## TRUSTEES’ ANNUAL REPORT FOR THE YEAR TO 31ST DECEMBER 2025 

## 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, Anne Smith and Diana Hrynkiw. 

## 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, Flat 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 2025 

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 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 42 during 2025 against 45 in the previous year. There are also meetings every Wednesday in the vestry for quiet meditation. There are currently 47 members, many of whom support the Chapel financially through planned giving, usually augmented by Gift Aid. 

The Chapel is currently represented on the local ecumenical association, “Churches Together in Wilmslow’. 

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. 

2 

The Chapel gives financial support to a number of charities and organisations. 

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 2025 expenditure exceeded income by £12,335. Utility cost for Electricity was high due to current high rates and especially high use in the early month of the year when it was found that certain heaters had been left on during the week. There were no legacies or bequests accounted for in the chapel as money had been left towards the bell cote fund (see below) instead. 

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 £2,741 (2024 - £3,365). 

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. 

The project to rebuild the bell cote proceeded slowly during the year as full planning permission was not granted until October. Various surveys and reports were required by the Conservation Planning Department. Quotations were received from three 

3 

reputable conservation contractors and Lloyd & Smith Limited were appointed. Work commenced in late October with the erection of scaffolding. By the middle of December it was found that certain additional materials would be needed and these had been costed and ordered. The costs incurred during the year amounted to £31,149 (See Note 16 on Page 12). 

Fund raising continued during the year and direct donations raised £3,665, while activities of the Social Group added a further £1,503. A generous legacy from the estate of the late Dorothy Salthouse brought £10,000 and Grants have been received from the MDA (£10,000) and The Hibbert Trust (£600). We have applied for further grants from The Hibbert Trust, Listed Places of Worship (VAT refunds) and National Churches Trust. 

At the year end, the balance on the project reserve amounted to £12,492. 

## 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 the Manse Fund is now allocated to the General Fund as both the Schoolroom and the Manse are now within the care and cost of the chapel. The General Fund 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 regarding 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 7" March 2026, the Trustees have approved the above report which is signed on their behalf by: 

**==> picture [295 x 127] intentionally omitted <==**

**----- Start of picture text -----**<br>
Christine Wilkie wate 0. litho<br>(Trustee & Chairman of the Congregational Committee)<br>Peter Shaw le (ae<br>(Trustee & Treasurer)<br>Date: n Mact 2026<br>**----- End of picture text -----**<br>


4 

## INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES AND MEMBERS OF DEAN ROW CHAPEL AND ASSOCIATED CHARITIES 

| report on the accounts of the Charities set out on pages 6 to 12 for the year ended 31st December 2025. 

## 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 presenta ‘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. \ en Signed:K.J. me_ iFCA,REFlat 2 Kennerley Court,; KennerleysDate: 1] Lane,Monch dole Wilmslow, SK9 5EQ. 5 

## Dean Row Chapel 

## Statement of Financial Activities 

## for the year ended 31 December 2025 

||Note|2025|||2024|
|---|---|---|---|---|---|
|||£|||£|
|IncomingResources||||||
|Donations, Grantsand Legacies|2|28,610.48|||24,874.12|
|Feesand Charges|3|5,920.00|||3,820.00|
|Sales|4|855.50|||822.35|
|Investment Income||10,891.42|||10,544.91|
|||46,277.40|||40,061.38|
|ResourcesExpended||||||
|Cost of providingMinistry|5|21,800.00|||21,749.00|
|Cost ofRunningManse|2|4,101.77|||3,146.51|
|MaintenanceoftheChapel, Hall and Grounds|6|9,705.39|||10,353.76|
|Utility Costs|7|10,586.99|||8,025.83|
|Administrative Costs|8|4,690.22|||5,273.96|
|General AssemblyQuota||1,610.00|||1,592.50|
|Delegate CoststoattendGA||390.00|||370.00|
|Donationsand Subscriptions|9|2,781.00|||3,624.90|
|Other Costs||5.76|||5.76|
|Depreciation|10|2,941.00|||2,941.00|
|||58,612.13<br>57,083.22<br>—————[—[—[—_<br>LL<br>anna=_=||||
|Surplus/(Deficit)ofIncomeoverExpenditure||(12,334.73)||(17,021.84)||
|Realisedand Unrealised Surpluson Investments|12|54,513.21|||32,780.42|
|Increase in Funds||42,178.48|||15,758.58|
|Transfer(from)/toBellcote ProjectReserve||(255.45)|||11,535.40|
|AccumulatedFundsat 1stJanuary2025||983,051.83||955,757.85||
|Accumulated Funds at31stDecember2025||1,024,974.86<br>983,051.83<br>_—$<$<$<$<———————————————_—________—___—_—__—}||||



