## **NORTH RODE ST MICHAEL PARISH HALL**
**REGISTERED CHARITY NUMBER 501087**
**TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31[st] DECEMBER 2025**
**NORTH RODE ST MICHAEL PARISH HALL**
## **REGISTERED CHARITY NUMBER 501087**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31st DECEMBER 2025**
The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 31[st] December 2025.
The financial statements comply with the Charities Act 2011 and 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) (effective 1[st] January 2015).
## **TRUSTEES**
The trustees serving during the year and since the year end were as follows:
## **Key Management Personnel: Trustees**
H.T. Williams
Rev. C.E. Wilson
L.P. Petts (Resigned as Treasurer 31[st] December 2025)
A.H. Hayes
M.J. Bullock
The freehold property belonging to the charity comprising the Grade II Listed Daintry Hall, the Old School House (former Head Teachers’ accommodation) and land is held on trust by Rev. C.E Wilson, H.T.Williams and M.J. Bullock as trustees.
## **Key Management Personnel**
The day to day management of the charity is carried out by the trustees and D.R. Shaw, (Treasurer from 1[st] January 2026).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The charity is controlled by a Conveyance and Trust Deed dated 11[th] August 1971, as amended on 18[th] July 2022, which established the objects and powers of the charity. The Charity was registered with the Charity Commission (501087) on 8[th] September 1971.
## **Trustee Recruitment, Appointment, Induction and Training**
Any trustee vacancies are reported at meetings of the trustees and applicants are invited to apply.
All applicants go through a selection process with existing trustees.
## **Organisation**
The administration of the charity is carried out by the trustees who are responsible for the strategic direction and policy of the charity and all related decisions within the terms of the Trust and subsequent amendment. Trustees meet monthly to discuss the operations of the charity. During these meetings aims, objectives and activities are reviewed, ensuring the charity remains focused on its stated purpose, as set out in the Conveyance and Trust Deed, as amended.
None of the trustees receive remuneration or other benefit from their work with the charity.
**NORTH RODE ST MICHAEL PARISH HALL**
# **REGISTERED CHARITY NUMBER 501087**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## **STRUCTURE, GOVERNANCE AND MANAGEMENT** _(CONTINUED)_
## **Objects**
The objects of the charity are to provide parish hall facilities for the benefit of the inhabitants of North Rode and the surrounding area. The Old School House residential property has been let on a long-term basis and subject to a protected tenancy.
## **DELIVERY OF PUBLIC BENEFIT**
The local community has benefitted from the facilities provided by the charity and, in planning both the services provided by the charity together with their delivery, the trustees have had regard to the Charity Commission guidance on public benefit.
## **REVIEW OF ACTIVITIES, PLANS AND FUTURE COMMITMENTS**
The trustees will continue to promote and develop the parish hall facilities for the benefit of the local community.
In conjunction with its use as a Parish Hall, Daintry Hall has been used for educational purposes since the mid 1800’s, as the local village school, various private schools and, for the last 25 years, as a day nursery. However, in more recent years, the DfEd regulations for the safety and protection of children attending the day nursery have made it more difficult to maintain its dual use. The Trustees have developed proposals to provide greater flexibility including hosting larger village events at weekends and maintaining the Day Nursery use during the working week.
Planning permission has been received to enable both the updating/refurbishment and extension of the Grade II Listed Daintry Hall and the building of a new pavilion within its grounds together with a pickleball court/activities area and picnic area with additional car parking It is envisaged that the first phase of the work, the building of the pavilion which is planned to start in late summer 2026, will provide independent additional community facilities providing a key focal point in the village, enabling events to be held for the benefit of the local community and will also be available for hire to members of the local and wider community for private events.
The works planned for Daintry Hall will increase the size of the main hall, renovate the original 1835 hall and its 1897 extension, replace the outdated kitchen and toilets to provide flexible space to accommodate the day nursery during weekdays and larger community events at weekends.
In parallel, modernisation of the Old School House residential property is being progressed by the Trustees.
Feedback received from the users of the charity’s services and the local community together with our experience of the charity providing the services, we are happy that the charity’s achievements during 2025 are consistent with the objects set.
## **NORTH RODE ST MICHAEL PARISH HALL**
## **REGISTERED CHARITY NUMBER 501087**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## **FINANCIAL REVIEW**
## **Net Incoming Resources**
During the year the charity had net incoming resources of £7,929 (2024: £19,352) from all its activities.
