Charity registration number 219181 (England and Wales)
Company registration number 00441187
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Crudge
D Talbot
J Cunningham
Secretary
J Totty
Charity number (England and Wales)
219181
Company number
00441187
Registered office
36 Clay Lane
Timperley
Altrincham
Cheshire
WA15 7AB
Accountants
Xeinadin North West Limited
First Floor, The Foundation
Herons Way
Chester Business Park
Chester
Cheshire
CH4 9GB
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
CONTENTS
Page
Trustees' report
1
Accountants' report
2
Statement of financial activities
3
Balance sheet
4
Notes to the financial statements
5 - 7
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 1 -

The trustees present their annual report and financial statements for the period ended 31 December 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities
Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and constitutes a company limited by guarantee, as defined by the Companies Act 2006.

The trustees, who are also the directors for the purpose of company law, and who served during the period and up to the date of signature of the financial statements were:

P Crudge
D Talbot
J Shasha
(Resigned 6 November 2024)
J Cunningham
M G Ireland
(Resigned 6 November 2024)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' r eport was approved by the Board of Trustees.

P Crudge
Trustee
27 October 2025
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
ACCOUNTANTS REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CHESHIRE MASONIC TRUSTEE CORPORATION LTD FOR THE PERIOD ENDED 31 DECEMBER 2024
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Cheshire Masonic Trustee Corporation Ltd for the period ended 31 December 2024, which comprise the statement of financial activities and the related notes from the charity’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Cheshire Masonic Trustee Corporation Ltd and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Cheshire Masonic Trustee Corporation Ltd and the charity's trustees as a body, for our work or for this report.

It is your duty to ensure that Cheshire Masonic Trustee Corporation Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Cheshire Masonic Trustee Corporation Ltd. You consider that Cheshire Masonic Trustee Corporation Ltd is exempt from the statutory audit requirement for the period, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of Cheshire Masonic Trustee Corporation Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory f inancial statements.

Xeinadin North West Limited
First Floor, The Foundation
27 October 2025
Herons Way
Chester Business Park
Chester
Cheshire
CH4 9GB
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 3 -

The charity has not been active during the current or preceding period. It received no income and incurred no expenditure, and therefore made neither surplus nor deficit.

CHESHIRE MASONIC TRUSTEE CORPORATION LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 4 -
2024
2024
Notes
£
£
£
£
The funds of the charity
-
0
-
0

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the period ended 31 December 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 27 October 2025
P Crudge
Trustee
Company registration number 00441187 (England and Wales)
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 5 -
1
Accounting policies
Charity information

Cheshire Masonic Trustee Corporation Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 36 Clay Lane, Timperley, Altrincham, Cheshire, WA15 7AB.

1.1
Reporting period

The accounts have been shortened to a reporting date of 31 December and cover a period of 9 months. This has been done to better align the financial reporting with the funding pattern of the charity. As such the prior period figures are not entirely comparable.

1.2
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.5
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.6
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.7
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the period.
CHESHIRE MASONIC TRUSTEE CORPORATION LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2024
- 7 -
3
Employees

The average monthly number of employees during the period was:

2024
2024
Number
Number
Total
0
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

Key management personnel were not remunerated for their roles.

4
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

5
Related party transactions

There were no disclosable related party transactions during the period (2024 - none).

2024-12-31 2024-05-01 false false CCH Software iXBRL Review & Tag 2025.2 00441187 2024-05-01 2024-12-31 00441187 bus:Director1 2024-05-01 2024-12-31 00441187 bus:Director2 2024-05-01 2024-12-31 00441187 bus:Director4 2024-05-01 2024-12-31 00441187 bus:CompanySecretary1 2024-05-01 2024-12-31 00441187 bus:Director3 2024-05-01 2024-12-31 00441187 bus:Director5 2024-05-01 2024-12-31 00441187 2024-12-31 00441187 2024-04-30 00441187 2023-05-01 2024-04-30 00441187 bus:FRS102 2024-05-01 2024-12-31 00441187 bus:AuditExemptWithAccountantsReport 2024-05-01 2024-12-31 00441187 bus:FullAccounts 2024-05-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP