The Chaplaincy, Manchester Airport
(a company limited by guarantee)
Annual Report and Financial Statements For the year ended 31 March 2025
Registered Company Number: 03664008 Registered Charity Number: 1074781
The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Table of contents
| Table of contents | |
|---|---|
| Trustees and advisers for the year ended 31 March 2025 …………………………………………….... |
1 |
| Trustees’ report for the year ended 31 March 2025 …………………………………………………… |
2 |
| Statement of Trustees' responsibilities in respect of the trustees’ report and the financial statements …. |
8 |
| Report of the independent auditors to the members of The Chaplaincy, Manchester Airport …………... |
9 |
| Statement of financial activities ………………………………………………………………………… |
12 |
| Balance sheet …………………………………………………………………………………………… |
13 |
| Notes to the financial statement ………………………………………………………………………… |
14 |
The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees and advisers for the year ended 31 March 2025
Trustees R. Taylor M. J. Gannon J. S. Reynolds Rt Rev E. K. Akyea-Mensah H. Caldbeck Rt Rev M. Porter P. Wainwright J. Guttentag U. Issa J. Herlihy P. Singh C. Perkes D. Montgomery I. C. Arterton
(Appointed 12 September 2024) (Appointed 28 November 2024) (Resigned 19 February 2025) (Resigned 19 February 2025)
Secretary D. Twomey
Treasurer R. Hill
Registered Office
Olympic House Manchester Airport Manchester M90 1QX
Banker HSBC Bank plc North West Corporate Banking Centre 2[nd ] Floor 4 Hardman Square Spinningfields Manchester M3 3EB
Auditor Fairhurst Audit Services Ltd Chartered Accountants & Registered Auditors Douglas Bank House Wigan Lane Wigan WN1 2TB
1
The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025
The Trustees of The Chaplaincy, Manchester Airport (The Chaplaincy) present their annual report and the audited financial statements for the year ended 31 March 2025.
In accordance with Section 414B of the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013, the Company is exempt from preparing a Strategic Report.
Reference and Administrative Details
The charity registration number is 1074781 and the company registration number is 03664008. The principal office address is the same as the registered office address. R Taylor (MAG Director of Aerodrome Operations) leads The Chaplaincy’s activities as Chair of the Board.
Objectives and Activities for the public benefit
The principal activity of The Chaplaincy is to serve all who work at or pass through Manchester Airport. Since 2020, the Mission Statement of The Chaplaincy, Manchester Airport has been: To be “A living expression of faith through the provision of pastoral and humanitarian care for all people irrespective of age, ability, gender, race, religion or belief, sex, sexual orientation, relationship or parental status.’ This mission has been summarised by The Chaplaincy in the three words: “Help, Support, Guide”.
The Chaplaincy’s origins were ecumenical, but this has evolved over 25 years into a genuine multi faith team and The Chaplaincy also serves those with no religious faith. The Board membership reflects the continuing involvement of airport businesses, local churches, and faith communities.
A specific long-term aim of The Chaplaincy is the development of the Airport Care Team. This team is a group of volunteers who work at the airport who are trained and managed by The Chaplaincy to provide pastoral and humanitarian care to all those passing through the airport.
The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities for the year.
Constitution
The Memorandum and Articles of Association set out the constitution, objectives and regulations of The Chaplaincy.
Going concern and basis of preparation
The financial statements have been prepared on a going concern basis which the Trustees consider to be appropriate for the following reasons.
At 31 March 2025 the Company had cash of £66,926 (2024:72,682) and net assets of £57,172 (2024: £82,509). The Trustees have prepared a going concern assessment which considers the period from the date of approval of these financial statements to the end of its March 2025 financial year. These forecasts indicate that the Company will have sufficient funds, to continue to operate and to meet its liabilities as they fall due throughout that period.
The Company is dependent on donations from Manchester Airports Holdings Limited in order to operate, with the majority of its income being derived from this source. As such the Trustees recognise that their assessment is dependent upon Manchester Airports Holdings Limited continuing to provide donations at levels consistent with prior years. Manchester Airports Holdings Limited has confirmed its intention to provide these donations, which in turn would permit the Company to continue to operate as going concern.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025 (continued)
Achievement and performance
The Chaplaincy continues to provide day to day pastoral and humanitarian care to Manchester Airport and allied on-site companies’, which comprise roughly 25,000 employees, 31.1 million passengers (annually) and other members of the public who pass through the Airport, whatever the reason for their presence, under our stated mission to “help, support, guide”.
