Charity Registration Number: 519755
Fourth Church of Christ, Scientist, Manchester
Financial Statements
for the year ended 31st December, 2024
Page 1
Fourth Church of Christ, Scientist, Manchester
Trustees' Report for the year ended 31st December, 2024
The trustees present their annual report and the financial statements for the year ended 31st December, 2024.
Trustees
The trustees who served during the year are as stated below:
Ruth Kennedy Mandy Sheard (From 27/10/24) Belinda Hughes Roger Ward (Up to 03/10/24)
Structure, Governance and Management Governing document
The charity is an unincorporated charity governed by its constitution and bylaws adopted 19 March 1923 as amended 8 January 1987 and 26 February 1987,".It is registered as a charity with the Charity Commission.
Appointment of trustees
The trustees of the charity, under the charity's constitution and bylaws, are known as the trustees. Under the requirements of the constitution and bylaws, the Trustees are eligible to appoint additional trustees from amongst the Church's membership.
Organisation
The board of trustees, which must have a minimum of 2 members, administers the charity. The board meets regularly through the year to review matters relating to the charity.
Objectives and activities
The objects of the charity are to uphold and spread the truth as set forth in the bible and interpreted in the Christian Science textbook "Science and Health with key to the Scriptures" by Mary Baker Eddy in accordance with the Manual of the Mother Church, The First Church of Christ Scientist in Boston Massachusetts. The activities undertaken by the Church to further its objectives were:
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Church Services.
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Meetings for testimony of the saving and healing power of God on our lives.
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Maintaining a room for private study of the Bible and the Christian Science text book "Science and Health with Key to the Scriptures" by Mary Baker Eddy and publications of the church.
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All activities are free and open to all.
When planning our activities for the year, the trustees gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.
Achievements and performance during the year
The members of Fourth Church of Christ Scientist, Manchester continued to provide spiritual support to our local community throughout 2024 through the provision of regular Sunday church services and Testimony Meetings every Wednesday evening. The Reading Room which is attached to the church continued to offer visitors a calm and welcoming space in the city centre for quiet prayer and reflection. As part of its healing ministry the church also hosts free Christian Science lectures for the benefit of the local community and the wider public. In April 2024 our church members were grateful to be able to host an inspirational meeting in support of the Periodicals published by the Christian Science Publishing Society which was well attended by Christian Scientists from a number of local churches of Christian Science.
During the year a number of required maintenance projects were completed and we were able to make progress on improving the church’s online presence
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Fourth Church of Christ, Scientist, Manchester
Trustees' Report for the year ended 31st December, 2024 (continued)
Financial Review
Results for the year
The results for the year are set out on page 4.
Reserves policy
The trustees have established the level of reserves (that is those funds that are freely available) that the charity ought to have, which is equal to twelve months’ of normal unrestricted expenditure. Reserves are needed to even out any short term funding gaps between spending and the related income. The trustees therefore consider that the ideal level of reserves as at 31st December 2024 would be £22,000 (2023: £26,000).
Related Party Transactions
There were no related party transactions during the year
Trustees' responsibilities in relation to the financial statements
Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its surplus or deficit for that year. In preparing those financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable Accounting Standards and Statements of Recommended Practice have been followed, subject to any departures disclosed and explained in the financial statements; and
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- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Board of Trustees on 21st October 2025 and signed on its behalf by:
Ruth Kennedy Trustee
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Fourth Church of Christ, Scientist, Manchester
Independent Examiner's Report to the Trustees of Fourth Church of Christ, Scientist, Manchester
I report to the trustees on my examination of the accounts of the Trust for the year ended 31st December, 2024 which are set out on pages 4 to 7.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commissioners under section 145(5)(b) of the Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act: or
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the accounts do not accord with those records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mr P J Collins F.C.A Collins & Co Suite 13 Hattersley House 1 Hattersley Court Ormskirk L33 4DF 21st October 2025
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Fourth Church of Christ, Scientist, Manchester
Receipts and Payments Account for the year ended 31st December, 2024
| Unrestricted Funds Note £ RECEIPTS Collections 1 70,722 2 0 Investment receipts 3 8,572 Receipts from charitable activities 4 1,390 TOTAL RECEIPTS 80,684 PAYMENTS 5 2,366 Buildings and grounds 6 19,465 Miscellaneous administration costs 7 34,934 Lecture Costs 8 0 TOTAL PAYMENTS 56,765 23,919 0 NET MOVEMENT IN FUNDS 23,919 8,358 32,277 SUMMARY OF UNRESTRICTED CASH FUNDS At 01/01/24 Receipts General Fund 8,358 79,294 Reading Room Activity Fund 0 1,390 8,358 80,684 SUMMARY OF RESTRICTED CASH FUNDS Damp repair Fund 0 6,780 Insurance Claim Fund 0 5,000 Building Expenses Fund 0 2,163 0 13,943 Activities for generating funds Total cash funds brought forward at 1st January, 2024 Total cash funds carried forward at 31st December, 2024 NET RECEIPTS/(PAYMENTS) BEFORE TRANSFERS TRANSFERS FROM/(TO) FUNDS Reading Room resources |
Restricted Funds £ 6,780 0 0 7,163 13,943 0 8,943 5,000 0 13,943 0 0 0 0 0 Payments 55,375 1,390 56,765 6,780 5,000 2,163 13,943 |
2024 2023 £ £ 77,502 6,325 0 2,152 8,572 8,572 8,553 5,186 94,627 22,235 2,366 1,877 28,408 27,279 39,934 2,065 0 1,930 70,708 33,151 23,919 (10,916) 0 0 23,919 (10,916) 8,358 19,274 32,277 8,358 Transfers At 31/12/24 0 32,277 0 0 0 32,277 0 0 0 0 0 0 0 0 TOTAL FUNDS |
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The notes on pages 6 to 7 form part of these accounts.
