Charity Number.. 216155 All Saints Parish Rooms (Cheadle Hulme) Report and financial statements For the year ended 31 December 2025
All Saints Parish Rooms (Cheadle Hulme) Reference and administrative information for the year ended 31 December 2025 Charity number 216155 Registered office and operational address Parish Rooms Church Road Cheadle Hulme Cheadle Cheshire SK8 7JB Trustees Trustees who served during the year ar)d up to the date of this report were as follows.. The Trustee is the Parochial Church Council of All Saints Cheadle Hulme (All Saints pcc). Members of the PCC who served on the committee of All Saints Parish Rooms were as follows.. Reverend Sarah Hancock Chair Jeremy Valentine Treasurer Clare Russell Secretary Janet A5hman Churchwarden & Trustee AndW Hughes Churchwarden & Trustee (from July 2025) Bankers The Cooperative Bank Buslness Customer Servlces, PO Box 4931, Swindon. SN4 4PL Solicitors Diocesan Secretary for Chester Diocese Church House, 5500 Daresbury Park, Warrington. WA4 4GE Independent Jennifer Daniel FCCA DChA, Slade & Cooper Limited examiner Beehive Mill, Jersey St, Ancoats, Manchester, M4 61G
All Saints Parish Rooms (Cheadle Hulme) Trustees, annual report for the year ended 31 December 2025 The trustees present their report and the unaudited financial statements for the year ended 31 December 2025. Reference and administrative information set out on page I forms part of this report. The financial statements comply with current statutory requirements, the charity's trust deed and the Statement of Recommended Practice - Accounting and Reporting by Charities= SORP applicable to charities preparing their accounts in accordance with FRS 102. Objectives and activities Summary of the objects of the charity The objects of the Charity are to rnake the Parish Rooms available to the local community for social or charitable activities. This is for the general benefit of the inhabitants of Cheadle Hulme and the surrounding area. Summary of the main activities undertaken for the public benefit in relation to these objects The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on pu blic benefit. The Trustees do not generally organise events, but manage the building for others to use for the public benefit. The main activities in the Parish Rooms in 2025 were normal activities comprising room hires related to.. health & exercise, with a social aspect - several types of dancing and Pilates, and slimming use by charities and other organisation5 for thei r activitie5 youth - Beavers, dancing, drarna and theatre academies educational activity - lettures, singing classes several local gardening and flower clubs use by charities and other organisations for committee and similar meetings The Parochial Church Council of All Saints, Church normally hold a small number of events in aid of church activities and external charities The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims. objectives and activities remained focused on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.
All Saints Parish Rooms (Cheadle Hulme) Trustees, annual report for the year ended 31 December 2025 Achievements and performance The charity's main activities and whom it tries to help a described below. All its charitable activities focus on the provision of rooms for hire to support activities for the community of the secular parish of All Saints, Cheadle Hulme and are undertaken to further All Saints Parish Rooms (Cheadle Hulme)'s charitable purpose5 for the publ ic benefit. The main achievements of the charity during the year l) Use of the Parish Rooms The Parish Rooms continued its usual purpose, to be well-used for a wide range of activities, as described ir) the section on Activities. 2) Maintenance and running of the Parish Rooms The Parish Rooms 15 over 100 years old and while not listed, is an interesting building in it5 own right and one of the few buildings open to all in the district. Due to its age and architectural design, it is in need of continual maintenance. Some aspects need modernisation and plans are being drawn up to achieve this both physically and in terms of seeking the necessary funding. During the year, as well as repairs to the g mund level floors and improvements to the electrical systems throughout the building. A start was made on major refurbishment of the kitchen to create a breakout area. Beneficiaries of our services The Charity supports the wide range of the community in Cheadle Hulme, in the provision of rooms for community and local activities. While the Parish Rooms are governed through an Anglican Parochial Church Council, the hire of the Rooms is open to and used by all members and group5 in the area. Our beneficiaries are of all ages. Attivities for adults of a range of ages cover dance, health, and exercise. These include Pilates, martial arts, rnindfulness and dance classes. other adult activities cover three gardening club5 and music and cycling groups. Younger children's and youth activities include Beavers and theatre and dance classes and shows. statutory and other local organisations also use the Rooms as a local venue for members of the community. The Rooms are also used for one-off parties, and have included other faith groups for children's and family parties and events.
