First Church of Christ, Scientist, Walton and Weybridge 70 Oatlands Drive, Weybridge, Surrey KT13 9JA
A branch of The Mother Church, The First Church of Christ, Scientist, in Boston, USA
REPORT OF THE TRUSTEES FOR THE FINANCIAL YEAR ENDED 31 OCTOBER 2022
Definitions
The trustees of First Church of Christ, Scientist, Walton and Weybridge (“the church”) are referred to in the church’s by-laws as “charity trustees”, “board members”, and collectively as “the executive board”.
Statement of the Trustees’ Responsibilities
The trustees arrange for the preparation of financial statements for each financial year which give a true and fair view of the state of affairs of the church, and of its income and expenditure for that period. The trustees are therefore responsible for the keeping of proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and reading room. They are also responsible for safeguarding the assets of the church and two reading rooms and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. A brief annual written report is also prepared.
Status of the Church and Reading Room
The church is a charitable trust which was registered until 25 February 2003 under the Places of Worship Registration Act 1855, and incorporated a reading room separately registered as a charity under Charity number 271683. On 25 February 2003 the reading room registration was widened, so that both the church and the reading room became registered under the original registration number 271683. In 2022 the church acquired a second reading room in Egham High Street by merging with Christian Science Society, Egham.
Constitution and Object
The church is a branch of The Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, USA. The church is constituted under the terms of Trust Deeds dated 8 December 1946 and 22 October 1983 (“the Trust Deeds”).
The principal object of the church as set out in its Constitution and Rules is “to promote the understanding of Christian Science, as set forth in the Bible and in Science and Health with Key to the Scriptures by Mary Baker Eddy (the discoverer and founder of Christian Science), thus bringing healing to this community”.
Policies, Activities and Developments during the year
To achieve its object, the church has held services, which are fully open to the public, throughout the year. Sunday services have been held weekly at 10.30am. A testimony meeting has been held each Wednesday evening at 8.00pm which provides the congregation with the opportunity to share healings and experiences that have resulted from their study and practice of Christian Science. The church held a Sunday school as required at 10.30am on Sunday mornings for those under twenty years of age, which students can also access remotely by the internet. All these services were also available by Zoom; details of joining were on the church website. The church sponsored a Christian Science lecture via Zoom in February and held an evening Thanksgiving service in November.
During the year FCCS Walton and Weybridge merged with CS Society Egham. FCCS Walton and Weybridge now runs the reading room in Egham High Street. This reading room operates in a similar
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Issued 6.1.23
way to the one at 60 Baker Street. It was open to the public during the year for a period every Tuesday to Thursday and Saturday.
The reading room at 60 Baker Street, Weybridge was open to the public during the year for a period every weekday except Wednesdays, and on the first Saturday in each month. Both readings rooms closed on public holidays. The reading rooms stock the Bible, the Christian Science textbook and other authorised Christian Science literature, including the periodicals. The reading rooms operate as sales outlets for those wishing to purchase the products stocked, and spaces are set aside for quiet study and prayer. Computer networks with broadband internet connection are available for visitors to use, providing access to The Mother Church websites, as well as to other Christian Science branch churches around the world. A Reading Circle continues to be held via the internet on Tuesday evenings to read Mary Baker Eddy’s writings and the Bible. Egham Reading Room holds an in person and online meeting each Wednesday to listen to a CSPS podcast and read from Science and Health with Key to the Scriptures by Mary Baker Eddy. Members of the public are welcome to take part in both these activities.
The church set up a website in 2010, this was significantly updated in 2022 to include details of Egham reading room and activities and made more suitable for access by mobile phones for the benefit of public information.
In September 2020 a lease was signed with a local day nursery permitting it to operate a pre-school nursery on weekdays in the former Sunday school. The nursery continued to operate throughout the year.
Accounting Policies
The church prepares its unrestricted funds accounts on a receipts and payments basis, using current cost accounting principles, and has them independently examined by its reporting accountant.
