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2024-10-31-accounts

Company registration number: 07042873 Charity registration number: 1134486

Friends of Milnrow Parish

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 October 2024

Friends of Milnrow Parish

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5 to 6
Balance Sheet 7
Notes to the Financial Statements 8 to 16

Friends of Milnrow Parish

Reference and Administrative Details

Trustees Geoffrey Cowling Andrew Harrison Walter Tann Charity Registration Number 1134486 Company Registration Number 07042873 The charity is incorporated in England and Wales. Registered Office Bank House 71 Dale Street Milnrow Rochdale OL16 3NJ Independent Examiner Shaw Mitchell Partnership Limited Bank House 71 Dale Street Milnrow Rochdale Lancashire OL16 3NJ

Page 1

Friends of Milnrow Parish

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 October 2024.

Objectives and activities

Objects and aims

Friends of Milnrow Parish is a registered charity (no. 1134486) and a company limited by guarantee (no. 07042873). Its objective is to assist in the care and preservation of Milnrow Parish Church buildings and to improve the provision of facilities available to benefit the wider community of Milnrow.

Objectives, strategies and activities

The Trustees are pleased to report that whilst income decreased in the year, the charity continued to perform to expectations. All of this year’s income has been generated through Village Treasures, our 'boutique style' charity shop, which retails quality donated goods. Leading items include ladies wear, shoes, bags and accessories, children’s wear and toys, electrical and household items.

The charity continues to work on growing its income despite the pressure from competing local charities and other worthy causes and the restriction imposed by the physical size of our shop.

Fundraising disclosures

Total income for the year was £69,904 which was a decrease of £6,697 on the 2023 amount.but is similar to the income in 2022.

After costs, the charity recorded a surplus of £27,657 and as there were no grants awarded during the year, reserves increased to £93,557, up from £65,900 in 2023..

Grant making policies

The charity aims to fulfil its objectives by providing a sustainable availability of funds for providing grant support. The trustees apply the funds of Friends of Milnrow Parish at their discretion and in accordance with the charitable purposes and objectives of the charity.

There were no grants awarded during the year ending 31 October 2024.

Use of volunteers

The Trustees recognise the crucially important role our volunteers play. Volunteers operate at all levels within the organisation, without whom, success would not have been possible. In addition, special thanks are also given to the friends who have helped in many ways by providing their time and resources to assist with the management, administration and development of Village Treasures and the Charity itself.

Structure, governance and management

Nature of governing document

Friends of Milnrow Parish is a registered charity (no. 1134486) and a company limited by guarantee (no 07042873). Our Trustees have continued to kindly volunteer their time and resources to further develop the charity into a long term, viable fundraising organisation from which we hope, the entire community of Milnrow can ultimately benefit.

During the year, Mrs Ivis Collins retired as a Trustee. Friends of Milnrow Parish would like to thank Ivis for her valuable contribution as both a founding Trustee and a volunteer at Village Treasures from its opening in October 2009.

The charity is governed by its Memorandum and Articles of Association, which were adopted on formation of the company on 14 October 2009.

Page 2

Friends of Milnrow Parish

Trustees' Report

Statement of trustees' responsibilities

The trustees (who are also the directors of Friends of Milnrow Parish for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to auditor

Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. The trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

The annual report was approved by the trustees of the charity on 29 July 2025 and signed on its behalf by:

......................................... Andrew Harrison Trustee

Page 3

Friends of Milnrow Parish

Independent Examiner's Report to the trustees of Friends of Milnrow Parish ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the accounts. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the accounts present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of Friends of Milnrow Parish as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

...................................... Barry Shaw

Bank House 71 Dale Street Milnrow Rochdale Lancashire OL16 3NJ

29 July 2025

Page 4

Friends of Milnrow Parish

Statement of Financial Activities for the Year Ended 31 October 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Total
Unrestricted 2024
Note £ £
Income and Endowments from:
Other trading activities 3 68,319 68,319
Investment income 4 1,255 1,255
Other income 5 330 330
Total Income 69,904 69,904
Expenditure on:
Raising funds 6 (542) (542)
Staff costs 7 (19,286) (19,286)
Staff costs 7 (780) (780)
Auditors' remuneration 7 (600) (600)
Other governance costs 7 (21,039) (21,039)
Total Expenditure (42,247) (42,247)
Net income 27,657 27,657
Net movement in funds 27,657 27,657
Reconciliation of funds
Total funds brought forward 65,900 65,900
Total funds carried forward 93,557 93,557
Unrestricted Total
funds 2023
Note £ £
Income and Endowments from:
Other trading activities 3 75,313 75,313
Investment income 4 898 898
Other income 5 360 360
Total income 76,571 76,571
Expenditure on:
Raising funds 6 (352) (352)
Charitable activities 7 (42,701) (42,701)
Total expenditure (43,053) (43,053)
Net income 33,518 33,518
Net movement in funds 33,518 33,518
Reconciliation of funds
Total funds brought forward 32,382 32,382
Total funds carried forward 65,900 65,900

The notes on pages 8 to 16 form an integral part of these financial statements. Page 5

Friends of Milnrow Parish

Statement of Financial Activities for the Year Ended 31 October 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note .

