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2025-03-31-accounts

Trustees’ Annual Report for the period

From 01/04/2024 Period start date To 31/03/2025 Period end date

Charity name: Union Chapel Fallowfield (Baptist)

Charity registration number: 1200903

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 The principal purposes of the Church are:

Advancement of the Christian faith
according to the principles of the
Baptist denomination.

The Church may also advance
education and carry out other
charitable purposes in the United
Kingdom and/or other parts of the
world.
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or services
identified in the accounts.		 Para 1.17 and
1.19		 The Church provides the following
activities/services:

Worship services four times a month
either in person or on Zoom

Junior Church classes during Sunday
worship

Midweek meetings at certain
seasons of the church year

Book group via Zoom

Church away weekends

Provides its buildings for the use of
local community groups, including a
playgroup, 12-step groups, a
foodbank and as a polling station.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit		 Para 1.18 The trustees have had regard to the Charity
Commission guidance on public benefit in
managing the activities.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference Para 1.38 Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Other

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 Held weekly Sunday worship services at the
chapel and also on Zoom.
Provided Junior church classes during
Sunday worship.
Had regular midweek meetings, including
book group via Zoom.
The work of the church benefits the health
and wellbeing of church members and also
people who attend the activities on the
premises.
We let space in our buildings at low cost to
three other worshipping communities apart
from ourselves; four 12 step groups; six
music groups, six dance groups; seven
painting/craft groups; and four exercise
groups. The buildings were also used
regularly by a playgroup, Foodbank, theatre
group, history group; community discussion
group, and a local campaigning group. It is
used as a polling station.
We regularly made donations to other
charities which share the objectives of the
Church but have a wider reach, for example
Baptist Mission Society and Northern Baptist
College.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set
Para 1.41
Performance of fundraising
activities against objectives
set		 Para 1.41
Investment performance
against objectives		 Para 1.41
Other

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 The total net assets as of 31/03/2025 for the
year 01/04/24 to 31/03/25 were £899,508
with a net income of £113,464. Expenditure
was largely in line with previous years.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 We are aware that we currently have high
capital reserves. At present we believe
these are justified because of the uncertainty
about the future of our buildings and the
possibility that substantial capital
expenditure may be required (probably in
partnership with others) for the
redevelopment of our existing buildings
and/or new building on the Linton House
site. We acknowledge that this should not
continue indefinitely and is to be reviewed in
12 months’ time when we trust our options
will have become clearer.
Amount of reserves held Para 1.22 £589,079
Reasons for holding zero
reserves		 Para 1.22
Details of fund materially in
deficit		 Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23

Additional information (optional) You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)
Para 1.47
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
A description of the principal
risks facing the charity		 Para 1.46
Other

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 Election of trustees according to rules set
out in the constitution. All charity trustees are
Church members elected by the
membership.

Additional information (optional)

You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction and
training of trustees
Para 1.51
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51
Relationship with any related
parties		 Para 1.51
Other

Reference and Administrative details

Charity name Union Chapel Fallowfield (Baptist)
Other name the charity uses
Registered charity number 1200903
Charity’s principal address 2b Wellington Road
Fallowfield
Manchester
M14 6EQ

Names of the charity trustees who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee (ifany)
Mrs Margaret
Edmonds		 01/04/2024-14/07/2024
Mr Andrew John
Howes
Mrs Nicola
Samantha
Hamilton
Ms Lorna
Richardson
Ms Brenda Jane
Marston		 01/04/2024-14/07/2024
Dr David Nicholas
Garner
Mrs Enid Welford 08/09/2024-31/03/2025
Mr Geoff Walker 08/09/2024-31/03/2025

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
The Baptist Union
Corporation Limited

Funds held as custodian trustees on behalf of others

Description of the assets Not Applicable held in this capacity

Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects

Details of arrangements for safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address adviser

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) David Nicolas Garner Full name(s) Nicola Samantha Hamilton Position (eg Secretary, Trustee Trustee, treasurer Chair, etc) Date 30.01.26

Union Chapel Fallowfield (Baptist) Charity Number 200903

Annual accounts for the year ended 31 March 2025 Statement of financial activities

