Company Registration Number: 08331345
Charity Number: 1151387
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
Annual Report and Unaudited Financial Statements
for the financial year ended 31 August 2025

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
CONTENTS
Page
3
Reference and Administrative Information
Principal's Report
Trustees' Annual Report
Statement of Trustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Summary Income and Expenditure Account
Balance Sheet
4
6 - 9
10
11
12
13
14
Statement of Cash Flows
15
Notes to the Financial Statements
16-24
2

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Charity Number in England and Wales
Company Registration Number
Registered Office and Principal Address
Independent Examiner
Principal Bankers
Solicitors
Pension Administrators
Janet Douglas
Sue Radley
Grace Reed
Paula Riordan
Matthew Smith
Sue Harvey (Appointed 31 March 2025)
1151387
08331345
1 Bourne Street
Wilmslow
Cheshire
SK9 5HD
Steven Nixon BSc (Hons) FCCA
Langers
Chartered Certified Accountants
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
National Westminster Bank PLC
4/6 Grove Street
Wilmslow
Cheshire
SK9 1EE
Sulta Corporate Risk
Bailey Court
Green Street
Macclesfield
Cheshire
SK10 1JQ
National Employment Savings Trust
Riverside House
Southwark Bridge Road
London
SE1 9HA
3

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
PRINCIPAL'S REPORT
for the financial year ended 31 August 2025
Overview of the Year
1am pleased to report that the charity has successfully delivered its objectives, providing an inclusive and broad
curriculum of community-based adult education. Despite a challenging economic climate, the charity has achieved a
prudent operating surplus. This surplus will be held in reserves to ensure long-term sustainability and to fund future
community projects.
Facilities and Community Impact
While access to statutory government funding remains constrained, we have been successful in securing independent
donations.
These vital funds facilitated critical infrastructure upgrades, including the installation of new boilers and
improvements to the Main Hall.
Crucially, these improvements enabled us to expand our social impact. Throughout the colder months, the charity acted
as a designated Warm Space', providing free hot meals and a heated environment to vulnerable members of our
community. Furthermore, thanks to specific grant funding, we were able to host a Christmas Day lunch for isolated
individuals who would otherwise have spent the festive period alone.
Partnerships and Culture
Our Community Café and Art Space continue to thrive as a central hub for the area. Beyond our own provision, our
facilities facilitated the work of key local partners, including:
OUR IMPACT:
AT A GLANCE
EDUCATION
& SKILLS
• Age UK Cheshire East
• Bare Necessities Toiletry Bank
• Cancer Research (Christmas Cake Sale)
3000+ 6650+
99%
Tuition
Reported
Learners
Hours
Improved
Engaged
Delivered
Wellbeing
COMMUNITY
SUPPORT
120
Hot Meals
Served
(Warm Space)
12
Charities &
Non-profits
Supported
22
Christmas
Day Guests
leer vise
Alone)
CULTURAL
VALUE
6
Major Art
Exhibitions
Hosted
30+
Local Artists
Showcased
• Carefound (Easter Social)
• CHAW Neighbourhood
• Cheshire & Wirral Partnership (Wellbeing Workshop)
• Cheshire Constabulary (Cyber Crime Awareness)
• Dementia Friendly Café
• Learning Disability Partnership Board (Self-Advocates Group)
• The Reader (Free Shared Reading Groups)
• Transition Wilmslow (Lindow Moss Project)
• Wilmslow Festival of Writing
• Wilmslow Historical Society (VE Day Commemoration)
• Wilmslow Town Council (Christmas Day Lunch)
Our Gallery Space remained vibrant, hosting six exhibitions ranging from "Inspired
by Lindow" to "Life Abstracted," showcasing both local and established artists.
POWER OF
VOLUNTEERING
100 7200+ £82,500
Decle tod
otal
Volunteers
Volunteer
Estimated
Economic
Hours
value
4

