Company Number., 07670837 Charity Number: 1144145 Didsbury Parsonage Trust Report and financial statements For the year ended 30 September 2025
Didsbury Parsonage Trust Reference and administrative information for the year ended 30 September 2025 Company number 07670837 Charity number 1144145 Reglstered office and operational address The Old Parsonage Stenner Lane Manchester M20 2RQ Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows.. Alexander Carmichael 2021- present Appointed Chairperson 2025 present Tracey Pook 2026 - present Michael Corlett 2019 - present Sue Good 2014 - present Richard Kilpatrick 2023 present Teresa Regan 2018 - present Bankers HSBC Business Banking Independent Catherine Hall FCCA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey St, Manchester M4 6JG
Didsbury Parsonage Trust Trustees, annual report for the year ended 30 September 2025 The trustees present their report and the unaudited financial statements for the year ended 30 September 2026. Included within the tru5tees' report is the direttors, report as required by company law. Reference and administrative information set out on page I forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of a550ciation and the Statement of Recommended Practice Accounting and Reporting by Charities: SORP applicable to charitie5 preparing their accounts In accordance with FRS 102. Objectives and activities To further or benefit the residents of Didsbury and the surrounding area, without distinction of sex, Sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents. To establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects. To promote for the benefit of the public the preservation of the historic Didsbury Parsonage and its surroundings. The Trustees remain with the 5 key objertives to guide their ongoing stewardship of this historic building: a) To maintaln the Old Parsonage and preserve its heritage in line with its agreement with the Council b) To raise awareness of the history and heritage of the building c) To provide opportunities for artists to showcase their work d) To encourage. promote and support local charities, 'friends' groups and community groups e) To raise funds in order to support these objectives Purposes and aims The Trust signed a 22 years lease for the Parsonage in June 2012.There followed an intense 12 week building programme to completely renovate the building. The building was formally opened on September 7th 2012 by the Lord Mayor of Manchester, Councillor Elaine Boyce, after nearly £150,000 worth of renovations. This money was raised by a terrific effort by the local community and included a grant of £56,000 from the Lottery Heritage Fund and other grants from the Co-operative Societyi Manchester Airport, Manchester City Council and United Utilities a5 well as donations from local companies. Nearly £60,000 was raised from individual donations from the community which reflects the interest and fondness that local people have for the building, The lease was renegotiated in 2018 for a further 40 years. The building is comprised of two floors. As well as three larger rooms on the ground floor there are several meeting rooms and four single offices for commercial rent on the first floor. All the rooms are available to local community not-for-profit organisations, but rooms are also available for commercial use on an ad-hoc daily basis. All these rooms can provide ideal facilities for meetings, presentations, films exhibitions, debates, training sessions, language courses, exercise workouts and a multitude of community uses. The trust has. by bringing the Parsonage into use both provide the community a meeting place and preserve for future generations a key historic listed building in the centre of old Didsbury. The trustees review the aims. objectives and activities of the charlty regularly during each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key attivity and the benefits the charity has brought to those groups of people that it 15 set up to help. The review also help5 the trustees ensure the charity's aims, objectives and activities remains focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objective5 and in planning its future artivities. In
Didsbury Parsonage Trust Trustees, annual report for the year ended 30 September 2025 particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set. Achievements and performance The charity's main attivities and who it tries to help are descrlbed below. All Its charitable activities focus on local residents of Didsbury and the surrounding area and are undertaken to further The Didsbury Parsonage Trust's charitable purposes for the public benefit. The new manager, is now fully now settled in and is integral the workings of the management structure. We started 2025 with the clear aim to move the Didsbury Parsonage forwards, increasing turnover with competitive pricing strurture and extending the use of its services. Increasing wedding numbers, wedding fayres, exhibitions, functions and extending the use of our existing services. Being housed in a listed building has increased maintenance and associated costs in wear and tear, such as decoration both internally and externally brought about by the buildings increased visitor traffic. The significant increased cost of utilities in energy and water initially brought about by the war in Ukraine undoubtably affect us. Also, during the 202412025 year saw everyday increased costs such as fire protection