OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

KENDAL UNITARIAN CHAPEL ANNUAL REPORT 2023

Trustees’ report, July 22-June 23

The trustees’ role is to manage the chapel’s 3inancial and business affairs, and they are currently also overseeing some other organisational matters, in the absence of a committee. During this period the trustees had their of3icial meetings in April and October, with additional meetings throughout the year.

A statement on the chapel’s /inancial situation and a let-property update can be found in the Treasurer’s report.

Trustees (2022-23) – Hazel Clarke (chair), John Campbell (treasurer), Susan Blunt; Rob Crompton, Katie Hall, Fred Jordan, John Pickering, Jo Rogers, Ann Wilcox (to February 23)

The main issue that has occupied the trustees since November 22 – and will continue to be a major focus for the foreseeable future - is the collapse of part of the schoolroom ceiling . We have appointed Stuart Tolch as project manager, and John C is liaising with him and reporting regularly to the trustees. Quotes have been received for the work on the plaster in the schoolroom; we have also decided to repair and restore the roof. The trustees have agreed that we should take this opportunity to install solar panels in the roof. The costs of this work, with other additional costs, are likely to be in the region of £250,000-300,000. However, the plans for the work are now to be submitted to the Planning and Conservation of3icer – and approval is needed before things can progress.

In addition to the fact that the congregation has lost the use of the schoolroom for social and other events, it is a shame that some of the many local groups who used the schoolroom are no longer able to do so, and that our plans for a Warm Room in winter 22 could not be actioned. However, some local groups are continuing to use the chapel, small meeting room and garden, and the screen has been moved into chapel and can be used there.

The MFGR and rose garden are being used by the public as a quiet space to visit – and we are glad we can offer this as a space for the community. The trustees have decided we will join the Quiet Garden scheme – a national project which will list our garden on their website. We are also developing a lea3let for the garden. In the summer months particularly, the gardens draw the public into our chapel premises. It would be wonderful to develop this further by opening more often and having members of the congregation available as often as possible to welcome and talk to visitors.

The gardens are, too, places of interment and remembrance, and the trustees are drawing up guidelines to manage arrangements for this.

A new opportunity has arisen as one of the chapel’s shops, at 3-5 New Shambles , has become available. The trustees put the idea of using this as an outreach hub to the congregation and several visits to the premises were made. The trustees are aware of the 3inancial demands that the restoration of the schoolroom will make

on our 3inances; however, we felt that, with Rev Mandy’s commitment to this project in terms of time, management and ideas, we should open the hub for an initial 6 months to see if the idea is successful. With support from chapel members, this will be a new and innovative way of engaging with the local community. We hope that the shop can also be a hub for chapel activities while the schoolroom is unavailable to us, and it could also generate a small income if it were let out to other groups in the community.

There have been discussions about membership of the chapel, whether this relates to our GA quota payments, how membership ties into our constitutional organisation and what bene3its there are for members. This will be discussed with the congregation at the AGM.

The trustees have appointed a web designer to create a new chapel website .

I’d like to thank all the trustees for their hard work this year in keeping the chapel running as an organisation. Various members of the trustees have additional speci3ic roles within the chapel, and I’d like to thank them for their help. Susan Blunt is now responsible for Gift Aid and is supporting John C with 3inance admin matters. Fred continues to do the chapel risk assessments, and Jo Rogers is the chapel’s membership secretary. John P, as always, produces beautiful advertising and information material for the chapel. And John Campbell has a great deal of additional work with the schoolroom repairs. And thanks to Barbara for her minutes. But all the trustees work hard, contributing their own skills to running the chapel – thanks to all of them.

I would like to 3inish with a tribute to Ann Wilcox , a longstanding trustee and chapel member, who sadly passed away on 24 February this year. Her concern for the chapel and its members, her involvement and hard work over the years made a huge contribution to the chapel, and her support, friendship and understanding have been of great value me, particularly in my role as chair of the trustees. She will be greatly missed.

