Rivington Heritage Trust
Rivington Heritage Trust
Limited by guarantee
Report of the Trustees and Audited Financial Statements
For the Year Ended 31 March 2024

Rivington Heritage Trust
Contents
Trustees, &dvisers, and other infom]atio
TTuslees' report
Statement of Trnstees, responsibilities in respect of the Twstees. Annual Report
and the financial slalernenls
Independent auditor's report
Statement of financial activities (Inco￿OratIng an in¢om¢ and ¢xp¢nditure account)
io
Statement of financial position
Statement of cash flow
12
Notes to statement of cash flows
13
Notes lo the financial statements
14

Rivington Heritage Trnst
Registered No: 03349084
Charity No: 1064700
Trustees, advisers, and other information
Trustees
JG Ashworth
J BurTQWS
J Farrelly
RM Galloway
SD Jones (resign¢d 22nd November 2023)
C Matthews
JK Shepley (resigned 27th September 2023}
K Snap¢
J Wyatt
SeeretAry
UU Secretariat Limited
Audltor
Voisey & Co LLP
8 Winmarleigh Street
Warrington
Cheshire
WAI IJW
Bankers
N&twest
Chorley Branch
46 Markcl Street
Chorley
Lanca5hire
PR7 2RZ
Charltable company's reglstered office
Haweswater House
Linglcy Mere Business Park
Lingley Green Avenue
Great Sankey
w￿ringtOn
WA5 3LP

Rivington Heritage Trust (Registered Number 3349084)
Trustees, report
for the year ended 31 March 2024
The T￿stee&, who act as directors foi the purposes of company law, present the annual report and audited
fmancial glalements for the year ended 31 March 2024 for Rivington Heritage Trust. ('Ihe Trust,), a private
cbarilable company with no share capital. limited by guarantee and in¢oLyorated and regisler6d in England
and Wales. The names of the gU￿antOrS are disclosed in note 10.
The financial slalements romply with the Chariti¢s Act 2011, the Compani¢s Act 2006 atLd Accounting and
Reporting by Charilies.. Stalement of Recommended Practice applicable lo charities preparing their accouThts
in accordance with thc Financial Reporting Standards applicable in the UK and R¢public of Ireland (FRS
102).
Structure% governance v4nd management
Rivington Heritage Trust (charity number 1064700, registered number 3349084) was e51ablished in 1997
and is governed by the terms of ils Memorandum and Articles of Association as amended by Special
Resolution dated 3rd March 2004 and 24 February 2017. The Charitable company 15 limit¢d by guarantee.
Management is perfonned by the member8 of the Board of Trnstees which generally meets quarterly.
The Board of Trustees consists of up to fift¢en members with up to 5¢vcn from within United Utilities and
three being from the Guarantors (note 10). The members of the Trust have (he right to appoint person5 to
the board of the Trustees. who thereafter sh811 have the power to determine the criteria for appointments of
rther members to the Board of Trustees.
Trustees
The Trustc¢s who served during the year and thereafter were:
J G Ashworth
J Burrows
J Farrelly
R M Galloway
S D Jones (resigned 22. November 2023)
C Matthews
J K Shepley (resigned 27 September 2023)
K Snape
J Wyatt
During the year, directors. and 0￿1CCrs, liability insurance was in force.
Golng concern
The Trustees, considerations in preparing these financial statements on a going concem basis are set out
innote I,
Objeetlves and actlvltles
The purpose of the Trnsl 18 to conserve, presetve, maintain, protect enhance for the benefit of the public,
the heritage within the Terrac¢d Gardens and Lever Park. The gardens, land and buildings attract over a
million visitors a year. These assets and the wider Rivington ￿ea are a very highly valued informal
recreation are& for people from the surrounding towns and further afield. It is of at least regional significance
in that contcxt. The Trnstees confirni that they have referr¢d to th¢ Charity Commission's guidance on
public benefit when reviewing the TNsl's aims and objectives.

