Charlty reglstrallon number 298723
SOCIETY OF CHRIST (GB)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

SOCIETY OF CHRIST (GB)
LEGALAND ADMINISTRATIVE INFORMATION
Tru$t•o8
Reverend Wojciech Rozdzenski
Reverend Artur Stelmach
Reverend Marek Ogorzaty
(Appoint•d 2 June 2025)
Charlty numb•r
298723
Princlp•l addrnss
18 Carlton Road
lfvhalley Range
Manchester
United Kingdom
M16 8B8
Audltor
Azets Audit Servlce8
Alpha House
4 Greek Street
Stockport
United Klngdom
SK3 8AB

SOCIETY OF CHRIST (GB)
CONTENTS
Page
Trustees. report
Statement of tru8tee8' re8ponsibilitles
Indepèndent audrtorfs raport
Statement of financial activities
Balance sheet
Statement of cash flow$
10
Notes to the financial statements

SOCIETY OF CHRIST (GB)
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their annual report and financial statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance wilh the aeKounting policies set out in nole 1 to the
financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting
and Reporting by Charilies.. Statement of Recommended Praclice applicable to charities preparing their accounts
in accordance with the Financial Reportiiig Standard applicable in the UK and Republic of Ireland (FRS 1021" (as
amended for accounting periods commencing from 1 January 2016>.
Society of Christ (Great Britain}, 18 Cadton Road, Whalley Range, Manchester, M16 8BB, is a registered charity
(No.. 2987231. Ils registered office is shown on the charily information sheet. The present Iruslees who served
during the year are listed below and details of external advisers are noted on Ihe company information sheet.
Objectives and attlvlties
Publ1¢ benefit
The principle objectives of the charity are the relief of poverty of the sick, elderly and handicapped persons of
Polish origin in Great Britain including their convalescents and rehabilitation.
The advancemenl of education for children of Polish descent in Great Brilain wilh a view lo the preservation and
promotion of cultural and traditional activities within the Polish Community in Great Britain.
The advancement of the Roman Catholic Religion including Ihe promotion of theological training for Priests to
work within the Polish Communiiy in Great Britain.
When reviewing the aims and public benefit of the Charity, the Irustees have considered the Charity
Commission's guidance.
To meet the requirements of the community wilhin the financial constraints the chariiy has lo work within.
This 1$ achieved by increasing clergy members and their donations and increasing the residents within Ihe care
home.
When considering the objectives for the charity, the trustees consider that a large amount of the charity's income
is derived from voluntary contributions from congregations within the Polish Catholic community. Although, the
amounts are consistent year on year, Ihis income can never be taken as guaranteed.
Income from the care home is reliant on fee paying occupancy.
The Iruslees have paid due regard to guidance issued by the Charity Commission in deciding what activities the
charity should undertake.
Prlnclpal activities
To provide residential care to sick, handicapped and elderly persons of Polish origin in Great Britain through our
care home, Jasna Gora in Huddersfield.
To provide and help with the training of priests that operate within the Polish Catholic community and promoting
religious based activities within the communities. Also lo help with sludies for clencslcandidales waiting lo enter
the priesthood.
Provide financial support to children and young people to preserve and promole cultural and traditional activities
of their particular ethnic origin.

SOCIETY OF CHRIST (GB)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Investment Policies
All funds are invested in bank accounts. The trustees have considered the most appropriate policy for investing
funds and have found that banks and building societies meel their requirements to generate income for the
charity. The Irustees consider IheiT return on investments in the year to be satisfa¢lory.
Achievements and perfomiance
The Trustees are pleased with the result of the charrty's activilies, which have been carried out under local law.
They have taken particular care and responsibility for maintaining high standards of care at the Huddersfield care
home. They are delighted that the Care Quality Commission inspections conducted at the home during the last
years, verrfied the high standard of work which reflects the hard work of the staff. The overall rating given for the
service was.. Good.
The mission of Jasna Gora Huddersfield was to provide for Ihe SPiTitual, cultural and physical needs of the
residents and to assure a family atmosphere and understanding As a Tesult of this. the residents spend the last
few years of their life in peaceful surroundings, communicating in Iheir own native Polish language, upkeeping
Polish culture and tradilions. in full assurance of spiritual guidance with Ihe opportunity to parlicipate in the
¢eremonies and rites of the Catholic Church.
The home provides a chapel which Can be used for daytime prayer. There is also the option lo watch Polish
television programs as well as to read Polish magazines and journals. The families of our residents frequènlly
express their acknowledgment and deeply f811 appreciation.
Flnan¢i41 rovSew
A summary of the year's resuhs can be found on page 8 of the attached accounts.
During the year, the lotal incoming resources We￿ £1,144,905 as compared to £1,111,918 in the prior year.
During the year, the total resources expended were £1.065,749 as compared to £1.036,780 in the prior year.
During the year a surplus of £79,156 was made compared to a surplus of £75,138 in the prior year.
11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo between three and six month's expenditure. The trustees considers that
reserves al this level will ensure that, in the event of a significant drop in funding, they will be able to continue the
chanly's current aclivities while consideration is given to ways in which additional funds may be raised. This level
of reserves has been maintained throughout the year.
The policy of the charity is lo maintain free reserves at a level equivalenl lo approximately three to six moths,
expenditure. This will ensure that in the event of a significant drop in funding the charity will be able lo continue
ils activities while consideration is given lo ways in which additional funds may be raised. This level of reserves
has maintained throughout the year.

