The trustees 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 articles of association, 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 main purpose of the charity is to manage and maintain the country park at Astbury Mere, Congleton. To provide for the benefit of the inhabitants of Congleton and district a managed and maintained country park at Astbury Mere in perpetuity for recreation or other leisure time occupation with the object of improving life for the said inhabitants.
Significant activities
The trustees confirm that the main activities undertaken during the reporting period have been in accordance with the Charity Commission's guidance on public benefit.
The main activities undertaken by the trust were land management operations to maintain and improve the Country Park for the benefit and enjoyment of the public. The activities were arranged through our Ranger Service and most involved volunteer work either in full or in part.
The key activities for 2025 were:
Ongoing maintenance operations, along with repairs to paths, seats, fencing and signage kept the park looking in prime condition. Annual tasks were completed through the year including the cutting back of vegetation adjacent to paths throughout the site, around the Wildlife Area pond and in the Community Orchard. The various meadows throughout the park had their seasonal cuts, with bramble and self-sown saplings removed from the meadows on the east bank of the park.
We also welcomed several individual volunteers, work experience students students and young people undertaking restorative justice work in the community. In total the equivalent of 44 additional 'person days' (excluding work undertaken by volunteer trustees) were committed to the site over the course of the year.
Work continued on the thinning of the woodland at the southern end of the park. A full site tree safety audit was undertaken and work commenced on the production of a new 10 year woodland management plan for the site.
Volunteers
We do not have any permanent or semi-permanent volunteers.
Volunteers are sought for particular jobs or projects as needed. Our primary source is from those who have volunteered in the past; volunteers come from many sources including individuals, organised groups such as the The Rossendale Trust and businesses looking for activities to support their social responsibility programmes.
The park remained as popular as ever throughout the year, with an estimated 500,000 visitors now enjoying the facilities.
Regular groups from Congleton U3A and Congleton Writers Forum continued to utilise the Community Room and the weekly Congleton Park Run remained well frequented, as in previous years.
We hosted a couple of sponsored charitable walks, mini first aid classes and birdwatching events. Local Beaver groups came pond dipping and groups of students from Peak Pursuits continued to make use of the park for a range of educational activities.
While the income derived from the Trust's investments only represents 8% of the total income it is necessary to ensure that the reserves are kept as safe as possible whilst generating the best level of return. The investment objective is to generate a return bettering inflation over the long term, after expenses. This should allow the Trust to at least maintain the value of the investment, whilst the income from that investment is used to contribute to the running cost of managing and maintaining the park.
All investments should produce a return in line with the Trust's stated investment objectives agreed by the Trustees and where practical ensuring that those funds are invested ethically.
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
02331405 (England and Wales)
Registered Charity number
1007740
Registered office
Trustee Office
Astbury Mere Country Park
Sandy Lane,
Congleton
Cheshire
CW12 4AW
Company Secretary
Mrs S Dean
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees can be appointed at any meeting of the trustees. Anyone wishing to become a trustee has to submit an application to the trustees. At the AGM one third of the trustees, being the longest serving members, retire and can stand for re-election, so that trustees are effectively voted in for 3 years. Trustees are voted in by a majority vote.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Astbury Mere Trust (the Charity) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the Companies Act 2006 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. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
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 Companies Act 2006.
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 Companies Act 2006 other than any requirement that the financial statements 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 financial statements 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 statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Astbury Mere Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Trustee Office, Astbury Mere Country Park, Sandy Lane, Congleton, Cheshire, CW12 4AW, England.
The financial statements have been prepared in accordance with the Charity's articles of association, 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. Investments are included at market value. The principal accounting policies adopted are set out below.
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.
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.
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.
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.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
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).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
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.
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.
In the application of the Charity’s accounting policies, the trustees 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.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
Trustees' expenses
Trustee expenses paid in the year totalled £1,210.41 (2024 £701.20). Repairs £833.66 to three trustees (2024 £250.39), general expenses £335.95 to three trustees (2024 £418.26) and PPS £40.80 to one trustee (2024 £32.55).
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
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.
There were no disclosable related party transactions during the year (2024 - none).