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2023-12-31-accounts

KENDAL UNITARIAN CHAPEL ANNUAL REPORT 2024

Trustees’ report, July 23-June 24

Trustees (2023-24) – Hazel Clarke (chair), John Campbell (treasurer and properties manager), Susan Blunt; Rob Crompton, Daniel Dyer, Katie Hall, Fred Jordan, John Pickering, Jo Rogers

The trustees’ role is to ensure a sound Ginancial footing for the chapel and to maintain the buildings, so that there is a place for our spiritual community to use and thrive.

The trustees manage the chapel’s Ginancial affairs, employ the minister and staff, and manage the chapel buildings including the manse and let properties (working with John Campbell as treasurer and properties manager, and Peill’s as our external partner in managing the properties). We may also support other aspects of chapel life, including outreach and publicity. During this period the trustees had their ofGicial meetings in April and October, with additional meetings throughout the year.

As chair, I would like to thank all the trustees for their work over the year. The time they give, their deliberations and decisions are essential to the running of the chapel. Being a trustee is a commitment and responsibility, and the work often unseen, and I am grateful that there are people willing to give their skills and to work together to make this happen. Thank you.

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

Schoolroom ceiling repairs

This year the main concern for the trustees has, again, been the plans for the repair to the schoolroom ceiling. The planning application was initially turned down, but after intervention by our local MP we had a more positive response, and the Ginal decision will be taken by the end of June. A professional fundraising company, Chell Perkins, has been engaged by the trustees and we have done initial work with them to build a case for funding. Once planning permission is granted, the fundraising effort can progress. A report on donations to date is in the treasurer’s report.

Outreach and visitors

Roots and Wings – using two properties in the New Shambles as a creative space, a tourist hub and a working place has been a positive outreach project – how long it will continue is to be discussed.

The website has been updated, and now includes a fundraising page for the ceiling appeal and a donations button. Connections is now available via the website, as is Mark’s video of the multi-faith garden dedication. Thanks to Daniel for his work on the website.

We have also generated a QR code that takes users to the fundraising page. This will be put on publications, posters, etc, and displayed around the chapel premises.

We have produced a new leaGlet for visitors to the gardens – thanks to John C and Daniel for this. There is also an A-board inviting visitors into the gardens advertising the chapel’s membership of the Quiet Gardens scheme.

We were open to visitors in September for the Heritage Open Days, and people continue to visit the chapel and gardens throughout the year, receiving a warm welcome from John C and others.

Hazel Clarke

Treasurer’s Report covering the year 2023

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 Gloor, 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 Gine 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 ofGice 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 been no access to the Chapel from Branthwaite Brow but the ginnel now gave entrance to the Chapel there for the Girst time. The gates would appear to date from this period; they were restored in 2019. All these buildings are a signiGicant 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’s Ginancial year runs from 01 January until 31 December. The Chapel has two current bank accounts with the Cumberland Building Society. The Trust Account derives its income chieGly from the rent of the commercial and residential properties. The details of this will be shown on tables to be distributed at the AGM. The balance of the Trust Account at

the beginning of 2023 was £17,755.87. The balance at the end of the year was £22,263.15, an increase of 4,507.28. Expenditure from the Trust Account during the year was concerned primarily with the following items: regular salaries and occasional wages, payments to HMRC and professional and legal fees. These are 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 2023 was £10,643.98 and at the end of the year was £7,751.78, a fall of £2,892.20. The main single source of income was the regular donations, on which Gift Aid will be claimed. 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 normal circumstances, in the life of this town. In previous years we have beneGited from hiring out the Schoolroom but that source of income is temporarily unavailable to us. Now only the FELLas Choir continues to sing in the Chapel and the Buddhist Group of Kendal (Theravada) meets in the Vestry. Expenditure from the Chapel account includes the various utilities (energy, telephones, waste collection etc), cleaning materials, window cleaning, printing of posters etc, and ofGice supplies. The annual General Assembly quota of £35 per member (amounting to £1,365.00 in 2023) also comes from this account.

