IRIS Accounts Production v26.1.10.61 Other Company accounts True false Pounds 1.4.25 31.3.26 31.3.26 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true 0 0 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 03675916 2025-03-31 03675916 2026-03-31 03675916 2025-04-01 2026-03-31 03675916 2024-03-31 03675916 2024-04-01 2025-03-31 03675916 2025-03-31 03675916 ns0:CharitableCompanyLimitedByGuarantee 2025-04-01 2026-03-31 03675916 ns15:PoundSterling 2025-04-01 2026-03-31 03675916 ns11:FRS102 2025-04-01 2026-03-31 03675916 ns0:IndependentExaminationCharity 2025-04-01 2026-03-31 03675916 ns11:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 03675916 ns11:FullAccounts 2025-04-01 2026-03-31 03675916 ns0:CharitiesSORP 2025-04-01 2026-03-31 03675916 ns16:EnglandWales 2025-04-01 2026-03-31 03675916 ns11:RegisteredOffice 2025-04-01 2026-03-31 03675916 ns0:Trustee2 2025-04-01 2026-03-31 03675916 ns0:Trustee1 2025-04-01 2026-03-31 03675916 ns0:Trustee3 2025-04-01 2026-03-31 03675916 ns0:Trustee4 2025-04-01 2026-03-31 03675916 ns0:Trustee5 2025-04-01 2026-03-31 03675916 ns0:Trustee6 2025-04-01 2026-03-31 03675916 ns0:Trustee7 2025-04-01 2026-03-31 03675916 ns0:Trustee8 2025-04-01 2026-03-31 03675916 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 03675916 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 03675916 ns0:Activity8 ns0:TotalUnrestrictedFunds 2025-04-01 2026-03-31 03675916 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2025-04-01 2026-03-31 03675916 ns0:Activity8 2025-04-01 2026-03-31 03675916 ns0:Activity8 2024-04-01 2025-03-31 03675916 ns0:TotalUnrestrictedFunds 2025-03-31 03675916 ns0:TotalRestrictedIncomeFunds 2025-03-31 03675916 ns0:TotalUnrestrictedFunds 2026-03-31 03675916 ns0:TotalRestrictedIncomeFunds 2026-03-31 03675916 ns0:TotalUnrestrictedFunds ns10:WithinOneYear 2026-03-31 03675916 ns0:TotalRestrictedIncomeFunds ns10:WithinOneYear 2026-03-31 03675916 ns10:WithinOneYear 2026-03-31 03675916 ns10:WithinOneYear 2025-03-31 03675916 ns10:FurnitureFittingsToolsEquipment 2025-04-01 2026-03-31 03675916 2 2025-04-01 2026-03-31 03675916 ns10:OwnedAssets 2025-04-01 2026-03-31 03675916 ns10:OwnedAssets 2024-04-01 2025-03-31 03675916 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 03675916 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 03675916 ns0:Activity8 ns0:TotalUnrestrictedFunds 2024-04-01 2025-03-31 03675916 ns0:Activity8 ns0:TotalRestrictedIncomeFunds 2024-04-01 2025-03-31 03675916 ns10:FurnitureFittings 2025-03-31 03675916 ns10:FurnitureFittings 2025-04-01 2026-03-31 03675916 ns10:FurnitureFittings 2026-03-31 03675916 ns10:FurnitureFittings 2025-03-31 03675916 ns10:BetweenOneFiveYears 2026-03-31 03675916 ns10:BetweenOneFiveYears 2025-03-31 03675916 ns10:MoreThanFiveYears 2026-03-31 03675916 ns10:MoreThanFiveYears 2025-03-31 03675916 ns10:AllPeriods 2026-03-31 03675916 ns10:AllPeriods 2025-03-31

REGISTERED COMPANY NUMBER: 03675916 (England and Wales)

REGISTERED CHARITY NUMBER: 1076917

KNUTSFORD HERITAGE CENTRE

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

KNUTSFORD HERITAGE CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

| Page |

Report of the Trustees | 1 |  | to |  | 2

Independent Examiner's Report | 3 |

Statement of Financial Activities | 4 |

Balance Sheet | 5 |  | to |  | 6

Notes to the Financial Statements | 7 |  | to |  | 12

KNUTSFORD HERITAGE CENTRE (REGISTERED NUMBER: 03675916)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The trustees have adopted the provisions of 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 January 2019).

