Charity Number: 1080836 ## Cross Street Chapel Manchester Report and financial statements For the year ended 31[st] December 2023 ## Cross Street Chapel Manchester ## Reference and administrative information for the year ended 31st December 2023 Charity number 1080836 Registered office and operational address Cross Street Chapel 29 Cross Street Manchester M2 1NL Trustees Trustees who served during the year and up to the date of this report were as follows: Adam O’Leary Chair (Resigned 26/3/2023) Alvin Summerscales Vice Chair (Appointed 24/3/2024) (Appointed Trustee 26/3/2023) Joseph Calvert Secretary Anna Hill (Appointed 26/3/2023) Catherine Coyne (Appointed 26/3/2023) Aaron Breeze (Appointed 24/3/2024) Dr William Spencer West (Resigned 24/3/2024) Banker TSB 13A, 21 Market Street Manchester M1 1WR Independent Jennifer Cooper FCCA DChA, Slade & Cooper Limited Examiner Beehive Mill, Jersey St, Manchester, M4 6JG 1 ## Cross Street Chapel Manchester ## Trustees’ annual report ## for the year ended 31[st] December 2023 The trustees present their report and the unaudited financial statements or the year ended 31st December 2023. Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity's constitution and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. ## Objectives and activities – "The Objective of Cross Street Chapel Manchester is the promotion of pure religion in the worship of God and the service of humankind in the spirit of Jesus Christ. No doctrinal test shall be imposed upon its minister(s), its members or others who attend its services.". We affirm that truth and humanity are best served where both the mind and the conscious are free. We maintain that no one book, institution or individual has the monopoly on truth no matter what they may claim for themselves or their devotees may claim for them. We host two services a week – Wednesdays and Sundays. In the fulfilment of these objectives Cross Street Chapel Manchester hosts regular, free admission musical events as part of our monthly recital series. Opportunity is given to both established musicians and young developing musicians to perform in front of an audience who may otherwise be unable to afford access to commercial concerts. In addition, we also support charities based in Manchester and nationally during the year through fundraising events and activities. Our lettings facilitate groups and organisations who wish to meet in the city centre to promote their educational or philosophical activities in a safe and welcoming environment. Our rates are considerably lower than the market rate of Manchester city centre – which enables groups who would ordinarily be financially excluded to meet here. We actively support initiatives for the homeless, asylum seekers and refugees – working with other charitable and religious organisations within these sectors. Our minister is active in Manchester city centre outreach through collaborative working with all faith leaders represented within the city. The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remain focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. 2 ## Cross Street Chapel Manchester ## Trustees’ annual report ## for the year ended 31[st] December 2023 During the 2023 financial year, the core activities that have contributed financially to the charity have been the letting of the premises and donations from members of the congregation. As trustees, we are committed to maintaining and increasing community outreach within Manchester, hosting musical recitals and encouraging the letting of our premises for educational and philosophical purposes. ||2023|2022|Variance| |---|---|---|---| ||£|£|£| |Donations|18,046|9,623|8,423| |Letting of the premises|49,354|33,684|15,670| |Insurance claim re loss of lettings|||| |income during pandemic|0|35,481|(35,481)| |Total income from core activities|67,400|78,788|(11,388)| ## Achievements and performance ## Services The Chapel continued to provide worship for its community throughout the year either inside the Chapel or at home via YouTube live-streamed online services. It promotes the liberal values of freedom, reason and tolerance, extols diversity and encourages religious expression. During the year, the Chapel supported a ministerial student in her first placement. She observed and led services and contributed to meetings and conversations. The congregation was grateful for her presence and pleased to see her development over the six months with the Chapel. ## Music The past year has been very positive in terms of music. In June 2023, the Chapel took delivery of a new (to the Chapel) Yamaha piano which has made a huge difference to both players and listeners. Recitals have been going extremely well with audience numbers steadily increasing. The concerts have become more eclectic in their style – ranging from solo piano and string quartet to bass guitar and an Appalachian folk(ish) duo. Anthems for Advent, on Friday 24th November 2023, was a triumph, performing to a full house. It raised close to £500 for Send a Child to Hucklow, a charity which offers countryside breaks for disadvantaged children who would not otherwise have a holiday. 