Incoming resources comprised Investment Income and Interest of £25,594 (2024: £24,604) Other Income/Recharges of £13,837 (2024: £9,285) and Grants of £Nil (2024: £12,050). The income sources helped support the key objectives of the charity and the outgoing resources related to Investment Property Management Costs which totalled £31,502 (2024: £26,587). Within Investment Property Management Costs, the main item of cost is Repairs, Maintenance and Improvements of £16,190 (2024: £14,659).
## **Fixed Assets**
The charity’s fixed assets comprise Investment Property which is included in the financial statements at fair value.
Investment Property is included in the financial statements at a fair value of £460,000 (2024: £460,000).
Details of fixed assets are shown at note 6.
## **RISK MANAGEMENT**
The trustees have a risk management strategy which comprises:
- A review of the principal risks and uncertainties that the charity faces;
- The establishment of policies, systems and procedures to mitigate those risks identified in the review; and
- The implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.
## **RESERVES POLICY AND GOING CONCERN**
Reserves are needed to bridge the gap between the spending and receiving of income and to cover unplanned emergency repairs and other expenditure and at the year end total funds were £778,829 (2024: £770,900) comprising unrestricted funds of £778,829 (2024: £770,900) and restricted funds of £Nil (2024: £Nil). At the year end cash at bank and in hand totalled £316,825 (2024: £318,537). Of the total unrestricted funds of £778,829, £460,000 can only be realised by disposing of tangible fixed assets, being Daintry Hall and the Old School House.
Given the plans to develop the Daintry Hall site and the Old School House, the trustees consider that the ideal level of reserves would be £1,050,000.
The Charity had no reserves with a negative balance at the year end.
Given the current levels of reserves and Net Current Assets, the trustees are of the view that the charity is a going concern.
## **NORTH RODE ST MICHAEL PARISH HALL**
## **REGISTERED CHARITY NUMBER 501087**
## **REPORT OF THE TRUSTEES**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, the surplus or deficit of the charity for the period, its assets and liabilities at the end of the period and clearly distinguish any material special trust or other restricted fund of the charity. In preparing those financial statements the trustees are required to:-
- select suitable accounting policies and apply them consistently;
- observe the methods and pricipals in the Charities Statement of Recommended Practice (FRS102);
- make judgements and estimates that are reasonable and prudent;
- state whether the policies adopted are in accordance with Statements of Recommended Practice and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and therefore 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 financial and other information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
In determining how amounts are presented within items in the Statement of Financial Activities and Balance Sheet, the trustees must have regard to the substance of the reported transaction or arrangement, in accordance with generally accepted accounting principles or practice.
## **NORTH RODE ST MICHAEL PARISH HALL**
## **REGISTERED CHARITY NUMBER 501087**
## **REPORT OF THE TRUSTEES**
**FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## **REFERENCE AND ADMINISTRATIVE DETAILS**
|**Registered Office**
Dane Brook Cottage,
Church Lane,
North Rode,
Congleton,
Cheshire.
CW12 2PE
**Bankers**
CAF Bank Limited,
25 Kings Hill Avenue,
Kings Hill,
West Malling,
Kent.
ME19 4JQ
By order of the Board of Trustees
A.H. Hayes
………................................
8thMay, 2026|**Trustee**|
|---|---|
|||
**NORTH RODE ST MICHAEL PARISH HALL**
## **REGISTERED CHARITY NUMBER 501087**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF**
## **NORTH RODE ST MICHAEL PARISH HALL**
I report to the Trustees on my examination of the attached accounts of the above charity (“the Trust”) for the year ended 31[st] December 2025.
## **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 Trust’s accounts 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 can confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
1. the accounting records were not kept in accordance with section 130 of the Charities Act; or
2. the accounts did not accord with the accounting records; or
3. the accounts did 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.
