R¢port of Thte and Unaudited Fin8nci&l Ststettjents forthe Ye&r Ertded 31 D&Ymber2 08tStreet UDitari8n Chapel Ttylor Hobbs Ch¢ny Tree Bam Wslcot L Drakes BrOu10n WR102AL
Contats of Rep)rt of theTntee 2 3 Not¢s to th¢Final Stst¢Th• 7 to 13 14 to IS
rff the Y¢8r 31 Dwernbu 2023 TruEs ARWd MtsJACth MtsR G Retsll PRINCIPAL ADDRE&S WRII 4PJ REGIrnED CItARrrYNUMBER 1154373 WR102AL SOLICITORS
Oat Stret UDitarian Chyl Report ofthe TnL8 (or the Ye4r EDded 31 D¢¢¢mbff 2023 The Injsrees present their report with th¢ financial ststemetts of the charity for the year ended 31 D#embtt 2023. The hav¢ adopt the provisions of Aemting and Reportin8 by Chariti¢s'. Statement of Reci>1c Prnctice applicable to chariti¢s preparing their accouttts in accordall with the Fi08ncial Repornu Swjdard applicable in the UK Republic of Ir¢l4nd IFRS 102) (effeciive l Janu&ry 2019). OWECTIVES AND ACllVITIES Objettlves attd alms The object of the Ctwity 18 the prgmotion of reli8ion in 4CCOTdwK¢ with the prin¢ipks Of the GeJKtal Assembly of Utiitsrian Publlc ID pursuitof the ObJts of the Ch8riry, theTnJstees provide a place of worship for all toatte ACHtEVEMENT AND PERFORMANCE DutiDg the year. the TnLqt hL8 continued toputsue the Obje¢tiv¢s of the Charity. ANC REEw rall¢Sl posltlo Th¢ swplw for the unrestri fund for2023 WAS £5.199 (2022: £14.951) Th¢ Truste¢s have PUT5ued a policy of mainlainin8 the wot*ty of the Charity atKI of wwting the reltBiol 2nd other ¢hritllble WOTk of Unitsrians in Evesharn atxl vern. STRUCTh, GOVERIYAIYCE AIYD PIIANAGEM Governlng document The ¢haTity is controlled by its8overning documenL a deed oftrustand coThststute$ an unio•dcbwity. Cbarlty eonsdthdo The Governing i¥ the wnslitytion adompj on I lth Mawh 2012. Recryitmwjt •Dd 4ppolntment of new trustees Th¢ Gov¢mith8 Document provides for & maximum of eight Mana8ing Tn]sfec& The TnLStees are an[wered w fill any llldlldlott Ittd tr8lnhg•f new tThst¢ The Chairnwj of the Tn is responsible for the irthion of any n¢w Trustees including awareness of the duties of a Tn]steC, 8nd awaren$ of the Governin8 Documen4 admini5tr8tive pro¢¢dut4 and the histori1 aTwJ philosophical approacortheChaTlty. Th¢ ltiSh & Unitsri8n Asso¢iabim (In¢orpornted) Ess¢x Hall. 1-6 Essex StreeL ld0, WC2R 3HY STATEMENT OF TRu%fEES' RLSPONSIBILITIES The tn sre res[xWlb1e for preparing Rert of th¢ Trusttt5 and th¢ fu)1181 ststem¢nts in accordartce with applicabk law and United KÉDgdom Accounting Stand&rth (United Kingdom GeneTally Accepted AccountiD8Praui¢e). P8g¢ 2