The restricted funds of the church are represented by the church property and buildings as laid down in the Trust Deeds. The insurance valuation of these funds is reported in the financial statements and reviewed annually.
Reserves Policy
Regular giving, in the weekly church collections and by regular donations, meets normal running costs. Projects are only undertaken following a vote of the church membership at business meetings, which are held each quarter. Contracts are not entered into until the necessary funds for the project have been secured. Any surplus income is held to be used at the discretion of members to further the charity’s objects.
Review of Financial Activities
The merger with CSS Egham resulted in the church receiving cash totalling £300,404. A large proportion of this will be invested for growth and income which will ensure the Egham reading room remains operational for many years.
Unrestricted Funds
Other than referred to above, the income of the church and reading rooms during the year consisted primarily of donations, made regularly and through collections at services and members’ business meetings and receipts from the sales activities of the reading rooms. Other income came from rent received from the use made of the church’s property.
Total receipts for the year from all sources amounted to £349,996. Expenditure was £70,409 and a surplus for the year of £279,587 was therefore recorded.
Restricted Funds
There were no movements in these funds during the year, other than insurance valuation changes.
Total Assets
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Issued 6.1.23
Current assets of the church as at the year-end were £365,971 comprising cash and bank account balances. Stock at the reading rooms amounted to £17,603 and the insurance valuation of property and other assets at the year-end was £4,508,316.
Future Activities
The church intends to continue and expand where possible its present activities and to spread further the knowledge and understanding of Christian Science amongst its members and visitors, and in the local community. When planning the church’s activities, the trustees have considered the Charity Commission’s guidance on public benefit including the specific guidance on charities for the advancement of religion. In particular the church seeks to further its object by encouraging the public to attend its services, testimony meetings and lectures, and to use its reading rooms.
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Church Officers
Appointment of church members to be trustees and other officers of the church is undertaken annually in December by election in accordance with the church’s Constitution and Rules. Those members who have served as trustees and in other principal capacities during the year are shown below.
Trustees (members of the Executive Board) Merlin Alty (from 18.01.21) Sarah Blackah (from 18.01.21) David Dane (retired April 2022) Anthea Ramsbottom (from 18.01.21) Robert Thomson (from 17.1.22)
President
Martin Marriott (until September 2022) John Roxburgh (from September 2022)
Clerk Linda Cox
Treasurer Merlin Alty
First Reader Linda Cox
Second Reader Peter Ramsbottom
Bankers
Lloyds Bank plc, 83 High Street, Walton-on-Thames, Surrey KT12 1DU
Reporting Accountants
Crilly and Co, Wyvern House, 1 Church Street, Great Bookham, KT23 3PD
Solicitors
Coole Bevis, 14 Carfax, Horsham, West Sussex RH12 1DZ
Approval
This report was approved by the trustees and signed on their behalf by
Anthea Ramsbottom (Chairman)
……………………………………………………………. ………………………………….. (Board member) (Date)
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First Church of Christ, Scientist, Walton and Weybridge
ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2022
