spiritUalit. Kensington Unitarians 112 Palace Gardens Terrace, Notting Hill Gate, London W8 4RT •U Annual Report 2022
Essex Unitarian Chapel and Minister’s House
Annual Report for the year ended 31[st] December 2022
Name of Charity
Essex Unitarian Chapel and Minister’s House and Other Charities, as shown, known locally as Kensington Unitarians, 112 Palace Gardens Terrace, Kensington, London W8 4RT.
Charitable Registration
The church is registered as Charity number 230789. The original governing instrument is a conveyance dated 7[th] January 1783 and modified by schemes dated 9[th] December 1884, 15[th] January 1973 and 18[th] April 1986, which last incorporated the remaining eight charities.
Trustees
John Humphreys (chair) (resigned 26 October 2022), Jeannene Powell (chair) (appointed 26 October 2022) Patricia Brewerton (treasurer) (appointed 29 May 2022) Brian Ellis Heidi Ferid-Hands Harold Lorenzelli Howard Hague Maria Petnga-Wallace (appointed 26 October 2022) Patricia Brewerton (appointed 26 October 2022) Charlotte Chanteloup (appointed 26 October 2022, resigned 17 March 2023) Liz Tuckwell (appointed 26 October 2022)
The Custodian Trustee is the British and Foreign Unitarian Association Incorporated.
Management Committee
Minister Vacant
Treasurer Patricia Brewerton, 5 Valerio Mews, London, N1 4FB Warden Jenny Moy (until 31 January 2022) Then Ramona Cristea (May 2022 – present) Warden’s Flat, 112 Palace Gardens Terrace, London W8 4RT
Secretary/Ministry Coordinator Jane Blackall, 20 Manchester Grove, London E14 3BG
Independent Examiner Samantha Wells FCA CTA Lindeyer Francis Ferguson Limited, Chartered Accountants North House, 198 High Street, Tonbridge, Kent, TN9 1BE
Investment Advisers Citi Quilter, 4th Floor, The Pinnacle, 73 King Street, Manchester, M2 4NG
Bankers
CAF Bank Ltd, 25 King’s Hill Avenue, King’s Hill, West Malling, Kent, ME19 4TA
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Essex Unitarian Chapel and Minister’s House Annual Report for the year ended 31[st] December 2022
The Trustees submit their annual report together with the financial statements of Essex Unitarian Church for the year ended 31 December 2022. The Trustees have adopted the provisions of "Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) (Charities SORP FRS 102).
The Charity’s Purpose and Objectives:
Charitable Purpose and Policies
The purpose of the charity is to perpetuate public worship and to celebrate divine service every Sunday in the Unitarian manner.
Public Benefit
The Trustees have had due regard to the guidance issued by the Charity Commission on public benefit when reviewing the charity’s objectives and planning future activities.
Aims and Activities of the Charity
We are here to worship, to welcome spiritual seekers, to explore our diverse faith lives, to share our experiences, to learn from each other, and to offer companionship on life’s journey (including visiting the sick and comforting the bereaved). We advance Unitarianism in West London and beyond for the benefit of the public through the holding of open Sunday services; celebrating rites of passage and multi-faith festivals; offering programmes for religious education, spiritual development, and social connection; producing and distributing Unitarian literature. The church also provides meeting spaces for other spiritual and social groups in accord with our progressive religious ethos.
Structure, Governance and Management
The running of the church is under the control of the management committee with the trustees having overall responsibility for finance and staff employment. Trustees are appointed by invitation with a maximum number of 9 trustees to serve. They manage the charity by means of regular meetings, typically meeting eight times a year. The management committee is elected at the AGM with casual vacancies filled during the year. New trustees are given copies of the church accounts and previous Annual Reports along with a Charity Commission booklet explaining the responsibilities of trustees and a verbal explanation of how the church is organised.
The trustees who have served during the year are listed, with other key personnel, on page 1.
Review of Activities
During 2022 the trustees continued to work towards key objectives identified during previous AGMs and developed new initiatives in response to changes in the context in which we operate. In particular these objectives remain:
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Our commitment to maintaining a high standard in public progressive religious worship.
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Making our congregation visible to the wider world through further developing a high-quality presence in digital media.
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Opening up new opportunities for people who are unable to attend in-person activities due to work, health, family, or caring responsibilities, and those who are geographically isolated, to take a full part in the life of the church through integrated online programming.