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
PRINCIPAL'S REPORT
for the financial year ended 31 August 2025
Acknowledgements
The educational and administrative teams have provided exceptional support to both the charity and one another. Their
dedication ensured that the charity functioned and remained a pillar of support for the community during difficult times.
I must also place on record my gratitude to our team of volunteers; our achievements would not be possible without
their continued commitment and enthusiasm.
Paula Riordan
BSc MSc PGCE FRGS FSET FloL
Principal
STATEMENT OF SOCIAL VALUE & COMMUNITY IMPACT
Beyond the Classroom: A Hub for Connection While our primary objective remains the provision of high-quality adult
education, the charity has evolved into a vital 'Community Anchor Institution'. In a year characterised by the cost-of-
living crisis, our impact has extended beyond the classroom and into the essential wellbeing of Wilmslow residents.
Educational Outcomes & Wellbeing This year, we engaged 3,000+ adult learners in lifelong learning, delivering more
than 6,650 hours of tuition across our broad curriculum. The impact of this provision extends far beyond skills
acquisition; notably, more than 99% of our learners reported improved confidence or mental wellbeing, validating the
critical link between adult education and public health.
Tackling Social Isolation Loneliness is a significant determinant of poor health. Through our provision of a 'Warm
Space', we provided a safe, heated environment for residents during the winter months, serving 120 hot meals to
vulnerable community members. Furthermore, our Christmas Day provision ensured that twenty-two guests, who would
otherwise have spent the festive period alone, enjoyed a hot meal in the company of others.
Supporting the Wider Third Sector By maintaining our facilities to a high standard, the charity acts as an enabler for
the wider non-profit sector. This year, we supported twelve local charities and non-profits by providing the physical
infrastructure they require to deliver their own essential services.
Cultural Enrichment Our gallery space continues to be a vibrant asset for the town. We hosted 6 significant art
exhibitions, including the popular "Inspired by Lindow" series. These events provided 30+ local artists with a professional
platform to display their work, ensuring that culture remains accessible to all in our community.
The Economic Value of Volunteering the charity is powered by the community, for the community. We are supported
by more than 100 dedicated volunteers. Collectively, they contributed 7,200+ hours of service this year. Based on
current wage benchmarks, this represents a contributed value of approximately £82,500 to the local economy, a
significant return on investment for our supporters.
5
....

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
TRUSTEES' ANNUAL REPORT
for the financial year ended 31 August 2025
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the
unaudited financial statements for the financial year ended 31 August 2025.
he Trustees present their annual report and accounts for the financial year ended 31 August 2025 which have bee
repared in accordance with the Companies Acts 2006, the Charities Act 2011 and SORP (Statement of Recommende
ractice tor Accounting and reporting by Charities) 2015 (as amended by the Bulletin issued in October 2018 an
pplicable to all accounting periods beginning on or after 1st January 2019), (The SORP
Mission, Objectives and Strategy
Objectives
Summary of The Guild for Lifelong Learning's objectives
The memorandum and articles of association set out how the income and property of the charity are to be used to
advance the charitable purpose.
The objects of the charity are:
(a)
to promote the benefit of the inhabitants of Wilmslow and the neighbourhood together defined by the areas known
as Wilmslow and Handforth and the civil parishes of Alderley Edge, Chorley and Mottram St. Andrew, without distinction
of sex, sexual orientation, race or political, religious or other opinions, by associating together the said inhabitants 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 and leisure-time occupation with the object of improving conditions of life
for the said inhabitants:
(b)
to establish, or secure the establishment of a community centre and to maintain and manage the same (whether
alone or in co-operation with any local authority or other person or body) in furtherance of these objects; and
(C)
to promote such other purposes that are charitable according to the laws of England and Wales and for the
benefit of the public as may from time to time be determined by the Trustees.
A set of "Values and Aims" have now been established to compliment the "Vision and Mission" statements.
The Guild has a Development and Strategic Plan which sets out the charity's ambitions to deliver its objectives. The
plan is a living document and is reviewed and revised on a cyclical basis to ensure that key performance indicators
remain SMART (Specific, Measurable, Attainable, Relevant and Time-based).
Structure, Governance and Management
Structure
The Guild for Lifelong Learning is a charity incorporated as a company limited by guarantee. The governing document
is the memorandum and articles of association dated 14 December 2012, as amended on 5 January 2021 and 29 March
2021.
The trustees of the charity are the directors of the company for the purposes of company law; throughout this report
they are collectively known as the Trustees.
Background to The Guild for Lifelong Learning
In 1922 the Wilmslow Educational Society (WES) working in conjunction with the Workers Educational Association
(WEA) organised their first series of lectures and in subsequent years the Religious Society of Friends kindly loaned
their school room to the WES for some courses and the performance of plays. In the Spring of 1926, it was decided to
form a new organisation which was separate from the WEA, it would be called the "Beacon Guild" and be based at
Bourne Street. The new organisation published its first syllabus for the season 1926-27 and it grew steadily from its
inception with the support of Wilmslow Society of Friends, Cheshire County Council and the Ministry of Education. The
name of the charity changed to Wilmslow Beacon Guild in 1939 and to Wilmslow Guild in 1940. On 30 April 1963 the
Guild was registered as a charity in accordance the Charities Act because this was a condition for funding by the Ministry
of Education.
The Guild, an unincorporated charity, continued to grow in both its provision and number of participants. In 2012 the
Trustees decided, due to the size of the organisation, to change the legal status of the charity to an incorporated charity.
Throughout the charity's existence its purpose has remained the same: to provide a centre in which men and women
may find opportunities for enrichment of life through education, fellowship and co-operative effort for the welfare of the
community.
A resolution was passed on 5 January 2021 to change the name of the charity to The Guild for Lifelong Learning to
provide a better explanation of the purpose of the charity; and to remove the geographical link to Wilmslow because
the charity operates from community venues throughout East Cheshire and South Manchester.
6