Hazel Clarke

Chair of trustees, June 23

Treasurer’s Report for the year 2022

Background history

The Chapel owns a number of buildings. These include not only those within the curtilage of the Chapel, that is the Chapel itself and the Schoolroom, but also commercial properties in Finkle Street, the New Shambles and the Market Place, which were bequeathed to us or purchased in the 18th century and are thus all of a considerable age. The lock-up shops on the west side of the New Shambles were rebuilt in 1804; the shop in Finkle Street is probably of much earlier origin (though perhaps rebuilt), and the building at nos. 17–21 Market Place is also of 18th–century date. The upper 3loor, with its long windows, looks as if it was originally an assembly room. It is almost certainly the historic ‘Caledonian Room’, where the Unitarian Baptists met in the period 1801–1817. The 3ine stone building at the Chapel entrance, 40 Market Place, with its beautifully designed curved staircase extension at the back, unfortunately partly hidden by the later extension where the Chapel of3ice is housed, has long since been converted for use as a shop but was built as the Manse for Caleb Rotheram the Younger in about 1780 on 17th-century foundations where there had previously been a continuous row of shops. There had previously been no access to the Chapel from Branthwaite Brow but the ginnel now gave entrance to the Chapel there for the 3irst time. The recently restored gates would appear to date from this period. All these buildings are a signi3icant part of Kendal’s townscape and heritage and it is our responsibility to look after them. The Chapel also owns a late Victorian house in Nether Street which was occupied from 2006 to 2016 as the Manse. The commercial properties are looked after by our Managing Agents, Messrs Peill & Co, whilst the house is looked after by Turner Scott. The Chapel previously also owned Ralph Ford (or Ralphford) Hall and yard on Stramongate, now the Masons’ Arms, which was given to the Chapel by Thomas Gibson in 1777, but was sold in 1941. Access to the Chapel was originally gained through that yard and up steps leading into the corner of what is now the Multi-Faith Garden of

Remembrance. There are hints that there were once other properties, too, but if so they have long passed out of the Chapel’s possession.

Finances

The Chapel has two current bank accounts with the Cumberland Building Society. The Trust Account derives its income chie3ly from the rent of the commercial and residential properties. In 2022 this amounted to £55,000 from the commercial shops and £7,330.20 from the house in Nether Street. This was about the same as in 2021. In the summer, however, we managed to let our largest commercial property for a much better rent and we hope that this will increase future income. The balance of the Trust Account at the beginning of 2022 was £21,842.38. Total income during the year was £74,330.20 and expenditure was £78,416.71. The resultant balance at the end of the year was £17,755.87. Expenditure from the Trust Account is concerned primarily with the following items: maintenance and refurbishment of the Chapel itself and its other properties (£32,470.53), which included repainting the Chapel (£13,500); regular salaries and occasional wages (£31,975.39); payments to HMRC (£1,519.11); and professional and legal fees (£9,633.80). The above amounts are those paid directly from the account. It should be noted that other running costs and fees due to our Managing Agents are deducted before we receive payment of rents.

The Chapel Account is used for the day to day running of the Chapel. The balance of the account at the beginning of 2022 was £11,035.56. Income during the year was £24,057.11 and expenditure was £24,448.69. The balance therefore fell slightly to £10,643.98 at the end of the year. The main single source of income was the regular donations, which amounted to £10,722.68 (compared to £12,340.40 in 2021), on which Gift Aid will be claimed. In the past Don has taken care of this and thanks are due to him for all his efforts in this respect; Susan has now taken on this task. Members and friends, old and new, continued to give

generously to maintain the life of this ancient Chapel, which belongs to us all and plays such an important part not only in the lives of those who attend services in person and on Zoom but also in the life of this town. Income from hire of the premises amounted to £5,123.00. This was mostly from hire of the Schoolroom but since the fall of part of the ceiling on 06 November 2022 the Schoolroom cannot be used and so this source is no longer available. Some groups were able to relocate to the Chapel but others have found accommodation elsewhere. The Muslim Community, for example, now holds Friday Prayers in the Castle Street Centre. It is, in any case, dif3icult to calculate the actual pro3it accruing from rental as it is impossible to assess expenditure in relation to speci3ic items (e.g. heating of the Schoolroom). Rites of passage brought in £4,080.00 but against this should be offset payments to the celebrant, organist and authorised person. Expenditure from the Chapel account includes the various utilities (energy, telephones, waste collection etc), cleaning materials, window cleaning, printing of posters etc, and of3ice supplies. The annual General Assembly quota of £35 per member (amounting to £1,505.00) also comes from this account, as do donations to the various charities we support.