The Airport Care Team increases the capacity of The Chaplaincy team to respond to humanitarian need. The team consists of airport employees who have volunteered and undergo regular training to assist The Chaplaincy in response to humanitarian assistance cases and, when required, in full emergency situations. The Airport Care Team continues to prove most helpful in day-to-day referrals such as Red Cross / International Organisation for Migration Family Reunions and Refugee referrals, and FCDO consular assistance referrals. Responding to these issues takes considerable time and skill, and on numerous occasions The Chaplaincy and Airport Care Teams have together proved their worth in small and large-scale responses to human need.
The Chaplaincy team provides a diverse service to people of all faiths and none and seeks to maintain and develop its close partnership with colleagues in local and national government, UK consular staff around the world, Greater Manchester Police, UK Border Force, Manchester Airport Customer Experience teams, Community Engagement, MAG HR, Occupational Health, Third Sector partners, and other community groups; schools, churches, faith communities, societies, and charities within the Airport’s catchment area.
The Chaplaincy continues to establish, maintain and develop contacts with staff and to maximise visibility wherever possible. The Chaplaincy, working with the Airport Care Team, has continued to offer support and pastoral care for individual passengers and staff on a number of occasions and also responds to a wide range of pastoral and emergency situations, including passenger fatalities on flights into Manchester Airport, as well as repatriation of UK nationals abroad following acts of terrorism, bereavement, serious injury, health crisis or detention abroad. The Chaplaincy has also found new opportunities to support the airport’s focus on wellbeing and good mental health – especially in these challenging times.
By working whenever possible in partnership with other agencies, The Chaplaincy provides a service to those directly affected as well as to friends, relatives and staff members involved in a particular situation that is highly regarded and appreciated by clients as well as colleagues. Manchester Airport’s Employee Assistance Programme have assured The Chaplaincy and Airport Care Teams that, in addition to peer-support, specialist emotional and psychological support will be available on request, and in specific emergencies, as a matter of course, for those deployed to assist others.
We have continued to engage in dialogue with Manchester City Council, the Greater Manchester Combined Authority, the Foreign, Commonwealth and Development Office and Manchester Airport Management, with a view to the provision of specialist social work personnel who might work with The Chaplaincy and, with a Manchester Airport security pass as part of an integrated team, supporting Police, Border Force and other partners across and beyond the airport site, to achieve the best outcomes for our clients as rapidly and efficiently as possible.
Five multi-faith prayer rooms across three airport terminals are used by staff and public. We continue to work closely with teams delivering the airport’s £1.2 billion transformation programme and have been consulting on the new permanent landside and airside chaplaincy facilities as well the temporary facilities which are needed in the interim. New facilities will greatly enhance the provision for staff and travelling passengers wanting to pray or find a peaceful and attractive corner of the terminal and will help to ensure that Manchester Airport is able to meet the diverse needs of users as the passenger facilities develop over the next two-three years and beyond.
The number of referrals to The Chaplaincy continues to grow alongside the significant increase in passenger numbers in 2025. The ability of The Chaplaincy to continue to operate effectively in future is dependent on the ongoing operations of Manchester Airport and the willingness of that company and each of our other donor bodies (the Diocese of Manchester, the Diocese of Chester, the RC Diocese of Shrewsbury, WDFG, the FCDO and Border Force) to provide donations to The Chaplaincy. The ability of The Chaplaincy to develop and grow its work in line with ever-growing demand will also require exploration of additional funding sources.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025 (continued)
Members
The Chaplaincy is a company limited by guarantee. The members of The Chaplaincy as at 31 March 2025 are set out below:
Manchester Airport plc WDFG UK Limited (part of Dufry Ltd) The Nuance Group (UK) Limited (part of Dufry Ltd)
Trustees
The Chaplaincy has a board of directors who are also Trustees. There are no Trustees who are not directors. Trustees are appointed by the members pursuant to Articles 40 to 43 of the Articles of Association. The Trustees, who served during the year and up to the date of signing the financial statements, are as follows:
R. Taylor M. J. Gannon J. S. Reynolds Rt Rev E. K. Akyea-Mensah H. Caldbeck Rt Rev M. Porter P. Wainwright J. Guttentag U. Issa J. Herlihy P. Singh (Appointed 12 September 2024) C. Perkes (Appointed 28 November 2024) D. Montgomery (Resigned 19 February 2025) I. C. Arterton (Resigned 19 February 2025)
Structure, governance and management
The Trustees usually meet four times a year, with occasional extraordinary meetings as required. The Executive Committee manages business raised between such meetings, meeting a minimum of two further occasions during the year and comprising a smaller number of Trustees plus the Company Secretary, Treasurer and the Lead Chaplain. The Executive Committee may also play a role in the recruitment process, the monitoring of terms and conditions of service, and appraisals of chaplaincy team staff.