| RECEIPTS AND PAYMENTS Unrestricted Funds Income Collections & donations Interest (deposit account) Income tax repayment (gift aid) Weybridge reading room sales Egham reading room sales Rent from 60A Baker Street (gross) Rent from Happy Days nursery Rent from SCC for car park Other income (Note 2) Total Income Expenditure Payment for services & allowances, W & W Payment for services & allowances, Egham Music fees Church operating expenses (Note 3) Church renewals, maintenance and repairs Donations paid (Note 4) Committee on Publication Advertising and fairs Outreach Lecture expenses Reading room purchases Weybridge Reading room purchases Egham Weybridge reading room operating costs (Note 6) Egham reading room operating costs (Note 8) Accountancy and professional fees Sunday school conversion project Total Expenditure Surplus/(deficit) Balances - at start of year Balances - at end of year |
£ £ 19,368 144 3,299 1,725 2,735 9,320 12,000 1,000 300,404 349,996 6,264 7,473 8,196 14,022 3,497 5,076 636 1,024 2,386 4,764 1,788 8,362 5,050 1,870 70,409 279,587 86,384 365,971 2022 |
2021 £ 21,851 26 7,173 1,872 9,120 9,000 1,000 3,000 |
|---|---|---|
| 53,042 5,009 8,942 14,338 5,230 1,369 532 164 2,504 4,170 1,825 1,673 9,673 |
||
| 55,431 | ||
| -2,390 88,443 |
||
| 86,384 |
28/12/22
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First Church of Christ, Scientist, Walton and Weybridge
ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2022
STATEMENT OF ASSETS AND LIABILITIES AT 31 OCTOBER 2022
| Monetary assets Lloyds Bank current account Cash floats Lloyds Bank 32 days notice account Total monetary assets Current liability Non-monetary assets Weybridge reading room stock Egham reading room stock For information only: Values of buildings and property for insurance purposes Church building Church fixed and moveable contents Weybridge reading room building Weybridge reading room fixed and moveable contents Total value for insurance purposes Egham building Egham fixed and moveable contents Total value for insurance purposes |
2022 £ 100,245 392 265,334 365,971 0 3,546 11,057 14,603 2,423,852 107,973 222,045 38,005 2,791,875 1,294,851 213,465 1,508,316 |
2021 £ 20,864 330 65,190 |
|---|---|---|
| 86,384 | ||
| 0 4,403 10,192 |
||
| 14,595 | ||
| 2,269,524 101,193 207,907 35,619 |
||
| 2,614,243 | ||
The financial statements were approved by the Board on 6 January 2023 and signed on their behalf by:
Name:………………………………………………………………….
Position…………………………………………………………………
28/12/22
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First Church of Christ, Scientist, Walton and Weybridge
ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2022
The notes on pages 3, 4 and 5 form part of these accounts
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022
1 Accounting policies
(a) These accounts have been prepared on a receipts and payments basis
(b) Reading room stock is valued at the lower of cost or net realisable value. Closing stock valued at average $/£ conversion rate.
| 2 Other income Legacy Received from CSS Egham on acquistion 3 Church operating expenses Cleaning Heat, light and water Insurance Telephone & internet Printing, postage and stationery Garden and grounds Sundries Total church operating expenses 4 Donations paid Easter Camp Lime Tree House CS Nurses Fund Mini Focus JCSRRUK CS Monitor for prisons CS Sentinel for prisons Police Community Clubs Arc-en-Ciel J Stillwell (re D Dane celebration) The Mother Church Total donations paid |
2022 £ 300,404 300,404 4,536 3,404 3,178 709 46 1,866 284 14,022 500 500 500 1,000 1,000 196 188 130 500 500 63 5,076 |
2021 £ 3,000 |
|---|---|---|
| 3,000 | ||
| 3,143 2,716 3,036 828 34 4,540 41 |
||
| 14,338 | ||
| 200 169 200 200 200 200 200 |
||
| 1,369 |
28/12/22
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First Church of Christ, Scientist, Walton and Weybridge
ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2022
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2022
