\
TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2023
for DEAN ROW CHAPEL- charity commission Registration 234851 THE MANSE FOR THE MINISTER- charity commission Registration 242950
The Charities’ Principal Address is:
Unitarian Meeting House, Chapel Road, Wilmslow, SK9 2BX.
The persons legally responsible for the control and management of the Charities as trustees in the year were:
1) Appointed by deed of trust:
Peter Shaw (Chairman), Catherine Smeaton, Elizabeth Earp, Christine Wilkie, Susan Dennell, Deborah White, Anne Gemmell and Jenifer Williams.
2) Appointed as officers and committee members under the Chapel rules and serving for the year:
Christine Wilkie (Chairperson), Anne Gemmell (Secretary), Peter Shaw (Treasurer), lan Booth (Warden), Beryl Booth, Peter Weigh, Bridget Wenham, Elizabeth Earp, Catherine Smeaton and Nicola Aspeotis.
The charities’ bankers are:
Barclays Bank PLC, Leicester, LE87 2BB
The Investment Manager is:
BNY Mellon Fund Managers Limited, 160 Queen Victoria Street, London, EC4V 4LA.
Independent examiner is:
Kenneth James Johnson FCA, Fiat 2 Kennerley Court, Kennerleys Lane, Wilmslow SK9 5EQ.
The Governing Documents of the Charities are:
1) Dean Row Chapel
a) A deed of conveyance dated 5th November 1750. b) Rules adopted by members of the congregation dated 17th March 1980 and last amended on 21st December 1997.
1
2) The Manse for the Minister
a) A deed of conveyance to trustees dated 20th October 1965.
Annual Report 2023
The Trustees present their annual report for the year ended 31st December 2023 under the Charities Act 2011 and 2022, together with the independently examined accounts for the year, and confirm that the latter comply with the requirements of the Act, the Trust Deeds and the Charities SORP (FRS102) 2019.
Objects of the Charities
The Trustees of Dean Row Chapel hold the freehold land and buildings 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 observance.
The Trustees 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 officers, administer the day to day running of the Chapel, Hall and Manse.
Any new Trustees of both Trusts are recruited from members of the congregation by the Trustees; the congregational officers and committee members are appointed at annual meetings of the members 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 services were 41 during 2023 against 38 in the previous year. There are also meetings every Wednesday in the vestry for quiet meditation. There are currently 46 members, many of whom support the Chapel financially through planned giving, usually augmented by Gift Aid.
The Chapel is represented on the local ecumenical association, “Churches Together in Wilmsiow”.
The Chapel is a member of the General Assembly of Unitarian and Free Christian Churches and the Manchester District 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.
2
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 and its sister chapel, Hale Chapel.
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.
Main Achievements of the Charities during 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.
Financial Information
For the year 2023, income exceeded expenditure by £1,615. This surplus was due in large part to the lack of major maintenance expenditure during 2023. Members also gave more per head than previously.
The manse suffered a flood due to frozen pipes in late 2022. Significant damage was done to the ground floor. Most of this cost was recovered from insurers, but around £600 was irrecoverable.
The Chapel does not directly 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 and other Unitarian causes were made amounting to £2,934 (2022 - £2,870).
The Trustees are responsible for keeping accounting records which are such as to disclose, with reasonable accuracy, the financial position of the Charities at any time, and to enable them as Trustees to ensure that the accounts 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 and detection of error, fraud and other irregularities.
3
Reserves Policy
The Trustees are aware of the need to have available sufficient funds to finance the Charities adequately for the foreseeable future.
Dean Row Schoolroom and Manse and the R & L Milnes Memorial Funds
The share of any unrealized investment gains or losses on these funds are accounted for within the General Fund, which also benefits from their income.
Public Benefit
The Trustees have noted the advice provided by the Charities Commission in amplifying the requirements of the Charities Act 2011, in regard to 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 held on 2™ March 2024, the Trustees have approved the above report which is signed on their behalf by:
----- Start of picture text -----
Christine Wilkie ae QRABWL
(Trustee & Chairman of the Congregational Committee)
Peter Shaw oe. eee
(Trustee & Treasurer)
----- End of picture text -----
----- Start of picture text -----
Date: 2 Mech 2024 |
----- End of picture text -----
----- Start of picture text -----
Vs
----- End of picture text -----
4
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES AND MEMBERS OF DEAN ROW CHAPEL AND ASSOCIATED CHARITIES
| reporton the accounts of the Charities set out on pages 6 to 12 for the year ended 31st December 2023.
