CHARITY REGISTRATION NUMBER: 1176972
The Kendal (Kirkland) Trust Unaudited Financial Statements
31 December 2025
LAMONT PRIDMORE (SOUTH CUMBRIA) LTD
Chartered Accountants 136 Highgate Kendal Cumbria LA9 4HW
The Kendal (Kirkland) Trust
Financial Statements
Year ended 31 December 2025
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 15 |
| Notes to the detailed statement of financial activities | 16 |
The Kendal (Kirkland) Trust
Trustees' Annual Report
Year ended 31 December 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.
Reference and administrative details
Registered charity name The Kendal (Kirkland) Trust Charity registration number 1176972 Principal office Church Office Holy Trinity Church Kirkland Kendal Cumbria LA9 5AF The trustees Revd Shanthi Thompson (Vicar) R Forsyth (Churchwarden) S Charnley (Appointed 20 May 2025) D Aspinall Independent examiner Karl Burrell FCCA,MAAT On Behalf of Lamont Pridmore (South Cumbria) Ltd 136 Highgate Kendal Cumbria LA9 4HW
Structure, governance and management
The charity is a Charitable Incorporated Organisation and is governed by a Constitution.
Two of the four trustees serve ex officio: the Vicar of Kendal Parish Church and the Vice Chair of the Parochial Church Council. The other two independent trustee are appointed by the ex officio trustees.
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The Kendal (Kirkland) Trust
Trustees' Annual Report (continued)
Year ended 31 December 2025
Objectives and activities
The objects of the charity are for the furtherance of any religious and charitable purposes in connection with the Parish Church of the Holy Trinity Kendal ("Kendal Parish Church") for the benefit of members of the Church of England resident in the parish.
The Trust is responsible for the maintenance and upkeep of the Kirkland Car Park, which is situated on land owned by the Trust and The Kendal Parish Hall Trust.
The Trust also owns the land between the Parish Hall and the River Kent, known as Glebe Land.
A contribution from car park income is given to Kendal Parish Church each year.
An agreed share of the net car park income is given to The Kendal Parish Hall Trust each year.
The Trustees confirm that they have complied with their duty with regard to operating for the public benefit as detailed in the Charities Act 2011.
Grants will be made in accordance with the objects of the charity.
Achievements and performance
The Trust continued to support the work of Kendal Parish Church through various grants. These have helped to meet the costs of service and outreach to residents within the Parish.
Financial review
The charity's principle source of funds is income from Kirkland Car Park, which is situated on land owned by the Trust and The Kendal Parish Hall Trust.
At the year end the Trust held unrestricted funds of £463,816 (2024: £476,005), of which £330,620 has been designated for Kendal Parish Church Restoration and £10,500 has been designated as general funds for Kendal Parish Church. All of the Trust's funds are unrestricted and can be used in accordance with the objectives of the Trust.
Reserves are held at a level which the Trustees judge necessary to enable it to continue to fulfil its objective for the longer term. The bulk of the reserves have been invested for capital growth.
Designated funds have been set aside to support specific projects for Kendal Parish Church.
The trustees' annual report was approved on 8 May 2026 and signed on behalf of the board of trustees by:
Revd Shanthi Thompson (Vicar) Trustee
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The Kendal (Kirkland) Trust
Independent Examiner's Report to the Trustees of The Kendal (Kirkland) Trust
Year ended 31 December 2025
I report to the trustees on my examination of the financial statements of The Kendal (Kirkland) Trust ('the charity') for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Karl Burrell FCCA,MAAT On Behalf of Lamont Pridmore (South Cumbria) Ltd Independent Examiner
136 Highgate Kendal Cumbria LA9 4HW
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The Kendal (Kirkland) Trust
Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2025 | 2024 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Other trading activities | 4 | 103,395 | 103,395 | 92,958 |
| Investment income | 5 | 3 | 3 | 8 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| Total income | 103,398 | 103,398 | 92,966 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Expenditure on raising funds: | ||||
| Costs of other trading activities | 6 | 59,722 | 59,722 | 54,017 |
| Expenditure on charitable activities | 7,8 | 46,232 | 46,232 | 78,812 |
| Other expenditure | 10 | 97 | 97 | 204 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | 106,051 | 106,051 | 133,033 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Net (losses)/gains on investments | 11 | 9,536 | 9,536 | 24,688 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement in funds | 12,189 | 12,189 | 15,379 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 476,005 | 476,005 | 491,384 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 463,816 ৶৶৶৶৶৶৶৶৶ |
463,816 ৶৶৶৶৶৶৶৶৶ |
476,005 ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 13 form part of these financial statements.