The Chapel also has a Savings Account book with the Cumberland, in which at the beginning of 2023 there was a sum of just over £14,000. This account is being used to keep the money raised towards the restoration of the Schoolroom ceiling and roof, where it is intended to install solar panels so that the Chapel will be at least partly self-sufGicient in electrical energy. At the end of 2023 the account stood at over £20,000.

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 2024

We are fortunate to have commercial properties in the town. Until 2022 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. Towards the end of 2023 the property at 26–28 Finkle Street, which had been joined on to the ‘About Time’ coffee shop, also became vacant as the coffee shop retreated into the New Shambles. The properties are all very old and although the rear of the properties has been repaired there is a constant need for observation. There was a problem with the sewerage in the almost inaccessible cellar of 26–28 Finkle Street. Work has also been done on the windows of the Caledonian Room and on the façade. The house at 4 Nether Street has also needed a new gas Gire and will require new gutters. These are increasingly difGicult times economically and Ginancially and the outlook for our properties seems not as favourable as it once was. Whilst our rents are very reasonable, a lot of rents in the town are very high and numerous shops have closed. Furthermore there is an increasing tendency for people to shop online. This reduces the general footfall in the town and we suffer from this. We are about to start repainting the New Shambles, which is looking a bit shabby, and hope that this will brighten it up and make it more attractive to shoppers and shopkeepers. It is obvious that the most serious issue facing the Chapel in terms of Ginance is the restoration of the Schoolroom ceiling. It is a Grade II listed building and we are still awaiting permission to start work. 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 is currently estimated at nearly £400,000 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. Donations so far total over £8,000 but we have professional fundraisers ready to launch an appeal as soon as permission is granted.

John Campbell,

12th June 2024

Minister’s Report - July 2023 to June 2024

It has been an encouraging year despite the unforeseen delay in getting the renovation of the schoolroom underway. We have had new members join, others have become regular attenders and often there will be a visitor on a Sunday morning. There is a small but loyal core group of attenders via Zoom with others joining us from time to time.

This has been my 5th year in post as minister (part-time) and as has been the case since 2016 when I was appointed Ministry Team Leader part of my role is to act as ‘pulpit secretary’ Gilling vacant slots. This year I will have taken 17 services, co-ordinated a ‘shared service’ on Easter Day and the customary ‘GA reGlections’ service. We have only had 3 service leaders from outside - GA President Vince McCully in August 2023, Ministry Student Janine Sim (assisted by her husband Ewen) in September 2023 and Anne Mills who has taken services for us twice.

The members of the Ministry Team - John Pickering, Rob Crompton and Catherine Kentridge - have taken 11 services during the year or helped others with theirs. Rob co-ordinates pastoral care and John creates posters and other publicity material. Rosie Whiting and Jan Smith have both taken several services for us individually or co-ordinated ‘shared services’ again this year. Two of Rosie’s services have been assessed as part of her Advanced Worship Studies course at Unitarian College .

We are blessed to have other members of the congregation willing and able to take services. Thanks go to Hazel Clarke & Jo Rogers, Mark Rotherham, John Campbell, Daniel & Saimma Dyer and Phil Whiting. This year we have also beneGitted from the ministry of Nick Morrice and interfaith minister Sue Cockerill who have moved to the area and already taken several services. Nick and his partner Adrienne Wilson are both musicians with Nick having joined John C, Jo R and Clare Mingins on the organ/piano rota. Many thanks to them and to our other talented musicians, Pat Hopkins, Sue Gill and Denise Williamson who play occasionally. Thanks are also due to everyone who is involved in services - preparing the space, buying and/or arranging Glowers, greeting on the door, doing the tech, chalice lighting, reading, contributing material or accepting the invitation to share from the lectern and, of course making tea.