Rivington Heritage Trust
Trustees, report (continued)
for the year ended 31 March 2024
Rivington Terrdced Gardens form a historic 35 hectsre garden sile on a hillside adjacent to Lever Park on
the edge of the West PenrLin¢ Moors and are part of the reservoir catchment are& for the chain of r¢servoirs
at Rivington near Horwich in Greater Manchester. The gard¢ll$ f¢atur¢ iti the English Heritage list of
Historic Parks and Gardens al￿ contain various structurcs, eleven of which, including the summer houses,
loggia, pigeon tower and the iconic seven arched bridge are individually listed al Grade Il.
Unit¢d Utilities Water Limil¢d is th¢ l&nd owner and tNstee having acquired th¢ gardens in 1938 (as the
then Liverpool Corporation). Subsequently. thc 38s¢ts transferred lo the owrtership of North West Water
Authority in 1974, North W¢st Water Limited in 1989. and h¢nce to United Utilities Water Limit¢d, who
lease the gard¢ns to the trust for a peppercorn.
Achlevements and performance
Stakehold¢r r¢lationships have been continued through the year with interested parties including Local
Authorities, Parish Councillors and the associated Community ForunVFricnds Group.
In 2016, the Heritage Lottery Fund announced an award of £3.4m in order to fmancially support the capitsl
maintenance (including health and safety) of the Terraced Oardens. improve safe acces8 and wid¢n
educ&tion materials pertaining to the heritage of the Terraced G&rdens and the surrounding area. During the
currenl year. rcstoration and preservation WOTks have continued and a number of 5uecessful events have
takcn place within the Te￿a¢¢d Gardens to raise awarencss and increase the profile of thc project, which
has attracted future fijnding from a number of sources in order to suppletnent thc main l.leritage Lottery
Fund grunt. The gardens hav¢ been featured in several local and national newspapers, on rcgional radio and
on television.
Flnanclal revlew
The Board con5id¢rs that sufficient funds ATran8ement8 exist wiihift the charity to fulfil any future
obligations as they fall due should any such obligations arisc.
The Truslecs expect that the charity will continue to receive support from United Utilities Water Limited.
Thc financial slalements and associated note8 arc detailed on pages 10 to 17.
Reserves polley
Thc unrestrictcd fvnd 18 CUrt¢ntly a deficit balance of £129,086 (2023: deficit £40,854). The5c funds are
used by the charity to fund activities. The Board does not consider it necessary to hold significant
unre.4tricted funds as the financing of any ￿tUre inve4tm¢nts will bc agreed with Unilcd Utilities Water
Limited before the project is embarked upon. Any agrccd flllancing will not be recharged to the charity.
Future fundlng
There is currcntly a surplu5 balance within funds of £19.846 (2023.. d¢ficit £5,922). The level of reserves
required for the charity in the future will b¢ Gonsidered along with th¢ ￿tUre activitle5 of the charity and
any futur¢ pot¢ntial grant appli¢ations.
Informatlon glven to the audltor
Each of the p¢rsons who is a Trustec al the dale of approval of this report confirnis that..
so far as th¢ Trustee is aware, there is no relevant audit infonnalion of which th¢ Trust's auditor is
unawar¢' and
the Trust¢e has laken all th¢ steps thpdt helshe ought lo have taken as a director to make himself I h¢rself
aware of any relcvattt audit infonnation and to ¢slablish that the Trust's audilor is aware of that
inforniation.
Auditor
A resolution proposing the re-appointment of Voisey & Co LLP will bc proposed at the forthcoming Annual
Gen¢ral Meeting.
J Farrelly. Trustee and Director.
December 2024

