HRI BLACKHEATH LONDON Ch FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2 S J JAHANS ACCOUNTANCY & TAX SERVICES 78 Mayday Gardens 8lackheath London SE3 8NW
CHRIST SCIENCE OCIETY BLACKH LONDON FINPNCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 202 ntents Indendent Exgminerfs Report Annual Rwrt of FinanrAal ActNits"es Balance Sheet Notes to theAG(x)unts
CHRISTiAN SCIENCE SOCIEfi 8LACKHEATH LONDO Indendent Examlnerfs Report to the Trustees of chSt18n Science Soclety. Blackheath. London I report to the trustees on my ex8minalioTE of the 8ccount5 of ihe chriStn Scn Soety, Btackheath. London Ithe Twsil for th8 year ended 30 SepteMtrr 2023. Re5ponsibllit(es and Basts of Report As the charity trustees of Ihe Trusi you are reSpOr$5ib for the preparation of the acu)unt5 in alOrdanI Wtth the requirernefits vf the Charitse$ AGt 2011 I'lhe AGVI. l tsrt in resped of rny examination of the Ttusfs accounts cè[TTj out under seetion 145 of the 2011 Act aTrO In carrySng out my examination I have foiiowea ali tt)e appi¢(a) DI¢0n$ gfven by the Charlty Commission under section 14515llbl ol ACL Indepen(lenl Examinees S¢aiemtnl I have com*led my examination_ I confinn that no rnalenal matters have corne to my attention in cOnneCtn Ih the examinabon giving me c8sJse to believe that in any maternal respecL' attounting cOrdS Wete not kept In respect of the Trusi as requir&J by secllon 130 of the Ac¢ or the accounts do nol accord with those records. I have no conM$ and have come across no her matters in connection with the examlnaiions lo whlch attent should be drawn in thi5 report in order tc enable a proper understandin9 of the accounts lo be rehed. SteprÈèn James Jahans S J Jahans Accountancy & Tax Servi$ 78 Mayday Gardèn$ Blackhealh London SE3 8NW
CHRIS CIENCE S BLACKHEA NDON ANN REPORT FOR THE YEAR ENDED 30TH SEPTEM8ER 2023 ChfBtian scien Swety, 81ackheath, London PO Box 26594. London. SE3 9XJ registèred wilh the Charity ComtlliSSK)n INo.2525011. The members ol the Executive Board ar8 da¢ted each year by Ihè membets of Souety. DuriT¥J the year 2022r23 no new membets were pul forward for election. the10 Mi R.G.L. Thc4npson IGhaitFnanl. and Ms A.M. Flnch were te-elected. Miss J.C. Leaver setve5 as crt( and TTeasurer. As $et out In our Ix>nstthlion 8nd rulos. the obiecl of th$ ¢harfty is to maintain and spread the Trulh as set forth in BItyEe and intetpreted in th¢ Christran sueft textbook"ScEn and Heallh wrth Key to the Scnptures" by M8ry Baker Eddy. lh8 [hS¢A)ver and Founder of chrisb.an Sc4ence. This year rnerntrs were very gratefijl th8y COU luM to hokging regular in-PPt50n weèkly Sunday church Servw and onc-monthly Testimony Meetiffjs open to the public at their hotel venue. professional h81p the website (chS11ansClenrblaCkhe8Ih.org.uKl wa5 kept up ro d2te w¢th infomalon on servw and meetings", and it provided a link 10 Inforrfialion on Christian and Chrtstian ScEnce churthes in the Unrted Kingdom 2s well as the on-lin£ Joint Chri$ti8n ScienTr Rt8ding Roorn UK through which Christian scien literatu could be obtained. M8mber5 byere glad to welcome visitots from UK arKI overseas at Servas.. and throughout the year they gave ptayerful sUPPOrt 10 ¢ommunty WElkbeing. In 2023 they sponsored 8 public Wure by Phillip HOthy C.S., enbVed"A