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2021-12-31-accounts

TRUSTEE’S REPORT

I begin my report on a very sad note. After deteriorating health, our much-esteemed member, David Cooke, sadly passed away in Bury Hospital in January. As my fellow warden, his passing is a personal tragedy as we spent so many hours together doing so many jobs for the benefit of our Chapel. His wide knowledge on so many subjects was also a great asset to our whole Chapel community.

With the exception of one meeting in December the others were online. The work in the kitchen is now completed and I wish to place on record the assistance of a former colleague Brian Healey who is also an interior designer for his pro bono advice on so many varied aspects of design and colour schemes for the kitchen and wider areas. The Secretary and David Cooke carried out the tiling above the work surfaces and created racks in the kitchen store.

Satisfactory quotes were obtained for the necessary sanitary ware for all the toilets and boxing in of all the pipework, lowering the ceiling and adding LED lights in the ladies’ toilets and updating the two radiators there.

The Trustees agreed to extend and erect a substantial fence on our land on the Church Street side because of encroachment by trespassers. This has now been completed. On this same subject the Secretary obtained legal advice on blocking up the gateway from an adjoining house on to our land. This was effected with a minimal charge for a labourer and I wish to place on record our thanks for the building side to Mr. Morley.

With regard to investments, the Trustees made no changes to the Chapel’s portfolio during the last financial year.

The Secretary would like to place on record his thanks for the unanimous support of members for the actions we have taken during a most difficult period.

Barry R. Brown Hon. Secretary Trustees

NAZARETH UNITARIAN CHAPEL FINANCIAL STATEMENTS for the year ended 31 December 2021

Prepared by

IAN DALZELL LTD CHARTERED ACCOUNTANTS

Broughton Lodge Mews Field Broughton Grange-over-Sands Cumbria LA11 6HL

NAZARETH UNITARIAN CHAPEL INCOME AND EXPENDITURE ACCOUNT for the year ended 31 December 2021

2021 2020
£ £ £ £
INCOME :
Collections (Open & Envelopes) 5,241 6,013
Subcriptions, Donations & Grants 17,780 25,060
Bequests - -
Tax Reclaimed (Gift Aid) - -
Rentals & Function Fees Received 8,508 6,599
Musical Extravaganza Account Receipts 225 32
Event Receipts 1,973 27
100 Club Receipts (2019 Nett Receipt) - -
Bank & Building Society Interest - -
Dividends & Investment Income 4,557 4,210
Realised Gains/(Losses) on Sale of Investments - -
---------- 38,284 ---------- 41,941
EXPENDITURE :
Event, Function & Musical Extravaganza Expenses 706 1,141
Property Running Expenses (inc Caretaker Wages) 24,863 19,769
Salaries, Pensions & Preaching Fees 18,150 18,187
Subcriptions, Donations and General
Assembly Fees & Contributions 1,920 1,692
Administrative Expenses 917 807
Repairs, Renewals & Refurbishments 6,042 8,215
Depreciation on Fixtures, Fittings & Equipment 1,164 1,203
---------- 53,762 ---------- 51,014
--------- ---------
SURPLUS/(DEFICIT) (15,478) (9,073)
====== ======

NAZARETH UNITARIAN CHAPEL BALANCE SHEET as at 31 December 2021

NAZARETH UNITARIAN CHAPEL
BALANCE SHEET
as at 31 December 2021
2021 2020
£ £ £ £
FIXED ASSETS
Land at cost 5,101 5,101
Chapel 1,000 1,000
95 Church Street 13,000 13,000
Car Park 24,381 24,381
Less Amount written off to Income &
Expenditure Account (24,381) (24,381)
---------- 19,101 ---------- 19,101
Fixtures, Fittings & Equipment at cost 74,145 74,145
Additions 1,006 -
Less Depreciation at 20% p.a. to date (70,495) (69,331)
---------- 4,656 ---------- 4,814
--------- ---------
23,757 23,915
INVESTMENTS
Stocks & Shares at market value (see Note 4) 164,268 147,296
CURRENT ASSETS
Santander (Fundraising Account) 11,179 10,935
Junior Bank Account 23 23
Barclays Current Account 36,570 52,134
--------- ---------
47,772 63,092
CURRENT LIABILITIES
Creditors - -
---------- 47,772 ---------- 63,092
--------- ---------
235,797 234,303
====== ======
FINANCED BY :
Accumulated Fund brought forward 205,760 214,833
Surplus/(Deficit) for year (15,478) (9,073)
Unrealised Gains/(Losses) on Investments b/f 28,543 38,660
Unrealised Gains/(Losses) on Investments in year 16,972 (10,117)
Unrealised Gains/(Losses) on Investments c/f ---------- 45,515 ---------- 28,543
--------- ---------
235,797 234,303
====== ======

NAZARETH UNITARIAN CHAPEL

ACCOUNTANTS REPORT

We have prepared the above attached Income & Expenditure Account and Balance Sheet from the information and explanations supplied to us.

