CHARITf REGI&TRATION NUMBER: 1193360 Cheshire Evangelical Trust Charitable Incorporated Organisation Unaudited Financlal Statements 31 March 2025
Cheshire Evangellcal Trust Finan¢lal Statements Yearended 31 March 2025 . Trusteeg annual report Independent exine$ report to the trustees Ststement of fanCial actNItss Statement of finan¢ial position Notes to the financd statements Thg following pgges do not form part of the nnanctal statsmonts Detailed statement of finanoial aclivities Notes to the detailed ststement of financol actNitss 12 13
cheshire Evangelical Trust Trustees. Annual R6POrt Ypar onded al Paarch 202S The Irustoes pre$8nl Ihèlr report and the unaudited finan¢lal &tafefft8nts of Ihe charity lor the perie ended 31 Mar¢t) 2025. ReYeren¢aand adm.Inistrallv• detalJ$ Regist•r4d Ghaiity name Ch¢shwe E.van•al fÈusl Charlty regbtrnfion number 1193360 Ire9red 2 February 2Q21) PrlTr¢ipal offl 59 Red Lane Appleto Warr.Ington WA4 SAL Thé trustws Mr R J Bruc8 PArS J Bruce Mr D R Bruce XX- T.rustee with ¥1)10110n Inlepen¢¢n.t.¢xamln•r Gilès M4tto¢ks FCA charter knouniant 18 Mulberty Avenue T¥mstrJn¢ Businss Park Cbe$hire SlructW9, govornan¢o and managemant The Charty ts rrrana9ed on a dalfy Ixsis by Ihè tead Trusteo Mr S C Gray ahd Adminislrator Mr A D Olièctivp¥ and acVviilq8 To 8UPPort Charffles al Individ.a13 InvoFved Ev8hgeli&m. Educatjon, R¢l6f of p¢vety and Soual Coro throughout fhe UK wjd the 4Ylderwortd. The Chaty s0 offers administratlye support Io indfvEdua18 In tbé ¢x¢cullon of thdr charitable donatsons Achlev¢monts aTrd wlonw Dwing the penod to 31 March 2025 the Charity 5UPPOrted numlrous organisalions and intlwidua gNing £55.020 from income of £125,453. During 2022 funds tsf £236,784 were transferred from Frodsham Evangelistio Tfust (Charity No 1058825 I whpn It was wound up aGcordance with the Trnsl DJ. At tJ)e year. ¢nd.the restricted fvnds had au boen paid o&.
Cheshire Evangelical Trust
Tru$taa$' Annual Roportl¢oJJllnu
Year ended 31 Mah 2Q25
Flnanclal r6vl•w
Overau reserves Ln¢reased to £281,879 In Ihe perfod,
RoseNos Pollcy
It is the polw of the aharity that unfftstnotsd funds wl¢h have not teert designated tst o $pe¢ific u
should tso maintwn¢d at a levd èquivalent to at least sr¥ month$ expèTrditU The lrnstees nSIder
that reserves ot Ihls level will ensu tt)at, in thé event of a significant drop in fvnding, they wrll be able
to continue the charty's Current aGlivities while consideratton is given to way¥ in whtch additiortal funds
rnay be raisad. Al ts balance 8heet (late the Iwel of free reservos is conslderabty hkJher than thls,
however, it is exp&ied that planned expenorture in thè next eighte8n ThnthS will reduce the level of
rese¢. Surplug funds aTr.PLqced on depo*t,
Public Bonefjt Stat•m•nt
The Chaiity's main g¢tlvrties are tstscribed in the ot4tttlves and acbvities 8tstsmertl Support for
organisations and indwRdual¥ inyolved in evangelism education, relief of pgvéty and social eare 1$
pinly by mgn• grart.
