The Directors present their annual report and financial statements for the year ended 31 December 2025.

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 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 January 2019).

The objectives of the charity are the advancement of Christian religion and the advancement of Christian education.

In planning our objectives for the year and planning our activities, the trustees have considered the charity commissions guidance on public benefit.

Public worship is held in the chapel each Tuesday and Sunday and a programme of other worship and events as described below.

Whirlow Grange Trust (the trust)

The trust had for many years owned the freehold of the land and buildings at Whirlow Grange. Following a Charity Commission Scheme on 17 June 2004 the Trust's objects were changed to further the objects of the company and the Trust's freehold property encompassing the Whirlow Grange conference centre was identified as permanent endowment of the Trust.

In addition a uniting direction was made so that the company and the trust be treated as a single charity for the purpose of administration and accounts.

Following the sale of the conference centre and grounds in August 2014 the proceeds have been invested in quoted investments and this remains as part of the functional endowment of the charity.

Supporters and volunteers

The charity is fortunate in having a significant group of supporters and volunteers without whom it would be difficult to operate. The board wishes to put on record its deepest thanks for their financial and practical commitment and hard work that ensures that both property and programme are presented to the highest standard.

Whirlow Spirituality Centre at the Chapel of the Holy Spirit

2025 has been a year of some growth and development in the programme of regular worship and reflection at the Centre and has been a successful year for the programme of events. There was an increase in external bookings and the trustees also agreed to clarify and tighten the criteria for grant giving, leading to a reduction in grant payments. The result has been to end the year in a healthy financial situation. We are very grateful for the financial support provided by the Church Burgesses Trust over the years 2024-2026 and for all who give regular financial support by donation.

There have been no staff changes this year. However, Hannah Walter was on shared parental leave from July until the end of the year, and we were grateful that Cath Williamson was able to step in and cover her role during that time. Earlier in the year we moved to become an employer, rather than staff being employed through All Saints Ecclesall, and this has brought some financial benefit. New volunteers have joined us during the year and some experienced volunteers have moved away or needed to step back. We have been very grateful for all the work and support from our volunteers which enable us to offer a vibrant and well-received programme.

External bookings of the Centre increased, with 86 bookings in 2025, as against 69 in 2024. These were from a range of Christian groups and also other organisations offering learning, reflective and therapeutic activities, often informed by wider faith and spiritual traditions. Over the year we saw an increase in bookings from St Hild Theological College which will continue in 2026, but we expect a reduction in bookings from the Diocese of Sheffield in the year to come. The number of bookings for yoga groups reduced in the second part of 2025 as they found it hard to meet our hire charge and, having experimented with an hourly rate for shorter sessions, we felt unable to continue to offer that as the administration and maintenance of premises needed outweighed the financial gain. We offered reduced cost opportunities in the summer months, when we have struggled to attract external bookings, and this paid off, with a number of groups using the Centre in those months. The poustinias and gardens continued to be well used, demonstrating an ongoing need for quiet space by individuals and those meeting for spiritual accompaniment.

Numbers attending regular worship events have continued at much the same level as in 2024, but with a welcome increase in the numbers joining the monthly simple quiet days. There has been a slight decrease in the numbers attending the monthly online session, but it is greatly valued by those who are not easily able to attend in person.

A varied spirituality programme was offered throughout the year. The year began with a popular and well attended book group running throughout January and February and a service to mark the week of prayer for Christian unity in mid-January. A seasonal course, For The Beauty of the Earth, began in January, with subsequent days in April, July and September. This proved to be very popular and introduced a number of new people to the Centre. A Lent group was run during March and into April focused on the writings of the English mystic Thomas Traherne. We also hosted Steel City Clerks for a concert responding to themes in Traherne's writing and a Lent Quiet Day run jointly by our Chaplain, Alison, and the Vicar of All Saints and Whirlow trustee Mark Brown.