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
TRUSTEES' ANNUAL REPORT
for the financial year ended 31 August 2025
Governance
Organisational Structure
The Trustees are responsible for policy matters and the overall direction of the charity and have absolute discretion in
applying its funds for the furtherance of the objects of the charity. The Board reviews all of the policies of the Guild on
a cyclical basis. None of the trustees has any beneficial interest in the charity, nor receives any remuneration, other
than the Principal who is an ex-officio trustee. Each Trustee guarantees to contribute £1 in the event of winding up.
The Board of Trustees meets six times a year for ordinary meetings in addition to the annual general meeting. The
Board of Trustees may also invite other individuals as appointed to advise and report, but only the Trustees have voting
rights.
The Finance Committee, which reports to the board, meets prior to the board meetings to review: budgets, investments,
financial performance and controls, the financial implications of any special initiatives, risk management and to finalise
the audited accounts and annual report for the approval of the Board of Trustees. Remuneration for all staff is reviewed
and agreed annually by the Remuneration Committee, advised by the Principal.
The Board of Trustees delegate responsibility for all operational matters of the charity to the Principal. The trustees are
very gratetul to the Principal, her hard work and dedication had been exceptional; she ensured the charity continued to
operate throughout the year delivering its services to maintain social cohesion and reduce social isolation.
Recruitment, election and training of trustees
least three and no more than twelve trustees.
retiring Trustees are eligible for re-appointment.
Trustees are selected on the basis of their specialist skills and knowledge that is relevant to the Guild.
New trustee induction is undertaken on a one-to-one basis when they are elected. They are briefed on their legal
obligations under charity and company law, the content of the memorandum and articles of association, the charity
structure and decision-making processes, recent activities and financial performance and plans. There is formal training
for trustees as required.
Risk management
The trustees have assessed the major risks to which the charity is exposed and are satisfied with the systems and
procedures that are in place to manage and mitigate these.
Detalled consideration of risks is delegated to the Finance Committee, assisted by the Principal. A formal review of The
Guild's risk management processes and the risk register is undertaken as part of the cyclical policy review undertaken
by the Board of Trustees.
Review of Activities, Achievements and Performance
The 2024/25 academic year marked the 98th anniversary of the founding of the Guild and the programme has
continued to develop with a greater and more diverse curriculum than in previous years.
During the 2024/25 academic and financial year the Guild:
• expended more than £566,569 in the day-to-day cost of providing education and leisure-time occupations
• continued its long-term partnership with The Rossendale Trust, a registered charity for adults with learning
disabilities
• continued its long-term partnership with Mentell, a registered charity for mental health
• continued its long-term partnership with Bare Necessities Toiletries Bank, a registered charity for hygiene poverty
• continued its long-term partnership with Chelford, Handforth, Alderley Edge and Wilmslow Care Community, a
collaboration of local GP practices, community services, council services, public health, Healthwatch, voluntary and
other third-party organisations working together to improve health and wellbeing for our local community.
• continued its long-term partnership with Cheshire and Wirral Partnership NHS Foundation Trust
7

