Ch•rfty reglstratlon numbgr 298723
SOCIETY OF CHRIST (GB)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

SOCIETY OF CHRIST (GB)
LEGAL AND ADMINISTRATIVE INFORMATION
Tru¥t•
Reverend Wojde¢h Rozdzenskl
Reverend Stanislaw Hajkow$kl
Reverend Artur Slelmach
Charlty numb•r
298723
Prfn¢lp•l addr•s•
18 Carlton Road
alley Range
Manchestgr
Vnlled Kingdom
M16 8B8
Audltor
Azets Audit Seryi¢e$
A￿h0 House
4 Gre•k Street
Stockport
Unlled lfjngdom
SK3 8AB

SOCIETY OF CHRIST (GB)
CONTENTS
P•g•
Trustees, report
stalemenl of Iw$lee$' re¥ponsibilrfi8s
Independent 8udltof$ report
Slatem8nl of finarK4al aGtivitigs
Balance sheet
Ststement ofcash ftows
10
Notes to tha finandal slatsm•nts

SOCIETY OF CHRIST (GB)
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2023
The Iruslees present their annual report and financial statements for the year ended 31 December 2023.
The financial statements havè be￿ prèpared in 8cctrrd8nce wilh the accounting policies set OLrt in note 110 the
financial statements and ¢omply wrth the charity's governing docurnent, the Charities Aet 2011 and 'Accounting
and Reporting by Chanbes. Statement of Recommended Practice applicable to chanties preparing Iheir accounts
in aceordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. las
amen¢Jed for accounting periods commencing from 1 January 20161.
Soriety ol Ghrist (Great Britain), 18 Cadlon Road. Whallèy Range. Manchester, M16 8BB, is a registered charity
(No.. 2987231. Ils registered office is shown on Ihe chaiity information sheet. The present Irustees who served
during the year are listed below and delai15 of external adwsers are noled on the company information sheet.
Obl•ell¥e$ and a¢tivlti•¥
Publlc benefit
The principle objectives of the tharity are the relief ol poverty of the sick, elderty and handicapped persons of
Polish origin in Grèat Britain including their convalescents and rehabilitation.
Thè advancement of education lor children ol Polish descent in Great Brttain with a Mew lo Ihe preservation and
promotion of cvltural and traditional activrties within the Polish Community in Gie81 Britain.
The advancement of the Roman Catholi¢ Rèligion ineluding the promot￿n of theological trainin9 for Pries15 10
work within the Potish Communty in Gfe818ritain.
When reviewin9 the aims and public benefit of the charity, Ihe trustees have ¢onsidered the Charity
Commission's guidance.
To meel the requirements ol the communty within the financial ¢onslraints the charity has to work wrthin.
This is ach￿Ved by inueasing dergy rnember5 and their donalions and increasing the resident$ within the car&
home.
Mthen considering the objectives for the charity, the trustees consider that a large amount of the charity's incom
is derived from voluntary contribulions from congregations within the Polish Catholic community. Although, the
amounts are con5iStenl year on year, this income can n￿trr be taken as guaranteed.
Income from the care home 1$ reliant on fee paying occupancy.
The trustees have paid due regard to guidance issued by the Charity Commission in deuding what actiwties thè
tharity should undertake.
Principal activities
To WOVKle residential earè lo sick. handicapped and elderty persons of Polish origin in Great Britain thrr¥Jgh our
care home, Jasna Gor8 in Hudder5field.
To proV￿e and help with the training ol prièsts that opèrate wrthin the Polish Catholic communty and promoting
religious based actiwties within the communities. Also lo help with studies for dericslcandidates wailing lo enter
the priesthood.
Provide financial support to children and young people lo preserve and promote culluial and traditional actiV￿e$
ol their particular elhnic origin.

