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2022-03-31-accounts

ANNUAL REPORT AND ACCOUNTS 2022 (For the period to 31-03-22)

www.chapelhouseministries.org.uk Chapel House Ministries is a Registered Charity No. 1156159

Chapel House Ministries Annual Report and Accounts 2022

1. Introduction

The Annual Report and Accounts for Chapel House Ministries is written equally for Trustees and those outside of the charity looking in. As a charity we have to be publicly accountable to everyone. Therefore, it is produced in accordance with the requirements of the Charities Act and any regulations made there under and the Charities SORP; Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard (FRS102) (effective 1 January 2019). For further information please contact the Chairman, Secretary or Treasurer.

Contact Details:

Chapel House Ministries, Chapel House, Moseley Road, Hallow, Worcestershire, WR2 6NH.

2. Administrative Information

Chapel House Ministries is a registered charity number 1156159 operating out of Chapel House (see address above). During the period 01 April 2021 to 31 March 2022 the following Trustees were appointed:

The first charity trustees are as follows:

Paul Frederick Wilcox

Jane Paton Wilcox

The charity trustees appointed for the following terms are as follows: Deborah Mary Austin for 4 years to 20[th] March 2022 Charles Michael Barry Austin for 4 years to 20[th] March 2022 Gillian Lucas for 4 years to 20[th] March 2022 Grahame Lucas for 4 years to 20[th] March 2022

The charity trustees appointed for the following terms are as follows: Deborah Mary Austin for 4 years to 20[th] March 2026 Charles Michael Barry Austin for 4 years to 20[th] March 2026 Gillian Lucas for 4 years to 20[th] March 2026 Grahame Lucas for 4 years to 20[th] March 2026

3. Structure, Governance and Management

Chapel House Ministries is a Charitable Incorporated Organisation (CIO) and operates in accordance with its Constitution dated 4[th] February 2014.

The Trustees are responsible for all aspects of the operation of the Charity including Health and Safety, discrimination and protection of vulnerable people. The Trustees are also responsible for strategic risk management and consider any material risks at each Trustee meeting. Management actions are routinely put in place for material risks. The trustees also have adopted a standard conflict of interest clause.

The value of the charity’s property provides sufficient cover for the long-term liabilities and the low-level strategic risk that the charity is forced to cease operating due to the loss of key Trustees.

The Charity Trustees meet up to four times a year and are responsible for all business decisions of the Charity.

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Chapel House Ministries Annual Report and Accounts 2022

4. Objectives

The objects of the Chapel House Ministries are

5. Achievements and Outcomes

Although it started in the final stages of Lockdown, the year 2021-2022 saw a ‘normal service’ resuming with Chapel House Ministries. It is encouraging to note that 87 individuals have been to stay on personal retreats (either for one day or for a couple of days together) or for personal counselling sessions. Generally, these folk will make use of the kitchen facilities, or the local pub for meals. We don’t normally offer to provide meals unless they are mentees and on occasions, we might do that.

The 135 individuals who have visited Chapel House for the events listed below have represented a wide range of churches and organisations e.g., Baptist Church leadership teams from Worcester and Malvern; Worcestershire Home for Good teams; ‘Fusion’ (University Students) fellowship times; team meetings for the Christian Coach and Mentor Network; An Unexpected Journey weekend retreat at which a progressive approach to contemporary Christianity was explored. It has really felt as if we have got back on track for the initial vision of Chapel House. The help of volunteers has been significant, but not needed very often.

A further highly important function of Chapel House in this period has been to provide a safe and comfortable venue for Jane to see her counselling clients. She receives very positive feedback regularly with comments about the how conducive the environment is for confidential conversations.