maintenance and the requirement of new fire extinguishers. All of the internal doors need upgrading and replacing with new fire-retardant ones offering the latest level of protection and regulation. Regular monthly staff meetings now take place and the Trustees are meeting every 3 months, and during the Spring/Summer they will be every 2 months to provide regular updates, feedback and the monitoring of business progress to date. We have focused on nurturing a healthy work environment and team building. We have also addressed and overhauled the landlord and tenant relationship, along with those who hold regular and ad-hoc group meetings, with which we are currently having a full consultation with, SO they can provide their feedback and suggestions to improve the Didsbury Parsonage. We have also improved on recognising and following others prefenCeS on Gender identity, sexual orientation and being an inclusive environment, being open to all religious and cultural backgrounds. Beneficiaries of our services a) Tnjstees have continued to maintain the Old Parsonage and preserve its heritage in line with the Trust's agreement with the Council. The building is open 7 days a week, throughoLtt the day, enabling free access to members of the public. The gUlarlY changing gallery exhibitions combine with completely open access gardens to provide a popular local resource. We now have a updated and modern machine-made drink5 service operated via bank card, which is a source of income and secure against shrinkage. The reduction in public toilet facilities and our open business access increases footfall and operational costs of the increased usage to the Trust. b) Awareness of the history and heritage of the building is promoted through our support of the annual Heritage Open Days. During this period in september of each year a special exhibition is open for the full month featuring aspects of local history. c) Opportunities for artist5 to showcase their work continue throughout the year with 3 gallery spaces that can be used separately or in combination. This is a popular local gallery, with a waiting list for exhibition space. Artists are able to sell their work with our support through the gallery, and commission on the sales is eamed providing additional income for the upkeep of the building. d) A nLtmber of local charities, 'friends' groups and community groups rent our meeting rooms on a regular basis, enhancing the reputation of the building as a community hub, and bringing a wide variety of people through the doors. Regular meetings are held by health and wellbeing groups as well as local volunteers, Didsbury Civic Society and Didsbury in Bloom.
Didsbury Parsonage Trust Trustees, annual report for the year ended 30 September 2025 e) Fundraising events are designed to bring in the whole community, with particular highlights being the Summer Garden Party and the Christmas Fair. The latter in particular has been developed to provide family-friendly low-cost activities for families with very young children, and to encourage future generations to develop a connection with the building. Financial review The Trust Saw a reasonable and steady increase in income stream revenue. Though donation revenue could still be regarded as sluggish during this reporting period, mainly through a decline in bank card and cash donations. This could also be likely due to the afore mentioned re-positioning and significant change taking place in the Trust, including changes to the body of Trustees. Definitely the c05t-of-living crisis increased material and tradesman costs for building maintenance. At the same time, all other costs have continued to increase. Including the already stated uncontrollable effect of energy. The Trust continues to narrow down all of its operational deficits, formalising internal financial monitoring systems, and continues to hold a reserve of funds. A sub-committee of trustees was formed to set budgets, review maintenance requirements, revenue price setting and saving opportunities. The work of this subcommittee will also include a regular setting of the reserves policy. Reserves policy The Trust requires reserves in order to bridge gaps between expenditure and income (cash flow) and to cover unplanned emergency repairs and other unforeseen expenditure. The nature of The Old Parsonage, being a Grade Il listed building mean5 that there still MaInS potential for significant repairs, which may be unforeseen. The Trustees aim to maintain sufficient reserves to enable ongoing maintenance as required. The current reserves figure is £101,906. Structurei governance and management The organisation is a charitable company limited by guarantee, incorporated on 15 June 2011 and th th registered as a charity on 5 October 2011. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest In the charity. All trustees glve their time voluntarlly and receive no benefits or expenses from the charity. We endeavour to recruit Trustees from local residents with an aim to recruit from different sectors within the community and to ensure a diversity of age, gender, skills and community links. Prospective trustees are asked to provide a written CV and to undergo an interview with a quorum of the body of trustees followed by a vote. There are no external bodies with a right to appoint trustees. Importantly, we are aiming to be bigger, better and more financially orientated, and continue to increase our turnover during 2026 onwards.
