TRUSTEES, ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2025 DEAN ROW CHAPEL . Charlty Commlsslon Reglstratlon 234851 THE MANSE FOR THE MINISTER - Charlty Commlsslon Reglstratlon 242950 The Charltles. Prlnclpal Address Is: Unitarian Meeting House. Chapel Road. Wilmslow. SK9 2BX. The persons legally re8pon81ble for the control and management of the Charities as trustees in the year were: Appolnted by deed of trust: Peter Shaw (Chaimian), Catherine Smeaton, Elizabeth Earp. Christine Wilkie, Susan Dennell. Deborah White. Anr* Gemmdl and Jenifer Williarns. Appolnted as officers and comm5ttee member8 under the Chapel rules and serving for the year: Christine Wilkie (Chairperson). Anne Gemmell (Secretary), Peter Shaw (Treasurer), lan 0th (Warden). Beryl Booth. Peter Weigh. Bridget Wenham, Elizabeth Earp. Catherine Smeaton. Anne Smith and Diana Hrynkiw. The charlties. bankers are: Barclays Bank PLC, Leicester, LE87 2BB The Investrnent Manager is: BNY Mellon Fund Managers Limited. 160 Queen Victorla Street, London, EC4V 4LA. Independent examlner 18: Kennelh James Johnson FCA. Flat 2 Kennerley CourL Kennerleys Lane, Wilmslow SK9 5Ea. The Governlng Documents of the Charltles are: 1) Dean Row Chapel A deed of conveyance dated 5th November 1750. Rules adopted by members of the congregation dated 17th March 1980 and last amended on 21 st December 1997. b)
2) The Manse for the Mlnlster a) A deed of Conveyan to trustees dated 20th October 1965. Annual Report 2025 The Trustees present their annual report for the year ended 31 st December 2024 under the Charities Acl 2011 and 20. together wrth the independently examined accounts for the y8ar. and confim that the latter comply with the requirements of th8 Acl, the Trust Deeds arKI the Charities SORP {FRS102) 2019. Oblects of the Charltles The Trustees of Dean Row Chapel hold the freehold land and buildirYJs of the Chapel and make it available for the Dissenting Congregation. which is a member of the General Assembly of Unitarian and Free Christian Churches. for their religious obseniance. The TrUeeS of the Manse for the Minister, having sold the manse and schoolroom, with Charity Commission consent, have used the proceeds: 1) To build a Chapel Hall (The Tercentenary Hall) completed in 1994 to replace the schoolroom", 2) To purchase a Manse for the accommodation of the minister. The Congregational Committee, through its olficers. administer the day to day running of the Chapel. Hall and Manse. Any new Trustees of both Trusts are recrurted from members of the congregation by the Trustees,. the congregational offi.r5 and committee members are appointed at annual meetings of the rnefflbers of the congregation in accordance with Chapel rules. Chapel services take place at 11.15 am each Sunday and were held on every Sunday throughout the year. Anyone is welcome to attend these services. Average congregational attendances at these ServIS were 42 during 2025 against 45 in the previous year. There are also meetings every Wednesday in the vestry for quiet meditation. There are currently 47 members. many of whom support the Chapel financially through planned giving, usually augmented by Gift Aid. The Chapel ts currenty represented on the local ecumenical asscKialion, "Churches Together in Wilmslow.. The Chapel is a member of the General Assembly of Unitarian and Free Christian Churches and the Manchester Districl Association of Unitarian and Free Christian Churches. The Chapel provides premises for the weekly meetings of the Dean Row Chapel Stroke Club and an exercise class for elderly people.