SOCIETY OF CHRIST (GB)
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Rlsk Management
The trustees have assessed the major risks to which th8 charity is exposed, in particular those relating to the
operations and finance of the charity, and are satisfied that systems are in plao to mitigate exposure to the
major risks.
The key elements of the Charity's medium to long term strategy are to maintain the main sour¢es of income,
donations from the clergy and surplus from care home activities.
Structure, govemance and management
The charrty was established by a charitable trust deed on 1 De￿mber 1987.
The trustees who served during the year and up to the date of signature of the financial statements were:
Reverend Woj¢iech Rozdzenski
Reverend Stanislaw Hajkowski
Reverend Artur Stelmach
Reverend Marek 090￿alY
(Deceased 30 March 2025)
(Appointed 2 June 2025)
Ro¢rultment and tr•lnlng of truste08
The trustees are responsible for the appointment of new trustees. New twstees will only be appointed after due
considerations given lo eligibility, personal compelence and specialist skills. New trustees, when appointed, are
inducted inlo the working of the charity by the existing trustees.
Organlsatlonal structur•
The board of trustees are responsible for the overall governance of the charity.
Property h•ld by A$solcate8 of th• Charlty
The title property belonging to the charity is held by the following associates within the Church..
Jan Wojczynski
Krzysztof Tyliszr2ak
Marian Jachym
odzimierL Palak
Roman Werner
Czeslaw Oskia
Andrzej Zuziak
Audltor
The auditor, Azets Audit Services, is deemed to be reappointed.
Dlsclosure of infomiation to •udltor
Each of the trustees has confirmed that there is no information of which they are aware which is relevanl to the
audit, but of which the auditor is unaware. They have further confimed that they have taken appropriate steps to
idenlify such relevanl infomialion and to establish that the auditor is aware of such information.
By order of the trustees
£04U
Reverend Wojciech Rozdzenskl
Trustee
Dated.. 17 Oct 2025

SOCIETY OF CHRIST (GB)
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees are responsible for preparing the Trustees, Report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England and Wales requires the trustees lo prepare financial slatemenls for each
financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and
application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently;
- obseprfe Ihe methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent.,
slate whether applicable accounting standards have been followed, subject to any material departures disclosed
and explained in the financial statements., and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The truslees are responsible for keeping sufficient accounting records Ihal disclose with ￿aSOnable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with Ihe
Charities Act 2011, Ihe Charity {Accounts and Reports} Regulations 2008 and the provisions of the trust deed. They
are also responsible foi safeguarding the assets of the charity and henc8 for taking reasonable sleps for Ihe
prevention and detection of fraud and other irregularities.