In accordance with our Objects, we approved grants to overseas organisations and individuals. In part this was though funds donated for this purpose and partly through general funds. Careful background checks were made to ensure the money sent abroad was both received and used for the purposes intended when the grants were made. In general terms the funding has supported Christian workers in Tanzania. In one case it has enabled a PhD student to become the academic Dean of Msalato theological college, Dodoma. This enables him to train Christian pastors. Some local churches have used this opportunity to sponsor students to attend. In another case the grant has helped a Church Mission Society sponsored family to expand the work amongst people with disabilities in Iringa and, in 2023, in Arusha.

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Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries started in early 2014 and since then has:

2015/16 2016/17 2017/18 2018/19 2019/20 2020/21 2021/22
Chapel House Ministries
a. ministered to, and mentored 296 275 517 420 350 116 93
individuals
b. Number of individuals who 31 18 37 57 32 13 135
have visited Chapel House for
mentoring, hospitality, prayer,
and lectures
c. received the help of volunteers 10 10 10 10 20 0 10
d. Numberof mentors 84

6. Financial Review

In nutshell and as at 31 March 2022:

Expenditure
Chapel House – Equipment and furnishing
Chapel House - Running costs and Garden Maintenance
Mission partners
CCMN Mentoring Network
2021-22
£
2020-21
£
852 463
8,973
15,764
8,202
10,447
7,668
3,306
**Total ** 22,273 33,402
come was received during the year as follows:
Income
Chapel House
Airbnb
Designated for Mission Partners
CCMN Mentoring Network
Donations for Improvements and Loan repayment
2021-22
£
2020-21
£
6,559 11,654
537
15,035
4,940
15,000
2,183
9,896
5,329
0
Total 23,967 47,167

b. Income was received during the year as follows:

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Chapel House Ministries Annual Report and Accounts 2022

7. Actions for the future

The Trustees are keen to build on the existing work of CHM that is proving to be meeting the Objectives. The Trustees continue to pursue how CHM might be used to explore the emerging, contemplative style of the Christian faith that seems to be striking a chord with a number of young Christians who are becoming increasingly isolated from formal church structures. During 2021-22 the Trustees addressed issues around the COVID-19 Pandemic and its significant impact on the ability of the charity to continue as normal during the pandemic. The Trustees reviewed arrangements to ensure safe and social distanced operating. The Trustees also made the decision to rent out the facility under an Airbnb arrangement to ensure that we can maintain cash flow and use of the building during the predicted fallow time. This will be kept under close scrutiny and review as we move forward in the coming months and years, to ensure we can continue to operate within the limitations of the Pandemic and the “new normal”.

The Trustees have also agreed to research separating the Christian Coach and Mentor Network element of our work into a charitable incorporated organisation of its own.

8. Accounting Policies

Accruals: It is the policy of Chapel House Ministries to prepare accounts on a payments and receipts basis. The exception to this is the claim for Gift Aid recovery from HMRC that remains outstanding at the year end. This is treated on an accrual basis.

Property Valuation: The Charity owns one property; Chapel House. The initial value of the building was shown at purchase cost (2014) and subsequently increased by the value of the internal reordering works carried out in 2016-17. The Charity has adopted a policy of revaluing Chapel House, in accordance with the Financial Reporting Standard (FRS102). A professional and independent valuation was carried out on 4[th] February 2022 and is reflected in these accounts. In accordance with the Financial Reporting Standard (FRS102) the Charity will arrange for revaluations with sufficient regularity to ensure that the value in the accounts doesn’t vary materially from its current value. The Trustees plan to seek another valuation in 2027.

Works to Property: Items of expenditure that are deemed to improve the value of the property are capitalised and treated as part of the Fixed Asset “Chapel House”. All expenditure on maintenance is charged to the year of account. Expenditure equipment or assets on or above £2,500 with a life expectancy greater than two years is capitalised and subject to depreciation on the straight-line method over the forecast life of the asset.

Procurement: All expenditure above £2,500 should be subject to Trustee approval prior to purchase. Any expenditure on a single item above £2,500 should be subject to receipt of at least two written or documented quotes and be subject to Trustee approval if the lowest quote is not to be accepted. Any expenditure above £7,500 should be subject to three written quotes based on a clear specification of the works or asset to be purchased, and Trustee approval of the selected quote.

