COMPANY REGISTRATION NUMBER: 05992717
CHARITY REGISTRATION NUMBER: 1131346
Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Unaudited Financial Statements
30 September 2024
A I GROMAN FCA
Chartered Accountants
Groman & Company
5 Violet Hill
St. John's Wood
London
NW8 9EB

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report)
Year ended 30 September 2024
The trustees. who are also the directors for the purposes of company law, pr8sent th8ir report and the
unaudited financial ststements of th6 charity for the year ended 30 September 2024.
Roforon¢o and admlnlstratlve detalls
Reglstored charlty name
Rosslyn Hill Unitsrian Chapel
Charlty registratlon number
1131346
Company roglstratlon numbér 05992717
Principal office and reglstered 3 Pilgrims Place
offlc6
London
NW31NG
The trustees
Mr AC Appleyard
Ms EE Harrison
Mr R Mason
Mr E Wagnar
Mr JL Evans
Ms DES Frankel
Ms AK Bybee
(Resigned 17 March 2024)
Indepondent examlner
A.1. Groman FCA
Grom8n & Company
5 Violet Hill
St. John's Wood
London
NW8 9EB

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Directorfs Report) {contlnued)
Year ended 30 September 2024
Structure, governance and management
Govarnlng Document
Rosslyn Hill Unitarian Chapel (the charity) was incorporated as a cornpany Limited by Guarantee on
8th Novemb8r 2006 (Company Registration Number: 05992717) and is govemed by its M8morandum
of Association and its Articl8s of Association. The charty was registered by tho Charity Commission
as a charity in England on 25 August 2009.
The Rosslyn Hill Unitarlan Chapel had be&n constlluted under a declaration of trust of the "1882
Indenture" as varied by the Constitution of 1996. Th8 charity is a Member of The British and Foreign
Unitarian Association (Incorporated)- a charity registered in England: 255205 and The General
Assembly of Unitarian and Free Christian Church8s: a charity register8d in England 250788.
The trustees
The trust&8s, who are also the directors for the purpose of company law, and who served during the
year were:
Mr AC Appleyard
Ms EE Harrison
Mr R Mason
Mr E Wagner (Resigned 17 March 2024)
Mr JL Evans
Ms DES Frankel
Ms AK Bybee
Appolntment, Inductlon & tralnlng of Tru8t•88
All members are circulaled prior to the AGM 8dvlsing them of the retiring trustees and requesting
nominations for new trustees at the AGM. When considering co-opting trustees, the Board has regard
to the requirement for any specialist skills needed. New trustees ar8 encouraged to undergo
orientation to brief them on their legal obligations under charity and company law. the content of the
Memorandum and Articles of Association, the committee and decision making processes, the
business plan and recent financial performanc8 of the charity. Trustees are encouraged to att8nd
appropriate axtemal trainino gvonts wharo Ihoso will facilitato the undertaking of their role.
The company's current policy concerning the payment of trade creditors is to follow the CBI'S Prompt
Payers Code {copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A
1DUI.The company's current policy conceming the payment of trade creditors is to:
settle the terms
of payment wlth suppliers when agreeing the terms of each transaction;
ensure that suppliers are
made aware of the terms of payment by inclusion of th& relevant t&rms in contracts. and - pay in
accordance with the company's contractual and other legal obligalions.

