Morts A5tley Herits8e Trust
Charity No. 1056209
Trustees. Report and Unaudited Accounts
30June2022

Morts Astley Heritage Trust
Contents
Pages
3to4
Trustees, Annual Report
Independent Examiner's Report
Statement of Financial Artivities
5t07
Balance Sheet
Statement of Cash flows
18
Notes to the Accounts
IOto17
Detailed Statement of Financial Activities
19to20
Page I

Morts A5tley Heritage Trust
Trustees Annual Report
Morts Astley Heritage Trust
The trustees present their report with the unaudited financial statements of the charity for the year ended
30 June 2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1056209
Trustees
The following trustees served during the year..
J.M. Hatton
M. Hughes
E. Hurst
K.G. Hurst
B.M. Wilsori
Accountants
Bridgeman Accountants
23 Bridgeman Terrace
Wigan
WNI ISX
oBJE￿IVEs ANO ACTIVITIES
The purpose of the charity as set out in its governTng document to preserve for the public benefit historical
architectural and construttionaS heritage in the form of buildings of particular beauty or historical,
architectural or ton5tructional interest.
The main activitie5 undertaken in relation to those purposes provide buildings. facilities & open spaces to the
general public.
Statement of trustees, responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees. annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting Practice).
The trustee5 are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial 5t3tements
comply with the Charities Act 2011. the applicable Charities (Accounts and Reportsl Regulations. and the
provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and
hence taking reasonable steps for the prevention and detertion of fraud and other irregularitie5.
Signed on behalf of the charity's tru5tee5
J.M. H3tton
Trustee
Pa8e 2

Morts Astley Herttage Trust
Trustees Annual Report
06 January 2023
Page 3

Morts Astley Heritage Trust
Independent Examiners Report
Independent Examiner's Report to the trustees of Morts Astley Heritage Trust
I report to the trustees on my examination of the financial Statements of Mort5 Astley Heritage Trust for the
year ended 30 June 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the
Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance
with the requirements of the Charities Act 20111.the Act'l. The trLTrStees consider that an audit is not
required for this year under the Charities Act 2011. s.144121 (the 2011 Act) and that an independent
examination is needed.
I report in respect of my examination of the charity's financial statements carried OLtt under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Direttions given by the
Charity Commission under section 145lSllbl of the Act.
Independent examlnees statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in. any material respert=
the accounting records were not kept in respert of the charity as required by section 130 of the Act; or
the financia5 statements do not accord with those records- or
the financial statements do not comply with the applicable requirements concerning the form and
content of the financial statements set out .n Iity Charities (Accounts and Reports) Regulations 2008
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.
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 iJrtder5t3nding o* the rtnancial
statements to be reached.
8ridgeman Accountants
23 Bridgeman Terrace
Wigan
B.-""dgeman Accountants Ltd
23 8ridg¢m2n Terrace
Wigan
rfIN1 *SX
Tel". G.1942 246144
WNI ISX
06January 2023
Pa8e 4

Morts Artley Heritage Trurt
Statement of Financial Activities
for the year ended 30 June 2022
UnrÈ5trirted
funds
Restrlcted
funds Total funds Totsl funds
2022
2022
2021
2022
Notes
Income and endowments
from:
Donations and legacies
Charitable activities
Other trading activities
Other
5.180
9,020
135,652
6,(KJO
5.180
9,020
135,652
6,000
1,603
138,197
32,703
Total
155,852
155,852
172,503
Expenditure on:
Other
178,191
18.908
197.099
173,773
Total
178.191
18,908
197,099
173.773
Net gains on investments
Net expenditure
Transfers between funds
122.3391
118,9081
141,247}
11.2701
Net expenditure before other
83inslllossesl
{22.3391
118.9081
141,247)
11,2701
Other gains and105ses
Net movement in funds
122.3391
118,9081
141,2471
11,2701
Reconclllatlon of funds:
Total funds brought forward
74.472
1.673.661
1.748.133
1.749.4103
Total fund5 carried forward
52.133
1,654,753
1,706,886
1,748,133
Page 5