SOCIETY OF CHRIST (GB)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Inv•slment Pollcl•s
All fvnds are Invested In bank a￿oUnt$. The Iruslees have considered the most appropriate policy for investing
funds and have found Ihal banks and building societies meet their requirements to generate income for the
charity The trustees eonsider their relum on investments in the year to be satisfactory.
Achlevements and perf0M￿nCe
The Trustees are pleased wlh the Tesult of the charty's activities. vthich hav¢ been carried oul under local law.
They have taken particular care 8nd ￿SponsIbl1ty for maintsining high stsndards of care al the Hu￿leTsfieId care
home. They ore delighted that the Care Quality Commission inspedions conducted at the home during the last
years, verffied the high stsntJar¢J of work which rellects the hard work of the staff. The overall rating given for the
Servi￿ was.. Good.
The mission ol Jasna Gora Huddersfield was to provide for the spiritual. cultural and physical needs of the
iesidenls 8nd lo assure a family atmosphere and understanding As a result of this, the residents spend the last
few years of Iheir life In peaceful surroundings. communicabng in their ¢)wn native Polish language. upkeeping
Polish Cultu￿ and traditions, in full assurance of spiritual guidance with the opportuntty to participate in the
ceremonies and riles of the Catholic Church.
The hcffle provides a chapel which can be used for daytime prayer. There is also Ihe option lo watctt Polish
television programs as well as lo read Polish magazines and Joumals. The lamilies of our Tesidents frequently
express their acknowledgment and deeply fell appreciation.
Flnanclal revlew
A summary of the year's results can be found on page 8 of the attoched accounts.
During the year, the tolal incoming resources were £1.111,918 as cornpered lo £1,OS5,469 in the prior year.
Durir4J the year, the total resources expended were £1.036,780 as compared lo £983,495 in the prior year.
During the year a surplus of £75,138 was made compared to a Surplus of £81,974 in the prior year.
11 is the policy of the charity th81 unreslrided funds which have not been designated for a specffic use should be
maintained al a bvel equivalent lo betsveen three and six months expenditure. The Iruslees considets th81
resetves al this level will ensure that, in the event of a significant drop In funding, they will be able lo continue the
h8rty's current 8Ctiwlies while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintsined throughout the year.
The pomcy of the charty Is to maintain free reserves al a level equivalent lo approximately three to six moths.
expenditu￿. This will ensure that in the event of a significant drop in funding the charity will be able to Continue
its activities while consideration is given to ways in which additional lunds may be raised. Trus level of reserves
hes maintained throughout the year.

SOCIETY OF CHRIST (GB)
TRU8TEES' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
trust￿ ••Mid dUrf￿ lh• *nd up ts) th• d* ofsW•kn• ofth• finothl stst•m•rts *v•.'
R•%•r•nd Artur Sl•lm•th
R•¢rnlknwrt lrnlnlng oltru•l••8
Indth*d b)to lh• afth• i*orlty tyth• •yiiting truth•8.
By oth ofthè tru11••8

SOCIETY OF CHRIST (GB)
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance wrth
applicable law and United Kingdom Accounting Slandards (Unileil Kingdom Generally Accepted Acctsunling
Practice).
The law appli¢able to charities in England and Walès requires Ihe trustees to prepare financial 51alements lor each
financial year which givè a truè and fair view of the state of affairs of the charity and of the incoming resources and
application of resources of the ch8tity for that year.
In preparing these financial statements, the trustees are required to..
- seled suilable accounting polia8s and thèn apply them consistently.,
- observe the methods and principles in the Charities SORP".
- make judgements and estirnates that are ￿asOnable and prudent.,
stale whether applicable accounts'ng standards have been followed. subjecl lo any matenal dePartU￿S disdosed
and explained in thè financial statèmènts". and
prepare the finanrAal 51alemenls on the going ¢oncem basis unless il is inappropriale lo presume thal the charity
will contsnue in Operat￿n.
The tnjslees are responsible for keeping sufficient accounting Tecords that disclose wrth reasonable accuracy al any
liffle the financial position ol the charity and enable Ihem to ensure that the financial slalemenls comply wilh the
Charitie5 Ad 2011. thè Charity (Aceounts and Reports) Regulations 2008 and the provisions of the IrLtst deèd. They
are also responsible for safegvardiDg the 85sels of the charity and hence lor tsking Teasonabie steps for the
prevenlion and delection ol fraud and other irregulanties.

