2021-09-30-accounts - Christian Science Society, Blackheath, London

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	FO	R THE YEAR ENDED 30TH	SEPTEMBER 2021
		Unrestricted	Total funds	Unrestricted	Total funds
Incoming resources (note	3)	funds 2021 f	2021	funds 2020	2020
Income from:
Donations and legacies		5,620	5,620	788	788
Charitable activities		136	136	286	286
Investments		34904	34904	32,715	32,715
Total		40,660	40,660	33,789	33,789
Resources expended (note 4)
Raising funds		15,256	15,256	14,342	14,342
Charitable activities		6,744	6,744	7,614	7,614
Total		22,000	22,000	21,956	21,956
Net income/(expenditure)	before
investment gains/(losses)		18,660	18,660	11,833	11,833
Net (losses)/gains on investments		95,094	95,094	(3,030)	(3,030)
Net movement in funds		113754	113754	8803	8803
Reconciliation offunds:
Total funds brought forward		1,171,316	1,171,316	1,162,513	1,162,513
Total funds carried forward		1,285,070	1,285,070	1,171,316	1,171,316

2.2 EXPENDITURE AND LIABILITIE	S
Liability recognition
Liabilities are recognised where it is	more likely than not that	there is a legal or constructive obligation				committing
the charity to pay out resources and	the amount ofthe obligation can be measured		with reasonable		certainty.
Governance and support costs
Support costs have been allocated between governance costs and other support.			Governance	costs comprise				all
costs involving public accountability	ofthe charity and its compliance with regulation		and good	practice.
Deferred income
No material item ofdeferred income	has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement		amounts less any trade	discounts
Provisions for liabilities
A liability is measured on recognition	at its historical cost and then subsequently measured at the best					estimate
ofthe amount required to settle the obligation at the reporting		date
2.3ASSETS
Investments
Fixed asset investments in quoted shares, traded bonds and		similar investments are valued initially			at	cost and
subsequently at fair value (their market value) at the year end. The same treatment			is applied	to unlisted			investments
unless fair value cannot be measured	reliably in which case	it is measured at cost less impairment.
Debtors
Debtors (including trade debtors and	loans receivable) are measured on initial recognition at settlement						amount
after any trade discounts or amount	advanced by the charity.	Subsequently, they are measured		at	the	cash
or other consideration expected to be received.

						Unrestricted	Unrestricted	Totalfunds	Totalfunds	Unrestricted	Unrestricted	Totalfunds
Note 3		Analysis		of income		funds	2021	2021		funds	2020	2020
						E
Donations and legacies
Collections							90		90		548	548
Donations							5,530	5,530			240	240
				Total			5620	5	620		788	788
Charitable activities
Reading room sales							136		136		286	286
				Total			136		136		286	286
Income from investments
Interest income							357		357		1,425	1,425
Dividend income						34547		34,547		31,290		31,290
				Total		34904		34	904	32,715		32,715
TOTAL INCOME						40,660		40,660		33,789		33,789
						Unrestricted		Totalfunds		Unrestricted		Total funds
Note 4		Analysis		ofexpenditure		funds	2021	2021		funds	2020	2020
						E		E				E
Expenditure on raising funds:
Investment management	costs					15256		15	256	14342		14,342
						15256		15,256		14,342		14,342
Expenditure on charitable		activities
Reading room purchases							1,318	1,318			1,141	1,141
Lecture expenses							1,514	1,514
Special donations (note	5)						1,400	1,400			2,450	2,450
Joint church activities
CS Committee on Publication							102		102		204	204
General church payments
Printing, postage and stationery							445		445		368	368
Advertising and website							1,148	1,148			450	450
Accountancy fee							345		345		330	330
Venue hire and refreshments							240		240		2,516	2,516
Gratuity for hotel staff											20	20
Professional service fee											135	135
Sundry expenses							32		32
Storage							200		200
							6,744	6,744			7,614	7,614
TOTAL EXPENDITURE						22,000		22,000		21,956		21,956
						Unrestricted		Total funds		Unrestricted		Total funds
Note 5		Special donations				funds	2021	2021		funds	2020	2020
						E				E
Pension Trust for Christian		Science Nurses									200	200
CS Visiting Nurse Service							200		200		200	200
Aid Fund for Christian Scientists			in need of Nursing		Care		200		200
Joint Christian Science Reading			Room	UK							1,200	1,200
Christian Science Church	-	Claygate									150	150
Christian Science Church	-	Croydon									150	150
Christian Science Society	-	Sevenoaks									150	150
Christian Science Society	-	High	Wycombe								150	150
Hawthorne Trust							1,000	1,000			50	50
CS Committee on Publication											200	200
				Total			1,400	1,400			2,450	2,450

8.1 Analysis	of debtors
				Unrestricted		Total funds	Unrestricted		Total funds
				funds f	2021	2021 f	funds f	2020	2020 f
Prepayments					102
					102	102
Note 9		Creditors and	accruals
9.1 Analysis	of creditors
				Unrestricted		Total funds	Unrestricted		Total funds
				funds f	2021	2021 f	funds f	2020	2020 f
Accruals					4 722	4 722		4200	4,200
					4,722	4,722		4,200	4,200
Note 10		Transactions	with trustees	and related parties