HRISTIAN SCIEN OCIETf BLACKHEATH. LONDON iste d Chari No.. 2 25 FINAN STATEMENTS EAR ENDED 30TH SEPTFM FOR THE S J JAHANS ACCOUNTANCY & TAX SERVICES 78 Mayday Gardens 6tackheath London SE3 8NW
RISTIAN SCIEN OCIE BLACKHEATH NDON FINANCIAL STATEMENTS YEAR ENDED 30TH SEPTE FOR TH BER 2025 Contents 1Th18ndent Examinef5 Report Annual Report statement of Financial Activities Baknce Sheet Notes l(p Ihe Accounts
CHRISTL4N IENCE S EATH LOMD Independent Examin8fs Report to the Trustees of Christian Science Society, Blackheath, London l port to the trustee5 on my examination of the accoun15 of the Christian S¢ience Society, BLg¢kheath. London (the Trust) for the year ended 30 September 2025. R•8pon$ibrlities and Basi5 of R8port As the charity trustees of the Trust you are responsible for the preparation of the 8ecounts in accord8net with the requiremenis of the Charities Act 2011 (the Acl'l. I report in rèspect of my ex3rnination of the Trusfs account5 carrr8d out under sèction 145 of the 2011 Act and in ¢arrwng out my examinaknDn I have followed ali the appli¢abk Directions given by the Charity Commission under ctton 14515llbl of thè Act. Indopèndent Examinèrfs Statement I have cM)ple1 my examlnatlon. I confirm that no Material matters have Come to my attronb.on in connection with the examination 9iving me c8US8 to believe that In any material rospecl.. accounting cordS wèra not kept in res[ of the Trust as required by Sèction 130 of the Act.. or 121 the accounts do not accord th those records. I have no ncernS and have com• a¢r055 no other matters in connection with the examinations lo ywhich attentpjn Should be dra in tt)is POrt in order to enab a prcp8r understanding of the accounts lo be reached. 14 Stephen Jame5 Jahans S J Jahans AccountanGy & Tax Servke8 78 Mayday Gardens Blac)Lhe8th London SE3 8NW Date
CHRISTIAN SCIENC TY BLA HEATH. LONDON AL REP RT FOR THEYEAR END D 30TH PT BER 202 Chtistian scien Sooeiy, Blackheaih, London PO Box 26594. Londcn. SE3 9XJ is registered with the Charty ComrnTssion INo.3525011. Tho memrs of the Execuh've Board aro ect8d each year by Ihe mernbEts of the so¢ty. Dunng the yèar 2024r25 no new rnernbers weo puttotward for election. lierefore Mr R.G.L. Thompson Ichaimanl. and Ms Iim. Finch were rekcted. Miss J.C. Leaver 5erve$ as Clerk afjd Treasurar. As set out in our constitution and rules, the o¥ect of the charity is ti) maintain spread the Truth as set fL)rlh in The Bible and InterPted In the Christian Science textbook"Scien and Hèalth with Key to the Scriptures" by Mary Baker Eddy. the Discoverer and Founder of Christian $ence. During 2024125 members continued to holo wÉekW Sunday Church servires and onGe-monlhty Testimony rn¢8trngs open to thè public at ihpir hotel venue. With professional help the website lthri51ian$tieneéblad¢heath.org.ukl gave up to date Information about Christian Suénce and chrisb.an StnCe churches In the United Kingdom. as well as the online Joini Christian Soence Reading Roorns UK ffom thich Chrtslvan Scien¢e11teralure COU also be obtained. Members were 91 10 welcome 5evral visitor5 at Services. Thfoughout th& year thgy gave prayer support to cornmunity hEII-being issues. They also $ponsored 2 public lecturè held by Forus, a group tor young people Sludwng Christian sGn. Page5 >5d ol the a¢counts sel out th@ financial actIveS and balance 5hÈÈl. and notes on assets, expenditure and )come, and poIr. Assets also indude some church ¥uipment and a small stod( of IrteratU heid for functional use by charity. The investment policy. set up under rnanagement of Close Brothers Asset Management, continued to support the Sotiety wlth 8S5ur8d income for public church 88niice5 and informat work. For a limited period tre Income has been r&invested by lose Brothers A55et Management Signed for and on bohaKof I Board of Trustèes Date of approval
ISTIAN SCIENCE SOCIETY BLACKH TH LONDON STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2025 UnffjstN¢ted Total funds frjnds 2025 2025 Unrèstricted fund5 2024 Total funds 2024 Incomlng tssources Inot• 31 Income from.. Donations and acs Chariiabk actiViS Investments Total Rèsources e¥pended Inote 41 Raising funds charitab activit Tolal 656 700 272 41.121 42.093 700 272 49,806 50.546 49.806 50.$46 42,093 12,819 12.819 12.020 24.839 12,233 13,788 25.999 12.2 13.766 25.999 24.839 Net in¢omellexpenditurel beforo In¥ostm8nt gainsllloss8sI 25,707 25,707 16,094 18,094 Net Ilossesllgains on inv08trrents 35,766 35,766 33,760 33.760 Net MMent in fund5 61A73 61,473 49.854 49,854 Recon¢iliation of fund$= Total funds brought rorward 1.235.334 1,235.334 1.185.480 1.1.480 Total funds ¢orriod forward 1,296,807 1,296.807 1.23S.334 1,235.334