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Widening the number of people actively involved in congregational life by offering opportunities for people to take on leadership roles, to join a varied programme of small group activities and to volunteer for tasks which support the life of the church.
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The on-going maintenance and improvement of our church building and its facilities.
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Hiring space to groups whose activities are in accord with our ethos and enabling some local groups to use our building at low cost.
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Encouraging congregation members to participate in national Unitarian events in order to forge links with our wider movement.
Future Aims and Objectives
These objectives will continue to shape the trustees’ future plans, with a renewed focus on developing high-quality hybrid activities which are accessible to both in-person and online congregation members, and a continuing emphasis on maintaining and improving facilities within our building. As always, we commit ourselves to welcoming all who seek an open-minded and open-hearted spiritual community, reaching out to work with others, and connecting with other local groups for the benefit of our wider community.
Risks
The major risk is generating enough income to finance appropriate levels of staffing to facilitate the continuing ministry of the church and its future development. The trustees and staff have worked to encourage donations and to reduce costs during this time of ongoing global uncertainty. Trustees continue to review the risks to which the charity is exposed, systems have been established to mitigate those risks, and temporary financial losses are being managed prudently in order to ensure longer term recovery.
Financial Review
The results for the year are set out in the statement of financial activities on page 6 and the position at the end of the year is shown in the balance sheet on page 7. The total income for the year was £178,891, compared to £140,556 in 2021 and expenditure was £161,486 compared to £122,002 in 2021, which resulted in a deficit of £45,336 (2021: surplus of £82,475) after the net loss on the revaluation of investments of £62,741 (2021: gain of £63,291). Excluding gains and losses on investments a surplus of £17,405 for the year was achieved compared to £18,554 in 2021.
Policy on Reserves
The Church’s unrestricted funds at 31 December 2022 were £672,830 of which £7,246 was held in fixed assets leaving free reserves of £665,584. The church has invested most of the reserves in funds expected to give a reasonable rate of interest, while keeping accessible enough to cover three month’s running costs, and to fund anything but very major repairs to the building.
Restrictions on Funds
All Funds/Trusts under the control of the Trustees are for the benefit of the Church other than Carlisle Income Fund (income may be expended at the sole discretion of the Minister) and Stock Bequest (income must be used for Church music). We are working towards merging the small trusts, except the Stock Bequest and the Lindsey Hall Trust, into the main Essex Church charity, in which case Carlisle Income Fund will be replaced by a sum from general church funds, agreed by the trustees, being set aside for the minister’s discretionary use.
Investment Performance
Having consulted financial advisors attached to the Unitarian and Free Christian General Assembly, the church divided their financial reserves between short and long-term investments, bearing in mind their duty to invest safely and sensibly.
Trustees’ responsibilities
The trustees 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), including the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Charity 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 charity and of the incoming resources and application of resources, including the
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income and expenditure, of the charity for that period. In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently.
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observe the methods and principles in the Charities SORP FRS 102.
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make judgements and estimates that are reasonable and prudent.
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state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved on behalf of the Trustees:
……………………………………… Jeannene Powell Chair of the Congregation
Date: ……………………………….
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the accounts of the Essex Unitarian Church (the Charity) for the year ended 31 December 2022.
Respective responsibilities of trustees and examiner
As the charity's trustees 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 Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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:
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(1) accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(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.
…........................................... Samantha Wells FCA CTA LINDEYER FRANCIS FERGUSON LIMITED Chartered Accountants
Date: …...............................
North House 198 High Street Tonbridge Kent TN9 1BE
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022
| Income from: Donations and legacies Furlough Grant Investments: Dividends Bank interest Other trading activities: Lettings income Total income Expenditure on: Raising funds 2 Charitable activities 3 Total expenditure Net (loss)/gain on investments 7 Net (expenditure)/income Transfers between funds 11 Net movement in funds Reconciliation of funds: Funds brought forward Funds carried forward 11 |
2022 2022 2022 2022 Unrestricted Endowment Restricted Total Funds Funds Funds Funds £ £ £ £ 14,563 - - 14,563 - - - - 12,285 - 6,199 18,484 2,236 - - 2,236 143,608 - - 143,608 172,692 - 6,199 178,891 65,255 - - 65,255 96,231 - - 96,231 161,486 - - 161,486 ( 51,713) ( 2,529) ( 8,499) ( 62,741) ( 40,507) ( 2,529) ( 2,300) ( 45,336) 6,199 - ( 6,199) - ( 34,308) ( 2,529) ( 8,499) ( 45,336) 707,138 1,374,293 125,610 2,207,041 672,830 1,371,764 117,111 2,161,705 |
2021 Total Funds £ 8,430 7,037 17,273 1,680 106,136 |
|---|---|---|
| 140,556 | ||
| 57,432 64,570 |
||
| 122,002 | ||
| 63,921 | ||
| 82,475 | ||
| - | ||
| 82,475 | ||
| 2,124,566 | ||
| 2,207,041 |
In the previous year income included restricted dividends of £5,309 and net gains on investments included gains of £15,234 on restricted funds and gains of £2,387 on endowment funds.