New View of God and its effed Well-bein9'. Pages >5d of the 8(xounts $8t outthe financial xtivies and balantè sheet. and notes on assets, expendituie and ittcorne. and polits. Assets also indude some ¢hur¢h equiptnetrt and 8 8mall $toth of literalure he for funthonal use by the charity. The In-person thurth servi$ and m88tin9s are held in a hotel. The inve$bnent poliw. set up under rnanagetnEnt of Close Broth8r5 Asset Managem8nl continued to supwrt thÈ Sotiety with assured income forthe public church services and inforniation work. FL>r a limited period the Income has been r&invested by Close Brothe[5 Asset nagernent uni"1 the Socws activities retumed to full ve1 after the $trions eaused by the pandernic. SvJngd for 2nd on of the ard ofTrustees Date of 8pprov
STATEMENT OF FINANCIALACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 21f23 unstriCte<l Total funds nd5 20rJ 2023 Unrestricted Total funds funds 2022 2022 Incoming resourc8s Inoto 31 Incorne from.. Donations 2rtd 0¢$ Ch8rrt2bk acbvltss Investsnents Totsl Rosourcas èxpBnded Inote 41 Raising funds charitab 8ctivths TDtsI 2,502 343 88.802 39,647 2.502 343 36.802 39,647 1,374 475 1,374 475 30.072 31.921 31,921 11,848 13,264 25.112 11.848 13.2e4 25,Iq2 14.885 9.613 24,498 14.885 9,613 24,498 Nat Incomollexpendlturèl 10 investment gainslllossesl 14535 14.535 7A23 7.423 Net Ilosse5llgaifts on investrneftts 16,971 18.971 1138,5191 I1.519) Net movement in funds 131 096 Reconclliatlon of funrjs: Totsl funds bfoughtforwar(I 1.153.974 1.153.974 1.285,070 1.285.070 Total fun(ts carrie(I foard 1,185,480 1.185.480 1,153.974 1.153.974
IEIY. BLACKHEATH LONOON BALANCE SHEET FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Unrestricted Total fund5 funds 2023 2023 Unrestricted Total lunds fund5 2022 2022 Not&s Fixed assets Investments 1,118,529 1,118.529 1.077,194 1,077,194 Current ass•ts Debtors Cash at bank aj in hand Totsl ctsrrent assets 105 70.3 70.501 102 102 80.800 80.902 70.501 80.W2 Credilors". Arn¢)unts falling due I1n one year 3,550 3,550 4.122 4.122 Net currEnt asse15 88 951 66 951 76,780 76,780 Total assets 1,185,480 1.185,480 1,153,974 1,153,974 Funds ofth• Charfty unSIne funds 1.185.480 1.185.480 1,153.974 1.153,974 Total funds 1.185.480 1.185.480 1.153.974 1.153.974 SwJned on behaff of liie t)ate of app al
CHRISTIAN SCIEN SOCIETY B KHEATH OON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Note I Ba5È5 of prÈparatlon 1.1 Wis of a¢¢ounting These accA)unts have been Pfeparett under the histoncal cost eonvention with items rÈc¢gnts8d at cost ortransaci.on value unless olherwse ststed in the relevant noteisl io these atrounts. Th8 accDunts have been pr8P8red in accordan wrth. the Statement of R8commended Pr8Ctiee.' Accounting and Repoiting by CharitEs preparin9 thEir accounts in accorrIan with the Financial Rèporbng Standard applb in Ih@ UK and Republ of IrÈland IFRS 1021 ISSU on 18 July 2014 and wrth the CharrtEs Act 2011 1.2 Going Concern The trust88s consider th8t there are no material un¢xrtaintses about thè Charity's ability to contirt as a going nCern. The review ofour finanual posith?n, reEeryes and investsnents. gNe trustees G0nfthn that the charity wll remain goiry concem for the fOSeeb fvture 1.3 Change olaccoLrnting policy The accounts present a true and fair and the accounlSng poliaes adopted are those outlined in note 2. 