Rivington Heritage Trust
Statement of Trustees, responsibilities in respect of the
Trustees, Annual Report and the financial statements
for the year ellded 31 March 2024
Th¢ Trust¢¢s are responsible for preparitsg th¢ Trust¢¢s' Annual Report and th¢ fmanGial statements iti
accordance with applicabl¢ law and r¢gulations.
Company law requires the Trust¢es to prepare financial statements for each fmancial year. Under that law
they are r¢quir¢d to prepare the fmancial statements in accordanG¢ with UK A¢counling Standards and
applicable law (UK Generally Acr¢pt¢d Accounting Practice), including FRS 102 The Finan¢ialReporting
Standardapplicable in the UK and Republic oflreland.
Under company law th¢ Tnlstees must not approve the financial statement8 unless they are satisfied that
they give a trne and fair view of the state of affairs of the charitable company and of the excess of income
over expenditurc for that period. In preparing these fmancial statements, the Trustee8 are required to:
select suitable accounting policies and thcn apply them consistently.
make judgements and estimates thal are r¢asonablc and prudent.
assess the charitable company's ability to continue as a going concern, disclosing, as applic&ble, matters
related to going con¢ern', and
use th¢ going concern basis of accounting unless they either intend to liquid&te the charitable company
or to cease operations, or have no rc4li5ti¢ altcrnativc but lo do so.
The Trustees are responsible for keeping adcquatc accounting rccords Ihat are Su￿1Clent to show and cxplain
the charitabl¢ ¢ompany'5 transactions and disclose with reasonable accuracy at any time the financial
position of the charilablc company and cnable them to ensure that ihe financial slalement8 comply with the
CompY*nies Act 2006. They are responsible for such intern&1 control Bs they detemiine is necessary to enable
the preparation of financial slatem¢nt5 that are fre¢ from material misstalement, whether du¢ to fraud or
error, and hllvc gcncral responsibility for taking such steps as are reasonably open lo them to 8&feguard the
assets of the charitable comp8ny and to prev¢nl and det¢cl fraud and oihcr irregularities.

Rivington Heritage Trust
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the y¢ar ended 31 March 2024
Oplnlon
We bave audited the financial statements of Rivington Heritage Trust (the 'Gharity') for the period eJ)ded
31 March 2024 which comprise Ihe Statement of Financial Aclivities, the Balance Sheel and notes to th¢
r]nanGial $tal¢ments, including a SUMM￿ of significant ￿¢ou￿tIng polici¢s. The financial reporting
framework that has b¢¢n appli¢d in their preparation is applicabl¢ law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice), including financial reporting
standard 102 'The Financial Reporting Standard applied in the UK and Republic of Irel￿d,
In our opinion the financial slatements:
give a true and fair view of the slate of the charity's affairs as at 31 March 2024 and of its incoming
resources and application of resources for the period then ended,.
b&v¢ been properly prepared in accordance with Unlted Kingdom Generally Acceptcd Accounting
Practice, including financial reporting standard 102 'The Financial Reporting St&ndard applied in
The UK and Republic of Ireland.; and
h&ve been prepared in accordance with the rcquircments of th¢ Charities Act 2011.
B4sl8 for oplnlon
W¢ conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those 81andards arc fi￿her described in Ihc Auditor5
r¢sponsibililie5 for the Audit of the fin&ncial statements Section of our report. We are indcpend¢nt of the
charity in accordance with the ethical rcquiremcnts that arc relevant to our audit of the financial slalements
in the UK, including the FRC'S Ethical Standard, and we have ￿lfilled our other eihicpdl re8ponsibilities in
accordance with these requirements. Wc believ¢ that the audit cviden¢¢ we have obtained is sufficient and
appropriate lo provide d bg4Si8 for our opinion.
ConcluslDn8 relAtlng to golng concern
We have nothing to report in respect of thc following matter8 in relation to which the ISAS (UK) require
us to report lo you wherc..
the trustees, use of the going concern ba515 of accountin8 in the prep￿atIOn of the financial statements
is not appropriate. or
th¢ tru3t¢¢s havc not disclosed in the fuiancial statements any identified material uncertsinties that may
cast significant doubt about the charity's ability to continue to adopt the going concern basis of
accounting
for a period of at least twelve month5 from the date when thc financial statement8 are authorised for
Other InformatloD
The trusle¢s are r¢sponsible for the other inforniation. The olher inforniation comprises the infom]ation
included in th¢ ar￿Ual reporL other th￿ the financial statements aTAd our Report of the Independent
Auditors thereon.
Our opinion OD the fman¢ial 8tatement8 does not cover the other inforniation ￿d. except to the ¢xt¢nt
otherwise explicitly stated in our report, we do not expr¢55 any fomi of assurance conclusion thereon.
In connection with our &udit of the financial statements, our responsibility is to read the other infonnation
and, in doing so, consider whether the other infornation is mat¢rially inconsistent with the financial
statements or our knowledge obtsined in the audit or otherwise appears lo b¢ materially misslaled. If we
identify such material inconsistencies or apparent material mis5tat¢ments. w¢ are required lo deterniine
whether there is a material misstalemenl in the financial statements or a material misstalemenl of the other
infonnalion. If, based on the work we have perfornied, we conclude that theTe is & material misstatement
of this other infomiation. we are required lo report that fact. We have nothing to report in this regard.