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
TRUSTEES' ANNUAL REPORT
for the financial year ended 31 August 2025
Financial Review
Total income of £599,319 was generated with the bulk of this (£578,360) by way of fees from members participating in
the Guild's programme of courses and activities, the direct cost of which was £492,223. After overheads (including
'Governance' £3,000), total costs were £579,932 resulting in an overall surplus of £19,387.
The trustees have allocated the following funds: Strategic Reserve at £80,000; Building Repair Fund £50,000; and Land
and Building Fund £250,000. They are satisfied that the charity has assets available to adequately fulfil its obligations.
However, the charity no longer has available the reserves to fund the establishment of operations in suitable premises
when the lease on 1 Bourne Street expires in 2061.
Financial Results
At the end of the financial year the charity has assets of £625,663 (2024 - £598,949) and liabilities of £210,727 (2024 -
£203,400). The net assets of the charity have increased by £19,387.|
Financial Position
Availability and adequacy of assets of each of the funds
The board of trustees is satisfied that the charity has assets available to adequately fulfil its obligations in respect of the
Restricted Revenue Funds (£8,220) and Strategic Reserve (£80,000).
As a result of the financial impact of the pandemic the charity no longer has available reserves to fund:
a) major repairs to the current buildings (current allowance £50,000); and, or,
b) the establishment of operations in suitable premises when the lease on 1 Bourne Street expires in 2061 (current
allowance £250,000).
The board of trustees know that the available reserves need to grow substantially to safeguard the future of the charity.
Investment policy and investment objectives.
Under the memorandum and articles of association, the charity has the power to invest in any way that the trustees see
fit, providing that such powers of investment are only exercised for the purpose of attaining the objects of the charity
and in a manner that is legally charitable. The current investment objective is to maximise income yield while maintaining
the value of capital in real terms.
The Finance Committee monitors performance and reports to the Board of Trustees on a regular basis. Members of
the Finance Committee have background experience and knowledge of finance. An independent investment advisor
assists the Trustees when necessary.
Principal Risks and Uncertainties
The tenure of premises for the charity to deliver its programme of activities is considered to be a risk. The lease on •
Bourne Street, the primary site for delivery of the programme, will expire in 2062. The Trustees have decided that the
quisition of permanent premises for the charity to deliver its charitable purpose is a key strategic objective to ensu
e future of the charity. The building at 1 Bourne Street is a modular system built using timber framed constructic
dating from 1962. It was constructed in accordance with the lease and is currently considered practical and economic
o maintain in accordance with the lease for the remainder of the term. The building, whilst fit for purpose, will require
ngoing maintenance and repair as well as internal remodelling to ensure that it functions well for the delivery of the
charity's objectives.
The key priorities are as follows:
The key priorities are as follows:
The trustees of The Guild have a clear plan for the future of the charity. However, the timing of the implementation
of the plan is subject to the circumstances caused by the COVID-19 pandemic. The trustees intend to steadily
expand the provision of activities offered by the charity to deliver its objects during the next five years. This will be
achieved by working in partnership with other charities, Cheshire East Council and the Department for Education.
It is the trustees' intention to increase the number of courses, clubs and societies delivered; and to offer this
expanded provision in a way that is accessible to a larger proportion of the adult population. There will be an
expansion of face-to-face learning in the East Cheshire and South Manchester areas as and when community
venues become available.
8

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
TRUSTEES' ANNUAL REPORT
for the financial year ended 31 August 2025
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Janet Douglas
Sue Radley
Grace Reed
Paula Riordan
Matthew Smith
Sue Harvey (Appointed 31 March 2025)
In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.
Compliance with Sector-Wide Legislation and Standards
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. The Guild
for Lifelong Learning Limited subscribes to and is compliant with the following:
The Companies Act 2006
: The Charities SORP (FRS 102)
Fundraising
The charity has engaged in small scale and one-off fundraising activities since its inception. Provision of activities has
expanded in recent years and this has caused the charity to seek more funding to enable it to deliver its objectives. The
charity now raises funds from a broader spectrum of sources; from large grant awarding bodies to small-scale giving
by individuals.
The charity has undertaken a number of income-generating activities which subsidise the cost of the educational
programme. These activities alone do not generate sufficient funds to sustain the charity's programme. As such, the
charity is indebted to the generous individuals and organisations who provide donations and grants to support work in
the furtherance of its charitable objectives.
Role of volunteers
The Guild is supported by approximately 100 volunteers who assist with the administration of the charity; the running
of the groups, clubs and societies; the maintenance of 1 Bourne Street; the marketing of the charity; fundraising for the
charity and exhibitions of the students' Art and Craft work.
Public benefit
In setting their objectives and planning their activities the Trustees have given careful consideration to the Charity
Commission's general guidance on public benefit and specific guidance on the advancement of education for public
benefit.
Subsidies are applied to all the charity's activities. The purpose of the entire programme of activities is the advancement
or education in conjunction with the maintenance and improvement of health and wellbeing. No students are excluded
due to financial circumstances; concessions and waivers are granted for students in financial need.
Approved by the Board of Trustees on 8 Decembe- 2025 and signed on its behalf by:
Janet Douglas
Trustee
base Douglas
9

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
STATEMENT OF TRUSTEES' RESPONSIBILITIES
for the financial year ended 31 August 2025
The trustees, who are also directors of The Guild for Lifelong Learning Limited for the purposes of company law, are
responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that
law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally
Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) including FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland" Section 1A (Small Entities). 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 company and of the surplus or deficit of the company for that period.
In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
make judgements and estimates that are reasonable and prudent;
• state whether the financial statements have been prepared in accordance with the relevant financial reporting
framework, identify those standards, and note the effect and the reasons for any material departure from those
standards; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial statements.
ne trustees are responsible for keeping adequate accounting records that are sufficient to show and explain th
arity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enab
nem to ensure that the financial statements comply with the Companies Act 2006. They are also responsible fo
afeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of frau
Approved by the Board of Trustees on 8 December 2025 and signed on its behalf by:
Janet Douglas
Janet Dinglas
Trustee
10

