## **TOLPUDDLE OLD CHAPEL TRUST**
(A Charitable company limited by guarantee and not having share capital)
Registered Company No: 08908950
Registered Charity No: 1159578
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CONTENTS**
|**______________________________________**|**______________________________________**|
|---|---|
||**Page**|
|Contents|1|
|Information|2|
|Chairman’s Report|3 – 12|
|Trustee Directors’ Report|13 - 16|
|Independent Examiners Report
|17 - 18|
|Statement of Financial Activities|19|
|Balance Sheet|20|
|Notes to the Financial Statements|21 - 27|
1
## **TOLPUDDLE OLD CHAPEL TRUST**
## **INFORMATION**
## **______________________________________**
**Directors and Trustees** The Directors (who are also Trustees under charity law) of the charitable company, all of whom served throughout the year were as follows:
A McCarthy (Chair) (resigned 16 July 2023) R Brunt (Company Secretary) P W Martin (appointed 16 July 2023) D Willey (resigned 1 September 2023) A Whittlesea (resigned 6 February 2023)
**Company Secretary** R Brunt **Treasurer** C Huckle **Project Manager** C Johnson **Registered Office** 59A Main Road Tolpuddle Dorset DT2 7ET **Registered Charity No.** 1159578 **Registered Company No.** 08908950 (ENGLAND & WALES) **Independent Examiners** Advoco 14A Albany Road Weymouth Dorset DT4 9TH
2
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
**___________________________________**
## **Background**
I have set out the progress that the Trust has made since 1st March 2022.
Tolpuddle Old Chapel Trust (TOCT) was established for the purpose of securing the ownership of the Grade II* listed former Methodist Chapel and its site in Tolpuddle, Dorset and to plan the renovation and appropriate re-use of the building.
The organisation was formed by residents and volunteers with a specific interest in heritage matters, who felt they had a particular expertise to contribute.
The former chapel is listed as Grade II* by Historic England and is on their At-Risk Register, Historic England Building ID: 106409.
It was built in 1818 as a Methodist chapel. As a chapel it was used by the Tolpuddle Labourers, later known as the Tolpuddle Martyrs and it is believed that George Loveless and Thomas Stanfield (two of the Tolpuddle Labourers) were involved in the construction of the cob chapel and were lay preachers there. For sixteen years, the chapel became a ‘sanctuary’ for the families who worshipped there. It allowed them to exchange ideas and build confidence to challenge the injustices of their harsh living and working conditions and explore ways to mitigate their poverty and deprivation. These experiences paved the way for establishing a Friendly Society of Agricultural Workers in Tolpuddle.
The building has not been used as a chapel since 1844 when the lease expired. Since then, it has been used for agricultural purposes. It has cob walls and a clay tiled roof. Prior to its purchase in February 2015, it was privately owned and was not accessible to the public.
The Trust registered as a private limited company by guarantee on 24th February 2014. Company number 08908950. Planning for the purchase and project preparation started in April 2013 under the guidance of The Architectural Heritage Fund.
It became a registered charity on 11th December 2014. Registered Charity no 1159578.
## **Objects of the Trust**
The preservation, maintenance, and renovation of the Grade II* listed former Methodist Chapel and its site in Tolpuddle, Dorset and its historical, architectural, and constructional heritage, for the benefit of the people of Tolpuddle and of the Nation.
TOCT is committed to sympathetically preserving, renovating, and maintaining the Grade II* listed building and its site as 'a quiet place in the heart of this historic Dorset village'. It is our hope that through the process of renovating the former chapel it will become a place for activities that will inspire a wide range of visitors and participants to engage with and understand the significance of the Old Chapel story and give them a direct connection to the times of the Tolpuddle Labourers/Tolpuddle Martyrs.
3
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
## **Trustees as of 28[th] February 2023**
Andrew McCarthy - Chairman
Robert Brunt – Secretary
David Willey
Philip Martin
## **Volunteers:**
Sue Adams - Solicitor, Steele Raymond - as of 27th February 2014
Colin Clare – Webmaster – as of 17th February 2015
Phil Drake – Heritage Walks Co-ordinator – as of 18[th] May 2016
Rob Ellett – Mail Chimp Co-ordinator – as of 20[th] July 2018
Colin Huckle - Treasurer - as of 24th March 2014
Ian Cray – TOCT Photo & Video Producer/Editor – as of July 2018
Nicki Brunt – Project Finance Manager & liaison with National Lottery Heritage Fund. – as of 1st February 2023.