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The Kendal (Kirkland) Trust
Statement of Financial Position
31 December 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| Note | £ | £ | £ | |
| Fixed assets | ||||
| Tangible fixed assets | 14 | 3,062 | 3,062 | |
| Investments | 15 | 428,464 | 438,000 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| 431,526 | 441,062 | |||
| Current assets | ||||
| Debtors | 16 | 9,687 | 8,471 | |
| Cash at bank and in hand | 38,042 | 47,993 | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| 47,729 | 56,464 | |||
| Creditors: amounts falling due within one year | 17 | 15,439 | 21,521 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| Net current assets | 32,290 | 34,943 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total assets less current liabilities | 463,816 | 476,005 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||
| Funds of the charity | ||||
| Unrestricted funds | 463,816 | 476,005 | ||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||
| Total charity funds | 18 | 463,816 ৶৶৶৶৶৶৶৶৶ |
476,005 ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on 8 May 2026, and are signed on behalf of the board by:
Revd Shanthi Thompson (Vicar) Trustee
The notes on pages 6 to 13 form part of these financial statements.
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The Kendal (Kirkland) Trust
Notes to the Financial Statements
Year ended 31 December 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Church Office, Holy Trinity Church, Kirkland, Kendal, Cumbria, LA9 5AF.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', 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 (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis and are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
legacy income is recognised when receipt is probable and entitlement is established.
-
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
3. Accounting policies (continued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Land - no depreciation charge
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
Financial instruments
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss.
4. Other trading activities
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Car park receipts | 94,722 | 94,722 | 81,545 | 81,545 |
| Contract parking | 7,825 | 7,825 | 10,565 | 10,565 |
| Rent from Cadent Gas Ltd (formerly | ||||
| National Grid) | 848 | 848 | 848 | 848 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 103,395 ৶৶৶৶৶৶৶৶৶ |
103,395 ৶৶৶৶৶৶৶৶৶ |
92,958 ৶৶৶৶৶৶৶ |
92,958 ৶৶৶৶৶৶৶ |
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
5. Investment income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
|---|---|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Bank interest receivable | 3 | 3 | 8 | 8 | ||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | |||
| 6. | Costs of other trading activities | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Car Park Income costs | 59,722 | 59,722 | 54,017 | 54,017 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 7. | Expenditure on charitable | activities by | fund type | |||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Donations made | 43,953 | 43,953 | 76,141 | 76,141 | ||
| Support costs | 2,279 | 2,279 | 2,671 | 2,671 | ||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||
| 46,232 | 46,232 | 78,812 | 78,812 | |||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||
| 8. | Expenditure on charitable | activities by | activity type | |||
| Activities | ||||||
| undertaken | Grant funding | Total funds | Total fund | |||
| directly | of activities | Support costs | 2025 | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Donations made | 1,250 | 42,703 | – | 43,953 | 76,141 | |
| Governance costs | – | – | 2,279 | 2,279 | 2,671 | |
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 1,250 | 42,703 | 2,279 | 46,232 | 78,812 | ||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 9. | Analysis of grants | |||||
| 2025 | 2024 | |||||
| £ | £ | |||||
| Grants to institutions | ||||||
| Kendal Parish Church | 42,703 | 76,141 | ||||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |||||
| Total grants | 42,703 | 76,141 | ||||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |||||
| 10. | Other expenditure | |||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |||
| Funds | 2025 | Funds | 2024 | |||
| £ | £ | £ | £ | |||
| Bank charges | 97 | 97 | 110 | 110 | ||
| HMRC Interest | – | – | 94 | 94 | ||
| ৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄ | |||
| 97 | 97 | 204 | 204 | |||
| ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ |
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
11. Net (losses)/gains on investments
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Gains/(losses) on other investment | ||||
| assets | (9,536) | (9,536) | 24,688 | 24,688 |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Independent examination fees | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 2,250 | 2,070 | ||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ |
12. Independent examination fees
13. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustee expenses have been incurred.