IAN DALZELL LTD

4 March 2022

CHARTERED ACCOUNTANTS

Broughton Lodge Mews Field Broughton Grange-over-Sands Cumbria LA11 6HL

NAZARETH UNITARIAN CHAPEL

NOTES TO THE ACCOUNTS for the year ended 31 December 2021

  1. Investments comprise:
Investments comprise:
2021 2020
Number of Market Number of Market
Shares Value Shares Value
£ £ £ £
BMO Commercial Property Trust (cost £4,961) 4,900 5,145 4,900 3,920
GlaxoSmithKline (cost £5,971) 430 6,908 430 5,771
Henderson Far Eastern Income (cost £10,997) 3,657 10,788 3,657 11,940
Henderson High Income (cost £9,832) 6,080 10,792 6,080 8,938
Lazard Global Equity Income (cost £11,000) 13,322 17,652 13,322 15,667
Lloyds Banking Gp Ordinary (cost £6,844) 8,176 3,908 8,176 2,979
National Grid (cost £7,488) (11 for 12 08/17) 1,176 12,463 1,176 10,172
Liontrust Global Equity A Acc (cost £11,000) 4,559 33,713 4,559 30,372
Newton Global Growth & Income (cost £20,000) 17,049 28,727 17,049 24,775
Premier Foods (cost £6,129) 2,000 2,236 2,000 2,004
Royal Dutch Shell "B" (cost £7,509) 342 5,544 342 4,438
Schroder Real Estate Investment Trust (cost £2,171) 5,530 2,959 5,530 2,157
Tate & Lyle Ordinary (cost £3,304) 903 5,972 903 6,090
Whitbread Ordinary (cost £2,736) 389 11,651 389 12,059
Whitbread Ordinary (cost £2,910) 194 5,810 194 6,014
---------- ----------
164,268 147,296
====== ======
  1. During 2021 £18,000 (2020: £18,000) fees were paid to the Lancashire Collaborative Ministry.

  2. Donations to charities totalling £nil (2020: £750) were made from Musical Extravaganza receipts and are included in Subscriptions, Donations, etc., paid.

  3. Included in Repairs in 2020 are the remedial electrical works to bringing up the property to current standards £4,992.

4.
Property Running Expenses (inc Caretaker Wages) comprise:
Wages (including NIC and pension)
Heat, Light, Power, Water + Phone
Insurance
Waste Removal and Cleaning Materials
2021
£
10,288
8,444
5,608
523
24,863
2020
£
9,954
4,294
5,297
224
19,769

NAZARETH UNITARIAN CHAPEL FINANCIAL STATEMENTS for the year ended 31 December 2021

Prepared by

IAN DALZELL LTD CHARTERED ACCOUNTANTS

Broughton Lodge Mews Field Broughton Grange-over-Sands Cumbria LA11 6HL

NAZARETH UNITARIAN CHAPEL INCOME AND EXPENDITURE ACCOUNT for the year ended 31 December 2021

2021 2020
£ £ £ £
INCOME :
Collections (Open & Envelopes) 5,241 6,013
Subcriptions, Donations & Grants 17,780 25,060
Bequests - -
Tax Reclaimed (Gift Aid) - -
Rentals & Function Fees Received 8,508 6,599
Musical Extravaganza Account Receipts 225 32
Event Receipts 1,973 27
100 Club Receipts (2019 Nett Receipt) - -
Bank & Building Society Interest - -
Dividends & Investment Income 4,557 4,210
Realised Gains/(Losses) on Sale of Investments - -
---------- 38,284 ---------- 41,941
EXPENDITURE :
Event, Function & Musical Extravaganza Expenses 706 1,141
Property Running Expenses (inc Caretaker Wages) 24,863 19,769
Salaries, Pensions & Preaching Fees 18,150 18,187
Subcriptions, Donations and General
Assembly Fees & Contributions 1,920 1,692
Administrative Expenses 917 807
Repairs, Renewals & Refurbishments 6,042 8,215
Depreciation on Fixtures, Fittings & Equipment 1,164 1,203
---------- 53,762 ---------- 51,014
--------- ---------
SURPLUS/(DEFICIT) (15,478) (9,073)
====== ======

