TRUSTEES, ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2024 for DEAN ROW CHAPEL - Charlty Commlsslon Regl8tratlon 234851 THE MANSE FOR THE MINISTER - Charlty Comm1881on Reglstratlon 242950 The Charltle8' Prlnclpal Address 18: Unitarian Meeting House. Chapel Road, Wilmslow. SK9 2BX. The per8on8 legally re8pon8lble for the control and management of the Charities as trustees in the year were: 1) Appolnled by deed of tru8t: Peter Shaw (Chairman), Catherine Smeaton, Elizabeth Earp, Christine Wilkie, Susan Dennell, Deborah White, Anne Gemmell and Jenifer Williams. 2) Appolnted a8 offlcer8 and committee member8 under the Chapel rules and Servlng for the year: Christine Wilkie (Chairperson), Anne Gemmell (Secretary), Peter Shaw (Treasurer), lan Booth (Warden), Beryl Booth. Petsr Weigh, Bridget Wenharn, Elizabeth Earp, Catherine Smeaton, Linzi Wood and Diana Hrynkiw. The charltles. banker8 are: Barclays Bank PLC, Leicester, LE87 2BB Th• Investment Managor 18: BNY Mellon Fund Managers Limited, 160 Queen Victoria Street, London, EC4V 4LA. Independent examlner Is: Kenneth James Johnson FCA, Flat 2 Kennerley Court, Kennerteys Lane, Wilmslow SK9 SEQ. The Governlng Document8 of the Charltles are: 1) Dean Row Chapel A deed of conveyance dated 5th November 1750. b) Rules adopted by members of the congregation dated 17th March 1980 and last amended on 21 st December 1997.
2) The Man8e for the Mlnlster a) A deed of conveyance to truslees dated 20th October 1965. Annual Report 2024 The Trustees present their annual report for the year ended 31st December 2024 under the Charities Act 2011 and 2022, together with the independently examined accounts for th8 year, and confirm that the lattar comply with the requirements of the Act. the Trust Deeds and the Charities SORP (FRS102> 2019. Oblect8 of the Charltles The Trustees of Dean Row Chapel hold the freehold land and buildings of the Chapel and make it available for the Dissents'ng Congregation, which is a member ol the General Assembly of Uniiarian and Free Christian Churches, lor 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) compleled in 1994 to replace the schoolroom; 2) To purchase a manse for the accommodation of Ihe 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 off icers and committee members are appointed at annual meetings of the members of the congregation in accordance with Chapel wles. Chapel services take pla at 11.15 am each Sunday and were held on every SUfaY throughout Ihe year, Anyone is welcome to attend these serniices. Average congregational attendances at Ihese services were 45 during 2024 against 41 in the previous year. There are also meetings every Wednesday in the vestry for quiet meditation. There are currently 51 members, many of whom support the Chapel financially through planned giving, usually augmenled by Gfft Aid. The Chap81 is currently represented on the local ecumenical association, °Churches Togett)er in Wilmslow.. The Chapel is a member of the General Assembly of Unitarian and Free Christian Churches and the Manchester Dislrict Association ol Unitarian and Free Christian Churches. The Chapel provides premises for the weekly meetings of the Dean Row Chapel Stroke Club and an exercise class lor elderly people. The Chapel gives financial support to a number ot charits'es and organisats'ons.
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 lull-time minister of Dean Row Chapel and its sister chapel, Hale Chapel. The two rnajor Charities connected wilh the Chapel are so interlinked that the accounts are prepared to embrace both. The Trustees of both Charities and the congregational committee work harmoniously together to further what are seen as combined objectives. Maln Achlev•mant8 of tha Charltlo8 durlng tho Yoar The Chapel has enjoyed the services of a full-time minister for the whole of the year, together with retaining a thriving membership. Flnanclal Informatlon For the year 2024, expenditure exceeded income by £17,022. This was due in large part to an increase In our contributions for the cost of our ministry (see below). There were a150 far fewer weddings and baptisms than previously and we did not benefit from legacies as in past years. Utility cost for Electricty was much higher than before due to general increases in rates. The Chapel does not directly employ any staff. The Minister, whose services are shared by the Chapel's sistsr 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 ol the Minister and accounts for the statutory payments to Her Majesty's Revenue and Customs. Donatlons to various charities and other Unitarian causes were made amounting to £3,365 <2023 - £2,934). 