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
BALANCE SHEET AS AT 31 DECEMBER 2022
| Notes Fixed assets Tangible assets 6 Investments 7 Current assets Debtors 8 Cash at bank and in hand 9 Creditors : amounts falling due within one year 10 Net current assets Total net assets The funds of the charity Endowment funds 11 Restricted income funds 11 Unrestricted funds 11 |
2022 Total Funds £ 1,329,955 590,829 1,920,784 42,180 258,115 300,295 59,374 59,374 240,921 2,161,705 1,371,764 117,111 672,830 2,161,705 |
2021 Total Funds £ 1,322,911 651,852 |
|---|---|---|
| 1,974,763 | ||
| 12,451 238,545 |
||
| 250,996 | ||
| 18,718 | ||
| 18,718 | ||
| 232,278 | ||
| 2,207,041 | ||
| 1,374,293 125,610 707,138 |
||
| 2,207,041 |
Approved by the trustees on …........... and signed on their behalf by:
…...........................
Jeannene Powell
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1 Accounting policies
Accounting convention
The financial statements have been prepared in accordance with the requirements of the Charities Act 2011, the Statement of Recommended Practice (SORP) 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) (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Essex Unitarian Church 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 note(s).
There are no material uncertainties about the charity's ability to continue, and so the going concern basis of accounting has been adopted.
The financial statements are prepared in pounds sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest pound.
Income
Donations are recognised when the charity has entitlement to the funds, any performance conditions attached to the funds have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from legacies is recognised when there has been a grant of probate, the executors have established that there are sufficient assets in the estate to pay the legacy, and any conditions attached to the legacy are within the charity's control or have been met.
Grant income is recognised when a formal offer is made in writing to the Society, unless the grant contains terms and conditions which must be met before the charity is entitled to the funds.
Income from investments, is stated at the amount receivable.
Lettings income is recognised on a receivable basis.
Expenditure
Expenditure is recognised when there is a legal or constructive obligation to transfer resources to a third party, settlement is probable and the amount can be measured reliably. Expenditure is stated gross of irrecoverable VAT and has been classified under headings that aggregate all costs related to the category.
Support costs are allocated between raising funds and charitable activities based on the usage of the building.
Financial instruments
Other than investments, the charity only has financial instruments of a kind that qualify as basic financial instruments. Short term debtors and creditors are measured at their settlement value. Any losses from impairment are recognised in the statement of financial activities.
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1 Accounting policies continued
Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for any other purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The aim and use if each restricted fund us set out in the notes to the financial statements.
Endowment funds represent those assets which must be held permanently by the charity, principally the church building and the investments. The income arising on The Carlisle endowment fund can be spent at the discretion of the minister. The income arising on the other endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income.
Tangible fixed assets
Fixed assets (excluding investments and the freehold property) are stated at cost less accumulated depreciation. The costs of minor additions, or those costing below £400 are not capitalised.
Fixtures, fittings and works of art are depreciated at rates of 10% or 20% on cost per annum, depending on the estimated useful life of the asset. Computer equipment is depreciated on a straight line basis over 3 years.
Freehold property is included at the balance sheet at its deemed cost plus the cost of subsequent improvements. The freehold property is not depreciated as in the opinion of the trustees the estimated residual value and useful economic life of the property are sufficiently high that any depreciation would be immaterial.
Investments
Investments held are stated at fair value. All movements in valuation are taken to the Statement of Financial Activities.
Pension costs
The charity contributes to the Ministers Pension Fund. The assets of the scheme are held separately from those of the charity in an independently administered fund. The scheme is considered to be a multiemployer scheme as described in Section 28 of FRS 102. However because it is not possible to attribute the scheme's assets and liabilities to specific employees, its contributions are accounted for as if it were a defined contribution scheme. The pension cost charge represents contributions payable by the charity to the fund totalling £NIL (2021: £NIL).