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF THE GUILD FOR LIFELONG LEARNING LIMITED
I have examined the financial statements of the charity for the financial year ended 31 August 2025, which comprise
the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Statement
of Cash Flows and the related notes.
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies
Act 2006. My work has been undertaken so that I might compile the financial statements that I have been engaged to
compile, report to the Board of Trustees that I have done so, and state those matters that I have agreed to state to them
in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility
to anyone other than the charity and the charity's members, as a body, for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for
the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. The
charity's trustees consider that an audit is not required for this financial year under Chapter 3 of Part 16 of the Companies
Act 2006 and that an independent examination is required
It is my responsibility to:
examine the financial statements under section 145 of the Act;
• follow the procedures laid down by the general Directions given by the Charity Commission under section 145(5) of
the Charities Act 2011; and
• state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the financial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do
not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the
accounts present a 'true and fair' view and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention which gives me cause to believe that in, any
material respect:
accounting records were not kept in accordance with section 386 of the Companies Act 2006
• the financial statements do not accord with those accounting records
• the financial statements do not comply with the accounting requirements of the Charities Act
• the financial statements have not been prepared in accordance with the accounting requirements of section 396 of
the Companies Act 2006 and with the methods and principles of the 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 (FRS102)
• there is further information needed for a proper understanding of the accounts to be reached.
have no concerns and have come across no other matters in connection with the examination to which attention shoul
e drawn in this report in order to enable a proper understanding of the financial statements to be reaches
Steven Nixon BSc (Hons) FCCA
LANGERS
Chartered Certified Accountants and Registered Auditors
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
Daro: I1/12/2025.
11

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 August 2025
Unrestricted Restricted
Funds
Funds
Notes
2025
2025
Income
Donations and legacies
Charitable activities
Adult education
Other trading activities
Investments
Other income
Total income
Expenditure
Raising funds
Charitable activities
Total Expenditure
Net income/(expenditure)
Transfers between funds
let movement in funds fo
he financial yea
Reconciliation of funds
Total funds beginning of the
year
Total funds at the end of
the year
3.1
3.2
3.3
14
1,323
578,360
1,549
8,414
2,803
592,449
321
566,248
566,569
25,880
-
25,880
380,836
406,716
6,870
:
6,870
13,363
13,363
(6,493)
(6,493)
14,713
8,220
Total Unrestricted
Funds
Funds
2025
2024
€
8,193
578,360
1,549
8,414
2,803
599,319
321
579,611
579,932
19,387
19,387
395,549
414,936
2,695
522,300
4,163
7,939
3,021
540,118
494
548,643
549,137
(9,019)
(9,019)
389,856
380,837
he Statement of Financial Activities includes all gains and losses recognised in the financial yea
Il income and expenditure relate to continuing activitie
Restricted
Funds
2024
4,329
:
4,329
Total
Funds
7,024
522,300
4,163
7,939
3,021
544,447
11,188
11,188
(6,859)
-
(6,859)
21,571
14,712
494
559,831
560,325
(15,878)
(15,878)
411,427
395,549
The notes on pages 16 to 24 form part of the financial statements
12

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
SUMMARY INCOME AND EXPENDITURE ACCOUNT
for the financial year ended 31 August 2025
Gross income
Statement of
Financial Activities
Unrestricted funds
Restricted funds
2025
E
2024
592,449
6,870
Total income
Total expenditure
Net income/(expenditure)
599,319
599,319
(579,932)
19,387
544,447
544,447
(560,325)
(15,878)
The charity has no recognised gains or losses other than the surplus and cash flows for the financial year. The results
for the financial year have been calculated on the historical cost basis.
The notes on pages 16 to 24 form part of the financial statements
13

The Guild for Lifelong Learning Limited
A company limited by guarantee, not having a share capital
Company Number: 08331345
BALANCE SHEET
as at 31 August 2025
Fixed Assets
Tangible assets
Current Assets
Debtors
Cash at bank and in hand
Notes
8
2025
€
299,480
2024
311,897
Creditors: Amounts falling due within one year
Net Current Assets
Total Assets less Current Liabilities
10,188
315,995
326,183
(210,727)
115,456
414,936
9,506
277,546
287,052
(203,400)
83,652
395,549
Funds
Restricted trust funds
Designated funds (Unrestricted)
General fund (unrestricted)
Total funds
14
8,220
380,000
26,716
414,936
14,712
380,000
837
395,549
These financial statements have been prepared in accordance with the special provisions relating to small companies
within Part 15 of the Companies Act 2006.
For the financial year ended 31 August 2025 the charity was entitled to exemption from audit under section 477 of the
Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for
the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply
with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the charity
as at the end of the financial year and of its profit and loss for the financial year in accordance with the requirements of
sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial
statements, so far as applicable to the charity.
The financial statements have been prepared in accordance with the provisions applicable to companies subject to the
small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland", applying Section 1A of that Standard.
Approved by the Board of Trustees and authorised for issue on 8 December 2025 and signed on its
behalf by
Janet Douglas
at Doctor
Trustee /
The notes on pages 16 to 24 form part of the financial statements
14