Holy Week and Easter Day offered our now established events of an Agape on Maundy Thursday, Stations of the Cross on Good Friday and Sunrise Communion Service on Easter Day. These were well attended and well received. In May we offered a two-day Whirlow at Home retreat at the centre which was fully booked and supported by volunteers providing food at the Centre. The summer months were quieter, due to previous experience of numbers being low for events, although we continued to run a full programme of regular worship, reflection and monthly Simple Quiet Days.

In September we began an evening course, Calling a Wounded Earth Home, using resources produced by the Green Christian movement. We also introduced a time of regular worship and reflection on the third Sunday of the month with a different theme and style each month. In October a group of 16 went to Ampleforth Abbey for a weekend residential retreat, led by Alison and Jacky Stride. November closed with a day focused on the life and work of Vincent Van Gogh, exploring themes of darkness and light.

December saw a full programme with two Advent Quiet Days, an Advent themed Simple Quiet Day, a Longest Night service on the solstice, a very full Carol service on Christmas Day and a well attended Christmas Morning communion. Finally the year closed with The Turn of the Year on 31 December, which was attended by over 30 people.

Our partnership with All Saints Ecclesall (ASE) continues to flourish. The regular Community Bible Study sessions on Friday mornings welcome many participants, a Women's prayer day was held here and ASE used the Centre for a team day. Mark, in his role as Area Dean booked the Centre for a Deanery Away Day and for a day for the Diocesan Deliverance Ministry Team. Underpinning the work of the Centre is our partnership arrangement with ASE which supports the financial management of the Chapel and Centre.

As we look ahead to 2026 we are grateful for the work and commitment of all our trustees, acknowledging the work and support given by Chrissie Hinde who stepped down this year and welcoming Chris Wood to serve in this way.

We were also sad to say farewell to Mary & Keith Sutton who had worked tirelessly on the gardens and grounds over many years. We wish them well on their move to Scotland. We welcome Andrew Locke to the Board, who has taken on Mary's role.

The SOFA shows total income of £103,551 (2024: £100,020) and total expenditure of £92,577 (2024: £105,038) resulting in a surplus for the year of £10,974 (2024: deficit £5,018) before unrealised gains or losses. The Trustees are grateful to the Church Burgesses Trust which made a grant of £5,000 to assist in funding this expenditure. The Endowment Fund decreased by the unrealised losses on the Charity’s holding of COIF Charities Fund investments of £29,126 (2024: £29,131 unrealised gain) to leave the balance on Endowment Fund at £1,532,745 (2024: £1,561,871). Total funds at 31 December 2025 amounted to £1,643,751 (2024: £1,661,903).

Reserves Policy

At 31 December 2025 the charity had reserves, as shown above, exceeding £1.6m. However the majority of these funds are held as Endowment funds. The balance on unrestricted funds of £111,006 is, in the directors’ view, sufficient to fund 6 months running costs, which are budgeted at approx. £55,000.

Grants to Organisations and Individuals

The board sets aside a proportion of its income each year to provide grants to organisations and individuals in support of Christian Education and Personal Christian Spiritual Growth. Grants made in the year amounted to £1,554 comprising 7 grants to individuals and a grant of £210 to Attercliffe Deanery (Sheffield Diocese).

Legal Structure and Charitable Status

The company is limited by Guarantee and does not have any share capital. It is a registered charity (number 701073). The company is governed by its Memorandum and Articles of Association.

Appointment of Directors

The Bishop of Sheffield is the president of the charitable company. The president's appointee as Director & Chair is Bishop Richard Blackburn. Two directors are appointed by the Bishop of Sheffield Bishop's council, two by ecumenical partners and two by the company's directors. The vicar of All Saints Ecclesall is a director ex officio. In addition one director is a former Whirlow Grange Trustee.

Organisational Structure

The board of directors administers the charitable company and meets quarterly.

The Chaplain, is responsible for the programme of Spirituality, Christian education and training, chapel services and related activities

The Directors who served during the year and up to the date of signature of the financial statements were:

The Trustees report was approved by the Board of Directors.