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Dlrector's Report) (￿ntInued)
Year ended 30 September 2024
Structurei governance and management (¢ontlnuod)
Organlsatlon
The charily is organised so that the trustees me8t regularly to manage Its affair5. There are part
time administrative officers one who manages th8 day-to-day activities, the other financ8 aGtivilies,
one full-time minister Rev Kate Dean, and a PT caretaker was employed for part of the year. We also
have three self-ernployed professionals, one for salaryffinance admin, another the director of music.
and lastly choir mastar. The cleaning function is now sub contract8d to a c18aning company (due to
the pandemic) and our previous cleaner Tup6'd aver.
Invg8tmont Powers
The Memorandum of Assoclation authorises the dlrectors to make and hold investments uslng the
general funds of the charity.
Statomont of trustees, rnspon8lbllitlo8
The trustees, who are also the directors of Rosslyn Hill Unitsrlan Chapel for the purpose of company
law, are responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted
Accounting Practice). Company Law requires the trustees to prepare financial statements for each
flnanclal year which glve a true and falr view of the state of affairs of the charlty and of the incoming
resources and application of resources. including the income and expenditure, of the charitable
company for that year. In preparing these financial statements, the trustees are required to:
select 8Uitable accounting policles and than 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 have been followed, subject to any materlal
departures disclosed and explained in the financial ststements. and prepare the financial statements
on the going concern basis unless it is inappropriate to presume that the charity will continue in
operation.
Th8 trustees are responsible for keeping adequate accounting records that disclose with reasonable
accuracy at any tim8 th& financial position of the charity and enable them to ensure that the financial
statements comply with the Companies Act 2006. 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 trustaes, report was approved by the Board of Trustees.

Rosslyn Hill Unitarian Chapel
Company Llmited by Guarantae
Trustees. Annual Report (Incorporating the Directorfs Report) (contlnued)
Year ended 30 September 2024
Objectlves and actlvltios
The principal actlvlty of the charlty is to unite for worshlp, and to foster liberal religious Ilvlng through
study, service and fellowship.
Th6 trustees have paid due regard to guidanc6 issued by the Charity Commission in deciding what
activities the charity should undertake.
Publlc Bèneflt
We have referred to the guidance contained in the Charity Commissions general guidance on public
benefit when reviewing our aims and objectlV8s and in planning our future services. In particular the
board of trustees consider how our planned services will contribute to the aims and objeclives they
have set.
Achlevements and pgrfornianco
In 2013, the Chapel sold the Willoughby Road site and invested £800,000 of the proceeds into the
M&G's Charifund. The fund has performed satisfactorily over the past year. As custodians of a site
including a Grade 11 listed Chapel and Cottages, w8 inlend to use these monles to maintain and
Improve the fabric and contents of the property as well as support the activilles of the congregation
and the local community both now and in the future.
In line wilh our Unitarian principles of open-minded spiritual enqulry, commitment to inclusive
community building and active social outreach, the Chapel continued to offer weekly morning worship
services both In person and streamed online as well as mindfulness meditation and evening
gatherings (servlcesl. The Chapel has also developed a number of social action initiatives: a highly
successful weekly term tlme Toddler group for local parents,. a monthly Lunch Club for local people to
combat social isolation which is building momentum; a successful monthly Death Café,. and the
Chapel's partnership with C4WS continued through the hosting of a homeless shelter for one night
week in our Hall during the winter months.
In autumn 2024, a new initiative was launched in collaboration with Churches Together in Hampstead,
a series of Climate Cafés to address climate anxiety. Our minister has offered a number of Sunday
aftomoon work6hop8 gpanning divor80 tOPlGO trom Jinging, 3pirituality and ¥torytelllng to Ipiiinlng
about LPAS. The minister also developed the Soul Deep spiritual development course to be offered
online and in person.
These efforts refiect our ongoing commitment to maintaining and developlng our facilities and
programmes to support both our congregation and the wider community.