Rivington Heritage Trust
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the year end¢d 31 MAr¢h 2024
Matters on whleh we 4re requlred to report by exception
We hav¢ nothing to report in respect of the following matters where the Charit1¢5 (Accounts and R¢ports)
Regulations 2008 requires us lo report lo you if, in our opinion:
the inforniation givcn in the Report of the Trustees is inconsistent in any material respect with the
rinanGial statements.. or
sufficienl accounting records have not beell kept. or
the financial statements are not in agreement with the accounting records and returns,. or
we have not received all the inf0rn1ation and explanations we require for our audit.
Responslbllltles of trustees
As explained more ￿1]Y in the Statement of Trustees Responsibilities, the trnstees are rcspon5iblc for the
preparation of the financial statements which give & trne and fair view, and for such internal control as the
trustees detern]ine is necessary to enable the preparation of financial statements that arc frcc fn)m nwtcri41
misslatemenl. wh¢iher due to fraud or error.
In preparin8 the fmancial slatcmcnls. the trustCC5 arc rcspon5ible foT assessing the charity's ability to
continue as a 80ing concern, disclosin8, as applicable, matters related to going concern and using the going
concern basis of accounting unles5 Ihe INstees either intend to liquidate the charity or lo ccasc oper&tions,
or have no realistic alternative bul lo do so
Our responslbllltles for the audlt of the flnAnclal statements
We havc bccn appointed as auditors under Scclion 144 of the Ch&rilies Act 2011 and report in
accordance with the Act and relev&nt regul&tions made or hAving effect thereunder.
Our obj¢¢lives are lo obtsin reasonable assurance about whether the financial statements as a whole are
free from mal¢rial mis5tatem¢nt, whether due to fraud or error, and lo issu¢ a R¢port of th¢ Endependent
Auditors that includes ouropinion. Reasonable assurance is a high level of assurance, bul is not a guarantee
that an audit conducted in accord8nc¢ with ISAS (UK) will alw8y$ d¢t¢ct a malerlal misstatement when it
exisly. Misslalements can arise from fraud or error and arc considcrcd material if, individually or in the
a8gre8ate. they Could reasonably be expected to influence ttLe economic decisions of users tsken on the
basis of these fmancial statements.
Irregularities, including fraud, are Instances of non-compliance with laws and regulations. We design
proccdurcs in line with our re8ponsibililies, outlined above, lo detect materipll misstatements in re5P¢Gt of
irregularities, including fraud. The ¢xl¢nl to whiGh our procedures Rr¢ capable of d¢tectiftg irregularities,
including fraud is dctailed below.. The following procedures were undertaken..
l - We obtained an understanding of laws, regulations and guidance that affect the Charitable Company,
focusing on thos¢ that had a direct effect on the financial statements OT that had a fundam¢nlal effect on ils
operations. Key laws, regulations and guidance that we identified included the Companies Act 2006 and
Charities Act 2011.
2 We enquired of management and those charged with governance to identify any iftstanGes of non-
compliance with laws and regulations.
3 We reviewed the Charitable Company's financial statement disclosureg and agreed to Supporting
documentation to assess compliance with the applicable laws and regulations discussed above.