SOCIETY OF CHRIST (GB)
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOCIETY OF CHRIST (GB)
Opinion
We have audited the financial statements of Society Of Christ (GB) {Ihe 'charity') for the year ended 31 December
2024 which comprise the statement of financial aclivilies, the balance sheet. the slalement of cash flows and noles
to the financial statements. including significant accounting policies. The financial reporting framework Ihat has been
applied in their preparalion is applicable law and United Kingdom Accounting Standards, including Financial
Reporting Slandard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Praclicel.
In our opinion, the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming
resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
and
have been prepared in accordance with the requirements of the Charities Acl 2011.
Basls for opinion
We conducted our audit in accordance w¢lh Inlemalional Slandards on Auditing {UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further describèd in the Auditorfs rnsponsibilities for the audit of
the financial staten￿n(S section of our report. We are independent of the charrty in accordance with the ethical
requirements that are relevant lo our audit of the financial slalements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
Ihal the audit evidence we have obtained is sufficient and appropriale to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing th@ financial slalemenls, we have concluded that the Iruslees, usa of the going concern basis of
a¢¢ounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have nol idenlified any material uncertainties relating to events or
conditions that, individually or collectively. may cast significant doubl on Ihe ¢harily'S abilily lo continue as a 90ing
¢on¢ern for a period of at least twelve months from when the financial stslements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in Ihe
relevant sections of this report.
Other Inforniation
The other information comprises the information included in the annual report other Ihan the financial statements
and our audilor's report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other informalion and we do not express any form
of assurance conclusion thereon. Our responsibility is lo read the other information and, in doing so, consider
whether the other information is materially inconsistent with Ihe financial slalemenls or our knowledge obtained in
the course of the audit, or otherwise appears lo be malerially misstated. If we identify such material inconsistencies
or apparent material misslalements, we are required lo delemiine whether this gives rise to a material misstatement
in the financial slalements themselves. If, based on the work we have performed, we conclude Ihat there is a
material misslatemenl of this other information, we are required to report that fact.
We havè nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing lo report in resped of the following matters in relation to which Ihe Charities {Accounts and
Reports) Regulalions 2008 require us to report to you if, in our opinion..
the infomiation given in the financial statements is inconsistent in any material respect wilh the trustees,
report., or
sufficient accounting records have not been kept., or
the financial slatemenls are not in agreement wilh the accounting records.. or
we have not received all the information and explanations we require for our audit.

SOCIETY OF CHRIST (GB)
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SOCIETY OF CHRIST (GB)
Responslbllitles of trustees
As explained more fully in the slalemenl of trustees, responsibilities, the Irustees are responsible for the preparation
of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due lo fraud or error. In preparing the finan¢ial slatemenls, thè trustees are responsible for
assessing the charity's ability lo continue as a going concern. disclosing, as applicable, matters related lo going
concern and using the going concern basis of accounting unless the trustees either intend lo cèase operations. or
have no realistic alternativè but to do so.
Audltorfs responsibilities for the audit of tho financlal statements
WÈ have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordan￿ with the
Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial $lalemenls as a whole are free from
material misslalement, whether due to fraud or error, and to issue an auditor's report that includès our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducled in ac￿rdanCe
with ISAS (UK) will always detect a malenal misslalemenl when it exists. Misslalemenls can arise from fraud or
error and are considered material if, individually or in Ihe aggregate, they could reasonably be expected to influèn¢e
the economic decisions of users taken on the basis of these financial statements.
A further description of our responsibilities is available on Ihe Financial Reporting Council's website at- https:11
w.fr¢.org.uklaudilorsresponsibilities. This description fomis part of our auditorfs report.
Exlenl to whlch the audlt was consldered capable of detectlng Irrogularltlès, Includlng fraud
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, oullined above and on the Financial Reporting Council's website, lo delecl material
misstalemenls in respect of irregularities, including fraud.
We obtain and update our understanding of the entity, its activities, its conlrol environment, and likely future
developments, including in relation to the legal and regulatory framework applicable and how the enlily is complying
with that framework. Based on this understanding, we identrfy and assess the risks of malerial misslatemenl of the
financial slalemenls, whether due to fraud or error, design and perform audit procedures responsive lo those risks,
and obtain audit evidence Ihat is sufficienl and appropriate to provide a basis for our opinion. This includes
consideration of the risk of acts by the entity that were conlrary lo applicable laws and regulations, including fraud.
In response lo the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed
procedures which included:
Enquiry of management and those charged with governan￿ around actual and potential litigation and
claims as well as actual, suspected and alleged fraud.,
Reviewing minutes of meetings of those charged with governance.,
Assessing the extent of compliance with Ihe laws and Tegulations considered lo have a direcl material
effect on the financial statements or the operalions of the entity through enquiry and inspection..
Reviewing financial statement disclosures and testing to supporting documentation lo assess complian
with applicable laws and regulations.,
Performing audit work over the risk of management bias and override of conlrols, including testing of
journal entries and other adjustments for appropriateness, evaluating the business rationale of significant
transactions outside the normal course of business and reviewing accounting estimales for indicators of
potential bias.
Because of the inherent limilations of an audit, there is a risk that we will not delect all irregularities, including ihose
leading lo a malerial misstalement in the financial statements or non-compliance wilh regulation. This risk
increases the more Ihal compliance with a law or regulation is removed from the events and transactions reflected
in the financial statements, as we will be less likely to become aware of instances of non-complian￿. The risk of
not detecling a material misslatemenl resulling from fraud is higher than for one resulting from error. as fraud may
involve collusion, forgery, intentional omissions, misrepresenlations, or the override of intemal 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 fact that the charity has prepared financial stalements in accordance with "Accounting
and Reporting by Charitie$= Stalemenl of Re¢ommended Practice applicable to ¢hariti8s preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as
amended) in preference to Ihe Accounting and Reporting by Charities.. Statement of Recomm8nded Practice issu8d
on 1 April 2005 which is referred to in the extant regulations bul has now been withdrawn.
This has been done in order for the financial statements lo provide a tTue and fair view in accordance with current
Generally Accepted Accounting Practice.
Use of our report
This report is made solely to Ihe charity's Iruslees, as a body, in accordance with part 4 of the Charities (Accounts
and Reports) Regulations 2008. Our audit work has been undertaken so Ihal we might state to the charrty's trustees
those matters we are required to stale to them in an auditor's report and for no other PUTpose. To Ihe fullest exienl
permitted by law, we do nol accept or assume responsibility to anyone other than the charrty and the charity's
trustees as a body, for our audit work, for this report, or for the opinions we have formed.
Jonathan Ward {Senlor Statutory Audftor)
for and on behalf of Azots Audlt Ser¥lce8
2F i 0. 2p2<
Chartered Accountants
Statutory Audltor
Alpha House
4 Greek Street
Stockport
United Kingdom
SK3 8AB
Azets Audit Services is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as
auditor of a company under section 1212 of the CompaniesAct 2006.