Rosslyn Hill Unitarlan Chapel
Company Limited by Guarantee
Trustees, Annual Report (Incorporatlng the Dlrectorfs Report) {continuodJ
Year ended 30 September 2024
Flnanclal revlew
The Statement of Financial Activities shows income for the year of £378.018, an increase of £7.049 on
the previous year. Total expenditure was £666,274 of which £175.386 was for the organ restoration
and £90,000 for preparation of the heating works in the Chapel major chapel. Nomial activit18S W8r&
approximately £400,000. The capital works meant there was a net operating deficit of £288,256.
Compared with a deficit of £31,999 the previous year. This deficit was financed from the endowment
fund. Tho total charity funds at year and amounted to £1,518,497 down from £1.636.930 in 2023.The
deficit being less than Ihe Incoma deficlt due to investment Performance in the M&G fund which
help@d to fund som8 of the works.
The present level of funding is adequate to continue to support th8 runnlng of the ch8rity for the year
8head. The bulk of the funds will be replenished three times {on a termly basis) by our licensees who
use our pr8mises for thelr schools. Other sources of incom6 include chlldren holiday camps, events,
car parking, Chapel membership, weddings, memorlal services, monthly givlng and donations.
It is the policy of Ihe charity that unrestricted funds which have not been designated for a specific usa
should be maintained at a level equivalent to one year normal expenditure. The trustees consid&rs
that reserves at this level will ensur6 that, in the event of a significant drop in funding, they will be able
to continue the charity's current activities while consideration is given to ways in which additional funds
may be ralsed. This level of reserves has been maintained throughout th8 year.
Rlsk management
The Board is tasked with regularly reviewing th8 major risks which the charity faces and undergoing
an annual review of key financial systems, to ensure that Sufficient resources can be provided for our
operating budget and in the event of adverse Gonditions. The Board believes that maintaining res8Nes
at near current levels, combined with an annual review of the controls over key financial systems,
should provide sufficient resources in most circumstances. The Board has also examined olher
operational and business risks faced by the charity and confirms that the charity has establishad
systems that should sufflce to mltigate the most slgnlficant risks.
Small Company provlslons
This report has been prepared in accor(lanc8 with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 2 R . 3 Z.f..... and signed on behalf of the board of
trustees by:
Ms AK 8ybee
Trustee

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Independent Examlnerfs Report to the Trustees of Rosslyn Hill Unitarian
Chapel
Year ended 30 September 2024
I report to the trustees on my examination of the financial statements of Rosslyn Hill Unitarian Chapel
{Yhe charity,) for the year ended 30 September 2024.
Responslbllitlos and basls of réport
As the trustees of the company (and also Its directors for the purposes of company lawl you are
responsible for the preparation of th8 financial statements In accordance with the requirements of the
Companies Act 20061'the 2006 Act,).
Having satisfied myself that the accounts of the company are not requlred to be audited under Part 16
of the 2006 Act and are eligible for Independent examination, I report in respect of my examination of
the charlty's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In
carrying out my examination I have followed the Directions glven by the Charity Commission under
sectlon 145(51(bl of the 2011 Act.
Independent examlner's ststsmont
Slnce the charlty's gross income exce8d8d £250,000 your 8xamlner must b8 8 member of a body
listed In sectlon 145 of the 2011 Act. I confirm that l am quallfied to undertake the examinalion
because l am a member of the Institute of Chartered Accountants In England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no matters hav8 come to my attention In connection
with the examination giving me cause to believe:
accountlng records were not kept in respect of the charity as required by section 386 of the
2006 Act; or
the financial ststements do not accord with those records. or
the financial statements do not comply wlth the accounting requirements of sectlon 396 of
the 2006 Act other than any requirement Ihat the accounts give a 'true and fair, view which
is not 8 matter considered 8S Part of An indap8ndanl 8x8mination: or
the financial statements have not been prepared in accordance With the methods and
princip18s of the Statement of R8comm8nded Practice for accounting and reporting by
charities applicable to charitie5 preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}.
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 understsnding of the
accounts to be reached.
A.1. Groman FCA
Independent Examiner
Groman & Company
5 Violet Hill
St. John's Wood
London
NW8 9EB

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Statement of Financial Activities
(including Income and expenditure account)
Yoar ended 30 September 2024
2024
Unrestricted Endowment
funds
fund5 Total funds Total funds
2023
Noto
Income and endowmonts
Donations and legacies
Charitable 8Ctivities
Other trading activities
Investment income
Other income
33,424
340,940
1,655
1,999
33,424
340,940
1,655
1,999
32,964
333,724
2,648
1,633
Total Income
378,018
378,018
370,969
Expendlture
Expenditure on r8ising funds:
Investment management costs
Expenditure on charitable actlvitles
Total oxpendlture
10
11,12
276
665,998
666,274
276
665.998
666.274
402,968
402,968
Nèl expendlture
(288.256)
1288,256)
{31.999)
R•alls•d and unreall8ed gain8
Net movomont In funds
138,000
(150,256
31,826
31,826
169,826
1118,430)
131,590
99,591
Reconclllation of fund8
Total funds brought forward
Total funds ¢arrled forward
255,652
1.381,278
1.413,104
1,636,930
1,518,500
1,537,339
105,396
1,636,930
The statemont of financial actlvitl8s Includes all gains and loss8s recognised In th8 year.
All income and expendtture derive from continuing activities.
The notes on pages 9 to 18 fomi part of these flnanclal statements.