Page 6 

## Dean Row Chapel Balance Sheet 

asat31 December 2025 

||Note|2025|2024|
|---|---|---|---|
|||£|£|
|Fixed Assets||||
|Freehold BuildingsatCost lessDepreciation|10|127,007.20|129,948.20|
|ManseCost|11|346,479.87|346,479.87|
|Investments at MarketValue|12|497,387.21|492,874.00|
||(a)|970,874.28|969,302.07|
|CurrentAssets||||
|CurrentAccountwith Barclays Bank||4,827.61|18,694.72|
|Deposit Account with BarclaysBank||55,036.62|-|
|DepositAccountwith Virgin Money||532.56|514.48|
|Debtorsand Prepayments|13|4,574.01|4,867.31|
||(b)|64,970.80|24,076.51|
|Current Liabilities||||
|Creditorsand Receipts inAdvance|14|1,412.67|781.39|
|Chapel Social Group||9,457.55|9,545.36|
||©|10,870.22|10,326.75|
|NetCurrentAssets|(b)-(c)=(d)|54,100.58|13,749.76|
|Total Assets|(a)+(d)|1,024,974.86|983,051.83|
|RepresentingtheAccumulated Funds||||
|Dean RowSchool Room and ManseFund|15|486,213.87|486,213.87|
|Rand L MilnesMemorial Fund|15|140,735.82|126,603.84|
|General Fund|15|385,533.17|357,486.67|
|Bellcote Reserve|16|12,492.00|12,747.45|
|||1,024,974.86|983,051.83|



Page7 

Dean Row Chapel Notes to the Accounts for the year ended 31 December 2025 

## 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 is not anticipated that the manse property will depreciate and it will therefore be held at original purchase cost. 

Note 2 - Donations, Legacies and Grants 

|Note 2 - Donations,Donations, Legacies and Grantsand GrantsGrants|||
|---|---|---|
||2025|2024|
||£|.|
|SundayOffertories|5,918.40|5,451.98|
|Pledged Offerings|13,426.17.|11,678.25|
|Chapel Membership|1,706.25|1,575.00|
|Bequests|-|-|
|HMRC refundofGiftAid *|6,116.86|4,551.59|
|Donationsand Collections|1,442.80|1,617.30|
||28,610.48|24,874.12|



The total amount ofGift Aid recovery was £6,242 of which £125 was transferred to the Bellcote Project Reserve. 

Note 3 - Fees and Charges 

|Note 3 - Fees andFees andand Charges|||
|---|---|---|
||2025|2024|
||£|£|
|Weddingand Funeral Fees|3,160.00|1,025.00|
|Baptism Fees|475.00|300.00|
|Useof the Hall|2,285.00|2,495.00|
||5,920.00<br>III|3,820.00<br>=™='|
|Note 4 -Sales|||
||2025|2024|
||£|£|
|Salesof coffeeafterservices|855.50|782.35|
|Memorial Wall|-|40.00|
||855.50|822.35|



