## **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 2023**
## **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 rooms. 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 and since May at 7.15 pm 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 holds 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 in-person in March in the Egham Reading Room and at church on consecutive days, and will hold a midday Thanksgiving service on January 1 2024.
1
7.12.23
The Egham High Street reading room operates in a similar 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 has a website which includes details of both reading rooms and activities and is easily accessible 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 providing a valuable benefit to the community and income to the church.
## **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 Independent Examiner.
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, is in the weekly church collections and by regular donations. 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 has been 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 £58,266. Expenditure was £87,349 and a deficit for the year of £29,083 was therefore recorded.
## _**Restricted Funds**_
There were no movements in these funds during the year, other than insurance valuation changes.
## _**Total Assets**_
2
7.12.23
Current assets of the church as at the year-end were £334,495 comprising cash and bank account balances and the market value of investments. Stock at the reading rooms amounted to £12,917 and the insurance valuation of property and other assets at the year-end was £4,780,844.
## **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.
## **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) retired 16.1.23 Sarah Blackah (from 18.01.21) retired 16.1.23 Anthea Ramsbottom (from 18.01.21) retired 16.1.23 Robert Thomson (from 17.1.22) Janet Bland (from 16.1.23) Judy Macpherson (from 16.1.23) Robert Longman (from 16.1.23) Peter Ramsbottom (from 16.1.23)
## **President**
John Roxburgh (from September 2022)
**Clerk** Linda Cox
**Treasurer** Merlin Alty
**First Reader** Anthea Butler
**Second Reader**
Merlin Alty
## **Bankers**
Lloyds Bank plc, 83 High Street, Walton-on-Thames, Surrey KT12 1DU
## **Independent Examiner**
Crilly and Co, Wyvern House, 1 Church Street, Great Bookham, KT23 3PD
## **Solicitors**
Coole Bevis, 14 Carfax, Horsham, West Sussex RH12 1DZ
## **Approval**
3
7.12.23
This report was approved by the trustees and signed on their behalf by
Robert Thomson (Chairman)
……………………………………………………………. ………………………………….. (Board member) (Date)
4
7.12.23
## **First Church of Christ, Scientist, Walton and Weybridge**
## **ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2023**
## **RECEIPTS AND PAYMENTS**
|**Unrestricted Funds**
**2023**
£
£
**Income**
Collections & donations
16,708
Interest
2,840
Income tax repayment (gift aid)
3,802
Weybridge reading room sales
1,670
Egham reading room sales
2,351
Rent from 60A Baker Street (gross)
9,600
Rent from Happy Days nursery
17,000
Rent from SCC for car park
1,000
Other income (Note 2)
3,296
_Total Income_
58,266
**Expenditure**
Payment for services & allowances, W & W
6,545
Payment for services & allowances, Egham
11,129
Music fees
9,150
Church operating expenses (Note 3)
15,951
Church renewals, maintenance and repairs
6,943
Donations paid (Note 4)
3,130
Committee on Publication
350
Advertising and fairs
696
Outreach
Lecture expenses
2,897
Reading room purchases Weybridge
3,724
Reading room purchases Egham
2,923
Weybridge reading room operating costs (N
6,115
Egham reading room operating costs (Note
13,761
Accountancy and professional fees
4,035
87,349
Surplus/(defcit) in year
(29,083)
Balances - at start of year
365,939
Surplus/(defcit) in year
(29,083)
Change in value of Waverton investment
(2,361)
Balances - at end of year
334,495
_Total Expenditure_|_2022_
_£_
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_
88,443
279,587|
||365,939|
28/12/22
1
## **First Church of Christ, Scientist, Walton and Weybridge**
## **ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2023**
## **STATEMENT OF ASSETS AND LIABILITIES AT 31 OCTOBER 2023**
|**2023**
**Monetary assets**
£
Lloyds Bank current account
18,356
Waverton investment
197,639
Cash foats
510
Lloyds Bank 32 days notice account
117,990
334,495
**Current liability**
0
**Non-monetary assets**
Weybridge reading room stock
3,857
Egham reading room stock
9,060
12,917
**For information only:**
Values of buildings and property for insurance purposes
Church building