1.4 Changes to accouniing estimates No changes to aGcounling estimates have LKcurred Èn Ihe p0rj p8riod13.46 FRS 102 SORP)- 1.5 IAaterial prior year errors No Material prior year error have in rem'ng pemd13.47 FRS 102 SORPI. Note 2 Aceountin9 polictes No 2.1 RECOGNITION OF INCOME These are inGluded in the StatettEnt of Finandal Activiti25 ISOFAI when.. the chanty becDmeg entitled to the resour8.. it B MO likely than not that the tyuslees will teNe the resour." gr the moneary value can bè measured wilh suffioefit lybIlity. Donations Donatr)ns are induded in Ih8 &)FAwhen the general inwne reccgnrtion crilerp are met15.10 10 5.12 FRS102 SORPI, Legacies Legacies are included in the SOFAwhEn r8C8iPt 18 prtsbab. that is. when thetE has been grant of probate, the executors have establish8d that there are Sufficient assets in the estate and any conditiDng attached to thologacy aro tithèr withiri the Gonlrol of the charity or have been mei. Tax Teclalms on donations and grfts Gift reNable is included in IncA)me wh8n UEre Is a valid decl8r8tion frJn the dtsnor. Any GfftAid amount recover on a donation 15 considered to be part of that grft 3nd ts treated as an addition to th8 same a5 the initial d0Tr8tion unless the donor or th• temis of the appa81 have olh8rwise. Income from Ints•st, Toyaltle5 and dTrvidend5 This is 1ncbJded in the accounts when r1p1 is probab the amount reeèivable (an be measurwj reliabty. Investmènt galn$ and losses ThB indudes any realised or un•11Sed ga¢ns or losses or the Sa of investments and any gain or loss Ulting from revaluing inve5trn8nts to mathet value at the end of tho yoar.
CHRISTIAN SCIE OCIETY BLAGKHEA DON NOTES TO THE ACCOUNTS- CONTINUED FOR THE YEAR ENDED 30TH SEPTEMBER 2023 2.2 EXPENDITURE AND UABIUTiES Liability recognition LKqbilities a T8cognised wh8re it is more likety Ihan not that the a kgal or c0n8tnjctl obllation ccThrnitting the charity lo pay out resour and the amount of the c*ltgabon can bo measured reasonable certainty. Go¥wnance and support cwls Support costs have been allcKated been govemance costs atKI other support. Governan L¥)5ts ¢ompris8 all costs involvirg publi¢ accoLsntsbility of the charty and its Gomplianc8 with regulation and 9ood practi. No Material item ol def8rred inrx)rn8 ha$ been indudtd in the acLounts. Creditors The charity has creditors are messuied at 8etd8tnent amounts16ss any trade dLgcounts Provisions for liabilitie5 A IiaDilsty ts Measu0 on rgfA)gnitior¢ at Its histor ro>t and then subsequtnly rnea5urerl at th8 b8St eslfmate of Ihe arnount wuired to 5etUe Ihe oblpaats.on althè reportirg datè 2a ASSETS Investments Fed asset investm8nts in quot8d shares. traded bonds 2nd similar Investments are valued Inltkg11y at cost and subsequenuy at tsir value (their market value) at the year The same tr8atyneni is applEd lo unlisted invesknents nles5 fairvalu8 cannotbo measured raliably in whh case f( 1$ me8suTed at cost $$ impairmènL Debtors Dobtors linduding tF8de deblor5 and108ns reGeN8bl aro rneasuTed on initkal re(wnthon at settlement amount after any tr8de di5¢ounts or amount advance6 by the charity Sub5eouentty. they are tneasured at the or other u)nsideTatson expetho to be reNe(l.
