2023-12-31-accounts - Hale Chapel

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

The Trustees are responsible for two trusts:

Hale Chapel - Charity Commission Registration No. 1086832: and The Trust for the Manse for the Minister - Charity Commission No. 252897

The Trustees present their report with the financial statements of the Trust for the year ended 31st December 2023

The Trustees may be contacted through their secretary:

Miss Helen Wilson, 1 Fairywell Road, Timperley, Altrincham, Cheshire, WA15 6XA

The Trustees who served in the year were:

Alastair Brown (Chair) Helen Wilson (Secretary) Neil Waller (Treasurer) Patricia Head Joanne Turner Barbara Waller Elizabeth Wilson

The Trusts’ Bankers are: Barclays Bank UK PLC, , Leicester LE87 2BB

The Investment Manager:

Newton Investment Management Limited, Mellon Financial Centre, 160, Queen Victoria Street, London, EC4V 4LA.

The Independent Examiner:

Kenneth James Johnson FCA, 2 Kennerley Court, Kennerleys Lane, Wilmslow, Cheshire, SK9 5EQ.

The purpose of the Chapel Trust is to hold freehold land and buildings and to make them available for use by a congregation dissenting from the Church of England. The Congregation is a member of The General Assembly of Unitarian and Free Christian Churches.

The funds of the Manse for the Minister are derived from a proportion of the proceeds of sale of a manse. The income from the invested funds, amounting in the year to £5505.18 passed to the congregation to assist in the payment of the Minister’s stipend, housing allowance and expenses.

The purposes of the Trustees of the two Trusts and the congregation are so similar that they are accounted for in one set of financial statements.

The Trustees take into account the Charity Commission guidance on public benefit and believe that the activities of the Trusts are in line with that guidance.

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

The Trustees maintain under constant review, risks which may arise with regard to their funds and their general activities.
The Trustees believe they have sufficient reserves to maintain their present activities for the foreseeable future.
Chapel services take place at 9.30 am each Sunday. Average attendances are 20.

There are 19 members of the congregation, many of whom support the Chapel financially through planned contributions and Gift Aid.

The Reverend Jeffrey Lane Gould was appointed Minister of Hale Chapel and of Dean Row Chapel, Wilmslow, on 1st September 2012.

The remuneration and expenses of the Minister are administered by the Haldean Committee which comprises the Officers of the two Chapels. Hale Chapel provides 48% of the costs incurred by the Haldean Committee.

This Year the Chapel celebrated its 300th anniversary.

The financial statements produced by the Trustees comprise Receipts and Payments Accounts for the Chapel’s activities and for those of the Hall and John Clark Room, respectively and a Statement of Assets and Liabilities as at the end of the year.

During the year under review, Payments exceeded Receipts on Chapel activities by - £4788.23

In the case of the Hall, Receipts exceeded Payments by £4002.72.

There were gains on investment assets of £22,252, comprising £13,161 relating to the Manse Fund and £9,091 to the Chapel Fund.

The report and annexed accounts have been approved by the Trustees and are signed on their behalf by the Chairperson and the Treasurer.

Alastair Brown - Chairperson

Neil Waller – Treasurer

28 February 2024

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

Independent Examiner's Report to

the Trustees of Hale Chapel, Hale Barns.

I report on the Financial Statements of the trusts for the year to 31[st] December 2023

Respective responsibilities of trustees and the examiner.

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 145 of the Charities Act 2011 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 145 (5) (b) of the Act, whether particular matters have come to my attention.

Basis of the independent examiner's report.

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement.

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

(a) to keep accounting records in accordance with section 130 of the Act; and

(b) to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Kenneth James Johnson FCA Flat 2, Kennerley Court Kennerleys Lane Wilmslow SK9 5EQ

27[th] February 2024

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

Receipts and Payments Accounts for the year ended 31st December 2023

Chapel account Note Receipts Donations, Grants & Legacies 1 Weddings, Baptisms and Funerals 2 Investment Income 3 House income Payments Ministry Cost Servicing the Chapel Maintenance of Chapel & Grounds 4 General Assembly Quota Donations and subscriptions 5 Miscellaneous expenses 6 House expenses 7 Unclaimed Hall expenses Excess of Payments over Receipts Bank Balance at 31st December 2022 Bank Balance at 31st December 2023 Hall Account Note Receipts Regular Bookings John Clark Room bookings Other bookings and receipts:- Payments Caretaking 8 General repairs & maintenance 9 Garden expenses Heat, light, water and insurance 10 Performing rights Excess of Receipts over Payments Bank Balance at 31st December 2022 Bank Balance at 31st December 2023	2023 £ 13.276,39 1.600,00 9.307,75 10.800,00		2023 £34.984,14 £39.772,37
	34.984,14 25.264,00 2.488,31 7.834,18 665,00 1.089,12 1.180,00 1.251,76 - 2023 £ 13.267,00 6.138,00 1.430,50
			£21.092,76
			2023 £20.835,50 £16.832,78
	6.365,22 3.563,69 750,00 5.642,47 511,40

			4.002,72 15.586,42
			£19.589,14

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2023

Freehold Land and Buildings Chapel building and graveyard, Chapel Lane, Hale Barns Chapel Hall and John Clark Room, Hale Road, Hale Barns Dwelling house on Hale Road, Hale Barns	2023 £ 2,630,171 1,175,976 298,151 4,104,298	2022 £ 2,197,431 1,040,305 269,144
		3,506,880

The values stated above are those for which the buildings and their contents are insured by the Chapel and are not necessarily their value in the property market.

Investments at Market Value Manse Fund Chapel Fund Current Assets Business current accounts with Barclays Bank PLC Chapel Account Hall Account Total Net Assets		2,023 £ 236,225 163,166 399,391 21,093 19,589 40,682 £4,544,371		2,022 £ 223,064 154,075 377,139 25,881 15,586
				41,467
				£3,925,487

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

Notes to the accounts for the Chapel and the Hall

2022 2,352.65 1,349.99 3,581.96 45.00 540.00 2,771.35 1,500.00	2022 2,352.65 1,349.99 3,581.96 45.00 540.00 2,771.35 1,500.00	2022 2,352.65 1,349.99 3,581.96 45.00 540.00 2,771.35 1,500.00
£12,140.95 425.00 75.00 350.00 £850.00 4,971.75 3,491.91

	£8,463.66 2,216.00 2,134.10 4,161.40 1,579.17 340.42 1,021.89 2,090.00
£13,542.98 40.00 48.00 99.00 351.50

		£538.50

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2023

Notes to the accounts continued

6 MISCELLANEOUS EXPENSES Petty Cash Bonus payments Miscellaneous expenses Legal Fees 7 HOUSE EXPENSES Plumbing services, Insurance and repairs Electrics safety report and repairs Building repairs Boiler repairs 8 HALL CARETAKING Caretaking Caretaking expenses including cleaning 9 HALL MAINTENANCE Repairs Fire extinguisher + electrical equipment testing 10 HALL SERVICES Insurance Water rates Gas Electricity Licences		2023 110.00 200.00 870.00 £1,180.00 547.76 604.00 100.00 £1,251.76 4,500.00 1,865.22 £6,365.22 3,225.99 337.70 £3,563.69 2,425.57 447.94 2,010.59 758.37 511.40 £6,153.87		2022 158.29 250.00 44.00	2022 158.29 250.00 44.00
				£452.29 795.32 329.50 17,671.88 2,380.00
				£21,176.70 4,891.50 783.81

					£5,675.31 560.00 180.38

					£740.38 0.00 340.42 1,960.70 2,066.23
					£4,367.35