All Saints Parish Rooms (Cheadle Hulme) Trustees, annual report for the year ended 31 December 2025 Financial review The principal source of funds is the hire of rooms. The Parish Rooms have no investments other than funds held in the charity's bank current account for on-going use. 2025 sustained the financial position of the previous years with a good level of room hires and lettings. Income of over £50,000 was down on 2D24's income of £58,000, however this was offset by IDwer expenditure of just over £40,000, compared with £44,490 in 2024, and resulting in an increase in balances of just under £10,000 in the year. The cost5 of energy and the need to undertake maintenance and repairs are particular issues in a building over 100 years old, however expenditure has been carefu Ily managed, and from 2022 onwards, the charity has turned a few previous years, losses into surpluses, increasing reserves while investing in the fabric of the building. The Parish Rooms goes into 2026 in a healthy financial position. The trustees are confident that the Charity enters 2026 as a going concern with reserves and projected income more than sufficient to meet requirements in the coming year. Reserves policy To cover emergency situations and variations In expendlture, the Trustee5 have a policy of retaining at least 6 month5 of normal non-discretionary expenditure, being aroLJnd £20,000. The available balances of over £75,000 at the end of 2025 are more than adequate to achieve this for the coming year. Plans for the future Recent years have concentrated on maintaining and increasing the use of the Parish Rooms, particularly in the years following the impact of Covid 19. This has been successful, and our aim is to encourage usage across a wide range of the community in the future. As our usage and income have increased over the last few years, we have embarked on a programme of wider maintenance and improvements to the building, which is Still continuing. Our plans for the future centre around further improvement5 to the building to enhance its use for the community, while retaining its character as an eady twentieth century community hall. During the later part of 2025 and continuing into 2026, the former kitchen has been completely remodelled and upgraded as a refreshment and break-out area, as the first step towards developing our vision for the Rooms. Structurei governance and management The Parish Rooms Trustee is The Parochial Church Council of All Saints, Cheadle Hul me. Governance has been undertaken by All Saints Parochial Church Council (PCC), under the leadership of Reverend Sarah Hancock. Day to day management is undertaken by a committee of the PCC. The committee consists of the Vicar, Churchwardens and other members of the PCC elected to the committee.
All Saints Parish Rooms (Cheadle Hulme) Trustees, annual report for the year ended 31 December 2025 The committee reports to the PCC on matters relating to the Parish Rooms and its finances. All significant decisions are discussed and agreed by the PCC in full meeting. As stated in the trust deed of 1911, the Vicar of the Parish of All Saints. Cheadle Hulme is the Chair of the Parish Rooms Trust. The Vicar is appointed by the Bishop of Chester as incumbent of the Parish. The Church Representation Rules govern the appointment of PCC members and how members are elected or appointed. PCC members must be communicant member5 of the Church of England and on the church electoral role. Elections are held at the Annual Parochial Church Council Meeting each year, and those elected are members of the PCC for 3 years, after which re-election is required. The organlsatlon Is an unincorporated charlty, registered as a charlty on 12 luly 1963 In England and Wales. The charity is constituted under a trust deed of 19 January 1911, altered by a Charity Commission Scheme dated 24 January 2020. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts. Related parties and relationships with other organisations The managing trustee of the Charity is the Parochial Church Council of All Saints Cheadle Hulme. The permanent endowment property as set out in the trust deed of 1911 is vested in the Chester Diocesan Board of Finance as Diocesan Authority. Risk management The Trustees have assessed the major rlsks to whlch the Charlty Is exposed and are satisfled that systems are in place to mitigate exposure to these major risks. Policies and procedures are in place covering relevant requirements such as Health and Safety, Charities Acts and safeguarding. The building is in good repair and maintained and checked on a regular basis. Significant risks are a reduction in room lettings, and increases in the costs of energy. Income and costs are monitored regularly. At present demand for our facilities is high, and energy contracts in particular are kept under review. Funds held as custodian trustee on behalf of others The Charity has not acted as custodian trustee during the reporting period.