Respective responsibilities 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 not required for this year under section 145 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
-
a) examine the accounts under section 145 of the Charities Act; b) 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
-
Cc) to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My 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 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 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 my examination, no matter has come to my attention:
-
(i) which gives me reasonable cause to believe that in, any material respect, the requirements:
-
a) to keep accounting records in accordance with section 130 of the Charities Act; and
-
b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
(ii) | to which in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached. J .-
-
Signed: _ Date: oY Monk 20246
Signed: _ Date: oY Monk 20246 K.J. Johnson , Flat 2 Kennerley Court, Kennerleys Lane, Wilmslow, SK9 5EQ.
5
Dean Row Chapel
Statement of Financial Activities for the year ended 31 December 2023
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Note|2023|2022|
|£|£|
|Incoming Resources|
|Donations,|Grants and Legacies|2|28,868.12|25,784.87|
|Fees and Charges|3|6,862.00|5,617.00|
|Sales|4|703.40|597.00|
|Investment Income|10,726.75|9,864.60|
|Other Income|és|z|
|47,160.27|41,863.47|
|Resources Expended|
|Cost of providing Ministry|5|17,236.00|18,277.50|
|Cost of Running Manse|5|3,656.22|5,324.16|
|Maintenance of|the Chapel,|Hall and Grounds|6|8,353.60|23,248.08|
|Utility Costs|7|3,853.36|3,960.59|
|Administrative Costs|8|4,494.98|4,196.29|
|General Assembly Quota|1,680.00|1,863.75|
|Delegate Costs to attend GA|350.00|290.00|
|Donations and Subscriptions|9|2,974.00|2,929.50|
|Other Costs|6.25|57.77|
|Depreciation|10|2,941.00|2,941,00|
|45,545.41|63,088.64|
|Surplus/ (Deficit)|of|income over Expenditure|1,614.86|(21,225.17)|
|Realised and unrealised Surplus/(Loss)oninvestments|12|25,634.90|(35,253.69)|
|increase/(Reduction) of|Funds|27,249.76|(56,478.86)|
|Accumulated Funds at ist January 2023|927,296.04|983,774.90|
|Accumulated Fundsat 31st December|2023|954,545.80|927,296.04|
----- End of picture text -----
Page 6
Dean Row Chapel
Balance Sheet
as at 31 December 2023
| Note | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| FixedAssets | |||
| Freehold BuildingsatCost lessDepreciation | 10 | 132,889.20 | 135,830.20 |
| ManseCost | il | 346,479.87 | 346,479.87 |
| investmentsatMarketValue | 12 | 460,093.58 | 434,458.68 |
| (a) | 939,462.65 | 916,768.75 | |
| CurrentAssets | |||
| CurrentAccountwith BarclaysBank | 16,036.17 | 13,599.62 | |
| DepositAccountwithVirgin Money | 5,476.03 | 5,454.21 | |
| Debtorsand Prepayments | 13 (b) |
5,071.41 26,583.61 |
2,382.86 21,436.69 |
| CurrentLiabilities | |||
| CreditorsandReceiptsinAdvance | 14 | 1,700.00 | 1,215.46 |
| Chapel SocialGroup | 15 | 9,800.46 | - |
| Chapel ProjectFund | 15 | - | 1,212.05 |
| Women'sLeagueAccount | 15 | - | 4,481.88 |
| Women'sLeagueInvestment | 15 | - | 4,000.00 |
| © | 11,500.46 | 10,909.39 | |
| NetCurrentAssets | (b)©={d) | __-15,083.15 | 10,527.30 |
| TotalAssets | (a)+(d) | 954,545.80 | 927,296.05 |
| Representing theAccumulatedFunds |
|||
| DeanRowSchool Roomand ManseFund | 16 | 486,213.87 | 486,213.87 |
| Rand LMilnesMemorial Fund | 16 | 118,010.30 | 111,576.10 |
| General Fund | 16 | 350,321.63 | 329,506.08 |
| 954,545.80 | 927,296.05 |
7
Dean Row Chapel Notesto the Accounts for the year ended 31 December 2023
Note 1 - Accounting Policies
General - These accounts have been prepared under the historic cost convention, except for investments, which have been accounted for at current market value.