NAZARETH UNITARIAN CHAPEL BALANCE SHEET as at 31 December 2021

NAZARETH UNITARIAN CHAPEL
BALANCE SHEET
as at 31 December 2021
2021 2020
£ £ £ £
FIXED ASSETS
Land at cost 5,101 5,101
Chapel 1,000 1,000
95 Church Street 13,000 13,000
Car Park 24,381 24,381
Less Amount written off to Income &
Expenditure Account (24,381) (24,381)
---------- 19,101 ---------- 19,101
Fixtures, Fittings & Equipment at cost 74,145 74,145
Additions 1,006 -
Less Depreciation at 20% p.a. to date (70,495) (69,331)
---------- 4,656 ---------- 4,814
--------- ---------
23,757 23,915
INVESTMENTS
Stocks & Shares at market value (see Note 4) 164,268 147,296
CURRENT ASSETS
Santander (Fundraising Account) 11,179 10,935
Junior Bank Account 23 23
Barclays Current Account 36,570 52,134
--------- ---------
47,772 63,092
CURRENT LIABILITIES
Creditors - -
---------- 47,772 ---------- 63,092
--------- ---------
235,797 234,303
====== ======
FINANCED BY :
Accumulated Fund brought forward 205,760 214,833
Surplus/(Deficit) for year (15,478) (9,073)
Unrealised Gains/(Losses) on Investments b/f 28,543 38,660
Unrealised Gains/(Losses) on Investments in year 16,972 (10,117)
Unrealised Gains/(Losses) on Investments c/f ---------- 45,515 ---------- 28,543
--------- ---------
235,797 234,303
====== ======

NAZARETH UNITARIAN CHAPEL

ACCOUNTANTS REPORT

We have prepared the above attached Income & Expenditure Account and Balance Sheet from the information and explanations supplied to us.

IAN DALZELL LTD

4 March 2022

CHARTERED ACCOUNTANTS

Broughton Lodge Mews Field Broughton Grange-over-Sands Cumbria LA11 6HL

NAZARETH UNITARIAN CHAPEL

NOTES TO THE ACCOUNTS for the year ended 31 December 2021

  1. Investments comprise:
Investments comprise:
2021 2020
Number of Market Number of Market
Shares Value Shares Value
£ £ £ £
BMO Commercial Property Trust (cost £4,961) 4,900 5,145 4,900 3,920
GlaxoSmithKline (cost £5,971) 430 6,908 430 5,771
Henderson Far Eastern Income (cost £10,997) 3,657 10,788 3,657 11,940
Henderson High Income (cost £9,832) 6,080 10,792 6,080 8,938
Lazard Global Equity Income (cost £11,000) 13,322 17,652 13,322 15,667
Lloyds Banking Gp Ordinary (cost £6,844) 8,176 3,908 8,176 2,979
National Grid (cost £7,488) (11 for 12 08/17) 1,176 12,463 1,176 10,172
Liontrust Global Equity A Acc (cost £11,000) 4,559 33,713 4,559 30,372
Newton Global Growth & Income (cost £20,000) 17,049 28,727 17,049 24,775
Premier Foods (cost £6,129) 2,000 2,236 2,000 2,004
Royal Dutch Shell "B" (cost £7,509) 342 5,544 342 4,438
Schroder Real Estate Investment Trust (cost £2,171) 5,530 2,959 5,530 2,157
Tate & Lyle Ordinary (cost £3,304) 903 5,972 903 6,090
Whitbread Ordinary (cost £2,736) 389 11,651 389 12,059
Whitbread Ordinary (cost £2,910) 194 5,810 194 6,014
---------- ----------
164,268 147,296
====== ======
  1. During 2021 £18,000 (2020: £18,000) fees were paid to the Lancashire Collaborative Ministry.

  2. Donations to charities totalling £nil (2020: £750) were made from Musical Extravaganza receipts and are included in Subscriptions, Donations, etc., paid.

  3. Included in Repairs in 2020 are the remedial electrical works to bringing up the property to current standards £4,992.

4.
Property Running Expenses (inc Caretaker Wages) comprise:
Wages (including NIC and pension)
Heat, Light, Power, Water + Phone
Insurance
Waste Removal and Cleaning Materials
2021
£
10,288
8,444
5,608
523
24,863
2020
£
9,954
4,294
5,297
224
19,769