Lindow Ministry Trust

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Comparative Statement of Financial Activities (including Income and Expenditure Account)	6
Statement of Financial Position	7
Notes to the Financial Statements	8—12

The trustees present their report and the financial statements for the year ended 31 August 2026.

Objectives and Activities

Aims and Objectives

A) To advance the Christian faith in accordance with the statement of beliefs appearing in the memorandum in Lindow Cheshire and in such other parts of the United Kingdom or the world as the directors (called Trustees) may from time to time see fit and to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the charity; and

B) To advance education in accordance with Christian principles in the said locality and elsewhere as the Trustees may from time to time think fit.

Public Benefit

The Charity works with the Parochial Church Council and Vicar of St John's Parish Church Lindow to identify suitable candidates that would benefit from working as a trainee within the church. A training grant is then paid to that individual or those individuals during their period of training.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Structure, Governance and Management

Governing Document

The charity is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association. The directors of the company are also trustees of the charity.

Trustee Selection Methods

New Trustees are selected and appointed by the existing trustees based on a candidate's Christian belief and experience; sympathy for the objects of the charity; and his or her proficience in assisting the charity in its prosecution of its objectives.

Reference and Administrative Details

Trustees

Mr H Clarke - Chairman

Rev S Gales (resigned 17/11/2025)

Mr J Smith

Mrs J Smith

Mr P Edgington

Mr G Honeyborne - Treasurer

Charity Number

1101345

Company Number

04869833

Registered Office

24 Overhill Road

Wilmslow

Cheshire

SK9 2BE

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Lindow Ministry Trust

Trustees' Report (continued)

For The Year Ended 31 August 2026

Independent Examiner

Not Required - <£100,000 Assets

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Lindow Ministry Trust

Trustees' Report (continued)

For The Year Ended 31 August 2026

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr H Clarke

Trustee

10/10/2026

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Lindow Ministry Trust

Independent Examiner's Report to the Trustees of Lindow Ministry Trust

For The Year Ended 31 August 2026

Independent Examiner's Report to the Trustees of Lindow Ministry Trust

Not Required - <£100,000 Assets

10/10/2026

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Lindow Ministry Trust

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2026

Statement of Financial Activities (including Income and Expenditure Account)

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	1,520	1,520	2,835
Investments	4	803	-	803	640

		803	1,520	2,323	3,475

EXPENDITURE ON:
Raising funds	5	-	-	-	(1 )
Charitable activities:	5
Support for Ministry Trainees		-	(410 )	(410 )	(2,718 )
Grants for Passion Play		-	-	-	(2,500 )
Ministry Support		-	(1,110 )	(1,110 )	-

		-	(1,520 )	(1,520 )	(5,219 )

NET INCOME/(EXPENDITURE)		803	-	803	(1,744 )


NET MOVEMENT IN FUNDS		803	-	803	(1,744 )
RECONCILIATION OF FUNDS:
Total funds brought forward		29,995	-	29,995	31,739

TOTAL FUNDS CARRIED FORWARD	13	30,798	-	30,798	29,995

The notes on pages 8 to 12 form part of these financial statements.

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Lindow Ministry Trust

Comparative Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 August 2026

Comparative Statement of Financial Activities (including Income and Expenditure Account)

				2025
		Unrestricted funds	Restricted funds	Total funds
	Notes	£	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	-	2,835	2,835
Investments	4	640	-	640

		640	2,835	3,475

EXPENDITURE ON:
Raising funds	5	(1 )	-	(1 )
Charitable activities:	5
Support for Ministry Trainees		(60 )	(2,658 )	(2,718 )
Grants for Passion Play		(2,500 )	-	(2,500 )

		(2,561 )	(2,658 )	(5,219 )

NET EXPENDITURE		(1,921 )	177	(1,744 )

Transfers between funds	13	177	(177 )	-

NET MOVEMENT IN FUNDS		(1,744 )	-	(1,744 )
RECONCILIATION OF FUNDS:
Total funds brought forward		31,739	-	31,739

TOTAL FUNDS CARRIED FORWARD	13	29,995	-	29,995

The notes on pages 8 to 12 form part of these financial statements.

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Lindow Ministry Trust

Statement of Financial Position

As At 31 August 2026

Statement of Financial Position

				2026	2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Investments	9	17,892	-	17,892	6,221

		17,892	-	17,892	6,221
CURRENT ASSETS
Investments	11	10,439	-	10,439	15,517
Cash at bank and in hand		2,468	241	2,709	8,197

		12,907	241	13,148	23,714
Creditors: Amounts Falling Due Within One Year	12	(1 )	(241 )	(242 )	60

NET CURRENT ASSETS (LIABILITIES)		12,906	-	12,906	23,774

TOTAL ASSETS LESS CURRENT LIABILITIES		30,798	-	30,798	29,995

NET ASSETS		30,798	-	30,798	29,995

FUNDS OF THE CHARITY
Unrestricted Funds				30,798	29,995

TOTAL FUNDS	13			30,798	29,995

For the year ending 31 August 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Mr H Clarke

Trustee

10/10/2026

The notes on pages 8 to 12 form part of these financial statements.

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Lindow Ministry Trust

Notes to the Financial Statements

For The Year Ended 31 August 2026

Notes to the Financial Statements

1. General Information

Lindow Ministry Trust is a company limited by guarantee, incorporated in England & Wales, registered number 04869833 and registered charity number 1101345 . The registered office is 24 Overhill Road, Wilmslow, Cheshire, SK9 2BE.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 2026 - early adoption applied)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Fund Accounting

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

Designated funds comprise unrestricted funds that have been set aside by the trustees for a specific purpose.