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Statement of Flnancial Position
30 September 2024
2024
2023
Not6
Flxed assets
Tangible fixed assets
Investments
14
117,686
15 1,413,104
117,694
1,381.278
1,530,790
1,498.972
Current assets
Cash at bank and in hand
83,879
227,947
Creditors: amounts falllng due wlthln one year
Net current Ilabllltl88
16
96,169
(12,290
1,518,500
89,989
137,958
Total ass•t$ le88 current Ilabllltl85
1,636.930
Funds of the charlty
Endowment funds
Unrestricted funds
1,413,104
105,396
1,381,278
255,652
Total charlty funds
18 1,518.500
1,636,930
For the year ending 30 Septèmber 2024 the charity was 8ntitled to exemption from audit under sectlon
477 of the Companies Act 2006 relating to small companies.
Directors, responsibllities:
The members have not requirad the company to obtaln an audit of its f5nancial statements for the
year in question in accordance with section 476;
The dlrectors acknowledge their responsibilities for complying wlth the requirements of th8 Act
with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable lo
companies subject to th8 small comp8nles' regime.
These financlal statements were approved by the board of trustees and authorlsed for issue on
, and are signed on behalf of the board by:
Ms AK Bybee
Trustee
The notes on pages g to 18 forni part of these flnancial statements.

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 30 September 2024
General Informatlon
The charity is a public benefit entlty and a private company limlted by guarantee, reglstered in
England and Wales and a registered charity in England and Wales. The address of the
registered office is 3 Pilgrims Place, London, NW3 1 NG.
Statement of compllance
These financial statements have been prepared in compliancg With FRS 102, 'The Financlal
Reporting Standard appllcable in the UK and the Republic of Ireland,, the Statemenl of
Recommended Pr8Ctlce applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard appllcable in the UK and Republic of Ir81and (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006,
Accountlng pollcl•s
Ba818 of praparatlon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain flnanclal assets and liabillties and investment prop8rties measured at falr
value through income or expenditure.
The financial statements are prepared In sterling, which is the functional currency of the entity.
Golng concern
There are no materi81 uncertainlies 8bout the charltys ability to continue.
Judgement8 and key source8 of estlmatlon uncertalnty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that 8ffect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, includlng expectations
of future events that are believed to be reasonablo under the circumstances.
Forelgn currenclos
Foreign currency transactions are initially recorded in the functional currency, by applying the
spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominaled
in foreign currencies are translated at the exchange rate ruling at the reporting date, with any
gains or losses being taken to the statement of financial activities.

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Statements (contlnu
Year ended 30 September 2024
Accountlng policles {¢ontlnuod)
Invastments (contlnuod)
Fund accountlng
Unrestricted funds are available for use at the dlscr8tlon of the trustees to further any of the
charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or
endowment funds.
In¢omlng rosources
All Incoming resources are Included in the statement of financlal activitie5 when entitlement has
passed to the charity- it is probable that the economic benefits associated with the transaction
will flow to the charity and the amount can be reliably measured. The following specific policies
are applied to particular categories of income:
income from donations or grants is recognised when ther8 is evid8nce of entitlement to the
gift, receipt is probable and its amount can be measured reliably.
legacy Income is recognised when receipt is probable and entitlement is establlshed.
Income from donated goods Is measured at the falr value of the goods unless this is
impractical lo measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognlsed in the
accounts when received if the value can be reliably measured. No amounts are included for
the contribution of general volunteers.
incom8 from contracts for the supply of services is recognised with the delivery of the
contracted s@rvice. This is classifiod a& unr8strictod funds unless thgre is a contractual
requiremenl for it to be spent on a particular purpose and retumed if unspent, in which case
it may be regarded as restricted.
Resources expendod
Expenditure Is recognlsed on an accruals basls as a liability Is Incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which it relates..
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activitles includes 811 costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the govemance of the charity apportioned to charitable
activities.
other expenditure indudes all expenditure that is neither related to raising funds for the
10