OBJECTIVES AND ACTIVITIES

Aim and purposes

The Charity operated from 6th August 1999 under a trust deed laid down by its predecessor, The Macclesfield & Vale Royal Groundwork Trust Ltd. The objects of the Charity are:

(a) Informing Knutsford and district about the history and customs of Knutsford.

(b) Gathering further historical information.

(c) Education by means of in house lectures and seminars.

(d) Liaison with schools and other local organisations.

(e) Assisting local artists by providing display areas.

(f) Conservation of The Knutsford Millennium Tapestry.

(g) Encouraging visitors throughout the country.

Objectives and activities

We review our aims, objectives and activities regularly throughout the year. The review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to the community. The review also helps us ensure our aim, objectives and activities remain focused on our stated purposes.

Achievements and performance

The Charity has continued to provide historical and educational support to all visitors over a broad age group spectrum.

Financial review

Against the backdrop of limited resources and funding, the Charity has actively sought Trustees from different walks of life with different expertise. All activities including Trustees work is conducted by volunteers. Funding has been actively sought from diverse sources, and a restructure of the shop and its stock has been undertaken.

Reserves policy

It is the policy to maintain the free reserves of the Charity defined as unrestricted funds at a level which always equates to or exceeds approximately twelve months unrestricted expenditure. Applications for funding specific events are well in hand and expectation of success is high.

Risk

The Trustees have considered the major operational risks which the Charity faces and confirm systems have been established to enable regular reports to be produced so that the necessary steps can be taken to mitigate these risks.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

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

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03675916 (England and Wales)

Registered Charity number

1076917

KNUTSFORD HERITAGE CENTRE (REGISTERED NUMBER: 03675916)

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 MARCH 2026

Registered office

90A King Street

Knutsford

Cheshire

WA16 6ED

Trustees

V Bryant

C G Henretty (Chair)

S Harris

R Dallimore

J Nicholson

V Hainsworth

J McCappin

C Banks (appointed 1.4.25)

Independent Examiner

Murray Smith LLP

Chartered Accountants

Darland House

44 Winnington Hill

Northwich

Cheshire

CW8 1AU

Approved by order of the board of trustees on 8 July 2026 and signed on its behalf by:

C G Henretty - Trustee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF

KNUTSFORD HERITAGE CENTRE

Independent examiner's report to the trustees of Knutsford Heritage Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

1. | accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

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

3. | the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

4. | the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Nicola Tucker

Murray Smith LLP

Chartered Accountants

Darland House

44 Winnington Hill

Northwich

Cheshire

CW8 1AU

8 July 2026

KNUTSFORD HERITAGE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

INCOME AND ENDOWMENTS FROM

Donations and legacies | 21,160 |  | 581 |  | 21,741 |  | 37,118 |

Other trading activities | 2 | 8,621 |  | - |  | 8,621 |  | 12,414 |

Investment income | 3 | 241 |  | - |  | 241 |  | 595 |

Total | 30,022 |  | 581 |  | 30,603 |  | 50,127 |

EXPENDITURE ON

Raising funds | 3,426 |  | - |  | 3,426 |  | 3,210 |

Charitable activities

Projects and activities |

| 32,421 |  | - |  | 32,421 |  | 30,199 |

Total | 35,847 |  | - |  | 35,847 |  | 33,409 |

NET INCOME/(EXPENDITURE) | (5,825 | ) | 581 |  | (5,244 | ) | 16,718 |

RECONCILIATION OF FUNDS

Total funds brought forward | 59,389 |  | 403 |  | 59,792 |  | 43,074 |

TOTAL FUNDS CARRIED FORWARD | 53,564 |  | 984 |  | 54,548 |  | 59,792 |

KNUTSFORD HERITAGE CENTRE (REGISTERED NUMBER: 03675916)