The Chapel gives financial support to a number of charities and organisations. The Chapel benefits greatly from the generous donation of time by many members of the congregation in providing Pulpit Supply in the absence of the Minister. in the maintenance of the building and grounds and the administration for the Chapel and Hall. The Reverend Jeffrey Lane Gould is the full-time minister of Dean Row Chapel arKI its sister chapel, Hale Chap81. The two major Charities connected with the Chapel are so interlinked that the accounts are prepared to embrace both. The Trustees of both Charities and the congregational committee work harmoniously together to further what are seen as combined objectives. Maln Achlevements of the Charllles dur5ng the Year The Chapel has enjoyed the services of a full-time minister for the whole of the year, together with retaining a thriving membership. Flnanclal Infomiatlon For the year 2025 expenditure exceeded income by £12,335. Utility cost for Electricity was high due to current high rates and especially high use in the early month of the year when it was found that certain heaters had been left on during the week. There were no legacies or bequests accounted for in the chapel as money had been left towards the bell cote lund (see below) instead. The Chapel does not direclly employ any staff. The Minister. whose services are shared by the Chapel's sister Chapel in Hale is paid for by the Haldean Committee, which is a joint committee of both Chapels and to which both Chapels make financial contributions. The Haldean Committee administers the stipend and expenses of the Minister and accounts for the statutory payments to Her Majesty's Revenue and Customs. Donations to various charities arKJ other Unitarian causes were made amounting to £2.741 (2024 - £3.365). The Trustees are resFM)nsible for keeping accounting records which are such as to disclose, with reasonable accuracy. the financial FQSition of the Charities at any time, and lo enable them as Trustees to ensure that the accourrts comply with Charities Law. The Trustees are also responsible for safeguarding the Charities, assets and ensure their proper application in accordance with Charity Law. and hence for taking reasonable steps for the prevention atKI detection of error. fraud and other irregularities. The project to rebuild the bell te proceeded slowly during the year as full planning permission was not granted until October. Various surveys and reports were required by the Consep4ation Planning Departffnt. Quotatbons were received from three
repLrtable conservab'on contractors and Lloyd & Smith Limited were appointed. Work commenced in late October the ereciion of scaffolding. By the middle of Dernber it was found that certain additional materials would be needed and these had been costed and ordered. The costs incurred during the year amounted to £31,149 (See Note 16 on Page 12). Fund raising continued during the year and direct donations raised £3,665. while activities of the Social Group added a further £1.503. A generous legacy from the estat8 of the late Dorothy Salthouse brought £10.000 and Grants hav8 been received from the MDA (£10,000) and The Hibbert Trust {£eoJ). We have applied for further grants from The Hibbert Trust Listed Places of Worship (VAT refunds) and National Churches Trust. At the year end, the balance on the project reserve amounted to £12,492. Reserves Pollcy The Trustees are aware of the need to have available sufficient funds to fi'nance the Charities adequately for the foreseeable future. Dean Row Schoolroom and Manse and the R & L Alilnes Al•morlal Funds The share of any unrealized investment gains or losses on the Manse Fund is now allocated to the General Fund as both the Schoolroom and the Manse are now within the care and cost of the chapel. The General Fund also benefits from their income. Publlc Benefit The Trustees have noted the advice provided by the Charities Commission in amplifying the requirements of the Charities Act 11 regarding Public Benefit. The Trustees believe that their Charities comply with that guidance by benefitting the moral aspects of public life and in supporting the institutions of marriage and in providing financial support for other charities. Declaration At their meeting tK8ld on 7kn March 2026, the Trustees have approved the above report which is signed on their beha by: Christine Wilkie (rrustee & Chairman of the Congregational Committee) Peter Shaw (Trustee & Treasurer) Date: ' Ma202
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES AND MEMBERS OF DEAN ROW CHAPEL AND ASSOCIATED CHARITIES I report on the accounts of the Charities set out on pages 6 to 12 for Ihe year ended 31 st December 2025. Respective responslbllltles of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is rh)t required for this year under section 145 of the Charities Acl 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to- examine the accounts under section 145 of the Charities Act; to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act: and to state whether particular matters have come to my attentbon. b) Basis of independent examlner's statem My examination was carried out in accordan wtth General Directions given by the Charity Commission. An examination includes a rewew of the accounting records kept by the Charities 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 the Trustees concerning any such rnatters. The procedures undertaken do not provide all the eviden 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 Examlner's Statement In conne10n with my examination. no matter has (x)me to my attenb'on: which gives me reasonable cause to believe that in. any material respect. the requirements: to keep accouming records in accordance with seclion 130 of the Charities Act. and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have nol been met; or b) to which in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: I" L* Signed: K.J. John FCA, Rat 2 Kennerley Court, Kennerleys Lane, Wilmslow, SK9 SEQ.