The notes on pages 8 to 16 form an integral part of these financial statements. Page 6

Friends of Milnrow Parish

(Registration number: 07042873) Balance Sheet as at 31 October 2024

2024 2023
Note £ £
Fixed assets
Tangible assets 15 137 179
Current assets
Cash at bank and in hand 16 92,771 66,084
Creditors: Amounts falling due within one year 17 649 (363)
Net current assets 93,420 65,721
Net assets 93,557 65,900
Funds of the charity:
Unrestricted income funds
Unrestricted funds 93,557 65,900
Total funds 93,557 65,900

The financial statements on pages 5 to 16 were approved by the trustees, and authorised for issue on 29 July 2025 and signed on their behalf by:

......................................... Andrew Harrison Trustee

The notes on pages 8 to 16 form an integral part of these financial statements. Page 7

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

These financial statements were authorised for issue by the trustees on 29 July 2025.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Friends of Milnrow Parish 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 notes.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income and endowments

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Page 8

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Grant provisions

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the 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 purposes.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate Fixtures and Fittings 20% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Page 9

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

The results of overseas operations are translated at the average rates of exchange during the period and their balance sheets at the rates ruling at the balance sheet date. Exchange differences arising on translation of the opening net assets and results of overseas operations are reported in other comprehensive income and accumulated in equity (attributed to non-controlling interests as appropriate).

Other exchange differences are recognised in the Statement of Financial Activities in the period in which they arise except for:

1) exchange differences on transactions entered into to hedge certain foreign currency risks (see above);

2) exchange differences arising on gains or losses on non-monetary items which are recognised in other comprehensive income; and

3) in the case of the consolidated financial statements, exchange differences on monetary items receivable from or payable to a foreign operation for which settlement is neither planned nor likely to occur (therefore forming part of the net investment in the foreign operation), which are recognised in other comprehensive income and reported under equity.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

Pensions and other post retirement obligations

The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 Income from other trading activities

Unrestricted
funds Total
General funds
£ £
Trading income;
Shop income from sale of donated goods and services 68,319 68,319
Total for 2024 68,319 68,319
Total for 2023 75,313 75,313

Page 10

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

4 Investment income

Unrestricted Unrestricted
funds Total
General funds
£ £
Interest receivable and similar income;
Interest receivable on bank deposits 1,255 1,255
Total for 2024 1,255 1,255
Total for 2023 898 898
5 Other income
Unrestricted
funds Total
General funds
£ £
Rental income 330 330
Total for 2024 330 330
Total for 2023 360 360

6 Expenditure on raising funds

a) Costs of trading activities

Unrestricted
funds Total
General funds
Note £ £
Costs of goods sold 500 500
Total for 2024 500 500
Total for 2023 310 310

b) Investment management costs

Page 11

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

Unrestricted
funds Total
General funds
Note £ £
Allocated support costs 8 42 42
Total for 2024 42 42
Total for 2023 42 42
Total
costs
£
7 Expenditure on charitable activities
Unrestricted
funds Total
General funds
Note £ £
Staff costs 19,286 19,286
Governance costs 8 22,419 22,419
Total for 2024 41,705 41,705
Total for 2023 42,701 42,701

Total expenditure £

In addition to the expenditure analysed above, there are also governance costs of £22,419 (2023 - £21,148) which relate directly to charitable activities. See note 8 for further details.

8 Analysis of governance and support costs

Governance costs

Unrestricted Unrestricted
funds Total
General funds
£ £
Staff costs
Pension costs 780 780
Audit fees
Audit of the financial statements 600 600
Other governance costs 21,039 21,039
Total for 2024 22,419 22,419
Total for 2023 21,148 21,148

Page 12

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

9 Grant-making

Analysis of grants

Analysis

Milnrow St James PCC

Grants to institutions 2023 £ 4,501

The support costs associated with grant-making are £Nil (31 October 2023 - £Nil).