The Guild for Lifelong Learning Limited
STATEMENT OF CASH FLOWS
for the financial year ended 31 August 2025
Cash flows from operating activities
Net movement in funds
Adjustments for:
Depreciation
Interest receivable and similar incom
nterest pavable and similar expense
Movements in working capital:
Movement in debtors
Movement in creditors
Cash generated from operations
Interest paid
Net cash generated from operating activities
Cash flows from investing activities
Interest received
Payments to acquire tangible assets
Net cash generated from investment activities
et increase in cash and cash equivalent:
ash and cash equivalents at the beginning of the yea
Cash and cash equivalents at the end of the year
Notes
10
2025
19,387
12,417
(8,414)
23,390
(682)
7,327
30,035
30,035
8,414
8,414
38,449
277,546
315,995
2024
(15,878)
12,055
(7,939)
42
(11,720)
(4,246
2,915
16,953
(42)
16,911
7,939
(6,146)
1,793
18,704
258,842
277,546
15

The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
1.
GENERAL INFORMATION
2.
functional currency of the charity.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
he tollowing accounting policies have been applied consistently in dealing with items which are considere
laterial in relation to the charity's financial statement
Basis of preparation
he financial statements have been prepared on the going concern basis under the historical cost convention
nodified to include certain items at fair value. The financial statements have been prepared in accordance witt
102", applying Section 1A of that Standard.
As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the
atement ot Financial Activities and the Balance Sheet. Departures from the standard formats are to comp
ith the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of th
Statement of compliance
The financial statements of the charity for the financial year ended 31 August 2025 have been prepared on the
going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting ano
Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.
Fund accounting
The following are the categories of funds maintained:
Restricted funds
Donors. Such purposes are within recoveral objectives or be a for particular purposes, as specied by the
Unrestricted funds
Unrestricted funds consist of General and Designated funds.
• General funds represent amounts which are expendable at the discretion of the board, in furtherance of the
objectives of the charity.
- Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular
purposes.
These designations have an administrative purpose only, and do not legally restrict the board's
discretion to apply the fund.
Income
Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled
to the income, performance conditions attached to the items) of income have been met, the amounts involved
can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable activities include income earned from the supply of services under contractual
arrangements and from performance related grants which have conditions that specify the provision of particular
services to be provided by the charity. Income from government and other co-funders is recognised when the
charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding
agreements. Where a grant is received in advance, its recognition is deferred and included in creditors. Where
entitlement occurs before income is received, it is accrued in debtors.
Grants from governments and other co-funders typically include one of the following types of conditions:
• Performance based conditions: whereby the charity is contractually entitled to funding only to the extent that
the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a
grant agreement, it recognises the related expenditure, to the extent that it is reimbursable by the donor, as
16

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
income.
•Time based conditions: whereby the charity is contractually entitled to funding on the condition that it is utilised
in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period
specified in the agreement.
In the absence of such conditions, assuming that receipt is probable and the amount can be reliably measured,
grant income is recognised once the charity is notified of entitlement.
Grants received towards capital expenditure are credited to the Statement of Financial Activities when received
or receivable, whichever is earlier.
Expenditure
those functions that assist the work of the charity but cannot be attributed to one activity. Such costs are
allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated
residual value, over their expected useful lives as follows:
Long leasehold property
Plant and machinery
Fixtures, fittings and equipment
:
Straight line over life of lease
Straight line over 3 years
20% Straight line
Leasing
Rentals payable under operating leases are dealt with in the income and expenditure account as incurred over
the period of the rental agreement.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies
and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and in hand
Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added tax is expensed as incurred.
Pensions
The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held
separately from those of the charity. Annual contributions payable to the charity's pension scheme are charge
o the income and expenditure account in the period to which they relate

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
INCOME
3.1
DONATIONS AND LEGACIES
3.2
3.3
3.4
3.5
Unrestricted
Restricted
Funds
Funds
€
1,323
937
2025
2024
Donations individually less than £1,000
Dancester Airpor rare than 21,000
CVS Grant
Access to Work Grant
Cheshire East Borough Council Grant
Wilmslow Town Council Grant
2,260
1,323
1,233
4,200
500
6,870
1,233
4,200
500
8,193
2,360
1,000
2,004
:
7,024
Restricted in prior period; Donations individually less than £1,000 - £665; Manchester Airport Grant - £2,664;
CVS Grant - £1,000.
CHARITABLE ACTIVITIES
2025
2024
Adult education:
Classes & Courses
Clubs & Societies
Cafe
Unrestricted
Restricted
Funds
Funds
€
497,439
42,736
38,185
:
578,360
497,439
42,736
38,185
578,360
445,197
40,988
36,115
522,300
All prior period unrestricted.
OTHER TRADING ACTIVITIES
Unrestricted
Restricted
Funds
Funds
2025
2024
Sundry sales and sponsorship
Income from letting and licensing of property for
non charitable purposes
514
1,035
:
514
1,035
1,783
2,380
1,549
1,549
4,163
All prior period unrestricted.
INVESTMENTS
Unrestricted
Restricted
Funds
Funds
Bank interest
8,414
2025
€
8,414
2024
7,939
All prior period unrestricted.
OTHER INCOME
Other income
Unrestricted
Restricted
Funds
€
Funds
2,803
2025
2024
2,803
3,021
All prior period unrestricted.
18

