CHARITY REGISTRATION NUMBER: 102712
First Church of Christ Scientist
Unaudited Financial Statements
31 March 2023
AUBREY CAMPBELL & COMPANY
Chartered accountants
631 Lisburn Road
Belfast
BT9 7GT

First Church of Christ Scientist
Financial Statements
Year ended 31 March 2023
Page
Trustees, annual report
Independent examiner's report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

First Church of Christ Scientist
Trustees. Annual Report
Year ended 31 March 2023
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2023.
Reference and administrative details
Registered charity name
First Church of Christ Scientist
Charity registration number
102712
Principal office
Unit 2
Leslie Office Building
393 Holywood Road
Belfast
The trustees
Mrs G Boyd
Ms L Campbell
Ms M Kissock
Ms A Pollock
(Retired 30 September 2023)
(Retired 30 September 2023)
(Retired 30 September 2023)
(Retired 30 September 2023)
Mrs V Walker
Mrs H Mccreery
Mrs S Allen
Mrs A Willis
(Appointed 1 October 2023)
(Appointed 1 October 2023)
(Appointed 1 October 2023)
(Appointed 1 October 2023)
Independent examiner
John Magee
631 Lisburn Road
Belfast
BT9 7GT
Structure, governance and management
The governance and management of the Church is made up of Trustees and Elders. All decisions
regarding church affairs and how church funds are spent is handled by the Trustees.
Objectives and activities
We hold services on Sundays, and a Sunday School.. also a meeting on Wednesdays for readings,
discussion, prayer and testimony. We also organise public talksllectures and other meetings. All these
are open to the public.
Our Charitable purposes are to promote the Cause of Christian Science in such ways only as are
strictly consonant with the teaching and practice of Christian Science set forth in Science and Health
with Key to the Scriptures" by Mary Baker Eddy and with the Manual of The Mother Church, The First
Church of Christ, Scientist, Boston, Mass., USA

First Church of Christ Scientist
Trustees. Annual Report (continued)
Year ended 31 March 2023
Achievements and performance
The Church's Board of Directors (Charity Trustees) are satisfied that both aspects of the public benefit
requirement are met., The direct benefits flowing to the members and attendants include access to
regular study of the Bible and of our text-book, 'Science and Health with Key to the Scrip_tures, as well
as other litera-ture published by our'mother Church, in Boston, USA. for the worldwide movement. This
leads to understanding more about. and living by, proven moral standards. Personal prayer and
collective worship are encouraged. The moral and ethical framework of the church leads to practical
acts such as those of our ' Christian Science Practitioners, of personal devotion to help and heal
others in need, for example through visits and prayers. Christian Scientists believe that improved
mental and physical health can directly arise from their faith and are encouraged not to rely on
doctors, chemists or hospitals for treatments and drugs etc. but rather rely on their faith and prayers
for good health and healings. There is, however, no compulsion to rely exclusively on spiritual healing
and each individual is free to make their own decision in the circumstances with mainstream
healthcare always being an option open to them. The Church harms nobody, but rather it lives to bless
our fellow-man in whatever way possible. These benefits are demonstrable through the clear
existence of a moral, spiritual and ethical code of beliefs which encourages the practical application of
religion in in society, attendance at our religious services which are conducted in public, testimony of
attendees suggesting higher levels of well-being and happiness and of the practical help and healings
that their prayers have provided. Our Church in Boston also publishes periodicals, a weekly Sentinel
and the monthly Journal. These contain verified accounts of healings. Our benefits are open to all.
Anyone is welcome to come and share in our Services on Sundays and Wednesday Testimony
Meetings, to use our public Reading Rooml Library facility on our premises and to attend our public
lectures. Individuals apply for membership voluntarily (when helshe feels ready for it) and likewise
may leave at any time. There is no pressure or exclusivity. Since it is totally a lay-church, there are no
paid ministers or officials. Any existing 'private benefits. are very small - payments to our Readers,
Librarian or Soloists which cover little more than travelling expenses and which are in practice
frequently paid back in donations. The church does have 'Christian Science Practitioners, people
who devote themselves, when they are called upon, to helping and healing through visits to and
prayers for those in need. Again 'payment' is frequently given by the patients for the time and help
given, but this is on a voluntary basis, and the poor are not excluded- they would pay whatever they
could afford and perhaps in certain circumstances no payment is given.
Flnancial review
Collections increased to £28,322 (2022 £16,265). Although church costs increased slightly to
£23.763 (2022 £23,209), there was a surplus of £4.559 (2022 £6,944 deficit).