Dean Row Chapel ststement of Financial Actlvltles for the year ended 31 December2025 Note 2025 2024 Incomlng Resources Donations, Grants and Legacies Fees and Charges Sales Investment Income 28,610.48 5,920.(10 855.50 10091.42 46,277.40 24,874.12 3.820.00 822.35 10,544.91 40.061.38 Resources Expended Cost of providin8 Ministry Cost of Running Manse Maintenance of thechapel. Hall and Grounds Utility Costs Administrative Cost5 General AssemblyQuota Ddegate Coststo attend GA Donations and Subscriptions Other Costs Depreciation 21,800.00 4.101.77 9.705.39 10.586.99 4.690.22 1.610.00 390.1)0 2,781.00 5.76 2,941.00 21.749.00 3.146.51 10,353.76 8.025.83 5.273.96 1.592.50 370.00 3.624.90 5.76 2,941.00 io 58,612.13 57,083.22 SrpluS1{Defficltj oflfi¢on ¢MrExpendlture (12.334.73) (17,021.841 Realtsed and Unrealld Sbrpluson Investments 12 54.513.21 32,780.42 Increase In Funds 42.178A8 15.758.58 Tmsfer lfromvto Bellcote Prole¢t Rese P55.45) 11,535.40 Accumul*ed Fundsat 1st janu 2025 983,051.83 955,757.85 Accumulated Fundsat 31st December 2025 1.024,974.86 983.051.83 Page6
Dean Row Chapol Bala)ce Sheet a5at 31 December 2025 Note 2025 2024 Fixed Asfets Freehold Buildings at Cost less Depreciation Manse Cost Investments at Market Value io li 12 127,007.20 129,948.20 346.479.87 346.479.87 497,387.21 492,874.00 970.874.28 969,302.07 Current Asts Current Account with Barclays Bank Deposit Account with Bartlays Bank Deposit Account with Wirgin Monei Debtors and Prepayments 4,827.61 55,036.62 532.56 4,574.01 64,970.80 18.694.72 514.48 4,867.31 24,076.51 13 {bl Current Llabilities Creditorsand Receipts in PAlvance Chapel Social Group 14 IAI2.67 9.457.55 10,870.22 781.39 9,545.36 10,326.75 Net Current Asts (bHcHd} 54,11)0.58 13,749.76 Total Assets {al + Idl 1,024,974.86 983,051.83 Representingthe Accumul*ed Funds Dean Row School Room and Manse Fund R and L Milnes Memori31 Fund General Fund Bdlcote Reserve 15 15 15 16 486.213.87 486.213.87 140.735.82 126.603.84 385,533.17 357.486.67 12,492.00 12,747.45 1,024.974.86 983.051.83 P4e7
Dean Row Chapel Notestothe A¢¢ounts forthe ar ended 31 December 2025 Note l-Accountlnz Pollcles General -The*accounts have been prepared undeJthe historic cost convention, except for inv&ment% which have been accounted for at current market value. DeprlatIOn -TheTercentenary Hall and theToilet Block and holdingtank will be written off over a period of75 yearsfrom theyear Ofde10Prnent by Ual annual amounts. AJI other assetsof the chapel arefullydeprKiated. It is not anticipated that the manse property will depreciateand it will therefore be held at original purchase cost. Note 2- Donatlons. Legxbes•d Grants 2025 2024 Sundayoffertories Pledged Offerings Chapel Membership Bequests HMRC refund OfG1ftd. Donationsand Collections 5.918.40 5.451.98 13,426.17 11.678.25 1,706.25 1.575.00 6.116.86 4.551.59 1,442.80 1,617.30 28,610.48 24,874.12 Thetotal amount ofGift rtYoverywas£6,242 of which £125 wastransferred to the Bellcote PrO1t Reserve. Note 3- Fees •)d Chwges 2025 2024 Wedding and Funeral Fee5 Baptism Fees Use of the Plall 3.160.00 475.00 2.285.00 1,025.00 300. 