## **Project Team**
Andrew McCarthy - TOCT Chairman.
Robert Brunt – Project Design Team Member. – as of 1[st] February 2023.
Crystal Johnson - Project Manager (until January 2023)
Robert Battersby– Architect & Director, Architecton, Bristol.
Victoria Wales - Architect, Architecton Bristol
Trevor Groom – Quantity Surveyor.
Barry Honeysett – Structural Engineer.
Craig Dashfield – Services Engineer.
Justin Chappell – Construction, Design & Management Consultant
Delivery Manager – Angela Herrera
4
**TOLPUDDLE OLD CHAPEL TRUST**
**CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
**___________________________________**
## **The Building & Site**
Since November 2021, when renovation work commenced on site, two new information boards have provided information to the public about the project and its sponsors. An image of the renovated and extended chapel is also on display.
## **Awareness Raising Opportunities, 2022/2023.**
TOCT continued to maintain contact with our followers as well as attract new contacts.
- Friends of Tolpuddle Old Chapel Trust Newsletter July 2022.
- TOCT Website. www.tolpuddleoldchapeltrust.org.
- TOCT Twitter feed @TolpuddleOCT
- Many visitors to our website & Twitter feed signed up to become ‘Friends of TOCT’. Anyone signing up to be a ‘Friend’ receives periodic updates about the progress of the project by e-mail; there are now well over 200 ‘Friends’.
## **Website:**
The TOCT website – www.tolpuddletrust.org, established in February 2015 by Colin Clare, Webmaster, who continues to provide the latest news about the project. I am grateful to Colin for his patience and attention to maintaining such an informative website.
## **Twitter: @TolpuddleOC**
I (Chair, Andrew McCarthy), continue editing our Twitter feed. The bulk of the work is carried out by Ian Cray, our Photo & Video Production Editor. Ian prepares creative copy and video snippets for each post, including composing the background digitised music. All year he has faithfully attended the construction site, sometimes three or four times a week, to record video footage of building progress. He turns these into two-minute Tweets. The numbers of followers have increased to over 1,250 with on average 1,600 views a week, with numerous ‘Likes’ & ‘Re-Tweets’. My sincere thanks to Ian for maintaining such a high standard of visual production.
## **Educational & Research Hub:**
TOCT Trustee, Philip Martin, continues to co-ordinate research into the’ The Missing Years’ (1810 – 1834) of nonconformist worship in Tolpuddle, including the building and use of Tolpuddle Old Chapel. We look forward to our website being a digital Education & Research hub, a major contributor, source and guide for knowledge about the Tolpuddle Labourers and their families in Tolpuddle in the 19[th] century.
Philip published three papers:
International Women’s Day – The Women of Tolpuddle. (March 2022)
Tolpuddle Old Chapel – Narrative, (August 2022)
Radical Objects ‘Tolpuddle Old Chapel’ (October 2022), for the prestigious History Workshop’ online series. (19.6K followers on Twitter).
5
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
On 15[th] June 2022, Philip gave an ‘Outreach Talk’ ‘Remembering the Tolpuddle Martyrs’ to the Alresford Historical and Literary Society (Hampshire)
I am most grateful for his continued research work and for his wise counsel.
## **Visitors:**
TOCT continued its practice of welcoming visitors by arrangement to the Old Chapel construction site.
March 2022.
Living History Visit from retired Tolpuddle Labourer, Sam Bridle aged 92. Sam lived opposite Tolpuddle Old Chapel in the 1950s. He used to stable his horse called ‘Madam’ in the Old Chapel.
April 2022.
Long-term TOCT supporter and worker for social justice, Colin Brady, made a site visit.
May 2022.
Our former lead architect, Paul Richold, now acting as a consultant for Architecton, came to view progress and advise on colour schemes and bench design.
July 2022.
Trustees welcomed Historic England and their consultant Tobias Carleton-Prangnell for a training day for stonemasons and conservation workers.
August 2022
Councillor Val Pothecary, Chair of Dorset Council and a group from Dorset Council made a site visit to view progress. We are grateful for their grant support.
November 2022
Visit from High Sherriff of Dorset accompanied by the Chairman of Dorset Council. After laying wreaths on the grave of Tolpuddle Labourer, James Hammett, to mark the 131[st] anniversary of his death, the party then visited our construction site to view progress.