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Statements (eontlnuedl
Year ended 30 September 2024
Accounting policies (contlnued)
Investments (contlnued)
charity nor part of its expenditure on charitable activities.
All costs are allocat8d to 8XP8nditure categories rellecting the use of the resource. Direct costs
atlributable to a single activity are allocat8d diroctly to that activity. Shared costs are apportioned
be￿88n the activities they contribute to on a reasonable, justifiable and consistent basis.
Tanglble assets
Tangibl& assets are initially recorded at cost, and subsequently stated at cost less any
accumulated depreciation and impairment losses. Any tangible assets carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depr6ciatlon and subsequent accumulated impairment losses.
An increase Sn the carying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless it reverses a charge for impairment that has prgviously been
recognised as expenditure within th8 Statement of financial activitl8s. A d8crease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except lo which it offsets any previous revaluation gain, in which case the loss is shown within
other recogni88d gains and losses on the statement of flnanclal activities.
Dopreclatlon
Depreciation is calculated so as to write off th8 Cost or valuation of an asset. less its residual
value, over the useful economic lifo of that asset as follows..
Improvements lo Buildings
Piano
Furniture 8nd Equipment
5Yo Straight line
25 % straight line
25 10 Straight line
Investments
Unlisled equity investm8nts are initially recorded at cost, and subsequently measured at fair
valu&. If fair value cannot be reliably measured, 8ssets are measured at cost less Impairment.
Listed investments are measur6d at fair valu8 With changes in fair value being recognised in
incom8 or expenditur8.
Impalmiont of flxed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable
amount being estimated where such indicators exist. Whefe the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible reversal at each reporting date.
For the purposes of impaiment testing, when it is not possible to estimate the recoverable
amount of an individu81 asset, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash infiows that largely independent of
the cash inflows from other assets or groups of assets.
For impairment testing of goodwill. the goodwill acquired in a busine55 combination is, from the
acquisition date. allocated to each of the cash-generating units that are expected to benefit from
11

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Flnanclal Statements fcontlftu•d)
Year ended 30 September 2024
Accounting pollcies (contlnugd)
Investments (contlnu•dl
the synergies of the combination, irrespective of whether other assets or liabilities of the charity
are assigned to those unlts.
Financlal Instruments
A flnancial asset or a financial liability is recognised only when the charity becomes a paty to th6
contractual provislons of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are Subsequently measured at the cash or other
consideration expected to be paid or received and not dlscounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares 8re publicly traded or their falr value can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured 8t
cost less impairment.
Other financial instruments, including derivatives, are initially r8cognised at fair value, unl6$s
payment for an asset is deferred beyond normal business terms or financ8d at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of th8 future
payments discounted at a market rate of interest for a similar debt instrument.
Other financlal instruments are subsequently measured at fair valu8, with any ch8ngos
recognised in the statement of financial activities, with the exception of hadging instruments in a
designated hedging relationship.
12