2,495.1J) 5,920.00 3,820.00 Note 4-5aes 2025 2024 Sales of coffeeafter services Memorial Wall 855.50 782.35 40.00 822.35 855.so Pa8e8
Dean R¢74V Chapel Noiesiothe A£ts r¢ ar ended 31 Ocember2025 P4tst 5.Co#sof Mlnlstry 2025 2024 Contribution to mald Committ Cash Contrtbution frorn Hechap rrdin8theManse 26.760.00 26,609.00 14,960.00} 14.860.001 2100.00 21.749.00 Cost of Runnin8 Ma 2025 2024 Council Tax Water Rate Insurance GasSafeCertificate& Boilw 5er¥ice EltrICal- Repairs N¥ Cooker aeanin8GLbtttrS 2.149.50 457.28 316.99 1,974.00 409.83 312.42 334.26 150.00 140.fy) 888.IKI 116.00 3.146.51 4.101.77 Note 6. MainteNKt ofchwl. Grounds 2025 2024 Gardener's Fee5 Repairs and Maintenance (>gan Repairsand Tunin8 Clèaningand Careiaknng Windowcl&nin8 Holdingtank ptYIng arrn systun Firealarmsand extin8vishw5 Flower Group 2.684.97 1,672.90 456.00 3,177.29 225.00 756.IXJ 3,675.00 1.797.94 456.00 3,039.28 270.00 252.00 99.71 563.83 200.00 10.353.76 533.Z3 200.00 .705.39 Notè 7. UtIIItyCoAs 2025 2024 Eltttriclty Ga5 Water 8*61.73 1,580.41 144.85 6.342.86 1,575.38 107.59 10,586.99 8.025.83 Py9
Dean Row Chapel Notesto the Accounts forthe ar ended 31 December 2025 Note 8-Admlnlstrnti* Costs 2025 2024 Insurances Licences Telephoneand internet Postage. Printingand Stationery Books, periodicals and pamphlets 357.11 3,506.05 357.23 348.23 349.50 1.041.88 104.38 355.80 22.00 22.00 4,690.22 5.273.96 Note 9- Donationsand bscriPtIOnS 2025 2024 Donatlons General Assembly Student Fund Unitarian College Moya Cole Hospice Iwasst Ann's H05pice) East Cheshire Hospice Thesend achild to Hucklow Fund Disasters Emergenty Committee Shdter Box Francis House WilmslowWdlsforAfrica MIOn to Seafarws loo.00 200.00 500.00 soo.00 500.00 500.00 500.00 500.00 200.00 200.00 600.00 600.00 200.00 200.00 100.00 409.50 141.00 155.40 2,741.00 3,364.90 bscriptions Unitarian Christian Association Unitarian Music Society Manchester District Association 40.00 40.00 20.00 200.00 2.781.00 3,624.90 During December 2025 special Collection5 allowed thechapel to donate £500 each to )ya Cole Hospice and East Cheshire Hospice. Earlier in theyear special collections rais £141.00 for Missionsfor Seafarers Page 10