CH SCIEN CIETY BLA HEATH LO DON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Unrnstrictèd Total funds funds 2023 2023 Unre5trIed Toial fund funds 2022 2022 Noie 3 Artatysls ol income Donations and lÈgaGIoS Collectk)ng Donaions 1.362 1,140 2.502 1.362 1.140 2.502 240 1.134 1.374 240 Total Charitsblo actl¥itias Re8ding rootll s3S 1.374 343 343 343 343 475 475 475 476 Totsl Incorne from iTwesrnents Interast income DIveNd and fixed intet incorre 3,012 33.790 36.802 3,012 ,790 519 29,553 30.072 519 29.553 30.072 Tota TOTAL INCOME 31.921 31.921 Unrestrictod Total lunds fund5 2023 2023 Unrestricted Total funds fund$ 2022 2022 Note 4 kn8tysis ot expendTrture Expendltur¥ on raising funds.. Inveslment rnanagement costs 11.846 11,848 11.848 14.885 14 885 14.885 Expenditure on charitabl• activities R88ty1 room purchases Lecture expenses Speual donations Inote 51 Joint church activillés CS Cornrnrttee on Publicatk)n Gene1 thutch payments Printing. posla9e and stationery Advertising and website hrwuntancy fee Venue hire and r8fre$hments Svndry expenses sioraga 1,241 2,976 909 1,241 2.976 1,192 1.192 1,8OQ 207 207 204 204 419 607 355 4,882 154 419 607 355 698 370 6,145 222 370 6,145 V2 154 13.264 13.264 9.613 9,613 TOTAL EXPENDITURE 25,112 25,112 24.498 Llnrestricted T)tal lund fund$ 2023 VtrICEe¢j funds 2022 Total fund¥ 2022 Note 5 Special donatiol 2023 Aid Fund for Chri8t*n S¢xnb5ts in need of Nutsing Care Joint Christian Soafice Reading Room UK and OTrline Easter Gamp 2023 Junior Focus Havrthorne Trnst Mountl8nd5 Trnst Camp knén-a81 300 200 300 2fM) 200 400 500 200 500 5fM) 200 209 909 200 Total 909 1,81XI 1.800
HRIST SCIEN E SOGIFTh BLACKHEATH LONOON NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2023 Not& 6 Details of ¢ertaln n8ms of8xwndiiiire 2023 2022 6.1 Fees for examination of th¢ accounts IndependentexamSnerfs fe8$ 370 355 Nots7 7.1 Flxed A5ts investments Cash & cash Llsted equivalents Investmènts Carry Ifairl value at beginning ol perio(5 Add". dition5 to investments during Feaod Less. disposa at carying value Addllde¢lucti" transfer inlloutl In the periJ Addlldeductl. TrEI g0inll10561 on valutiOn Carry Ifairl value at Ènd of period Pase note that FaiTV8luB in this context is tt)e2mount forwhithp an asset ¢ould be exchanw ltsveen knowledgoable and wlling parbes in an 8rm'5 91 Ir8nsaction_ For tradecl securities. the fair value is the value of the security quoted on the London Stock Exchange Daily Offi(xal Lisi or equivalènt. For other a55ets where there ts no matket price on a traded market. it is the trustees. or vaSu8r5' best estimate of fairvalue. 126,552 18,651 940.642 129,598 111.450 1.077.194 148,249 111.450 112,4351 16971 1 118529 112,4351 16.971 975,761 142.768 Note 8 Delit0 and preptyments 8.1 Analysi$ of debtors Un¥ostridÈd Totsl furd5 fund5 2023 Unrestricted Total funds tunds 2022 2022 2023 Prepayments 105 105 102 102 102 102 105 Note g Creditovs and accrual$ 9.1 Analysis of crpditoT3 Unrestricted Total funds funds 2023 2023 un$tCted fund$ 2022 Total funds 2022 3.550 3,550 3,550 3,550 4.122 4,122 4,122 Not•10 Transacttons with trusteès and related parttÈS 10.1 Trusts• r•muneration and bon•filS None of the trustee5 have paKI any T8muneratiDn OT 1Ved any other benefiL% from an employmentwth their charity 12022- None) 10.2 Tr0. •xp•n$os No tFUStee ewen%5 have tygen irscurr¢d12022- Non?) 10.3 Transactitsnlsl wlth relattd parties Tnete have been no related party transattions In the rewin9 period12022- Nor)