First Church of Christ, Scientist GLASGOW Financial Statements for the Year eDded 31st. December 2023 Charity No: SC003822 First Church of Christ Scientist Glas Financial Statements Year ended 31st. December 2023 ow Index Page Reference and Administrative Inforn]ation Trustees, Report Independent Examinels Report Statement of Receipts & Payments Statement of Balances Notes to the Accounts First Church of Christ Scientist Glas Year ended 31st. December 2023 Pa8e I Refertnee and Administrative Information Charity name.. First Church of Chrisi. ScientisL Gl&8gow Charity Registration Nurrlber. SC(M)3822 Contsct Address: Trustee8 From March 2022 From March 2023 Prin¢ipal Offi¢e-bearers ChairFtrson.' Clerk to the Board: Treasurer: Inde endent F'i8miner Banker5 Bank olscotland 167-201 Argyle Street Gla5gow' G2 8BU Scottish Widows Bank PO Box 12757 67 Morrison Stre FAlInbL￿ E￿￿ 8YJ First Church of Christ Seientist Glas Year eDded 31st. December 2023 Trustees, Annual Re ort ow Page 2 Structur& Governance and M8nYdgem¢nt Governing Document Chuwh cons1i¢ution and By-Laws. L&t amended 26 March 2018. Recrultment IlDd AppoltttmeDi of Tr￿lee$ The rnernber5 of the Church Bwd are eleffled annually ￿ the Church Annual General Meeiing by the Churoh members. If a ¥'acancv occuts after this Tneeting. the 808rd mtt}' t[￿Pt a m¢mEer who is eliwble until the n&xt Annual General Meetirtg. The Board Chaimian. Clerk and Treasurer are appointed by the Board. Objectives and Activities The Church's objec1 M'as to maiiit-. Hvdlth with Key io Scriptures bi. ',rLI'.h s¢t forth in the Bible. and inierprded in Science and t'.)- DiscoNerer and Founder of Chri51ian Science. Achl¢vements and Perforniance Due to de¢rwing number of church memb¢r% the decisior. to disband and sell the church butlding was made at the Members Meeting held on 28, March 2023. The final churh sm'ice held on 24 Sept¢mber 2023. During the y¢ar until cloSUTe, the follo%￿n8 w&s provided= The Church held weekly Sunday services and Wednesday ie5timony meeun85. Ai these testimony meeting5 members and N'isiiors give thanks for the healing5 gained through an understanding of Christian Science. They also expressed gratitude for this understanding and its use in ￿]Y livin& The public are invited to th¢5¢ s¢rvices and mrctin¥5. Our Reading Room ￿.￿$ open to the public two da)5 per Meek. The Bible. and Christ18n Science books. liierature. tapcs and C.Ds could ￿ purchased or borrowed, read and listened to. The Reading Room assisthnis weTt available to answer questiolls and io help the public Tealise the ble55ings gained 1hrough the dail). use of Christian Science. First Chureh of Christ SeieDtis¢ Glas Year ended 31st. December 2023 Trustees, Annual Re ort ow Page 3 Flnanclal Review Totsl income for the year, including funds invesied and ihe sale of the church building £J35.590 while expenditure ioialled £28.235. This results in a Surp1￿ of £i07a55 Resm'es are invested in funds to tske advantsge of irhterest rates ai'ailable and to proi'ide ￿ditIonal incow.e for Church Fund5. Th¢se funds will be c105ed by our 501icitor and the available sums distrtbuted io Chrisrian se￿nce Charliable oryanisation5, a5 agreed at the Members M¢¢ting held on 14, June 2023 and in ac￿E￿anCe with the Church B)'_LAws. Statement of Trustees, Responsibilities "Ihc Tru5tces must prepare financial statemertts w+Lich give sufficient detsil to enable an appreciation of the transa¢tions of the Church duTing the fu￿1￿1a1 year. The Trustees are resw)nsible for