BALANCE SHEET

31 MARCH 2026

| 2026 |  | 2025

| Unrestricted |  | Restricted |  | Total |  | Total

| fund |  | fund |  | funds |  | funds

| Notes | £ | £ | £ | £ |

FIXED ASSETS |

Tangible assets | 7 | 11,429 |  | - |  | 11,429 |  | 16,866 |

CURRENT ASSETS |

Stocks | 8 | 6,480 |  | - |  | 6,480 |  | 4,387 |

Debtors | 9 | 1,259 |  | - |  | 1,259 |  | 1,170 |

Cash at bank | 35,591 |  | 984 |  | 36,575 |  | 38,450 |

43,330 |  | 984 |  | 44,314 |  | 44,007 |

CREDITORS |

Amounts falling due within one year | 10 | (1,195 | ) | - |  | (1,195 | ) | (1,081 | )

NET CURRENT ASSETS | 42,135 |  | 984 |  | 43,119 |  | 42,926 |

TOTAL ASSETS LESS CURRENT LIABILITIES | 53,564 |  | 984 |  | 54,548 |  | 59,792 |

NET ASSETS | 53,564 |  | 984 |  | 54,548 |  | 59,792 |

FUNDS | 12

Unrestricted funds | 53,564 |  | 59,389 |

Restricted funds | 984 |  | 403 |

TOTAL FUNDS | 54,548 |  | 59,792 |

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

KNUTSFORD HERITAGE CENTRE (REGISTERED NUMBER: 03675916)

BALANCE SHEET - continued

31 MARCH 2026

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

The financial statements were approved by the Board of Trustees and authorised for issue on 8 July 2026 and were signed on its behalf by:

C G Henretty - Trustee

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Income

| The policies adopted for the recognition of income are as follows:

| Sale of goods

| Income from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of income can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods.

| Rendering of services

| When the outcome of a transaction can be estimated reliably, income is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to a notable milestone.

| Where the outcome cannot be measured reliably, income is recognised only to the extent of the expenses recognised that are recoverable.

| Grants

| Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, and 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.

| Resources expended

| Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recoverable, and is reported as part of the expenditure to which it relates.

| Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the Charity's shop.

| Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Fixtures and fittings | - | 20% on cost

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| The charity is exempt from corporation tax on its charitable activities.

| Fund accounting

| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

1. | ACCOUNTING POLICIES - continued

| Fund accounting

| Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

2. | OTHER TRADING ACTIVITIES

| 2026 |  | 2025

£ | £ |

| General sales | 8,621 |  | 12,414 |  |

3. | INVESTMENT INCOME

| 2026 |  | 2025

£ | £ |

| Interest received | 241 |  | 595 |  |

4. | NET INCOME/(EXPENDITURE)