SOCIETY OF CHRIST IGB)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOCIETY OF CHRIST (GB}
Oplnlon
We have audited the financial statements of Souety Of Christ IGBI IthÈ '¢harity'l for Ihe year ended 31 December
2023 which cornprise the statement ol financial actiwties. the balance sheet, the statement of cash flows and notes
lo the financial statements, including significant aGcounling policie5. The finanaal reporting framework that has been
applied in their preparation is applicable law and Unrted Kingdom Accounting Standards, includin9 Financial
Reporting Slandard 102 Thè Financial Reporting Standarcl applicable in Iho UK and Republic of Ir&lgnd Iuniled
Kingdom Generalty AceeptÈd A¢counling Practice).
In our opinion, the financ￿1 statements..
give a true and fair view of the state of the charity's affairs as al 31 De¢ember 2023 and of its incoming
rÈsources and application of resources, for the year then ended,
have been propèdy prepared in accordance with United Kingdom Generalty Accepted A¢counting Practice..
and
have been prepared in a¢cord8nce with the requiremenls of Ihe Charities Act 2011.
B•¥is for opinion
We conducted our avdil in accordance with Inlernalional Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those Standards are further described in the Auditorfs ¥psptsnsibilitAes for the audil of
thè fin$n¢ial slalern8nls seclion of our report. We are independent ol the ¢hafity In accordan￿ with the ethical
requiiemenls that are relevant to our audil of the financial stalèmènls in the UK, Including the FRC'S Ethical
standard, and we have fulfilled our other ethical ièsponsibilrtiÈs in accordance with Ihese requirements. We believe
that the audrt evidencE we have obtained is suffi¢ienl and 8ppropiiale lo provide a basis for our opinion.
Conelusions rèlating to going concern
In audrting the financial statements. we have concluded that Ihe tru5tee5' use of the going con¢em basis of
accounting in the preparation of the financial statements is appropriale.
Based on Ihe work we have performed, we have nol identified any material uneèrtainties relating lo events or
condilions that. indiwdually or collectively, may cast significant doubt on the oharity's abilrty lo continue as a going
concern for a period of al least ￿e1ve months from when thè financial slalernenls are aulh0ri5ed for issue.
Ouf responsibilities and the r&spon$ibilitie$ of the Iruslees with respect to going ojncem are described in the
relevant sections ol this reptsrt.
Othèr Infomiatlon
The other information Comprises the inlormalion induded in the annual report other than the financial statements
and our audrtorfs report thereon. The Iru5tees are ￿spOnSible for the other information contained within the annual
report. Our opinion on the financial slalemenls does not cover the other infomation and we do not express any form
of as$uian¢e ¢onclvsion thereon. Our responsibility is to read the other Infofm8lion and. in doing 50. consider
whether the other informalion is materially inconsistent with the financial slalemen15 or our knowledge obtained in
the course of the audil. or othe￿iSe appears to be materially misstated. If we Identify Such material inconsistèncie5
or apparent material misstatements, we are rtrquirÈd to detèrmine whelhei this gives rise to a material misstatement
in the fiThancAal slatements thèmselvès. If, basèd on the work we have performed, we conclude that there 15
material misstatement of this other infomialion, we are required to feport that fact.
We have nothing to report in this regard.
Matters on which we ar• r•quir•d to rèport by •x¢•p￿On
We have nothing lo report in respect of the followsng matters in relation lo which the Charities IAcrAJunts and
Reports) Regulation5 2008 require us lo report to you if, in our opinion".
the infomation given in the financial statements is inconsistent in any material respect with the trustees.
report., or
sufficient aceountsny recofd5 have not been kept., or
Ihe financial slatements arè not in agieemènl with the a￿ountIng records.. or
we have not received all Ihe infonnation and gxplanations we requife for our audit.