The training of Trustees is carried out on an informal basis on appointment. Further specialist training of Trustees is carried out periodically, when requirements are identified.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025 (continued)
Financial review
The statement of financial activities is as set out on page 12. A deficit was made of £25,337 in 2025 (2024: £6,327 deficit). Donations received from existing donors decreased slightly from the prior year, in line with our expectations, alongside an increase in the salaries paid for staff due to the increase in resources from the prior year.
Due to the above, the cash balance for The Chaplaincy has decreased to £66,926 (2024: £72,682). The Chaplaincy’s cash continued to be held in accounts with HSBC Bank plc.
The Chaplaincy’s constitution does not permit the payment of dividends, and the deficit for the period of £25,337 has been transferred to reserves (2024: 6,327 deficit). The policy for the management of the level of reserves held is set out below.
Reserves policy
The Chaplaincy maintains a general unrestricted fund, which represents funds that are expendable at the discretion of the Trustees in furtherance of the Objects of The Chaplaincy.
Such funds may be held in order to finance both working capital and capital investment. There are no restricted funds allocated for a specific purpose. There are no designated funds or amounts put aside at the discretion of the Trustees to be made available only for a specified purpose.
The free reserves at 31 March 2025 are £57,172 (2024: £82,509). The reserves have been maintained at a similar level since 2020.
The Chaplaincy has a reserves policy that is felt to be prudent by the Board. Reserves of a minimum of six months’ costs are held to mitigate, to an extent, the risk of a downturn in the level of donations.
This policy was set at the meeting of the Board held on 15 January 2009 and has continued to be seen to be appropriate. At 31 March 2025 the target of holding a minimum of six months costs has been achieved based on resources expended during the year to 31 March 2025.
Risk Assessment
A risk assessment framework was last agreed by The Chaplaincy Board during 2020. The main risk identified was the ongoing financial support to The Chaplaincy from its main contributors particularly during the Covid pandemic. While increased funding has been secured from several existing key funders in the past financial year, The Chaplaincy has lost funding from one of its founder members. The Chaplaincy is examining ways to maintain current levels of expenditure and reserves. All key donors have confirmed they will be able to donate the same amount (or an increased amount) going forward in the short term, but this will need to be regularly reassessed to ensure funding is secured for future years.
The Chaplaincy continually assesses and evaluates the risks it is facing including the following impacts upon its key risks:
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Funding - whilst all key donors have confirmed their intention that they will be able to donate the same funds going forward in the short-term, the success for The Chaplaincy relies on the ability of donors to provide funding in the longer term;
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Resourcing -the level of resource that can be provided to The Chaplaincy staff and volunteer body will also need to consider the long-term financial position of the charity.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025 (continued)
Plans for the future
The Chaplaincy’s physical presence at Manchester Airport
The Manchester Transformation Programme, a 10-year £1.2 billion+ investment programme to improve facilities for Manchester Airport's passengers continues to bring radical changes and improvements to the physical environment of the airport.
The Chaplaincy will continue to ensure that Airport management (and particularly the Airport Transformation Programme Team) understands and values the many different (and sometimes conflicting) tasks that are required of The Chaplaincy team by airport colleagues and management (as well as partners around the world). The Chaplaincy manages many of the rare and precious quiet spaces around the Airport: not just the well-used multifaith prayer rooms (both landside and airside), but also other private spaces that can be used for supporting those who are vulnerable, comforting those in distress, offering a discreet space for emotional family reunions or pastoral counselling.
Effective Governance and Management
In response to the inevitable disruption and uncertainty for individual staff and for airlines and airport-based companies as they respond to rapid and radical shifts in business, commerce and international relations, including ongoing international incidents and increasing perceived threat of terrorism abroad and at home, The Chaplaincy Board needs to develop the service The Chaplaincy is able to offer the airport community.
Effective training and deployment
The Lead Chaplain, in consultation with the Board, and with the assistance of the Deputy Lead Chaplain, will continue to ensure that The Chaplaincy team is effectively led and deployed; engaged in collaborative working practices, while each individual Chaplain is encouraged to develop specific areas of responsibility. Appropriate training will also ensure that the whole Chaplaincy team, whether volunteers or paid employees, part-time or fulltime can feel confident in working collaboratively as part of one team.