January 2023
It was great to greet Rev Ian Tattum and his wife, Rev Ruth Lampard.
This is the first visit researching the Old Chapel story as part of Ian’s preparation for an article in the July 2023 issue of The Church Times.
6
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
February 2023
It was wonderful to welcome back to Tolpuddle a former resident and strong TOCT supporter, Liz Arkell. Following her visit, we are overjoyed to receive a substantial donation for our renovation project.
Final inspection of the renovation and construction works by Historic England.
It was good to receive Sarah Ball, At Risk Architect and Jessica Holland, Architect at Historic England.
## **Artists’ Impressions.**
During the year we have been privileged to receive three new artistic impressions of the Old Chapel from three artists. These will be added to our existing collection of works from three other artists.
They will all be eventually available in our onsite mini website.
October 2022 – Dr Rebecca Warren
November 2022 – Michelle Underwood
January 2023 – Phil Forder.
We welcome works from other artists to join our online gallery.
## **Meetings: Either face to face or digital.**
## **Key meetings:**
## Trustee Meetings.
8[th] March 2022 – Preparation of a paper by Professor Philip Martin for International Women’s Day 2023. Meeting with Andrew McCarthy and Professor Philip Martin approved digitally by trustees.
10[th] March 2022 – To discuss and authorise Chairman to sign a Grant & Loan Agreement between Dorset Council and Tolpuddle Old Chapel Trust to support the restoration of Tolpuddle Old Chapel dated March 2022.
28[th] March 2022.
Presentation by Professor Philip Martin of a Draft Business Plan to initiate discussion.
7
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
14[th] April 2022.
Following interviews on 5[th] and 7[th] April for four short-term posts, all approved by the National Lottery Heritage Fund, trustees formally agreed to make four appointments for consultants for Activities, Formal Learning, Interpretation Designer and Evaluation.
The Chair of the Board of Trustees confirmed these appointments in writing on 19[th] April 2022.
10[th] June 2022.
Chair of Board of Trustees accepted the resignation of the Activity Consultant.
27[th] June 2022. Trustees approve job description for the new short-term post of Delivery Manager. (Previously approved by NLHF)
1[st] September 2022
Following formal interviews on 19[th] August 2022 for the post of TOCT Delivery Manager, trustees approved the appointment of Angela Herrera as Delivery Manager.
9[th] September 2022.
Trustees meet to agree to use the term ‘Tolpuddle Labourers’ within all our interpretation. This followed on research by Professor Philip Martin.
20[th] September 2022.
Meeting at the Tank Museum re Interpretation
17[th] October 2022.
Trustees agreed funding for TOCT mini web site as part of our Interpretation budget.
28[th] November 2022.
Trustees agree final wording for Interpretation.
15[th] December 2022.
Trustees agree updated Activity Plan for 2023.
10[th] January 2023
Trustees meet to approve request to National Lottery Heritage Fund for TOCT to draw down £2,700 from our Project Contingency towards the purchase of chairs and tables.
8
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
## Progress Meetings with National Lottery Heritage Fund Team.
3[rd] March 2022 – On Line Progress Meeting with National Lottery Heritage Fund Team.
16[th] June 2022 – Progress Meeting with National Lottery Heritage Fund Team in Tolpuddle
26[th] September 2022 – On Line Progress Meeting with National Lottery Heritage Fund Team.
5th December 2022 – On Line Progress Meeting with National Lottery Heritage Fund Team.
Project Design Team Meetings - Monthly Progress Meetings:
During the year the Project Design Team along with representatives from Sally Strachey Historic Conservation and Greendale Construction met 12 times on site followed by a formal meeting in the afternoon in Tolpuddle Village Hall.
