KENDAL UNITARIAN CHAPEL ANNUAL REPORT 2025 ## **Trustees** ’ **report, July 24-June 25** **Trustees (2024-25)** – Hazel Clarke (Chair), John Campbell (Treasurer and Properties Manager), Susan Blunt (to March 2025), Rob Crompton, Daniel Dyer, Katie Hall, Fred Jordan, John Pickering, Jo Rogers. As chair, I would like to thank all the trustees for their work over the year. And I’d particularly like to acknowledge with thanks the work of Susan Blunt during her several years as trustee, especially the invaluable help she gave to the Treasurer with Gift Aid. Being a trustee is a commitment and responsibility, and the work is often unseen. The time that all the trustees give, their deliberations and decisions, are essential to the running of the chapel. I am grateful that there are people willing to give their skills and to work together to make this happen. Thank you. ## **Hazel** ## **The work of the trustees** The trustees’ role is to ensure a sound Qinancial 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 Qinancial 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). Thanks to John Campbell, for his invaluable multi-tasking work; to Fred for keeping our risk assessments up to date; and to Jo for her work on membership. Daniel has helped with the website, the card donation point and QR codes. Thanks also to the ‘Schoolroom Group’, Sue Cockerill, Rob Crompton and John Campbell, who, together with the Chair, are taking the lead on the roof/ceiling restoration project. The trustees may also support other aspects of chapel life, including outreach and publicity. Thanks to John P for all the creative work he produces, including his varied material for events and fundraising (notably the magniQicent thermometer). During this period the trustees had their ofQicial meetings in April and October, with additional meetings throughout the year. Thanks go to Barbara for taking the minutes at our ofQicial meetings (and to others who do the same throughout the year). ## **Key points from the trustees’ year** Last year, the trustees authorised the painting of The Shambles. The bright colours have caught the eye of visitors and others – there has been much interest, and an article on the shops was published in _Cumbria Life_ (March 2025), bringing welcome publicity for the chapel and our fundraising appeal. Last year there was also a blessing ceremony for The Shambles. By January 2025 all units in The Shambles were let – and the tenants tell us they are happy and positive about being there. In order to fully let The Shambles, the decision was taken to end the very successful experiment of using one of The Shambles’ units as ‘Roots and Wings’ - a gallery and outreach venue. This project Qinished in December 2024. This has freed Rev Mandy up to work at the chapel on Thursdays, so anyone can call in to chat to her, and it means the chapel gardens can also be open an extra day. The big news last year was that planning permission for the restoration work on the roof and ceiling was Qinally granted… after an inordinate amount of time and several appeals for help to Tim Farron, MP. This gave the trustees the green light to continue the stalled building process and to begin fundraising. A small group of trustees was formed to support John Campbell in his work with our professional fundraisers, Chell Perkins, and in his work on the building project (liaising with our project manager for the building work, Stuart Tolch). The grant-application process has encouraged the trustees to Qirm up some aspects of chapel organisation, and we have developed new policies on Safeguarding; Complaints, serious incidents and bullying; and Equality, diversity and inclusion. After some initial valuable work with Chell Perkins, their contract came to an end, and the trustees’ group is now taking the fundraising forward themselves, applying to a number of grant-awarding bodies, including NELUM, and appealing to local organisations and businesses for funds. Others at the chapel are also leading their own fundraising projects, with thanks in particular due to Holly, Nick and to others who are giving their time in any way to help raise money. Every contribution – whether it be in time or money – helps us get nearer our target! Thanks so much to everyone. _A statement on the chapel’s 6inancial situation, a let-property update and information on the Ceiling Restoration Appeal can be found in the Treasurer’s report._ ## **Hazel Clarke** (chair of trustees) ## **Treasurer’s Report covering the year 2024** ## **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 Qloor, with its long windows, looks as if it was originally