2025-12-31-accounts - The Congleton Town Trust

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The Congleton Town Trust Trustees, Report and Financial Statements 31 December 2025 Registered Charity number 105 1122

The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

	Page
Trustees’ Report and Financial Statements
Contents	2
Legal and administrative information	3
Trustees’ Report	4-5
Report of the Independent Examiner	6
Statement of Financial Activities	7
Balance Sheet	8
Notes to the accounts	9-10

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

Legal and Administrative Information

Nominated Trustees – 5

Rachel Brown	For aperiod of 4years from	10 October 2023
Jackie Potts	Re-elected for aperiod of 4years	15 July2025
Douglas Parker	Re-elected for aperiod of 4years	14 July2026
Denis Murphy	Re-elected for aperiod of 4years	14 July2026
Robert Boston	Re-elected for aperiod of 4years	14 July2026

Co-opted Trustees -6

----- Start of picture text -----
Rod Goodier For a period of 5 years 12 January 2021
Brian Hogan For a period of 5 years 11 October 2021
Teresa Murphy For a period of 5 years 11 October 2021
Mike Smith For a period of 5 years 10 January 2022
Peter Houldsworth For a period of 5 years 10 July 2022
Margaret Gartside For a period of 5 years 15 April 2025
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Official	Ms Jo Money – Administrative Co-ordinator
Principal Office	The Resource Centre
	Town Hall
	Congleton
	Cheshire
	CW12 1BN
Bankers	National Westminster bank Plc
	High Street
	Congleton
	Cheshire
	CW12 1BE
Independent Examiner	Eileen Grigg

Officers

Douglas Parker elected as Chair 12[th] October 2021 of a period of 5 years. Denis Murphy elected as Vice-Chair 12[th] October 2021 of a period of 5 years.

Building Management

Trustees Rod Goodier and Peter Houldsworth manage the buildings and arrange for annual fire inspections and annual electrical inspections.

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

The Trustees’ present their Report for the year ended 31 December 2025

The charity is registered with the Charity Commission, number 1051122

Objects, organisation and activities

On the 1[st] November 1995 the Charity Commissioners approved and established a scheme for the future regulation of The Congleton Town Trust.

The scheme provides that after defraying the cost of administration and managing the charity and its property the trustees are to apply their income in making grants, generally or individually, to persons resident within the area administered by the Congleton Town Council (or who can be treated as being so resident) who are in conditions of need, hardship or distress or to organisations able to provide facilities for such persons.

Review of progress and achievements

This year grants amounting to £16,378 have been made. These can be categorised as follows:-

Young People Disabilities 2,000 Community Food Support 1,500 Young People Sports 1,500 Individuals in need 1,417 Young People Arts 1,350 Children in Need 1,000 Community – Arts 1,000 Community – Music Concerts 1,000 Community – Visually Impaired 1,000 Young People – Music 1,000 Young People – Play Equipment 1,000 Hospice Services – Children 500 Community Events 410 Animal Welfare 400 Clothes Bank Storage Boxes 301 Community 300 Young People Education 300 Total 16,378

In accordance with the Scheme under which the Trustees operate the Trustees have ensured that their objectives and the areas of benefit are adhered to. Accordingly, many local organisations have benefited, some of whom have only required small amounts. The beneficiaries, all of whom met the required conditions, are listed in the notes to this Trustees’ Report and Financial Statements.

Reserves policy

After providing sufficient funds to cover all management and administration the Trustees regard the remaining incoming resources as free reserves of the charity and available for the general purposes of making grants in accordance with the stated objects of the charity.

Statement of Trustees’ responsibilities

Under the Scheme of the Charity and trust law, the Trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the Charity and of its income and expenditure. In preparing those financial statements, the Trustees are required to:

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

select suitable policies and then apply them consistently;
make judgement and estimates that are reasonable and prudent;
state whether applicable accounts standards have been followed, subject to any material departures, disclose and explained in the financial statements.
Prepare the financial statements on an ongoing concern basis unless it is inappropriate to presume that the Charity will continue.

The Trustees are required to act in accordance with the Scheme of the Charity and within the framework of trust law. They have general responsibility for taking such steps as are reasonably open to safeguard the assets of the fund and to prevent and detect fraud and other regularities.

The attached financial statements show the current state of the finances.

On behalf of the Trustees

Douglas Parker Chairman

Date

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

Independent Examiner’s Report to the Trustees of The Congleton Town Trust

I report on the accounts for the year ended 31 December 2025 set out on pages 7 to 10

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 144(2) of the Charities Act 2011 (the 2011 Act)) and that an Independent Examination is required.