Oat Street UDi18rianChllpEI RwtTofth¢ TnLSt¢¢s for the Year Ended 31 Dmber2023 srATEMENT OFTRUSfEES' RESPONSIBILITIES- ¢onlSnued The law applicablr to ¢hwiiies in ED8knd and WaW the Charities Ac¢ 2011. Ch8nty (A¢wwts and RePts) R¢gulatioA8 2CK18 and the provi$i0Th8 of th¢ trust deed require5 the trustees to ]xepAre financid statements for each fuwjcial year which 8ive a tnje ttnd fair view of the state of affaiTr of the charity attd of the incomin8 TCeS and applieation of r¢50UW, including the income and ¢xpenditure. of th¢ charity for that perityj. tn prepari Èbos¢ fwoncial ststcmeDL% the tsvstees aK¢ t¢quired to select 5uitsbie accoug policies and then apply them ¢otisi8tentty" observe the methods dprinCIpleS in th¢ Ch8rity SORP; make jud8¢meEts and &8titDdtes thatgrc r$¢1¢ and pnthDt: prepare the finanThal statements on the gOib)g concern basis UDless it is inappropria to P¢ tho¢ th¢ tharity will Th¢ ¢¢$ are responsible for keeping prw a¢¢outttinB recor& which discloBe with rewDablc ll¢CEwa¢y •( any time the fillall¢l position of the clwity aTtd to cnabl¢ them ¢nsur¢ that the fmancial statern Comply with the Charities Acl 2011. th¢ Charity {A¢counts and RqS) Regulions 2008 and Ibe provtsions of the trSt deed. They are also rwnsible for fegUardIng the &8sets of the charity and hence for Te•sothle #eps for the pention and ddethiott of other ittegu]8ritie5. The tru5tets Are r¢sn*Ile for th¢ mattrteDance and integrity of the charity attd fthallcial Infornon included on the charity& website. Legislalion in th¢ Unikd Kingdom 8ov¢ming the preparntion and dissemination of financial statements ay differ frDm legislatioD in 0t1mjuril¢tio$. Approved by orderof the boanlof trvst¢¢s on........ ........ and sigtKd on its behalf by.. Mts J A Coup¢r- Tnwt¢e g¢3
entsl 31 DettmE¢r 2023. Rwsibilitses 8nd b of Tryrt examination I hav¢ folio all wli¢oble by theCl[ityCl wthSeui(ffl 145(5Xb)of the Ad. the accounts (b not occtyd with those . Lv Laurd Carter MAAT T8yloF Hdth Walcot Lane WR102AL D*:..La.loqiaolAk..-.
Oat Street Unitsrian Clyl StAtem¢nt of Fill¢11 Activities for the Year Ettded 31 December 2023 31.12.23 31.12.22 UnSlea Restricted fund fi]nds Dtinations and legacic$ 31,363 28.311 59,674 36.705 5.816 5,816 4.765 Totsl 37,179 28,311 65.490 41,470 EXPEIWITUBE ON Ch4Tit#ble a¢tMtk9 Oat Street Unitarian Ch Trnnsforns Project 31,804 31,804 17215 24.174 9,277 17,215 31,804 17215 49.019 33,451 Net g&inO{lSes} on investrnents (176) {176) (698) NET ll¥COME 5,199 11.096 16295 7,321 RECONCILIATION OF FUNDS Totsl fun& brought forw8rd 155.836 7.523 163J59 156,038 161,035 1&619 179,654 163J59 The I¢¢$ fom) of th¢5¢ financial statemej& Po8¢ 5
Oat Strect Unilarian Chyl 31 Dccember 2023 31.12.23 Totsl 31.12.22 Tots fi]nds restaied Unrestrict1 Rc5tricttd FIXED SETs Tanble assets I.120 l(Kl,280 100,000 CURREKr.ETs Dcbiors Investments Cash at bank 5.593 5.593 9.864 54,5fA 55 J22 18,459 73.781 fJ).915 18.459 79J74 64,428 cREDORs Atnounts falling due witbin ODCyt4r 10 (1.) NET CURRENT ASSETS