Morts Astley Heritsge Trust
Balance Sheet
at 30 June 2022
Charity No. 1056209
2022
2021
Flxed assets
Tan@ible assets
10 1,672,713
1.672,713
1,689,222
1,689,222
Current assets
Debtors
li
60.572
36,857
97,429
163,2561
34,173
54.674
50.548
105.222
146,3111
58,911
Cash at bank and in hand
Creditors: Amount falling due within one year
Net current assets
12
Total assets less current liabilities
1,706.886
1,748,133
Net assets excluding pension asset or liability
Total net assets
1,706,886
1,748.133
1,706.886
1.748,133
The funds of the charity
Restricted funds
Restricted income funds
13
1.654.753
1,654.753
1.673,661
1,673,661
Unrestrlcted funds
13
General funds
Designated funds
118,3701
70.503
3,969
70.503
52,133
74,472
Reserves
13
Total funds
1,706,886
1,748,133
Approved by the trustees on 06 January 2023
And signed on their behalf by..
M. Hughes
Trustee
06 january 2023
Page 6

Morts Astley Heritage Trust
Notes to the Accounts
for the year ended 30 June 2022
l Accountin¥ pollcies
Basi5 of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice..
Accounting and Reporting by Charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland IFRS 1021 i55tJed on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the
Charities Act 2011.
change in basis of accounting or to previou5 accounts
There has been no change to the accounting policies Ivaluation rules and method of accountingl since
last year and no Changes have been made to accounts for previous years.
Fund accountlng
Unrestrirted funds These are available for Ltse at the discretion of the trustees in furtherance of the
gener31 objects of the charity.
These are unrestricted funds earmarked by the trustees for particular purposes.
These are unrestricted funds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are available for use subjett to restrictions 5mposed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted fund5
Incame
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to, and virtually certain to receive. the income and the amount of
the income can be measured with sufficient reliability-
Income with related Where income has related expenditure the income and related expenditure 15
expenditure
reportetl gross in the SOFA.
Donations and
Voluntary income received by way of grants. donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional entitlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts giftldonation to which it relates.
Donated setvices
These are only included kn income (with an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantifiable, measurable and
material.
Volunteer help
The value of any volunteer help received is not included in the actounts.
Investrnent income This is included in the accounts when receivable.
Gainslllossesl on
This includes any gain or loss ressjlting from revaluing investments to market value
revaluation of fixed at the end of the year.
assets
Gainsll1055esl on
investment assets
legacies
This includes any Bain or loss on the sale of investments.
Page 7

Morts Astley Heritage Trust
Notes to the Accounts
Expenditure
Recognition of
expenditLtre
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income. fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incurred by the Charity in the delivery of its artivitie5 and
charitable activities service5 in the furtherance of its objects, inclvding the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
rants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting thè constitutional and statutory
requirements of the Charity, including any audit/independent examination fees,
costs linked to the strategic management of the Charity. together with a share of
othèr administration costs.
These are support cost5 not allocated to a particular activity-
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from tax on its charitable activities.
Tangible fixed assets and depreciation
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
useful life:
Freehold property
Fixtures & fittings
1% straight line
20% straight line
Freehold Investment property
Investment properties are measured initially at Cost and subsequently at fair value at each balance Sheet
date and afe not depreciated. All gains or losses are taken to the Statement of Financial Activities as they
arise.
stocks
Stock is inclyded at the lower of cost or net reali5able value. L)onated items of stock are recognised at fair
value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtor5
Trade and other debtors are recoEnised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand. demand deposits with banks and other
short-term hlghly liquid investments with original maturities of three months or less and bank overdrafts.
In the statement of financial position. bank overdrafts are shown within borrowing5 or current li3bilities.
In the Statement of Cash Flows. cash and cash equ*valents arè shown nèt of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Page 8

Morts Astley Heritage Trust
Notes to the Actounts
Trade and other creditors
Short term creditors arè mèasured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting from a past event that will probably result in the
transfer of fund5 to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencie5
Monetary assets and liabilities denominated in currencies other than the funrtional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the funttional currency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchange differences are a￿ taken into account in arriving at net incomelexpenditure.
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset. the lease is treatèd as a finance lease.
Leases which do not transfer SLFbstantially all the risks and rewards of ownership to charity are classified
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower. at the present valsje of the minimum lease payments. The
correspondinE liability to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments are apportioned between finance expenses and reduttion of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recognised immediately, unle55 they are directly attributable to qualifying assets, in which case they are
cap¢talised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are reco8nised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases. such incentives are
recognised as a liability- The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the charity pays fixed contributions into a separate entity. Once the
contributions have been paid the charity has no further payments obligations. The contributions are
recogni5ed as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The asset5 of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and ser¥ices
All donated goods, facilities and services received are recognised within incoming resources and
expenditure at an estimate of the value to the charity.
Page 9