an assembly room, almost certainly the historic ‘Caledonian Room’, where the Unitarian Baptists met in the period 1801–1817. The Qine 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 ofQice 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; a beam in the basement bears the date 1658. There had been no access to the Chapel from Branthwaite Brow but the ginnel now gave entrance to the Chapel there for the Qirst time. The gates would appear to date from this period; they were restored in 2019 and the sign above was erected in 2022. All these buildings are a signiQicant 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 Qinancial 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 chieQly from the rent of the commercial and residential properties but also received a grant from the North and East Lancashire Unitarian Mission (NELUM) and was in receipt of a legacy. Full details of this will be shown on tables to be distributed at the AGM. The balance of the Trust Account at the beginning of 2024 was £22,263.15. The balance at the end of the year was £24,480.23, an increase of £2,217.08. The total income amounted to £82,703.23 and outgoings were £80,486.15. Expenditure from the Trust Account during the year was concerned primarily with the following items: regular salaries, occasional wages and pulpit fees, the repainting of the New Shambles and work on 4 Nether Street, payments to HMRC and professional and legal fees. It should be noted that other running costs and fees due to our Managing Agents are deducted before we receive payment of rents. The **Congregational** or **Chapel Account** is used for the day to day running of the Chapel. The balance of the account at the beginning of 2024 was £7,751.78 and at the end of the year was £12,877.65, a rise of £5,125.87. Income amounted to £21,307.16 and outgoings were £16,181.29. The main single source of income was the regular donations from members and friends, amounting to £9,893.56. Grants from NELUM totalled £2,000.00 and Rites of Passage brought in £3,125.00. Gift Aid was claimed on this and the Qirst payment of £970.14 arrived in September. This income helps to maintain the life of this ancient and much loved 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 beneQited from hiring out the Schoolroom. That source of income is temporarily unavailable to us. But several small groups meet in the Vestry or the Meeting Room. Expenditure from the Chapel account includes the various utilities (energy, telephones, waste collection etc), cleaning materials, window cleaning, printing of posters etc, and ofQice supplies. The annual General Assembly quota of £35 per member (amounting to £1,400.00 in 2024) also comes from this account. The Chapel also has a **Savings Account** book with the Cumberland, in which at the beginning of 2024 there was a sum of £20,416.52. 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-sufQicient in electrical energy. At the end of 2024 the account stood at £23,472.95. The money deposited during the year was from casual donations to the Schoolroom Restoration Fund. 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 2025** We are fortunate to have commercial properties in the town. Until 2022 they were all let but then three units in the New Shambles became unoccupied, viz. nos. 3 and 5 (which were 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 its original property, 21–23 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. Work has also been done on 17–21 Market Place, on the windows of the Caledonian Room and on the façade; the entrance to 17 Market Place is about to be repaired. The downstairs lavatory in the house at 4 Nether Street has also needed attention. These are increasingly difQicult times economically and Qinancially but currently our properties are in demand. Our rents are very reasonable, whilst 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. After the Schoolroom ceiling fell in, we were able to turn the lack of tenants in 3–5 New Shambles to our advantage by opening ‘Roots and Wings’ there as an outreach hub and then an art gallery. It soon became very popular. The New Shambles had become very shabby and the decision was taken to repaint it in heritage colours. The tenants chose the colours, each unit being painted in a light and a dark shade and the colours are repeated down the row. The effect was immediate and startling and it received much favourable attention from photographers. At the same time the Market Hall was closed for refurbishment; three of the traders moved into units 3, 5 and 7 in the New Shambles, whilst the Qlorist located off