Restricted funds are to be used for specific charitable purposes as laid down by the donors(s).

The company's restricted funds tend to result from appeals for specified purposes.

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

2.3. Incoming Resources

Incoming resources are accouunted for on a receivable basis.

2.4. Resources Expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to each category of expenditure shown in the Statement of Financial Activities.

Expenditure is recognised when the following criteria are met:

there is a present legal or constructive obligation resulting from a past event;
it is more likely than not that a transfer of benefits (usually as cash payment) will be required in settlement; and
The amount of the obligation can be measured or estimated reliably.

Recognition of expenditure and associated liabilities as a result of a grant.

Grant awards are recognised as expenditure when the conditions for their payment have been met or where there is a constructive obligation to make a payment.

A constructive obligation arises when:

The the charity has communicated its intention to award a grant to a recipient who then has a reasonable expectation that they will receive a grant or there is an established pattern of practice which indicates to the recipient that the charity will honour its committment.

The Trustees have control over the amount and timing of grant payments and consequently where approval has been given by the board of Trustees and any of the above criteria have been met then a liability is recognised.

2.5. Investments

The policy for including investments in the accounts is as follows :-

Listed investments have been included in the balance sheet at their mid- market value at the year end.

Unlisted investment are composed of fixed deposits held with financial institutions included in the balance at historical cost.

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Lindow Ministry Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

2.6. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

2.7. Recognition of liabilities

Liabilities are recognised on the accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the Charities SORP (FRS102) (revised 2024) issued by the Charity Commissioners for England & Wales

2.8. Unrealised and realised gains

Realised gains and losses are included in the accounts on the date at which a contractual obligation is entered into.

Unrealised gains and losses are computed by reference to the market value of the investments at the balance sheet date, compared to the brought forward cost or valuation, and gains and losses arising on similar categories of investments are netted off.

3. Income from Donations and Legacies

	2026	2025
	Restricted	Restricted
	funds	funds
	£	£
Donations and gifts	1,520	2,835

4. Investment Income

	2026	2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Interest on short-term deposits	803	640

5. Analysis of Expenditure

	2026
	Grant funding of activities (see note 6 )
	£
Support for Ministry Trainees	410
Ministry Support	1,110

	1,520

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Lindow Ministry Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

			2025
	Grant funding of activities (see note 6 )	Support costs (see note 7 )	Total
	£	£	£
Raising funds	-	1	1
Support for Ministry Trainees	2,658	60	2,718
Grants for Passion Play	2,500	-	2,500

	5,158	61	5,219

6. Grants Payable

				2026
	Grants to	Grants to
	Institutions	Individuals	Support costs	Total
	£	£	£	£
Support for Ministry Trainees	-	410	-	410
Grants for Passion Play	-	-	-	-
Ministry Support	1,110	-	-	1,110

	1,110	410	-	1,520

				2025
	Grants to	Grants to
	Institutions	Individuals	Support costs	Total
	£	£	£	£
Support for Ministry Trainees	-	2,658	60	2,718
Grants for Passion Play	2,500	-	2,500	5,000
Ministry Support	-	-	-	-

	2,500	2,658	2,560	7,718

Grants paid to institutions, included above, are as follows:

	2026	2025
	£	£
St John's Parish Church Lindow	1,110	-

7. Support Costs

			2025
	Raising funds	Support for Ministry Trainees	Total
	£	£	£
General administration	1	60	61

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Lindow Ministry Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

8. Average Number of Employees

Average number of employees during the year was: NIL (2025: NIL)

9. Investments

	Unlisted
	£
Cost or Valuation
As at 1 September 2025	6,221
Additions	6,500
Disposals	5,171

As at 31 August 2026	17,892

Provision
As at 1 September 2025	-

As at 31 August 2026	-

Net Book Value
As at 31 August 2026	17,892

As at 1 September 2025	6,221

11. Current Asset Investments

	2026	2025
	£	£
Short term deposits	10,439	15,517

12. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	-
Other creditors	241	(60)

	242	(60 )

13. Movement in Funds

	As at 1 September 2025	Income	Expenditure	As at 31 August 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	29,995	803	-	30,798
Restricted funds
C Ministry Training	-	1,520	(1,520 )	-


Total funds	29,995	2,323	(1,520 )	30,798

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Lindow Ministry Trust

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2026

	As at 1 September 2024	Income	Expenditure	Transfers	As at 31 August 2025
	£	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	31,739	640	(2,561 )	177	29,995
Restricted funds
C Ministry Training	-	2,835	(2,658 )	(177 )	-


Total funds	31,739	3,475	(5,219 )	-	29,995

14. Transactions with Trustees

No trustee expenses have been incurred.

15. Related Party Disclosures

Training grants are awarded to individuals engaged as Ministry Trainees with St John's Parish Church, Lindow.

The related party excusions set out in FRS102 c33.4 (a) apply.

One Trustee and the Trustee who stepped down on 17/11/2025 held roles within St John's Parish Church.

The Lindow Ministry Trust Limited provided grant awards of £1,110 to the organisation St John's Lindow in the year to 31/8/2026 (prior year to 31/8/2025 Nil).

16. Company limited by guarantee

The company is limited by guarantee and has no share capital.

The charity is incorporated under the Companies Act 1985 and is limited by guarantee, each member having undertaken to contribute such amounts not exceeding one pound as may be required in the event of the company being wound up whilst he or she is still a member or within one year thereafter

There are 4 members of the company ( 2025 - 5 members)

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