All Saints Parish Rooms (Cheadle Hulme) Trustees, annual report for the year ended 31 December 2025 Statement of responsibilities of the trustees Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the tnjstees should follow best practice and: Select suitable accounting policies ar)d then apply them consistently Observe the methods and principles in the Charities 50RP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disc105ed and explained in the financial statements Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the corporate and financia l information included on the charity's webslte. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. The trustees, annual report has been approved by the trustees onOJ3 J05 2026 and signed on their behalf by Reverend Sarah Hancock Vicar of All Saints Parish Church, Cheadle Hu Ime
Independent examiner’s report
to the members of
All Saints Parish Rooms (Cheadle Hulme)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2025 which are set out on pages 8 to 19.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts 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.
Jennifer Daniel FCCA DChA
Slade & Cooper Limited, Chartered Certified Accountants Beehive Mill, Jersey Street Manchester, M4 6JG
Date 06/05/2026
7
All Saints Parish Rooms (Cheadle Hulme) Statement of Financial Activities for the year ended 3 1 December 2025 Unrestricted funds Restricted funds Total ftjnds 2025 Total funds 2024 Note Income from: Other trading activities 50,550 50,550 58,074 Total income 50,550 50,550 58,074 Expendlture on: Charitable activities.. 40,575 40,575 44,491 Total expenditure 40,575 40,575 44,491 Net income/(expenditure) before net gains/(losses) on investments 9,975 9,975 13,583 Real ised gains/(losses) on investments Unreal ised gains/(1055es) on investments Net income/(expenditure) for the year 9,975 9,975 13,583 Transfer between funds Net movement In funds for the year 9.975 9,975 13.583 Reconciliation of funds Total funds brought forward 65,986 65,986 52,403 Total funds carried forward 75,961 75,961 65,986 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
All Saints Parish Rooms (Cheadle Hulme) Balance Sheet as at 31 December 2025 Note 2025 2024 Current assets Debtors Cash at bank and in hand 409 77,346 2, 780 64,406 io Total current assets 77,755 67,186 Liabilities Creditors: amounts falling due in less than one year (1,794) (1,200) Net current assets 75,961 65,986 Total assets less current liabilities 75,961 65,986 Net assets 75,961 65.986 Funds of the charity: Restrltted Income funds Unrestricted income funds 12 75,961 65,986 Total charity funds 75,961 65,986 The notes on pages 10 to 19 form part of these accounts. Approved by the trustees on 03 2026 and signed on their behalf by.. Rev. Sarah Hancock (Chair) Jeremy Valentine (Treasurer)
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 Accounting policies The principal accounti ng pol icies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP { FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Charities Act 2011 and UK Generally Accepted Accounting Practice. The charity has appl led the exemption available to small charities in the Charities SORP (FRS 102) and does not include a Statement of Cash Flows in these Financial Statements. The accounts (financial statements) hove been prepared to give a 'true and fair view, 3nd have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view,. This departure has involved following Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition Ortober 2019, rather than the Accounting and Reporting by Charitie5.' Statement of Recommended Practice effective from I April 2005 which has since been withdrawn. All Saints Parish Rooms (Cheadle Hulme) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless othenvise stated In the relevant accounting pollcy note. b Preparation of the accounts on a going concern basis The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any source5 of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. io
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) c Income Income is recognised when the charity has entitlernent to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured rel iably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. For legacies, entitlement is taken as the earlier of the date on which either.. the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met. d Donated services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP I FRS 102), general volunteer time 15 not recogni5ed' fer to the trustees, annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the val ue of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market- corresponding amount is then recognised in expenditure in the period of receipt. e Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or Davable bv the Bank.