First Church of Christ Scientist
Trustees. Annual Report (continued)
Year ended 31 March 2023
The trustees, annual report was approved on 25 May 2023 and signed on behalf of the board of
trustees by:
Mrs V Walker
Trustee
Mrs H Mccreery .¥
Trustee
Mrs S Allen
Trustee
Mrs A Willis
Trustee

First Church of Christ Scientist
Independent Examiner's Report to the Trustees of First Church of Christ
Scientist
Year ended 31 March 2023
I report to the trustees on my examination of the financial statements of First Church of Christ Scientist
{'the charity,) for the year ended 31 March 2023.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
accordance with the requirements of the Charities Act (Northern Ireland) 2008 (the '2008 Act,). You
are satisfied that your charity is not required by Charity law to be audited and have chosen instead to
have an independent examination.
I report in respect of my examination of the charity's financial statements as carried out under section
65 of the 2008 Act. In carrying out my examination I have followed the general Directions given by the
Charity Commission for Northern Ireland under section 65(9){b) of the 2008 Act.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection
with my examination giving me cause to believe that in any material respect-
accounting records We￿ not kept as required by with section 63 of the 2008 Act- or
the financial statements do not accord with those records,. or
the financial statements do not comply with the accounting requirements of the 2008 Act., or
the financial statements do not comply with the applicable requirements concerning the
form and content of accounts set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the accounts give a 'true and fair, view which is not a
matter considered as part of an independent examination.
I confirm that there are no other matters to which your attention should be drawn to enable a proper
understanding of the accounts to be reached.
John Mage
Independent
miner
631 Lisburn Road
Belfast
BT9 7GT

First Church of Christ Scientist
Statement of Financial Activities
Year ended 31 March 2023
2023
Unrestricted
funds Total funds Total funds
2022
Note
Income and endowments
Donations and legacies
Investment income
Other income
23,944
970
3,408
23,944
970
3,408
11,871
1,585
2,809
Total income
28,322
28,322
16,265
Expenditure
Expenditure on charitable activities
23,763
23,763
23,209
Total expenditure
23,763
23.763
23,209
Net incomel(expenditure) and net movement in funds
4,559
4.559
16,944)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
553,197
553,197
560,141
557,756
557,756
553,197
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 7 to 13 form part of these financial statements.

First Church of Christ Scientist
Statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
14
365,146
368.071
Current assets
Stocks
Cash at bank and in hand
15
1,246
183,880
185,126
185,126
553,197
191,364
192,610
Net current assets
192,610
557,756
Total assets less current liabilities
Funds of the charity
Unrestricted funds-
Aid fund
Maintenance fund
other unrestricted income funds
1,000
28,310
528,446
1,000
28,310
523,887
553,197
553,197
Total unrestricted funds
557,756
Total charity funds
16
557,756
These financial statements were approved by the board of trustees and authorised for issue on 25
May 2023, and are signed on behalf of the board by..
Mrs V Walker
Trustee
Mrs H Mccreery k-
Trustee
Mrs S Allen
Trustee
Mrs A Willis
Trustee
The notes on pages 7 to 13 fonn part of these financial staternents.

First Church of Christ Scientist
Notes to the Financial Statements
Year ended 31 March 2023
General information
The charity is a public benefit entity and a registered charity in Northern Ireland and is
unincorporated. The address of the principal office is Unit 2, Leslie Office Building, 393 Holywood
Road, Belfast, BT4 2LS.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102} {Charities
SORP (FRS 102)) and the Charities Act (Northern Ireland) 2008.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. No cash flow
statement has been presented for the charity-
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal. and fall into one of two sub-classes: restricted income funds or
endowment funds.

First Church of Christ Scientist
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
Accounting policies (¢ontlnuedJ
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefits associated with the transaction
will-flow to th-e charity and-.thé amount can b-e reliably méasured-- The-following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned if unspent, in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities. events,
non-charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reftecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity- Shared costs are apportioned
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
TAngible￿Ssets_are_1nJtia1IY_recor.ded_aLcOSt_alld￿ubSeqUently_stated4ucoSkleSs-anY
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.

First Church of Christ Scientist
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (contlnued)
Tangible assets (¢ontlnued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has previously been
recognised as expenditure within the statement of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown within
other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Fixtures and fittings
10 % straight line
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to which the asset belongs. The cash-generating unit is the smallest
identifiable group of assets that includes the asset and generates cash inflows that largely
independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating Ljnits that are expected to benefit from
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those units.
stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present location and condition.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.

