## 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 1 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 2 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. 3 Issued 6.1.23 ## 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) 4 Issued 6.1.23 ## **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 1 ## **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 2 ## **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 3 ## **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
**Increase**in 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
**Increase**in 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 4 ## **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 5 ## **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 CommIss￿nerS 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 i￿l￿deS 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 It*ms 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 eJÉ*minitlon, 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