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Ststements (contlnu•d)
Year ended 30 September 2024
Accountlng pollci•s (¢ontlnuedJ
Flnanclal Instruments (contlnued)
Financial assets that are measured at cost or amortised cost are reviewed for objectiv8 evidence
of impairment al the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised und8r the appropriate heading in the statement of financial
8Ctivities in which the initial gain was recognised.
For all equlty instruments regardless of significance, and other financial assets thal are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of Impairment are recognised Immediatety, to the extent that the reversal does not
result in a carrylng amount of the financial asset that exceeds what the carrylng amount would
have been had the impairment not previously been recognised.
Doflnod contrlbutlon plans
Conlributlons to deflned contributlon plans ara recognlsed a8 an expense in the period in whlch
the related Serv1￿ is provided. Prepaid contributions are recognlsed as an asset to the extent
that the prepayment wlll lead to a reductlon In future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the
raporting date in whlch the employees render the related service, the liability is measured on a
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which it arises.
Llmlted by guarant••
Rosslyn Hill Unitsrian Chapel is incorporated as a Company limited by guarantee without share
capital, as from 8th November 2006.
Members guarante8 to contribute an amount not exceedlng £1 each, to the assets of the
Charitable Company in the event of winding up.
Donations and legacles
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donallons
Sundry donations
18,356
18,356
15,305
15,305
Subscrlptlons
Membership subscriptions
15.068
15,068
17,659
17,659
33,424
33,424
32,964
32,964
13

Rosslyn Hill Unitarian Chapel
Company LimSted by Guarantee
Notes to the Financlal Statements (condnuod)
Year ended 30 September 2024
Charitable actlvltles
Unrestrlcted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Ancillary trades
Rentals
Dance Academy
Academy School
Car parking
Concerts and other incorne
Legal compensation
1,320
23,995
10,136
241,107
45,840
18.542
1.320
23,995
10,136
241,107
45,840
18,542
1,715
29,761
10,136
229,903
41,505
14,500
6,204
1,715
29,761
10,136
229,903
41,505
14,500
6,204
340,940
340,940
333,724
333.724
Other tradlng actlvltle8
Unrostrlcted Tolal Fund8 Unrestricted Total Funds
Funds
2024
Funds
2023
Miscellaneous income
1,655
1.655
Inv•stm8nt Incom•
UnroStrlcted Total Funds Unrestrlcted Total Funds
Funds
2024
Funds
2023
Interest recelvable
1,999
1,999
2,648
2,648
Other Income
Endowment Total Funds Endowment Total Funds
Fund
2024
Funds
2023
Gain on disposal of programme
related investments
1,633
1,633
10. Investment manag•ment Costs
Unrestrlcled Tolal Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Administration of investments
276
276
14

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financlal Statements (condnuod)
Year ended 30 September 2024
11. Expenditura on charitable actlvities by fund type
Unr6strlcted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Principal activity
Support costs
661.598
4,400
661,598
4,400
398,768
4,200
398,768
4.200
665,998
665,998
402.968
402,968
12. Staff costs
The total staff costs and employee benefrts for the reporting period are analysed as follows..
2024
2023
Wag8s and salaries
Social security costs
Employer contributions to pension plans
67,401
5,530
7,570
80,501
65,817
5,508
5.374
76,699
The average head count of employees during the year was 3 (2023: 3).
No employee received employee benefits of more than £60,000 durlng the year {2023.' Nil).
13. Trust•• remunoratlon and •xpgn$es
SORP 2015 requlres on8 of the followlng statements to be mad8:
no remuneration or other benefits from employment wlth the charity or a related entlty were
received by the trustees.
14. Tanglblo Ilxed assets
Improvèments
to Bulldlngs
Flxtures and
flttlngs
Plano
Total
Cost
At l October 2023
Additions
322,397
14,000
46,463
382,860
AI 30 September 2024
Dopreclatlon
At 1 October 2023 and
30 September 2024
Carrylng amount
At 30 September 2024
At 30 September 2023
322,397
14,000
46.464
382,861
208,172
14,000
43.003
265,175
114,225
114.225
3,461
3.460
117,686
117,685
15

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Statements {¢ontlnuedJ
Year ended 30 September 2024
15. Investments
Other
Invostments
Cost or valuation
At 1 October 2023
Additions
Disposals
other movements
1,381,278
100,000
(238,000)
169,826
1.413,104
At 30 September 2024
Impalrment
At l October 2023 and 30 September 2024
Carrylng amount
At 30 Septembar 2024
At 30 September 2023
1.413.104
1,381,278
All investments shown above are h81d at valuation.
16. Credltors: amounts falllng due wlthln one year
2024
2023
Accruals
Rent received In advance
Other creditors
4,400
67,946
23,823
4.200
67,946
17,843
96,169
89,989
16