keeping proper aecouniing records which. on request. must reflect the financial p05.tion of the Church ￿ thai time. "I'his must be done to ensurE that the financial statements cornpl￿ with the Chariries #t￿ Trustee Invesbneni {Seotlandl Act 2(rf)5 and the Charities Accounts {Scotland) Regulations 2006. They ¢re ￿50 responsible for safeguarding the assets of the Church and must tajoe ￿&SOnable steps for the prevention and'or d¢¢¢thiov of fraud and other irregularities. Approved by the Trustees and signed on their behalf. First Church Dr Christ Scientist Gl85 Year ended 31sL December 2023 Pa8e 4 Independent Examinerfs Report to the Trnstees of First Churcb of Chris( ScieDtis4 Glasgow I retKTrrt on the finHncial 5tatem¢nts of the charity for thc yrar endcd 31 Dec¢m￿r 2023 Hthich are set Qui on pa¥es 5 tog. Re$pecii*e responsibilities of trustees and examitter The chariiy's Lrusiees are resp(>n5ibl¢ for the preparation of the accounts in ￿Cord￿r￿￿ with the tenns of the Charities and Trustee In¥￿tInent IScotland} Act 2005 1'Xht 2005 4ct-) and the Charilies Accounts Iscotland) Regulations 2006 (a5 am¢nded) (-the 2006 Re8ulations"). The charity inJstee5 consider that the audit requiremem of Regulathon l(Ml) (d) of the 2006 Regul8tion5 does not apply. IÉ is mv responsibility to examine the accoum5 &s rquired under section 44(1) (cl of the 2005 Aci and to state whether particular matters have Come to my attention. Ba$is of indepertdent examiner's Statement My ¢xatninaiion is carried out in accordance with Regulation I l ofthe 2006 Regulations. An examination includes a review of the accounting records kept by the charits and a comparison of the ￿count5 prcsent¢d with those records. It a150 includes CQllSLd¢ration of any Unusu￿ items or disclosures in the account4 and seeks explanations from the trustees concerning an!. such matters. The procedu￿ undertaken do not provide the evidence that would I required in an audii. and consequently I do not express an audit opinion on th¢ vi¢w given bj the accounts. Independent eiAmther'5 Statement In the course of my exatr]ination. no matter b&8 come io m) attention which gi¥e5 me ￿￿￿)nable cause 10 believe th￿ in any rnaterial Tespeu ihe requirements: to keep a¢¢ounling records in a¢£ordantt with Section 44 {] Ma) of the 2(X)J A¢t and Regulation 4 of the 2006 Regul￿10Th$. and to prepare accounts which aecord with the accouniing records and ¢omply with Regulation 9 of the 2006 Regulations have not bttn meL or io which. in my opinioo attention should be drawn in order to enable a proper undet5tanding of the ounts to k reached. Address.. Date First Church of Christ Scientist Glas Year ended 31st. Deeember 2023 Page 5 Statement of Recei ts&Pa ments C"llrtstricttd Ruiri¢ied Funds 2023 Ethdoty•nbe#i FuDd5 Total Totsl 2022 2023 2023 20LI Recei DunatlOll5 3.952 3.952 6.301 L¢gacies A¢iivities fOrGene￿Ing FU￿]S.Readl￿¥ Rrn Sale of church buildinB Bank & D¢posit im¢re 577 577 323.978 5.910 560 323.978 5.910 442 334.417 334.417 Other incotne R¢nwl of pr¢mixs 1.760 Totsl Reeei 335.590 335.590 9.123 Pa ments Cosls ufgeneraEill8 fu Charitable actii'itÉES C￿'¢Man¢¢ ¢(￿t$ 27.755 27.755 480 27.468 360 480 Total Pa mettts 28.235 28.235 27.828 Net ReCeipt￿(PaYMents) 307.355 307.355 -18.705 Sur Iu51 Deficit for the ear 307.355 307.355 -18.705 First Church of Christ Scientist Glas As at 31st Deeember 2023 ow Pa8e 6 Statemellt of Balances 15urutricttd Rejtiicttd EDdox•¢n¢ Fuads Fymds 2LILI Total 2023 Total 2023 2•22 Bank & De osit Bal8aces Ilank & d