There have been more rites of passage this year - 6 weddings and 4 naming ceremonies/baptisms. There have been no funerals but ashes have been buried in the Rose Garden and in the Multi Faith Garden of

Remembrance. There are an increasing number of enquiries for weddings and baby/child ceremonies.

I have represented the Chapel at NELUM District meetings where possible and attended the GA Annual Meetings again this year in my capacity as Minister alongside our two delegates and other attenders. I Ginally managed to get to Japan again for a holiday in November/December 2023 for 3 weeks the original trip booked for 2020 having been cancelled due to the Covid pandemic.

A small group of us gathered in the Vestry on Monday afternoons for 7 sessions during April to June for a Building Your Own Theology Course. The second Kendal Pride weekend took place from 14th to 16th June and we were invited to offer a closing ceremony/service on the Sunday afternoon in the Pride Village at Abbot Hall. It was very well received.

Things have taken off at Roots & Wings particularly since early 2024 with a different local artist or group having an exhibition in No 3 each month. We are fully booked to the end of 2024 and I have had enquiries about exhibitions in 2025. The ‘Open Shop’ discussion group meets in the premises on the last Friday afternoon in the month and we have recently started singing in there for a short time with Clare on the Girst and third Wednesdays in the month. Having a presence in the New Shambles is proving to be a good way to promote the Chapel and our ethos and outlook from the many and varied conversations I have with artists, crafts people, visitors and locals. Chapel members and attenders also know they can Gind me in there from Tuesday to Friday from 10.00am until 4.00pm. On occasions volunteers are needed so as to ensure that the ‘gallery’ remains open at these times and I am grateful to all those who have helped out. This year as well as being a Tourist Information Hub we are involved with the Kendal Olympic Sports Trail which began on 29th June and will run until the end of August. We have Unitarian leaGlets on display and the Chapel Garden leaGlet is particularly popular.

Our Connections newsletter is sent out electronically to approximately 100 people, a few copies are printed in the ofGice for those not on email and we now put a link to the latest edition on our website. Thank you to everyone who contributes. I try to keep up to date with things going on locally and include information in my Sunday News from Chapel email. I am also responsible for Social Media which at present is limited to our two Facebook pages.

Mandy Reynolds - Minister July 2024

KENDAL UNITARIAN CHAPEL TRUST

ACCOUNTS FOR THE YEAR ENDED

31[ST] DECEMBER 2023

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 2023, 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 2023 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 2023

This Year Last Year
Unrestricted Unrestricted
Note Funds Funds
Incoming Resources 3
Donations and Legacies 7836 12000
Income from investments 108087 93941
Other income 3752 2788
Total income and endowments 119675 108729
Resources Expended 4
Expenditure on raising funds 30888 36370
Expenditure on charitable activities 64035 76422
Other
Total resources expended		 5138
100061		 -
112792
Net (Expenditure)/Income 19614 (4063)
Realised Gain on investment fund 3540 -
23154 (4063)
Unrealised Gain/(Loss) on investment funds 2200 (3551)
Unrealised Loss on revaluation of Manse (12250) -
Net movement in funds 13104 (7614)
Reconciliation of funds:
Total funds brought forward 1305882 1313496
Total funds carried forward 1318986 1305882

KENDAL UNITARIAN CHAPEL TRUST

BALANCE SHEET AS AT 31[ST] DECEMBER 2023

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
53836
22329		 This Year
Unrestricted
Funds
237322
1015421
1252743




66243
1318986
1318986
1318986		 Last Year
Unrestricted
Funds
251603
1007557
1259160
25368
32816
58184
11462
46722
1305882
1305882
1305882



76165
9922

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 2023

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 2023

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 capitalised if they can be used for more than one year, and cost at least £100. They are valued at cost. The depreciation rates and methods used are disclosed in note 8. The Manse is included at a valuation at 31[st] December 2023 by Peill & Co, Kendal. It is not depreciated and is revalued every 5 years.