3 ## Cross Street Chapel Manchester ## Trustees’ annual report ## for the year ended 31[st] December 2023 ## Community involvements ## Lettings function The Chapel has a wide variety of lessees, from an art, dance and drama group for young people to the Gaskell and Statistical Societies. The Chapel hosts one-off corporate and community events as well as regular groups, choirs and organisations. The staff get positive feedback from the lessees and compliments on the building and its ambience. ## LGBT inclusion The Chapel hosted the Unitarian Voices Exhibition. This is the outcome of an exciting project exploring the brave, inspiring and sometimes challenging experiences of LGBT+ people in the Unitarian and Free Christian denomination. The project celebrates their stories by recording, archiving and sharing them in the exhibition and online. This coincided with the Chapel marching in Manchester Pride and celebrating 10 years of same-sex marriage. ## Climate change The Chapel held the first two “Climate Conversations”. Speakers with an interest in highlighting and minimising climate change were invited to address these meetings which have continued in 2024. ## Others Through the year, the Chapel has been involved in work with the Faith Network for Manchester, the Manchester District Association (the local Unitarian district body) and the Challenging Hate Forum. The minister spoke on BBC Radio Manchester a number of times throughout the year on Chapel matters including the Flower Communion and Pride Service. ## Beneficiaries of our services The main beneficiary of the activities of Cross Street Chapel Manchester has been the general public due to our facilitation of inclusive worship and educational & philosophical groups who use our premises. ## Financial review In 2022, receipts exceeded payments by £12,030. In 2023, payments exceeded receipts by £7,767. The main reason for this is the insurance claim of £35,481 received in 2022 for the lettings income lost during the pandemic. ## Receipts The Grants from Building Trustees includes £7,850 to pay for the new carpet in the Chapel. Donations includes an anonymous gift of £10,000 to pay for the new piano. Lettings income increased by over £15,000 due to the hard work of the lettings staff. The 2022 Gift Aid figure is for five years. ## Payments Chapel maintenance includes £9,895 for the new piano and £7,850 for the new carpet. There are no immediate concerns about the going concern as the investment fund of Cross Street Unitarian Chapel Trust Funds Held Icw was valued at £1,296,171 as at 31.12.2023. 4 ## Cross Street Chapel Manchester ## Trustees’ annual report ## for the year ended 31[st] December 2023 ## Reserves policy Cross Street Chapel Manchester does not have a holding reserves policy as it is deemed unnecessary in the operations of the Chapel. The rationale behind this policy is due to the relationship with the charity - Cross Street Unitarian Chapel Trust Funds Held Icw. This relationship is such that the funds of Cross Street Chapel Manchester are monitored vigorously by both sets of trustees to ensure adequate funds for its continued operations. ## Plans for the future Cross Street Chapel Manchester is committed to increasing its outreach to the community; to encouraging congregational participation in worship; to hosting musical recitals; and to encouraging the letting of its premises for educational use, and uses sympathetic to its objects. ## Structure, governance and management Cross Street Chapel recruits by actively searching within its congregation community for those who have the relevant skills which can contribute to the effective running of the charity. The recruitment of trustees is conducted in conjunction with announcing the Annual General Meeting (AGM) to all members and by placing a visible notice of the trustee positions required for the following 12 months within the premises. During the recruitment process, the present trustees will discuss with members who may wish to join as a trustee, the positions available. Any member can then nominate the potential trustees, and any member seconds this. These nominations are voted on by the members present at the AGM, and this will confirm the appointment. The organisation is an unincorporated charity, registered on 5th March 2000 in England and Wales. The charity is constituted under a constitution dated 5th March 2000. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. Catherine Coyne, a trustee of the Chapel, received £1,100 during the year. This was for her role in organising music for the twice-weekly religious services and monthly recitals. The Chapel minister, employed by the charity, is married to Catherine Coyne. He received £42,771.40 in gross pay and employer’s pension contributions during the year. In 2023, the following properly incurred expenses were paid for one trustee and one related person to enable them to fulfil their duties:- |Travel expenses