| Net income/(expenditure) is stated after charging/(crediting): |

| 2026 |  | 2025

£ | £ |

| Depreciation - owned assets | 5,437 |  | 2,837 |  |

| Other operating leases | 12,500 |  | 12,500 |  |

5. | TRUSTEES' REMUNERATION AND BENEFITS

| There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

| Trustees' expenses

| There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

6. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

| Unrestricted |  | Restricted |  | Total

| fund |  | fund |  | funds

£ | £ | £ |

| INCOME AND ENDOWMENTS FROM

| Donations and legacies | 36,554 |  | 564 |  | 37,118 |

| Other trading activities | 12,414 |  | - |  | 12,414 |

| Investment income | 595 |  | - |  | 595 |

| Total | 49,563 |  | 564 |  | 50,127 |

| EXPENDITURE ON

| Raising funds | 3,038 |  | 172 |  | 3,210 |

| Charitable activities

| Projects and activities |

|  | 30,199 |  | - |  | 30,199 |

| Total | 33,237 |  | 172 |  | 33,409 |

| NET INCOME | 16,326 |  | 392 |  | 16,718 |

| RECONCILIATION OF FUNDS

| Total funds brought forward | 43,063 |  | 11 |  | 43,074 |

| TOTAL FUNDS CARRIED FORWARD | 59,389 |  | 403 |  | 59,792 |

7. | TANGIBLE FIXED ASSETS

| Fixtures

| and

| fittings

£ |

| COST

| At 1 April 2025 and 31 March 2026 | 42,221 |  |

| DEPRECIATION

| At 1 April 2025 | 25,355 |  |

| Charge for year | 5,437 |  |

| At 31 March 2026 | 30,792 |  |

| NET BOOK VALUE

| At 31 March 2026 | 11,429 |  |

| At 31 March 2025 | 16,866 |  |

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

8. | STOCKS

2026 | 2025 |

£ | £ |

| Stocks | 6,480 |  | 4,387 |  |

9. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Prepayments and accrued income | 1,259 |  | 1,170 |  |

10. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026 | 2025 |

£ | £ |

| Accruals and deferred income | 1,195 |  | 1,081 |  |

11. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 12,500 |  | 12,500 |  |

| Between one and five years | 50,000 |  | 50,000 |  |

| In more than five years | 100,000 |  | 112,500 |  |

162,500 |  | 175,000 |  |

12. | MOVEMENT IN FUNDS

| Net |  |

| movement |  | At |

| At 1.4.25 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 59,389 |  | (5,825 | ) | 53,564 |  |

| Restricted funds

| Restricted fund | 403 |  | 581 |  | 984 |  |

| TOTAL FUNDS | 59,792 |  | (5,244 | ) | 54,548 |  |

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

12. | MOVEMENT IN FUNDS - continued

| Net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 30,022 |  | (35,847 | ) | (5,825 | ) |

| Restricted funds

| Restricted fund | 581 |  | - |  | 581 |  |

| TOTAL FUNDS | 30,603 |  | (35,847 | ) | (5,244 | ) |

| Comparatives for movement in funds

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.25 |

£ | £ | £ |

| Unrestricted funds

| General fund | 43,063 |  | 16,326 |  | 59,389 |  |

| Restricted funds

| Restricted fund | 11 |  | 392 |  | 403 |  |

| TOTAL FUNDS | 43,074 |  | 16,718 |  | 59,792 |  |

| Comparative net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 49,563 |  | (33,237 | ) | 16,326 |  |

| Restricted funds

| Restricted fund | 564 |  | (172 | ) | 392 |  |

| TOTAL FUNDS | 50,127 |  | (33,409 | ) | 16,718 |  |

KNUTSFORD HERITAGE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MARCH 2026

12. | MOVEMENT IN FUNDS - continued

| A current year 12 months and prior year 12 months combined position is as follows:

| Net |  |

| movement |  | At |

| At 1.4.24 |  | in funds |  | 31.3.26 |

£ | £ | £ |

| Unrestricted funds

| General fund | 43,063 |  | 10,501 |  | 53,564 |  |

| Restricted funds

| Restricted fund | 11 |  | 973 |  | 984 |  |

| TOTAL FUNDS | 43,074 |  | 11,474 |  | 54,548 |  |

| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

| Incoming |  | Resources |  | Movement |

| resources |  | expended |  | in funds |

£ | £ | £ |

| Unrestricted funds

| General fund | 79,585 |  | (69,084 | ) | 10,501 |  |

| Restricted funds

| Restricted fund | 1,145 |  | (172 | ) | 973 |  |

| TOTAL FUNDS | 80,730 |  | (69,256 | ) | 11,474 |  |

13. | RELATED PARTY DISCLOSURES

| There were no related party transactions for the year ended 31 March 2026.