Rivington Heritage Trust
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the y¢ar ended 31 March 2D24
4 - W¢ enquir¢d of management Éhosc Oh￿ged with governanc¢ about actsal and potential litigation
and claims.
5 - We gained an understanding of the controls that management hav¢ in place lo pr¢vent and detect fraud.
We enquired of management about 8ny incidences of fraud that had tsken place during the accounting
period.
6- The risk of fraud and non-compli&Thc¢ wiib laws and regulations was discuss¢d within tbe Audit team and
t¢sts were planned alld perfornied to address tbcse risk8,
D¢spite appropriate plannillg and performing our work in accordance withlnten)ationpdlAuditing Stsndards,
th¢r¢ are alway8 inherent limitslions (hul llon-complian¢¢ is not dctoctcd. Non-compliance with laws and
regulations is often further rernoved from th¢ evcnts and transactions refiect¢d in tbe f￿ancIal sl&tem¢nts
and material misstatements due lo fraud can be delibetatcly concealed from auditors. for example Ihrou8h
mi8repr¢s¢ntstion. forgery or collusion.
A further dcscriptiots of our r¢sponsibilitieg for the audit of the fLllancial statements is located on the
Financial R¢porting Council's website at www.frc.or
rsres
ilties. The d¢s¢ription forn
part of our R¢port of the kndcpendent Auditor8.
Use ofour report
This report is made solely to the charitys ttwstees. as a body. in accordance with Part 4 of the Charites
(Accounts and Reports) Regulations 2008. Our audit work has been und¢rtaken so that w¢ might state to
the chartty's trustees those matters we are required to state to them in an auditor8, report and for no other
purpose. To the fvllest extent pemiitted by law, wc do nol a¢c¢pl or assutne responsibility to anyone oihcr
than the charity and the charity's trustees as a body, for our audit worL foi this report, or for the opinion8
we have fornied.
Jonathan Urn1slon BA, ACA (Senior Statutory Auditor)
For and ott behalf of Voisey & Co LLP
Eligible to act as ￿ auditor in temis of Section 1212 ofthe Companies Act 2006
8 Winmarleigh StreeÉ
Wa￿ing10n
Cheshire
WAI IJW

Rivington Heritage Trnst
Report of the Independent Auditors to the Trustees of
Rivington Heritage Trust
for the year ended 31 March 2024
Unrestricted Restricted Total Funds Total Funds
Fund5
Funds
2024
2023
IDcomlng resource
Voluntary income
Fundraising
Investment income.. Bal￿ intere8t
20.601
189,549
1.331
114,000
134,601
189,549
1,331
139,787
217,046
303
Total Incomlng resourc¢8
211.481
114,000
325,481
357,136
Resour¢¢s expended
Charitable expenditure
Fundraising
Governan¢¢ Costs
3,194
(172,167)
(3.250)
(120,000) (116,806) (243,261)
(172,167) (90,217)
(3,250)
(2,550)
TotAI outgolng resourceg
(172,223) (120,000) (292,223) (336,028)
Corpor4tlon T4x
(7,490)
(7,490)
(7,500)
Net In¢omlngl(outgolng) resources for the year
and net moveD)ent In fundg
31,768
(6,000)
25,768
13,608
Transf¢r balance fund5
Net movement In funds
31.768
(6,000)
25,768
13,608
Fund balance brought forward
(40.854)
34,932
(5,922) (19,530)
Fund balance ¢arrled forwxrd
(9.086)
28,932
19.846
{5,922)
The incoming resources and resulting net movement in funds arise from continuing operations.
The charitable company has no recognised 8ains or losses other than the net movement in funds for the year
and the prior year. Accordingly. fto separate gtstement of total reeognised gains and losses is presented.
10

Rivington Heritage Trust
Statement of financial position
at 31 March 2024
2024
2023
Note
ASSETS
Current #s$et$
Trade and other receivables
Cash at bank
8.732
39.197
30,761
55.700
Total assets
47.929
86,461
LIABILITIES
Current Jiabili¢les
Trade and oihcr payables
{28.083) (92,383)
To¢al liabllltlei
(28,083) (92,383)
Total net Assets
19,846
(5,922)
Funds
Income fund5- unre$tri¢t¢d
Income funds - restricted
(9.086) (40,854)
28,932
34,932
Funds
19,846
(5.922)
The financial slalements of Rivin8ton Heritage Trust, registcrcd number 3349084, charity number1064700,
have been pr¢par¢d in 8L¥ordi) ICL iYiilI IIIL Charities SORP FRS 102 and were appmved by the Trustees
and authorised for issuc 011
Lcciiib¢r 2024. They were s1￿cd on its behalf by:
J Farrelly
Trustee and Director
The notes on pages 13 to 17 forn part of th¢8e f￿ancial stalemenls.