Gfft¢ made to organlsatit)ns and Indivya1¥ Involved in evangelism lIjded gifts to, L&S Dgwhursl,
Lwing Watrrs. YW Lrfe Chh Warrington, St Johns Hartford, Navigatrys, Kèrrington Housè pr
Prayer, S J Wo¢
Cheshire Evangellcal Trust Independent Examinarfs Report to tho Tru•toea of ¢hoshir• Evangelical Trust Yèar ended 31 Mah 2025 I report lo thè trues on my examlnation of thé fuwcial $18femgntS Qf Chestiirfr Evangelical Trust {'the charty'l for the year ended 31 March 2Q25, R06ponslbllltl&8 and ba¥b of.roport A8 the trustees of the Gharfy you a esponsibte for the preparadon of the financial statements attc0rd8n. with the requr¢ments ofthe ChthÈsAd 2011 {Ih¢ kl,). I report in respect of rny examinatton of the ¢harttyS ftnanaal stments tsrrfed out under $èdion 145 Of iho 2Q11 Act aTrd in carrying OLrt my exanThnation I have followed all the applicable Directions 9iven by th¢ Charity CommÉoll Llndwsèdion 1.4515)(b) ol the A Independert examlneV8 stthmert I havé c¢mpWt8d my exaMtnalK. l Confirm th81 Ao rnatscral matters havé ojme to rny attention in tOnon with the e¥aminats)n gwing rfB ¢ause to beli8v6 that In any Fnatsdai respect accounting records wero not kepj In ttswi of the rtharlly as requ1 by tion 1.3Q of the the finan¢ial atw)nts do nol awd w#hthos8.rec¢rd>, or . the finan¢t81 statsments do not compty With the applicable requirements o)ncerning the lotm and content of a¢wunts set out in the Charities (Accounts and Reports) Regulations 2008 other than any reqLurement mai the a¢o>unts give a Lte and fail yiew which is not a matter ¢onsidered a$ port ofan Indepéndèrt •aminion. I have rKJ con¢en!s and .ha.ve ¢ome 9cros¥ no other rnrs in conFwtsoft with the examtriation I which attention should be drawn In this rep)rt in Ip enatje a wopei understanding of the accounts to be reached, Gli¢s Mattocks FCA Chartered Accountant Indepentsnt Exallner 18 mul.bery Aortu8 Tum$tone Busness Park WÉdne heshire WA8 OWN 61h Jurt¢ 2025
Cheshlre Evangelical Trust ststem•nt of Flnanclal Actlvltias Y•ai pnded 31 March 2025 2025 2024 Totsl Funds Unrestrthd R&tricbJ fvnds Toal funds Incotb• ahd endoY4mènls Donations and legacie InveStrnt income 122262 122262 3191, S191 41 Total Incom• 425453 12545a 55757 Eyndfture Expenditure on ¢hadtabk activit ,7 5502U 5986 59783 1752 Total oxpgndlturB 796 $1642 61534 Met In¢om• and net movementth fvnds 68857 (48461 63811 (5778) Reconclllatlon of fund8 Totsl funds brought forward 213022 217868 223fj47 217868 Total ftdS earTl8d fpN4ard 281679 The staterrEnt of finarfCiO1 actNltie$ includes all gains and losses rrMISed In the year. All inoome and expendiU4fe deriv¢ from GDntsnuing actsvities. Tho notts on yges 61011 frNm. Part ofthw finaDol418tatornènt&
Cheshlre Evangelical Trust statement of Flnan¢ial Positlon 31 March 2025 2024 Flxed assets Investments Current a$sets Debtors Cash al bonk and In hand 12 40000 242255 218421 282255 218421 ¢redittsrn' amounts falllog duè wthln y¢ar Net curront assèts To&21 a86ets hss current Ilabilttiep Net as89ts 13 576 552 281679 217869 281679 217869 281679 217889 Funds ofthe charity Restricted funds Unrestrsrted fvnds Totsl £harAty futtds 281879 213023 281679 217869 Thesè finanu81 ststeffftnts approved by the toard of ¥nd auttbylsed for Iwe ¢)n 6th Juhe 2026, and aresignod on behalf oflhe board W, 2th1L- YNstee Fithard i(ibn Bruce fru¥teé The note¥ on page8 8tts11 Ionh part of IEJeyo". flnaD¢lal statthents.