ENV TOI eRLG MM tUebal items ei coal ico bal Mes wi Naha can ar ee RevueC Ee oe 

Page 8 

## Dean Row Chapel Notesto the Accounts for the year ended 31 December 2025 

## Note5 - Costs of Ministry 

|Note55 - Costs of MinistryCosts of Ministry|||
|---|---|---|
||2025|2024|
||£|£|
|Contribution to Haldean Committee|26,760.00|26,609.00|
|Cash Contribution from Hale Chapel regardingtheManse|(4,960.00)|(4,860.00)|
||21,800.00|21,749.00|
|Cost ofRunningManse|||
||2025|2024|
||£|£|
|Council Tax|2,149.50|1,974.00|
|Water Rate|457.28|409.83|
|Insurance|316.99|312.42|
|GasSafe Certificate& BoilerService|150.00|334.26|
|Electrical -Repairs|140.00|-|
|NewCooker|888.00|-|
|Cleaning Gutters|-|116.00|
||4,101.77|3,146.51|
|Note6 -Maintenance ofChapel, HallandGrounds|||
||2025|2024|
||£|£|
|Gardener's Fees|2,684.97|3,675.00|
|Repairsand Maintenance|1,672.90|1,797.94|
|Organ RepairsandTuning|456.00|456.00|
|Cleaningand Caretaking|3,177.29|3,039.28|
|Windowcleaning|225.00|270.00|
|Holdingtankemptying|756.00|252.00|
|Alarm system|-|99.71|
|Firealarmsand extinguishers|533.23|563.83|
|FlowerGroup|200.00|200.00|
||9,705.39|10,353.76|
|Note 7 -UtilityCosts|||
||2025|2024|
||£|£|
|Electricity|8,861.73|6,342.86|
|Gas|1,580.41|1,575.38|
|Water|144.85|107.59|
||10,586.99|8,025.83|



arr ee ee 

Page9 

phe bea SAS db a Pe ae PER A 

## Dean Row Chapel 

## Notes to the Accounts 

for the year ended 31 December 2025 

## Note 8 - Administrative Costs 

|Note 8 - AdministrativeAdministrative Costs|||
|---|---|---|
||2025|2024|
||£|£|
|Insurances|3,857.11|3,506.05|
|Licences|357.23|348.23|
|Telephoneand internet|349.50|1,041.88|
|Postage, PrintingandStationery|104.38|355.80|
|Books, periodicalsand pamphlets|22.00|22.00|
||4,690.22|5,273.96|
|Note 9 -Donationsand Subscriptions|||
||2025|2024|
||=|£|
|Donations|||
|General AssemblyStudent Fund|-|100.00|
|Unitarian College|-|200.00|
|MoyaColeHospice(wasStAnn'sHospice)|500.00|500.00|
|EastCheshireHospice|500.00|500.00|
|TheSend aChild to Hucklow Fund|500.00|500.00|
|DisastersEmergencyCommittee|200.00|200.00|
|Shelter Box|600.00|600.00|
|FrancisHouse|200.00|200.00|
|Wilmslow Wells for Africa|100.00|409.50|
|Mission toSeafarers|141.00|155.40|
||2,741.00|3,364.90|
|Subscriptions|||
|Unitarian Christian Association|40.00|40.00|
|Unitarian MusicSociety|-|20.00|
|Manchester DistrictAssociation|-|200.00|
||2,781.00|3,624.90|



During December 2025 special collections allowed the chapel to donate £500 each to Moya Cole Hospice and East Cheshire Hospice. Earlier in the year special collections raised £141.00 for Missions for Seafarers 

Page 10 

Dean Row Chapel Notesto the Accounts for the year ended 31 December 2025 

Note 10 - Freehold Assets at Cost less Depreciation 

**==> picture [424 x 216] intentionally omitted <==**

**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Cost|Depreciation|Net|
|£|.|s|
|Tercentenary Hall|
|As|at|1st January 2025|199,373.74|(82,406.99)|116,966.75|
|Depreciation|for the|year|(2,658.29)|(2,658.29)|
|Balance as at 31st|December 2025|199,373.74|(85,065.28)|114,308.46|
|ee|
|Toilet|Block and Holding Tank|
|As|at|1st|January 2025|21,202.36|(8,220.91)|12,981.45|
|Depreciation|for|the|year|(282.71)|(282.71)|
|PROMS|ACHiT|EM|EYE|IASC RAEson|SOME|Se eh MANES|
|Balance as at|31st|December 2025|21,202.36|(8,503.62)|12,698.74|
|TOTAL|220,576.10|(93,568.90)|127,007.20|
|OOOO|Q@w®wTyevlool“eNeees===|

