Digitally Signed Document Document ID: 166541DBB1382F
## Document Details:
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N103-Charity accounts (final)-LJH-
Filename:
20220414-153407-331.PDF
Client of: P B Syddall & co
Signature Details
Name: Karen Diggle
Email: KarenD@chamberlaindoors.co.uk
Date & Time: 14/04/2022 15:54:34 (BST)
IP Address: 194.73.233.154
North and East Lancashire Unitarian confirms that the
Signing Statement: information is correct and complete to the best of their
knowledge and belief.
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**REGISTERED CHARITY NUMBER: 226163**
## **REPORT OF THE TRUSTEES AND**
## **FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **FOR**
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
P B Syddall & Co Chartered Accountants Grafton House
81 Chorley Old Road Bolton Lancashire BL1 3AJ
**NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|11|
|**Detailed Statement of Financial Activities**||12||
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
The trustees present their report with the financial statements of the charity for the year ended 30 September 2021. The trustees have adopted the provisions of 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 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives**
The charity is established to support the seventeen congregations of the Mission area and to help promote Unitarianism throughout the north and east Lancashire areas.
Each year the trustees review the objectives and activities of the charity to ensure they continue to reflect their aims and provide public benefit. The trustees are more than satisfied that they do.
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
All investment decisions are undertaken by the finance committee with the approval of the general committee
## **Financial controls**
NELUM has a finance committee who make recommendations to the general committee with regard to the charity's financial affairs.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Organisational structure**
The North and East Lancashire Unitarian Mission is a registered charity (number 226163) and is one of thirteen district associations in England and the General Assembly of Unitarian and Free Christian Churches. The association is also known as NELUM.
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
226163
## **Principal address**
c/o Ms K Diggle 8 Neyland Close Bolton Lancashire BL1 5DF
## **Trustees**
Ms K Diggle Reverend B Allerton Miss J Thompson Reverend B Catterall
Page 1
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner**
A J Syddall M.A. A.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ
## **Bankers**
Caf Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4TA
## **Solicitors**
Clough & Willis 2 Manchester Road Bury Lancashire BL9 0TD
## **Financial Advisers**
Charles Stanley & Co Limited 25 Luke Street London EC2A 4AR
Page 2
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **SECRETARY'S REPORT**
This is the first annual report since 2020. During the time between then and now we have all lived through unprecedented times. Times that have impacted on our lives, our families and our communities. In fact there is nowhere that life has not been affected by Covid and so it has been the same with our Churches and Chapels. At the very time when people most needed comfort, reassurance and sanctuary our church doors had to close, probably for the first time ever.
It is clear from the congregational reports I have received just what a huge impact the pandemic has had. Most reports are far shorter than usual because, although our places of worship are open again, they are only slowly getting back to doing many of the things they did before. Quite rightly, recommencing worship as a face to face gathered community was the first priority. The importance of that cannot be stressed enough. Being able to be together again has brought a huge sense of joy and appreciation of each other. One huge positive coming out of a terrible experience has been that we no longer take for granted our weekly gathering for worship. Being unable to be with our church families for so long has made us aware of how much they mean to us.
Though we often bemoan technology it has played a large part in keeping us in touch with each other during the pandemic. Email, texts and phone calls took the place of coffee and chat after service. And zoom services were a godsend that meant that worship could continue regularly albeit with everyone in different places. I often wonder about the places of worship in zoom services, were people in the kitchen, the lounge, the study maybe even the garden? Wherever it was, worship offered comfort and hope in a dark time.
During the pandemic there was groundswell of gratitude to those who cared for us and kept essential services running. There was a kinder, more tolerant, gentler attitude to our fellow human beings. If we can retain those values of kindness and gentleness and be more tolerant then the world we build back will be a better place.
On that note I would like to thank all those who, throughout the pandemic, somehow held our church communities together by being 'in touch' when we couldn't touch each other. Every email, text or phone call meant that someone felt remembered and cared for, and still a part of a loving community.