Library Road moved into unit 9. Sadly this meant the demise of Roots and Wings but the New Shambles is now a vibrant shopping area. 26–28 Finkle Street is unoccupied but Peill & Co have received interest. It is obvious that the most serious issue facing the Chapel in terms of Qinance is the restoration of the Schoolroom ceiling. It is a Grade II listed building and although we have received general consent to proceed we are subject to conditions at all times. Work is about to start on stripping back the southwest end of the roof and repairing or rebuilding the gable wall. The next step will be to replace the roof in its entirety as a prelude to removing and rebuilding the ceiling. The total cost of this work is currently estimated to be not more than £500,000.00; it may be considerably less. The Chapel Trust will bear as much of the cost as it can. We have applied for grants and have received £21,000.00 from various trusts plus £11,690.27 from individuals (including that in the Savings Account), not counting the recent Saturday cake and coffee sales, the Qirst four of which together raised £1,882.14. We await decisions from other funding bodies. 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,** 13th June 2025 ## **Minister’s Report - July 2024 to June 2025** Another busy and encouraging year but how much more could we do if only we had our Schoolroom back. We will get there! We have had new members join; others are regular attenders committed to seeing the Chapel community thrive and Zoom is indispensable for those unable to attend in person. Thank you to those who have taken up the offer of learning how to do the tech. It means that I can have a Sunday off and on occasions I’ve enjoyed attending whilst away from Kendal. This has been my 6th year in post as minister (part-time). Since 2016 I have been acting as ‘pulpit secretary’. In January Nick Morrice kindly offered to take this on for a year (initially) with the assistance of Adrienne Wilson and this has been a great help. One of the things that came out of the questionnaire we were all invited to complete ahead of the 2024 AGM was that it would be good to have more ‘visiting’ service leaders including ones from outside the Unitarian movement. Nick has been on the case. This year I will have taken 16 services and co-ordinated a ‘shared service’ with South Lakeland Interfaith Forum. Catherine Kentridge has taken 6 services and Rob Crompton 4. Outside of the **Ministry Team** Rosie Whiting (who is now on the roll of **Unitarian Lay Leaders** ) has taken 4 services and Jan Smith (who is in training) 5 services. Nick has taken 3 and Hazel Clarke/Jo Rogers 2. John Campbell has taken more services this year - 6 including Christmas Day plus co-ordinating several ‘shared services’. The ‘Chapel Musicians’ plus friends led a beautiful Carol Service in December and Chapel Member/Interfaith Minister Sue Cockerill has taken 1 service and co-led 1 with her friend and fellow Interfaith Minister Fujo Malaika. We had a visit from GA President Geoff Levermore in February and Rev Laura Dobson in June. Other Unitarian Ministers and service leaders are booked for the coming months. Thank you to our organists John C and Clare Mingins and to our pianists Jo and Nick and others who play during services from time to time. It is lovely to have live music. Thank you to those who are willing to read (particularly at short notice); to share from the heart during our services; to welcome on the door; to make the tea afterwards; to lend a listening ear; to offer lifts or to get together/visit during the week. May we continue to minister to each other. Rob and Catherine co-ordinate **pastoral care** . The Chapel **Fund Raising** ideas have taken off this year. The Cake Sales have proved to be very successful. Thank you to Holly Middleton for all the baking and for everyone who has helped out in whatever capacity on Saturday mornings. Our **gardens** are much admired. Thank you to Phil for all the hours spent working in the main garden with the help of our caretaker Bamba and to the team of volunteers who care for the Multi Faith Garden of Remembrance. **Rites of passage -** It turned out to be a quiet year for weddings - just 1 in June. I will have been celebrant at 4 Naming Ceremonies/Baptisms and there have been 4 Funerals/Celebrations of Life during the year including for Holly’s Mum in December and for Chapel Trustee/friend Susan Blunt in April. 