||80,902|
||||
|Library sales
Interest receivable and similar income;
Interest receivable on bank deposits|1,605
1,605
1,788
89
89
94|1,605|
|---|---|---|
|||1,605|
|||1,788|
|||89|
|||89|
|||94|
||||
Page 8
|Library purchases
Wages and salaries
Staff pensions
Rates
Light, heat and power
Repairs and maintenance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Charitable donations
Sundry expenses
Cleaning
Advertising
Accountancy fees
Other services
Legal and professional fees
Bank charges
Insurance
Depreciation, amortisation and other similar costs|2,662
10,487
43
249
2,713
9,562
831
291
1,006
308
130
50
1,623
78
914
5,617
390
171
1,756
16,623
55,504
48,087|2,662
10,487
43
249
2,713
9,562
831
291
1,006
308
130
50
1,623
78
914
5,617
390
171
1,756
16,623|
|---|---|---|
|||55,504|
|||48,087|
||||
Page 9
|Wages and salaries|10,487
10,487
9,984|10,487|
|---|---|---|
|||10,487|
|||9,984|
||||
The charity is a registered charity and is therefore exempt from taxation.
Page 10
|At 1 January 2024
Additions
At 31 December 2024
At 1 January 2024
Charge for the year
At 31 December 2024
At 31 December 2024
At 31 December 2023|15,045
-
15,045
-
-
-
15,045
15,045|16,636
6,818
23,454
7,945
2,327
10,272
13,182
8,691|804
-
804
268
268
536
268
536|636,890
-
636,890
75,729
14,029
89,758
547,132
561,161|800
-
800
-
-
-
800
800|670,175
6,818|
|---|---|---|---|---|---|---|
|||||||676,993|
|||||||83,942
16,624|
|||||||100,566|
|||||||576,427|
|||||||586,233|
Page 11
|Stocks
Prepayments
Cash on hand
Cash at bank
Trade creditors
Accruals|2,977
118
30
42,213
42,243
-
1,401
1,401|2,000|
|---|---|---|
|||107|
|||30
60,149|
|||60,179|
|||72
1,300|
|||1,372|
Page 12
|General
General|647,147
612,450|28,720
82,784|(55,503)
(48,087)|620,364|
|---|---|---|---|---|
|||||647,147|
Page 13
|Tangible fixed assets
Current assets
Current liabilities
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Total net assets|576,427
45,338
(1,401)
620,364
586,233
62,286
(1,372)
647,147|576,427
45,338
(1,401)|
|---|---|---|
|||620,364|
|||586,233
62,286
(1,372)|
|||647,147|
Page 14
|Donations and legacies
Charitable activities
Investment income
Total income
Charitable activities
Total expenditure
Net (expenditure)/income
Net movement in funds
Total funds brought forward
Total funds carried forward|27,026
1,605
89
28,720
(55,504)
(55,504)
(26,784)
(26,784)
647,147
620,363|80,902
1,788
94|
|---|---|---|
|||82,784|
|||(48,087)|
|||(48,087)|
|||34,697|
|||34,697
612,450|
|||647,147|
This page does not form part of the statutory financial statements. Page 15
|Collections
Grants - other agencies
Donated goods
Library sales
Interest on cash deposits
Library purchases
Wages and salaries
Trustees remuneration
Staff pensions
Rates
Light, heat and power
Repairs and maintenance
Telephone and fax
Computer software and maintenance costs
Printing, postage and stationery
Trade subscriptions
Charitable donations
Sundry expenses
Cleaning
Advertising
Accountancy fees
Other services
Legal and professional fees
Bank charges
Insurance
Depreciation of fixtures and fittings
Depreciation of office equipment
Depreciation on improvement to property|15,437
10,612
977
27,026
1,605
1,605
89
89
(2,662)
(10,487)
-
(43)
(249)
(2,713)
(9,562)
(831)
(291)
(1,006)
(308)
(130)
(50)
(1,623)
(78)
(914)
(5,617)
(390)
(171)
(1,756)
(2,326)
(268)
(14,029)|14,779
66,123
-|
|---|---|---|
|||80,902|
|||1,788|
|||1,788|
|||94|
|||94|
|||(3,975)
-
(9,984)
-
(248)
(2,502)
(2,649)
(779)
(396)
(437)
(298)
-
(161)
(1,529)
(559)
(1,084)
(5,137)
(360)
(145)
(1,653)
(1,534)
(268)
(14,389)|
This page does not form part of the statutory financial statements. Page 16
(55,504) (48,087)
This page does not form part of the statutory financial statements. Page 17
## FCCS 2024 CHARITY ACCOUNTS
## Final Audit Report
2025-06-24
Created: 2025-06-24 By: Angie Withers (angie@stratfordaccounting.com) Status: Signed Transaction ID: CBJCHBCAABAAw-LVymRwSz2OUv99swgWLk6Lw6j-ho8q
## "FCCS 2024 CHARITY ACCOUNTS" History
Document created by Angie Withers (angie@stratfordaccounting.com)
2025-06-24 - 1:51:44 PM GMT- IP address: 87.224.69.140
## Document emailed to lizbremnersmith@gmail.com for signature
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## Email viewed by lizbremnersmith@gmail.com
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Signer lizbremnersmith@gmail.com entered name at signing as E.J. Bremner-Smith 2025-06-24 - 8:13:05 PM GMT- IP address: 86.1.193.159
Document e-signed by E.J. Bremner-Smith (lizbremnersmith@gmail.com)
Signature Date: 2025-06-24 - 8:13:07 PM GMT - Time Source: server- IP address: 86.1.193.159
## Agreement completed.
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