The Chaplaincy will continue to develop its work among the 200+ businesses that make up Manchester Airport and to enhance its visibility among staff and the local faith communities.
Protecting vulnerable passengers
The Chaplaincy has worked with Manchester Airport and associated companies in providing a framework for training staff in protecting vulnerable passengers and creating awareness among the public of the airport’s desire to ensure the safety and wellbeing of all who work at, or pass through the airport, and who may be vulnerable to violence, exploitation or coercion.
The Chaplaincy will continue to develop training for staff and to raise public awareness of Safeguarding, Trafficking and related issues. As a founder-member of the GM Modern Slavery NGO Forum, with a place on the Manchester Airport’s Group Modern Slavery Working Group, The Chaplaincy will continue to represent the interests of vulnerable passengers in local, regional and national networks.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Trustees’ report for the year ended 31 March 2025 (continued)
Plans for the future (continued)
Visibility and engagement with Airport staff, passengers and neighbours
The Chaplaincy will continue to maximise our personal visibility through regular and systematic visiting around the Airport and one-to-one engagement. We will also increase and develop our profile through publicising our work as widely as possible, through the use of social media and The Chaplaincy website, as well as through the provision of information leaflets, monthly newsletters and six-monthly updates (“Roots and Wings”), and by speaking to national conferences, regional and local groups and organisations, as opportunities present themselves (though, again, we are already operating at near capacity in responding to speaking engagements).
The Chaplaincy will continue to respond appropriately to pastoral / liturgical requests in response to the death of serving colleagues, members of the public with connections to the airport, as well as to the needs of the families of those whose mortal remains are brought through the airport and in relation to longer-term provision of memorials around the airport as needs arise.
The Chaplaincy will also build on and develop existing positive and constructive inter-faith engagement through the provision of opportunities for dialogue and social engagement to ensure that members of all faith communities (and those who describe themselves as secular, humanist, atheist or agnostic) in and beyond the Airport are supported, helped and guided as appropriate.
Disclosure of information to auditor
The Trustees who held office at the date of approval of this Trustees’ Report confirm that, so far as they are each aware, there is no relevant audit information of which The Chaplaincy’s auditor is unaware; and each Trustee has taken all the steps that they ought to have taken as a Trustee to make themselves aware of any relevant audit information and to establish that The Chaplaincy’s auditor is aware of that information.
During the year the Trustees resolved to appoint Fairhurst Audit Services Ltd as auditors for the year ending 31[st] March 2025.
By order of the Trustees and signed on behalf of the Board of Trustees
Rad Taylor
Date: 14 November 2025
Registered address: Olympic House Manchester Airport Manchester M90 1QX
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Statement of Trustees' responsibilities in respect of the trustees’ report and the financial statements
Under the trust deed of the charity and charity law, the trustees are responsible for preparing a Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations. The trustees are required to prepare the financial statements in accordance with UK Accounting Standards, including FRS102 The Financial Reporting Standard applicable in the UK and Republic of Ireland .
The financial statements are required by law to give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources for that period.
In preparing these financial statements, generally accepted accounting practice entails that the trustees:
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select suitable accounting policies and then apply them consistently;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards and statement of Recommended Practice have been followed, subject to any material departures disclosed and explained in the financial statements;
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state whether the financial statements comply with the trust deed, subject to any material departures disclosed and explained in the financial statements;
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assess the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern; and
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use the going concern basis of accounting unless they either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
The trustees are required to act in accordance with the trust deed of the charity, within the framework of trust law. They are responsible for keeping accounting records which are sufficient to show and explain the charity’s transactions and disclose at any time, with reasonable accuracy, the financial position of the charity at that time, and to enable the trustees to ensure that, where any statements of accounts are prepared by them under section 132(1) of the Charities Act 2011, those statements of accounts comply with the requirements of regulations under that provision. They are responsible for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error, and have general responsibility for taking such steps as are reasonably open to them to safeguard the assets of the charity and to prevent and detect fraud and other irregularities.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CHAPLAINCY, MANCHESTER AIRPORT
Opinion
We have audited the financial statements of The Chaplaincy, Manchester airport (the 'charitable company') for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
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give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
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have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
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have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CHAPLAINCY, MANCHESTER AIRPORT
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
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adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
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the financial statements are not in agreement with the accounting records and returns; or
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certain disclosures of trustees' remuneration specified by law are not made; or
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we have not received all the information and explanations we require for our audit; or
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the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
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The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;
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We obtained an understanding of laws and regulations that affect the charitable company, focusing on those that had a direct effect on the financial statements or that had a fundamental effect on its operations. Key laws and regulations that we have identified included Companies Act 2006, Charities Act 2011, data protection, employment, environmental and health & safety legislation.