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 Charrties 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. Following a quinquennial survey of the chapel building in the early part of the year it became apparent that the bellcote on the western end of the chapel has developed a significant lean and is in a dangerous condition. After an aborted planning application because English Heritage and others were most concerned Ihat we carry out the repairs in sympathy with the heritage ol our building, we have appointed Mark Pearce,
our architect to manage the project. W8 have now organized a Heritsge Statement and full survey to pass to specialist contractors for lirm quotats'ons. The project is expected to be qulte costly and we will be making applicatlons to various bodies for grant aid, notably the Heritage Lottery Fund. In the meantime, we have set up a Project Reserve for donations. This had reached the sum of £14,502 by year end, helped significantly by a specific donation of £5,000 from the lats Michael Heale as well as money from fund raising activities including a concert. R08erve8 Pollcy The Trustees are aware of the need to have available sufficient lunds to finance the Charities adequately for the foreseeable future. Dean Row Schoolroom and Man80 and the R & L Mllne8 Memorlal Fund8 The share of any unrealized investment gains or losses on these funds are accounted for within the General Fund, which also benefrts from their income. Publlc Benellt The Trustses have noted the advice provided by Ihe Charities Commission in amplifying the requirements of the Charities Act 2011 regarding Public Benefit. The Trustees believe that their Charities comply wllh that guidance by benefitting the Moral aspects ot public lrfe and in supporting Ihe institutions of marriage and in providing financial support for other charities. Deelaratlon At their meeting held on 191 March 2025, the Trustees have approved the al)ove report which is signed on their behalf by: Christlne Wilkie (rrustee & Chairman of the Congregaiional Committee) Peter Shaw (Trustee & Treasurer) Date: 20 25
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES AND MEMBERS OF DEAN ROW CHAPEL AND ASSOCIATED CHARITIES I report on the accounts of the Charities set out on pages 6 to 12 for the year ended 31 st December 2024. Re8pectlve re8pon8lbllltles of trusts88 and examlner The charty'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 seclion 145 ot Ihe Charities Act 2011 (the Charities Act) arKI that an independent examination is needed. It Is my responsiblllty to: examine the accounts under section 145 of the Charllies Act; to follow the procedures laid down in the general Directions given by the Charty Commission (under section 145(5)(b) of Ihe Charities Act; and to stste whether particular matters have come to my attention. b) Bas18 of Independent examlner'8 8tatemont My examination was carried out In accordance with General Directions given by the Charty 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 indudes consideration of any unusual Items or disclosures in the accounts. and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do nol provide all the evidence that would be required in an audil, and consequently no opinion is glven as to whether the accounts preseni a Irue and fair, view and the report Is lirnrted to those matters set oul in the statement below. Independent Examlnw's Statement In connectlon with my examination, no matter has come to my attention: (i) whlch glves me reasonable cause to belleve that In, any materlal respect, the requirements: to keep accounb'ng records in accordance with section 130 of the Charities Act. and to prepare accounts which accord with the accountlng records and comply with the accounting requirements of Ihe Charities Act have noi been met; or b) (li) to whlch In my oplnion attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed: Date: K.J. Johnson A, Flat 2 Kennerley Court, Kennerleys Lane, Wilmslow, SK9 SEQ.