First Church of Christ Scientist
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (Contlnued)
Financial instruments fcontinuedj
Where investments in shares are publicly traded or their fair value can othetwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recogriised-in income and expenditure. -All other such- investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairment not previously been recognised.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Church collections
Donations Gift Aid
Income Tax Refund on Gift Aid
Donations - General
4,680
4,385
1,208
184
4.680
4,385
1,208
184
3,195
4,820
1,183
476
3,195
4.820
1.183
476
Legacies
Legacies
13.487
13,487
2,197
2,197
23,944
23,944
11,871
11,871
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Bank interest receivable - General
fund
970
970
1,585
1,585
10

First Church of Christ Scientist
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Sales of literature etc
Unrecorded reading room
incomelexpenses
3,408
3,408
2,809
2,809
{108)
2,701
(108)
2,701
3,408
3,408
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Sunday School
Library Fund
Support costs
111
1,865
21,233
111
1,865
21,233
23,209
5,414
18,349
5,414
18,349
23,763
23,763
23,209
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2023
Total fund
2022
General Fund
Sunday School
Library Fund
18,349
18,349
21,233
111
1,865
5,414
5,414
5,414
23,763
18,349
23,209
Analysis of support costs
Analysis of
support costs Total 2023 Total 2022
Premises
Communications and IT
Finance costs
Governance costs
Support costs - Other costs type 1
5,031
1,069
78
1,488
10,683
5,031
1,069
78
1,488
10,683
6,993
1,837
62
1,320
11,021
18,349
18,349
21,233
10. Net incomel{expenditure}
Net incomel{expenditure) is stated after chargingl(crediting)'.
2023
2022
Depreciation of tangible fixed assets
6.435
5,733
11

First Church of Christ Scientist
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
11. Independent examination fees
2023
2022
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,488
12. Staff costs
No salaries or wages have been paid during the year.
13. Trustee remuneration and expenses
No Trustees were in receipt of Honorarium payments during the year.
14. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Total
Cost
At 1 April 2022
Additions
350,457
57,331
3,510
407,788
3,510
At 31 March 2023
350,457
60,841
411,298
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
39,717
6,435
39,717
6,435
46,152
46.152
Carrying amount
At 31 March 2023
350,457
14,689
17,614
365,146
At 31 March 2022
350,457
368,071
15. Stocks
2023
2022
Raw materials and consumables
1,246
1,246
12

First Church of Christ Scientist
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
16. Analysis of charitable funds
Unrestricted funds
At
31 March 20
23
At
1 April 2022
Income Expenditure
General funds
Sunday School account
Lecture Fund account
Library Account
Aid Fund
Maintenance Account
519,259
369
209
4,050
1,000
28,310
24,914
(18.510)
525,663
369
209
2.205
1,000
28,310
557,756
3,408
(5,253)
553,197
28,322
(23,763)
At
31 March 20
22
At
1 April 2021
Income Expenditure
General funds
Sunday School account
Lecture Fund account
Library Account
Aid Fund
Maintenance Account
527.177
480
204
2,970
1,000
28,310
13,341
(21,259)
(111)
519,259
369
209
4,050
1,000
28,310
2,919
(1,839)
560,141
16,265
(23,209)
553,197
17. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
365,146
192,610
365,146
192,610
557,756
Net assets
557,756
Unrestricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
368,071
185,126
368,071
185,126
Net assets
553,197
553,197
18. Financial instruments
For financial instruments measured at fair value, the basis for determining fair value must be
disclosed. Vvhen a valuation technique is used, the assumptions applied in determining fair value
for each class of financial assets or financial liabilities must be disclosed. If a reliable measure of
fair value is no longer available for ordinary or preference shares measured at fair value through
profit or loss, this must also be disclosed.
13

First Church of Christ Scientist
Notes to the Financial Statements (Continued)
Year ended 31 March 2023
Other income
Unrestricted Total Funds Unrestricted Total Funds
2023
Funds
2022
Sales of literature etc
Unrecorded reading room
incomelexpenses
3,408
3,408
2,809
2,809
(108)
2,701
(108)
2,701
3,408
3,408
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Sunday School
Library Fund
Support costs
111
1,865
21,233
111
1,865
21,233
5,414
18,349
5,414
18,349
23,763
23,763
23,209
23,209
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2023
Total fund
2022
General Fund
Sunday School
Library Fund
18,349
18,349
21,233
111
1,865
5,a14
5,414
5,414
18,349
23,763
23.209
Analysis of support costs
Analysis of
support costs
Total 2023 Total 2022
Premises
Communications and IT
Finance costs
Governance costs
Support costs - Other costs type 1
5,031
1,069
78
1,488
10,683
5,031
1,069
78
1,488
10,683
6,993
1,837
62
1,320
11,021
18,349
18,349
21,233
10. Net incomel(expenditure)
Net incomel{expenditure) is stated after chargingl(creditingl'.
2023
2022
Depreciation of tangible fixed assets
6,435
5,733
11