CHARITY REGISTRATION NUMBER: 102712
First Church of Christ Scientist
Unaudited Financial Statements
31 March 2025
AUBREY CAMPBELL & COMPANY
Chartered accountants
631 Lisburn Road
Belfast
BT9 7GT

First Church of Christ Scientist
Financial Statements
Year ended 31 March 2025
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 2025
The trustees present their report and the unaudited financial statements of the charity for the year
ended 31 March 2025.
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
Mr R Birch
Mr M Boyd
Mr D Walker
Independent examlner
John Magee
Aubrey Campbell & Company
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 2025
Achlevements 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 Scriptures, as well
as other literature 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 spirilual 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 volunlarily (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.
Financial review
Collections increased to £18,290 (2024 £13,367). Church costs remained at a similar level at
£23,255 (2024 £23.201). This resulted in a deficit of £4,965 (2024 £9,874 deficit).
The trustees, annual report was approved on 10 October 2025 and signed on behalf of the board of
trustees by:
Mr D Walker
Trustee

First Church of Christ Scientist
Independent Examiner's Report to the Trustees of First Church of Christ
Scientist
Year ended 31 March 2025
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 2025.
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 (Northem 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 examinerfs 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 were 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 conceming 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.
Jo
gee
brey
Independen
bell & Company
Examiner
631 Lisburn Road
Belfast
BT9 7GT

First Church of Christ Scientist
Statement of Financial Activities
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Note
Income and endowments
Donations and legacies
Investment income
other income
8,509
8,138
1,643
8,509
8,138
1,643
10.864
285
2,178
Total inGome
18,290
18,290
13.327
Expenditure
Expenditure on charitable activities
Total expenditure
23,255
23.255
23,201
23.255
23,255
23,201
Net expenditure and net movement In funds
(4.965)
(4.965)
(9.874)
Reconciliation of funds
Total funds brought forward
Total funds carried foNard
547,882
547,882
557.756
542,917
542,917
547.882
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 6 to 12 form part of these financial statements.

First Church of Christ Scientist
Statement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
14
352.557
358,711
Current assets
Stocks
Cash at bank and in hand
15
1,026
189,334
1.026
188,145
190.360
189,171
Net current assets
190.360
189,171
Total assets less current liabilities
542,917
547,882
Funds of the charity
Unrestricted funds:
Aid fund
Maintenance fund
Other unrestricted income funds
1,000
28,310
513,607
1,000
28.310
518.572
Total unrestricted funds
542,917
547,882
Total charity funds
16
542,917
547,882
These financial statements were approved by the board of trustees and authorised for issue on 10
October 2025. and are signed on behalf of the board by:
DWJ
Mr D Walker
Trustee
The notes on pagos 6 to 12 form part of these financial statements.

First Church of Christ Scientist
Notes to the Financial Statements
Year ended 31 March 2025
General information
The charity is a public benefit entity and a registered charity in Northem 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 Ihe
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (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 estimatlon 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.. r8Stricted income funds or
endowment funds.

First Church of Christ Scientist
Notes to the Financial Statements (¢ontinuedJ
Year ended 31 March 2025
Accounting policies (contlnuèd)
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 the charity and the amount can be reliably measured. 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 Gase 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 retumed 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 reflecting 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.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less 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 fcontlnued)
Year ended 31 March 2025
Accounting policies (¢ontlnu9d)
Tangible assets (¢onllnued)
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 /0 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 units 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 COTnplete and
sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing
the stock to its present IoGation 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 (contlnuedj
Year ended 31 March 2025
Accounting policies (contlnued)
Financial instruments (contlnuedj
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised 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 individuaSly 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
2025
Funds
2024
Donations
Church collections
Donations - Gift Aid
Income Tax Refund on Gift Aid
Donations - General
5,558
1.080
1,071
5,558
1,080
1,071
4,577
4,260
1,102
126
4,577
4,260
1,102
126
Legacies
Legacies
800
800
799
799
8,509
8,509
10,864
10,864
Investment Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable - General
fund
8.138
8,138
285
285

First Church of Christ Scientist
Notes to the Financial Statements (continued)
Year ended 31 March 2025
other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Sales of literature etc
1.643
1,643
2.178
2,178
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Library Fund
Support costs
1,218
22,037
1,218
22,037
2,588
20,613
2,588
20.613
23.255
23,255
23.201
23,201
Expenditure on charitable activities by activity type
Activities
undertaken
directly
Support Total funds
costs
2025
Total fund
2024
General Fund
Library Fund
22,037
22.037
1,218
23.255
20,613
2.588
1.218
1,218
22,037
23.201
Analysis of support costs
Analysis of
support costs
Total 2025 Total 2024
Premises
Communications and IT
Finance costs
Governance costs
Support costs - Other costs type 1
8,078
1,498
69
8.078
1,498
69
8,387
917
69
1,806
9,434
12.392
12,392
22,037
22.037
20.613
10. Net expenditure
Net expenditure is stated after chargingl(crediting):
2025
2024
Depreciation of tangible fixed assets
6.154
6,435
10

First Church of Christ Scientist
Notes to the Financial Statements (contlnugd)
Year ended 31 March 2025
11. Independent examination fees
2025
2024
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,806
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 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
350,457
60,841
411,298
52.587
6.154
52,587
6,154
58,741
58.741
Carrying amount
At 31 March 2025
350,457
2,100
352,557
At 31 March 2024
350.457
8,254
358.711
15. stocks
2025
2024
Raw materials and consumables
1,026
1,026
11

First Church of Christ Scientist
Notes to the Financial Statements (eontlnu8d)
Year ended 31 March 2025
16. Analysis of charltable funds
Unrestricted funds
At
31 March 20
25
At
1 April 2024
Income Expenditure
General funds
Sunday School account
Lecture Fund account
Library Account
Aid Fund
maintenan￿ Account
514,971
369
209
3,023
1,000
28,310
16,647
(22.037)
509,581
369
209
3,448
1,000
28,310
1,643
(1.218)
547.882
18,290
(23,255)
542,917
At
31 March 20
24
At
1 April 2023
Income Expenditure
General funds
Sunday School account
Lecture Fund account
Library Account
Aid Fund
Maintenance Account
525,663
369
209
2,205
1.000
28,310
8,026
(18,718)
514,971
369
209
3,023
1,000
28,310
2,123
3,178
(2,123)
{2.360)
557.756
13.327
(23,201)
547,882
17. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
352.557
190.360
352,557
190,360
542,917
Net assets
542,917
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
358,711
189,171
358,711
189,171
Net assets
547,882
547.882
18. Financial instruments
For financial instruments measured at fair value. the basis for determining fair value must be
disclosed. When 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.
12