The Project Team members were:
Andrew McCarthy - TOCT Chairman
Crystal Johnson - Project Manager (until January 2023)
Robert Brunt – as of 1[st] February 2023
Robert Battersby– Architect & Director, Architecton, Bristol
Victoria Wales - Architect, Architecton Bristol
Trevor Groom – Quantity Surveyor
Honeysett – Structural Engineer
Craig Dashfield – Services Engine
Justin Chappell – Construction, Design & Management Consultant
Jake Motley - Contract Manager, Sally Strachey Historic Conservation
John Mullins – Site Manager, Sally Strachey Historic Conservation
Neil Drizzle - Greendale Construction
9
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
**___________________________________**
## Dates of Meetings:
29[th] March 2022 26th April 2022 31[st] May 2022 28[th] June 2022 28[th] July 2022 30[th] August 2022 27[th] September 2022 25th October 2022 29th November 2022 20[th] December 2022 31[st] January 2023 7[th] February 2023
## **Summary of Construction.**
March 2022 saw the sourcing of chalk subsoil freely provided by a local farmer in Affpuddle. The chalk was an exact match for the chalk used in the construction of the cob wall of the Old Chapel in 1818.
The cob was transferred and manufactured into 300 cob blocks by Heritage Cob & Lime in Bideford.
Throughout the year, skilled stonemasons from Sally Strachey Historic Conservation worked tirelessly on the renovation of the Old Chapel, while engineers, carpenters and brick layers worked alongside them on the site of the new extension.
At times this was extremely challenging, for them working in such proximity to each other on a very restricted site. Understandably, this and other factors out of the control of TOCT caused the construction to overrun. Instead of the expected date of September 2022, the actual date of completion ran up to the end of February 2023.
10
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
Highlights of this construction year are the dedicated work of the stonemasons. Two of them, Chris Insley and Andy Read were there for 12 months. They skillfully underpinned the brick plinth that supports the unique cob walls. They then used the 300 cob blocks to conserve all the damaged and cracked sections of the cob walls and lime plastered them to ‘bring back to life’ the work of the Tolpuddle Labourers of 1818 who originally constructed them. They conserved the brick drainage system within the floor from the stable phase of the building as well as laying a new limecrete floor.
The work of Glen Carroll, the bricklayer of Greendale Construction, is evident in the construction of the splendid stone boundary wall to the north of the site as well as in a variety of locations where he masterly incorporated recycled bricks which were saved from the site of three bricked up window reveals. Finally, Jason Ive, master carpenter and his team, moved and remade the massive King Pin roof trusses as well as creating new ‘A’ frame roof trusses for the extension.
Buildings are about people and people are about buildings, each influence each other. The work of the skilled Tolpuddle Labourers of 1818 has been lovingly conserved by our present day Tolpuddle Labourers.
At the end of February 2023, the building is nearly complete and looking splendid.
## **The Trustees are grateful to the following for their interest & support:**
Thanks also to The National Lottery Heritage Fund, especially Katherine Sagar (Investment Manager, National Lottery Heritage Fund); Ellen Dempster (National Lottery Heritage Fund Consultant).
Historic England **,** Sarah Ball (Architect Partnerships Team, Historic England).
The Architectural Heritage Fund.
Dorset Council.
Heritage Cob & Lime
Puddletown Area Parish Council.
Charitable Trusts.
Numerous groups and individuals who have made donations which help move the project forward.
Our 1,250 plus Twitter followers & our Friends of Tolpuddle Old Chapel Trust.
Architects, Paul Richold, George Tasker & Victoria Wales of Architecton, Bristol.
11
## **TOLPUDDLE OLD CHAPEL TRUST**
## **CHAIRMAN’S REPORT FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
Thank you to Victoria Wales, who is now guiding us through the last year of the construction phase of the project and to Architecton Director, Robert Battersby who has become actively involved during the year.
Thanks to the Trustees, TOCT Link Volunteers and to our consultants for their time, work & dedication.
Special thanks to Project Manager, Crystal Johnson, who continued to work far in excess of her contractual duties in contributing loyally to this exciting & unique project right up to the end of her contract in January 2023. The Trustees are grateful for her guidance throughout the exciting Delivery Phase of the project.
We are grateful for the on-going work of our new Delivery Manager, Angela Herrera, our Formal Learning Consultant, Kathy O’Borne and Nick Morris of the Wallis Agency.
Sincere thanks to our Treasurer, Colin Huckle, who patiently and accurately monitored our accounts and prepared TOCT for its annual audit.
Thanks to John Mullins, our Site Manager (Sally Strachey Historic Conservation), for his work in getting the building phase of the project off to such a good start in November 2021 and staying the course until February 2023.
A special thank you to Founder Trustee, Adrian Whittlesea, who stood down as a trustee on 6[th] February 2023. Adrian was one of the original team of four founders in 2013. He served as a trustee for nine years.
