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 ex￿ine￿$ report to the trustees Ststement of f￿anCial 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 Ire9￿￿red 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¢ Busin*ss Park Cbe$hire SlructW9, govornan¢o and managemant The Charty ts rrrana9ed on a dalfy Ixsis by Ihè tead Trusteo Mr S C Gray ahd Adminislrator Mr A D Olièctivp¥ and acVviilq8 To 8UPPort Charffles al￿ Individ￿.a13 InvoFved ￿ Ev8hgeli&m. Educatjon, R¢l6f of p¢vety and Soual Coro throughout fhe UK wjd the 4Ylderwortd. The Chaty ￿s0 offers administratlye support Io indfvEdua18 In tbé ¢x¢cullon of thdr charitable donatsons Achlev¢monts aTrd wlonw Dwing the penod to 31 March 2025 the Charity 5UPPOrted numlrous organisalions and intlwidua gNing £55.020 from income of £125,453. During 2022 funds tsf £236,784 were transferred from Frodsham Evangelistio Tfust (Charity No 1058825 I whpn It was wound up ￿ aGcordance with the Trnsl D*J. At tJ)e year. ¢nd.the restricted fvnds had au boen paid o&. Cheshire Evangelical Trust Tru$taa$' Annual Roportl¢oJJllnu Year ended 31 Ma￿h 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 Th￿nthS 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 Indiv￿ya1¥ Involved in evangelism ￿￿lIjded gifts to, L&S Dgwhursl, Lwing Watrrs. YW Lrfe Ch￿￿h Warrington, St Johns Hartford, Navigatrys, Kèrrington Housè pr Prayer, S J Wo¢h .8Nce Cheshire Evangellcal Trust Independent Examinarfs Report to tho Tru•toea of ¢hoshir• Evangelical Trust Yèar ended 31 Ma￿h 2025 I report lo thè tru*es 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 Ch*thÈsAd 2011 {Ih¢ kl,). I report in respect of rny examinatton of the ¢harttyS ftnanaal st*ments tsrrfed out under $èdion 145 Of iho 2Q11 Act aTrd in carrying OLrt my exanThnation I have followed all the applicable Directions 9iven by th¢ Charity CommÉ*oll Llndwsèdion 1.4515)(b) ol the A Independert examlneV8 stthmert I havé c¢mpWt8d my exaMtnalK￿. l Confirm th81 Ao rnatscral matters havé ojme to rny attention in tOn￿￿on with the e¥aminats)n gwing rfB ¢ause to beli8v6 that In any Fnatsdai respect accounting records wero not kepj In ttswi of the rtharlly as requ1￿ by *tion 1.3Q of the the finan¢ial *atw)*nts do nol awd w#hthos8.rec¢rd>, or . the finan¢t81 statsments do not compty With the applicable requirements o)ncerning the lotm and content of a¢wunts set out in the Charities (Accounts and Reports) Regulations 2008 other than any reqLurement mai the a¢o>unts give a ￿Lte and fail yiew which is not a matter ¢onsidered a$ port ofan Indepéndèrt •*amin*ion. I have rKJ con¢en!s and .ha.ve ¢ome 9cros¥ no other rn*rs 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 Exa￿llner 18 mul.bery A￿ortu8 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 To*al funds Incotb• ahd endoY4mènls Donations and legacie* InveStr￿nt 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 r￿r￿MISed 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 prePa￿d 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 pr￿r&S ID StertlnA wb*tt is the functk)nal c¥rrenLy ofth¢ enaty. Goliity¢oncorn There 8re no material un¢ertgrntiès atrK)utthe ¢h**i'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 Slaten*n¢ ho.$ ¥¢on presented for the eomp8ry. Ib) D￿C￿Sure8 In respectaf fi.ryan¢io1 instruments not beer4 pr￿nts 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. F￿d accotsntlno Untsstricted fvnd¥ ¥0. AvaMaU¢ for use 8t the discrwn of th¢ trustees t¢ ￿rth￿r any af the ¢harity's wrpo¥es. Designated fvrHI8 arg unrestrlciéd fvnd$ eanttarktd by tha trustees fy p¥Tticu. lar future project or eommitn7ent. ReStr￿ted •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 $1 March 2025 Ao¢ountlng • {¢pn¥nue In¢omlng resoyrtes .Al Incorning resatsrces are Included irE the stalpmenl ol financial a¢ts"vittes ¥th8n enb'tlement has P45sed to th6 Ghaflly,. it rs probable that the economi¢ benefits assooated with the transaction wll Ilow to the charkty and tha amount can b8 rets'awy mwvrod. The following specific policies q¢e •ppti¢d tb paU￿lAr￿tegtylO¥ of In¢ottH, Inco￿ from doDations or grarts 1$ recagnis￿ when there Is pvlence of entrtlemenl to the gift. Q￿pt ts probable and Its atrxwnt c¥n be megsur*J rèl¥abty. legg¢y Éno>rn6 iSfgLwnlseKI W￿n r￿lpt És pthable and entiflonK*ntis èstsblKshed. Income from dtsh*d goods 4$ mèasuréd at trts tdtr Va￿ of the gcAts. unl¢ss thi$ is Impracti￿1 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$8ffjed as Unr￿tricted fvnds unless therfr is o contradual requiremeftt for Il to be spent on a pgrbgjlar purposo 2nd ietumed If unspent, in whl¢h c2se may be regathd as reth¢l¢d. Expendrture 1$ recognwi on in accruals basi$ as a liability is I￿￿rred. Expenditure indudes @ny VAT whicè carinot be fuly rKovered and is Gtas*'fied heading5 of the ￿0*eM¢llt of Inancial actfVitle$ to wh￿ts rt reiates.. lxpenditur? on Tri&tnk funds tr¢lud8$ #je usts of all fvn(Ir4ising a¢tivltss, avents, non the gp¥Aemance of the tharity apPtsJty0r￿ trj charitoble actiVltie&. other expenTJitiJr¢ trKltth 011 *xpendllwe that is ft￿ther related ty raising funds for ttie gharfty nor partDf its expondfture on ttharitsble ac*wti I costg are alocated to expenditure categories refie¢tin9 th¢ use of the ￿sOUrCe. Dire¢t costs attributable to t sirbgb activity are allot•ted dirèctry tts that actsv￿y. Sha￿d costs are 8ppwUoned bètyveen the actThiities they contribute to on a reasonab￿, justs'fiable and conststent bags. heshire Evangellcal Tru$t Not•s to the Financial Statsments iants and Donailons 576 224Q 1200 57626 552 1200 59783 61842 61535 EXpondI￿r4 ¢)n ¢harftabk acttvftl 81535 13