SOCIETY OF CHRIST {GB)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SOCIETY OF CHRIST (GB)
Respons5bllltles of trustees
As explained more fully in the statement ol tnJstees' responsibilities, the Iru51ee5 are responsible for Ihe preparation
of the financial statements and for being satisfied that they give a true and fair view. and foi such internal control 8$
the trustees determine is necessary to enablè the preparation of financial statements that are free from matèrial
misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for
assessirig the charity's ability lo continue as a going concem. disdosing, as applicable. matters related lo going
concem and tjsing the going ¢on¢em basis of accounting unless Ihe trustees Èrther intend to cease operations, or
have nts realistic alternative bul to do so.
Auditofs responsibilitiès for thè audit of the financial statsments
We have been appointed as auditor undei section 144 of the Charities Act 2011 and report in accAydancg with the
Act and relevant regulations made or hawng effect Ihereunder.
Our obje¢tive$ are lo obtain reasonable assurance about whether thè finan¢ial slalemersls as a whole are free from
maierial mi5St8tement, whelher due lo fraud or error, and to issue an auditor's report that includes our opinion.
Reasonable assurance is a high level ol assurance but 1$ not a guaianlee that an audit ¢onducted in accordan¢e
with ISAS IUKI will always detect a material misstatèment when rt exists. Misstalemenls can arise from fraud or
error and are considered material if. individually or in the aggregate. they could reasonably be expected to Influence
the economic dècisions ol useis taken on the basis ol these financial statements.
A lurther description of our responsibililies is availab18 on the Fin8n¢ial Reporting Council's website al.. http$".11
www.frc.org.ukjauditorsresponsibilities. This desuiplion forms part of our auditorfs ￿port.
Extènt to whl¢h th• audit was ¢on¥ldered capable of detecting irregular1t1￿. Including fraud
Irregularities. including fraud, are inslances of non-compliance with laws and regulations. We design procedures in
line with our respon5ibilitie5, outlined above and on the Financial Reporting Council's websitè. lo delecl material
misstalernents in respect ol irregularities. including liaud.
We obtain and update our understanding of Ihe enlrfy. ils activities, its conlrol enviionmenl. and likety IIAlure
developments, including In relation lo the legal and regulatory Iramework applicable and how the entity is complying
wrth that framewtsrk. Based on this understanding, we identrfy and assess the risk5 of material misstalemenl of Ihe
financial slalemenls. whether due to fraud or error. design and perform audit procedures responsive lo those rtsks,
and obtain audil ewdence that is sufficient and appropriate to provide 8 basi5 for our opinion. This indudes
consideration of the risk of acts by the entity Ihat were contfary to applicable laws and regulation5. induding fraud.
In response to the risk of irregularities and ￿￿￿-￿mplian¢e wrth laws and regulations. including fraud. wè designed
procedures which includèd".
Enquiry ol rnanagemenl and those charged with governancè aroun¢J actual and potential If(Igalion and
daims as well a5 actual, Suspected and alleged fraud.,
Reviewing minutes of meelings of those chargèd wilh govern8n¢e".
Assessing the extent ol compliance with the laws and regulations considerèd to have a direct material
effect on the financial slatements or the operations of the enlrty through enquiry and inspection.,
Reviewing financial stat&ment disclosure5 and le51ing to 511PPOrting documentation lo assess compliance
with applicable laws and iegul8lion5.'
Perfomiing audit work over the risk of management bias and override of controls, including le5ting of
Journal entrie5 and other adjustments lor approprialeness, evaluatsng the business rationale of Significant
Iransaclion5 Outside the nomial course of business and rewewing aC￿Unting estimates for indicators of
potential ￿'as.
Because of the inherent limrtations of an audrt. Ihere 1$ a risk that we will not detect all irrègularities, indudin9 th¢se
leading to a material misstalemenl In Ihe finan¢i81 slalernenls or non-compliance wilh regulation. This risk
increasès the more that compliance with 8 law or fegulalion is removed trom the events and transactions ￿flected
in the financial slatemenls. a5 we will be le55 likely lo become aware of instances of non￿mplIance. The n5k of
not dètecting a material mis$talemenl resulting frorn fraud 15 higher than for one resulling frorn error, as fraud may
involve collusion. forgery. intentional omissions. misrepresentations, or the override of inlernal control.

SOCIETY OF CHRIST (GB)
INDEPENDENT AUDITOR'S REPORT {CONTINUED)
TO THE TRUSTEES OF SOCIETY OF CHRIST (GB)
Other matters
Your attention Is drawn to the lact that the charity ha5 p￿pared financial stalemenls in accordance with "Accounting
and Reporting by Charrties.. Statemenl ol Recommended Practi￿ applicable lo charilies preparing their accounts in
accordance wilh the F1nancial Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021" las
amended) in preference to the Accounting and Reporting by Charities.. Slalement of R¢¢omrnandad Pract￿ issued
on fj April 2005 which is referred Its in the extant regulations but has now been withdrawn.
This has been done in order for the finanual slalements to provide a true and fair view in aC￿rdance wilh ¢Ufrent
GenerallyAc¢epted Accounting Praclic£.
Use of our report
This report is made solely to the charity's tnJstee5. 85 a body, in accordance with part 4 01 the Charities IAccoun15
and Reports) Regul8lion$ 2008. Our audit work has been undertaken $0 that we might slate lo the charrty's trustees
those matters we are required to state to them in an auditOT'S report and for no other purpose. To the fullest extent
permitted by law. we do not accept or assume responsibility lo anyone tslhei than the ¢harf(y and Ihe charity's
tfuslees as a body. for our audit work, for this report, or lor Ihe opinions we have formed.
Jonathan Word IS•nlor Ststutory Auditor?
for and on behalf of Azets Audit Servicè¥
Chartered A¢¢ountsnts
Statutory Audltor
Alpha House
4 Greek Street
Stockport
United ￿'ngdoM
SK3 8AB
Azets Audit Services is eligible for appointment as audiloi of the ¢harty by virtue of its eligibilily for appointment as
auditor of a company under Sèction 1212 01 the Companies Act 2006.

SOCIETY OF CHRIST {GB)
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
Unrestrict•d Unr•stritted
funds
funds
2023
2022
Notes
Incom
Volunt8ry Incomè.. Donations and legacie5 & similar income
698,176
715.896
Incomin9 resources from ch8rtable a¢tMlies'.
Residential care home fees
407,622
342.953
Investment income
8.120
6.620
Totsl In¢ome
1,111.918
1.CE5.469
Ex
nditurè on:
Charitable activities
Residental care home
Prièsts in the community
Pockèt mon•y an¢J retreats
762,270
117,782
156,728
691.254
143.449
148.792
Total charitabl• exp•ndituro
1,036,780
983,495
Net income for the yearl
Net movement in funds
75,138
81,974
Fund balances at 1 January 2023
2.149.903
2,067,929
Fund balan¢o$ It 31 December 2023
2,225,041
2,149.903
The staternenl of financial act¢viiies includes all gains and losses recognisèd in the year.
All in¢ome and expenditure derive from continuing activilies.

SOCIETY OF CHRIST IGB)
BALANCE SHEET
AS Af 31 DECEMBER 2023
2023
2022
Not••
Tanglbl8 a￿•ts
Iz
1.109.102
1,093,995
Dobtors
Cosh al bank and in hand
13
18.155
1.138.988
20,425
1,085,605
1.15S.123
1.106,IJ30
Crndttor•: amounts taulng du• Thlthln
n• y•*r
14
(39,1e4)
<50.1221
1.115,939
1,055,W)B
T•tsl •M•ts IM• ¢wY•nt Il•bllltl••
2225,041
2.149.WJ3
lTr¢oDw fwAd•
unr￿tri￿ fvnd8
2,225.041
2.149,￿3
2225.041
2,149.903
Th¢ fln8n¢aal statement* wère apwowd ty Tru¥te81 ￿...
R•v•rend Woid•¢h R02th•n8kl