| (continued) 5 Weybridge reading room trading summary Receipts Sales to public Literature for use by the church or reading room Total receipts Payments Purchases and subscriptions Excess/(deficit)of receipts over payments Increasein stock over period Trading (deficit)/surplus 6 Weybridge reading room operating costs Cleaning Heat, light, water Telephone & internet Printing, postage and stationery Equipment Renewals, maintenance and repairs Sundries Total 7 Egham reading room trading summary Receipts Sales to public - via bank Sales to public - cash Literature for use by the reading room Total receipts Payments Purchases and subscriptions Excess/(deficit)of receipts over payments Increasein stock over period Trading (deficit)/surplus |
2022 £ 1,725 1,520 3,245 4,764 -1,520 -857 -2,377 330 956 291 68 5,663 1,029 26 8,362 2,291 445 285 3,021 1787.81 1232.79 864.53 2097.32 |
2021 £ 1,872 1,365 |
|---|---|---|
| 3,237 | ||
| 4,170 | ||
| -934 868 |
||
| -66 | ||
| 555 713 245 69 232 11 |
||
| 1,825 | ||
28/12/22
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First Church of Christ, Scientist, Walton and Weybridge
ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2022
| NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 | OCTOBER 2022 |
|---|---|
| (continued) | |
| 2022 | |
| 8 Egham reading room operating costs | £ |
| Cleaning | 458 |
| Window cleaning | 150 |
| Heat, light, water | 1,119 |
| Printing, postage & stationery | 164 |
| Telephone & internet | 505 |
| Equipment | -260 |
| Renewals, maintenance and repairs | 327 |
| Insurance | 1,823 |
| Car parking | 640 |
| Sundries | 111 |
| Total | 5,037 |
28/12/22
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First Church of Christ, Scientist, Walton and Weybridge
BANK RECONCILIATION FOR YEAR TO 31 OCTOBER 2022
Bank and cash balances at 01.11.21
| nces at 01.11.21 | |
|---|---|
| Current account 32-day deposit account Cash floats: Reading Room Letting agent APW Plus surplus for year Total |
20,863.57 65,190.29 80.00 250.00 |
| 86,383.86 279,587.19 |
|
| 365,971.05 |
Balances at 31.10.22
| Current account 32-day deposit account Cash floats: Weybridge reading room Egham reading room Letting agent APW Total |
100,244.88 265,334.17 80.00 62.00 250.00 |
|---|---|
| 365,971.05 |
Indep•ndent Examlnerfs Report to the Trustees Of Flrst Church of Christ, Scientist. Walton ind Weybrldse Charlty numbtf 271683 I report on the ac¢ounrs for Ihe year ended 31 Ortober 2022 which are set obt on pages 2 to 4. R•Sp•ctI rnspoftslbllitl•s ol the Trustees •rKI Indegendent Examiner The charity's trustees consloer ihat an audit is not required lor rhis year under section 144121 of ihe Charliies Act 2011 Itfjè 2011 Atll an¢ that an Independent ex8minatlVn Is rneeded. It Is my fesponslb.lity lo l. èxamirne thé atttsunls Jnder se-lion 145 of the 2011 Apt 2. folbow the prucedure5 laid dowi in rhe General Direc-ions given bw the Chafity CommIssnerS In section L4515I1tr1 of Ihe 2011 Act, and stare whether p•rticular matters have come to my aitenilon Ba55$ gf lTrd•ynd•llt EJtaminerf5 Ststement My examination was carried out In accordance with the General Dlrecilons 8lven by the Charlly CorrmiSSlOn. An examin•tign ildeS a review of the accouniin8 records kept by tbe chavity and a comparlson ol the accounr5 presenleo with those accounts. Ir also Includes (onsidefatlon ol any unusual Itms or disclosures .'n the accjunls. and seekin8 e#planè".ions from the IT$tee$ cor)ceriin8 ani such malters. The p'ocedure5 underraken do not Fravide 311 the eviderce that WOLthld be reoLlred In • full audit, and con5eouenlly I do express an aad,r oo,nion on the account5 Independent Examlnees Sratem•nt In conntclion with my eJÉminitlon, no matter h•$ ¢omo t¢ my •trenlion 11 which gives me reasonabl: "ause lo believe that in any aterIal respec". the requirernenr5 al to keep accouni.r,g recoras In actordante with 5.130 01 ihe 2011 Act, or bl to oiep•fe a£coui71S which acctsrd With t*ese ¥CCOunlin8 records have not been met, or 21 to which, In my opinlon, Itiention should De drawn in order to enable a proper understandin of the accounts to be reached. Aidan Crilly 8A FCA Wywern hobse I Church Road Great Bookham Surrey KT23 3PD 16 JANUARY 2023