Adrian gave TOCT its clear vision as a Building Preservation Trust, seeing the building as a place of ‘sanctuary’, a place for quiet contemplation, a place of pilgrimage, as well as a venue for Heritage linked events and activities.
Adrian designed the TOCT logo and provided us with our original artist impression of what the renovated chapel and extension would look like. He has been a tremendous support to me and to TOCT.
I particularly wish to acknowledge the support which we have had from our families.
I look forward to the successful completion of construction works on site by Sally Strachey Historic Conservation and Greendale Construction.
After ten years of planning and development, it will be wonderful to see Tolpuddle Old Chapel renovated as a place for activities that will inspire a wide range of visitors and participants to engage with and understand the significance of the Old Chapel’s history and give them a direct connection to the times of the Tolpuddle Labourers/Tolpuddle Martyrs.
Andrew McCarthy TOCT Chairman.
12
## **TOLPUDDLE OLD CHAPEL TRUST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
The Trustees (who are also the Directors for the purpose of Company Law) have pleasure in presenting their annual report and the financial statements for the year ended 28 February 2023. The provisions of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP FRS 102- implemented 1 January 2015) have been adopted in preparing the annual report and financial statements of the charity.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document and Constitution**
Tolpuddle Old Chapel Trust is a registered charity, charity number 1159578, and a company limited by guarantee, company number 08908950. The charity’s registered office is The Old Chapel, 59A Main Road, Tolpuddle, Dorset, DT2 7DQ. The maximum liability of each member is limited to £10. At 28 February 2022 the company had 5 members who were also the charity’s Trustee Directors. Tolpuddle Old Chapel Trust is governed by its Memorandum and Articles of Association as amended on 27 October 2014.
Tolpuddle Old Chapel Trust was incorporated as a company limited by guarantee on 24 February 2014.
## **Recruitment and Appointment of Trustees**
Trustees, who are also Directors of the Company, are appointed from the local community. The Trustees Board consists of at least three and not more than six individuals, all of whom must be members. Individuals may be appointed as Trustees by ordinary resolution of the members. No other persons or bodies external to the charity were entitled to appoint persons to the Trustee Board.
The following people were Trustees/Directors of the charity during the year and since the year end.
A. McCarthy Trustee/Director/Chair R. Brunt Trustee/Director/Company Secretary P. Martin Trustee/Director D. Willey Trustee/Director A. Whittlesea Trustee/Director – Resigned 6 February 2023.
## **Induction of Trustees**
Newly appointed Trustees are provided with an induction to Tolpuddle Old Chapel Trust and are mentored by established Trustees as necessary.
13
**TOLPUDDLE OLD CHAPEL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
## **OBJECTIVES AND ACTIVITIES**
## **Statement of Purpose**
The purpose of the charity and its objects as set out in the Articles of Association are specifically restricted to the preservation, maintenance, and renovation of the Grade II* listed former Methodist Chapel and its site in Tolpuddle, Dorset and its historical, architectural and constructional heritage for the benefit of the people of Tolpuddle and of the Nation.
## **Summary of Charitable Activities**
Having completed the purchase of the former Methodist Chapel at Tolpuddle in February 2015, the charity has been able to carry out the emergency repairs to the building as previously detailed in the project viability report and progress with the planning and preparation phases of the renovation project during the year. The charitable activities are set out in more detail under the Achievements and Performance heading below.
## **Public Benefit**
The Trustees have paid due regard to the Charity Commission’s guidance on public benefit in deciding the activities undertaken by the charity during the year, The Trustees are satisfied that the information provided in the report and accounts meets the public benefit reporting requirements.
The progress made during the year in preserving the former Methodist Chapel, carrying out planning and preparation works for the renovation project and starting construction in November 2021, are significant steps towards achieving the charity’s purpose as set out above for the benefit of the people of Tolpuddle and the wider public.
14
**TOLPUDDLE OLD CHAPEL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **___________________________________**
## **FINANCIAL REVIEW**
## **Financial Position**
Incoming resources in the year were £628,597 (2022: £141,242). Of this £628,597 (2022: £141,182) related to project restricted activities.
A deficit of £28,172 was made in the year (2022: deficit of £3,846). At the balance sheet date total unrestricted reserves were £10,759 in surplus (2022: £15,377) and restricted reserves were £73,257 in surplus (2022: £96,811).