The letting of Chapel House through Airbnb: The Trustees have agreed to use the income from letting to support the ministry and upkeep of Chapel House.

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Chapel House Ministries Annual Report and Accounts 2022

9. The Annual Statement of Accounts 2022

The Statement of Accounts is set out on the following pages. An Independent Examiner’s report is set out on Page 10.

Page No. Financial Statements for the period 1 April 2021 to 31 March 2022
6 Statement of Financial Activities and funds summary
7 Balance Sheet
8 Fund Movement summary
9 Statement of Assets and Liabilities
10 Analysis of Receipts and Payments (notes A, B1 and B2)
11 Additional notes to the accounts (notes B3, C, D and E)
12 Statement of Financial Activities and funds summary 2020-21 for comparison
with 2020-21 on page 6
13 Report of Independent Examiner (to follow)

10. Notes to the Accounts

The following pages set out the statement of accounts together with notes to explain them.

Grahame Lucas Treasurer 7[th] January 2023

Paul Wilcox Chairman 7[th] January 2023

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Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries Statement of Financial Activities For the period from 01 April 2021 to 31 March 2022

Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
Total funds
£
Prior year
total funds
Further
details
£
Incoming resources from generated funds
Voluntary income
Investment income
Other incoming resources
Cost of generating voluntary income
Charitable activities
Prior year adjustments
General fund
Chapel House Revaluation Reserve
Funds used for purchase of Chapel House
Funds used for the improvement of Chapel House
George
The Christian Coach And Mentor Network
Total funds
Incoming resources
Resources used
Transfers between funds:
Invetsment and Assets valuations:
Reconciliation of funds:
Designated
Unrestricted
Represented by:
Restricted
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
Total funds brought forward
Total funds carried forward
Gross transfers between funds - in
Gross transfers between funds - out
Gains/losses on investment assets
Total income
Total expenditure
Net income (expenditure) resources before transfers
-
-
3,854
6,554
9,896
1,475
5
2,183
-
-
-
-
3,854
17,925
2,188
-
2,690
A
41,278
A
540
2,112
47,167
409
B2
30,334
B1
2,659
33,402
13,765
537
D
-537
D
-
B3
-
C
13,765
125,833
139,599
6,204
19,920
32,667
77,412
941
2,454
139,599
6,559
12,079
5,329
1,019
-
60
10,279
7,668
3,246
-
-
-
23,967
1,079
21,194
-
11,299
7,668
3,306
22,273
-4,739
4,411
2,022
1,695
2,183
-
-
-
-2,183
-
-
-
-
-
13,000
-
2,183
-2,183
-
13,000
-2,556
15,228
2,022
14,695
6,204
130,941
2,454
139,599
3,648
146,169
4,476
154,293
3,648
-
-
-
32,920
-
-
32,667
-
-
77,412
-
-
3,169
-
-
-
4,476
3,648
32,920
32,667
77,412
3,169
4,476
3,648
146,169
4,476
154,293

There may be minor discrepancies in the totals as the pence are not being shown on any of the financial statements above and on the following pages.

See Page 12 - Statement of Financial Activities and funds summary 2020-21 for comparison with 2021-22.

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Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries Balance Sheet

As at
31/03/2022
As at
31/03/2021
Unrestricted - General Funds
Chapel House Revaluation Reserve
Funds used for purchase of Chapel House
Funds used for the improvement of Chapel House
George
The Christian Coach And Mentor Network
Restricted
Fund Totals
Less Liabilities:
Provision For Liabilities After One Year
Total net assets less liabilities
Represented by:
Unrestricted
Designated
Current assets
Debtors
Cash At Bank And In Hand
Liabilities
Net current assets less current liabilities
Total assets less current liabilities
Tangible Assets
Current Liabilities
Fixed assets
300,000 287,000
287,000
1,388
6,774
8,161
-
8,161
295,161
155,563
139,599
6,204
19,920
32,667
77,412
941
2,454
139,599
300,000
201
9,655
9,856
-
9,856
309,856
155,563
154,293
3,648
32,920
32,667
77,412
3,169
4,476
154,293

Note 1: It is the policy of the charity to prepare accounts on a receipts and payments basis with the exception of the recovery of tax on Gift Aided donations and the valuation of the Chapel House property.