Morts Astley Heritage Trust
Notes to the Accounts
2 Statement of Flnancial Artivities- prior year
Unre51ricted
funds
Restricted
funds Total funds
2021
2021
2021
Income and endowments from:
Donation5 and legacies
Other trading activit1è5
Other
1.603
138,197
32,703
1,603
138,197
32.703
Total
172,503
172.S03
Expenditure on:
Other
154.911
18,862
173,773
Total
154.911
18.862
173,773
Net income
17,592
118,8621
11,2701
Net income before other
galns/llosse51
Other gain5 and1055es'.
Net movement in funds
17,592
118.8621
11.2701
17.592
118,8621
11,2701
Reconciliation of funds-
Total funds brought forward
Total fund5 carried forward
56,880
1,692,523
1,749,403
74,472
1,673,661
1,748,133
3 Income from donations and legacies
Unrestrirted
Total
Total
2022
2021
donation5 received - general
revenue
5,180
5,180
1,603
5.180
5.180
1.603
4 Income from charitable arti¥ities
Unrestricted
Total
2022
Totsl
2021
Fundraising events & tours
9,020
9,020
9.020
9.020
5 Income from other trading artivities
Unrestricted
Total
Total
2022
2021
rent & services income
135,652
135.652
135,652
135,652
138,197
138.197
Page 10

Marts Astley Hèritage Trust
Notes to the Accounts
6 Other tncome
Unrestrirted
Totsl
Total
2022
2021
governemnt grants
32,703
32,703
6,OC(I
7 Other expenditure
Unrestricted
Restrirted
Total
Total
2022
2021
Woodland development
marketir*g & direct letting
costs
7,092
7,092
13,451
1.382
1.382
75
fundraising direct costs
Employee costs
Premise5 costs
1.880
1,880
49.077
58,825
49.077
58,825
43.339
41,602
Amortisation, depreciation.
impairment. profit/loss on
disposal of fixed assets
General administrative costs
Legal and professional costs
5.169
18,908
24,077
23,432
50.344
4,422
178.191
50,344
4,422
47.002
4,872
173,773
18.908
197,099
8 Net expendlture before transfers
2022
2021
This is stated after charging..
Depreciation of owned fixed assets
9 Staff costs
24.077
23,432
2022
2021
Salaries and wages
49,077
43,339
43,339
No employee received emoluments in excess of £60.OCK).
Page 11

Morts Astley Heritage Trust
Notes to the Accounts
10 Tangible fixed assets
Land and
buildings
Fixture5 &
fittings
Total
Cost or revaluation
At I july 2021
Additions
At 30 June 2022
Depreciation and
impairment
At l July 2021
Depreciation charge for the
year
At 30 June 2022
Net book values
At 30 June 2022
At 30 Jurie 2021
11 Debtors
2,071,177
4,573
2,075,750
70,442
2.995
73.437
2,141.619
7,568
2,149,187
396,102
56,295
452,397
18,908
5,169
24,077
415.010
61,464
476.474
1,660,740
1.675,075
11,973
14,147
1,672.713
1,689,222
2022
2021
Trade debtors
VAT recovèrable
Other debtors
23.982
16.511
1,038
37,125
54,674
36,590
60,572
12 Creditors:
amounts falling dLie within one year
2022
2021
Trade creditors
Other taxes and social security
Other creditors
Accruals
26,679
2,171
27,596
6.810
63.2S6
11,392
563
27.596
6,760
46,311
Page 12