The Chapel also has a Savings Account book with the Cumberland, in which there is a sum of nearly £14,000. As well as these accounts, the Chapel has investments , which are looked after by the Charities Aid Foundation and have a value of about £50,000. Finally there is the small B Thompson Dr Holme and Ralph Ford Hall Trust with a value of about £600. Incidentally the Dr Holme referred to in this is he whose portrait hangs in the Vestry, whilst Ralph Ford Hall is, as mentioned above, the original name of the Masons’ Arms and Yard, given to the Chapel in 1777 and sold in 1941.

Update to Spring 2023

We are very fortunate to have commercial properties in the town. Until the end of April they were all let but at present three units in

the New Shambles are unoccupied, viz. nos. 3 and 5 (which are joined) and 7. The damage to the rear of the properties has been recti3ied but there is a constant need for observation and repairs. Work has also been done inside the Caledonian Room and on the façade. These are dif3icult times economically and 3inancially but the outlook for our properties seems not unfavourable. It is obvious that the most serious issue facing the Chapel in terms of 3inance is the restoration of the Schoolroom ceiling. It is proposed to replace the roof as a prelude to this in order that any work done on the ceiling itself will be better protected from the weather. It will also enable us to restore the glass in the ceiling. The total cost of this work could be as much as £400,000 or more and clearly it will be necessary to apply for assistance in the form of grants in order to cover this. We must regard this work as an opportunity for we shall have a much stronger and safer building, which will serve our community and the people of Kendal for many years to come.

John Campbell,

6th June 2023

Minister’s Report - July 2022 to June 2023

It has been another busy year. We are continuing to attract people to Sunday services via Zoom - not so many now that things have opened up properly again but very important for those who live at a distance or cannot get to Chapel. Some are committed regulars and others dip in occasionally (from different time zones too) if an advertised service is of particular interest. We have a dedicated laptop computer so that things run smoothly but the technology side of things is still very dependant upon me and David G so at times it has been hit and miss. I continue to act as ‘pulpit secretary’ 3illing vacant slots. This year I will have taken 15 services, co-ordinated 2 ‘shared services’ and done 3 with different people - on ‘doing theology’, ‘our vision’ and ‘GA re3lections’. We have only had 3 service leaders from outside - GA President Sue Woolley in August and more recently Anne Mills and Peter Fairbrother. Saimma Dyer - a good friend of the Chapel - also led a service about female mystics.

Ann W’s encouragement, wisdom and support was invaluable to the Ministry Team so her death leI a big gap. We are thankful to Catherine Kentridge for accepMng the invitaMon to join the team - John P, Rob and myself - in May. She has taken 6 services during the year and has a parMcular ministry in hospital chaplaincy as well as being a celebrant. John and Rob have taken services or helped others with theirs. Rob co-ordinates pastoral care and John creates most of our posters and other publicity material. Thank you to all of them.

Rosie and Jan have both taken several services for us individually or coordinated ‘shared services’. Both are keen to hear other voices whether planned in advance or as part of open Mmes of sharing or ‘candles of joy & concern’. They are conMnuing with the Advanced Worship Studies course at Unitarian College .

We are so blessed to have members of the congregaMon willing and able to take services some of whom have had formal training and others not. Thanks go to Trish Lindsay, Hazel & Jo (who make a great team), David Birke[, Mark

Rotherham and, in parMcular, John C who has taken 4 services (including a special Corona6on one), is always about on Sundays as well as offering advice or pracMcal help with music alongside our organists Jo and Clare. Many congregaMons rely upon outside musicians or sing along to recorded music and we remember what that was like! So many thanks to them and to our other talented musicians Pat, Sue G and Denise who play from Mme to Mme.

We have had less rites of passage . I conducted 2 weddings and 1 celebraMon of a Civil Partnership and Rob and John each conducted a wedding. I have conducted 3 Naming Ceremonies, done 2 Memorial Services and took Ann W’s funeral at Beetham crematorium at which many Chapel members were present. There have been several interment of ashes including the first one in the MFGR. Several of us also a[ended the funeral of Stanley Raymond a long standing member who died in December.

I have represented the Chapel at NELUM District meeMngs where possible and a[ended the GA again this year in my capacity as Minister not delegate. It was following on from that, and one talk in parMcular, which centred upon trying to canoe the mountains which got me thinking we should make use of a shop in the New Shambles whilst the Schoolroom is out of acMon. I see it as serving the community not as overtly adverMsing and promoMng the Unitarian movement but the two will be inextricably linked.