A.C. Kennedy., M.A. F.C.A
30 Bollinbarn, Macclesfield, Cheshire, SK10 3DL
8[th] May, 2026
**NORTH RODE ST MICHAEL PARISH HALL**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)**
## **FOR THE YEAR ENDED 31st DECEMBER 2025**
|**Notes**
**INCOMING RESOURCES**
**Incoming Resources from Generated Funds**
:-
**Investment Income and Interest**
2
**Other Income/Recharges**
3
**Incoming Resources from Charitable Activities**
:-
Grants and Donations
4
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Expenditure on Raising Funds**
:-
Investment Property Management Costs
5
**TOTAL RESOURCES EXPENDED**
**NET RESOURCES EXPENDED BEING NET**
**MOVEMENT IN FUNDS**
6
**Reconciliation of Funds**
Total Funds at 1stJanuary 2025/2024
**TOTAL FUNDS AT 31**
**st**
**MARCH 2024/2023**
11|**Unrestricted**
**Funds**
**2025**
**£**
25,594
13,837
-
39,431
31,502
31,502
7,929
770,900
778,829|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-
-
-
-|**Total**
**Funds**
**2025**
**£**
25,594
13,837
-
39,431
31,502
31,502
7,929
770,900
778,829|**Total**
**Funds**
**2024**
**£**
24,604
9,285
12,050
45,939
26,587
26,587
19,352
751,548|**Total**
**Funds**|**Total**|
|---|---|---|---|---|---|---|---|
||
|
||||||
|||||||**2024**
**£**
24,604
9,285
12,050|**2024**|
|||||||45,939||
||||
|||26,587||
|||||||26,587||
||||||770,900|||
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The attached notes form part of these accounts.
**NORTH RODE ST MICHAEL PARISH HALL** Charity Number 501087 **BALANCE SHEET AS AT 31st DECEMBER 2025**
|**FIXED ASSETS**
Tangible Fixed Assets
**CURRENT ASSETS**
Debtors
Cash at Bank and in Hand
**CREDITORS**
**:**Amounts Falling Due
Within One Year
**NET CURRENT ASSETS**
**NET ASSETS**
**UNRESTRICTED FUNDS**
**RESTRICTED FUNDS**
**TOTAL FUNDS**|**Notes**
6
7
8
9
10
10
10|**2025**
**£**
6,458
316,825
323,283
(4,454)
|**2025**|**£**
460,000
318,829
778,829
778,829
-
778,829|**2024**
**£**
120
318,537
318,657
(7,757)|**2024**|**£**
460,000
310,900|
|---|---|---|---|---|---|---|---|
||||||||770,900|
||||||||770,900
-
770,900|
The trustees have prepared accounts in accordance with section 138 of the Charities Act 2011.
Approved by the Board of Trustees on 8[th] May, 2026 and signed on its behalf by
M.J. Bullock ) ) ) **Trustees** ) A.H. Hayes )
The attached notes form part of these accounts.
**NORTH RODE ST MICHAEL PARISH HALL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31st DECEMBER 2025**
.
## **ACCOUNTING POLICIES**
The principal accounting policies adopted 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 (FRS102) (effective 1 January 2015) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
North Rode St Michael Parish Hall meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transition value unless otherwise stated in the relevant accounting policy note.
The financial statements are presented in Sterling (£) and have been rounded to the nearest pound.
## b)
## **Preparation of the accounts on a Going Concern Basis**
Given the current levels of reserves and Net Current Assets, the trustees are of the view that the charity is a going concern.
## c)
## **Income**
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement 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 reliably.
Donations and revenue grants are credited to the Statement of Financial Activities on a receivable basis. Capital grants are shown as deferred income and credited to the Statement of Financial Activities over the same depreciation periods as the assets to which they relate.
## d) **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 payable by the Bank.
## e) **Fund Accounting**
Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, and where appropriate, a fair allocation of the depreciation charge.
## f)
## **Expenditure**
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.
**NORTH RODE ST MICHAEL PARISH HALL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** (CONTINUED)
## g) **Fixed Assets and Depreciation**
## **Investment Property**
Investment property is carried at fair value. Any changes in fair value are recognised in the profit or loss. Depreciation has not been provided on investment property as it is company policy to maintain properties in good condition which prolongs their useful life and any depreciation involved would not be material. Costs of repairs and maintenance are charged against revenue in the year in which they are incurred.
## h) **Impairment of Assets** :-
At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in the Statement of Financial Activities.
If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in the Statement of Financial Activities
## i) **Debtors**
Debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## j) **Cash at Bank and in Hand**
Cash at bank and cash in hand includes cash and balances in bank current accounts and bank deposit accounts.
## 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 has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
## m) **Related Party Transactions**
No related party transactions have occurred during the year.