Dean Row Chapel Notesto the Accounts forthe ye¥ ended 31 December2025 Note 10- Freehold Awtsat C05t less Depreclatlon Depreclatlon Net Tercentenwy Hall sat Istjanuary 2025 Depreciation forthe year 199.373.74 182.406.991 116.966.75 {2,658.291 12.658.291 Balance a5 at 31st Decernber 2025 199.373.74 185.065.281 114,308.46 Tollet8lockand HoldlngTwk As at 1st January 2025 Depreciation for the year 21.202.36 18,220.911 {282.711 12,981.45 1282.711 Balanceasat 31st December 2025 21.202.36 18,503.621 12,698.74 TOTAL 220.576.10 (93.568.901 127,007.20 Note 11. Mwse Cost-9. Sidrln8hn Way. Wilm51ow The manse is held at its purcha5ecost including initial repairsand Improvernents in February2021. Note 12- Investments 278,035.759 unit5 in Ne4Vton Growth & IncomeFund fDrCharities Marketvalueat IstJanuary2025 492.874.00 R8Jemption intheyear27.070.926 unitsat£l.847 150,000.001 Realised Gain on redemption 2.011.37 Unrealised Gain on 250,964.833 units 52.501.84 Market Value at 31st December 2025 497,387.21 Page 11
D•an Row Chap•l NoiestotheAccounts fi)rth¥yended31 Deteth2025 2024 Rent01 Policy2026 Congregational & Gwtral HMRCGIftAd Refvnd HaleHalde4n Contfibutiort Broadband Ga5 170.39 936.30 1390.82 165.14 883.37 1.586.30 1.240.(X) 70.31 766. 4.5741 992.50 4.867.31 14.CredltoYswd Ile(elptslnAdhte IQ25 2024 ectriritv BroJband Geral A$sbI¥¢I) I10.17 316.03 6Z.86 402.50 781.39 402.50 IA12.67 Accumuied Funda5 31¥¢ Dttember2015 rda5at 1st Dean Rowschool RM and ManseWJThJ Rand L NlIneS1r1I Fund al Fund Chapd BelbcoteRalr 486,213.87 126.603.84 357A86.68 112.334.731 12,747.45 1255.451 983.051.83 112.590.181 486.213.87 140.735.32 385.533.18 11.492.00 1,024.974.86 14.131.98 40.381.23 54,513.21 Nott 16.(yl Belkrte 1Tet Plènnln8 Fermi5YofbtocarryLMrttheretlhjin&Qf ttYAY5teThl8ableaThl tencotewdSUIlty8r3nIed in(kttthr 2025. Earllèr, after a competitwetender w¢apsxi6ntÈd thefiof &Smtlh mitedt0Ca1xfttheWty Wèako rarvied outa ground investi8aOn fdhwlrc(eTh thattt ccryrmaylll% reQred LrPinnin8. This pred notto bÈ thÈ£ase, bJttI replacethe gjrface draInsathISwaorKethe ma1n7mxkiscpknd as the£4d drnin hoscoltsp5ed. The trusteesha¥eappld for¥arioL658Trnts th3twlll l1¢(Saferetetts supplement the)erO$0%nbyrnernbsd frithdsshown bdow. In order toffiwreihechapd haswfficiwt cashflowtoffleEt .11$a$thIall it wasde£idèJ tor•Jwn£50.IKJO from Ouiin¥ÈstmtsW1fh Ne0> Thistwher with othu surplvsfvnd515bEin8hdd in adwyixcuuntwith B¥clOaD It lsnowe5fsmètalththeyJTkII becompletebe[Drets of kn 2026. Th? reserye has been builtupasloknv5..- Balance at 15tJanuary2025 Genetal tx)natbonsRecewed Gfantsfrom MDA Grant from HibbertYnJ# Le8ac¥- Dorothysahkntse Social aub Don•tioThreXnsF•yrttothh C1>e1C. GiftAid 12.747.45 3,665.CiJ ,cw.rA) io.w). 1.503.10 I25. 30.893.10 43.640.55 Less.. ProlertC05ts intrar PearceAr(hltecture Christians ErMronrnentsl_ WMLCensuitin8- Ground In¥esti8atior Atmosphere Envlrnnrn1. Asbe5t05SuN &Smllh_ Flrstvaluatityl 5.715.75 2.028.C I.082.(• 1.140.1)J 20,122.80 31,148.55 E12.492.00 P*12