It is my responsibility to:

*Examine the accounts under Section 145 of the 2011 Act

*To follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the Act; and

*To state whether particular matters have come to my attention

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as 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 statements below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with section 130 of the 2011 Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached .

Eileen Grigg ACMA CTA EPG Accountants Ltd Congleton Cheshire CW12 3JY

16[th] July 2026

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

Statement of Financial Activities For the year ended 31 December 2025

	Note	Unrestricted	Restricted	Total
		Fund	Fund	2025	2024
		£	£	£	£
Income and expenditure
Incoming resources
Rents		26,000	-	26,000	23,500
Bank interest		471	-	471	378
Investment income		722	-	722	687
Sundry income		2,761		2,761	1,325
		__	__	__	__
Total incoming resources		29,954	-	29,954	25,890
		__	__	__	__
Resources expended
Direct charitable expenditure
Grants	4	16,378	-	16,378	19,402
Management and administration of	the
Charity
Insurance		2,760	-	2,760	2,807
Repairs		39		39
Co-ordinator’s salary		3,000	-	3,000	3,000
Accountancy and independent examination fee		395	-	395	395
Stationery, photocopying, internet & postage		43	-	43	20
Sundry		-	-	-	-
Website		267	-	267	267
		__	__	__	__
Total resources expended		22,882	-	22,882	25,891
		__	__	__	__
Net(outgoing)/incoming resources for the		7,072	-	7,072	(1)
year
Recognised gains (losses) on investments
Unrealised	7	-	1,949	1,949	286
Realised		-	-	-	-
		__	__	__	__
Net movements in funds		7,072	1,949	9,021	285
Fund balances brought forward		17,369	374,811	392,180	391,895
		__	__	__	__
Fund balances carried forward		24,441	376,760	401,201	392,180
		__	__	__	__

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

Balance Sheet
At 31 December 2025
	Note		2025		2024
Fixed assets
Investments
Freehold property	6		350,000		350,000
M & G Fund			13,196		11,247
			__		__
			363,196		361,247
Current assets
Debtors		1,927		366
Investment short term deposit		10,378		10,378
Cash at bank		26,095		20,584
		38,400		31,328
Current liabilities:
Creditors: amount falling due within one		395		395
year
		__		__
Net current assets			38,005		30,933
			__		__
Net assets			401,201		392,180
			__		__
Represented by:
Funds
Unrestricted income fund			24,441		17,369
Restricted capital fund			376,760		374,811
			__		__
			401,201		392,180
			__		__

Approved by the Board of Trustees on _____ 2026 and signed on its behalf by:

Douglas Parker Chairman

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

Notes to the Financial Statements

1. The Financial Statements have been prepared in accordance with Accounting & Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting for Smaller Entities (effective January 2015). Assets & Liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

2. Basis of preparation

The accounts have been prepared on an accruals basis

3. Accounting policies

a. Inclusion of Income and Expenditure

i. Rents are credited to income on an accruals basis
ii. Interest is credited to income on the basis of the due date for payment
iii. Resources expended. Expenditure is charged to the period to which it relates
iv. Grants represent those monies donated to local charities or causes during the year

b. Valuation of Investment

i. Investments are included at their market value
Grants

All Saints Church	300
CCP	410
Congleton and Mossley Cricket Junior	1,500
Congleton Live	400
Congleton Musical Theatre	1,000
Congleton Talking Newspaper	1,000
Congleton Youth Orchestra	1,000
Congleton Youth Orchestra	500
Douglas MacMillan Hospice	500
EPH	450
EPH	400
Friends for Leisure	2,000
Green Tree House	1,500
Katie O'Reilly	509
Lisa Foden	549
Marton School PTA	1,000
NLC Toy Appeal	1,000
Plus Dane Housing	359
Rode Hall Band	1,000
Rosemary MacKinnon	301
RSPCA	400
Scouts	300

16,378

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The Congleton Town Trust Trustees’ Report and Financial Statements 31 December 2025

5. Trustees’ remuneration and expenses

No remuneration directly or indirectly out of the funds of the charity was paid or payable for the year to any Trustee or to any person or persons known to be connected with any of them.

No reimbursement of expenses has been made or is due to be made to any of the Trustees in respect of the year.

6. Freehold property

6.	Freehold property
		£
	7 High Street, Congleton	155,000
	9 High Street, Congleton	195,000
		_
	As valued by Timothy A Brown, Valuers and Surveyors
	on 21 August 2021 on the basis of being subject to the
	existing tenancies	350,000
		_
7.	Investment
	M&G Bond
	Market value at beginning of year 11,247
	Market value at end of year 13,196
	Unrealised investment gain	1,949

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