It is with great sadness that we have to say farewell to two of our congregations. Hindley has closed and the building has been sold. We offer our thanks to all those who have served the Hindley church over the years and I am sure many will remember it with affection. Bolton Bank Street decided not to reopen after the Covid shut down. They are to hold a final service in May. Again I would like to thank all those who have served the Chapel over its long and illustrious history. There will be many people in Bolton and beyond who have connections to Bank Street so it will not be forgotten. Both Hindley and Bolton will be poorer for the loss of these places of liberal worship.
Finally I would like to thank Karen Diggle for the enormous amount of work she does on our behalf and also the finance committee who support Karen and the officers for their commitment to NELUM.
## Beryl Allerton
Approved by order of the board of trustees on 7 March 2022 and signed on its behalf by:
Ms K Diggle - Trustee
Page 3
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **Independent examiner's report to the trustees of North and East Lancashire Unitarian Mission**
I report to the charity trustees on my examination of the accounts of North and East Lancashire Unitarian Mission (the Trust) for the year ended 30 September 2021.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
A J Syddall M.A. A.C.A. P B Syddall & Co Chartered Accountants Grafton House 81 Chorley Old Road Bolton Lancashire BL1 3AJ
7 March 2022
Page 4
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**75**
Investment income
2
**42,093**
**Total**
**42,168**
**EXPENDITURE ON**
Other
**12,080**
Net gains/(losses) on investments
**41,168**
**NET INCOME/(EXPENDITURE)**
**71,256**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**307,694**
**TOTAL FUNDS CARRIED FORWARD**
**378,950**|Restricted
fund
£
**-**
**-**
**-**
**-**
**(48)**
**(48)**
**62,676**
**62,628**|**2021**
**Total**
**funds**
**£**
**75**
**42,093**
**42,168**
**12,080**
**41,120**
**71,208**
**370,370**
**441,578**|2020
Total
funds
£
955
42,206
43,161
26,983
(26,800)
(10,622)
380,992
370,370|
|---|---|---|---|
The notes form part of these financial statements
Page 5
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **BALANCE SHEET 30 SEPTEMBER 2021**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Investments
4
**294,237**
**CURRENT ASSETS**
Debtors
5
**41,870**
Investments
6
**525**
Cash at bank
**154,824**
**197,219**
**CREDITORS**
Amounts falling due within one year
7
**(112,506)**
**NET CURRENT ASSETS**
**84,713**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**378,950**
**NET ASSETS**
**378,950**
**FUNDS**
8
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
**64,117**
**-**
**-**
**1,391**
**1,391**
**(2,880)**
**(1,489)**
**62,628**
**62,628**|**2021**
**Total**
**funds**
**£**
**358,354**
**41,870**
**525**
**156,215**
**198,610**
**(115,386)**
**83,224**
**441,578**
**441,578**
**378,950**
**62,628**
**441,578**|2020
Total
funds
£
317,234
29,870
525
138,127
168,522
(115,386)
53,136
370,370
370,370
307,694
62,676
370,370|
|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 7 March 2022 and were signed on its behalf by:
K Diggle - Trustee
The notes form part of these financial statements
Page 6
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
The presentation currency of the financial statements is the Pound Sterling (£).
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds 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 financial statements.
## **2. INVESTMENT INCOME**
|Other fixed asset investments
Deposit account interest|**2021**
**£**
**42,081**
**12**
**42,093**|2020
£
41,793
413|
|---|---|---|
|||42,206|
continued...
Page 7
**NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 30 September 2021 nor for the year ended 30 September 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 30 September 2021 nor for the year ended 30 September 2020.
## **4. FIXED ASSET INVESTMENTS**
## **5.**
## **6.**
|Other
There were no investment assets outside the UK.