Morts Astley Heritage Trust
Notes to the Accounts
13 Movement in funds
Incomin8
resources
(including
other
At l July gainsllosses
2021
Resources
At 30 June
expended
2022
Restrlcted funds:
Restricted income funds:
Top floor development
Capital grants & donations
expended
2.338
2,338
1.671.323
118,9081 1,652,415
Total
1,673,661
118,9081 1,654,753
Unrestrirted funds:
General funds
155.852
1178,1911
118,3701
Designated funds:
Gener31 fund
70,503
70.503
Totol
70,503
70,503
Total funds
1.748.133
155,852
1197,0991 1,706,886
Purposes and restrictions in relation to the funds:
Restricted fund5-
Top floor development
Capital grants & donations
expended
Designated funds..
General fL*nd
14 Analysis of net assets between funds
Unrestricted
funds
Totsl
Fixed asset5
1,672,713
34,173
1,706,886
1,672,713
34,173
1,706,886
Net current assets
Page 13

Morts Astley Herltage Trust
Notes to the Accounts
15 Reconciliation of net debt
At l July
2021
At 30 June
Cash flows
2022
Cash and cash equivalents
50,548
SO.548
113,6911
113,6911
36,857
36,857
Net debt
50,548
113,6911
36,857
Page 14

Morts Astley Heritage Trust
Statement of Cash flows
for the year ended 30 June 2022
2022
2021
Cash flows from operating actNf(ies
Net expendtture per Statement of Financial Artivities
141,2471
11,2701
Adjustments for:
Depreciation of property, plant and equipment
Dividends. interest and rents from investments
Increase in trade and other receivables
24.077
16,0001
15.8981
16.945
23,432
132,7031
154,6741
46,311
Increase in trade and other payables
Net cash used in operating activities
112,1231
118,9041
Cash flows from Investing artlvities
Payments for property, plant and equipment
Dividends. interest and rents from investments
17.5681
116,4931
32.703
Net cash (used in)/from investing artivities
11.5681
16,210
Net cash from financing activities
Net decrease in cash and cash equivalents
113,6911
12,6941
Cash and cash equivalents at the beginning of the year
$0,548
Cash and cash equivalents at the end of the year
36.857
12,6941
Components of cash and cash equivalents
Cash and bank balances
36.857
50,548
36,857
50.548
Page 15

Morts Astley Heritage Trust
Detailed statement of Financial Artivities
for the year ended 30 June 2022
Unrestrirte
d funds
Total funds
2022
Total funds
2021
2022
2022
Income and endowments from:
Donations and legacies
donations received - general
revenue
5.180
5,180
1,603
5,180
5,180
1,603
Charitable activities
Fundr315ing- events & tours
9.020
9,020
9,020
9,020
Other trading activities
rent & seNice5 income
135.652
135.652
135,652
135.652
138,197
138.197
Other
governemnt grants
6.000
32,703
32,703
6,000
Total incomè and endowments
155.852
155.852
172.503
Expenditure on:
Other expenditure
Woodland development
marketing & direct letting costs
fundraising direct costs
7.092
1.382
1.880
10.354
7,092
1.382
1.880
10.354
13,451
75
13.526
Employee costs
Salarieslwages
49,077
49.077
49,077
49,077
43,339
43,339
Premises costs
Rates
9,287
41,952
5,196
2.390
58.825
9.287
41,952
5.196
2,390
58,825
6,551
27.496
5,494
2,061
41.602
Light, heat and power
Premises cleaning
Other premises costs
General administrative costs.
including depreciation and
amortisation
Dep￿CiatIon of land and
buildings
Depreciation of Fixttjres &
18.908
18,908
18,862
5,169
5.169
4,570
Bank chafges
Equipment repairs and
maintenance
1.069
1,069
676
18.275
14.878
14.878
Page 16

Morts Astley Heritage Trust
Detailed Statement of Financial Artivities
General insurances
Postage and couriers
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
28.102
15
28,102
15
23,286
970
970
973
488
887
53
3,935
55,513
3,935
74.421
3,252
70,434
18,908
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
2.552
2.552
2.552
1,870
1,870
2,320
4,422
4.422
4.872
Total of expenditure of other costs
Total expenditure
Net gains on investments
178.191
18.908
197,099
173,773
178.191
18,908
197,099
173,773
Net expenditure
122.3391
118,9081
141,2471
11.2701
Net expenditure before other
8ains/llossesl
Other Gains
122,3391
118.9081
141,2471
11,2701
Net movement in fvnds
122,3391
118,9081
141,2471
11.2701
R￿On{lI1at10n of funds:
Tot31 funds brought forward
74,472
1,673.661
1,748,133
1.749.403
Total funds carried fonvard
52,133
1,654,753
1,706,886
1,748,133
Page 17