SOCIETY OF CHRIST (GB)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
2023
2022
Not••
C••h kn Ir4)m opor•llng a¢tlvltl
Cash gen•rat•d from operations
18
188,548
175.875
Inv••llng *ctlvltl••
Purcha8e of tangible fixed asset8
In￿sImOn1 income r•¢eiv•d
{109,3051
6.120
180,3541
6.620
N•t cash us•d In Invmtlng •¢tlvlllg•
1103,185)
173.7341
Il•1 ￿*h u••d In finan¢lng actl¥lil••
N•t Incr•as• In c#*h and cash •qulval•nt•
S3,363
102,141
Cash and ¢ash equwalents al beginning of yfraf
1.085,605
983,404
Ca•h and G••h •qulv•hnts at •nd of y•ar
1.138.968
1,085,605
10-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounting pollcies
Charity information
Society 01 Chiist IGBI is a registered charity in England and Wales. The registered address is.. 18 Cartton
Road. Whalley Rangè, Manchester, M16 8BB
1.1 Accounting convention
The a¢¢ounls have been preparèd undèr thè historical cost convention.
The financial staternents have deparled from the Charities (Accounts and Reports) Regvl8lion5 2008 only to
the exlent required lo provide a true and fair view. This departufe ha5 involved following the Slalemenl of
Recommended Practice for charities applying FRS 102 rather than the version of the Slalement of
Recommended Practice which is referred to in the RegLtlations but which has since been withdrawn.
The financial statements are prepared in sterling. which is the fun¢tional ¢urren¢y of the charrty. Monetary
amounts in these financAal slalements are rounde(I lo the nearesl £.
The a¢¢ounts have been prepared under the historical cost convention. The principal acLounting poli￿eS
adopted are sel out bel¢)w.
1.2 Going concern
Al the time of approwng the financial $tslemenls, the trustees have a reasonablè &xpeclalion 11)* the charity
has adequate fesource5 lo continue in operational existence loi Ihè lorèseeable fthure. Thus the ITuslees
contsnue lo adopt the going concern basis of accounbng in preparing the financial ststemenls.
1.3 Charitable funds
Unrestricted funds ale available for use at the discrets'on ol the tfustees in furtherance of thei¥ charilable
objectives.
Reslrided lunds are subject lo Spel)f￿ Conditions by donors as to how they may be used. The purposes and
uses of the feslricted funds are sel out in the note$ to Ihg financial statements.
Endowment fund5 are subject lo specific condrtions by donors that the caprtal must be maintsined by the
chaTIty.
1.4 Income
Income is rècognised when the charity is legally enlilled lo il after any perforrnance conditions have been met,
the amounts Can bè measured raliably. and it is probable Ihat income will be received.
Cash donations are rècognised on receipl. Other donations are recognised once the charity has been notsfied
of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in
relation lo donations recew?d undtrr Grft Aid or daèds of covenant is recognised at the ts'me of thè donatK)n.
Legaaes are ￿cognised on receipt or otherwise il the charity has been notif￿d of an impending distribution,
the amount is known. and fe¢eipl 1$ expected. If the amount is not known, Ihe legacy 1$ trèatgd as a
contingent asset.
1.5 Expenditur¢
All expenditu￿ is a¢countèd lor an on accNa5 basis and has been dassified under headings that aggr￿ale
all costs related lo that rategtsry. Wherè costs cannot be directly attributed to particular headin9S, thèy have
been allocated to adivilies on a basis ¢onsislenl with the use of resources.
11

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Accountlng pollcl•s
(Continuedl
1.6 Tanglblo Ilx•d assots
Tangible fixed assets are initially measured at to$t and are subsequently measured at cost net of depreciation
and any impaimient losses.
Depièciation is recognised so as to wrrte off the ￿$1 tsr valuation of assets less their residual walues over their
useful lives on the following b3se$'.
Land and buiklings
Equipment
Furnishings
Motor vehicles
2°A 5traighl line
15Vts slraighl line
15Vo Straight line
25°k straight line
The gain or loss arising on the disposal of an asset is detemiined as the differencè befrween the sale proceeds
and the carrying value of the asset. and is recognised in net incomellexpenditurel ftsr the year.
1.7 Impairment of fixed assets
Al each reporting end date. the charity reviews the carrying amounls of its tangiblè assets to detèrmine
whether there is any indication that Ihose assets have suffered an impairnienl loss. If any such indication
exists, the recoverable amount of the assel is estimated in order to delerniine the extent of Ihe impaimenl
loss Irf any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposfls held al call with banks, other short-term liquid
investments wilh original maturities of three months or less, and bank overdrafts. Bank overdrafts are $h¢)wn
within boirowings in current liabilities.
1.9 Finanelal Instrumènts
The charity has elected to apply the provisions of Sèction 11 'Basr¢ Finan¢ial Inslrurnents, and Section 12
'Other Finanaal Instruments Issues, ol FRS 102 to all of ils financial insiruments.
Financial instrumen15 are recognised in the charity'5 balance sheet when the charity becorne5 party to the
contractual provisions of Ihe instrument.
FinancAal assets and Iiabililies are offset, with the nel amounts presented in the financial statèments. when
there is a legally enforceable right to set off Ihe recognised amounts and there is an intention to settle on a net
basis or to realisè thè asset and sèttle thè liability simutsneously.
Basic financial assets
Basic financial assets. which include deblois and ￿sh and bank balances, are inrtialty measured at
Iian58ctson piice including transaction ¢0515 and are subsequently carried al amortised cost using the effective
inlerest method unless the arrangemenl constitutes a financing transaction, where the transaction 1$
measured at the present value 01 the future receipts discounted at a market rale of interest. Financial assets
classified as ￿CeiVable within one year are not amortised.
12

