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2025-12-31-accounts

Charity Registration Number: 519755

Fourth Church of Christ, Scientist, Manchester

Financial Statements

for the year ended 31st December, 2025

Page 1

Fourth Church of Christ, Scientist, Manchester

Trustees' Report for the year ended 31st December, 2025

The trustees present their annual report and the financial statements for the year ended 31st December, 2025.

Trustees

The trustees who served during the year are as stated below:

Ruth Kennedy Mandy Sheard Belinda Hughes

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:

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 Board continues to meet monthly, meeting its by-law mandated obligations in carrying out the effective management of church business. We are so grateful for this opportunity to serve. Part of the Board’s metaphysical work has been to read the Manual of the Mother Church and we are reading short sections over the next year sharing thoughts at our monthly Board meetings.

We are deeply grateful for the continuing demonstration of God’s governance supported through continuous prayer underlying all our Board activities. The basis of our work is of course prayer, which has sustained and directed each decision.

The bylaws have been reviewed and will now be made into a final draft before seeking member approval. The church is operating within a healthy financial position going forward. The Board is so grateful for this obvious demonstration of ‘God’s infinite resources.’ Westminster Fund continues to support the church with a monthly donation of £2000 which has enabled the church to meet all its financial obligations. The Board receives monthly bank statements at each meeting.

Page 2

Fourth Church of Christ, Scientist, Manchester

Trustees' Report for the year ended 31st December, 2025 (continued)

Achievements and performance (continued)

Whilst we are maintaining a healthy balance, there is little opportunity to build reserves. The Board has made some inroads in reducing costs. We have changed the energy provider which has markedly reduced the monthly bills by over 60%. As the church we have had the building revalued, and this has subsequently reduced the overall insurance costs by £730 per annum. We are also grateful for an increase in our monthly collections. The Board is grateful to the Sylvie Demuynck, librarian and to John Hood our Reading Room volunteer who has supported the work of the reading room with John opening the reading room on a weekly basis on a Monday. The Church hosted its annual lecture on March 28[th] at the Manchester Art Gallery. This was live streamed by the Christian Science Reading Room Online and through our website. The Board is grateful to the lecture committee for their diligence in preparing for this important manual mandated activity,

The Board is grateful for the benefit in hosting hybrid Wednesday testimony meetings where attendance is excellent particularly serving our local and wider community. The Board deeply appreciates the readers who have contributed to these meetings and enriched our understanding of Christian Science through their wonderfully thoughtful selection of readings.

The Board is delighted with continuance of our regular metaphysical monthly meetings held briefly after church on the first Sunday of each month; we are grateful for the inspired ideas that are shared at these meetings.

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 2025 would be £18,000 (2024: £22,000).

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:

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 13th July 2026 and signed on its behalf by:

Belinda Hughes Trustee

Page 3

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, 2025 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act: or

  2. 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 13th July 2026

Page 4

Fourth Church of Christ, Scientist, Manchester

Receipts and Payments Account for the year ended 31st December, 2025

Unrestricted
Funds
Note
£
RECEIPTS
Collections
1
33,899
2
0
Investment receipts
3
8,572
Receipts from charitable activities
4
1,360
TOTAL RECEIPTS
43,831
PAYMENTS
5
4,223
Buildings and grounds
6
8,725
Miscellaneous administration costs
7
2,719
Lecture Costs
8
2,433
TOTAL PAYMENTS
18,100
25,731
0
NET MOVEMENT IN FUNDS
25,731
32,277
58,008
SUMMARY OF UNRESTRICTED CASH FUNDS
At 01/01/25
Receipts
General Fund
32,277
42,471
Reading Room Activity Fund
0
1,360
32,277
43,831
SUMMARY OF RESTRICTED CASH FUNDS
Building Expenses Fund
0
15,195
0
15,195
Total cash funds brought forward at 1st January,
2025
Total cash funds carried forward at 31st
December, 2025
NET RECEIPTS/(PAYMENTS) BEFORE
TRANSFERS
TRANSFERS FROM/(TO) FUNDS
Reading Room resources
Activities for generating funds		 Restricted
Funds
£
0
0
0
15,195
15,195
0
15,195
0
0
15,195
0
0
0
0
0
Payments
16,740
1,360
18,100
15,195
15,195		 2025
2024
£
£
33,899
77,502
0
0
8,572
8,572
16,555
8,553
59,026
94,627
4,223
2,366
23,920
28,408
2,719
39,934
2,433
0
33,295
70,708
25,731
23,919
0
0
25,731
23,919
32,277
8,358
58,008
32,277
Transfers
At 31/12/25
0
58,008
0
0
0
58,008
0
0
0
0
TOTAL FUNDS

The notes on pages 6 to 7 form part of these accounts.