Investments (neither listed nor unlisted) were as follows:
Nelum Inc fixed interest fund
Nelum Inc equity fund
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Short term loan - Bank Street
Loan to Walmsley Church
Coronavirus loans
Loan to Blackpool Church
**CURRENT ASSET INVESTMENTS**
Bank deposits held at stockbrokers|**2021**
**£**
**358,354**
**2021**
**£**
**64,117**
**294,237**
**358,354**
**2021**
**£**
**2,370**
**6,000**
**21,500**
**12,000**
**41,870**
**2021**
**£**
**525**|2020
£
317,234|2020
£
317,234|
|---|---|---|---|
|||2020
£
64,165
253,069||
|||317,234||
||||2020
£
2,370
6,000
21,500
-|
||||29,870|
||||2020
£
525|
continued...
Page 8
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **8.**
|North & East Lancashire Unitarian Mission Trustee Company (Incorporated)
Newchurch
Accruals and deferred income
**MOVEMENT IN FUNDS**
At
1.10.20
£
**Unrestricted funds**
General fund
**307,694**
**Restricted funds**
Restricted funds
**62,676**
**TOTAL FUNDS**
**370,370**
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
**42,168**
**(12,080)**
**Restricted funds**
Restricted funds
**-**
**-**
**TOTAL FUNDS**
**42,168**
**(12,080)**|**2021**
2020
**£**
£
**23,003**
23,003
**89,383**
89,383
**3,000**
3,000
**115,386**
115,386
Net
movement
At
in funds
30.9.21
£
£
**71,256**
**378,950**
**(48)**
**62,628**
**71,208**
**441,578**
Gains and
Movement
losses
in funds
£
£
**41,168**
**71,256**
**(48)**
**(48)**
**41,120**
**71,208**|
|---|---|
continued...
Page 9
**NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **8. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|At
1.10.19
£
**Unrestricted funds**
General fund
320,498
**Restricted funds**
Restricted funds
60,494
**TOTAL FUNDS**
380,992
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
**Unrestricted funds**
General fund
43,155
(26,982)
**Restricted funds**
Restricted funds
6
(1)
**TOTAL FUNDS**
43,161
(26,983)|Net
movement
At
in funds
30.9.20
£
£
(12,804)
307,694
2,182
62,676
(10,622)
370,370
Gains and
Movement
losses
in funds
£
£
(28,977)
(12,804)
2,177
2,182
(26,800)
(10,622)|At
30.9.20
£
307,694
62,676|At
30.9.20
£
307,694
62,676|
|---|---|---|---|
|||370,370||
||||(10,622)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Restricted funds
**TOTAL FUNDS**|At
1.10.19
£
320,498
60,494
380,992|Net
movement
in funds
£
58,452
2,134
60,586|At
30.9.21
£
378,950
62,628|
|---|---|---|---|
||||441,578|
continued...
Page 10
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2021**
## **8. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
||Incoming|Resources|Gains and|Movement|
|---|---|---|---|---|
||resources|expended|losses|in funds|
||£|£|£|£|
|**Unrestricted funds**|||||
|General fund|85,323|(39,062)|12,191|58,452|
|**Restricted funds**|||||
|Restricted funds|||||
||6|(1)|2,129|2,134|
|**TOTAL FUNDS**|85,329|(39,063)|14,320|60,586|
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 30 September 2021.
Page 11
## **NORTH AND EAST LANCASHIRE UNITARIAN MISSION**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2021**
||2021|2020|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**15**|955|
|Subscriptions|**60**|-|
||**75**|955|
|**Investment income**|||
|Other fixed asset investments|**42,081**|41,793|
|Deposit account interest|**12**|413|
||**42,093**|42,206|
|**Total incoming resources**|**42,168**|43,161|
|**EXPENDITURE**|||
|**Other**|||
|Donations|**-**|25|
|Administration expenses|**27**|5,121|
|Meeting expenses|**-**|60|
|Newchurch expenses|**306**|3,850|
|Accountancy|**1,968**|1,968|
|Specific sustentation grants|**9,685**|15,894|
|Bank charges|**94**|65|
||**12,080**|26,983|
|Total resources expended|**12,080**|26,983|
|**Net income**|**30,088**|16,178|
This page does not form part of the statutory financial statements
Page 12