7

Chapel House Ministries Annual Report and Accounts 2022 Chapel House Ministries Fund movement summary Period: 01 April 2021 to 31 March 2022 Fund antes knccthing Fund T[a￿Sle[S Gakns and L05S85 nces carwi80 fopKdtd Fu Unr•strict•d funds: Getwal fwvj 6.204 6,559 11,2 2,183 Designated fvnds: Jr- Arbnb Funds used for wwchase of Chapel House Funds used for iryrovenEnt of ChaF House Chapel House Revaluation Reserve George 2,1 -2.183 32.667 32,867 Tl.412 19.920 941 71,412 32,920 3,169 13,(JXI 9,8 Restricted fvnds.. Christsn Co¥h And Mertor Network 2.454 5.329 3,3( 4,476 Totsl ehartty funds 139,599 23.967 22.273 13,000 154,293

Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries Statement of Assets and Liabilities (by code) As at: 31 March 2022

Class and nominal code General
(Unrestric
ted)
Designate
d
Restricted
£
£
£
Total
£
Last year
£
6431: Chapel House purchase
6432: Chapel House Improvements
6433: Chapel House Revaluation
6501: Bank current account
Z05: Accounts Receivable
6602: Long Term Loans received
Unrestricted funds:
General
Designated funds:
Funds used for purchase of Chapel House
George
Funds used for improvement of Chapel House
Chapel House revaluation reserve
Restricted funds:
Christian Coach and Mentor Network
Total funds of the charity
Total
Total
Net total assets
Total
Current Asset - Debtors
Liability - Provision For Liabilities After One Year
Represented by
Total
Fixed Asset - Tangible Assets
Current Asset - Cash At Bank And In Hand
-
189,667
-
-
77,412
-
-
32,920
-
189,667
77,412
32,920
189,667
77,412
19,920
-
300,000
-
300,000 287,000
3,628
1,551
4,476
9,655 6,774
3,628
1,551
4,476
9,655 6,774
20
181
-
201 1,388
20
181
-
201 1,388
-
155,563
-
-
155,563
-
155,563
155,563
155,563
155,563
3,648
146,169
4,476
154,293 139,599
3,648
-
-
-
32,667
-
-
3,169
-
-
77,412
-
-
32,920
-
-
-
4,476
3,648
32,667
3,169
77,412
32,920
4,476
6,204
32,667
941
77,412
19,920
2,454
3,648
146,169
4,476
154,293 139,599

9

Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries Analysis of income and expenditure Period: 01 April 2021 to 31 March 2022