Page 5

Fourth Church of Christ, Scientist, Manchester

Statement of assets and liabilities as at

31st December, 2025

FUND
CASH FUNDS
TSB Bank Account
See Page 2
INVESTMENT ASSETS
£142,875.79 6% Treasury Stock 2028
Investment Fund
(Value 31st December 2025 £148,834 - 2024: £151,577)
ASSETS PARTLY RETAINED FOR CHARITY'S OWN USE
Church Land and Buildings at cost
Property Fund
(External valuation 04/12/25 £5,629,200)
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
Approved by the Board of Trustees on 13th July 2026 and signed on its behalf by:
………………………………………………………
…………………………
Ruth Kennedy
Belinda Hughes		 2025
£
58,008
58,008
123,773
2,000,000
1,500
2,933
0
2,186,214
1,056
2,185,158
…………………		 2024
£
32,277
32,277
123,773
2,000,000
1,500
1,218
6,512
2,165,280
1,136
2,164,144
…………

The notes on pages 6 to 7 form part of these accounts.

Page 6

Fourth Church of Christ, Scientist, Manchester

Notes to the accounts

for the year ended 31st December, 2025

Unrestricted
Funds
£
1
Collections
Planned Giving:
Gift Aid donations
5,510
Income Tax recovered
0
Other Collections
1,349
Donations and legacies
27,040
33,899
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
1,360
Insurance claim re defalcation
0
Contributions to building expenses
0
1,360		 Restricted
Funds
£
0
0
0
0
0
0
0
0
0
0
0
15,195
15,195		 TOTAL
Unrestricted
2025
Funds
£
£
5,510
3,030
0
2,354
1,349
1,838
27,040
63,500
33,899
70,722
0
0
0
0
8,572
8,572
8,572
8,572
1,360
1,390
0
0
15,195
0
16,555
1,390		 Restricted
Funds
£
0
0
0
6,780
6,780
0
0
0
0
0
5,000
2,163
7,163		 TOTAL
2024
£
3,030
2,354
1,838
70,280
77,502
0
0
8,572
8,572
1,390
5,000
2,163
8,553

Page 7

Fourth Church of Christ, Scientist, Manchester

Notes to the accounts

for the year ended 31st December, 2025

Unrestricted
Funds
£
Charitable activities
5 Reading Room resources
Publications & Quarterlies
4,223
4,223
6 Buildings and grounds
Utilities
5,230
Insurance
1,847
Repairs and maintenance
1,088
Major repairs - Damp
0
Window cleaner
560
8,725
7 Miscellaneous administration costs
Zoom subscription
156
Trustee's expenses
99
Defalcation
0
Legal & professional fees
1,307
1,056
Sundry expenses
101
2,719
8
Lecture Costs
Lecturer Fees & Expenses
2,433
2,433
Accountancy & Independent
Examination		 Restricted
Funds
£
0
0
2,541
10,839
1,815
0
0
15,195
0
0
0
0
0
0
0
0
0		 TOTAL
Unrestricted
2025
Funds
£
£
4,223
2,366
4,223
2,366
7,771
5,910
12,686
11,660
2,903
1,455
0
0
560
440
23,920
19,465
156
156
99
35
0
34,743
1,307
0
1,056
0
101
0
2,719
34,934
2,433
0
2,433
0		 Restricted
Funds
£
0
0
300
1,548
315
6,780
0
8,943
0
0
5,000
0
0
0
5,000
0
0		 TOTAL
2024
£
2,366
2,366
6,210
13,208
1,770
6,780
440
28,408
156
35
39,743
0
0
0
39,934
0
0