The most recent actuarial valuation was carried out on 31 December 2019. The valuation revealed a deficit of £379,000 and a deficit recovery plan was put in place to increase contributions to the fund from members.
The charity also operates a defined contribution scheme for the benefit of the other employees. Contributions payable are charged to the Statement of Financial Activities in the year they are payable. The charge for the year was £3,362 (2021: £2,138).
Status
The Church is a registered charity in England and Wales. The address of the registered office is given in the Report of the Trustees.
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
1 Accounting policies continued
Significant estimates and judgements
The key sources of estimation uncertainty at the balance sheet date relate to the assessment of the useful life and the residual value of the charity’s freehold property, which is included in the financial statements at its cost of £1,322,709 including land. The trustees consider that the charity will make use of the property for at least 50 years, and that, because they intend to maintain the property to at least its current condition, the value of the property in today’s prices if it were at the end of its useful life is not less than its cost.
2 Expenditure on raising funds
| Staff costs Support costs (Note 4) |
2022 Total Funds £ 13,768 51,487 |
2021 Total Funds £ 33,221 24,211 |
|---|---|---|
| 65,255 | 57,432 |
3 Expenditure on charitable activities
| Staff costs Staff courses & training Congregational costs Music Donations, grants & projects Support costs (Note 4) |
2022 Total Funds £ 45,529 3,374 455 7,204 5,359 34,310 |
2021 Total Funds £ 35,029 1,207 324 6,812 1,051 20,147 |
|---|---|---|
| 96,231 | 64,570 |
4 Support costs
| Insurance Utilities Cleaning Repairs and maintenance Office costs Professional Fees Depreciation Governance costs Fees paid to examiner: Independent Examination fees Accountancy and payroll fees |
2022 Total Funds £ 4,056 8,960 3,320 40,132 19,918 2,400 845 2,880 3,286 |
2021 Total Funds £ 3,841 6,762 2,269 11,044 12,290 - 110 2,450 5,592 |
|---|---|---|
| 85,797 | 44,358 |
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
5 Employee costs
There was an average of two employees in the financial year (2021: 4). The significant volume of voluntary contribution to the life of the Church by members of the congregation is not quantified in these accounts.
| Ministry Coordinator Warden Administration Cleaner Social security costs Pension contributions Employee costs Locum Preachers Total staff costs Average number of staff: 31 December 2022 31 December 2021 |
Church 2022 Ministry Running Total £ £ £ 38,110 - 38,110 - 12,553 12,553 - 584 584 - - - 1,190 221 1,411 2,952 410 3,362 |
2021 Total £ 31,339 21,216 2,462 7,186 638 2,138 |
|---|---|---|
| 42,252 13,768 56,020 3,277 - 3,277 |
64,979 3,271 |
|
| 45,529 13,768 59,297 |
68,250 | |
| 1 1 2 |
||
| 1 3 4 |
No employee earned over £60,000 during the year.
Key management personnel are considered to be the trustees, the ministry coordinator, the treasurer and the churchwarden. Total remuneration to key management personnel in 2022 was £42,251 (2021: £60,232.)
The trustees are not remunerated. Fees are paid to trustees for officiating at services and preaching. During the year the following fees were paid to two trustees for such services: choir fees £350 (2021: £70) and CoHost fees £210 (2021: £Nil)
There are no other related parties to disclose.
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
| 6 Fixed tangible assets Cost At 1st January 2022 Additions Disposals At 31st December 2022 Depreciation At 1st January 2022 Charge for the year Disposals At 31st December 2022 Net Book Value At 31st December 2022 At 31st December 2021 |
Freehold Fixtures & Property Fittings £ £ 1,322,709 87,899 - 7,889 - ( 7,475) |
Total £ 1,410,608 7,889 ( 7,475) |
|---|---|---|
| 1,322,709 88,313 |
1,411,022 | |
| - 87,697 - 845 ( 7,475) |
87,697 845 ( 7,475) |
|
| - 81,067 |
81,067 | |
| 1,322,709 7,246 |
1,329,955 | |
| 1,322,709 202 |
1,322,911 |
The Freehold property relates to the Essex Church building in Palace Gardens Terrace.