.915 18,459 79J74 63,359 TOTAL ASSETS LESS CURRENr LIABILITIES 161.035 18.619 179,654 163.359 NET ASSETS 161.035 18.619 179,654 163.359 UnStriCteI fund5 Restricted fids 161.035 18,619 155.836 7,523 TOTAL FUNDS 179.654 163.359 71& 702 The financial 5tat¢ments W¢fE approved by the Botrd of Trustees atyj aulboris for ISSUE OL ............................................. and were signed ¢m its behalf by.. A R Webb- TnLS*¢ Page 6
ACCOUNTING POLICIFS BAXII ofprepwillg the fiTraDttsI ststrm¢nts The finK]dI staternc of the charity. 1¢h is a pthlic ertity FIiS 101 hwe be•) pryed in accordance the Charities SORP (FRS 102) 'AccthmtiDg atrj Rcp)rtiD8 by Ctwities.. St¥temcnt of St8ndard app]icable in the UK Rwthli¢ of Itt11 (FRS 102) {efflIve l JaDWry 2019>. FInl•l RqJortttL8 Standard 102 The FinaTKwI Repxting sta]rd applithle in the UK RyblÈc of IT¢IBn& and the ajarities Act Extaiture is acc(rtmtyJ for (ffl a paYTrts b&is and ieD elatsifieAI utth that agwte all cost TaAtS0 Fund •ccouAIIDg DONATIONS AND IEGAC 31.1223 31.1222 Totsl Totsl 11811 11061 25.872 1,492 io, 22350 7,206 1,330 Gift aid 10.0 15350 28.167 31 J63 28Jll 59.674 36.705
Notes to the Finllncial St&temts-tonIinued for the Y¢JrEnd¢d 31 De¢¢mb¢r2023 DONATIONS AND LEGACIES- ¢ontlDued Grotts rx¢ivryL itt¢luded in th¢ abové ar¢ &s foll¢)ws: 31.12.23 31.12.22 Midland UJ]itsrian ASltIOn Wychavon District coll1] WoTrester CC Dudley Tnffjt Wood Green Tnwt North Maivem Chapel Trus¢ 52(Kl 2,667 300 15.(w)O 250 22250 28.167 INVEsfMENT INCOME 31.12.23 31.12.22 Totsl Totyl 5.615 5.615 201 4,608 157 5.816 5.816 4.765 Includ within received for thc year is an atnount tLrtallÉDg £IJIO whith r¢htes to the re¥ets of 8n accoting adjiistmentmth in the Prioryearrelating to rents notteceive¢L The a¢tual rellts rece1Td during thc yr totaEied £4J05 (2022: £5.9I8). TRUSTEES, REMiINERATAON AIYD BEP4EFITS There were DD twstr4 remun¢Tthon or other benefits for th¢ ye4r ellded 31 Decernkn 2023 nor for the yeAr ents 31 DeceMi2022. Thw¢¢es' expew¢s Th¢ wer¢ ¢KJ ts¥siees' expe¢$ paid for the year ¢nd¢d 31 Dnber 2023 nor (or the yw ¢rk 31 Deca)kn2022. Page 8
forth¢ YwEnthd 31 lkne4DbEr2023 COMPARATIVES FOR THE STATEM OF FINANCIAL A1vITIEs 35,058 1.647 36,705 Inv¢sttneni iome 4.765 4.765 39823 1.647 41.470 Chwltsbk a¢tlvll 24,174 24,174 9277 Trf0m)ers Proje 9277 24.174 9277 33,451 (698) (698) 14951 (7,630) 7J21 RECOIYCILIATION OF FUNDS 140385 15.153 156,038 TOTAL FUNDS CARRIED FORWARD 155136 7523 163 J59
fLY the Year 31 DexDbeT2023 TANCIBLE FIXED A&Strs Fred] Plknt COST At l Jgnuzry2023 AdditioDS I.[ 100.o(K> 350 350 I.[ 350 l(X),350 DEPRECIATION Charge for y 70 ET BOOKVALUE At 31 DMEth2023 i(KJ.( 100.280 At 31 De¢&mi*r2022 io). iOO.O(K) 31.1123 31.1222 as reststed (Ah¢r debtW5 5593 31.1123 31.12.22 9,864 Page io