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
4.
EXPENDITURE
4.1
RAISING FUNDS
Direct
Costs
Other
Costs
4.2
4.3
Fundraising expenses
Support
Costs
€
321
All prior period unrestricted.
CHARITABLE ACTIVITIES
Direct
Costs
Other
Costs
Support
Costs
Courses costs
Groups, Clubs & Societies Costs
Gross wages & salaries
Employers NI
Defined contribution pension costs
Training
Travel & subsistence
Staff benefits
DBS checks
Rent
Rates and water charges
Light, heat & power
26,36
0,80
5,166
293,666
12,877
8,005
leaning & sundrie
MRC interes
Depreciation & amortisatior
Grants to Entities
Governance Costs (Note 4.3)
6,000
492,223
4,051
187
711
391
80
5,019
11,652
19,234
1,844
2,791
7,893
4,736
4,376
7,773
12,417
1,233
3,000
87,388
2025
€
321
2025
130,308
3,554
5,166
293,666
12,877
5,085
8,701
4,051
187
711
391
80
5,019
11,652
19,234
1,844
2,791
7,893
4,736
4,376
7,773
12,417
7,233
3,000
579,611
2024
494
2024
135,530
26,885
2,260
8,010
285,568
13,910
4,187
9,220
3,241
44
566
545
40
6,627
12,840
12,586
1,691
2,176
7,484
4,187
42
672
6,561
12,055
2,904
559,831
Restricted expenditure; Course costs - £5,001 (2024 £1,795); Groups, Clubs & Societies Costs - £738 (2024
EO); Gross wages & salaries - £0 (2024 £5,438); Employers NI - £0 (2024 £125); Defined contribution pension
schemes - £0 (2024 £39); Training - £460 (2024 €480); Premises repairs, renewals & maintenance - £5,931
(2024 £3,310); Grants to Entities - £1,233 (2024 £O).
GOVERNANCE COSTS
Direct
Other
Costs
Support
Costs
2025
2024
€
independent examination ter fees
:
3,000
3,000
3,000
3,000
2,760
144
2,904
All prior period unrestricted
19

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
4.4
SUPPORT COSTS
Cost of Charitable Governance
Raising
Activities
Costs
Funds
321
84,388
3,000
2025
2024
5.
6.
Support
NET INCOME
Net Income is stated after charging/(crediting):
Depreciation of tangible assets
Operating lease rentals
Independent Examiner's remuneration:
- independent examination services
- tax advisory services
INVESTMENT AND OTHER INCOME
Sundry income
Bank interest
87,709
2025
12,417
80
3,000
2025
2,803
8,414
11,217
74,755
2024
12,055
40
2.780
2024
73,039
10,960
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees) during the financial year was as
Engaged on charitable activities
The staff costs comprise:
Wages and salaries
Social security costs
Pension costs
2025
Number
35
2025
293,666
12,877
5,085
311,628
2024
Number
31
2024
285,568
13,910
4,187
303,665
No Trustees received expenses in the year.
20

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
8.
TANGIBLE FIXED ASSETS
Cost
At 31 August 2025
At 31 August 2025
Vet book value
it 31 August 2029
At 31 August 2024
9.
DEBTORS
Trade debtors
Other debtors
Prepayments and accrued income
10.
CASH AND CASH EQUIVALENTS
Cash and bank balances
Cash equivalents
11.
CREDITORS
Amounts falling due within one year
Trade creditors
Taxation and social security costs
Other creditors
Accruals and deferred income:
Pension accrual
Other accruals
Long
leasehold
property
Plant and
machinery
Fixtures,
fittings and
equipment
€
370,911
20,429
30,981
73,687
7,901
81,588
19,809
620
20,429
16,928
3,896
20,824
289,323
297,224
620
10,157
14,053
2025
100
50
10,038
10,188
2025
115,973
200,022
315,995
2026
1,615
4,541
1,524
819
202,228
210,727
12.
Total
422,321
110,424
12,417
122,841
299,480
311,897
2024
9,506
2024
134,620
142,926
277,546
2024
2,505
682
195,417
203,400
Deferred income relates to classes, courses, clubs and societies in the next academic year.
PENSION COSTS - DEFINED CONTRIBUTION
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately
from those of the charity in an independently administered fund. Pension costs amounted to £5,085 (2024 -
£4,187).
Unpaid contributions outstanding at 31 August 2025 amounted to £819 (31 August 2024 - £682).