7 Listed investments
| Market value at 1 January 2022 Add: Additions at cost Net losses on revaluation Market value at 31 December 2022 |
£ £ £ £ 504,768 125,147 13,715 8,222 1,718 - - - ( 51,713) ( 8,499) ( 1,573) ( 956) The Stock Bequest The Carlisle Fund Endowment Funds General Fund |
Total £ 651,852 1,718 ( 62,742) |
|---|---|---|
| 454,773 116,648 12,142 7,266 |
590,829 |
Non-UK investments total £253,472 as at the year end. UK investments total £337,359.
8 Debtors
| Trade debtors Other debtors Prepayments |
2022 £ 35,019 2,253 4,908 |
2021 £ 3,130 2,819 6,502 |
|---|---|---|
| 42,180 | 12,451 |
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
9 Cash at bank and in hand
| Cash at bank and in hand | ||
|---|---|---|
| Cash at bank and on deposit Cash held for rent deposit (see below) Cash held by Stockbroker |
2022 £ 254,617 4,398 ( 900) |
2021 £ 235,064 4,381 ( 900) |
| 258,115 | 238,545 |
This balance represents a rental deposit received from Lucy Williamson under a revised Rent Security Deposit Deed dated August 2007. According to the revised terms of the Deed, the deposit represented half of the revised annual rent in the prior period, and approximately one month's rent for the current period, and must be held in an interest bearing account in the name of the trustees. All interest earned on this account is payable to Miss Williamson on written request.
10 Creditors : amounts falling due within one year
| Social security & pensions Accounts Payable Accruals and deferred income Other creditors Rent deposit |
2022 £ 125 4,671 46,780 3,400 4,398 |
2021 £ 514 - 13,518 305 4,381 |
|---|---|---|
| 59,374 | 18,718 |
Income is deferred on the letting of the nursery billed quarterly and other room hires billed in advance. Movement on deferred income is as follows:
| As at 1 January Released Additions As at 31 December |
2022 £ 4,620 ( 4,620) 37,827 |
2021 £ 4,620 ( 4,620) 4,620 |
|---|---|---|
| 37,827 | 4,620 |
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
11 Fund analysis
| Current year Endowment funds Restricted funds Unrestricted funds Total Funds Endowment Funds Permanent Endowment Carlisle Capital Fund Theophilus Lindsey Percival North Harriet Pearson Thomas Scott Mrs M L Whyte Lindsey Hall Total endowment funds |
Income 1,374,293 - ( 2,529) - 125,610 6,199 ( 8,499) ( 6,199) 707,138 172,692 ( 213,199) 6,199 Brought forward Expenditure and net gain/(loss) on investments Transfers |
Carried forward 1,371,764 117,111 672,830 |
|---|---|---|
| 2,207,041 178,891 ( 224,227) - |
2,161,705 |
|
| 1,316,255 - - - 12,115 - ( 1,573) - 2,378 - - - 535 - - - 1,464 - - - 2,162 - - - 2,825 - - - 36,559 - ( 956) - |
1,316,255 10,542 2,378 535 1,464 2,162 2,825 35,603 |
|
| 1,374,293 - ( 2,529) - |
1,371,764 |
The endowments listed above comprise the original charity, known from 1793 as the Essex Unitarian Chapel and Minister's House, together with a number of other charities founded between the 19th and 20th centuries. These have been brought together by a number of Schemes of the Charity Commissioners, the most recent dated 18 April 1986. Under the terms of the Scheme, these charities are administered as a single charitable body. The smaller charities are accounted for as Endowment Funds, with the exception of the Stock bequest (for the Choir Fund).
The permanent endowment fund consists of the deemed cost of the property from which the charity operates and is not a readily convertible asset.
Restricted funds
Restricted funds relate to the A R Stock Bequest Fund which is held for the use of the choir. During the year transfers of £6,199 (2021: £5,309) were made from this fund to unrestricted funds because any income arising from the investments can be used at the discretion of the trustees.