forthe YearEThkd 31 tknxDbEr2023 CREDrroRS: AMouKfs FALLING DUE WTfHIN ONE YK4R 31.12.23 31.12.22 11. MOVEMEKf IN FUNDS At 31.1223 At 1.1.23 infill 155W6 5.199 161,035 Hibbert Tryt 353 10.743 2.661 IS.958 5215 7J23 18,619 TOTAL FUNDS 163J59 16.295 179,654 37.17) (31.8(M) (176) 5.199 Re5tr1cted fvn Hiljbert Tn]st 555 Zl.756 (202) {17.013) 353 10.743 28Jil {17215) 11,096 (49.019) (176) 16295
for the Ye4r Ended 31 Dub2023 ii. Net At 31.1222 At 1.122 I85 14.951 155.836 3.613 (I J05) (6J25) 5215 15.153 (7,630) 7523 15&038 7J21 163J59 in fiutds 39.823 (24.174) {698) 14.951 Hibb¢rtTn4¢ (I J05) (7.972) (1,305) {6J25) 1ffl7 1fy47 (9277) (7.630) 41.470 (33,451) (698) 7.321 A turtffjtr 12 aTrJ wioryw 12 nk¢£billcd Vill( is & follov Net Ai 31.1223 At 1.122 140.885 20.150 161.035 Re#rlded HiE4)en TnL 3.613 11540 1952) 4.418 2.661 15,958 15.153 18.619 156,038 23.616 179,654 Py12
Oat Stred Unitsriati Ch1 Notes to the Fin¢1 Statements. eontinued forthc Year E[ed 31 Dcccrnbcr2023 MOVEMENT IN FUNDS-¢4lDtIDu¢d A cwrent y¢ar 12 month& and wior year 12 moDth$ combined nel moveme in funds. included in the obove ate 45 follows.. expended in funds UJwe•trl¢¢ed funth Genernl f 77,IW2 155,9781 (8741 20,150 Restrltted HibEertTru5t Woodween Tnwt 555 29.403 (1,507) (24.9831 (952) 4.418 29,958 {26.492) 106.960 {82.470) (874) 23,616 RKIATED PARTY DISCLOSURES There were no related pw trgtytclions for the yeuended 31 DeMb2023. Page 13
Oat Str¢¢t Unitsrian Chapd Detailed Stat¢ment of Financial Activities forthe Year Ended 31 De¢embu 2023 31.12.23 31.12.22 Don$tlow and le8AtI DDnBtions Oift aid Le8aCi¢S 12.811 1,492 10,0 7,000 13.061 25.872 1,492 10,060 22250 7,208 1.330 15.250 28,167 31,363 28,311 59,674 36,705 Inyestmeot Income Rents rtteiY¢d Depo$ita0Ullt interegt J,615 201 5.615 157 s16 5816 4.765 Tots] lts¢omlD8 reur¢t4 37.179 28Jll 65.490 41,470 CbartlAble aetivltl Ministy costs 13J95 10,119 6J46 23514 6J40 5292 984 11,083 970 70 14,496 7.828 Light and h1 Post, sthtiottery & adv¢rti$1tt8 Otherpr¢mise6 Coots Sundries Pl&nt and maehirry 5292 274 11,083 970 30 710 4,865 2.385 40 31044 17215 48259 33.451 Support to GoV¢rn¢C Accountw and legal fees 7fKJ 745) Tothl re0oU ex 31,804 17215 49,019 33,451 r4¢¢ ljefore gAIo•¥JDd loHe8 5J75 11,096 11471 8.019 Re811$¢d reco1•¢d 8Alno Iom 4,615 11.096 15.711 8.019 ThlyFA8e do¥ ttot forni pt ofthe #atytory financial stBt¢mu)ts Page 14
Detsil¢d Stst¢nHIt ofFinallcial Activiti¢5 forth¢Y¢8rEnded 31 Dxember2023 31.1123 31.12.22 TotsI R¢8li5ed r¢togntsed uakns aDd losses Brought foTrwd 4,615 (176) 11.096 15.711 (176) 8,019 (698) Net In¢ome 5.19) 16295 7.321 P8ge 15