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. Thank you to those who have used the Vestry during the year - Jan for facilitating a **Soul Deep** engagement group and Catherine for the **Deep Listening Circle** . A small group of us have enjoyed **singing together** with Clare for 30 mins every Wednesday morning. Thanks to the **Committee** - Frances Allwood, Helen Jones, Rosie Whiting, Phil Whiting and Trustee representatives Hazel and John C. The Committee meets regularly during the year being responsible for many things central to the life and wellbeing of the Chapel community. Our **Roots & Wings** venture in the New Shambles kept me busy every Tuesday to Friday from 10.00am to 4.00pm until the end of 2024 with 7 different monthly exhibitions installed in No 3 including the Chapel’s own ‘A Collection of Wonders’ exhibition in August. Having a presence in the New Shambles proved to be an excellent way of promoting the Chapel and raising our proQile in the town. Thank you to those who volunteered to help out. The Qinal exhibition was ‘Books and Boxes’ by Elizabeth and Keith Shorrock. Elizabeth kindly gave us ‘The Universe’ type case Qilled with miniature books which is hanging in the vestry. From January I have been working in the **Chapel ofUice** most Thursdays from 10.00am to 4.00pm. John C is there Monday to Wednesday and often on other days too. The number of tasks he is responsible for is quite daunting and his engagement with so many different organisations and individuals in and around Kendal and visitors from far and wide helps to raise the proQile and ethos of the Chapel and the wider Unitarian movement. A small editorial team (Sue G, Hazel and Adrienne) have put together our **Connections** newsletter which I send out electronically every other Friday. Thanks to those who have submitted articles or photos for inclusion. It goes to approximately 100 people, a few copies are printed in the ofQice for those not on email with several being sent out in the post. Donations to cover the cost of postage are welcomed. Daniel puts a link to the latest edition on our website. I also send out a Sunday **News from Chapel** which includes details of the service and notices for the coming week or dates for diaries. I am also responsible for **Social Media** which at present is limited to our Facebook page. A copy of the **Monthly Services Poster** produced by John Pickering is posted and photographs or information about what is going on such as the Cake Sales. Thank you to those who ‘share’ these and to John P for all the posters, Qliers and other things he produces for us. I look forward to the coming year and all that it will bring with conQidence. **Mandy Reynolds** July 2025 ACCO 31sf DECEMBER 2024 co PAGE STATEM￿ OF F￿ANCIAL AcrIvi BALANCE SHEEr NOTES TO THE ACCOU 4-8 INDEPENDENT E INER'S REPORT TO THE TRUSTEES OF KENDAL ITARIAN CHAPEL TR ST W¢ ￿pOrt on the accounts of the Kendal Unitarian Chapel Trust for the year ended 31 December 2024, which are attached. Resp¢¢tive reyponslbilities of the trustees and examiner The charity's truskes are responsibl¢ for th¢ pr¢paration of the accounts. The charity's tnLStees consider that an audit is not required for the year endcd 3151 December 2024 under section 144 of the Charities A¢t 2011 ('%he Charities Act") and that an ind¢pcnd¢nt examination is needed. It is our resp)nsibility to:. examine the accounts under section 145 of the Charities Act; to follow the procedures laid do￿ in the General Direction$ given by the Charity Commission under section 145(5)(b) of the Charities Act; and to state whether particular matter5 have come to our att¢ntion. Basts of iDdep¢nd¢nt ¢xamin¢r's stsl¢nJ¢Dt Our examination was Carried out in ac¢ordan¢e with General Directions given by the Charity Commission. An examination includes a r¢view 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 aceounts, and seeking explanations from the trustees concerning any such matters. The procedures und¢rtakeD do not provide all the evid¢n¢e thai would be required in an audit, and consequently no opinion is given as to wh¢th¢r th¢ a¢¢ounts present a 'true and fair, view and the report is limtted to those matters set out in the statement below. Independent ¢xamln¢r'8 8l#tement In connection with our examinatio￿ no matter has come to our attention: (i) which gives us reasonable cause to believe that in, any material respect, the quirem¢nts - to keep accounting reeords in ac¢ordan¢e with ￿tIOn 130 of the Charities Act: and - to prepare ac¢ounts which a￿ord with the accounting records and comply with the accounting requirements of the Charities Act have not been met: or to which. in our opiniofy attention should be drawn in order to enable a proper understanding of the accounts to be reached. (2) Lynn Garth Gillinggat¢ Kenda] Cumbria LA9 4JB