Although at Mmes it feels as if our heart has been ripped out with the loss of the Schoolroom - and it is certainly very inconvenient - we are flourishing. New people have come on Sundays out of curiosity. They have kept on coming regularly and in some cases become Members. The wonderful film that Mark R made for us documenMng the opening of the new MFGR in 2022 and the Flower & Music FesMval was shown to invited guests one evening and that captures our vision perfectly. Special thanks to all those who were featured and to John and KaMe who worked with Mark on the project.

We conMnue to be a part of Heritage Open Days each year which brings people into the Chapel and the difference simply having a new Welcome to our Gardens sign has made to fooeall is incredible.

Our Connec6ons newsle[er is sent out electronically to 90 people and a few copies are printed in the office for those not on email. Thank you to Sue G, Clare and Hazel for your work in puhng those together for me to circulate every other Friday and to those who contribute regularly or occasionally. You don’t have to write an arMcle - a photograph with a few thoughts is just as welcome. I try to keep up to date with things going on locally and include informaMon in my Sunday News from Chapel email. We are fortunate to live in Cumbria and someMmes we manage to get out together socially. The trip to Hollin Bank Farm, Coniston at the invitaMon of Holly in May was one such occasion and it was very enjoyable. It’s always good to think beyond Sunday morning. I am looking forward to seeing where this next year takes us.

Mandy Reynolds - Minister July 2023

KENDAL UNITARIAN CHAPEL TRUST

ACCOUNTS FOR THE YEAR ENDED

31[ST] DECEMBER 2022

KENDAL UNITARIAN CHAPEL TRUST

CONTENTS

PAGE
INDEPENDENT EXAMINER’S REPORT 1
STATEMENT OF FINANCIAL ACTIVITIES 2
BALANCE SHEET 3
NOTES TO THE ACCOUNTS 4-8

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF

KENDAL UNITARIAN CHAPEL TRUST

We report on the accounts of the Kendal Unitarian Chapel Trust for the year ended 31[st] December 2022, which are attached.

Respective responsibilities of the trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for the year ended 31[st] December 2022 under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is our responsibility to:-

Basis of independent examiner’s statement

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

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

Lynn Garth Jon Simon-Norris BFP ACA Gillinggate Jackson & Graham Chartered Accountants Kendal Date Cumbria LA9 4JB

KENDAL UNITARIAN CHAPEL TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022

This Year Last Year
Unrestricted Unrestricted
Note Funds Funds
Incoming Resources 3
Donations and Legacies 12000 -
Income from investments 93941 90900
Other income 2788 4144
Total income and endowments 108729 95044
Resources Expended 4
Expenditure on raising funds 36370 27161
Expenditure on charitable activities 76422 53185
Other
Total resources expended		 -
112792		 512
80858
Net (Expenditure)/Income (4063) 14186
Realised Gain on investment fund - 159
(4063) 14345
Unrealised (Loss)/Gain on investment funds (3551) 6667
Net movement in funds (7614) 21012
Reconciliation of funds:
Total funds brought forward 1313496 1292484
Total funds carried forward 1305882 1313496

KENDAL UNITARIAN CHAPEL TRUST

BALANCE SHEET AS AT 31[ST] DECEMBER 2022

Note
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Debtors
10
Cash at bank and in hand
11
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted funds
Total Funds
25368
32816
58184
11462		 This Year
Unrestricted
Funds
251603
1007557
1259160




46722
1305882
1305882
1305882		 Last Year
Unrestricted
Funds
253646
1009809
1263455
39426
19248
58674
8633
50041
1313496
1313496
1313496



The notes on pages 4 to 8 form part of these accounts.

Signature Name Date of Approval Signed by: ……………… …………………. ………………

On behalf of all the Trustees ……………… …………………. .……………...

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022

1. Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value (except that investments are shown at market value). The accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16[th] July 2014, and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and with the Charities Act 2011.

2. Accounting Policies

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included on the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).

Cont…

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022

2.2 Income (cont)

Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies.

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

2.3 Expenditure and Liabilities

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

(iii) Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

2.4 Assets

These are let properties included at a valuation at 31[st] December 2018 by Peill & Co, Kendal. They are not depreciated and are revalued every 5 years.