Dean Row Chapel Statementof Flnanclal Actlvltles forthe ye¥ended 31 December 2024 Note 2024 2023 Incomln8 Resources Donations Grantsand Le8acies Fees and Char8es Sales Investment Income 24,874.12 3.820.00 822.35 10,544.91 40,061.38 28,868.12 6,862.00 703.40 10,726.75 47,160.27 Resources Expended Cost of providin8 Ministry Cost of Running Manse Malntenanceof thechapel. Hall and Grounds Utlllty Costs Admlnlstratlvecosts General Assembly Quota Dele8ate Costs to attend GA Donations and Subscriptions Other Costs Depreclation 21.749.00 3,146.51 10,353.76 8,025.83 5,273.96 1,592.50 370.00 3,624.90 5.76 2.941.00 17.236.00 3,656.22 8,353.60 3,853.36 4,494.98 1,680.00 350.00 2,974.00 6.25 2,941.00 10 57,083.22 45,545.41 Surplusl(Deflclt) ollncome ov•r Expendlture (17,021.84) 1,614.86 Unr•4ls•d rplU$0n Investm•nts 12 32,780.42 25,634.90 Increme In Funds 15,758.58 27.249.76 Transl•r to 8•llcot• ProJ•ct R•s•nM 11,535.40 1,212.05 Accumul•t¢d Fund5•t ljt J•Tru2024 955.757A5 927,296.04 Accurnulated Fundsat 31st Oecember2024 983,051.83 955,757.85 Pa8e6
Doan Row Chapol Balance Sheet asat 31 December 2024 Note 2024 2023 Flxed Asf•ts Freehold Bulldings at Cost less Depreclatlon Mansecost Investrnentsat Market Value 10 11 12 (a) 129,948.20 132.889.20 346.479.87 346,479.87 492,874.00 460,093.58 969,302.07 939,462.65 Current Assets Current Account wlth Barclays Bank Dep051t Account wlth Vlr8ln Money Debtors and Prepayment5 18.694.72 514.48 4,867.31 24,076.51 16,036.17 5,476.03 5,071.41 26.583.61 13 (b) Currnnt Llabllltl•s Credltorsand Recelpts In Advance Chapel Soclal Group 14 781.39 9.545.36 10.326.75 1,700.00 8,588.41 10,288.41 N•t Curr•nt Ax•ts (bk(c)=Id) 13.749.76 16,295.20 Total Axets (a)+(d) 983,051.83 955,757.85 Reprns•ntlnsth• Accumulated Funds Dean Row School Room and Manse Fund R and L Mllnes Memorial Fund General Fund Bellcote Reserve 15 15 15 15 486,213.87 486,213.87 126,603.84 118,010.30 357,486.67 350,321.63 12,747.45 1.212.05 983.051.83 955,757,85
Doan Rowchapel Notesto the Accounts forthe year ended 31 December 2024 Note l - Accountln8 Pollcl•s Gffieral-Theseaccounts have been prepared under the historic cost convtIon, except for Investments which have been accounted for at current market value. Depreclatlon-TheTwcentenary Hall and theToilet Block and holdln8 tank wlll be written off over a period of 75 yearsfrom the yearof dLwelopment by equal annual amounts. All other a55etsof thechapel arefully depreciated. It Isnot antlcipated that the manse property will depreclateand It wlll therefore be hdd at orl8lnal purchasec05t. Note 2 -1)onatlons L•pcl•s Grants 2024 2023 Sunday Offertorles Pledged Offerin8S Chapel Membershlp 8equests HMRC rdund ofGift Aid * Donationsand Collectlons 5,451.98 4,556,29 11.678.25 11,272.90 1,575.00 1,662.50 2.000.00 4,551.59 4.538.13 1,617.30 4.838.30 24,874.12 28,868.12 Thetotal amount of Glft Ald recovery was£5,674 of whlch £1,122 wa5transferred to the Bellcote Project Reserve. •lote 3- Fees Chwp* 2024 2023 Weddlng and FunLYal Fees 8aptlsm Fees Use of the Hall 1,025.00 300.00 2,495.00 3.275.00 300.00 3,287.00 3,820.00 6,862.00 Note 4 - S•l•g 2024 2023 Sales of coffee after services Contributionsto Newsletter Memorlal Wall 782.35 662.20 41.20 40.1)0 822.35 703.40 Page 8
D•an CPOl 14ot•stothe Accounts forthe ended 31 De¢•mb•r2024 NDt• S. Costsof Mlnliiry 2024 2023 Contrlbutlon lo Haldean Commltt C•sh Contrlbut5on frorn H•leChapel ryrdln8 the Man 26,609.00 21,996.00 14,860.00) 14,760.001 21,749.00 17.236.00 Co# olRunnlry 2014 2023 Councll Tax Wjter R•r• Insurance GasSafeCertlfitate& 80ll¥ Svvlce Eltttrlcal- Repairs Plumbln8 Repalrs Costs re Hood Inwr•nce Clalm re Flgod a4¥n4n8Gutters 1,974.IKI 409.83 312.42 334.26 1,8S7.90 392,47 278.81 214.80 135.00 197.24 834.68 1254.68) 116.00 3,146.51 3,656.22 P49¢• 6- M•lnt•nwwi olCh•p•l. Hdl Grounds 2024 2023 G•rdMer's Fees Rep•irs Maintenance Organ Repalrs and Tunlna CltsnSn8 and Car*•ltlrrf Wlndow cleanln8 Holdin8 tank emptyini afm systffn FSrealarms and e%tlnqulshexs Flowff Group 3,675.00 1,797.94 456.00 3,039.28 270.00 152.00 99.71 563.83 200.IM) 10,353.76 2,737.96 276.61 2.915.54 315.00 732.00 678.26 698,23 8,353.60 Note 7. uIIIItyCoAS 2024 2023 El•xtriclty G•s Watw 6.342J6 1.575.38 107.59 1.590.53 2,152.12 110.71 8 025.83 3,853.36 Pa8e9