Rivington Hcritagc Trust
Statement of Cash Floivs
for the year ended 31 MArcb 2024
2024
2023
Not
Cssb flow5 from operatiDg activitie5:
Cash generated from operations
(17.834)
(41,524)
Net cash provlded by (used In) opergtlng acrfvltles
(17,834)
(41,524)
Cagh flows from Investlng Acdvltles..
Interest received
1,331
303
Net cash provlded by Investlng actlvltles
,331
303
Change In Cash And cash equlvalents In the
R¢portlllg p¢rlod
Cash 4Trd cash equivAlentS At the beglDnlng
Of the reportlng perfiod
(16,503)
{41,221)
55,700
96,921
CA$h snd c&$h equlval¢nt8 at the end oftbe
Reportlng perlod
39,197
55,700
12

Rivington Heritage Trust
Notes to Statement of Cash Flows
for the year end¢d 31 Marth 2024
RECONCILIATION OF NET JNCOMEIEXPENDITURE) TO NET CASH FLOW FROM
OPERATING ACTIVITIES
2024
2023
Net IDcornd(exp¢ndlture) for the reporting period (As per the
Statement of nn4Dclal ac¢lvltle$)
25,768
13.608
Adjustments for..
Intcr¢st received
Decrease in debtors
Decrease in stock
Decrease in creditors
(1.331)
22,029
(303)
(17.172)
(64,300)
(37.657)
Net ¢&sh provided by (used in) operating activities
(17.834)
(41,524)
13

Rivington Heritage Trust
Notes to the financial statements
ror the year ended 31 M4rcb 2024
Accountfing polleles
Basis of preparatlon
Thc fmancial statements have b¢¢n prepared in accordance with Accounting and Reporting by Ch8ritl¢5=
Statement of Recommended Pr￿tICe applicable to charities preparing their accounts accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP
(FRS 102)) and the Companies Act 2006.
Rivinglon Herilage Ttust mee18 the definition of a public benefit entity under the Chariti¢$ SORP (FRS
102). As5¢ts and liabilities aT¢ initially i¢¢ognised at histori¢al Cost.
The financial statements are presented in sterling and all values are rounded lo the nearest pound (£) except
when othenvise indicated.
Incomln% resource8
Income is from donations, rnembership income, car park income. shop trading receipts and bank interest
and is recognised on a receivable basis and net of VAT (where applicable).
Inventory
lThvcntory is measured at the lower of cos1 or net realisablc valu¢.
Fund oC¢OUntlng
Unrestricted ￿ndS are donations and other incoming resources receivable or generated for the objectives of
the charity without further specified purpose and are available as g¢neral funds lo b¢ used at the discretion
of the Trustees. Restricted funds &re donations which the donor has specified arc lo be solely us¢d for
particular areas of the Trust's work.
Charlt#ble expendlture
Charitmble expenditure comprise8 those costs directly incurred in pursuance of the charity'8 obje¢tiv¢8.
They are Tccogniscd in thc period in which ih¢y were incurrcd.
GolDg concern
In prcparing th¢s¢ financial statements on th¢ going ronG¢m basis. th¢ Trustees have consideTed Ihe Tru51's
nel liabililics position. Although the trust is in this position they continue the process of establishing a
numbeT of new income streams alongside somc of their more su¢2essful ¢xi51ing income Stream. They
continue lo move away from some of the fimdraisillg events that have been less Buccessful in previous years
and in¢r¢as¢ th¢ trust's risk profile. Many of these new in¢om¢ streams have alrcady begNn to generate
signific￿1 returns, Giv¢n this and some addilignal financial support received from one of the trusts
guarantors post year end the Trustees have concluded Ihal the going concern basis continues to be
appropriate,
2. Voluntary Income
Don&tion$ of £l10.O(K) (2023,. £90,000) w¢re re¢¢iv¢d fronl Unit¢d Utilities Water Limited &nd £24,601
(2023: £49,787) from other sources.
The Trust benefits greatly from the involvement &nd enthusiastic support of ils many volunt¢¢rs. In
accordance with the Ch8ritie5 SORP (FRS 102), the economic contribution of general volunteers is not
recognised in the accounts.
Resource$ expended
£172,557 (2023: £198,951) of the resources ¢xpended during the year related to expenditure with
Groundwork (a delivery partner who are project managing the ￿lfIlment of the conditions of the grant
awarded by Heritage Lottery Fund).
United Utilities Water Limited algo provided management and administrative services for the charity. No
fee was charged for these services. Other expenses of £118,000 (2023.. £137,077) were paid by the Trust.