**----- End of picture text -----**<br>


Note 11 - Manse Cost - 9, Sandringham Way, Wilmslow 

**==> picture [419 x 207] intentionally omitted <==**

**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|The manse is held|at|its purchase cost|including|initial|repairs and|improvements|in|
|February 2021.|
|Note|12|- Investments|
|278,035.759|unitsin|Newton Growth &|Income Fund|for Charities|£|
|Market Value at|1st January 2025|492,874.00|
|Redemption|in|the|year 27,070.926|units at £1.847|(50,000.00)|
|Realised|Gain on|redemption|2,011.37|
|Unrealised|Gain|on 250,964.833|units|52,501.84|
|Market Value at 31st|December 2025|497,387.21|

**----- End of picture text -----**<br>


Page 11 

ee 

Dean Row Chapel Notesto the Accounts for the year ended 31 December 2025 

Note 13- Debtors and Prepayments 

|Note 13- Debtors and PrepaymentsDebtors and Prepaymentsand Prepayments|||
|---|---|---|
||2025|2024|
||£|£|
|Rentokil Policy2026|170.39|165.14|
|Congregational& General|936.30|883.37|
|HMRCGiftAid Refund|1,390.82|1,586.30|
|HaleHaldean Contribution|1,240.00|1,240.00|
|Broadband|70.32|0.00|
|Gas|766.18|992.50|
||4,574.01|4,867.31|



Note 14 - Creditors and Receipts in Advance 

|Note 14 - Creditors and Receipts in AdvanceCreditors and Receipts in Advanceand Receipts in AdvanceReceipts in Advancein AdvanceAdvance|||||
|---|---|---|---|---|
|||2025|2024||
|||£|£||
|Electricity<br>Broadband||1,010.17<br>0.00|316.03<br>62.86||
|General AssemblyQuota||402.50|402.50||
|||1,412.67|781.39||
|Note 15 -Accumulated Funds|||||
||Accumulated|||Accumulated|
||Fundasat1st|Net|Investment|Fundasat31st|
||January2025|Resources|Gains|December2025|
||£|£|£|£|
|Dean RowSchool Roomand ManseFund|486,213.87|||486,213.87|
|Rand LMilnesMemorial Fund|126,603.84||14,131.98|140,735.82|
|General Fund|357,486.68|(12,334.73)|40,381.23|385,533.18|
|Chapel BellcoteRepairReserve|12,747.45|(255.45)||12,492.00|
||983,051.83|(12,590.18)|54,513.21|1,024,974.86|



## Note 16 - Chapel Bellcote Repair Reserve 

Planning permission to carry out the rebuilding of the west end gable and bell cote was eventually granted in October 2025. Earlier, after a competitive tender we appointed the firm of Lloyd & Smith Limited to carry out the work. We also carried out a ground investigation following concern that the north west corner may have required underpinning. This proved not to be the case, but we will replace the surface drains along this wall once the main work is completed as the old drain has collapsed. The trustees have applied for various grants that will hopefully be made once the works are complete to supplement the generous giving by members and friends shown below. 

In order to ensure the chapel has sufficient cashflow to meet bills as they fall due, it was decided to redeem £50,000 from our investments with Newtons. This together with other surplus funds is being held in a deposit account with Barclays Bank. It is now estimated that the work will be complete before the end of March 2026. 

The reserve has been built up as follows:— 

|The reserve has beenbeen built up as follows:—up as follows:—as follows:—follows:——|||
|---|---|---|
||£|£|
|Balanceat 1stJanuary2025||12,747.45|
|General Donations Received|3,665.00||
|GrantsfromMDA|15,000.00||
|Grantfrom HibbertTrust|600.00||
|Legacy—DorothySalthouse|10,000.00||
|SocialClub Donation reXmasFayre,Scottish Country Dancingetc.|1,503.10||
|GiftAid|125.00|30,893.10|
|||43,640.55|
|Less: ProjectCosts inthe year|||
|PearceArchitecture|5,775,475||
|Christians Environmental —SurveyDrawings|2,028.00||
|WMLConsulting—Ground Investigations|2,082.00||
|Atmosphere Environmental —Asbestos Survey|1,140.00||
|Lloyd&Smith~ FirstValuation|20,122.80|31,148.55|
|||£12,492.00|



Page 12 

GERMANS ic MRUEEIT NR ANLA aN Wea NUDE REO. TR PN RR SP RRL