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ESSEX UNITARIAN CHAPEL AND MINISTERS HOUSE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022
11 Fund analysis (continued)
| Fund analysis (continued) | ||
|---|---|---|
Prior year Endowment funds Restricted funds Unrestricted funds Total Funds Endowment Funds Permanent Endowment Carlisle Capital Fund Theophilus Lindsey Percival North Harriet Pearson Thomas Scott Mrs M L Whyte Lindsey Hall Total endowment funds |
Income 1,371,906 - 2,387 - 110,376 5,309 15,234 ( 5,309) 642,284 135,247 ( 75,702) 5,309 Brought forward Expenditure and net gain/(loss) on investments Transfers |
Carried forward 1,374,293 125,610 707,138 |
| 2,124,566 140,556 ( 58,081) - |
2,207,041 | |
| 1,316,255 - - - 10,753 - 1,362 - 2,378 - - - 535 - - - 1,464 - - - 2,162 - - - 2,825 - - - 35,534 - 1,025 - |
1,316,255 12,115 2,378 535 1,464 2,162 2,825 36,559 |
|
| 1,371,906 - 2,387 - |
1,374,293 |
12 Analysis of net assets between funds
| Current year Tangible assets Investments Net assets Prior year Tangible assets Investments Net assets |
Unrestricted Endowment Restricted Funds Funds Funds 2022 2022 2022 £ £ £ 7,246 1,322,709 - 454,773 19,408 116,648 210,811 29,647 463 |
Total Funds 2022 £ 1,329,955 590,829 240,921 |
|---|---|---|
| 672,830 1,371,764 117,111 |
2,161,705 | |
| Unrestricted Endowment Restricted Funds Funds Funds 2021 2021 2021 £ £ £ 202 1,322,709 - 504,768 21,937 125,147 202,168 29,647 463 |
Total Funds 2021 £ 1,322,911 651,852 232,278 |
|
| 707,138 1,374,293 125,610 |
2,207,041 |
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Chair of Trustees and Management Committee’s Report
After a couple of years away from the church building, due to the Covid pandemic, we tentatively made plans to safely reopen our building for on-site worship this year. Having drawn congregation members from across the country through our Zoom service offerings, our first task was to set up the framework with which to offer hybrid services, which would provide both online and in-person attendees an interactive worship experience.
A new sound system was installed at the beginning of the year and the first fully hybrid service happened in March. With good feedback from in-person and online attendees, including visits from congregations such as Brighton Unitarians and Edinburgh Unitarians due to a shortage of worship leaders across the country, hybrid services moved from monthly to fortnightly then to weekly by the autumn of 2022.
I’d like to offer great thanks to our Ministry Coordinator, Jane Blackall, and those in the tech team for working out the logistics and becoming technically trained in order to set up and maintain this valuable way to be part of our community, whichever way people are able to attend.
Opening up our building for Sunday worship meant drawing on the skills and services of many valuable volunteers, from those who serve refreshments in the church building and host online conversations after the Sunday service, to those who greet visitors both in the building and online, and those who organise the rotas to make all these things possible. We’re very grateful for all that you do to keep the church not only running, but welcoming too.
Of course, as in previous years, we’ve had changes and continuations with those involved in the running and management of the church. Jane Blackall continued as our Ministry Coordinator, organising and leading most of our Sunday worship, and running other things besides, such as our Heart and Soul gatherings, and some online courses, such as “How to be a Unitarian” giving members and visitors opportunity to deepen their spiritual explorations. Doing these things alongside some of the tasks from her previous role has been no easy task, and we’re very appreciative of Jane’s dedication, effort and commitment to our community. Sarah Tinker, although retired, continued to lead some Sunday services, for which we are very thankful for her continued support.
There were adjustments to Trustee members with John Humphreys stepping down as Chair of the Trustees and Management Committee in August, and myself, Jeannene Powell, officially stepping into the role in October. We’re really grateful for all the work John Humphreys put into the church during his time as Chair and helping set us on a steady footing in preparation for the rest of the year.
Also in October Maria Petnga-Wallace, Liz Tuckwell, Charlotte Chanteloup and Patricia Brewerton became Trustees, the last three having joined the Management Committee earlier in the year. They have been really engaged in looking out for the best interests of our church, alongside the other long-standing Trustees, and we are fortunate to have them on board.
The other change to the Management Committee was that Juliet Edwards re-joined after she stepped down as Church Treasurer. Many thanks to her for her many years in this role and overseeing the church’s finances so diligently. Patricia Brewerton very kindly offered to take over as Church Treasurer in August, a task that she’s turned her hand to well, and we’re very appreciative of her work.
In the spring, we were lucky to recruit a new church warden, Ramona Cristea. She’s settled in well, familiarising herself with the building, and helping with the practical set-up and technical side of Sunday services. During the year we continued our working relationship with Mindful Business Services (MBS), particularly Wendrie Heywood and Andrea Williams, and they have continued to provide invaluable admin support to our church. Together MBS and our Church Warden oversaw and enabled old and new user groups to use our building, and our bookings began to grow throughout the year.