General
Designated
Restricted
£
£
£
Total this
year
£
Total last
year
£
0101 - Gift Aid - Bank
0201 - Other planned giving
0501 - One-off Gift Aid gifts
0550 - Donations appeals etc
0601 - Tax recoverable on Gift Aid
08A1 - Non-recurring one-off grants
0901 - Other funds generated
1020 - Bank and building society interest
1030 - Rent from lands or buildings
0401 - Annual Subscriptions
0402 - Training Delivery
0403 - Gifts Received
1500 - Prior Year Adjustment
1730 - Costs of retreats & events
1601 - Administration CCMN
1602 - Website and Email CCMN
1603 - Social Media and Marketing CCMN
1604 - IT Support CCMN
1801 - Giving to mission partners
1850 - Home mission
1870 - Secular charities
2050 - Caretaking
2331 - Cleaning
2343 - Furniture and Equipment
2350 - Upkeep of garden
2360 - Administration
2401 - Chapel House - insurance
2402 - Chapel House maintenance
2414 - Chapel House heating and lighting
2900 - Prior Year Adjustment
Cost of generating funds Totals
Charitable activities Totals
Incoming resources from generated funds Totals
Incoming resources Grand totals
Incoming resources
Incoming resources from generated funds
NOTE A
Resources used Grand totals
Net change in resources (-ve = reduction)
Cost of generating funds
NOTE B2
Resources used
Charitable activities
NOTE B1
540
2,340
-
240
2,994
-
1,250
3,352
-
4,081
50
1,475
388
1,160
-
-
-
-
56
-
-
5
-
-
-
2,183
-
-
-
2,630
-
-
461
-
-
763
2,880
3,234
4,602
5,606
1,548
-
56
5
2,183
2,630
461
763
2,670
930
8,070
25,792
2,763
1,600
-
3
537
1,430
440
820
6,559
12,079
5,329
23,967 45,055
-
-
-
- 2,112
6,559
12,079
5,329
23,967 47,167
1,019
-
60
1,079 409
1,019
-
60
1,079 409
-
-
2,809
-
-
-
-
-
225
-
-
192
625
7,668
-
250
-
-
-
-
-
2,400
-
-
29
-
-
852
-
-
1,345
-
-
573
-
20
989
-
-
2,257
-
-
960
-
-
2,809
-
225
192
8,293
250
-
2,400
29
852
1,345
593
989
2,257
960
6,063
137
1,260
383
14,963
-
23
2,400
56
463
972
781
983
891
960
10,279
7,668
3,246
21,194 30,334
-
-
-
- 2,659
11,299
7,668
3,306
22,273 33,402
-4,740
4,411
2,023
1,694 13,765

10

Chapel House Ministries Annual Report and Accounts 2022

Note B3 Investments: The Charity does not hold any cash investments.

Note C Property Valuation: This was last carried out on 4[th] February 2022 by Messrs Nicol & Co. The basis for valuation was market value based on the values of similar residential properties in the area. The property was valued in the region of £300,000. In accordance with the Financial Reporting Standard (FRS102) the Charity will arrange for revaluations with sufficient regularity to ensure that the value in the accounts doesn’t vary materially from its current value. The Trustees plan to seek another valuation in 2027.

Property: Chapel House, Mosely Road,
Hallow.
Freehold
Land and
Buildings as
at 31-3-22
Freehold
Land and
Buildings as
at 31-3-21
£ £
Cost & valuation history
Purchase
price
March
2014
(including
capitalised fees and costs)
189,667 189,667
Cost of reordering & improvements 2016-17 62,627 62,627
Cost of reordering and improvements 2017-18 2,786 2,786
Cost of improvements to driveway & external
areas in 2020
12,000 12,000
Revaluation on 20-09-2017 19,920 19,920
Revaluation on 04-02-2022 13,000 -
Net book value at the end of year 300,000 287,000
N.b. there were no impairments and no
depreciation applied

Note D Transfers between funds: the funds generated by the Airbnb project of £2,183 in 2021/22 (£537 in 2020/21) were transferred to the General Fund. This project was established to provide funding for the charity by making better use of the Chapel House building.

Note E Debtors: One claim was made to HMRC after 31-03-2022 in respect of Gift Aided income prior to 01-04-2022. The claim totalled £201 (£1,388 (2020-21) and has been treated as an accrual of income in the 2021/22 accounts. The claim was received in November 2022.

Note F Long Term Liabilities: During 2020-21 a long-term loan was repaid, thus reducing the amount of Long-Term Liabilities in the Balance Sheet. The repayment was funded from donations during 2020-21. As the original purpose of the loan was to help fund the purchase of Chapel House, the application of the Chapel House donations to the repayment is also shown as increasing the value of the “Funds used for purchase of Chapel House” in the Balance Sheet.