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We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting accreditations and legal correspondence.
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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF THE CHAPLAINCY, MANCHESTER AIRPORT
Our responsibilities for the audit of the financial statements (continued)
In assessing the susceptibility of the charitable company's financial statements to material misstatement, including obtaining and understanding of how fraud might occur;
- We gained an understanding of the controls that management have in place to prevent and detect fraud. We enquired of management about any instances of fraud that had taken place during the year.
To address the risk of fraud through management bias and override of controls;
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We performed analytical procedures to identify any unusual or unexpected relationships;
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We tested journal entries to identify unusual transactions; and
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We assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias.
Due to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.
We are not responsible for preventing fraud or non-compliance with laws and regulations and cannot be expected to detect all fraud and non-compliance with laws and regulations.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Louise Webster BSc BFP ACA (Senior Statutory Auditor) for and on behalf of Fairhurst Audit Services Ltd Chartered Accountants & Registered Auditors Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB
17 November 2025
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Statement of financial activities, incorporating the income and expenditure account, for the year ended 31 March 2025
| Total funds | Total funds | ||
|---|---|---|---|
| year ended 31 | year ended | ||
| March 2025 | 31 March | ||
| 2024 | |||
| Note | £ | £ | |
| Incoming resources | |||
| Donations | 2 | 119,314 | 117,466 |
| Total incoming resources | 119,314 | 117,466 | |
| Resources expended | |||
| Charitable activities | |||
| Salaries | 3 | (107,783) | (94,913) |
| Management and administration expense | (36,868) | (28,880) | |
| Total resources expended for charitable activities | (144,651) | (123,793) | |
| Net surplus | 4 | (25,337) | (6,327) |
| Reconciliation of funds | |||
| Total funds brought forward | 82,509 | 88,836 | |
| Total funds carried forward | 57,172 | 82,509 |
All the above results derive from continuing operations. All the above relate to unrestricted funds.
The accompanying accounting policies and notes on pages 14 to 17 form an integral part of the financial statements.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Balance sheet as at 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Trade and other debtors | 6 | 2,000 | 1,875 |
| Cash at bank and in hand | 66,926 | 72,682 | |
| Prepayments and accrued income | 7 | - | 12,000 |
| 68,926 | 86,557 | ||
| Current Liabilities | |||
| Accruals and deferred income | 8 | (11,754) | (4,048) |
| Total assets less current liabilities | 57,172 | 82,509 | |
| Funds | |||
| General unrestricted funds | 57,172 | 82,509 |
The financial statements on pages 14 to 17 were approved by the Trustee Board and were signed on its behalf by:
Rad Taylor Trustee 14 November 2025
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Notes to the financial statements
1. Accounting policies
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
The Chaplaincy, Manchester Airport meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).
The presentational currency of these financial statements is sterling.
The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charitable company’s financial statements. The financial statements are filed annually with the Registrar of Companies.
Going Concern
The financial statements have been prepared on a going concern basis which the trustees consider to be appropriate for the following reasons.
At 31 March 2025 the Company had cash of £66,926 (2024: £72,682) and net assets of £57,172 (2024: £82,509). The Trustees have prepared a going concern assessment which considers the period from the date of approval of these financial statements to the end of its March 2025 financial year. These forecasts indicate that the Company will have sufficient funds, to continue to operate and to meet its liabilities as they fall due throughout that period.
The Company is dependent on donations from Manchester Airports Holdings Limited in order to operate, with the majority of its income being derived from this source. As such the Trustees recognise that their assessment is dependent upon Manchester Airports Holdings Limited continuing to provide donations at levels consistent with prior years. Manchester Airports Holdings Limited has confirmed its intention to provide these donations, which in turn would permit the Company to continue to operate as going concern.
Based upon their enquiries, the Trustees believe that it is reasonable to continue to adopt the going concern basis in preparing the annual report and financial statements. The financial statements do not include any adjustments that would result from the basis of preparation being inappropriate.
Basis of accounting
The financial statements have been prepared in accordance with applicable accounting standards under the historical cost convention and follow the recommendations in Accounting and Reporting by Charities: Statement of Recommended Practice FRS 102.