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED}
FOR THE YEAR ENDED 31 DECEMBER 2023
Accounllng pollel•$
Icontlnuedl
Basie finaneial liabilities
Basic financial liabilities, including ¢rtrdilor5 and bank loans are inrtially recognised al transaction price unless
the arrangement Constitutes 8 finanung Iransacti¢n. where Ihe debt in51rurnenl is measured at the presenl
value of the ftrture payments discounted al a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are 5ubsequenlly carried at amortised cost. using the effectivg inlerest rale method.
Trade creditors are obligations to pay for goods or setvi¢es that have been a¢quired in the ordinary course of
operations from suppliefs. Amounts payable ale dassified 8$ current li8bilitie5 if payment is due wilhin one
year or less. 11 not. they are piesentèd as ntsn-currenl 118bililies. Trade creditor5 are recognised initially at
transaction price and subsequently measured al 8mort15ed cosl using the effective interest method.
Derecognition of ffnancial liabilities
Financial liabilitie5 are derecognised when the charily's contractual obligalsons expire or are discharged or
cancelled.
1.10 Employ•• be￿fits
The cost of any unused holiday entill&ment is recognised in the period in which thè èmployee's services are
received.
Tèrmination benèffits are reGognised imrnedialely as an expense when the charity is demonstrably committed
lo lerminale the ernploymenl of an employee or lo provide lerminalion benefils.
1.11 Retirement benerts
Payments lo defined contribution reliTemenl benefrt schemes are charged as an expense as Ihey fall due.
1.12 Fundlng Accountlng
Unrestricted lunds comprise accumulated surpluses and deficits on general funds that are available for use at
the discretion of the Iruslees in furtherance of the general objectivès of thè eharity that have not been
designated for other purposes.
1.13 Llabiltie$
Liabilities a￿ recognbsed when the i*arity has an obligation lo make payment lo a third party.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the Iruslees are rtquired lo make judgements, estimates
and assumptTons about thè carrying amtsunl of 8sse15 and li8bililies that are not readily apparent from other
soui¢es. Thè eslimales and 8ssoryaled a5suinplions are based on historical experience and other laclors that
are considered lo be relevanl. Actual results may dtffer from these estimates.
The estimates and underfying assumptions are rewewed on an ongoing basis. Rewsions lo accounl'ng
estimates are recognised in the period in which the estimate is rèvisèd where the revision affects only Ihal
period, or in the period of 1he ￿vIsion and future periods Whe￿ the ￿v1$10n affeds btslh current and luture
periods.
There were no crrtical accounting e51imales and judgements.
13-

