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
And￿W 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: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. 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