2,823,788
Church fxed and moveable contents
129,568
Weybridge reading room building
258,682
Weybridge reading room fxed and moveable contents
45,606
Egham building
1,296,300
Egham fxed and moveable contents
226,900
Total value for insurance purposes
4,780,844
**Total monetary assets**|_2022_
_£_
_100,245_
_360_
_265,334_|
|---|---|
||_365,939_|
||_0_
_3,546_
11,057|
||14,603|
||_2,423,852_
_107,973_
_222,045_
_38,005_
_1,294,851_
_213,465_|
||_4,300,191_|
The financial statements were approved by the Board on 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 2023**
The notes on pages 3, 4 and 5 form part of these accounts
## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER 2023**
## **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**
Income distribution from Waverton
Egham sundry income
Legacy (share of fnal residue)
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**
Whitehaven Trust
Lime Tree House
CS Nurses Fund
Focus
JCSRRUK
CS Monitor for prisons
CS Sentinel for prisons
Police Community Clubs
Easter Camp
The Mother Church
**Total donations paid**|**2023**
£
3,218
70
7
3,296
3,807
5,563
3,609
1,329
34
1,380
229
15,951
300
500
300
850
350
185
178
195
200
72
3,130|_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_
_63_|
|||_5,076_|
28/12/22
3
## **First Church of Christ, Scientist, Walton and Weybridge**
## **ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2023**
|**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED**|**31 OCTOBER**|**2023**|
|---|---|---|
|(continued)|||
||**2023**|_2022_|
|**5 Weybridge reading room trading summary**|£|_£_|
|**Receipts**|||
|Sales to public|1,670|1,725|
|Literature for use by the church or reading room|2,165|1,520|
|**Total receipts**|3,835|3,245|
|**Payments**|||
|Purchases and subscriptions|3,274|4,764|
|**Excess/(defcit)**of receipts over payments|561|(1,520)|
|**Increase/(decrease]**in stock over period|311|(857)|
|**Trading surplus/(defcit)**|872|(2,377)|
|**6 Weybridge reading room operating costs**|||
|Cleaning|385|_330_|
|Heat, light, water|1,440|_956_|
|Telephone & internet|341|_291_|
|Printing, postage and stationery|123|_68_|
|Equipment|(375)|_5,663_|
|Renewals, maintenance and repairs|4,056|_1,029_|
|Sundries|146|_26_|
|**Total**|6,115|_8,362_|
|**7 Egham reading room trading summary**|||
|**Receipts**|||
|Sales to public|2,351|_2,735_|
|Literature for use by the reading room|590|_285_|
|**Total receipts**|2,941|_3,021_|
|**Payments**|||
|Purchases and subscriptions|2,923|_1,788_|
|**Excess/(defcit)**of receipts over payments|18|_1,233_|
|**Increase/(decrease)**in stock over period|(1,997)|_0_|
|**Trading (defcit)/surplus**|(1,979)|_1,233_|
28/12/22
4
## **First Church of Christ, Scientist, Walton and Weybridge**
## **ACCOUNTS FOR THE YEAR TO 31 OCTOBER 2023**
|**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER**|**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 OCTOBER**|**2023**|
|---|---|---|
|(continued)|||
||**2023**|_2022_|
|**8 Egham reading room operating costs**|£||
|Cleaning|1,456|458|
|Window cleaning|270|150|
|Heat, light, water|2,273|1,119|
|Printing, postage & stationery|128|164|
|Telephone & internet|1,044|505|
|Equipment||(260)|
|Renewals, maintenance and repairs|5,984|327|
|Insurance|1,021|1,823|
|Car parking|960|640|
|Garden|544||
|Sundries|83|111|
|**Total**|13,761|5,037|
28/12/22
5
Independent Examiner's Report to the Trustees Of First Church of Christ, Scientist, Walton and Weybridge Charity number 271683
I report on the accounts for the year ended 31 October 2023 which are set out on pages 2 to 4.
Respective responsibilities of the Trustees and Independent Examiner
The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to
1. examine the accounts under section 145 of the 2011 Act:
2. follow the procedures laid down in the General Directions given by the Charity Commissioners In section 145(5) (b) of the 2011 Act, and
3. state whether particular matters have come to my attention.
## Basis of Independent Examiner's Statement
My examination was carried out in accordance with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those accounts. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
1) which gives me reasonable cause to believe that in any material respect the requirements
- a) to keep accounting records in accordance with s.130 of the 2011 Act; or
- b) to prepare accounts which accord with these accounting records have not been met, or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Aidan crilly BA FCA
Wyvern House 1 Church Road Great Bookham Surrey KT23 3PD
11 JANUARY 2024