SOCIETY OF CHRIST {GB)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Voluntary income: Donation¥ #nd legacies & •imilar income
Unr•Jtrl¢ted Unrestricted
fund$
funds
2023
2022
Donations and gifts
COVID-19 support
698,176
706,627
9,269
698.176
715,896
Donations and gifts
Clèrgy donations
Olher income and donations
682,105
16,071
691,648
14,979
698.176
706,627
Incoming r•sourc•s from charltablè attivitie¥:
Residential R•ildèntial
care hom• ¢•ro home
f••s
2023
2022
Residential care home fees
407,622
342,953
Inv¥$tm•nt In¢ome
Unrg5tricted Unrnstrf¢ted
lunds
funds
2023
2022
Bank interest recewable
6,120
6.620
14-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2023
Charltsble activities
R•sid•ntal Priests in
Po¢ket
care home
the money and
communlty
rntr•ats
2023
2023
Totsl
2023
Totsl
2022
2023
Staff co$1$
Depreciation and impairm&nt
Food, drink and medical supplies
Cleaning and household
Repair5 and renewals
Donat￿n$
Office costs
Rates
Heal and lighl
Molor &xpen$e$
Seminars and education
SLtrplus on disposal of fixed assets
Pocket money and sundry expenses
324,884
34,397
139,678
18,760
21,465
74,868
50,020
14,202
53.276
324.884
94.198
139,678
1B,760
21.465
74,868
50,020
14,202
53,276
83,584
10,909
136.5121
156.728
310.159
94.100
128,486
16,085
20.013
88,550
35,307
15,828
29,633
95,021
17,128
127,5591
148,792
59,801
83.584
10.909
136,5121
156,728
731,550
117,782
156,728 1.006,060
971,543
Sharè of g0veMar￿ cosl$1$g9 note 81
30,720
30.720
11,952
762.270
117,782
156,728 1,036,780
983,495
Doserfptlon of charllable activiti
id nlal
Provision of a residential care home
Priests in I
rnm
Provision of pri&$t$ for parish8s where there is a sub51anlial Polish communty
Pocket monè
and retreats
Car& and advanc&ment of Fathers
15-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
Support costs
Support Governance
costs
costs
2023Support costs Governance
Costs
2022
Audit and accountancy
11,193
19,527
11.193
19.527
10.081
1.871
10.081
1,871
Legal and professional
30,720
30,720
11,952
11,952
Analysed be￿en
Charitable 8clivifies
30,720
30.720
11.952
11,952
Govemance o)sts indudes payments to Ihe auditors of £8.40012022- £6,900) for audil leès.
Tru$ts•s
None of the trustees lor any persons connected wrth thernl received any remuneration during the year.
TnJstees incvrred expense5 lotalling £1,20012022 £5691.
10 Employ••$
The average monlhty number of empk*yees during the year was..
2023
Numb•r
2022
Number
15
14
Employment costs
2023
2022
Wagès aThJ salaries
Social security costs
Other pension costs
305.970
14.368
281.979
19,752
8,428
324.884
310,159
No employee re¢eivèd remunèrats.on ex¢eeding £60.000 during Ihè ygar.
11 Tax•Uon
The charity is exernpl from lax on income and gains falling within Section 505 of the Taxas Act 1988 or seth'on
252 of the Taxationof Chargeable Gains Act 1992 to the exlenl Ihat Ihese are applied to ils charitable obiecls.
16-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
12 Tanglble fixed assets
L•nd an
bulldln
Eqylpmon¢ FvrnbhlmgsMotorv•hl¢l¢•
Total
Cost
At 1 January 2023
Additions
Disposals
1,408,504
146,993
85
77,687
10.398
536.460
98.822
188.6361
2,169,644
109,305
188,6361
Al 31 December 2023
1,408,504
147,078
88.085
546,646
2,190,313
D•pr•clatlon and Impalmwnt
Al 1 January 2023
Depreciation charged in the year
Eliminated in respect of disposals
470,$61
28,170
142,460
871
61.605
401,023
59,801
188.6361
1,075.649
94,198
188,6361
Al 31 De¢emb&r 2023
498.731
143,331
86,961
372,188
1.081,211
Carying amount
Al 31 December 2023
909,773
3.747
21.124
174.458
1,109,102
At 31 Decemb&r 2022
937,943
4,533
16,082
135,437
1,093,995
Upon transition to Finan¢ial Reporting Standard 102, the charity elected to use the most recent valuation of
th& freehold propety in order lo carry thi$ property forward at'dèemèd eosv.
13 Debtorn
2023
2022
Amounts f•lllng du• wlthln onè y•ar:
Prepayments and accrued income
16,155
20,425
14 Creditorg: amounts falling due wlthln one year
2023
2022
OlheT tsxalion and social se￿rItY
Trade ￿￿rtorS
Other creditors
Accruals and deferred income
4,081
4,131
17.210
13.762
5,908
3,530
16,526
24,158
39,184
50,122
15 Rol•t•d p•rty tr•ns•¢tlons
There were no disclosable related party Irans8Ction8 durin9 the year12022- none).
17

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
16 Ca•h u•n•rntsd from op•rallon•
2023
2022
Surplus for the year
75.138
81,974
Adju$lm•nls for..
Investmenl incomg rgcognised In statement of financial acti￿118$
DePr￿allOn and impairment of tangib￿ fixed assets
(6,1201
94.198
(6,620)
94.1
Movgments in working capit41:
Detteasellincrease) in doblors
IDe¢rea8ellincreaso in creditors
4.270
110.9381
{8.2881
14,709
Ca•h g•n9rat￿ fvom OP•Mtlons
156,548
175,875
17 Anitysii of chang•¥ In n•t funds
The ¢harily had no debt during tho ygar.
18-