10 Net incoming/outgoing resources

Net incoming resources for the year include:

2024 2023
£ £
Audit fees 600 300
11 Trustees remuneration and expenses
12 Staff costs
The aggregate payroll costs were as follows:
2024 2023
£ £
Staff costs during the year were:
Wages and salaries 19,035 16,646
Social security costs - 653
Pension costs 780 780
Other staff costs 251 406
20,066 18,485

The monthly average number of persons (including senior management / leadership team) employed by the charity during the year expressed as full time equivalents was as follows:

2024 2023
No No
Average number of persons employed during the year 1 1

No employee received emoluments of more than £60,000 during the year.

Page 13

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

13 Auditors' remuneration

2024 2023
£ £
Audit of the financial statements 600 300

Page 14

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

14 Taxation

The charity is a registered charity and is therefore exempt from taxation.

15 Tangible fixed assets

Furniture and Furniture and Furniture and
equipment Total
£ £
Cost
At 1 November 2023 6,162 6,162
At 31 October 2024 6,162 6,162
Depreciation
At 1 November 2023 5,983 5,983
Charge for the year 42 42
At 31 October 2024 6,025 6,025
Net book value
At 31 October 2024 137 137
At 31 October 2023 179 179
16 Cash and cash equivalents
2024 2023
£ £
Cash on hand 578 2,472
Cash at bank 61,387 34,061
Short-term deposits 30,806 29,551
92,771 66,084
17 Creditors: amounts falling due within one year
2024 2023
£ £
Other taxation and social security (758) 362
Other creditors 109 1
(649) 363

18 Pension and other schemes

Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the charity to the scheme and amounted to £780 (2023 - £780).

Page 15

Friends of Milnrow Parish

Notes to the Financial Statements for the Year Ended 31 October 2024

19 Analysis of net assets between funds

19 Analysis of net assets between funds
Unrestricted Total funds at 31
funds October
General 2024
£ £
Tangible fixed assets 137 137
Current assets 92,771 92,771
Current liabilities 649 649
Total net assets 93,557 93,557
Unrestricted Total funds at 31
funds October
General 2023
£ £
Tangible fixed assets 179 179
Current assets 66,084 66,084
Current liabilities (363) (363)
Total net assets 65,900 65,900
20 Analysis of net funds
At 1 November At 31 October
2023 2024
£ £
Cash at bank and in hand 66,084 66,084
Net debt 66,084 66,084
At 1 November Financing cash At 31 October
2022 flows 2023
£ £ £
Cash at bank and in hand 32,608 32,578 65,186
Net debt 32,608 32,578 65,186

21 Related party transactions

Page 16

Friends of Milnrow Parish

Statement of Financial Activities by fund for the Year Ended 31 October 2024

Unrestricted Funds

Unrestricted Funds
Total Total
Unrestricted Unrestricted
Funds Funds
2024 2023
£ £
Income and Endowments from:
Other trading activities 68,319 75,313
Investment income 1,255 898
Other income 330 360
Total income 69,904 76,571
Expenditure on:
Raising funds (542) (352)
Charitable activities (41,705) (42,701)
Total expenditure (42,247) (43,053)
Net income 27,657 33,518
Net movement in funds 27,657 33,518
Reconciliation of funds
Total funds brought forward 65,900 32,382
Total funds carried forward 93,557 65,900

This page does not form part of the statutory financial statements. Page 17

Friends of Milnrow Parish

Detailed Statement of Financial Activities for the Year Ended 31 October 2024

Total Total
2024 2023
£ £
Other trading activities
Sales of donated goods 68,319 75,313
68,319 75,313
Investment income
Interest on cash deposits 1,255 898
1,255 898
Other income
Rental income 330 360
330 360
Raising funds
Purchases (500) (310)
Depreciation of fixtures and fittings (42) (42)
(542) (352)
Charitable activities
Grants payable - institutions - (4,501)
Wages and salaries (19,035) (16,646)
Staff welfare (251) (406)
Staff NIC (Employers) - (653)
Staff pensions (Defined contribution) - pension scheme 1 (780) (780)
Rent (10,207) (10,267)
Rates (491) (541)
Light, heat and power (5,102) (4,294)
Insurance (920) (784)
Repairs and renewals (930) (379)
Telephone and fax (128) (129)
Printing, postage and stationery (794) (6)
Sundry expenses (794) (1,339)
Cleaning (80) -
Travel and subsistence - (88)
The audit of the charity's annual accounts (600) (300)
Bank charges (1,593) (1,588)
(41,705) (42,701)

This page does not form part of the statutory financial statements. Page 18