The charity maintains a cash balance of £111,245 (2022: £88,049), it has net current assets of £59,457 (2022: £87,629). The total net assets are £84,016 (2022 : £112,188).
## **Reserves Policy**
Still being relatively new, the charity is not yet in a position where it has been able to accumulate any significant unrestricted reserves. During its early years the charity’s project to preserve and renovate the former Methodist Chapel will result in significant costs which are likely to mean that much of the incoming resources will be required to service expenditure on charitable activities. The Trustees are however aware of the importance of having sufficient free reserves available in each financial year to meet any reasonable foreseeable contingencies and will develop a more structured unrestricted reserves policy as the project progresses and surplus funds become available.
Where the charity receives incoming resources which have restrictions placed on their use by the donors they were held as restricted reserves to the extent that they have not been utilised for their prescribed use.
## **Going Concern**
The charity’s work on the former Methodist Chapel remains ongoing with the continued support of its members, friends, volunteers and donors as well as a number of both local and national organisations. In the circumstances, the Trustees have no uncertainties concerning the charity’s ability to continue as a going concern.
15
**TOLPUDDLE OLD CHAPEL TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
**___________________________________**
## **Statement of Trustees' Responsibilities**
The trustees (who are also directors of Tolpuddle Old Chapel Trust the purposes 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 financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then 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 material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by Trustees on 26 September 2023 and signed on their behalf by:
Director A McCarthy (Chair)
16
**TOLPUDDLE OLD CHAPEL TRUST INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
**______________________________**
I report to the Charity Trustees on my examination of the accounts of Tolpuddle Old Chapel Trust (“the Company”) for the year ended 28 February 2023.
## **Responsibilities and basis of report**
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the Company are not subject to an audit under company law and is eligible for independent examination, I report in respect of my examination of your Charity’s accounts as carried out under section 145 of the Charities Act (“the 2011 Act”).
In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent Examiner’s Statement**
My examination was carried out in accordance with general Directions given by the Charity Commission.
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that, in any material respect:
1. to keep accounting records in accordance with section 386 of the Companies Act 2006;
2. the accounts do not comply with these records;
3. the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the accounts give a “true and fair” which is not a matter considered as part of an independent examination; or
4. the account shave not been prepared in accordance with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
I have no concerns and have come across no other matters in connection with the examination, which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
17
## **TOLPUDDLE OLD CHAPEL TRUST INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 28 FEBRUARY 2023**
**______________________________**
A P Rodgers FCCA (a partner of) **Advoco Chartered Certified Accountants**
14A Albany Road Weymouth Dorset DT4 9TH
Date 26 September 2023
18
## **TOLPUDDLE OLD CHAPEL TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD**
## **(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2023**
|**Note**
**Incoming resources:**
Donations and legacies
Charitable activities
**2**
**Total incoming resources**
**Expenditure:**
**Charitable activities**
Professional fees
Building repairs
Insurance
Light and heat
Advertising & website
Accountancy
**3**
Legal
Sundry expenses
Loan interest
Depreciation
**6**
**Total resources expended**
**Net incoming resources**
**before transfers**
**Transfers between funds**
**Net movement in funds for**
**the year**
**Reconciliation of Funds**
Total funds brought forward
**Total funds carried forward**
**9**|**Unrestricte**
**d**
**funds**
**£**
-
-
**-**
-
-
1,636
489
512
600
-
193
1,188
-
4,618
**(4**
**,618)**
**-**
**(4,618)**
15,377
**10,759**|**Restricted**
**funds**
**£**
3,200
625,397
**628,597**
55,120
597,031
-
-
-
-
-
-
-
-
652,151
**(23,554)**
**-**
**(23,554)**
96,811
**73,257**|**Total**
**funds**
**2023**
**£**
**3,200**
**625,397**
**628,597**
**55,120**
**597,031**
**1,636**
**489**
**512**
**600**
**-**
**193**
**1,188**
**-**
**656,769**
**(28,172)**
**-**
**(28,172)**
**112,188**
**84,016**|**Total**
**funds**
**2022**
**£**
60
141,182|
|---|---|---|---|---|
|||||141,242|
|||||143,372
549
-
24
600
113
78
-
352|
|||||145,088|
|||||(3,846)
-|
|||||(3,846)
116,034|
|||||112,188|
The results for the year derive from continuing activities and there are no gains or losses other than those shown above.