Depreciation - The Tercentenary Hall and the Toilet Block and holding tank will be written off over a period of 75 years from the year of development by equal annual amounts. All other assets of the chapel are fully depreciated.
It isnot anticipated that the manse property will depreciate and it will therefore be held at original purchase cost.
| Note2 -Donations,Legacies and Grants |
||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| SundayOffertories | 4,556.29 | 3,838.37 |
| Pledged Offerings | 11,272.90 | 11,623.10 |
| ChapelMembership | 1,662.50 | 1,925.00 |
| Bequests | 2,000.00 | - |
| HMRCrefund ofGiftAid | 4,538.13 | 4,241.49 |
| DonationsandCollections | 4,838.30 | 2,656.91 |
| SpecialGrantfrom ManchesterDistrict Association | - | 1,500.00 |
| 28,868.12 | 25,784.87 | |
| Note3 - Fees andCharges | ||
| 2023 | 2022 | |
| £ | £ | |
| Weddingand Funeral Fees | 3,275.00 | 3,260.00 |
| Baptism Fees | 300.00 | 705.00 |
| UseoftheHall | 3,287.00 | 1,652.00 |
| 6,862.00 | 5,617.00 | |
| Note 4 -Sales | ||
| 2023 | 2022 | |
| £ | £ | |
| Salesofcoffeeafter services | 662.20 | 579.30 |
| Contributionsto Newsletter | 41.20 | 17.70 |
| 703.40 | 597.00 |
Pages
Dean Row Chapel Notesto the Accounts for the year ended 31 December 2023
Note 5 - Costsof Ministry
| Note 55 - CostsofCostsofofMinistry | Ministry | ||
|---|---|---|---|
| 2023 | 2022 | ||
| £ | £ | ||
| Contribution toHaldeanCommittee | 21,996.00 | 21,996.00 | |
| CashContributionfrom Hale ChapelregardingtheManse | (4,760.00) | (3,718.50) | |
| PulpitSupply | . | : | |
| 17,236.00 | 18,277.50 | ||
| Cost ofRunningManse | |||
| CouncilTax | 1,857.90 | 2,257.53 | |
| WaterRate | 392.47 | 636.48 | |
| Insurance | 278.81 | 222.15 | |
| GasSafeCertificate & | BoilerService | 214.80 | 108.00 |
| Electrical -Repairs | 135.00 | - | |
| PiumbingRepairs | 197.24 | - | |
| CostsreFlood | 834.68 | : | |
| InsuranceClaimreFlood | (254.68) | : | |
| TreeRemoval | - | 420.00 | |
| DoorLockRepair | - | 198.00 | |
| RoofRepairs | - 1,482.00 e225324.16 |
||
| Note 6 -Maintenance of Chapel, Hall andGrounds |
|||
| 2023 | 2022 | ||
| £ | £ | ||
| Gardener'sFees | 2,737.96 | 3,017.00 | |
| RepairsandMaintenance | 276.61 | 17,126.53 | |
| lessLPOWGrant | - | (2,606.00) | |
| Organ RepairsandTuning | - | 456.00 | |
| CleaningandCaretaking | 2,915.54 | 2,725.98 | |
| Windowcleaning | 315.00 | 270.00 | |
| Holdingtankemptying | 732.00 | 480.00 | |
| Alarmsystem | 678.26 | 893.29 | |
| Firealarmsandextinguishers | 698.23 | 528.77 | |
| Kitchensupplies | - | 156.51 | |
| FlowerGroup | - | 200.00 | |
| Note7-Utility Costs | |||
| 2023 | 2022 | ||
| £ | £ | ||
| Electricity Gas |
1,590.53 2,152.12 |
2,240.25 1,630.26 |
|
| Water | 110.71 | $0.08 | |
| 3,853.36 | 3,960.59 |
Page9
Dean Row Chapel Notes to the Accounts
for the year ended 31 December 2023
Note 8 - Administrative Costs
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Insurances | 3,459.31 | 3,230.25 |
| Licences | 331.16 | 307.88 |
| Telephoneand internet | 629.93 | 439.36 |
| Postage, PrintingandStationery | 52.58 | 196.80 |
| Books, periodicalsandpamphlets | 22.00 | 22.00 |
| 4,494.98 | 4,196.29 | |
| Note9 -Donations and Subscriptions |
||
| 2023 | 2022 | |
| £ | £ | |
| Donations | ||
| General AssemblyStudentFund | 100.00 | 100.00 |
| UnitarianCollege | 200.00 | 200.00 |
| StAnn'sHospice | 500.00 | 500.00 |
| EastCheshireHospice | 500.00 | 500.00 |
| TheSendaChildtoHucklowFund | 500.00 | 500.00 |
| Supportability | - | 200.00 |
| DisastersEmergencyCommittee | 200.00 | - |
| ShelterBox | 590.00 | 590.00 |
| FrancisHouse | 200.00 | 200.00 |
| MissiontoSeafarers | 144.00 | 79.50 |
| 2,934.00 | 2,869.50 | |
| Subscriptions | ||
| UnitarianChristianAssociation | 40.00 | 40.00 |
| Unitarian MusicSociety | - | 20.00 |
| 2,974.00 | 2,929.50 |
During December 2023 special collections allowed the chapel to donate £500 each to St Ann's Hospice and East Cheshire Hospice.