SOCIETY OF CHRIST (GB)
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestrlcted Unrestrfcted
funds
funds
2024
2023
Notes
Income f
Voluntary income.. Donations and legacies & similar income
712,684
698,176
Incoming resources from charitable activities-
Residential care home fees
425.865
407,622
Investment income
6,356
6,120
Total Income
1,144,905
1,111,918
endlture on:
rilable
Residenlal care home
Priests in the community
Pockel money and retreats
734,482
159,609
171,658
762,270
117,782
156.728
Total charitable expendltur•
1,065,749 1,036,780
Net Income for tho yearl
Net movement in funds
79,156
75,138
Fund balances at 1 January 2024
2,225,041
2,149.903
Fund balances at 31 Decèmber 2024
2,304,197 2,225,041
The slatemenl of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.

SOCIETY OF CHRIST (GB)
BALANCE SHEET
AS AT31 DECEMBER 2024
2024
2023
Flxod a•••ts
Tanglblo assets
12
1,123.824
1,109.102
Currnnt •$8•ts
Debtors
Cash at bank and In hand
13
21.878
1,196,957
18,155
1,138,968
1,218,833
1,155.123
Cr•dltor•: •rnounts falllng du• wlthln
on• y••r
14
(38,460)
(39.184)
Net ¢urrnnl a88ets
1,180,373
1,115,939
Tot*1 *•8•ts1ou ¢urr•nt Ihblllll••
2,304.197
2.225,041
Incomo lund•
Unrestrict•d funds
2,304,197
2,225,041
2,304,197
2,225,041
The flnandal 8talemenls w•re approved by th• Trustees on 17 Oct 2025
R•vèr•nd Wolciech Rozdzenskl
Tru•t••

SOCIETY OF CHRIST (GB)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
2024
2023
Noto8
Cash 110￿ from operatlng 4Ctlvltle•
Cash generat•d from operations
16
179,569
156.548
Invo8tlng actlvlU••
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed
assets
Investment Income recelved
(131,468)
(109,305)
3,532
6,356
6,120
Net ¢a•h u••d In Inv••tlng Ictlvltl
(121,580>
(103,185)
Net ¢a•h u••d In flnan¢lng a¢llvlll
Net Incre••• In ¢18h and ca$h •qulvil•nts
57,989
53,383
Cash and cash equlvalents at beginning of year
1,138,968
1,085,605
Ca•h ind ca•h oqulval•nts at end of y•ar
1,198,957
1,138,968
10-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
Charity infomiatlon
Society Of Christ (GB) is a registered charity in England and Wales. The regislered address is.. 18 Carlton
Road, Wthalley Range, Manchester, M16 8BB
1.1 Ac¢ountlng convention
The accounts have been prepared under the historical cost convention.
The financial stalements havè departed from Ihè Charities {A¢counts and Reports) Regulations 2008 only to
the exlenl required to provide a true and fair view. This departure has involved followin9 the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of Ihe Statement of
Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared under the hisloTical ¢osl convention. The principal accounting policies
adopted are sel out below.
1.2 Golng concem
At the lime of approving the financial stalements, the trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable fuluTe. Thus the Iruslees
continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestrided funds are available for use at th8 discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subje¢t lo specific conditions by donors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that Ihe capital must be maintained by the
charity.
1.4 Income
Income is recognised when the charity is legally entitled lo it after any performance conditions have been met,
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amounl. Income lax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the timè of the donation.
Legacies are recognised on receipt or otherwise if the charily has been notified of an impending distribution,
the amount is known. and receipt is expecled. If the amount is not known, the legacy is treated as a
contingent asset.
1.5 Expenditure
All expendilure is accounted for an on accrual basis and has been dassified under headings that aggregate
all cosls related to that category. Where costs cannot be direclly attributed to particular headings, Ihey have
been allocated to activities on a basis consistent with the use of resources.
11