Debtors are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

Cont…

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022

----- Start of picture text -----
3. Incoming Resources This Year Last Year
Unrestricted Unrestricted
Funds Funds
Donations and legacies
Donations and gifts 10000 -
Legacies 2000 -
12000 -
Income from investments:
Rental income 92642 89928
Bank and other interest - 15
Dividends (from Investment Assets) 1299 957
93941 90900
Other income
Covid grants received - 2639
From Kendal Unitarian Congregation Accounts 2788 1505
2788 4144
4. Resources Expended This Year Last Year
Unrestricted Unrestricted
Funds Funds
Expenditure on Raising Funds
Let property expenses 23973 8848
Professional fees 8254 6079
Repairs to let properties 2100 8268
Property insurance 2043 3966
36370 27161
Expenditure on Charitable Activities
Costs of Minister 14691 12997
Pulpit supply 2193 1090
Caretaker 11036 10899
Administrator 540 400
Treasurer and Property Manager 6240 5200
Organists 1382 1400
Travel expenses 143 126
Property expenses - Chapel 26591 11871
- Manse 5858 1818
Building alterations depreciation 1986 1985
Donations (Note 7) 20 20
General assembly quota 1505 1505
General assembly meetings 930 -
Governance & support costs (Note 5) 3307 3874
76422 53185
Other
Received by Kendal Unitarian Congregation Accounts - 512
----- End of picture text -----

Cont…

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022 (continued)

----- Start of picture text -----
5. Governance & support costs This Year Last Year
Accountancy 2580 2580
Equipment depreciation 57 71
Sundries and training 670 1223
3307 3874
6. Paid Employees This Year Last Year
Gross wages 33855 30952
Employers NIC - -
Pension costs 384 334
34239 31286
----- End of picture text -----

  1. Donations The following donations were made during the year ended 31[st] December 2022:SLACC £20
8.










 Tangible Fixed Assets
Computer
Equipment
ASSET COST/VALUE
At 1stJanuary 2022
3891
Additions
At 31stDecember 2022
3891
DEPRECIATION
At 1stJanuary 2022
3891
Charge for year
-
At 31stDecember 2022
3891
WRITTEN DOWN VALUE
At 31stDecember 2021
-
At 31stDecember 2022
-		 Computer
Equipment		 Computer Computer Computer
Chapel
Alterations
Chapel
Alterations		 Let Properties

& Manse

187250

-

187250

-

-

-

187250

187250		 Let Properties

& Manse

187250

-

187250

-

-

-

187250

187250		 Plant &
Equipment
3956
-
3956
3671
57
3728
285
228		 Total
294371
-
294371
40725
2043
42768
253646
251603











3891









99274
-
3891 99274
3891
-
3891		 33163
1986
35149
- 66111
- 64125

Depreciation is provided for at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Chapel alterations 2% straight line basis Computer equipment 33% straight line basis Plant & equipment 20% reducing balance basis

Cont…

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2022 (continued)

----- Start of picture text -----
9. Fixed Asset Investments Listed Investment
Investments Properties
Carrying value at 1 [st] January 2022 59809 950000
Acquisitions at cost 1299 -
Net Loss on revaluation (3551) -
Carrying value at 31 [st] December 2022 57557 950000
10. Debtors & Prepayments This Year Last Year
Other debtors 3739 3429
Prepayments 5725 4999
Other debtors (accrued rents) 15904 30998
25368 39426
11. Cash at Bank and in Hand This Year Last Year
Cash at bank and in hand 32816 19248
12. Creditors & Accruals This Year Last Year
Amounts falling due within one year
Accruals & deferred income 11462 8633
11462 8633
Deferred income comprises rent paid in advance.
----- End of picture text -----

INDEPENDENT EXAMINER’S REPORT

TO THE TRUSTEES OF

KENDAL UNITARIAN CHAPEL TRUST

We report on the accounts of the Kendal Unitarian Chapel Trust for the year ended 31[st] December 2022, which are attached.

Respective responsibilities of the trustees and examiner

The charity’s trustees are responsible for the preparation of the accounts.

The charity’s trustees consider that an audit is not required for the year ended 31[st] December 2022 under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is our responsibility to:-

Basis of independent examiner’s statement

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

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

Lynn Garth Jon Simon-Norris BFP ACA Gillinggate Jackson & Graham Chartered Accountants Kendal Date Cumbria LA9 4JB