I report to the Directors on my examination of the financial statements of Whirlow Grange Limited (the Charity) for the year ended 31 December 2025.

As the Directors of the Charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the Charity 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 the Charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). 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.

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:

accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act; or

the financial statements do not accord with those records; or

the financial statements 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

the financial statements 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 financial statements to be reached.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2025.

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 year 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.

Whirlow Grange Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Whirlow Spirituality Centre, Whirlow Grange Close, Sheffield, S11 9SY.

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” (“FRS 102”) 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)" (effective 1 January 2019). 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 amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

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

Unrestricted funds are available for use at the discretion of the Directors 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.

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 or include conditions restricting them to expenditure in a specified period, in which case they are recognised in that period. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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.

Partnership with All Saints Eccleshall

A partnership has been established between Whirlow Grange Limited and the parish of All Saints Ecclesall PCC to run the chapel and adjoining office and meeting rooms. Income and expenses are shared by the partners equally and accounted for on a quarterly basis. The figures in the accounts reflect the charity's 50% share of income and expenses in the year.

Tangible fixed assets comprise the land associated with the Whirlow Spirituality Centre and the adjacent meeting room and office connected to the Chapel of the Holy Spirit. They are initially measured at cost and subsequently measured at cost or valuation and are subject to an annual impairment review.

The freehold land and buildings are not depreciated as the directors consider them to have an indefinitely long useful life. In addition, depreciation charge and accumulated depreciation are not considered to be material as the assets have a very long useful life and the residual value of the assets are not materially different from their carrying value.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

At each reporting end date, the Charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

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.

The Charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Charity's balance sheet when the Charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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, 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 payments 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.

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

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

In the application of the Charity’s accounting policies, the Directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Grants receivable

Spirituality centre events programme

Partnership with All Saints Ecclesall PCC

The trust benefits from the involvement and support of its volunteers, details of which are given in our annual report. In accordance with FRS102 and the Charites SORP (FRS 102), the economic contribution of general volunteers is not recognised in the accounts

Spirituality Centre Events Programme

Partnership with All Saints Ecclesall PCC - Chapel expenses

The charity has continued to provide a programme of events in the year and the income and expenditure figures in the accounts reflect fees paid for these chargeable events and their related expenses.

A Partnership has been established between Whirlow Grange Limited and the parish of all Saints Ecclesall PCC to run the chapel, adjoining offices and meeting rooms. Income and expenses are shared by the partners equally. The figures in the accounts reflect the charity's 50% share.

Partnership charge for use of Spirituality centre

Repairs and maintenance

Recharged salaries, office running costs, IT and website

Professional charges

Support costs includes payments to the auditors of £2,400 (2024: £2,380) for independent examiner fees.

The average monthly number of employees during the year was:

The administrator, the events coordinator and the Chaplain were employed by All Saints Ecclesall from January to April 2025. Employment costs incurred during this period by All Saints were re-charged in full to Whirlow Grange and are included in support costs. See Note 8.

From May 2025 Whirlow Grange Limited operated their own PAYE scheme, and the employees were TUPED over with these costs being shown separately in support costs. See Note 8.

There was no trustee remuneration paid in the year (2024: Nil)

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

Land and buildings with a carrying amount of £110,000 were revalued in November 2014 by Fowler Sandford Chartered Surveyors whom are not connected with the Charity on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. The directors do not consider the valuation to have materially changed from this date.

The directors are of the opinion that the estimated useful economic life of the freehold building exceeds 50 years and as the asset has a residual value at least equal to its valuation no impairment has been charged.

COIF Investments Fund

COIF Property Fund

COIF Fixed Interest Fund

The Charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund.

Endowment funds represent assets which must be held permanently by the Charity. Income arising on the endowment funds can be used in accordance with the objects of the Charity and is included as unrestricted income. Any capital gains or losses arising on the assets form part of the fund.

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.