Recommended categories by
activity
Notes
Incoming resources (Note 3)
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
Total
1
Resources expended (Note 6)
Expenditure on:
Charitable activities
Total
2
Reconciliation of funds:
Funds received from previous charity
Total funds brought forward
Total funds carried forward
Net income/(expenditure) before
investment gains/(losses)
Net income/(expenditure)
Other recognised gains/(losses):
Net movement in funds		 Unrestricted
funds
Restricted
funds
Total funds
Prior year
funds
£
£
£
£
25,562
-
25,562
34,336
3,306
-
3,306
4,042
50,080
-
50,080
46,745
33,949
-
33,949
13,771
567
-
567
3,924
113,464
-
113,464
102,818
73,409
10,000
83,409
57,231
73,409
10,000
83,409
57,231
40,055
10,000
-
30,055
45,587
40,055
10,000
-
30,055
45,587
40,055
10,000
-
30,055
45,587
850,623
18,830
869,453
823,866
890,678
8,830
899,508
869,453
CIO and former Charity combined (Merger basis)		 Unrestricted
funds
Restricted
funds
Total funds
Prior year
funds
£
£
£
£
25,562
-
25,562
7,810
3,306
-
3,306
-
50,080
-
50,080
19,889
33,949
-
33,949
3,309
567
-
567
-
113,464
-
113,464
31,008
73,409
10,000
83,409
18,661
73,409
10,000
83,409
18,661
40,055
10,000
-
30,055
12,347
40,055
10,000
-
30,055
12,347
40,055
10,000
-
30,055
12,347
850,623 18,830 869,453
-
-
857,106
890,678
8,830
899,508
869,453
CIO only

1

Union Chapel Fallowfield (Baptist) Charity Number 200903 Annual accounts for the year ended 31 March 2025 Balance Sheet

----- Start of picture text -----
CIO and former Charity combined (Merger basis) CIO only
Unrestricted Restricted Total this Total last Unrestricted Restricted Total this Total last
Note funds funds year year funds funds year year
£ £ £ £ £ £ £ £
F01 F02 F04 F05 F01 F02 F04 F05
3 769 - 769 769 769 - 769 769
4 310,000 - 310,000 310,000 310,000 - 310,000 310,000
310,769 - 310,769 310,769 310,769 - 310,769 310,769
- - 750 - - 750
557,345 - 557,345 518,594 557,345 - 557,345 518,594
22,904 8,830 31,734 39,340 22,904 8,830 31,734 39,340
580,249 8,830 589,079 558,684 580,249 8,830 589,079 558,684
340 - 340 - 340 - 340 -
- -
579,909 8,830 588,739 558,684 579,909 8,830 588,739 558,684
890,678 8,830 899,508 869,453 890,678 8,830 899,508 869,453
8,830 8,830 18,830 8,830 8,830 18,830
890,678 890,678 850,623 890,678 890,678 850,623
- - - -
890,678 8,830 899,508 869,453 890,678 8,830 899,508 869,453
Signature
----- End of picture text -----

Fixed assets

Tangible assets Investments

Total fixed assets

Current assets

Prepayments - Future Church weekend deposits Investments Cash at bank and in hand

Total current assets

Creditors: amounts falling due within one year Future Church weekend receipts

Net current assets/(liabilities)

Total net assets or liabilities

Funds of the Charity

Restricted income funds Unrestricted funds Revaluation reserve

Total funds

Signed by one or two trustees on behalf of all the trustees

Date

CC17a (Excel)

31/01/2026

2

Union Chapel Fallowfield (Baptist) Charity Number 200903 Annual accounts for the year ended 31 March 2025 Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity's financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Merger Accounting

As noted in the trustees report the affairs of the former unincorporated association were transferred to a CIO on 3 November 2023. The CIO and the former unincorporated association had identical membership and trustees. The trustees have decided that, in order to show the affairs of the congregation in a true and fair manner the primary accounts of the congregation should be shown on a merger basis, combining the transactions of the CIO and the former unincorporated association. The individual accounts of the CIO are also shown separately for completeness.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.

Unrestricted funds

Unrestricted funds consist of General and Designated funds.

General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Expenditure

The costs of each activity are separately accumulated and disclosed and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation. There is no charge to depreciation as the realizable value of the assets exceed the book value.

Investment properties

Investment property is included at fair value based on the recent disposal values of similar local properties.

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation and deferred taxation

No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable valued added tax is expensed as incurred.