Didsbury Parsonage Trust Trustees, annual report for the year ended 30 September 2025 statement of responsibilities of the trustees The trustees (who are also direttors of The Didsbury Parsonage Trust for the purposes of company law) are responsible for preparing the trustees, annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice). Company law requires the trustees to prepare financial statements for each financial year which 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 the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are reqUId to: Select suitable accounting policies and then apply them consistently Observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that 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 a55ets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This port has been prepared in accordance with the provisions applicable to companies subjett to the small companies, reglme of the Companies Act 2006. The trustees, annual report has been approved by the trustees on 30, September 2026 and signed on their behalf by: Mike Corlett Trustee Alexander Carmichael Chair of Trustees
Independent examiner's report to the trustees of Didsbury Parsonage Trust I report to the charity trustees on my examination of the accounts of the company for the year ended 30 September 2025 which are set out on pages 7 to 22. Responsibilities and basis of report As the charity trustees of the company (and a150 its dirertors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art 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 company's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carying out my examination I have followed the DSrections given by the Charity Commission under section 145(5}(b) of the 2011 Act. 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 that in any material respert.. accounting records were not kept in respect of the company as requlred by section 386 of the 2006 Att; 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). 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. Catherine Hall FCCA DChA Slade & Cooper Limited Beehive Mill Jersey Street Manchester M4 6JG Date. 1710712026
Didsbury Parsonage Trust Statement of Financial Activities (including Income and Expenditure account) for the year ended 30 September 2025 Unrestricted funds Restrirted funds Total funds 2025 Total funds 2024 Note Income from: Donations and legacies 1,891 1,891 2.248 Charitable activities: 106,194 { 1,726) 104,468 77,343 Other tradlng artivities 3,737 3,737 875 Total income 111,822 (1,726) 110,096 80,466 Expenditure on: Raising funds 4,642 4,642 135 Charitable activities: 110,133 110,133 123,070 Total expendlture 114,775 114.775 123,205 Net income/(expenditure) for the year (2,953) (1,726) (4,679) (42,739) Transfer between funds 5,573 (5,573) Net movement in funds for the year 2,620 (7,299) (4,679) (42,739) Reconciliation of funds Total funds brought forward 99,286 7,299 106.585 149,324 Total funds carrled forward 101,906 101.906 106,585 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Aprroved by the trustees on 16/07/2026 and signed on their behalf by:
Didsbury Parsonage Trust Statement of Cash Flows for the year ending 30 September 2025 Note 2025 2024 Cash provided by/(used in) operating activities Cash flows fmm investing activities.. 21 (15,980) (13,070) Purchase of tangible fixed assets (956) Cash provided by/(used in) investing activities (956) Increase/(decrease) in cash and cash equivalents in the year (16,936) (13,070) Cash and cash equivalents at the beginning of the year 63,430 76,500 Cash and cash equivalents at the end of the year 46,494 63,430
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 Accounting pollcles The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows.. a Basis of preparation The financial statements have been pPared 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), second edition 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 and UK Generallv AcceDted Accountino Prattice. Didsbury Parsonage Trust meet5 the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless othernise stated in the relevant accounting policy note. b Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. The trustees have made no key Judgments which have a significant effect on the accounts. The trustees do not consider that there are any source5 of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of a55ets and liabilities Within the next reporting period. c Income Encome is recognised when the charity ha5 entitlement to the funds, any performance conditlons attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is pmbable that the income will be received and the amount can be measured reliably and is not deferred. For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of a provision of a specified service is deferred until the crlteria for income recognition are met. io
