2025-12-31-accounts - The Parish Hall Charity

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THE PARISH HALL CHARITY, DIDSBURY

FINANCIAL STATEMENTS

31 DECEMBER 2025

Charity Number: 501253

THE PARISH HALL CHARITY, DIDSBURY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS Officers and Professional Advisors Trustees’ Annual Report Independent Examiner’s Report Receipts & Payments Account Statement of Assets Notes to the Accounts	PAGE
	3 4 – 5 6 7 8 9 - 10

THE PARISH HALL CHARITY, DIDSBURY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

OFFICERS AND PROFESSIONAL ADVISORS

The Trustees: Revd Canon Dr N. Bundock (resigned 30 April 2025) Mr J. Parkin (appointed 19 May 2025) Mrs H. A. Lowe Mr T. J. Turvey

Principal Address: 6 Barlow Moor Road Didsbury Manchester M20 6TR Agents and Advisors Bankers: CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Independent Examiner: Steven Nixon, BSc (Hons) FCCA Langers MN Limited Chartered Certified Accountants & Registered Auditor 8-10 Gatley Road Cheadle SK8 1PY

THE PARISH HALL CHARITY, DIDSBURY 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.

LEGAL STATUS

The Parish Hall Charity, Didsbury is a Registered Charity with Registration Number 501253. The Charity is governed by a Scheme dated 16 December 1982.

OBJECTIVES OF THE CHARITY

The objects of the Charity are furthering the religious and other charitable work of the Church of England in the parish of St James & Emmanuel, Didsbury.

ORGANISATION

Although the three Trustees hold ultimate responsibility for the Charity, its day-to-day management is carried out by the staff and volunteers of St James & Emmanuel Parish in the Deanery of Stretford and South Manchester in the Diocese of Manchester. This parish uses the building, 6 Barlow Moor Road, which is owned by the Charity.

TRUSTEE SELECTION METHOD

The body of trustees consists of three competent persons being one ex-officio and two nominated trustees. The ex-officio trustee is the Rector of the Parish of St James and Emmanuel, Didsbury. Since the parish is currently in vacancy, a Churchwarden who is a joint sequestrator in the absence of the Rector has taken the ex-officio trustee role. The nominated trustees are appointed by the Parochial Church Council (PCC) of the said parish. The nominated trustees serve a term of five years.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

The building continues to be well used. Due to some room vacancies, rental income for 2025 has decreased by 7% over 2024, a drop of £3,106. By the year end, only two rooms remained vacant, with one of those being filled in January 2026.

2025 expenditure amounted to £31,753, a decrease of £25,073 compared with 2024. The main reasons for this were less remedial work, just £6,207, took place in the year and utility costs of £8,580 were lower than last year too. General maintenance dropped to a more typical level having increased last year for a 5 yearly electrical compliance survey and one-off accessibility improvements in the cellar. No legal fees or valuation report costs were incurred this year either.

Overall, reserves were increased in the year by £10,406 to improve the year end bank balance to £31,115.

THE PARISH HALL CHARITY, DIDSBURY TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

PUBLIC BENEFIT

When planning activities for the year, the trustees have taken into consideration the Charity Commission’s guidance on public benefit, and particularly the specific guidance on charities for the advancement of religion. We provide charitable and community groups the use of rooms at subsidised rents and church related activities take place in the building at no charge.

RESERVES POLICY

The Charity has traditionally operated with low reserves. However, reserve levels have improved over the past few years, enabling further remedial work, which is an ongoing matter for this listed building.

INVESTMENTS SELECTION POLICY

The charity takes a low-risk view when selecting investment funds such that all the charity’s funds are invested in low-risk products.

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 year and of its financial position at the end of the year (unless the charity is entitled to prepare accounts on the alternative receipts and payments basis). In preparing financial statements giving a true and fair view, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. The Trustees 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.

Signed by order of the Trustees on 24 March 2026

Mr. J. Parkin

THE PARISH HALL CHARITY, DIDSBURY INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Independent examiner’s report to the Trustees of The Parish Hall Charity, Didsbury

I report to the trustees on my examination of the accounts of The Parish Hall Charity, Didsbury for the year ended 31[st] December 2025, which are set out on pages 7 to 10.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Trustees 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 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material 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.

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.