CHRI N SCIEN É soci TY 8iACKHEATH LONDON BALANCE SHEET FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Unfestrlct•d Total funds funds 2025 2025 unrestric Total funds funds 2024 2024 Notes Flxèd assets Investments 1.254,368 1,254.368 1.181.483 1,181,rt83 Current assets Debtors Cash al bank and in hand Totsl curn1 assets 105 46.377 46,482 105 46.377 46.482 105 57.630 57.735 105 57.83a 57.7 Creditors.. Amounts falling due wrthin one year 4,043 4.043 3.884 3,884 Net tyJrrent assets 42.439 53,851 Total neiassets 1.296.807 1.296.807 1.235,334 1,235.234 Funds of the Char6ty Unrestricied funds 1.29fj,807 1,296,807 1,235,334 1,235,334 Total fuNIg 1.296,807 1.296.807 1,235.334 1,235.334 ne(i on be 8Wofth8B Date of approval
58. CHRISMAN SCIEN CIETY 6LACKHEATH LONDO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Note 1 Basis of preparation 1.1 8a$is of accounting These accounts have been prepared under the historical cost convention with items recognised at ¢ost or transaction value unkss olharwise slated in the relevant notelsl to these aCrunIs. The accounts have been prepared in accordance with.. the Statem8nl of Recommended Practi.. Accounting and Raporting by Charl$ p¢epariffj their acGOUllt5 in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Iieland IFRS 1021 issued on 16 July 2014 nd with the Charities Act 2011 1.2 Golng Con¢orn The trustees consKJer that there are no material un¢ertaintie5 about the charitls ability to ¢ontinue as a going 0)nrn. Th8 review of our finantsal position, reseNe$ and inv&stm8nt&, gNe the tru8tees COnfenlE that the charity remain a going concern for the foreseeable future. 1.3 Change of accounting policy Tho accounts prasant a true and folr vw and Ihg a¢¢ounting policies adopted ara those outlined in not$ 2. 1.4 Chanw to a¢¢ountÈn9 estimalE5 No changes to accounting estimates have ¢¢¢urred in the reporting period13.48 FRS 102 SORPI. 1.5 Material prior year errors No m8fr1i8l prior year error have been Idenknfied in thè raporting perit>113,47 FRS 102 SORPI. Note 2 A¢counting policies No 2.1 RECOGNITION OF INCOME These are indijded in the Stslernent ol Flnanckil Actlvities ISOFAI when.. the charty beCne$ entitled to the rtrsources.. it is more likely than not that the trustees wll re1ve the re8ource$,' and the monetary value Gan be measured with sufficiènt rèliability. Donai(ons Donations are only included itl the SOFA the genetal InMe cognItion criteria 8re met15.10 to 5 12 FRS102 SORPI. Legacies Leg8ue$ 8re Induded in the SOFAwhen reIpt 18 Kobable, that is, when there has been grant of probate. the executor5 have estab115hed that ther8 are suffi&enl a5set5 in Ihe estaie and any conditiofts attathed to the legacy are eitherwrthin me ntrol ot the charity or have been met. Tax r•claSM* on donattC•ns and gift6 GIltAid receivablè is Induded in Income when Ihore is a valid declaration from the donor Any GdtAid amount recovered on a donation 1$ considered 10 be part of that gift and treated as an addition to trE same fund as the Inits"al donalDn unless Ihe donor or the terms ol the appeal have specrfEd Othe7$9. Income from inteTesL royaltia and dividends Thrs Is induded in the accounts when re(tlpt Is probable and Ihe amount receiv8bl8 cAn be measured rellatity. Investment galns and los$$$ This indudes 8ny 311$e or unrealised gains or105ses on the sale of investments and any gain or loss sukn from r•vaiuing invgstm8nts te rnarfK8t value at the 8rKI of the year.
CHRISTtAN SCIENCE SOCIETY B KHEATH. ON NOTES TO TP¥E ACCOUNTS- CONTINUED FOR THE YEAR ENDED 30TH SEPTEMBER 2025 2.2 EXPENDITURE AND LIABILITIES Liabllity reGoynition Liabilities are recognised where it is mo¢ likely than nct that there is 8 legal or CDnslw¢tive oblKJation commttUrYJ the charty to pay out resources and the amount of the obligation can bè measured with rèasonabk certainty. Gov•rnanc• and 5UPPOrt costs Support Costs have been allocated behveen goV•Man cA)sis and other support. Govem?N costs comprise all eosts Involving public attounlability of the charity and its complnCe wrth regulation an¢ good practic*. No material item of deferred in¢ome has been included in the accounts. CreditOW5 The charity has dItOrS thich are measured at setlement amounts ks any trade dLscount8 Provisions for liabililies Alobility is measured on recognilion ai it$ hlslorical c051 and then subsequently rTIeasUr at the best estimate of the amount required to settle the obliG8tion atthe reporting dale 2.3 ASSETS Investments Fixed asset investrnents in quoted shares. traded bonds and sinilar investments a valued InTtially at CDSt and subsÈquÉntly al fair value (their market valuel at the year end. The same Ireatrnent is applied lo unll$led inveslments ualess fair value cannot be measured reliably in which se it &% meaSUd at cosl les5 impairment. Debtors Debtors lincluding trade dèbtors and loans recèivable) are measured on inial COgnion dl settlement amount aftèr any trade discounts or amount advart by the chaTity Subsequently. tY Are measure¢ at the cash or other wnsideration expected to be receNed.
