2025-12-31-accounts - Hale Chapel

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HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2025

The Trustees are responsible for two trusts:

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

The Trustees present their report with the financial statements of the Trust for the year ended 31st December 2025

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 Catherine Leavey Carole Redhouse Joanne Turner Elizabeth Wilson Barbara Waller

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 this year to £5,712.75 is used by the congregation to assist the Minister’s work in our community.

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 2025

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 20 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, Receipts exceeded Payments on Chapel activities by £8,794.44, but only because £15,000 was taken from our investments to help balance the books

In the case of the Hall, Receipts exceeded Payments by £7,596.78, mainly due to the benefit of few major repairs this year.

There were gains on investment assets of £33,807, comprising £29,603 relating to the Manse Fund and only £3,944 to the Chapel Fund, as a result of taking £15,000 capital from the investment.

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

19 February 2026

HALE CHAPEL - HALE BARNS

Report of the Trustees for the Year ended 31st December 2025

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 2025

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

16th February 2025

HALE CHAPEL -HALE BARNS

Receipts and Payments Accounts for the year ended 31st December 2025

2025 £ 14,849.55 525.00 24,461.88 10,800.00	2025 2024 £ 22,282.68 500.00 9,153.66 10,800.00 50,636.43 23,972.00 430.88 32,879.74 1,400.00 1,018.37 2,210.22 2,133.88 39,164.73 11,471.70 - 11,471.70 17,601.61 £29,073.31 2025 2024 £ 12,913.50 6,072.00 1,074.00 25,430.98 7,404.00 8,650.13 840.00 4,563.67 250.03 17,834.20 7,596.78 - 7,596.78 123.21 £ 7,719.99	2024 £ 22,282.68 500.00 9,153.66 10,800.00	-	2024 42,736.34 64,045.09 21,308.75 17,817.60
26,848.00 665.70 9,152.35 0.00 1,021.11 0.00 1,477.57
2025 £ 14,248.00 10,290.00 892.98
			-	3,491.15 21,092.76
			- -	£17,601.61
				2024 20,059.50 21,707.83 1,648.33 17,817.60
7,215.47 3,020.91 865.00 6,492.11 240.71		7,404.00 8,650.13 840.00 4,563.67 250.03

	7,596.78 -
	7,596.78 123.21		-	19,465.93 19,589.14
	£ 7,719.99		£ 123.21

HALE CHAPEL - HALE BARNS

STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2025

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	2025 2024 £ £ 2,682,774 2,630,171 1,199,496 1,175,976 298,402 292,551 4,180,672 4,098,698

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.

The Insurers have not revalued the property for 2025 but have assumed a 2% increase Investments at Market Value Manse Fund Chapel Fund Current Assets Business current accounts with Barclays Bank PLC Chapel Account Hall Account Petty Cash Total Net Assets	2025 £ 282,919 178,735 461,654 2025 29,073 7,720 97 36,890 £4,679,216	2024 £ 253,056 174,791
		427,847
		2024 17,602 123 0
		17,725
		£4,544,270

HALE CHAPEL – HALE BARNS

Notes to the accounts for the Chapel and the Hall

2024 1,737.80 2,669.40 5,698.00 135.00 640.00 1,183.15 10,219.33 0.00	2024 1,737.80 2,669.40 5,698.00 135.00 640.00 1,183.15 10,219.33 0.00	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	£500.00

	£9,153.66
	1,665.00 4,734.98 0.00 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
£1,018.37

Notes to the accounts continued

6 MISCELLANEOUS EXPENSES Petty Cash Bonus payments Miscellaneous expenses Legal Fees Gifts for services to the Chapel 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 (owed £1326 to the Chapel for 2024) Water rates Gas Electricity Performing rights		2025 100.00 200.00 0.00 0.00 51.90 £351.90 1,252.57 225.00 0.00 £1,477.57 4,500.00 2,715.47 £7,215.47 2,350.00 670.91 £3,020.91 2,677.26 582.21 1,767.89 1,464.75 240.71 £6,732.82	2024 150.00 200.00 14.90 1,845.32 0.00
			£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 0.00
			£4,563.67