All in all, it was a year for laying the foundation for settling back into the church building, but in a new way now that we’ve become a hybrid church community. With the work done over the year beginning to provide us a sense of stability, in autumn we turned our attention to the preparations needed to enable us to appoint a Minister, and to start making longer-term plans.
I’d like to close by thanking all those, not mentioned by name, members and friends of Essex Church, for all that you do and contribute to sustain our collective community and life of our much-loved church.
Jeannene Powell Chair of the Congregation
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Treasurer’s Report
After Juliet Edwards retired at the end of March 2022, Jeannene Powell took over the role of Treasurer until I was elected on 10th August 2022. I have received a lot of support in fulfilling the role. My thanks to Juliet, Jeannene, Jane Blackall and Mindful Business Services (MBS).
It took me a while to get on top of the Church’s finances and I have been busy getting the mandates for our investment accounts up to date. This task is now complete. Now that everything is up to date it may be worth considering if we need to make changes to our investments to ensure that we are not investing in anything which does not reflect our values.
I have also been assisting MBS in making sure our Gift Aid is up to date. Thank you for everyone who has confirmed whether they are eligible to claim Gift Aid.
The church is in a strong financial situation. The income from the hire of rooms has now fully recovered from the difficult period of the pandemic. Most of our income is derived from the hire of rooms. A new lease is being drawn up for Lloyd Williamson school although we are not raising the rental at this stage.
You will have noticed from the accounts that the value of some of our investments declined during the last year although some of these will possibly have recovered with the improvement in markets since the year end. The rate of interest, however, on some of our investments has increased following the Bank of England’s recent raising of interest rates and our investments continue to contribute a considerable amount of our income. In addition, we receive a valuable income from the rental of the manse flat. We are also very grateful to those members who continue to donate to the work of Essex Church.
After work was completed on the Warden’s flat, we were able to employ Ramona Cristea who started with us in the Spring. She not only looks after the buildings, but also hosts the hybrid morning service three Sundays a month. Thanks are also due to Brian Ellis who assists Ramona in caring for the building and steps in when our cleaner is away. But there is always room for another volunteer. So if anyone has an interest in caring for the building perhaps they could speak to Brian.
We are pleased that Rev Dr Jane Blackall has now been appointed as our Minister and we are confident that our financial situation is strong enough to allow us to employ another member of staff who can complement her skills and abilities.
Patricia Brewerton Congregational Treasurer
Ministry Coordinator’s Report
2022 was another year of transition for our community. Perhaps the most visible change was the gradual introduction of hybrid services which enable both in-person and online congregation members to fully participate as equals in Sunday worship. Getting to grips with the design, installation, and smooth operation of the technology to make this possible has been a huge learning curve for all of us (and not without teething troubles), but by the autumn of 2022 we were able to offer interactive hybrid services as our default every week. This is a significant achievement, and sets us up well for the future, extending our reach, and making our Sunday services accessible to many people who could not otherwise join us.
In addition to this development there has been a great deal of work going on behind the scenes, following changes in the management committee, trustees, and staff, in order to clarify and strengthen our organisational structure and processes. It has been a delight to welcome our new warden, Ramona Cristea, to the team. Thanks to Ramona for being so willing to help, and learning how to tech-host, and for being such an upbeat and encouraging presence early on Sunday mornings. Thanks also to Wendrie Heywood and Andrea Williams of Mindful Business Services (MBS) for their administrative support. We have faced a number of significant challenges in the last year or two, but we have surely now begun to turn a corner, and can at last begin to look forward with confidence and make longer-term plans for the future flourishing of the congregation.
Once again, it feels important to emphasise just how much the church depends on the contributions of dedicated volunteers. I would to thank our committee members and trustees for their commitment to keeping the show on the road through these turbulent times. Thanks to our former Chair, John Humphreys, who steered us through the early part of 2022 and doggedly
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dealt with several complex contractual issues on behalf of the church. Thanks to Juliet Edwards, our long-standing Treasurer, who stepped down in spring, and who has kindly continued to help out with occasional financial queries since the handover. Thanks to Patricia Brewerton who bravely stepped up to take on the Treasurer’s role and who has been so diligent and cheerful in fulfilling it. Thanks to Brian Ellis, such a stalwart, supporting our new warden Ramona as she settled in to the job.