Page 10
Dean Row Chapel Notesto the Accounts for the year ended 31 December 2023
Note 10 - Freehold Assetsat Cost less Depreciation
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Cost|Depreciation|Net|
|£|£|£|
|Tercentenary Hall|
|As at|ist January 2023|199,373.74|(77,090.41)|122,283.33|
|Depreciation|for the year|(2,658.29)|(2,658.29)|
|Balance as|at 31st December 2023|199,373.74|(79,748.70)|119,625.04|
|Toilet|Block|and Holding|Tank|
|As at|ist|January 2023|21,202.36|(7,655.49)|13,546.87|
|Depreciation for the year|(282.71)|(282.71)|
|Balanceas|at 31st December 2023|21,202.36|{7,938.20}|13,264.16|
|TOTAL|220,576.10|(87,686.90)|132,889.20|
----- End of picture text -----
Note 11 - Manse Cost -9, Sandringham Way, Wilmsiow
The manse is held at its purchase cost including initial repairs and improvements in February 2021.
Note 12 -Investments
----- Start of picture text -----
|||||
|---|---|---|---|
|278035.759 Shares in Newton Growth &|Income Fund|for Charities|£|
|Market Value at|1st January 2023|434,458.68|
|Unrealised Gain|in the year|25,634.90|
|Market Value at|31st December 2023|460,093.58|
----- End of picture text -----
Page 11
Dean Row Chapel Notesto the Accounts for the year ended 31 December 2023
Note 13- Debtors and Prepayments
| Note 13-13- Debtors and Prepayments | ||
|---|---|---|
| 2023 | 2022 | |
| € | £ | |
| Rentokil Policy2023 | 160.33 | 151.13 |
| Congregational&General | 860.74 | 725.98 |
| HMRCGiftAidRefund Hale HaldeanContribution |
1,133.73 2,280.00 |
1,284.55 0.00 |
| Telephone Gas Manse Costs |
86.61 $50.00 0.00 |
16.40 110.12 124.68 |
| 5,071.41 | 2,382.86 | |
| Note 14 -Creditors andReceipts inAdvance |
2023 | 2022 |
| £ | € | |
| Electricity | 500.00 | 795.46 |
| Grantfrom MDA reSurvey GeneralAssemblyQuota |
780.00 420.00 |
0,00 420.00 |
| 1,700.00 | 1,215.46 |
Note 15 - Chapel Social Group
At a Meeting of the Womens League held in April 2023 a discussion was held concerning the National Womens League. This body had not met at all durung lockdown and now had fewer local member leagues. It was decided that, whilst we would wecontinuewould todisband support our the own National Women’sLeague League throughand reformsubscriptions as a Chapel to newsletters Social Group.andThis contibutingwould organisto th e annualand suppo cha r ity collet all the c hapeltion social activities. All League finances would now be handled through the Chapel accounts whilst being separately maintained,
Note 16 - Accumulated Funds
| Accumulated | Net | Accumulated | ||
|---|---|---|---|---|
| Fund as at lst |
Incoming | Investment | Fund as at 31st |
|
| January 2023 | Resources | Gains | December2023 | |
| £ | £ | € | £ | |
| Dean Row SchoolRoomandManseFund Rand |
MilnesMemorialFund | 486,213.87 111,576.10 |
6,434.20 | |
| GeneralFund | 329,506.07 927,296.04 |
1,614.86 1,614.86 |
19,200.69 25,634.90 |
350,321.63 954,545.80 |
Page 12