## **NORTH RODE ST MICHAEL PARISH HALL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** (CONTINUED)
## 2. **INVESTMENT INCOME AND INTEREST**
|Interest on cash deposits with UK banks
Investment property rental income|**Unrestricted**
**Funds**
**2025**
**£**
12,177
13,417
25,594|**Restricted**
**Funds**
**2025**
**£**
-
-
-|**Restricted**
**Funds**
**2025**
**£**
-
-
-|**Total Funds**
**2025**
**2024**
**£**
**£**
12,177
13,417
11,946
12,658
25,594
24,604|
|---|---|---|---|---|
||||||
||||
||
|3.|**OTHER INCOME/RECHARGES**
Utilities
Repairs
Insurance|**Unrestricted**
**Funds**
**2025**
**£**
12,577
360
900
13,837|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-|**Total Funds**
**2025**
**2024**
**£**
**£**
12,577
8,334
360
120
900
831
13,837
9,285|
|---|---|---|---|---|---|
|||
|
|||
|||||
||
|||||||
4. **GRANTS AND DONATIONS**
|**RANTS AND DONATIONS**|||||||
|---|---|---|---|---|---|---|
|Cheshire East Council
Insurance|**Unrestricted**
**Funds**
**2025**
**£**
-
-
-||**Restricted**
**Funds**
**2025**
**£**
-
-
-||
|**Total Funds**
**2025**
**2024**
**£**
**£**
-
12,000
-
50
-
12,050|
||
||
||||
|||
||
|||
|||||||
|
||||||||
5. **INVESTMENT PROPERTY MANAGEMENT COSTS**
|Utilities
Insurance
Repairs and improvements
Professional fees
Bank charges|**Unrestricted**
**Funds**
**2025**
**£**
11,904
1,808
16,190
1,540
60
31,502|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-|**Restricted**
**Funds**
**2025**
**£**
-
-
-
-
-
-|**Total Funds**
**2025**
**2024**
**£**
**£**
11,904
7,776
1,808
1,811
16,190
14,659
1,540
2,281
60
60
31,502
26,587|
|---|---|---|---|---|
||
|
|||
||||
||
||||||
**NORTH RODE ST MICHAEL PARISH HALL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## 6. **TANGIBLE FIXED ASSETS**
|**ANGIBLE FIXED ASSETS**||||
|---|---|---|---|
|**Valuation**
:-
As at 1stJanuary 2025 and 31stDecember 2025
**Depreciation**
:-
As at 1stJanuary 2025 and 31stDecember 2025
**Net Book Value**
:-
As at 31stDecember 2025
As at 31stDecember 2024|**Investment**
**Property**
**£**
460,000
-
460,000
460,000|||
|||||
||||-|
||||460,000|
||||460,000|
No depreciation is provided on Investment Property. It is the charity’s policy to fully maintain its property and the cost of this maintenance is charged in full in the Statement of Financial Activities each year.
The trustees consider that any provision for depreciation would be immaterial
## 7.
## 8.
|**DEBTORS**
Due within one year
Prepayments
Other Debtors
**CREDITORS**
**:**Amounts Falling Due Within One Year
Other Creditors
Accruals|**2025**
**£**
4,597
1,861
6,458
**£**
3,586
868
4,454|**2024**
**£**
-
120
120
**£**
7,757
-
7,757|
|---|---|---|
## **NORTH RODE ST MICHAEL PARISH HALL**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31st DECEMBER 2025** _(CONTINUED)_
## 9. **ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**NALYSIS OF NET ASSETS BETWEEN FUNDS**||||||
|---|---|---|---|---|---|
|Tangible Fixed Assets
Current Assets
Current Liabilities
|**General**
**Funds**
**£**
460,000
323,283
(4,454)
778,829|**Restricted**
**Funds**
**£**
-
-
-
-
|||**Total**
**Funds**
**£**
460,000
323,283
(4,454)
778,829|
||||
|||
|||||||
## 10. **MOVEMENT IN FUNDS**
|
**Restricted Funds**
**Unrestricted Funds**
General Funds
**TOTAL UNRESTRICTED FUNDS**
**TOTAL FUNDS**|**At 1**
**st**
**January**
**2025**
£
-
770,900
770,900
770,900|**Incoming**
**Resources**
£
-
39,431
39,431
39,431|**Outgoing**
**Resources**
£
-
(31,502)
(31,502)
(31,502)|**At 31**
**st**
**December**|**At 31**
**st**
**December**|
|---|---|---|---|---|---|
||||||**2025**
£
-
778,829|
||||||778,829|
||||||778,829|