I would like to pay particular tribute to Jeannene Powell, our Chair, who has put a phenomenal amount of work, care, and dedication into the life of the church over the past year. Jeannene took on temporary oversight of the tasks of the Treasurer in early 2022 while we were still searching for someone to take on the role on a longer-term basis. She was simultaneously the first person to be trained as a tech host and was pivotal in enabling us to introduce regular hybrid services from spring 2022. Jeanenne then agreed to take on the role of chair of the committee and trustees, and through her diligent effort, she enabled the necessary preparations for the church to proceed with its long-awaited ministerial appointment process in early 2023. We owe a huge debt of gratitude to her for carrying so much on our behalf and gracefully steering us through this transition.
Our regular online events continued throughout 2022, most notably ‘Heart and Soul’, our twice-weekly contemplative spiritual gathering which has a dedicated core of regular participants and is still attracting newcomers. Our online coffee morning continued throughout the year, despite reduced numbers, as it is still a space for good conversation (and often laughter). I offered ‘How to be a Unitarian’ as a bi-weekly online course from Jan-Mar, which connected members of our congregation with Unitarians from further afield, and it seemed to be well received. I also offered an online New Year mini-retreat at the end of the year and feedback indicates that this is something we should run on a regular basis in future years. We held a series of ‘Getting to Know You’ walks early in the year with help from Patricia and David Brewerton, David Carter, and Pat Gregory. Carolyn Appleby and Sarah Tinker also organised a one-off cultural outing to an exhibition on Stonehenge. Thanks to all the volunteers who organised these social gatherings (and if anyone wants to take responsibility for running some more social get-togethers in the coming year that would be very welcome). Thanks to Brian Ellis, David Carter and Marianne Harvey for launching a monthly group for in-person poetry sharing which has proved to be very popular. There was a welcome return for Margaret Marshall’s singing classes which resumed in the autumn and are held after the last Sunday service of each month. Thanks to Abby Lorimier and her musical friends who put on a special fundraising concert for Ukraine at the church in July. We continued to collaborate with the West London GreenSpirit group on regular online and in-person gatherings to mark the changing seasons thanks to the involvement of congregation members David Carter, Chloë Harewood, and Sarah Tinker. We set up an ‘In-Touch’ WhatsApp group during the summer which has been a useful channel for community connection. We also held a congregational meeting in September to explore ways in which we might cultivate connections between those who only attend in-person and those who can only attend online; this is something we will continue to pay attention to.
Thanks to all who led worship during the year: visiting ministers Michael Allured, Sheena Gabriel, our own Sarah Tinker, and all who contributed to our congregational services in 2022: Teresa Baldwin, Patricia Brewerton, David Carter, Charlotte Chanteloup, Juliet Edwards, Brian Ellis, Heidi Ferid, Emily Ford, Chloë Harewood, Gaynor Harper, Marianne Harvey, Rachel Hills, Hannah King, Lizzie Kingston-Harrison, Sonya Leite, Liz Tuckwell, and the West London GreenSpirit Group. Thanks also to regular zoom co-hosts Charlotte Chanteloup, Hannah King, Maria Petnga-Wallace and Jeannene Powell. Thanks are due to our long-standing pianists, Peter Crockford and Sandra Smith, and all the musicians who contributed to our services: Trevor Alexander, Georgia Dawson, Benjie del Rosario, Laurence and Lucy Elston-Panter, Jessica Hu, Harold Lorenzelli, Abby Lorimier, Margaret Marshall, Toby Morgan, Jess Scott, Rachel Spence, Jenny Sturt, and Marilisa Valtazanou. I am also grateful to all those who gave readings or helped out on Sundays by making coffee, or greeting and welcoming newcomers; many thanks to Liz Tuckwell and Marianne Harvey for coordinating the volunteering rotas since we returned to the building.
Our community suffered several very sad losses in quick succession with the deaths of three much-loved and long-standing members of our congregation in July 2022; Diana Ward, Corrina Dolso, and Maureen Cummings will all be greatly missed.
Finally, I hope that everyone who has supported the church in any way knows that they are much appreciated, even if not named. The church belongs to us, its members, and its ongoing work and witness depends on each of us playing our part. As we say at the end of our announcements every week: the congregation very much has a life beyond Sunday mornings, and we encourage you to keep in touch, look out for each other, and do what you can to nurture supportive connections.
Rev. Dr. Jane Blackall Ministry Coordinator
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