Under FRS 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds of its size.
Incoming resources
Income is recognised in the statement of financial activities (SoFA) when a transaction or other event results in an increase in the charity's assets or a reduction in its liabilities. Income is only recognised in the accounts when all of the following criteria are met:
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control over the rights or other access to the economic benefit has passed to the charity;
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it is more likely than not that the economic benefits associated with the transaction or gift will flow to the charity; and
-
the monetary value or amount of the income can be measured reliably and the costs incurred for the transaction and the costs to complete the transaction can be measured reliably.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Notes to the financial statements (continued)
1. Accounting policies (continued)
Resources expended
All expenses are accounted for on an accruals basis. Such costs are allocated between charitable expenditure, management and administration and governance costs. Staff costs are allocated according to the costs of staff working directly in the relevant activity. Other costs are apportioned using an appropriate basis of allocation.
Pension costs
The Chaplaincy contributes to defined contribution schemes on behalf of its chaplain. Other employees receive contributions to a money purchase scheme. All pension contributions are charged to the statement of financial activities as they are incurred.
Debtors and creditors
Trade and other debtors are recognised initially at transaction price less attributable transaction costs. Trade and other creditors are recognised initially at transaction price plus attributable transaction costs. Subsequent to initial recognition they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade debtors. If the arrangement constitutes a financing transaction, for example if payment is deferred beyond normal business terms, then it is measured at the present value of future payments discounted at a market rate of instrument for a similar debt instrument.
Cash and cash equivalents
Cash and cash equivalents comprise cash in hand, bank deposits and short term deposits net of bank overdrafts, which have an original maturity of three months or less.
Funds
Unrestricted funds are funds which can be used in accordance with the charitable objectives at the discretion of the Trustees. There are no restricted funds.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Notes to the financial statements
2. Incoming resources
Incoming resources represents donations received.
All incoming resources arise in the United Kingdom and are attributable to one activity.
3. Information regarding trustees and employees
| 2025 | 2024 | |
|---|---|---|
| Number | Number | |
| Average number of persons employed | ||
| Care services | 4 | 4 |
| Staff costs during the period | ||
| 2025 | 2024 | |
| £ | £ | |
| Gross wages and salaries | 88,713 | 77,944 |
| Employer's national insurance andpensions costs | 19,070 | 16,969 |
| 107,783 | 94,913 |
None of the Trustees received any remuneration from The Chaplaincy (2024: none), and none were reimbursed for any expenses incurred (2024: none).
4. Net surplus
| 4. Net surplus | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Net surplus is stated after charging: | ||
| Auditor's remuneration | 2,000 | 1,825 |
Auditor’s remuneration has been borne by a related party in 2025 and has not yet been paid for 2025, but post year end Manchester Airports Holdings Limited confirmed that it would pay this in full on behalf of the charity. This will be recognised as both an expense and income relative to the year-ended 31 March 2025.
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The Chaplaincy, Manchester Airport Annual report and financial statements Year ended 31 March 2025
Notes to the financial statements (continued)
5. Tax on profit on ordinary activities
The Chaplaincy, Manchester Airport, is considered to pass the tests set out in Paragraph 1, Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK taxation purposes. Accordingly, The Chaplaincy is potentially exempt from taxation in respect of income or capital gains received with categories covered by Chapter 3 Part 11 Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purpose.
6. Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other debtors | 2,000 | 1,875 |
| 2,000 | 1,875 |
7. Debtors - Prepayments and accrued income
| 7. Debtors - Prepayments and accrued income | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Accrued income | - | 12,000 |
| - | 12,000 | |
| 8. Creditors - Amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Accruals | 11,754 | 4,048 |
| 11,754 | 4,048 |
8. Related party transactions
The Chaplaincy receives donations from Manchester Airport Plc and other organisations that operate at the airport as well as local church diocese, to cover its charitable expenses. All donations received during the year are shown in total income in the Statement of Financial Activities. Some of these organisations have directors who are also trustees of The Chaplaincy resulting in related party transactions:
Manchester Airport Plc provided a donation of £77,122 (2024: £77,122).
9. Members
The Chaplaincy is incorporated as a company limited by guarantee having no share capital. It is registered in England, in the United Kingdom.
Every member of the company undertakes to contribute such amount as may be required (not exceeding £1) to the company’s assets if it should be wound up while he or she is a member, or within one year after he or she ceases to be a member, for payment of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.
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