Dean Row Chapol Notesto the Accounts lor the yearended 31 December 2024 Note 8-Admlnlstrntlve Costs 2024 2023 Insurance5 Licences Telephoneand Intffnet Postage, Printin8 and Stationery Books, periodicals and pamphlets 3.506.05 3,459.31 348.23 331,16 1.041.88 629.93 355.80 52.58 22.00 22.00 5,273.96 4,494.98 Note 9 - Donatlons and b5CrtptIons 2024 2023 Donatlons General Assemblystudent Fund Unitarian Colle8e 5t Ann's Hospice East Cheshlre HospSce Thesend a Child to Hucklow Fund Disasters Emer8ency Committee Shelter 8ox Francls House Wilmslow Wellsfor Afrlca MSssion to Seafarers 100.00 200.00 500.00 500.00 500.00 200.00 600.00 200.00 409.50 155.40 144.00 3.364.90 2,934.00 100.00 200.00 500.00 500.00 500.00 200.00 590.00 200.00 Subscrlptlons Unitarian Christlaft Association Unitarlan MusSc Society Manchester District Association 40.00 20.00 200.00 3,624.90 2,974.00 Durln8 December 2024 special collectlonsallowed thechapel to donate£500 each to St Ann's Hospiceand East Cheshlre Hosplce. Earllef In theyear special collectlons ralsed £209.50 forwllmslow Wellsfor Africaand Misslonsfor Seafarers £155.40 Page 10
Dean Row Chapel Note5 to the Accounts forthe year ended 31 December 2024 Note 10- Frnehold At5 at Cost less Depreclatlon Depref iatlon N•t Tercenten Hall Asat 1st January 2024 Depreciation for theyear 199,373.74 179.748.70) 119,625.04 12,658.29) (2,658.29 Balance asat 31st December 2024 199,373.74 82,406.99 116,966.75 Tollet 61ock and Holdlng Tank A5at 1st January 2024 Depreciation for the year 21.202.36 (7,938.20} {282.71 13,264,16 1282.71) 8alanceasat 315t December 2024 21,202.36 8,220.91} 12,981.45 TufAL 220,576.10 90,627.90 129,948.20 N¢t• 11- m%• Cost- 9, kndrln8h•m Way. WIlmow The manse isheld at Its purchasecost Includlng Initlal repalrsand improvement5 In February2021. Note 12 - Investrn•ntS 278035.759 Shares in Newton Growth & Income Fund for Charltles Market Valueat 1st January 2024 460,093.58 Unrealised Galn in the year 32,780.42 Market Value at 31st December 2024 492.874.00 Pa8ell
D••n R(Av Chap•l 14otesto th• A¢¢15 lor th• ¢nded 31 D•c•mb•r2024 Il•l• IJ. D•btrA•md Pf•P•mWbits 2024 2023 AtOlI Polity 2023 Con8roytion•l & G•1 HMRC GIftd Rthnd H•le Haldw Contributlon Tdephone G•5 165.14 883.37 1,586.JO 1.240.00 160.33 860.74 1,133.73 2,280.00 86.61 550.00 5 071.41 992.50 4.867.31 NDl• l4.Cv•dtmwhC•IPts1fi Advmc• 2024 2023 HrIc1tV Grantfrom mDAre Bro•dbind AslblY lJot• 316.03 500.00 780.00 62.86 402.50 711.39 420,00 1,700,00 Ilot• IS -Accumulat•d Aecumul#•d FundM4t Lrt IU¥ZO24 Accumulat•d Fund•s31rt D•cernb•r 2024 N•t urc•i v•#m•nl Gdn5 Dn Row School Room and M•n Fund R •nd L Mllnes Or1•1 Fund Genff•l Fund Ch•pd Bdlcot• R¥>•lr Raw¥• 486,213.87 118.010.30 350,321.6a 117.021.841 1,212.05 11535.40 954.545.80 486.213.87 126.603.84 357.486.68 12.747.45 981839.79 ,593.54 24,186.88 32.780.42 14ot• 16-Chap•l ••llcat• ft•pdf In Aprll 2024 WML Consultlnic•rrfed • Surn the ch•pel bulld1 follow1 •n e4rlb•r Insp•£tlon by our Archh•¢L Mr M•rk P•rce. IOentJfl•d • serl(xts del•rt In the ch•pel Bellcot•. H•vln¢ •pplled fof Pknnnlnl P•mil$On to r•p•lr thls, the IDc•I Pl•nnlr¢Cwser¥•tlon offlcer recelhd wbmlsslons from En£Hsh H•rlt•i¢ •nd ihe Sodoty fof thè ProtecilDn ol Ancleni gulldln85. Thls led to our rfthdriwlni the orliln•l •ppllutlon. cwimb$5ionlni • Herlt•i Ststem•nt •nd appolntl M•rk Pearce •1 • wr¥ylni firni, Chfhd•n5 Llrnlt•d to produce sUr¥drI¥l by Imer. n reseThe h•$ be•n bullt up •$ follows:_ •l•nc• •t lstJ•nu•ry 2024 Gentr•l Don•tlons Recel¥d Contrlbutlon by MDA iei•ry Prou•ds of S•le M•le vol Cholrcorrtert Glft Abd 1.212.05 5.751.25 780.00 5,000.00 634.40 1.124.75 13,290.40 14.502.45 1.755.00 E12.747.45 Less.. Cost o15ur¥•y •nd H•rltw 5tstemont P4p12