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting policies
(Continued)
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and are subsequently measured at cost net of depreciation
and any impainnent losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Land and buildings
Equipment
Furnishings
Motor vehicles
20/0 Straight line
15°/0 straight line
15•/0 straight line
25°h slraighl line
The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds
and the carrying value of the assel, and is recognised in nel in¢omel(expendilure) for the year.
1.7 Impalm)ent of flxed assets
Al each reporting end date, the charity reviews the carrying amounts of its tangible assets lo determine
whether there is any indication that thosè assets have suffered an impairment loss. If any such indication
exists, the re¢overable amounl of the asset is estimated in order to determine the extent of the impairment
loss {if any).
1.8 Cash and cash tqulvalonts
Cash and cash equivalents include cash in hand. deposits held at call wilh banks. other short-term liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financlal instruments
The charity has elected to apply the provisions of Section 11 '8asic Finan¢ial Instruments, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instmmenls are recognised in the charity's balance sheet when the charity becomes party lo the
conlraclual provisions of the inslrumenl.
Financial assels and liabililies are offset, with the net amounts presenled in the financial slatemenls, when
there is a legally enforceable right to sel off the recognised amounts and there is an inlenlion to settle on a nel
basis or to realise the asset and settle the liability simultaneously.
Baslc financial assets
Basic financial assets. which include debtors and cash and bank balances, are initially measured at
Iransaction price including transaction costs and are subsequenlly carried at amortised cost using the effective
interest melhod unless the arrangemenl constitutes a financing transaction, where the transaction is
measured al the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
12-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Accounting pollcles
{Contlnuedl
Basic financlal Ilabilities
Basic financial liabilities, including creditors and bank loans are initially recognised al transaction price unless
the arrangement constilules a financing transaction, where the debt instrument is measured al the present
value of the future payments discounled at a market rate of interest. Financial liabilities classified as payable
within one year are nol amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade ¢redilors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest mèthod.
Derecognhlon of flnancial Ilabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee beneffts
The cost of any unused holiday entillemenl is r8cognised in the period in which the employee's services are
¢eived.
Termination benefrts are recognised immediately as an expense when the charity is demonstrably commffted
to lerminale the employment of an employee or lo provide termination benefits.
1.11 Ret6rement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.12 Fundlng Accountlng
Unrestricted funds comprise accumulated surpluses and deficits on general funds that are available for use at
the discretion of the truslees in furtherance of the general objectives of the charity that have not been
designated for other purposes.
1.13 Llabifties
Liabilities are recognised when the charity has an obligation to make payment to a third party.
Crltlcal accounting estlmates and ludgements
In the application of the charity s accounting policies, the trustees are required to make judgemenls, eslimales
and assumpiions about the carrying amount of assets and liabilities thal are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and olher factors that
are considered to be relevant. Actual results may differ from Ihese estimates.
The eslimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales are recognised in the period in which the eslimale is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
There were no critical accounting estimates and judgements.
13-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Voluntary In¢om•: Donalloni and legaclos & •lmllar In¢om•
Unrestrfct•d Unrestricted
lunds
funds
2024
2023
Donatlons and gifts
712,684
698,176
Donatlon• and glft•
Clergy donatlons
Other income and donatlons
696,859
15,825
682,105
16,071
712,684
698,176
Incomlng re•our¢•• from charftable actlvltl••:
R•sld•ntlal Ro•ld•ntlil
¢ar• home cirn hom•
fee•
2023
2024
Residentlal care home foes
425,885
407,622
Inv••tsnent Incom•
UnMtrlct•d Unre8trl¢t•d
fund•
fund•
2024
2023
Bank Interest receivable
6.356
6,120
14.