Cheshire Evangelical Trust Not93 to the Financlal Statement8 Year •nded March 2025 G?neral Informatlon The chanty is a pyblic benell enbty and a g$ster8d tharlly in England and Wales and Is bmirmrporated. The 0ddre8s of the principal office i$ 59 Rpd L4nÈ, AP@eton, Warrington, WA4 SAL. 2: temtnt of compllan Thesé fitkn¢ial stal8monts heve bèen prePad in comp1w with FRS 102, The Finandal Reporbng Standard appiicablfi irl the UK and the Republic ol Ireland,, the Statement of Rxommended Practice applicable to tharittes preparing thelr aGCOUllts Ir( aco)rd8n with the Financial Reporting Stantjard applicable in the UK and Repubtic of IreL8nd IFRS 102) Icharities SORP IPRS 102>) 2nd A¢t 2011. A¢¢ountlDy poll¢l•t Baslsol preparatknn The financial 8latgnwts have b6en pre U7e historkal. ¢0 basis. The IlnanGi statemeTts arè prr&S ID StertlnA wbtt is the functk)nal c¥rrenLy ofth¢ enaty. Goliity¢oncorn There 8re no material un¢ertgrntiès atrK)utthe ¢hi's abifily to oontlnu Dtsclosurg ox•mpUona The entrty 5attsfies the critsrla ¢f being a qualtying enty ?8 defined In FRS 102. As such, vantsge has been taken of Ilie lollwng dis¢iosure 8xempf?ns available vnder paragraph 1.12 ot FRS 102.. {8} No Gash Ibw Slatenn¢ ho.$ ¥¢on presented for the eomp8ry. Ib) DCSure8 In respectaf fi.ryan¢io1 instruments not beer4 prnts JudgpmvDts and key ofthllon tMK•rtainty The preparation of the flnanetal 8tatemonts requires management to make judgements, estimates and assumptions that. affect the 8m¢)unts reportéd. These estimates and judgements are ¢ontinuaUy reviewed and a based OA èxpenence and Other facto. Includin& expectations oflulure.ovents Ihat aF• bel*ved t& bty r•¥tsonth under the ¢tfcun>tsnw. Fd accotsntlno Untsstricted fvnd¥ ¥0. AvaMaU¢ for use 8t the discrwn of th¢ trustees t¢ rthr any af the ¢harity's wrpo¥es. Designated fvrHI8 arg unrestrlciéd fvnd$ eanttarktd by tha trustees fy p¥Tticu. lar future project or eommitn7ent. ReStrted •Jnts are subjected to resitlons on Uleir expendrtulo dedafed by the donor or through the temB of an appeal, ond fall into one of sulKlasses.- restricted IncOff funds or •ndowmgnt fvnds.
Cheshire Evangellcal Trust
Notes to th• Financial Statements
Year ended $1 March 2025
Ao¢ountlng • {¢pn¥nue
In¢omlng resoyrtes
.Al Incorning resatsrces are Included irE the stalpmenl ol financial a¢ts"vittes ¥th8n enb'tlement has
P45sed to th6 Ghaflly,. it rs probable that the economi¢ benefits assooated with the transaction
wll Ilow to the charkty and tha amount can b8 rets'awy mwvrod. The following specific policies
q¢e •ppti¢d tb paUlArtegtylO¥ of In¢ottH,
Inco from doDations or grarts 1$ recagnis when there Is pvlence of entrtlemenl to the
gift. Qpt ts probable and Its atrxwnt c¥n be megsurJ rèl¥abty.
legg¢y Éno>rn6 iSfgLwnlseKI Wn rlpt És pthable and entiflonKntis èstsblKshed.
Income from dtshd goods 4$ mèasuréd at trts tdtr Va of the gcAts. unl¢ss thi$ is
Impracti1 lo wsure Tellabty, in ¥hi¢h ¢ase the value Is dernied from Ihe wst lo lh& dgnot
or the estimated resale Do"natsd facilltias and seNiw xre recognised In the
accounts when re¢efrved rfthe valu¢ rftw me85ured. ND amunts Are Induded for
the ¢ontribution of 9¢neral yoluntoer&
Inwrno from contracts for the suppty of services is retognisès with the defivery ot the
ontr&t8d 8eM(. Thi8 1$ cta$8ffjed as Unrtricted fvnds unless therfr is o contradual
requiremeftt for Il to be spent on a pgrbgjlar purposo 2nd ietumed If unspent, in whl¢h c2se
may be regathd as reth¢l¢d.
Expendrture 1$ recognwi on in accruals basi$ as a liability is Irred. Expenditure indudes @ny
VAT whicè carinot be fuly rKovered and is Gtas'fied heading5 of the 0eM¢llt of
Inancial actfVitle$ to whts rt reiates..
