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 prefe￿nCeS 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 reqUI￿d 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 p￿Pared 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 ente￿d 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 f￿e ￿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 c￿dItorS
(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