Steven Nixon, BSc (Hons) FCCA

For and on behalf of: Langers MN Limited Chartered Certified Accountants & Registered Auditor 8-10 Gatley Road Cheadle SK8 1PY Date:

THE PARISH HALL CHARITY, DIDSBURY RECEIPTS & PAYMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Notes Receipts Charitable activities 2 Bank interest Sub total receipts Asset and investment sales Receipts from sale of fixed assets Sub total receipts Total receipts Payments Charitable activities 3 Governance costs 4 Sub total payments Total payments Net receipts for the year Cash funds at 1 January 2025 Cash funds at 31 December 2025	Unrestricted Endowment Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ 41,771 - 41,771 44,877 388 - 388 123
	42,159 - 42,159 45,000
	- - - 20,000
	- - - 20,000

	42,159 - 42,159 65,000
	31,357 - 31,357 54,818 396 - 396 2,008
	31,753 - 31,753 56,826

	31,753 - 31,753 56,826

	10,406 - 10,406 8,174
	20,709 - 20,709 12,535
	31,115 - 31,115 20,709

THE PARISH HALL CHARITY, DIDSBURY STATEMENT OF ASSETS AND LIABILITIES AS AT 31 DECEMBER 2025

Notes Assets retained Property – 6 Barlow Moor Road Fixtures – Fire alarm 5 Cash funds Deposit Bank Account Current Bank Account	Unrestricted Endowment Total Total Funds Funds Funds Funds 2025 2025 2025 2024 £ £ £ £ - 180,000 180,000 180,000 2,052 - 2,052 2,052
	2,052 180,000 182,052 182,052
	21,036 - 21,036 15,666 10,079 - 10,079 5,043
	31,115 - 31,115 20,709

The charity was owed rent of £3,115 and had utility liabilities of £1,025 at 31 December 2025. The receipts and payments will be included in the 2026 accounts.

These accounts were approved by the Trustees on 24 March 2026 and signed on behalf by:

Mr. J. Parkin

Mrs H. A. Lowe

THE PARISH HALL CHARITY, DIDSBURY NOTES TO THE ACCOUNTS – YEAR ENDED 31 DECEMBER 2025

1. Statement of Accounting Policies

Basis of Accounting

The accounts have been prepared on the receipts and payments basis in accordance with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations.

Funds

Funds consist of unrestricted and endowment amounts. The Charity may use unrestricted amounts at its discretion in furtherance of the general objectives of the Charity. Endowment amounts arose from the sale of Sandhurst Road, the proceeds from which are held on deposit and applied for specific purposes.

2. Receipts from Charitable Activities

AA Group Building Sense Dignity Donelan Property Gerard Mooney JO Jingles L’Arche Maria Lopez Sam Parker Aaron Saffer St James & Emmanuel Academy Trust Other casual lets Wi-Fi Contribution	2025 2024 £ £ 600 600 9,000 8,760 4,380 4,260 6,000 5,840 940 1,990 252 892 8,450 9,649 3,300 3,900 710 - 1,720 - - 3,360 5,849 5,001 570 625
	41,771 44,877

THE PARISH HALL CHARITY, DIDSBURY

NOTES TO THE ACCOUNTS – YEAR ENDED 31 DECEMBER 2025

3. Payments for Charitable Activities

3. Payments for Charitable Activities
General maintenance Cleaning Insurance* Utilities Wi-Fi Installation and Charges St James & Emmanuel Management charge (incl. caretaking) Remedial Work	2025 2024 £ £ 3,608 6,238 3,338 3,606 3,079 5,944 8,580 12,254 545 501 6,000 6,000 6,207 20,275
	31,357 54,818

*Note: insurance for 2023 has been paid from the bank on 31 Dec but was not cleared until the following accounting year 2024 and is thus not reflected in the accounts until the year of payment.

4. Governance Costs

Governance Costs
Independent Examination Fees Land Valuation Report Legal Fees in Respect of Sale of Land	2025 2024 £ £ 396 - 384 480 - 1,144
	396 2,008

5. Assets Retained

The property at 6 Barlow Moor Road was valued on 27 July 2000 by Roger Hannah & Co at £180,000, which is lower than the open market value for development of £300,000, because the Charity does not collect full market rents. The trustees have considered this and are happy to continue, because of the value to the parish of the organisations to which we let rooms. The lessees have security of tenure and so the trustees believe the appropriate valuation is the lower figure of £180,000.

In 2005, a new fire alarm was fitted at a cost of £2,052, giving total fixed assets at 31 December 2005 of £182,052. There has been no movement since 2005.

The value of Freehold	Property comprises: -
	£
Purchase price	125,000
Revaluation	55,000
	180,000