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ended 31 March 2024
4. Governance costs
2024
2023
Auditors r¢muner&tion
3,250
2,550
Trade and other recelvables
2024
2023
Prepayment5
Other Receivables
279
8,453
721
30,040
8,732
30,761
Other receivables includes a related party dcbtor balancc of £8.086.66 (2023: £15.041) due fmm United
Utilities Water Limited which wa$ $¢tiled after the year end date.
Trade and other payables
2024
2023
Other Payables
CorpoTalion Tax
Other Taxation
Deferred Incomc
(20,583) (37,998)
(7,500)
(7,500)
(6,741)
(40,144)
(28,083} (92,383)
Deferred income includes a relat¢d party defetyed income balance of £nil (2023.. £30.0￿) received from
United Uiiliti¢s Walcr Limitcd in the year. This was following United Utilitics Watcr Limited advancing
one year of annual ¢ontribution8 in the prior yeaT.
Reconclllatlon of movement In funds
Net
Movement
In funds
Transfers
between
fund5
At 01.04.23
At 31.3.24
Unrestrlcted funds
General fund
(40.854)
31,768
(9,086)
Restrleted funds
Terracc Garden
Rivington Volunteer Rangers Hub
24,932
10.000
4,000
(10,000)
28.932
TOTAL FUNDS
(5.922)
25.768
19,846
15

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ended 31 March 2024
Reconciliation of movement in funds (continued..)
Net movement in funds, included in the above are as follows:_
Jncomlng
Re%ollrces
Re%ources Movement
expended
In fund$
Unrestrlcted fund$
General fund
211,481
(179.713)
31,768
Restrleted funds
Terrace Garden
Rivington Volunteer Rangers Hub
114,000
(I i 0.000)
(10.000)
4.000
(10,000)
TOTAL FUNDS
325.481
(299,713)
25,768
Trustees and employees
There were no expenses reimbursed to Truslces in connection with their services in the curreni year (2023:
£Nil). None of the Trustees received emoluments for their services (2023.. same).
Thc charity did not have any employees during the year other than the Tru5tc¢s (2023., same).
Related party transactlon
The aggrcgate transactions with related parties are a5 follows..
YeAr ended 31 MArch 2024 Ye*r ¢nd¢d 31 March 2023
VoluntAry
Voluntary
Income
Purchases
Income
Purchases
from r¢l#t¢d from r¢lAted from related from related
pfirty
party
pwrty
party
United Utilities Water Limited
177,159
(2,191)
194,971
(1,085)
Amount owed bylto related parties ut 31 March 2024 are shown in not¢s 5 & 6.
10. Guarantors
As at 31 March 2024 the following members of the Trust were guarnnlors of the company. each with a
maximum liability of £l.OO'.
Chorley Borough Council
Lancashire County Council
United Utilities Water Limited
16

Rivington Heritage Trust
Notes to the financial statements (continued)
for the year ellded 31 March 2024
11. Funds
Unrestrlcted FuDds
These funds, in the opinion of the Trustees, arc f￿¢ to use in accordaThce with the Gharity's objects.
Restrlcted Funds
Terr8ce Garden- these funds are restricted for the maintenance of the Terrace Garden8.
Rivington Volunt¢cr Rangers Hub - these funds are restricted and are lo create a Volunteer Ranger service
and training hub for the Terrace Garden$.
17