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) f Fund accounting Unrestricted funds a available to spend on attivities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. g Expendlture and Irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following artivity headinqs: Costs of raising ftjnds comprise the costs of commercial trading and their associated support costs. Expenditure on charltable artlvltles Includes the costs undertaken to further the purposes of the charity and their associated support costs. Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. h Allocation of support costs Support costs are those functions that assist the work of the charity but do not dirertly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and artivities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 5. 12
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Debtors Trade and other debtor5 are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. j Cash at bank and in hand Cash at bank and cash In hand Includes cash and short term hlghly Ilquld Investments wlth a short rnaturity of three months or less from the date of acquisition or opening of the deposit or similar account. k Creditors and provisions Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. l Financial instruments The charity only ha5 financial a55ets and financial liabilities of a kind that qualify as basic Inancial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. m 8orrowlngs Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recogni5ed as a charge to the Statement of Financial Activitie5 over the period of the relevant borrowinq. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and si milar charges. Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liabil ity for at least twelve months after the reporting date. 13
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Legal status of the charity The charity is an unincorporated organisation, registered as a charity in England & Wales. Income from other trading activities 2025 2024 Hire of rooms Rent of Parlour Rent of bi Iliard room Cottage-Rooftop income Cottage gas contribution other income 36,900 9,000 2,100 2,550 36,306 3, 750 2,100 14,400 1,418 loo 50,550 58,074 All income from other trading activities is unrestricted. 14
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Analysis of expenditure on charitable activities Current reporting period Unrestricted Restricted Total 2025 Administrative costs Cottage repairs Rates Water Rates Light, heat, and power Insurance Repairs and maintenance Telephone and fax Sundry expenses Bad debts Govemance costs (see note 5) Support Costs {see note 5) 15,703 638 1,284 2,227 5,753 1,144 11,526 257 63 780 15,703 638 1,284 2,227 5,753 1,144 11,526 257 63 780 1,200 1,200 40,575 40,575 Prevlous reportlng perlod Unrestricted Restrirted Total 2024 Administrative costs Cottage repairs Rates Water Rates Light, heat, and power Insurance Repairs and maintenance Telephone and fax Sundry expenses Governance costs (see note 5) Support costs {see note 51 15,712 297 867 1,742 10,597 3,982 9,813 227 54 15,712 297 867 1,742 10,597 3,982 9,813 227 54 1,200 1,200 44,491 44,491 15
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Analysis of governance and support costs Current reporting period Basis of apportionment Support Govemance Total 2025 Accountancy services Governance 1,200 1,200 1,200 1,200 Previous reporting period Basis of apportionment Support Governance Total 2024 Accountancy services Governance 1,200 1,200 1,200 1,200 16
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Staff costs Staff costs during the year We as follows.. 2025 2024 Wages and salaries Socia I security costs Pension costs Redundancy and termination costs No erllployees has employee benefits in excess of £60,000 (2024.. Nil)- The aver8ge number of staff employed during the period was zero (2024.. zero). The average full time equivalent number of staff employed during the period was zero {2024'. zero). The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity wew £nil (2024.. £nil). Trustee remuneratlon and expenses, and related party transactlons Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: £nil). No trustees received travel and sub515tence expenses during the year (2024:£nil). There are no donations fmm related parties which are outside the normal course of business and no restricted donations from related parties. One trustee had a personal interest in one contract entered into by the charity during the year of £2,063 {2024.. £nil). No other trustee or other person related to the charity had any personal i nterest in any contract or transaction entered into by the charity, including guarontees, during the year (2024: nil). Corporatlon tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 17
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) Debtors 2025 2024 Trade debtors Prepayments and accrued income 409 2, 780 409 2, 780 10 Cash at bank and in hand 2025 2024 Cash at bank Cash on hand 76,898 448 63,919 487 77,346 64,406 11 Creditors: amounts falling due within one year 2025 2024 Trade creditors other creditors and accruals 594 1,200 1,200 1,794 1,200 18
All Saints Parish Rooms (Cheadle Hulme) Notes to the accounts for the year ended 31 December 2025 (continued) 12 Analysis of movement in unrestricted funds Current reporting Balance at period l January 2025 Asat31 December 2025 Income Expenditure Transfers General fund 65,986 50,550 (40,575} 75,961 65,986 50,550 (40,575) 75,961 Previous reporting Balance at period l January 2024 Asat31 December 2024 Income Expenditure Transfers General fund 52,403 58,074 (44,491) 65,986 52,403 58,074 (44,491) 65,986 Name of Description, nature and purposes of the fund General fund The free reserves after allowi ng for all designated funds 13 Analysis of net assets between funds Current Reportlng Perlod General fund Deslgnated funds Restrlcted funds Total Other net current assets/(liabilities) 75,961 75,961 Total 75,961 75,961 Previous Reporting Period General fund Designated funds Restricted funds Total Other net current assets/(liabilities) 65,986 65,986 Total 65,986 65,986 19