Rosslyn Hill Unitarian Chapel
Company Limlted by Guarantee
Notes to the Financial Statements (wJllnu•d)
Year ended 30 September 2024
17. Pensions and other post retlrement beneflts
Deflned contrlbutlon plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £7,570 (2023: £5,374).
18. Analysls of charltablo funds
Unrestrlcted funds
At10ct
2023
At 30 Sep
2024
Income Expendlturo
Tran•forn Movements
Unrestricted fund
General funds
Designated Fund
Piano Fund
t)esignated Fund
Protected
Capital Property
Fund
Designated Fund
Flower Fund
42,922
378,018
(666,274
138,000
(107,334)
12,500
12,500
200,000
200,000
230
230
255,652
378,018 1666.274)
138,000
105,396
At
1 Oct 2022
At 30 Sep
2023
Income Expenditure
Transfers Movement8
Unr8Stricted fund
General funds
Designated Fund
Piano Fund
Designated Fund
Protected
Capital Property
Fund
Designated Fund
Flower Fund
816,838
369,336 (402.968) (740.284)
42,922
12,500
12,500
200,000
200.000
230
230
1,029,568
369,336 (402,968) 1740,284)
255.652
17

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Financial Statements fconllnued)
Year ended 30 September 2024
18. Analysis of charltable funds (Gontlnued)
Restrlcted funds
At10ct
2023
Expendltur
At 30 Sep
2024
Income
Transfern Movements
Restricted Fund -
Ministeff s
Discretionary
Fund
At10ct
2022
At 30 Sep
2023
Income Expenditure
Trdnsfers Movements
Restricted Fund -
Ministerfs
Discretionary
Fund
4,117
(4,117)
Endowment funds
At10ct
2023
Expendltur
e Transfers Movements
At 30 Sap
2024
Income
Permanent
Endowment Fund
Expendable
Endowment Fund 1,381,278
1,381,278
31,826 1,413,104
31,826 1.413,11M
At
1 Oct 2022
At 30 Sep
2023
Income Expenditure
Transfers Movements
Pemanent
Endowment Fund
Expendable
Endowment Fund
1,633
1.633
503,654
744,401
131,590 1.379.645
503,654
1.633
744,401
131,590 1,381.278
18

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Management Information
Year ended 30 September 2024
The followlng pages do not form part of the flnanclal statemènls.
19

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Detailed Statement of Flnancial Actlvitlos
Year ended 30 September 2024
2024
2023
Income and endowments
Donations and legacies
Sundry donations
Membershlp subscriptions
18,356
15,068
15,305
17,659
33,424
32,964
Charltable actlvitles
Ancillary trades
Rentals
Dance Academy
Academy School
Car parking
Concerts and other income
Legal compensation
1,320
23,995
10,136
241,107
45,840
18,542
1,715
29,761
10,136
229,903
41,505
14,500
6,204
340,940
333,724
Other tradlng actlvltles
Miscellan8ous income
1,655
Investment Income
Interest receivable
1,999
2,848
Other Income
Gain on disposal of programme related investments
1,633
Total Income
378,018
370,969
20

Rosslyn Hill Unitarian Chapel
Company Limited by Guarantee
Notes to the Detalled Statement of Financlal Activlties
Year ended 30 September 2024
Expendlture
Investment management costs
Administration of investments
276
Exponditure on charitable actlvlties
Wages and salaries
Employerfs NIC
Pension costs
Church management and admlnistration
Weddings, Baptisms and funerals
Organ expenses
Subscriptions to GLA and LDPA
Insurance
Choir expenses
Ministerfs expenses
Children's Chapel
Chapel - Major works
67,401
5,530
7,570
147,846
1,670
175,386
5,485
20,406
2,949
6,875
3,579
216,901
65,817
5,508
5,374
96,988
1,144
10,635
4,385
17,716
7,044
3,983
3,513
176,661
661,598
398,768
Ind8P8ndent Examiner Fee
4,400
4,200
Total axpendlturg
666,274
402,968
21