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) d Interest recelvable Interest on funds held on deposit Is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. e Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. f Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is cla55ified under the following artivity headings.. Costs of raising funds comprise the costs of goods sold and marketing costs. Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. g Operating leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges a charged on a straight line basis over the term of the lease. h Tanglble fixed assets Individual fixed a55ets are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: Leasehold building Office fixtures and fittings Computer Equipment length of lease io% 250/0 l Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. J Cash at bank and In hand Cash at bank and cash in hand include5 cash and short temi highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) k Creditors and provisions Creditors and provisions are recognlsed where the charity has a present obligation resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. l Financlal instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measlfrred at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. m Pensions Employees of the charity are entitled to join a defined contribution 'money purchase, scheme. The charity's contribution is restricted to the contributions disclosed in note 9. There were outstanding contributions at the year end of £nil (2024.. £nil). The costs of the defined contribution scheme are included within support and govemance costs and allocated to the funds of the charity using the methodology set out in note 9. Legal status of the charity The charity is a company limited by guarantee registered in England and Wales and has no share capital, In the event of the charity being wound up, the liability in respert of the guarantee is limited to £1 per member of the charity. The registered office address is disc105ed on page l. Income from donations and legacies Current reporting period Unrestricted Restricted Total 2025 Donations 1,891 1,891 Total 1,891 1,891 Previous reporttng period Unrestricted Restricted Total 2024 Donations 2,248 2,248 Total 2,248 2,248 12
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) Income from charitable activities Current reporting period Unrestrirted Restritted Total 2025 Fundraising Office Rental Room Hire other Income 7,055 22,027 63,029 14,083 7,055 22,027 63,029 12,357 (1,726) Total 106,194 (1,726) 104,468 Previous reporting period Unrestricted Restricted Total 2024 Fundraising Office Rent31 Room Hire other Income 8,811 21,285 33,141 14,106 8,811 21,285 33,141 14,106 Total 77,343 77,343 Income from other trading activities 2025 2024 Coffee machine sales 3,737 875 3,737 875 All income from other trading activities is unrestricted. Cost of raising funds 2025 2024 Cost of good sold Marketing 3,462 1,180 71 64 4,642 135 All expenditure on cost of raising funds is unrestricted. 13
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) Analysis of expenditure on charitable activities Current reporting period Total 2025 Total 2024 Property Costs staff Costs Depreciation Other Costs Governance costs (see note 8) Support costs (see note 8) 23,506 70,805 9,207 4,470 38,926 64,611 9,598 7,893 2,145 2,042 110,133 123,070 2025 2024 Restrirted expenditure Unrestricted expenditure 110,133 123,070 110,133 123,070 Analysls of governance and support costs Current reporting period Basis of apportionment Support Governance Total 2025 Accountancy services Governance 2,145 2,145 2,145 2,145 Previous reporting period Basi5 of apportionment Support Governance Total 2024 Accountancy services Governance 2,042 2,042 2,042 2,042 14
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) Net income/(expenditure) for the year This IS stated after charging/{crediting): 2025 2024 Depreciation Independent examiner's fee 9,207 2,145 9,598 2,042 10 staff costs staff costs during the year We as follows: 2025 2024 Wages and salaries Social security costs Pension costs 64,366 4,980 1,459 59,673 3,927 I,oii 70.805 64,611 Allocated as follows: Charitable activities 70,805 64,611 70,805 64,611 No employees has employee benefits in excess of £60,000 (2024.. Nil). The average number of staff employed during the period was 3 (2024: 3). The average full time equivalent number of staff employed during the period was 1.8 (2024: 1.77). The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £nil (2024.. £Nil). 11 Trustee remuneration and expenses, and related party transactions Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024.. nil). No members of the management committee received travel and subsistence expen5e5 during the year (2024.. £nil). Aggregate donations from related parties were £nil {2024.' £nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. No trustee or other person related to the charity had any personal interest in any contract or transaction ented into by the charity, including guarantees, during the year (2024: nil). 15