These are let properties included at a valuation at 31[st] December 2023 by Peill & Co, Kendal. They are not depreciated and are revalued every 5 years.

Fixed asset investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at the year end.

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 2023

----- Start of picture text -----
3. Incoming Resources This Year Last Year
Unrestricted Unrestricted
Funds Funds
Donations and legacies
Donations and gifts 5836 10000
Legacies 2000 2000
7836 12000
Income from investments:
Rental income 105964 92642
Dividends (from Investment Assets) 2123 1299
108087 93941
Other income
From Kendal Unitarian Congregation Accounts 3752 2788
3752 2788
4. Resources Expended This Year Last Year
Unrestricted Unrestricted
Funds Funds
Expenditure on Raising Funds
Let property expenses 14792 23973
Professional fees 10606 8254
Repairs to let properties - 2100
Property insurance 5490 2043
30888 36370
Expenditure on Charitable Activities
Costs of Minister 16432 14691
Pulpit supply 2067 2193
Caretaker 11209 11036
Administrator 442 540
Treasurer and Property Manager 6760 6240
Organists 1740 1382
Travel expenses 65 143
Property expenses - Chapel 15255 26591
- Manse 2448 5858
Building alterations depreciation 1986 1986
Donations (Note 7) 20 20
General assembly quota 1365 1505
General assembly meetings 1100 930
Governance & support costs (Note 5) 3146 3307
64035 76422
Other
To Kendal Unitarian Congregation Accounts 5138 -
----- End of picture text -----

Cont…

KENDAL UNITARIAN CHAPEL TRUST

NOTES TO THE ACCOUNTS FOR THE FINANCIAL YEAR ENDED

31[ST] DECEMBER 2023 (continued)

----- Start of picture text -----
5. Governance & support costs This Year Last Year
Accountancy 2580 2580
Equipment depreciation 46 57
Sundries and training 520 670
3146 3307
6. Paid Employees This Year Last Year
Gross wages 36921 33855
Employers NIC - -
Pension costs 447 384
37368 34239
----- End of picture text -----

  1. Donations

The following donations were made during the year ended 31[st] December 2023:-

SLACC £20

8. Tangible Fixed Assets

8.Tangible Fixed Assets
Computer
Equipment
ASSET COST/VALUE
At 1stJanuary 2023
3891
Additions
-
Revaluations
At 31stDecember 2023
3891
DEPRECIATION
At 1stJanuary 2023
3891
Charge for year
-
At 31stDecember 2023
3891
WRITTEN DOWN VALUE
At 31stDecember 2022
-
At 31stDecember 2023
-		 Computer
Equipment		 Computer
Chapel
Alterations

99274

-
-


99274

35149

1985

37134

64125

62140		 Manse
187250
-
(12250)
175000
-
-
-
187250
175000		 Plant &
Equipment
3956
-
-
3956
3728
46
3774
228
182		 Total
294371
-
(12250)
282121
42768
2031
44799
251603
237322

3891
-
3891
3891
-










3891
-
-

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 2023 (continued)

----- Start of picture text -----
9. Fixed Asset Investments Listed Investment
Investments Properties
Carrying value at 1 [st] January 2023 57557 950000
Acquisitions at cost 60981 -
Disposals at carrying value (58857) -
Realised gain on disposal 3540 -
Unrealised gain on revaluation 2200 -
Carrying value at 31 [st] December 2023 65421 950000
10. Debtors & Prepayments This Year Last Year
Other debtors 5978 3739
Prepayments 6834 5725
Other debtors (accrued rents) 41024 15904
53836 25368
11. Cash at Bank and in Hand This Year Last Year
Cash at bank and in hand 22329 32816
12. Creditors & Accruals This Year Last Year
Amounts falling due within one year
Accruals & deferred income 9922 11462
9922 11462
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 2023, 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 2023 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