CHRI TIAN SCIENCE SOCIETY BLACKHEATH LONDON 5¢. NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Unrostricted Total lunds funds 202$ 2025 N¢)t• J Unrestricted funds 2024 Analysis of income Ttstal funds 2024 Donations and legaclts ColledK)nS Donations 656 656 690 10 700 10 7Q) Total 656 CharÈtable activities Reading room sales 272 272 272 272 Total Inwme from inv•stm&iits Interest Income Dividend 8nd fixéd interest income 4.327 4.327 45,479 49.806 4.535 4.535 36.586 41,121 Total 49,806 TOTAL INCOAIE 50,546 50,546 42,093 42,093 Vnrestri¢ted Total fund5 funds 2025 2025 Unrestrtcted fund$ 2024 Total funds 2024 Note 4 Analysis of exp8nditu ExpÈnditure on ralslng funds.. Investment management C05t5 12819 12,819 12,233 12.233 12.233 12,819 Expenditure on charitable activtti•s Reading room purchase5 Lectu expenses Special donabons Inet• 51 Joint church activitft•s CS Committee on Publication General chtsrth yrnets Printing. postage and staliongry Advertising and website Accountancy fee Venue hir8 and refreshments Sundry eynsés 1.244 1.244 1.303 2.142 1.350 1,303 2.142 1,350 2,700 2.7QO 216 216 216 216 371 697 410 6.34a 371 697 410 8.348 34 12,D20 488 1.082 390 6.660 135 13,766 1.082 290 e,660 135 13,766 72,020 TOTAL EXPENDITURE 24.839 24,839 25,999 Untestricted Total fvnfls funds 202S 2025 UnresirScied Total fun(Js funds 2024 2024 Notè S SpAcial donations AKI Fund for Christian SGEnbsts in need of Nursing Care Eastei Camp 2024 Focus lyouth tnpl Fwus Ikciurei Whitehaven Trust Mrs A Croft Association Pension Trust for Christian Science Nurses Fund Total 200 300 300 21XJ 300 300 13001 130DI 3.000 3.000 200 50 300 1.350 200 50 300 1,350 2,7 2.700
Sd. HRIS SCIE E SOCIETY BLAC NOO NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30TH SEPTEMBER 2025 Notè 6 D•talls of ¢ertaln items of expenditure 2025 2024 6 1 Fees for exarninalion of the aUnts Independtnl examiner'5 fees 410 390 Nole 7 Investment assets 7.1 Fixed Assets investments Cash & cash Listed equivalents investments Totsl Carry Ifairl value at beginning of period Add". additions to in¥8trnents during period ss.. disposals at carrying value AASdlldedudl. transfer inlloutl in the period Addlldedu¢tl' nel gainlllossl on revaluation Cerry Ifai¢ value at end of period Pkasè note that Fair Value in this context th& amount for ¥vhich an a¥5el couky be exch8nged belween knoMdedgeabl@ and wllirYJ parhes in an arm's len9lh transaction. For traded securitEs. the fair vale Is the value of the security quoled on the London Stock Exch3ry& Daily Official List or èqufvalent. For other a$581s where there is no market piKe cn a traded market, it 13 the tru5tpes' L valuers, best estimate of fail value. 143,714 49,800 30 355 1126401 1,037.729 179.498 149,144 1.181.443 229.298 179,499 112.6401 35.766 1,254.368 35,766 1.103,849 150.519 Note 8 D•btors anil prepayments -1 Analysis of d8btoYs Unrestritted Total ndS funds 2025 2025 Unr8$tricted Total fund$ fvnds 2024 20234 Prepayrnents 105 105 105 105 105 IQ5 105 105 Note 9 Creditots and accruals 9.1 Analysis of Cr*d01S Unr8stricted Total fund5 nds 2025 2025 Unrestricted Totsl funds fufHJ5 2024 2024 Ac¢nJ8ls 4.043 4,043 4.043 3.844 3,B44 Note10 Transactlons with trusiees and relat8d partle5 10.1 Trustee remuneratlon and bfits None of the trustees have been paid any rernuneration or recewed any other bènelts from an employment wlh their charty 12024- None) 10.2 Trustees. expen5e5 No tru$tee expenses have been incurr•d12024- No) 10.3 Transactionlsl th related partl85 There have been no related party Iran5adion$ in the reportlft9 perKNJ12024- Non•l