Registration fees for the General Assembly of the Unitarian Congregations
and Free Christian Churches and a conference|£
621.58
657.00
1,278.58| |---|---| ## Related parties and relationships with other organisations Cross Street Chapel Manchester has a relationship with the charity - Cross Street Unitarian Chapel Trust Funds Held Icw. This relationship is such that Cross Street Unitarian Chapel Trust Funds Held Icw are responsible for the provision for funds for the minister's stipend, the Manse fund and the distribution of funds used for the benefit of poor persons who frequent or attend divine service at Cross Street Chapel 5 ## Cross Street Chapel Manchester ## Trustees’ annual report for the year ended 31[st] December 2023 Manchester. The amount the Chapel received during the year is shown in the Receipts and Payments account ## Remuneration policy for key management personnel Cross Street Chapel Manchester does not employ any key management personnel in order to coordinate the operations of the charity. ## Risk management Cross Street Chapel Manchester has considered the major risks that can affect the ongoing operations and undertakes reviews to determine any action required to address these risks. ## Funds held as custodian trustee on behalf of others Cross Street Chapel Manchester does not act as a custodian trustee for any other charity. ## Statement of responsibilities of the trustees Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: - Select suitable accounting policies and then apply them consistently - Observe the methods and principles in the Charities SORP - Make judgements and estimates that are reasonable and prudent - State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements - 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 that disclose with reasonable accuracy at any time the financial position of the charity and 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. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees' annual report has been approved by the trustees on __/__/2024 and signed on their behalf by 6 ## Independent examiner’s report ## to the members of ## Cross Street Chapel Manchester I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2023 which are set out on pages 8 and 9. ## Responsibilities and basis of report As the charity’s trustees 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 charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## Independent Examiner’s Statement I have completed my examination. I confirm that no 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 charity 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. Jennifer Daniel FCCA DChA Slade & Cooper Limited Chartered Certified Accountants Beehive Mill, Jersey Street Manchester M4 6JG Date ………………………….. 7 ## Cross Street Chapel Manchester ## Receipts and payments account ## for the year ended 31[st] December 2023 |RECEIPTS
Grants from Cross Street Unitarian Chapel Trust Funds
Donations
Letting of premises
Events
Gift aid received
Business interruption insurance claim
Other income
Sale of refreshments and services
TOTAL RECEIPTS
PAYMENTS
Project Expenses
Minister’s net salary and expenses
Letting staff and organists’ net salaries and expenses
Payroll taxes
Pension payments
Utilities
Stationery
Chapel maintenance
Subscriptions
IT expenses
Accountancy and bookkeeping
Committee expenses
Sundry expenses
Bank charges and interest
Congregational expenses
Refreshments
Piano insurance
Leasing
Charitable donations
TOTAL PAYMENTS
NET RECEIPTS / (PAYMENTS) FOR THE YEAR
BANK AND CASH BALANCES AT START OF YEAR
BANK AND CASH BALANCES AT END OF YEAR|2023
£
68,686
17,211
49,354
699
835
0
21
4,669
141,475
31,572
33,792
13,180
5,585
13,417
583
38,772
244
196
5,860
497
996
164
1,848
824
200
226
1,286
149,242
(7,767)
22,499
14,732||2022
£
54,000
6,596
33,684
302
3,027
35,481
10
1,631| |---|---|---|---| ||||
134,731| ||||30,231
30,794
12,570
4,300
13,098
1,254
20,042
1,089
182
3,273
1,804
81
24
3,028
931
0
0
0| ||||122,701| ||||12,030
10,469
22,499| 8 ## Cross Street Chapel Manchester ## Statement of assets and liabilities ## as at 31[st] December 2023 |BANK AND CASH BALANCES
Cash in hand and bank
Cash in transit

DEBTORS
Lettings income
Other
HMRC
LIABILITIES
Creditors due within one year:
Accountancy
HMRC
Money owed to charities
Other|2023
£
13,378
1,354
14,732
1,242
811

3,964
6,017
1,100
0
0
5,419
6,519|2022
£
21,145
1,354| |---|---|---| |||
22,499| |||
2,953
440
0| |||3,393
2,040
3,479
710
2,252| |||
8,481| ## Notes - a) All the charity’s funds are unrestricted. Unrestricted funds are available to spend on activities that further any of the purposes of the charity. - b) The financial statements have been prepared in accordance with the Charities Act 2011. As a lower-income charity under section 133 of the 2011 Act, the trustees have elected to prepare the charity’s financial statements using the Receipts and Payments basis. Approved by the trustees on and signed on their behalf by: 9