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital)
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
13. RESERVES
At the beginning of the year
Surplus/(Deficit) for the financial year
At the end of the year
FUNDS
14.1
RECONCILIATION OF MOVEMENT IN FUNDS
At 1 September 2023
Movement during the financial year
At 31 August 2024
Movement during the financial year
At 31 August 2025
14.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 September
2024
Restricted funds
Residential Courses
Cafe Space and Equipment Fund
Youth Mental Health First Aid
Fund
Manchester Airport Tables Fun
lewellery Torch Func
Computer Hardware
12,603
289
460
1,354
14,713
Unrestricted funds
Land & Buildings Fund
Strategic Reserve
uilding Repair Fun
restricted Gener:
Total funds
250,000
80,000
50,000
836
380,836
395,549
2025
€
395,549
19,387
414,936
Unrestricted Restricted
Funds
Funds
389,856
21,571
(9,019)
(6,859)
380,836
14,713
25,880
(6,493)
406,716
8,220
Income Expenditure
Transfers
between
funds
...
740
400
1,233
6,870
4,994
460
1,354
4,177
738
400
1,233
13,363
:
-
592,449
599,319
:
566,569
(566,569)
579,932
• I I D
2024
411,427
(15,878)
395,549
Total
Funds
411,427
(15,878)
395,549
19,387
414,936
Balance
31 August
2025
€
7,609
289
297
-
8,220
250,000
80,000
50,000
26,716
406,716
414,936
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities.
and, subject to charity legislation, are free from all restrictions on their use
Designated Revenue Funds
The trustees have designated three funds
Land & Buildings Fund. Funds designated for the provision of land and buildings to enable the future operation

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
of the charity. The was no movement in this fund during the year and the balance in the fund at 31 August 2025
was £250,000 (2024 £250,000).
Strategic Reserve. Funds designated to assist the Guild to be run down and wound up in an orderly and
responsible fashion in the event of the guild being financially unable to continue. There was no movement in
this fund during the year and the balance at 31 August 2025 was £80,000 (2024 £80,000).
Building Repair Fund. Funds designated for major building repairs. There was no movement in this fund during
the year and the balance at 31 August 2025 was £50,000 (2024 £50,000).
Restricted Funds
Residential Courses
Donation of £13,707 received from The Lamb Guild of Holly Royde on their cessation for the provision of
residential courses.
14.3
Café Space and Equipment Fund
Grants received towards the provision of communal area and equipment for the Community Cafe.
Youth Mental Health First Aid
Restricted grant of £2,053 for the provision of youth mental health first aid courses.
Manchester Airport Community Trust Tables Fund
Restricted grant of £2,664 towards the purchase of tables.
Jewellery Torch Fund
Restricted donations towards the purchase of a torch.
Computer Hardware Fund
Restricted grant towards the upgrade of computer hardware.
Slab Roller Fund
Restricted donations towards the purchase of a slab roller.
Christmas Meal Fund
Restricted grant and donations towards the hosting of a Christmas Lunch.
Ballet Mirror Fund
Restricted donations towards the purchase of a mirror.
Access to Work Fund
Restricted grants towards employment of an individual under the Access to Work Scheme.
ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current
liabilities
Total
Restricted trust funds
8,220
8,220
Unrestricted designated funds
Unrestricted general funds
242,157
57,323
299,480
299,480
137,843
180,120
317,963
326,183
(210,727)
(210,727)
(210,727)
380,000
26,716
406,716
414,936
23

continued
The Guild for Lifelong Learning Limited
(A company limited by guarantee, not having a share capital
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 August 2025
15.
STATUS
16.
The charity is a company limited by guarantee not having a share capital.
The liability of the members is limited.
very member of the company undertakes to contribute to the assets of the company in the event of its being
vound up while they are members, or within one financial year thereafter, for the payment of the debts an
abilities of the company contracted before they ceased to be members, and the costs, charges and expense
† winding up, and for the adjustment of the rights of the contributors among themselves, such amount as ma
be required, not exceeding £ 1.
POST-BALANCE SHEET EVENTS
There have been no significant events affecting the Charity since the financial year-end.
17.
HIGHER PAID STAFF AND TRUSTEE REMUNERATION
Number of employees in band £90,001 to £100,000
2025
1
Contributions for the provision of money purchase pension
Number of employees for whom contributions under money purchase pension
schemes are accruing
Trustees remuneration - gross remuneration - the Principal
Trustees remuneration - employers pension contributions - the Principal
2,586
2024
1
2,57
1
92.,45₴
2,586
95,038
€
90,150
2,511
92,661
18.
NO RELATED PARTY TRANSACTIONS
There were no transactions with related parties in the year, except with regard to trustees' remuneration, which
are fully disclosed in notes above