3

Union Chapel Fallowfield (Baptist) Charity Number 200903 Annual accounts for the year ended 31 March 2023 Notes to the accounts

Note 1 Analysis of income

----- Start of picture text -----
Unrestricted Restricted Total Prior
funds funds funds year
Analysis £ £
Donations Donations and gifts 20,795 - 20,795 19,630
and legacies: Gift Aid 4,767 - 4,767 14,706
Total 25,562 - 25,562 34,336
Charitable Church weekend 3,306 - 3,306 3,672
activities: Other - - 370
Total 3,306 - [ 3,306 4,042 ]
Other trading Church and Hall rental
activities: 42,360 - 42,360 39,331
Manse Rent 7,720 - 7,720 7,414
Total 50,080 - [ 50,080 46,745 ]
Income from Interest income 33,949 - 33,949 13,771
investments: Total 33,949 - [ 33,949 13,771 ]
Other: Insurance claim - - 3,924
Other 567 - 567 -
Total 567 - [ 567 3,924 ]
TOTAL INCOME 113,464 - 113,464 102,818
Note 2 Analysis of expenditure
Unrestricted Restricted Total Prior
Analysis funds funds funds year
£ £
Expenditure Services costs 871 - 871 284
Weekend 6,723 6,723 3,837
Donations 8,522 10,000 18,522 6,000
Repairs 21,002 21,002 18,594
Heat, light and power 14,324 14,324 12,330
Property 14,798 19,049 6,933
Administration 2,803 2,803 866
Insurance 4,286 - 4,286 6,577
Legal fees - - 1,715
Interest 80 - 80 95
Total expenditure on charitable activities 73,409 10,000 [ 87,660 57,231 ]
TOTAL EXPENDITURE 73,409 10,000 87,660 57,231
----- End of picture text -----

4

Union Chapel Fallowfield (Baptist) Charity Number 200903 Annual accounts for the year ended 31 March 2023 Notes to the accounts

Note 3 Tangible fixed assets

Cost or valuation

At the beginning of the year
At end of the year		 Freehold land
& buildings
Total
£
£
769 769
769 769

Note 4 Investment assets

Fixed assets investments

The former Manse has not been used as such for many years and has been let commercially through a residential property agent.

Analysis of
investments
Carrying (fair) value at end of year
Carrying (fair) value at beginning of period
Investment properties
Total		 Investment
properties
Total
310,000 310,000
310,000 310,000
Fair value at
year end
Cost less
impairment
£
£
310,000 90,000
310,000 90,000

5

Union Chapel Fallowfield (Baptist) Charity Number 200903 Annual accounts for the year ended 31 March 2025 Notes to the accounts

Note 5 Charity funds

Details of material funds held and movements during the current reporting period

----- Start of picture text -----
Fund names Type Purpose and Restrictions Fund Income Fund
balances Expenditure balances
brought carried
forward forward
£ £ £ £
Education Fund Restricted Funds taken over from O&A to 18,830.00 - (10,000.00) 8,830.00
be used for Adult Education
Capital Fund Unrestricted Funds committed to the capital 310,769.00 310,769.00
assets of the charity and not
immediately available
General Fund Unrestricted Held for meeting the objectives 539,854.00 113,464.00 (73,409.00) 579,909.00
of the charity
Total Funds 869,453.00 113,464.00 (83,409.00) 899,508.00
----- End of picture text -----

Details of material funds held and movements during the previous reporting period

----- Start of picture text -----
Fund names Type Purpose and Restrictions Fund Income Fund
balances Expenditure balances
brought carried
forward forward
£ £ £ £
Education Fund Restricted Funds taken over from O&A to 18,830.00 - - 18,830.00
be used for Adult Education
Capital Fund Unrestricted Funds committed to the capital 310,769.00 310,769.00
assets of the charity and not
immediately available
General Fund Unrestricted Held for meeting the objectives 494,267.00 102,818.00 (57,231.00) 539,854.00
of the charity
Total Funds 823,866.00 102,818.00 (57,231.00) 869,453.00
----- End of picture text -----

Note 6 Transactions with trustees and related parties

Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or

Trustees' expenses

No trustee expenses have been incurred.

Transaction(s) with related parties

There have been no related party transactions in the reporting period

6

Independent Examiner’s Report

Independent Examiners Report to the members of Union Chapel Fallowfield (Baptist)

I report on the accounts of the Charity for the year ended 31 March 2025 which are set out on pages 1 to 6.

Respective Responsibilities of the Trustees and the Independent Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner’s statement

In connection with my examination no matter has come to my attention:

Chris Smail FCA DChA