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable actlvlties
Residentsl Prlests in
Pocket
care home
the money and
community
retreats
2024
2024
Total
2024
Total
2023
2024
Staff Gosts
Depreciation and impairment
Food, drink and medical supplies
Cleaning and household
Repairs and renewals
Donations
Office costs
Rates
Heat and light
Molor expenses
Seminars and education
Surplus on disposal of fixed assels
Pocket money and sundry èxpenses
336,005
33,023
141,621
17,316
28,614
74,354
39,479
9,435
33.377
336,005
113,214
141,621
17.316
28.614
74.354
39,479
9,435
33,377
94,227
21,335
(36.144)
171,658
324,884
94,198
139,678
18.760
21,465
74,868
50,020
14,202
53,276
83,584
10,909
(36,512)
156,728
80,191
94,227
21.335
(36,144)
171,658
713,224
159,609
171,658 1.044,491
1,006,060
Share of governance costs (see note 8)
21,258
21.258
30,720
734,482
159,609
171,658 1,065,749 1,036,780
Descrlptlon of charitable actlvitles
Resi
nlal car
hom
Provision of a residential care home
Priest
inth
mmuni
Provision of priests for parishes where there 15 a subslanlial Polish community
Pocket mone
and retreats
Care and advancement of Fathers
15-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Support costs
Support Govemance
¢osts
costs
2024Support costs Governance
costs
2023
Audit and accountancy
fees
Legal and professional
15,000
6,258
15.000
6,258
11,193
19,527
11,193
19.527
21,258
21,258
30,720
30,720
Analysed behveen
Charitable aclivities
21,258
21,258
30,720
30,720
Governance costs includes payments to the auditors of £12,500 (2023- £8.400) for audit fees.
Trustses
None of the trustees (or any persons conn￿led with them) received any remuneration during the year.
Trustees incurred expenses totalling £9,782 {2023 £1,200). These expenses relaled to general day lo day and
motor vehicle expenses throughout the year.
10 Employe
The average monlhly number of employees during the year was'.18
2024
Number
2023
Number
18
15
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
312.682
18,305
5,018
305,970
14,368
336,005
324,884
No employee received remuneration exceeding £60,000 during the year.
11 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Acl 1988 or section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
16-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Tangible fixed assets
Land and
bulldlngs
Equlpmont Fumlshlngs Motor v•hlcles
Total
Cost
At 1 January 2024
Additions
Disposals
1,408,504
147,078
88,085
4,353
(59,253)
546,646
127.115
(99.666)
2.190,313
131.468
<300,244)
{141,325)
At 31 December 2024
1,408.504
5,753
33,185
574.095
2,021,537
Depreclatlon and impalrnient
At 1 January 2024
Depreciation charged in the year
Eliminated in respect of disposals
498,731
28.170
143,331
863
(141,325)
66,961
3,990
{59,253)
372.188
80,191
(96,134>
1,081,211
113,214
(296,712)
At 31 December 2024
526,901
2,869
11,898
356,245
897,713
Carrylng amount
At 31 December 2024
881,603
2,884
21,487
217,850
1,123,824
At 31 December 2023
909,773
3,747
21,124
174,458
1.109.102
Upon transition to Financial Reportlng Standard 102, the charity elected to use the most recent valuation of
the freehold property in order to carry this property forward at'deemed cosy,
13 Debtorn
2024
2023
Amounts falllng due wlthln ono year:
Prepayments and accrued income
21,876
16,155
14 Creditors: amounts falling due wlthln ono year
2024
2023
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred in¢ome
5,331
4,100
5.917
23,112
4,081
4,131
17,210
13,762
38,460
39,184
15 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
17-

SOCIETY OF CHRIST (GB)
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Ca8h g•n•rat•d from operatlon8
2024
2023
Surplus for the year
79,156
75,138
Adjustments for..
Investment income recognised in statement of financlal actlville8
Depreciation and impairment of tangible fixed assets
(6,356>
113.214
(6,120)
94,198
Movements in working Capital,.
(Increase)Idecrease In debtor8
(Decrease> in creditors
(5.7211
{724)
4,270
110,938)
C*•h g•n•ratsd from op•rntlons
179,569
156,548
17 Anal￿1$ of ¢hang•u In n•t fund•
The charity had no debt during ihe year.
18-