14. Tangible fixed assets
| Land and | |
|---|---|
| buildings | |
| £ | |
| Cost | |
| At 1 January 2025 and 31 December 2025 | 3,062 |
| ৶৶৶৶৶৶ | |
| Depreciation | |
| At 1 January 2025 and 31 December 2025 | – |
| ৶৶৶৶৶৶ | |
| Carrying amount | |
| At 31 December 2025 | 3,062 |
| ৶৶৶৶৶৶ | |
| At 31 December 2024 | 3,062 |
| ৶৶৶৶৶৶ | |
| Investments | |
| Other | |
| investments | |
| £ | |
| Cost or valuation | |
| At 1 January 2025 | 438,000 |
| Additions | – |
| Fair value movements | (9,536) |
| ৄৄৄৄৄৄৄৄৄ | |
| At 31 December 2025 | 428,464 |
| ৶৶৶৶৶৶৶৶৶ | |
| Impairment | |
| At 1 January 2025 and 31 December 2025 | – |
| ৶৶৶৶৶৶৶৶৶ | |
| Carrying amount | |
| At 31 December 2025 | 428,464 |
| ৶৶৶৶৶৶৶৶৶ | |
| At 31 December 2024 | 438,000 |
| ৶৶৶৶৶৶৶৶৶ |
15. Investments
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
15. Investments (continued)
All investments shown above are held at valuation.
16. Debtors
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 8,197 | 7,035 |
| Prepayments and accrued income | 1,490 | 1,436 |
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | |
| 9,687 | 8,471 | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | |
| Creditors: amounts falling due within one year | ||
| 2025 | 2024 | |
| £ | £ | |
| Trade creditors | 4,043 | 14,393 |
| Social security and other taxes | 4,798 | 5,049 |
| Accruals | 6,598 | 2,079 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 15,439 | 21,521 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ |
17. Creditors: amounts falling due within one year
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
18. Analysis of charitable funds
Unrestricted funds
| At | Gains and | At | ||||
|---|---|---|---|---|---|---|
| 1 Jan 2025 | Income | Expenditure | Transfers | losses | 31 Dec 2025 | |
| £ | £ | £ | £ | £ | £ | |
| General funds | 476,005 | 103,398 | (73,271) | (373,900) | (9,536) | 122,696 |
| Kendal Parish | ||||||
| Church - | ||||||
| restoration fund | – | – | (24,380) | 355,000 | – | 330,620 |
| Youth & Childrens | ||||||
| Worker (Kendal | ||||||
| Parish Church) | – | – | (900) | 900 | – | – |
| Kendal Parish | ||||||
| Church - general | ||||||
| funding | – | – | (7,500) | 18,000 | – | 10,500 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 476,005 | 103,398 | (106,051) | – | (9,536) | 463,816 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| At | Gains and | At | ||||
| 1 Jan 2024 | Income | Expenditure | Transfers | losses | 31 Dec 2024 | |
| £ | £ | £ | £ | £ | £ | |
| General funds | 491,384 | 92,966 | (133,033) | – | 24,688 | 476,005 |
| Kendal Parish | ||||||
| Church - | ||||||
| restoration fund | – | – | – | – | – | – |
| Youth & Childrens | ||||||
| Worker (Kendal | ||||||
| Parish Church) | – | – | – | – | – | – |
| Kendal Parish | ||||||
| Church - general | ||||||
| funding | – | – | – | – | – | – |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| 491,384 | 92,966 | (133,033) | – | 24,688 | 476,005 | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
Designated fund - Kendal Parish Church Restoration
Funds set aside for Kendal Parish Church to compliment the National Lottery Heritage Funding awarded to Kendal Parish Church for the restoration of Bellinghgam Roof and Tower.
Designated Fund - Youth and Children Workers Expenses
Monthly funding to Kendal Parish Church for a 3 year period, ending September 2025, with respect to expenses incurred by the Youth and Children Workers.
Designated Fund - Kendal Parish Church
General monthly funding for Kendal Parish Church agreed on an annual basis.