19
The statement of financial activities incorporates the income and expenditure account.
20
## Registered Company Number: 08908950 **TOLPUDDLE OLD CHAPEL TRUST BALANCE SHEET AS AT 28 FEBRUARY 2023**
## **______________________________**
|**2023**
**Note**
**£**
**£**
**FIXED ASSETS**
Heritage assets
6
**24,559**
Fixed assets
6
**-**
**24,559**
**CURRENT ASSETS**
Debtors
7
**-**
Cash at bank and in hand
**111,245**
**111,245**
**CREDITORS: Amounts falling**
**due within one year**
8
**51,788**
**NET CURRENT ASSETS**
**59,457**
**NET ASSETS**
**84,016**
**THE FUNDS OF THE CHARITABLE COMPANY**
General
9
**10,759**
Restricted
9
**73,257**
**TOTAL FUNDS**
9
**84,016**|**£**
180
88,049|**2022**
**£**
24,559
-|**2022**
**£**
24,559
-|
|---|---|---|---|
||||24,559
87,629|
||88,229|||
||600|||
|||||
||||112,188|
||||15,377
96,811|
||||112,188|
These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
For the year ended 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not requested the company to obtain an audit of its accounts for the year in question in accordance with section 476;
The trustees / directors' acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
These financial statements were approved and authorised for issue by the Trustees on 26 September 2023
A McCarthy (Chair)
21
**TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**____________________________**
## **1. ACCOUNTING POLICIES**
## **General information and basis of accounting**
Tolpuddle Old Chapel Trust is a company limited by guarantee incorporation in the United Kingdom under the Companies Act. The maximum liability of each member is limited to £10. The address of the registered office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Trustees report on pages 10-13.
The financial statements have been prepared in £ sterling on the historical cost basis and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland ~(FRS 102) (effective 1 January 2015) – (Charities SORP FRS 102)) and the Companies Act 2006.
The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **Going concern**
The trustees are of the opinion that the accounts are prepared on the going concern basis.
## **Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.
Donation income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable.
Income from grants, relating to charitable activities are included in full in the Statement of Financial Activities when receivable and in the period to which they relate. Grants are deferred when the monies have been received in advance of the period to which they relate. Where funds have not been received in a specific period, these funds will be accrued in debtors and recognised in the period to which they relate. Where grants received have conditions or restrictions as to their use attached the income is recognised as restricted income funds. Where no such conditions or restrictions exist, grants received are recognised as unrestricted income.
## **Donated services**
In accordance with the Charities SORP (FRS 102), unpaid general volunteer time is not recognised in the financial statements. However, where unpaid specific volunteer tasks and other non-cash contributions are conditions for the receipt of grants, and those specific volunteer tasks and other non-cash contributions are valued by the grant provider, they are recognised in the financial statements at the values established by the grant provider which are considered to be a fair representation of their value to the charity.
22
## **TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**____________________________**
## **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its charitable activities. It includes both costs that can be allocated directly to such activities and costs of an indirect nature necessary to support them. Due to the specific nature of the charity’s objects and the scale of its activities all costs are allocated directly to charitable activities.
## **Heritage assets**
Heritage assets comprise the Grade II* listed former Methodist Chapel in Tolpuddle, Dorset which is recognised in the balance sheet at cost. Given the charity’s objects, it is considered to have an indefinite expected useful economic life and is not therefore depreciated. Heritage assets are however reviewed annually for impairment with any required impairment provision being made as necessary.
## **Fixed assets**
Tangible assets are stated at cost, less accumulated depreciation and accumulated impairment losses. The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.
## **Depreciation**
Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives as follows:
Equipment
20% Straight Line
## **Debtors**
Accrued income is recognised at the settlement amount due and prepayments are valued at the amount prepaid.
## **Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
## **Creditors**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount.
Concessionary loans received are initially recognised at the amounts received with the carrying amount adjusted in subsequent year to reflect repayments and any accrued interest, if payable.
23
**TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**____________________________**
## **Taxation**
The company is a registered charity and is therefore not liable to corporation tax to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable by the company and is therefore included in the relevant costs in the Statement of Financial Activities.
## **Funds Accounting**
Funds held by the charity are:
Unrestricted general funds - these are funds that can be used in accordance with the charitable objects at the discretion of the trustees.
Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
|**2. INCOME**
Historic England
Pilgrim Trust
Dorset Council
Leonard Laity Charitable
Trust
Joseph Rank Trust
Foyle Foundation
Heritage Lottery Fund
**3. EXPENDITURE**
Independent examiners|**Unrestricted**
**Funds**
**£**
-
-
-
-
-
-
-|**Restricted**
**Funds**
**£**
115,200
10,000
30,000
-
35,000
-
435,197
625,397|**Total**
**Funds**
**2023**
**£**
**115,200**
**10,000**
**30,000**
**-**
**35,000**
**-**
**435,197**
**625,397 **
**2023**
**£**
**600**
**600**|**Total**
**Funds**
**2022**
**£**
40,326
-
-
1,000
-
10,000
89,856|
|---|---|---|---|---|
|||||141,182|
|||||**2022**
**£**
600|
|||||600|
24
**TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**____________________________**
## **4. TRUSTEES REMUNERATION AND RELATED PARTY TRANSACTIONS**
No trustees received any remuneration during the period from the charity and they also did not claim reimbursement for any expenses that they incurred in their roles as trustees.
No trustee or other person related to the Charity, had any personal interest in any contract or transaction entered into by the Charity during the period. The trustees have not acted as agents or made purchases on behalf of the charity during the period.
## **5. EMPLOYEES**
The company does not have any employees.
## **6. FIXED ASSETS**
|**Cost:**
Brought forward
Additions
Carried forward
**Depreciation:**
Brought forward
Charge for the year
Carried forward
**Net Book Value**
**28 February 2023**
Net Book Value
29 February 2022|**Heritage**
**Assets**
**£**
24,559
-
24,559
-
-
-
**24,559**
24,559|**Equipment**
**£**
1,768
-|
|---|---|---|
|||1,768|
|||1,416
352|
|||1,768|
|||**-**|
|||-|
The Charity’s sole heritage asset comprises the Grade II listed former Methodist Chapel in Tolpuddle, Dorset. The Charity was created to acquire the building with the aim of preserving, maintaining and renovating the building and the site together with it’s historic, architectural and conservational heritage.
Whilst full access to the building will not be possible at all times whilst the major conservation works are being carried out, once the works have been completed, it is intended that the building and the site will be brought back into use.
25
## **TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**___________________________**
## **7. DEBTORS**
|Prepayments
**CREDITORS**
Loan
Accruals||**2023**
**£**
**-**
**-**
**2023**
**£**
51,188
600
51,788|**2022**
**£**
180
180
**2022**
**£**
-
600|
|---|---|---|---|
||||600|
## **8. CREDITORS**
26
## **TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
**____________________________**
|**9**
**STATEMENT OF**
**FUNDS**
**Unrestricted**
**Funds**
General
**Total**
**Unrestricted**
**Funds**
**Restricted Funds**
Pilgrim Trust
Historic England
Dorset Council
Joseph Rank Trust
The National
Lottery Heritage
fund
Donations and
legacies
**Total Restricted**
**Funds**
**Total Funds**|**Balanc**
**e**
**At 1-3-**
**22**
**£**
15,377
15,377
-
10,942
-
-
85,869
96,811
**112,18**
**8**|**Incom**
**e**
**£**
-
-
10,000
115,20
0
30,000
35,000
435,19
7
3,200
628,59
7
**628,59**
**7**|**Expendit**
**ure**
**£**
(4,618)
(4,618)
(10,000)
(126,142)
(30,000)
(35,000)
(451,009)
(652,151)
**(656,769**
**)**|**Transf**
**ers**
**£**
-
-
-
-
-
-
-
-
**-**|**Balance**
**At 28-**
**2-23**
**£**
10,759|
|---|---|---|---|---|---|
||||||13,959|
||||||-
-
-
-
70,057|
||||||70,057|
||||||**84,016**|
- The general unrestricted fund represents the unrestricted funds of the Charity
27
## **TOLPUDDLE OLD CHAPEL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023**
## **____________________________**
## **10. COMPANY LIMITED BY GUARANTEE**
The charity is limited by guarantee and does not have any share capital. The guarantee to the company is £10 per member on the winding up of the company.
At 28 February 2023 the company had 4 members who were also the charity’s Trustee Directors.
## **11. CONTROL**
The charitable company is controlled by its members, who are the Trustees.
## **12. COMMITMENTS**
As at 28 February 2023, the Charity had no annual commitments under operating leases.
28