2024-12-31-accounts - Hale Chapel

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HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

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 2024

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) Joanne Turner Elizabeth Wilson Barbara Waller Patricia Head

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 £5,414.06 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 2024

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 21 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 45% of the costs incurred by the Haldean Committee.

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 £21,308.75

In the case of the Hall, Payments exceeded Receipts by £1,648.33, but still owes an insurance contribution of £1,326 to the Chapel.

There were gains on investment assets of £28,456.00, comprising £16,831.00 relating to the Manse Fund and £11,625.00 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

3 February 2025

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

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 2024

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

3[rd] February 2025

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

Receipts and Payments Accounts for the year ended 31st December 2024

2024 £ 22,282.68 500.00 9,153.66 10,800.00	2024 £42,736.34 £64,045.09	2023 £ 13,276.39 1,600.00 9,307.75 10,800.00	2023 £34,984.14 £39,772.37
23,972.00 430.88 32,879.74 1,400.00 1,018.37 2,210.22 2,133.88		25,264.00 2,488.31 7,834.18 665.00 1,089.12 1,180.00 1,251.76
2024 £ 12,913.50 6,072.00 1,074.00		2023 £ 13,267.00 6,138.00 1,430.50
	£21,308.75 £21,092.76 £17,817.60		£4,788.23 £25,880.99
	£17,601.61 2024 £20,059.50 £21,707.83 1,648.33 19,589.14 -17,817.60		£21,092.76 2023 £20,835.50 £16,832.78 -4,002.72 15,586.42
7,404.00 8,650.13 840.00 4,563.67 250.03		6,365.22 3,563.69 750.00 5,642.47 511.40

	£123.21		£19,589.14

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2024

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	2024 £ 2,630,171 1,175,976 292,551 4,098,698	2023 £ 2,630,171 1,175,976 298,151
		4,104,298

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		2024 £ 253,056 174,791 427,847 2024 17,602 123 17,725 £4,544,270		2023 £ 236,225 163,166
				399,391
				2023 21,093 19,589
				40,682
				£4,544,371

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

Notes to the accounts for the Chapel and the Hall

1 DONATIONS, GRANTS & LEGACIES Weekly collections Donations Donations with Gift Aid Membership and GA fees Membership and GA fees Gift Aided Gift Aid received from Govt. Grant from M.D.A. (for the wall 2024) Sundry receipts 2 WEDDINGS, BAPTISMS & FUNERALS Wedding fees Baptisms Funerals 3 INVESTMENT INCOME Chapel account Manse account 4 MAINTENANCE OF CHAPEL & GROUNDS Maintening Garden & Graves Insurance Gas Electricity (Overpayment refund in 2023) Water Health and Safety Checks Repairs (£21,963.60 for rebuilding the wall) 5 DONATIONS & SUBSCRIPTIONS Unitarian Christian Association Listed Building subscription Magazines To other Charities Licensing Gifts for services to the Chapel		2024 1,737.80 2,669.40 5,698.00 135.00 640.00 1,183.15 10,219.33 0.00 £22,282.68 500.00 0.00 0.00 £500.00 3,739.60 5,414.06 £9,153.66 1,665.00 4,734.98 2,030.28 1,014.82 487.53 897.73 22,049.40 £32,879.74 80.00 48.00 111.00 653.88 125.49 0.00 £1,018.37	2024 1,737.80 2,669.40 5,698.00 135.00 640.00 1,183.15 10,219.33 0.00 £22,282.68 500.00 0.00 0.00 £500.00 3,739.60 5,414.06 £9,153.66 1,665.00 4,734.98 2,030.28 1,014.82 487.53 897.73 22,049.40 £32,879.74 80.00 48.00 111.00 653.88 125.49 0.00 £1,018.37		2023 1,622.15 1,332.55 4,899.33 115.00 875.00 1,758.99 2,000.00 673.37	2023 1,622.15 1,332.55 4,899.33 115.00 875.00 1,758.99 2,000.00 673.37
					£13,276.39 1,425.00 175.00

						£1,600.00 3,802.57 5,505.18
						£9,307.75 1,530.00 1,800.83 2,601.11 -1,209.84 447.94 488.16 2,175.98
						£7,834.18 40.00 48.00 222.00 637.20 44.42 97.50

						£1,089.12

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2024

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 8 HALL CARETAKING Caretaking Caretaking expenses including cleaning 9 HALL MAINTENANCE Repairs Fire extinguisher + electrical equipment testing 10 HALL SERVICES Insurance (Hall owes £1326 to the Chapel in 2025) Water rates Gas Electricity		2024 150.00 200.00 14.90 1,845.32 £2,210.22 433.88 0.00 1,700.00 £2,133.88 5,209.50 2,194.50 £7,404.00 8,180.00 470.13 £8,650.13 0.00 487.53 2,170.33 1,905.81 £4,563.67		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
				£5,642.47