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The Kendal (Kirkland) Trust
Notes to the Financial Statements (continued)
Year ended 31 December 2025
19. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2025 | |
| £ | £ | |
| Tangible fixed assets | 3,062 | 3,062 |
| Investments | 428,464 | 428,464 |
| Current assets | 47,729 | 47,729 |
| Creditors less than 1 year | (15,439) | (15,439) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 463,816 | 463,816 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Total Funds | |
| Funds | 2024 | |
| £ | £ | |
| Tangible fixed assets | 3,062 | 3,062 |
| Investments | 438,000 | 438,000 |
| Current assets | 56,464 | 56,464 |
| Creditors less than 1 year | (21,521) | (21,521) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 476,005 | 476,005 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
20. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Not later than | 1 | year | 2,917 ৶৶৶৶৶৶ |
2,917 ৶৶৶৶৶৶ |
21. Related parties
During the year the Trust had transactions with two other charities that are all closely connected, having a similar purpose in the support of the members of Kendal Parish Church and some trustees also being on these charities boards. A summary of the transactions / balance at the year end is as follows:
Kendal Parish Church
Grants made in year £42,703 (2024: £75,141).
Contribution to administrative costs £1,000 (2024: £1,000).
Balance due to Kendal Parish Church £1,000 (2024: £Nil).
The Kendal Parish Hall Trust
Share of Car Park Income payable to The Kendal Parish Hall Trust £43,248 (2024: £38,393).
Contributions paid to The Kendal Parish Hall Trust £250 (2024: £Nil).
Balance due to The Kendal Parish Hall Trust £4,042 (2024: 14,393).
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The Kendal (Kirkland) Trust
Management Information
Year ended 31 December 2025
The following pages do not form part of the financial statements.
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The Kendal (Kirkland) Trust
Detailed Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Other trading activities | ||
| Car park receipts | 94,722 | 81,545 |
| Contract parking | 7,825 | 10,565 |
| Rent from Cadent Gas Ltd (formerly National Grid) | 848 | 848 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 103,395 | 92,958 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Investment income | ||
| Bank interest receivable | 3 | 8 |
| ৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Total income | 103,398 | 92,966 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Expenditure | ||
| Costs of other trading activities | ||
| Rates and water | 9,961 | 9,088 |
| Light and heat | 348 | 344 |
| Repairs and maintenance | 149 | 750 |
| Insurance | 575 | 442 |
| Legal and professional fees | 441 | – |
| Maintenance charge | 5,000 | 5,000 |
| Share of Car Park income due to The Kendal Parish Hall Trust | 43,248 | 38,393 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 59,722 | 54,017 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | ||
| Legal and professional fees | 2,245 | 2,671 |
| Other office costs | 34 | – |
| Grants to Kendal Parish Church | 42,703 | 75,141 |
| Contributions to The Kendal Parish Hall Trust | 250 | – |
| Contributions to Kendal Parish Church | 1,000 | 1,000 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 46,232 | 78,812 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Other expenditure | ||
| Bank charges | 97 | 110 |
| HMRC Interest | – | 94 |
| ৄৄৄৄ | ৄৄৄৄ | |
| 97 | 204 | |
| ৄৄৄৄ | ৄৄৄৄ | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Total expenditure | 106,051 | 133,033 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Net (losses)/gains on investments | ||
| Gains/(losses) on other investment assets | 9,536 | 24,688 |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Net expenditure | 12,189 ৶৶৶৶৶৶৶ |
15,379 ৶৶৶৶৶৶৶ |
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The Kendal (Kirkland) Trust
Notes to the Detailed Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Costs of other trading activities | ||
| Car Park Income costs | ||
| Car Park rates | 9,961 | 9,088 |
| Car Park light & heat | 348 | 344 |
| Car Park repairs & maintenance | 149 | 750 |
| Car Park insurance | 575 | 442 |
| Car Park legal and professional fees | 441 | – |
| Car Park maintenance charge | 5,000 | 5,000 |
| Share of Car Park income paid to The Parish Hall Trust | 43,248 | 38,393 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 59,722 | 54,017 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Costs of other trading activities | 59,722 | 54,017 |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | |
| Expenditure on charitable activities | ||
| Donations made | ||
| Activities undertaken directly | ||
| Contributions to The Kendal Parish Hall Trust | 250 | – |
| Contributions to Kendal Parish Church | 1,000 | 1,000 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| 1,250 | 1,000 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Grant funding activities | ||
| Grants to Kendal Parish Church | 42,703 | 75,141 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Governance costs | ||
| Accountancy fees | 2,245 | 2,070 |
| Legal and other professional fees | – | 601 |
| Other office costs | 34 | – |
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | |
| 2,279 | 2,671 | |
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | |
| Expenditure on charitable activities | 46,232 ৶৶৶৶৶৶৶ |
78,812 ৶৶৶৶৶৶৶ |
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