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Fourth Church of Christ, Scientist, Manchester
Statement of assets and liabilities as at
31st December, 2024
| FUND CASH FUNDS TSB Bank Account See Page 2 INVESTMENT ASSETS £142,875.79 6% Treasury Stock 2028 Investment Fund (Value 31st December 2024 £151,577 - 2023: £152,348) ASSETS PARTLY RETAINED FOR CHARITY'S OWN USE Church Land and Buildings at cost Property Fund (Insurance valuation 11/11/24 £5,930,742) OTHER ASSETS Reading Room Stock General Fund Gift Aid Tax Reclaim General Fund Recharge of service charges General Fund TOTAL ASSETS LIABILITIES Creditors General Fund ASSETS LESS LIABILITIES |
2024 £ 32,277 32,277 123,773 2,000,000 1,500 1,218 6,512 2,165,280 1,136 2,164,144 |
2023 £ 8,358 8,358 123,773 2,000,000 0 0 0 2,132,131 0 2,132,131 |
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Approved by the Board of Trustees on 21st October 2025 and signed on its behalf by:
……………………………………………………… ……………………………………………………… Ruth Kennedy Belinda Hughes
The notes on pages 6 to 7 form part of these accounts.
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Fourth Church of Christ, Scientist, Manchester
Notes to the accounts
for the year ended 31st December, 2024
| Unrestricted Funds £ 1 Collections Planned Giving: Gift Aid donations 3,030 Income Tax recovered 2,354 Other Collections 1,838 Donations and legacies 63,500 70,722 2 Activities for generating funds Lecture Income 0 0 3 Investment receipts Government Bond Interest 8,572 8,572 4 Receipts from charitable activities Reading Room Books and Periodicals 1,390 Insurance claim re defalcation 0 Contributions to building expenses 0 1,390 |
Restricted Funds £ 0 0 0 6,780 6,780 0 0 0 0 0 5,000 2,163 7,163 |
TOTAL Unrestricted 2024 Funds £ £ 3,030 1,680 2,354 0 1,838 2,000 70,280 2,645 77,502 6,325 0 2,152 0 2,152 8,572 8,572 8,572 8,572 1,390 0 5,000 0 2,163 0 8,553 0 |
Restricted Funds £ 0 0 0 0 0 0 0 0 0 0 0 5,186 5,186 |
TOTAL 2023 £ 1,680 0 2,000 2,645 6,325 2,152 2,152 8,572 8,572 0 0 5,186 5,186 |
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Fourth Church of Christ, Scientist, Manchester
Notes to the accounts
for the year ended 31st December, 2024
| Unrestricted Funds £ Charitable activities 5 Reading Room resources Publications & Quarterlies 2,366 2,366 6 Buildings and grounds Utilities 5,910 Insurance 11,660 Repairs and maintenance 1,455 Major repairs - Damp 0 Window cleaner 440 19,465 7 Miscellaneous administration costs Zoom subscription 156 Trustee's expenses 35 Defalcation 34,743 Sundry expenses 0 34,934 8 Lecture Costs Lecturer Fees & Expenses 0 0 |
Restricted Funds £ 0 0 300 1,548 315 6,780 0 8,943 0 0 5,000 0 5,000 0 0 |
TOTAL Unrestricted 2024 Funds £ £ 2,366 1,877 2,366 1,877 6,210 15,664 13,208 4,137 1,770 2,292 6,780 0 440 0 28,408 22,093 156 150 35 0 39,743 0 0 1,915 39,934 2,065 0 1,930 0 1,930 |
Restricted Funds £ 0 0 0 5,186 0 0 0 5,186 0 0 0 0 0 0 0 |
TOTAL 2023 £ 1,877 1,877 15,664 9,323 2,292 0 0 27,279 150 0 0 1,915 2,065 1,930 1,930 |
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