Jon Simon-Norris BFP ACA Jackson & Graham Chartered Accountants Date 281 •f12•1< KENDAL iTNITARIAN CHAPEL TRUST F FNANCIAL ACTTVITIES STATEMENT R THE FINANCIAL YEAR ENDED ST Thisy Last Y UnT¢strict¢d Funds Note Funds min Donations and Le8acies Income from investments 7720 7836 93073 108087 Other income 375 Total income and endowinents 100793 119675 Resources E nded Expenditure on raising fi￿dS Expenditur¢ on Charitable activities Other 52504 30888 61200 64035 50 5138 Total resources expended Net IExpenditure)nncome ReaIised Gain on investment fund (12961) 19614 354 (12961) 3413 23154 Unrealised Gain/(Loss) on investment fimds Unrealised Loss on revaluation of Manse 2200 225 Net movement in funds (9548) 13104 Reconciliation of funds: Totsl fijnds broughi forward Total funds carried forward 1318986 1305882 130943 1318986 KENDAL UNIT HAPEL TRUST BALAN ST HEET AS AT 31 DECEMBER 2024 This Year Unres cte Unrestricted Funds Note Tangible assets Investments 235301 237322 1020713 101542 1256014 1252743 RRENT ET Debtors 10 42660 53836 Cash at bank and in hond 24 22329 67654 76165 CREDITO Amounts falling due WAthin one year NET CURRENT ASSETS 12 14230 9922 624 NET ASSETS 1309438 13189 Unrestricted funds 130943 Total Funds 30943 The notes on pages 4 to 8 fonn part of these accounts. Slgnature Name Date of Approval Signed by: On behalf of all the Trustees KENDAL UNITARIAN CHAPEL TRUST NOTES TO THE AccouTrrrs FOR THE FtNANC AR ENDED 1ST DECEMBER 2024 l. Basis of These accounts have been prepared under the historical cost convention with items reco￿lsed 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 Prnctice: Accounting and Reporting by Charities preparing their accounts with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) issued on 16th J￿Y 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. Ac untin Policies 2.1 Reconciliation with revious enerall acc ted accountin ractice In preparing the accounts, the trl￿teeS have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items needeiL No restatements were required. (i) Recognition of income These are included in the Statement of Financial Activities (SOFA) when: - the charity becomes entitled to the resources. - th¢ trustees are virtually certain they will receive the resources" and - the monetary value can be measured with sufficient reliability. (li) Offsetting There has been no offsetting of assets and liabilities. or incom¢ and ¢xpenses* unless r¢quir¢d or permitted by the FRS 102 SORP or FRS 102. (iii) Grants and donations 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). (iv) Legacies Legacies are included in the SOFA when receipt is probable. that i& when there has been grant of probate, the eX￿ulOrS have established that there are suffi¢i¢nt assets in the estate and any conditions attached to the legacy are either within th¢ control of the ¢lwity or have been met. (v) Tax reclaims on donations and gifts Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the sam¢ fund as the initial donation unless the donor or th¢ terms of the appeal have specified otherwise. (vi) Income from interest, royalties and dividends This is included in the accounts when receipt is probable and the amount receivable can be measured reliably. Cont... KENDAL UNITARIAN CHAPEL TRUST NO THE ACCOUNTS FOR INANCIAL YEAR ENDE ST 31 DECEMBER 2024 2.2 Income cont (vii) In¢ome from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. (viii)Investment gains and losses This includes any realised or unrcalis¢d gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the cnd of th¢ year. 2.3 Ex nditure Lia ie (i) Liability recognition Liabtlities are recognised where it is more likely than not that th¢r¢ is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. (li) Governance and supwrt costs 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 Th¢ ¢harity has Creditors which are measured at sett]ement amounts less any trade discounts. 2.4 (i) Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year. and cost at least £lOO. They are valued at cost. The depreciation rates and methods used are dAsclosed in note 8. The Manse is included at a valuation at 31° December 2023 by Peill & Co, Kendal. It is not d¢preciat¢d and is revalued every 5 years. (li) Investment Properties These are let properties included at a valuation at 31 December 2023 by Peill & Co. KendfJ. They are not depreciated and are revalued every S years. (iii) Investments Fixed asset investments in quoted shares, trad¢d bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at the year end. (iii) Debtors Debtors are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently. they are