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 12 Corporation tax The charity is exempt from tax on Income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Art 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these a applied to its charitable objects. No tax charges have arisen in the charity. 13 Flxed assets: tangible assets Leasehold land & buildings Fixtures & fittings Computer Equipment Total Cost At l October 2024 Additions Disposals 162,442 11,098 369 2,248 587 175,788 956 At 30 September 2025 162,442 11,467 2,835 176,744 Depreciation At l October 2024 Charge for the year Disposals 92,723 8,787 10,224 273 2,248 147 105,195 9,207 At 30 September 2025 101,510 10,497 2,395 114,402 Net book value At 30 September 2025 60,932 970 440 62,342 At 30 September 2024 69,719 874 70,593 16
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 14 Debtors 2025 2024 Trade debtors Prepayments and accrued income 6,731 2,393 5,308 1,956 9,124 7,264 15 Cash at bank and in hand 2025 2024 Cash at bank and on hand 46,494 63,430 46,494 63,430 16 Creditors: amounts falling due within one year 2025 2024 Accruals Trade creditors other creditors Taxation and social security costs 5,275 710 787 9,282 16,646 1,221 8,524 8,311 16,054 34, 702 17
Didsbury Par50nage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 17 Analysls of movements in restrlcted funds Current reporting period Balance at l Ottober 2024 Balance 30 September 2025 Income Expenditure Transfers Sundial window appeal 7,299 (1,726) {5,573) Total 7,299 (1,726) (5,573) Prevlous reportlng balance at period l Ortober 2023 yaiance Ju September 2024 Income Expenditure Transfers Sundial window appeèl 7,299 7,299 Total 7,299 7,299 Name of restricted fund Descriptlon, nature and purposes of the fund Sundial window appeal The trustees approved the restoration of the Stained Glass Sundial Window in October 20 16.The window was installed in January 2020 at a total cost of £ 15,767 and the total cost has been transferred to the capital fund. The balance of the funds raised is to be spent on educational and other projects associated with the sundial window. 18
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 18 Analysis of movement In unrestrlcted funds Current reporting period Balance at l Ottober 2024 Income Expendlture Transfers Balance 30 September 2025 General fund Capital Fund Designated fund 28,693 70,593 111,822 (114,775) 8,251 (8,251) 5,573 33,991 62,342 5,573 Total 99,286 111,822 (114,775) 5,573 101,906 Prevlous reportlng Balance at period l October 2023 Income Expenditure Transfers Balance 30 September 2024 General fund Capital Fund 61,834 80,191 80,466 (123,205) 9,598 (9,598) 28,693 70,593 Total 142,025 80,466 (123,205) 99,286 Name of unrestricted fund Description, nature and purposes of the fund General fund The fe serveS after allowing for all designated funds Capital Fund The trustees have agreed that those unrestricted fund5 Used to fund the fixed assets of the trust should be Separately identified. Designated fund Repair of the stained glass window frame in Room 2. 19
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 19 Analysis of net assets between funds Current reporting period General fund Designated funds RestrScted funds Total Tangible fixed assets Net current assets/(liabilities) 62,342 5,573 62,342 39,564 33,991 Total 33,991 67,915 101,906 Previous reporting period General fund Designated funds Restricted funds Total Tangible fixed assets Net current assets/(liabilities) 70,593 70,593 35,992 28,693 7,299 Total 28,693 70,593 106,585 20 Operatlng lease commitments The charity'5 total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods: Property Equipment 2024 2025 2024 2025 Less than one year One to five years Over five years 11,500 46,000 43,125 11,500 46,000 54,625 2,548 6,370 2,548 8,918 100,625 112,125 8,918 11,466 20
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 21 Reconcillatlon of net movement In funds to net cash flow from operatlng activities 2025 2024 Net income/{expenditure) for the year Adjustments for.. Depreciation charge Decrease/(increase) in debtors Increase/(decrease) in cdItorS (4,679) (42,739) 9,207 (1,860) {18,648) 9,598 5,759 14,312 Net cash provided by/{used in) operating activities (15,980) (13,070) 21
Didsbury Parsonage Trust Notes to the accounts for the year ended 30 September 2025 (continued) 22 Prior year Statement of Financial Activities (includln9 Income and Expenditure account) Unrestricted funds Restrirted Total funds funds 2024 Total funds 2023 Income from.. Donations and legacies 2,248 2,248 3,558 Charltable activities.. 77,343 77,343 65,821 Other trading 875 87S Total Income 80,466 80.466 69.379 Expenditure on: Raising funds 135 135 72 Charitable activities: 123,070 123,070 115.816 Total expendlture 123,205 123.2Q5 115,888 Net income/(expenditure} for the year (42,739) (42,739) (46,509) Transfer between funds Net movement in funds for the year (42,739) {42,739) (46,509) Reconciliation of funds Total funds brought forward 142,025 7,299 149.324 195,833 Total funds carrled fon•Jard 99,286 7,299 106,585 149,324 The statement of financial activities includes all gains and losses recognlsed in the year. All income and expenditure derive from continuing activities. 22