Donations of goods and services in kind: The revaluation of Chapel House was carried out by Messrs Nicol & Co. free of charge. Our annual independent examination was carried out by Tim Marlow free of charge.

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Chapel House Ministries Annual Report and Accounts 2022

Chapel House Ministries Statement of Financial Activities Comparators For the period from 01 April 2020 to 31 March 2021

Unrestricted
Designated
Restricted Endowment
funds
funds
funds
funds
£
£
£
£
Total
funds
£
Prior year
total funds
£
Incoming resources from generated funds
Voluntary income
Activities for generating funds
Investment income
Incoming resources from charitable activities
Other incoming resources
Prior Year Adjustments
Cost of generating voluntary income
Charitable activities
Prior Year Adjustments
General fund
Airbnb
Chapel House Revaluation Reserve
Funds used for purchase of Chapel House
Funds used for the improvement of Chapel
House
George
Retreats
The Christian Coach And Mentor Network
Total funds carried forward
Represented by:
Unresrestricted
Designated
Restricted
Total funds
Total funds brought forward
Resources used
Total expenditure
Net income / (expenditure) resources before transfer
Transfers between funds:
Gross transfers between funds - in
Gross transfers between funds - out
Investments and Assets valuations:
Gains/losses on investment assets
Gains on revaluation, fixed assets, charity's own use
Net movement in funds
Reconciliation of funds
Total income
Incoming resources
-
-
2,690
-
10,030
29,114
2,250
-
-
-
-
-
3
537
-
-
-
-
-
-
-
-
-
-
1,621
491
-
-
2,690
41,278
-
540
-
2,112
9,965
16,573
-
-
-
-

-
11,654
30,572
4,940
-
409
-
-
-
8,419 13,713 8,202
-
607
2,051
0
-
47,167
409
30,334
2,659
26,538
2,027
21,890
0
9,436
15,764
8,202
-
33,402 23,917
2,218
14,808
-3,262
-
13,765 2,621
537
-
-
-
-
-537
-
-
-
-
-
-
-
-
-
-
537
-537
-
-
-
-
-
-
2,755
14,271
-3,262
-
13,765 2,621
3,448
116,669
5,716
-
125,833 123,213
6,204
130,941
2,454
-
139,599 125,833
6,204
-
-
-
-
-
-
-
-
19,920
-
-
-
32,667
-
-
-
77,412
-
-
-
941
-
-
-
-
-
-
-
-
2,454
-
6,204
-
19,920
32,667
77,412
941
-
2,454
3,448
-
19,920
29,667
65,412
1,669
-
5,716
6,204
130,941
2,454
-
139,599 125,833

12

Chapel House Ministries Annual Report and Accounts 2022 Independent Examinefs Report to tho Irustses of Chapel Hou8e Ministries Rogistered Charity 1156159. I reFJOrt lo the trustees on my examination of the accounts of Chapel House Ministries {the Tnjsll for the year ended 31 March 2022. Responsibilities and basis of report As the chanty trustees of the Trust you are responsible for the preparation of the accounts in accordan￿ wrth the requirements of the Charrties Act 2011 (Xhe Act'}. I report in respect of my examination of the Trust's ac￿L￿ntS carried oui under secaion 145 of the 2011 Act and in carrying out my examination I have followed all the aFplicable Direth"ons given by the Charity Commission under section 145{5){b) of the Act. Independent examinetrs ststement I have completed my examinatÈon. I confirm that no material matters have come to my attention in connection wtth the examination gNing me cause to believe that in any material respect. accounting records were not kept in res￿1 of the Trust as required by section 130 of the Aca,. or 2. the accounts do ncrt accord with those records. I have no concems and have ￿rne across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Timothy Marlow FCMA, CGMA 11 Ingram Avenue, Wor￿ster. 19 January 2023