lxpenditur? on Tri&tnk funds tr¢lud8$ #je usts of all fvn(Ir4ising a¢tivltss, avents,
non
heshire Evangellcal Tru$t Not•s to the Financial Statsments i<ovdtt Yoar ended 31 Moreh 2025 Donatfrons an¢ legaclej Total Fund8 2025 Total Fund 2024 Funds Fund8 Donations l)onaion3 122262 122262 22262 In¥esth)ent Inco Total Funds Tolal Funds 2025 2024 unrtr(t Fwvj Bank Interest re¢elvable 3191 3191 4190 Expendlure tsn charitablè a¢tNities ty fund typ Unrestrthd Funds Restricted YO Funds Totsl Fund* Fund¢ 2024 Direct Charitable Activtbes Direct charitable expendifvre 69866 59783
Cheshire Evangelical Trust Notes to the Finahcial Statsm9nts i¢MiDue4 Year ended 31 March 2025 ExpendiWt• on ¢b8rltabJ• athltlos by acll¥lty typo. Activflks undertaken Totsl funds Totsl lunds directy 2024 Difeet Ch8ntabJe Activlj'es $98fj6 59868 59783 Èupport Gosts AdtninistratM?n Legal and Professional Indopendent ex4mthatlon teè? 1200 Y21JO 552 752 2025 2024 Fees payth to the Indethnt oxammer for.. Indopendent ¢xamin8tii)n ofthe fnarwl stateDftts 576 10. 3taff ¢oBts The Lotal stsff costs an¢ employe• bdfiafits forthe reporling ppriod oro 4roLysed as follows: The averay8 bèad Dyjnt ofRmptoyges durlng the pen'oQwas Nil, No employee TLVed p1¢Ye¢ k¢n6hts of rrK4re than £60,000 d19 the penad, 11: T¥utse rAmun0ratt"on •Jd #Xp•. no remuneration or beneffts from employment Wtth thé ohlty or a relatsd tntity wero received by tre TNst*s. Travel expense• of £174Q were ftimbursed lo Trugts8s In the year whilst carryift9 OUtth8 charitablg aclivilies of tho TNst.
Cheshire Evangellcal Trust Notes to the Financial $tstsm•nts (wrythu Year ond¢d 31 March 2025 12. D¢btorn' 2Q24 LoaD.' St Jahng Churth. IntereStfr,0nd repay*3L¢ ty ?1 £)wt¢r 2030 4QO¢]Q 13. Credltors. amountsfallln9 due wMhlD ye•r 2024 Aocruals ond d•fprr9d inGoM6 552 t& Analy¥is o.f charltsble funds At l Apr4 2024 At J1 March Ineome Expendttur (knl 213023 125453 {5671n 281679 keS.Cd fund$ At 1 Aprrt 2024 At31 March 2026 Exppndititre Restricted Fund 484S (48K) 15. Analysts of net awty. betweon lunda Unre5trthd Reslrkted Fur Fund$ Total 202S Funds 2024 Investments urrefti assets 281679 281679 217869 N¢t assèts 281679 281679 1D
Chesbire Evangellcal Trust Managamant Informafjon Yèar ended 31 March 2025 The following pages form p•rt otthe ftnan¢i& 8t4tem¢nt 11
Cheshire Evangelical Trust Detall¢d Statsment or Flnancial Ac.Ilvities Year ended 31 March 2025 2(125 2024 IDrom• and andowments Donation9 and10ga¢l¥s 122262 51567 Inv¢stment Income 8¥nk tnterèst w¢ivablo 3191 rtAal Inc0th9 125453 55757 Expondttur¢ Expendttura Oh chathabk ocuvld Legal and Professional fees. Trdvej costs Admlni$tratiOF7 Grifits attd Don*ioTr¥ 575 1740 1200 $8126 $52 59783 fj1642 61535 Tntsl expendlturo 612 Not Surplu8 63811 <5778) 12
heshire Evangellcal Trust Notss to the Detslled Statwnent of Financial A¢tsvitla¢ Year ended 31 March 2025 2925 2024 Expgndlture OA ¢harftable acllvltle# Oltéct Charitlblo Actlvities Actlvitie$ undertakon dlre¢tly Legal and Professlonal Fees Tt4vol Costs AdnNnistfatioTF Grants and Donadons 552 1740 1200 59783 57628 61642 Expondllurè on cbarltabk ¥tl 61642 61535 13
Cheshire Evangelical Trust Notss to th• Dets11 Statsment of Finanell Activitle3 Year ended 31 March 2025 202S Expendlture on Gharftawe activiti DIt Charftable Activitie$ Activities undertaken diredly Legal Ind Professiory Fèes Travel Cgsts Administration ¢>ants and Donailons 576 224Q 1200 57626 552 1200 59783 61842 61535 EXpondIr4 ¢)n ¢harftabk acttvftl 81535 13