measur¢d at the cash or oth¢r consideration expected to be received. Cont... NOTES TO TrIE ACC FO ThE FEN ENDED . DECEMBER 20 3. Incornin This Year Unr¢stricted Funds Donations and I Donations and gifts 5150 Designated donations for SclKJolroom Restoration Ap￿al 570 Legacies 1274 4562 2000 783 7720 Income from inv Rental income Dividends {from Investrnent Assets) 91194 105964 2123 108087 307 Other income From Kendal Unilarian Con8rewion Accounts 752 3752 4. Resources Ex This Year Unrestricted Funds Last Year Unrestricted Funds enditure on Raisin Let property expenses Professional fees Bad debis written off Repairs to let properties Property insuran 17735 6672 979 20873 6245 52504 14792 10606 54 30888 nditure n Charitable Activities Costs of Minister Pulpit supply Caretaker Administrator Treasurer and Property Manager Organists Travel expenses Property expenses . Chapel - Manse Building alterations d￿recIatIon Donations (Note 7) General assembly quota General assembly meetings Governance & supw)rt costs (Note 5) 17519 27 11950 503 6760 1270 227 7140 7370 1985 20 16432 2067 11209 442 6760 1740 65 15255 2448 1986 20 1365 iioo 3146 6403 740 3016 12 To Kendal Unitsrian Congregation Accounts 50 5138 Cont... KENDAL UNrrARIAN CHAPEL TRUST TES TO THE ACCOUNTS FOR THE FINANC ENDED 31 DECEE*(BER 2 24 5. Governance & su Accountancy Equipm¢nt dweciation Sundries and training rt costs This Year 2580 36 400 30 Last Year 2580 46 520 14 6. Ptiid Em lo This Year Last Year Gross wages Employers NIC Pension costs 36921 36921 447 37368 447 37368 7. Donations The following donations were made during the year ended 31$4 December 2024:. SLACC £20 8, Tan ible Fixed As Com ui ter Cha terations lant & Manse ￿￿ment Total ASSET COST/VALUE At 1° January 2024 Additions At 31° Decemkr 2024 3891 99274 175000 3956 282121 3891 99274 175000 3956 282121 DEPRECIATION At 1° January 2024 Charge for year At 31" D￿ember 2024 3891 37134 1985 39119 3774 36 3810 44799 2021 46820 3891 WRJTTEN DOWN VALUE At 31" December 2023 6214 17500 182 237322 At 3 1st December 2024 60155 175000 235301 Depreciation is provided for at rates calculated to V￿At¢ off the cost of fixed assets. less their estimated residual valu¢. over their expected useful lives on the following bases: Chapel alfrrations 20/0 Straight line basis Computer equipment 330/0 Straight line basis Plant & equipment 2(P/• reducing balance basis Cont... HAPEL TRUST NOTES TO THE ACCOUNTS FOR THE FINAN IAL YEAR ENDED ST EMBER 2024 continued 9. Fix tInv Listed Investments Inv tmen Carrying value at I" January 2024 Acquisitions at cost Unrealised gain on revaluation Carying value at 31° Decembcr 2024 65421 1879 3413 071 950000 950000 10. D ments L&st Year Other debtors Prepayments Other debtors (accrued rents) 3132 7811 1717 5978 6834 41024 This Ye ast Ye Cash at bank and in hand 24994 22329 12. Creditors cru Amounts falling due within one y¢ar Accruals & deferred in¢om¢ 14230 42 9922 992 Deferred income comprises rent paid in advance. INDEPENDENT EXAMINER'S REPORT TRUSTEES OF ITARIAN CHAPE We report on the accounts of the Kendal Unitsrian Chapel Tn￿ for the year ended 3111 December 2024, which are attached. Respective regponslbilltles of the trustees aDd 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 3191 December 2024 under section 144 of the Ch￿ltieS Act 2011 ('*he Charities Act") and that an ind¢pcnd¢nt examination is needed. It is our responsibility to:_ examine the accounts under section 145 of the Charities Act; to follow the pn)cedures laid down in the Generni Directions given by the Charity Commission under section 145(5)(b) of the Chorities Act. and to slate whether particular matters have come to our att¢ntion. Basis of independent examlner's Statement Our examination was carricd 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 ac¢ounts presented with those records. It also includes consideration of any unusual items or disclosures in the a¢￿unts, gnd 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, vi¢w and th¢ report is limited to those matters set out in the slalement below. IndependeDt examiDer'8 Statement In connection with our examination, no matter has Corne to our attention: (i) which gives us reasonable Cause to believe that in. any material respect, the requirements - to keep accounting records in accordance with seetion 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 not been met. or to which, in our opinion, attention should be drawn in ord¢r to ¢nable a proper understanding of the accounts to be reached. (2) Lynn Garth Gillinggate Kendal Cumbria LA9 4JB Jon Simon-Norris BFP ACA Jackson & Graham Chartered Accountants Date